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5,290,251 Total downloads
Showing Papers 3,801 - 3,850 of 13,018
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Post Loss/Profit Announcement Drift
Journal of Accounting & Economics (JAE), Vol. 50, No. 1, 2010
Karthik Balakrishnan
,
Eli Bartov and
Lucile Faurel
University of Pennsylvania - Accounting DepartmentUniversity of Pennsylvania - The Wharton School
,
New York University
and
University of California, Irvine
Date Posted: November 21, 2009
Last Revised: May 07, 2013
Accepted Paper Series
649 downloads
Beyond Budgeting or Budgeting Reconsidered? A Survey of North American Budgeting Practice
Management Accounting Research, Forthcoming
Murray R. Lindsay and
Theresa Libby
University of Lethbridge - Faculty of Management
and
University of Waterloo - School of Accounting and Finance
Date Posted: November 21, 2009
Accepted Paper Series
Does Mandatory IFRS Adoption Facilitate Debt Financing?
INTACCT Working Paper No. MRTN-CT-2006-035850 INTACCT
Annita Florou
and
Urska Kosi
King's College London
and
Humboldt University of Berlin - School of Business and Economics
Date Posted: November 20, 2009
Last Revised: February 22, 2013
Working Paper Series
757 downloads
An Intertemporal Model of Earnings Components in Fixed Income Portfolios: Implications for Risk Assessment and Financial Statement Presentation
James Cataldo
Suffolk University
Date Posted: November 20, 2009
Working Paper Series
62 downloads
The Global Financial Crisis and the Efficient Market Hypothesis: What Have We Learned?
Journal of Applied Corporate Finance, Forthcoming
Ray Ball
University of Chicago
Date Posted: November 20, 2009
Last Revised: December 11, 2009
Accepted Paper Series
4211 downloads
What is the Role of Auditing Firm in M&A Activity?
Jidong Zhang
and
Liyan Wang
Beijing International Studies University
and
Peking University - Guang Hua School of Management
Date Posted: November 20, 2009
Last Revised: March 01, 2010
Working Paper Series
Does Monitoring Effect Explain the Relation between Analyst Following and Firm Value?
Boochun Jung
,
Kevin Jialin Sun and
Yanhua Sunny Yang
University of Hawaii at Manoa
,
St. John's University
and
University of Connecticut
Date Posted: November 19, 2009
Working Paper Series
136 downloads
English Bridging Program for Undergraduate Students: How Wide is the Gap?
Ayu Chairina Laksmi
Universitas Islam Indonesia
Date Posted: November 19, 2009
Working Paper Series
Market Reaction to Securitization Retained Interest Impairments during the Financial Crisis of 2007-2008: Are Implicit Guarantees Worth the Paper They’re Not Written On?
Dan Amiram ,
Wayne R. Landsman ,
Ken V. Peasnell and
Catherine Shakespeare
Columbia Business School - Accounting, Business Law & Taxation
,
University of North Carolina (UNC) at Chapel Hill - Accounting Area
,
Lancaster University - Department of Accounting and Finance
and
University of Michigan - Stephen M. Ross School of Business
Date Posted: November 19, 2009
Last Revised: September 19, 2012
Working Paper Series
835 downloads
Reputation Effects of Disclosure
Radhika Lunawat
University of St. Thomas, Minneapolis
Date Posted: November 19, 2009
Working Paper Series
137 downloads
Reputation Effects of Disclosure: An Experimental Investigation
Radhika Lunawat
University of St. Thomas, Minneapolis
Date Posted: November 19, 2009
Working Paper Series
70 downloads
Risk Management in Strategic Alliances: Field Evidence
Shannon W. Anderson ,
Margaret H. Christ ,
Henri C. Dekker
and
Karen L. Sedatole
University of California, Davis
,
University of Georgia
,
VU University Amsterdam - Department of Accounting
and
Michigan State University - Eli Broad College of Business
Date Posted: November 19, 2009
Last Revised: October 29, 2011
Working Paper Series
477 downloads
IFRS 7 Disclosures and Risk Perception of Financial Instruments
Forthcoming in: Schmalenbach Business Review (sbr)
Jannis Bischof
and
Michael Ebert
University of Mannheim
and
University of Mannheim - Department of Business Administration and Accounting
Date Posted: November 18, 2009
Last Revised: March 09, 2013
Accepted Paper Series
495 downloads
Human Resource Accounting Practices and Indian Industries
Neha Seth
Indian Institute of Technology, Roorkee
Date Posted: November 18, 2009
Last Revised: March 03, 2010
Working Paper Series
Where Does the Information in Mark-to-Market Come From?
