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JEL Code: M4
5,288,828 Total downloads
Showing Papers 3,851 - 3,900 of 13,017
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Do CEO’s Characteristics Affect Earnings Management? Evidence from France
Zeineb Zouari
,
Faten Lakhal
and
Mehdi Nekhili
Date Posted: June 12, 201262 downloads
Do CFOs Have Styles of Their Own? An Empirical Investigation of the Effect of Individual CFOs on Financial Reporting Practices AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Weili Ge
and
Dawn A. Matsumoto
Date Posted: September 11, 2008Last Revised: October 27, 20101019 downloads
Do CFOs’ Bonuses and Earning Management Ethics Impact Their Financial Reporting Decisions?
Cathy Beaudoin
,
Anna Cianci
and
George T. Tsakumis
Date Posted: October 18, 2012Last Revised: October 23, 2012169 downloads
Do Changes in Pension Plan Accounting Standards Result in Better Market Valuation? Accounting & Taxation, Vol. 3, No. 1, pp. 71-80, 2011
Karen C. Castro-González
Date Posted: June 30, 201145 downloads
Do Companies Attempt to Strategically Hide Restatements? An Examination of Companies’ Regulatory Filing Choices
Marlene Plumlee and
Teri Lombardi Yohn
Date Posted: April 07, 2010Last Revised: July 01, 2010213 downloads
Do Compensation Clawback and Holdback Provisions Change Executive Reporting Choices?
Frank D. Hodge and
Amanda Winn
Date Posted: July 13, 2012131 downloads
Do Complexity, Governance, and Auditor Independence Influence Whether Firms Retain Their Auditors for Tax Services? Journal of the American Taxation Association, Spring 2010
Dennis R. Lassila ,
Thomas C. Omer ,
Marjorie K. Shelley and
Murphy Smith
Date Posted: June 25, 2009
Do Conference Calls Affect Analysts' Forecasts? The Accounting Review, April 2002
Robert M. Bowen ,
Angela K. Davis and
Dawn A. Matsumoto
Date Posted: February 06, 2002
Do Conference Calls Affect Analysts' Forecasts?
Robert M. Bowen ,
Angela K. Davis and
Dawn A. Matsumoto
Date Posted: April 20, 2000817 downloads
Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies Journal of Accounting Research, Forthcoming
William R. Kinney, Jr. and
Marcy L. Shepardson
Date Posted: January 09, 2010Last Revised: December 25, 2010531 downloads
Do Controlling Shareholders in Korea Attempt to Influence Stock Prices When Making a Stock Gift?
Woon-Oh Jung and
Sung-Ook Park
Date Posted: September 15, 2007
Do Core and Non-Core Cash Flows from Operations Persist Differentially in Predicting Future Cash Flows? Review of Quantitative Finance and Accounting, Forthcoming
C.S. Agnes Cheng and
Dana Hollie
Date Posted: August 19, 2007
Do Corporate Governance Mechanisms Impact on Earnings Quality? Evidence from IFRS Adoption in European Union 2013 Financial Markets & Corporate Governance Conference
Jian Liang
and
Yuan George Shan
Date Posted: February 12, 2013Last Revised: April 05, 201341 downloads
Do Corporate Governance Mechanisms Impact on Earnings Quality? Evidence from IFRS Adoption in the UK and Germany
Jian Liang
and
Yuan George Shan
Date Posted: March 04, 2013Last Revised: April 19, 201339 downloads
Do Countries or Industries Explain Momentum in Europe? ERIM Report Series Reference No. ERS-2002-91-F&A, EFA 2002 Berlin Meetings Presented Paper
Theo Nijman ,
Marno Verbeek and
Laurens A. P. Swinkels
Date Posted: March 01, 2002784 downloads
Do Cross-Border Listing Firms Manage Earnings or Seize a Window of Opportunity Accounting Review, July 2007
Gordian A. Ndubizu
Date Posted: November 23, 2006
Do Culture and Religion Mitigate Earnings Management? Evidence from a Cross-Country Analysis International Journal of Disclosure and Governance, Forthcoming
Jeffrey L. Callen ,
Mindy Morel and
Grant A. Richardson
Date Posted: November 07, 2010
Do Debt Constraints Influence Firms' Sensitivity to a Temporary Tax Holiday on Repatriations? Journal of American Taxation Association, Fall 2011, McCombs Research Paper Series No. ACC-03-10
Susan Albring ,
Lillian F. Mills and
Kaye Newberry
Date Posted: September 27, 2009Last Revised: November 21, 2010253 downloads
Do Derivatives Disclosures Impede Sound Risk Management? Chicago GSB Research Paper No. 08-04
Haresh Sapra
and
Hyun Song Shin
Date Posted: July 17, 2008341 downloads
Do Different Audit Report Formats Affect Shareholders' and Auditors' Perceptions? International Journal of Auditing, Vol. 12, No. 3, pp. 221-241, November 2008
Kar-Ming Chong and
Gary Pflugrath
Date Posted: November 03, 20084 downloads
Do Direct Cash Flow Disclosures Help Predict Future Operating Cash Flows and Earnings? Accounting Review, May 2009
Steven F. Orpurt
and
Yoonseok Zang
Date Posted: December 22, 2008
Do Donors Discount Low Quality Accounting Information? Accounting Review, May 2013, Volume 88, No. 3, Forthcoming
Michelle Yetman and
Robert J. Yetman
Date Posted: September 16, 2008Last Revised: March 22, 2013
Do Dynamic Provisions Reduce Income Smoothing Using Loan Loss Provisions? Banco de Espana Working Paper No. 1118
Daniel Perez
,
Vicente Salas-Fumás and
Jesus Saurina Salas
Date Posted: September 14, 2011121 downloads
Do Early and Voluntary Filers of Financial Information in XBRL Format Signal Superior Corporate Governance and Operating Performance? International Journal of Accounting Information Systems, Vol. 9, No. 1, pp. 1-20, 2008
Ronald F. Premuroso and
Som Bhattacharya
Date Posted: December 05, 2007Last Revised: April 30, 2011
Do Earnings Explain the January Effect?