Chicago Booth Research Paper #10-06
Alexander Bleck
and
Pingyang Gao
University of Chicago - Booth School of Business
and
University of Chicago - Booth School of Business
Date Posted: November 18, 2009
Last Revised: September 06, 2012
Working Paper Series
603 downloads
IFRS and the Need for Non-Financial Information
FINANCIAL MARKETS AND THE BANKING SECTOR: ROLES AND RESPONSiBILITIES IN A GLOBAL WORLD, Paulet E. ed., Routledge, 2009
Tristan Boyer
Universite du Luxembourg - Luxembourg School of Finance
Date Posted: November 17, 2009
Accepted Paper Series
The Impact of Corporate Social Responsibility on Investment Recommendations
Harvard Business School Accounting & Management Unit Working Paper No. 1507874
Ioannis Ioannou and
George Serafeim
London Business School
and
Harvard University - Harvard Business School
Date Posted: November 17, 2009
Last Revised: March 11, 2013
Working Paper Series
1800 downloads
Internationalising Business and Space-Time Segmentation in Reporting by Geographical Area
Proceedings of the 6th Conference of the Italian Chapter of AIS; 'Achieving Fusion in the Interconnected World: Exploring the Connection between Organizations and Technology', Olbia, Ottobre 2-3, 2009
Domenico Nicolò
Università Mediterranea Reggio Calabria - Facoltà Giurisprudenza
Date Posted: November 16, 2009
Accepted Paper Series
68 downloads
The Effects of Strategy-Management Control System Misfits on Firm Performance
Lindawati Gani and
Johnny Jermias
University of Indonesia
and
Simon Fraser University (SFU) - Beedie School of Business
Date Posted: November 16, 2009
Working Paper Series
A Survey of Factors Influencing the Cost System Design in Hotels
International Journal of Hospitality Management, Vol. 28, No. 2, pp. 263-271
Odysseas Pavlatos
Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: November 15, 2009
Accepted Paper Series
Activity Based Costing in the Hospitality Industry: Evidence from Greece
Journal of Hospitality & Tourism Research, Vol. 33, No. 4, pp. 511-527, 2009
Odysseas Pavlatos
Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: November 15, 2009
Accepted Paper Series
Management Accounting Practices in the Greek Hospitality Industry
Managerial Auditing Journal, Vol. 28, No. 2, 2009
Odysseas Pavlatos
Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: November 15, 2009
Accepted Paper Series
Choosing a GAAP for Canada
HBS Case No. 110-023, Harvard Business School Accounting & Management Unit
Karthik Ramanna and
Beiting Cheng
Harvard University - Harvard Business School
and
Harvard University - Harvard Business School
Date Posted: November 14, 2009
Working Paper Series
Influences on Financial Analyst Forecast Errors: A Meta-Analysis
International Business Review, 15, No. 1, pp. 29-541, 2006
Emma García-Meca
and
Juan Pedro P. Sánchez-Ballesta
Universidad Politécnica de Cartagena
and
University of Murcia - Faculty of Business and Economics
Date Posted: November 14, 2009
Accepted Paper Series
On the Use of Instrumental Variables in Accounting Research
Journal of Accounting & Economics (JAE), Forthcoming
David F. Larcker and
Tjomme O. Rusticus
Stanford University - Graduate School of Business
and
Northwestern University - Kellogg School of Management
Date Posted: November 14, 2009
Accepted Paper Series
Short-Term Debt Maturity, Monitoring and Accruals-Based Earnings Management
John Goodwin ,
Ferdinand A. Gul and
Simon Fung
Sabanci University
,
Monash University Sunway Campus
and
Hong Kong Polytechnic University - Faculty of Business
Date Posted: November 14, 2009
Working Paper Series
Trends in CEO Compensation and Equity Holdings for S&P 1,500 Firms: 1994-2007
Journal of Applied Finance, Forthcoming
Richard A. Lord
Montclair State University - School of Business
Date Posted: November 14, 2009
Accepted Paper Series
206 downloads
Using Artificial Neural Networks (ANNs) to Investigate the Usefulness of Accounting Information in the Egyptian Settings
AAA AIS-SET Mid-Year Meeting, 2010
Dina Elmahdy
Morgan State University
Date Posted: November 14, 2009
Last Revised: January 14, 2010
Accepted Paper Series
Competing Pressures of Risk and Absorptive Capacity Potential on Commitment and Information Sharing in Global Supply Chains
Vicky Arnold ,
Tanya Benford ,
Clark Hampton
and
Steve G. Sutton
University of Central Florida - College of Business Administration
,
University of Central Florida (UCF) - Dixon School of Accounting
,
University of Waterloo
and
University of Central Florida - College of Business Administration
Date Posted: November 13, 2009
Working Paper Series
The Influence of Auditor State-Level Legal Liability on Conservative Financial Reporting in the Property-Casualty Insurance Industry
Auditing: A Journal of Practice & Theory, Forthcoming
Jennifer J. Gaver ,
Jeffrey S. Paterson and
Carl Pacini
University of Georgia - J. M. Tull School of Accounting, Terry College of Business
,
Florida State University
and
Florida Gulf Coast University - Department of Accounting, Finance & Business Law
Date Posted: November 13, 2009
Last Revised: March 27, 2012
Accepted Paper Series
98 downloads
Accounting's Recognition of Intangibles: Response to Penman/CEASA - Why Marking Equity to Market Makes Sense - 'Divining Rods Unnecessary'
M. A. Gumport
MG Holdings/SIP
Date Posted: November 12, 2009
Last Revised: December 22, 2009
Working Paper Series
161 downloads
Financial Statement Risk Assessment Following the COSO Framework: An Instructional Case Study
International Journal of Accounting and Information Management, January 2012
Ronald F. Premuroso and
Robert Houmes
The University of Montana
and
Jacksonville University
Date Posted: November 11, 2009
Last Revised: December 19, 2011
Accepted Paper Series
Management Control Without Budgets: A Field Study of 'Beyond Budgeting' in Practice
Katarina Kaarboe and
Inger Stensaker
Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law
and
Norwegian School of Economics (NHH)
Date Posted: November 11, 2009
Working Paper Series
Does Mandatory Adoption of IFRS improve Accounting Quality? Preliminary Evidence
Contemporary Accounting Research, Forthcoming
Anwer S. Ahmed ,
Michael J. Neel
and
Dechun Wang
Texas A&M University - Mays Business School
,
University of Houston - Bauer College of Business
and
Texas A&M University
Date Posted: November 10, 2009
Last Revised: August 17, 2012
Accepted Paper Series
2029 downloads
From Local to Global: Auckland Accounting Partnerships
CITY OF ENTERPRISE: PERSPECTIVE ON AUCKLAND BUSINESS HISTORY, Ian Hunter, Diana Morrow, Auckland University Press, pp. 220-231
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: November 10, 2009
Accepted Paper Series
26 downloads
National and Office-Specific Measures of Auditor Industry Expertise and Effects on Audit Quality
Journal of Accounting Research, Forthcoming
Kenneth John Reichelt and
Dechun Wang
Louisiana State University, Baton Rouge - Department of Accounting
and
Texas A&M University
Date Posted: November 10, 2009
Accepted Paper Series
395 downloads
Share Price Formation, Financial Instability and Accounting Design
American Accounting Association Annual Meeting, S. Francisco, August 2010
Yuri Biondi and
Pierpaolo Giannoccolo
French National Center for Scientific Research (CNRS)
and
University of Bologna
Date Posted: November 10, 2009
Last Revised: October 31, 2010
Accepted Paper Series
216 downloads
The ‘NZ’ in 'NZ IFRS': Public Benefit Entity Amendments
Australian Accounting Review Forum, Vol. 18, No. 46, pp. 185-190, 2008
Michael E. Bradbury and
Rachel F. Baskerville
Massey University
and
Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: November 10, 2009
Accepted Paper Series
113 downloads
Value Relevance of FAS 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms
Accounting Review, Forthcoming
Chang Joon Song
,
Wayne B. Thomas and
Han Yi
Virginia Tech
,
University of Oklahoma, Michael F. Price College of Business
and
Korea University
Date Posted: November 10, 2009
Accepted Paper Series
What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure
Accounting Review, Vol. 85, No. 4, pp. 1131-1162, 2010
Linda Smith Bamber ,
John (Xuefeng) Jiang and
Isabel Yanyan Wang
University of Georgia - J.M. Tull School of Accounting
,
Michigan State University
and
Michigan State University
Date Posted: November 10, 2009
Last Revised: October 20, 2010
Accepted Paper Series
300 downloads
The Impact of Family-Firm Structure and Board Composition on Corporate Transparency: Evidence Based on Segment Disclosures in Malaysia
The International Journal of Accounting, Vol. 44, pp. 313-333, 2009
Wan Nordin Wan-Hussin
Universiti Utara Malaysia - College of Business
Date Posted: November 09, 2009
Accepted Paper Series
Conditional Conservatism, Agency Costs and the Contractual Features of Debt
Hye Seung "Grace" Lee
University of Arizona - Department of Accounting
Date Posted: November 08, 2009
Last Revised: December 22, 2009
Working Paper Series
305 downloads
IFRS Adoption and Analysts' Earnings Forecasts: Australian Evidence
Julie Cotter ,
Ann Tarca and
Marvin Wee
University of Southern Queensland
,
University of Western Australia
and
The University of Western Australia
Date Posted: November 06, 2009
Last Revised: November 19, 2010
Working Paper Series
348 downloads
Short-Sales Constraints, Investor Disagreement, and the Asymmetric Market Reaction to Earnings News
Christina A. Mashruwala
,
Shamin D. Mashruwala
and
Bharat Sarath
Baruch College - City University of New York
,
Baruch College-CUNY
and
City University of New York (CUNY) - Stan Ross Department of Accountancy
Date Posted: November 06, 2009
Last Revised: January 28, 2012
Working Paper Series
Mandatory Adoption of IFRS and Analysts’ Forecasts: How Much Does Enforcement Matter?
UNSW Australian School of Business Research Paper No. 2009 ACCT 01
John P. Preiato
,
Philip R. Brown and
Ann Tarca
University of Western Australia
,
University of Western Australia - Department of Accounting and Finance
and
University of Western Australia
Date Posted: November 05, 2009
Last Revised: May 01, 2013
Working Paper Series
725 downloads
Do Firms Incur Costs to Avoid Reducing Pre-Tax Earnings? Evidence from the Accounting for Low-Income Housing Tax Credits
The Accounting Review, Vol. 85, No. 2, pp. 637-669, 2010
Leslie A. Robinson
Dartmouth College - Tuck School of Business
Date Posted: November 05, 2009
Last Revised: February 06, 2011
Accepted Paper Series
Fair Value Accounting and Gains from Asset Securitizations: A Convenient Earnings Management Tool with Compensation Side-Benefits
Journal of Accounting & Economics (JAE), 2009
Patricia M. Dechow ,
Linda A. Myers and
Catherine Shakespeare
University of California, Berkeley - Haas School of Business
,
University of Arkansas
and
University of Michigan - Stephen M. Ross School of Business
Date Posted: November 05, 2009
Accepted Paper Series
Social Ties and Earnings Management
Byoung-Hyoun Hwang and
Seoyoung Kim
Purdue University - Krannert School of Management
and
Santa Clara University
Date Posted: November 05, 2009
Last Revised: February 07, 2012
Working Paper Series
1142 downloads
Is Analyst Earnings Forecast Ability Only Firm-Specific?
Contemporary Accounting Research, Forthcoming
Lawrence D. Brown and
Emad Mohammad
Temple University
and
McMaster University - Accounting & Financial Management Services
Date Posted: November 04, 2009
Accepted Paper Series
Value Relevance of Book Value and Earnings: Evidence from Two Different Financial Reporting Regimes
Journal of Financial Reporting and Accounting, Vol. 7, No. 1, pp. 1-16, 2009
Mohd Halim Kadri ,
M. K. Ibrahim and
Rozainun Abdul Aziz
Universiti Teknologi MARA Johore Branch
,
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: November 04, 2009
Last Revised: March 21, 2010
Accepted Paper Series
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