Qingzhong Ma
and
Hai Lu
Date Posted: December 21, 2003475 downloads
Do Earnings Reported Under IFRS Tell Us More About Future Earnings and Cash Flows? Journal of Accounting and Public Policy, Vol. 30, No. 4, 2011
T. J. Atwood ,
Michael S. Drake
,
James N. Myers and
Linda A. Myers
Date Posted: February 25, 2010Last Revised: October 12, 2010725 downloads
Do Earnings Targets and Managerial Incentives Affect Sticky Costs? Journal of Accounting Research, Forthcoming
Itay Kama and
Dan Weiss
Date Posted: September 19, 2012182 downloads
Do Effects of Client Preference on Accounting Professionals' Information Search and Subsequent Judgments Persist with High Practice Risk?
Kathryn Kadous ,
Anne M. Magro and
Brian C. Spilker
Date Posted: March 10, 2006Last Revised: December 10, 2007221 downloads
Do Effects of Client Preference on Accounting Professionals' Information Search and Subsequent Judgments Persist with High Practice Risk? Accounting Review, Forthcoming
Kathryn Kadous ,
Anne M. Magro and
Brian C. Spilker
Date Posted: December 09, 2007Last Revised: February 05, 2008
Do Equity-Based Incentives Induce CEOs to Manage Earnings
to Report Strings of Consecutive Earnings Increases?
14th Annual Conference on Financial Economics and Accounting (FEA)
Bin Ke
Date Posted: October 03, 2003370 downloads
Do European Brokers Add any Value Through Recommendations?
Campbell R. Harvey ,
Sandy Rattray
,
Joachim Utans
and
Yasser Mawji
Date Posted: March 18, 2010Last Revised: April 12, 2010158 downloads
Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia EFA 2001 Barcelona Meetings; 3rd Annual Fin. Mkt. Dev. Conference, Hong Kong 2001
Joseph P. H. Fan and
T.J. Wong
Date Posted: July 05, 20011293 downloads
Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia William Davidson Institute Working Paper No. 400
Joseph P. H. Fan and
T.J. Wong
Date Posted: November 12, 2001879 downloads
Do Fair Value Adjustments Influence Dividend Policy? Accounting and Business Research, Vol. 42, No. 1, 2011
Igor Goncharov
and
Sander van Triest
Date Posted: February 23, 2009Last Revised: June 08, 2010999 downloads
Do Family Firms Provide More or Less Voluntary Disclosure? Journal of Accounting Research, Forthcoming
Shuping Chen ,
Xia Chen and
Qiang Cheng
Date Posted: November 23, 2007
Do Family Firms Provide More or Less Voluntary Disclosure?
Shuping Chen ,
Xia Chen and
Qiang Cheng
Date Posted: July 14, 2007Last Revised: April 09, 2013826 downloads
Do Financial Analysts Add Value by Facilitating More Effective Monitoring of Firms' Activities? Journal of Accounting, Auditing and Finance, Vol. 27, No. 1, 2012
Boochun Jung
,
Kevin Jialin Sun and
Yanhua Sunny Yang
Date Posted: January 06, 2012124 downloads
Do Financial Analysts Get Intangibles? European Accounting Review, Vol. 12, No. 4, 2003
Eli Amir ,
Baruch Lev and
Theodore Sougiannis
Date Posted: November 10, 2003
Do Financial Analysts’ Long-Term Growth Forecasts Matter? Evidence from Stock Recommendations and Career Outcomes Journal of Accounting & Economics (JAE), Forthcoming
Boochun Jung
,
Philip B. Shane and
Yanhua Sunny Yang
Date Posted: November 06, 2011
Do Financial Analysts’ Long-Term Growth Forecasts Matter? Evidence from Stock Recommendations and Career Outcomes
Boochun Jung
,
Philip B. Shane and
Yanhua Sunny Yang
Date Posted: September 16, 2011104 downloads
Do Financial Analysts’ Long-Term Growth Forecasts Reflect Effective Effort Towards Informative Stock Recommendations?
Boochun Jung
,
Philip B. Shane and
Yanhua Sunny Yang
Date Posted: September 14, 200996 downloads
Do Financial Analysts’ Long-term Growth Forecasts Reflect Effective Effort Towards Informative Stock Recommendations?*
Philip B. Shane ,
Boochun Jung
and
Yanhua Sunny Yang
Date Posted: September 02, 200966 downloads
Do Financial Market Developments Influence Accounting Practices?
Credit Default Swaps and Borrowers’ Asymmetric Loss Recognition Timeliness
Guojin Gong ,
Xiumin Martin
and
Sugata Roychowdhury
Date Posted: November 02, 2009Last Revised: November 07, 2010136 downloads
Do Financial Market Developments Influence Accounting Practices? Credit Default Swaps and Borrowers’ Reporting Conservatism
Guojin Gong ,
Xiumin Martin
and
Sugata Roychowdhury
Date Posted: January 03, 2012149 downloads
Do Financial Statement Misstatements Facilitate Corporate Acquisitions?
Todd D. Kravet ,
Linda A. Myers ,
Juan Manuel Sanchez
and
Susan Scholz
Date Posted: March 27, 2012175 downloads
Do Financial Statement Users Judge Relevance Based on Properties of Reliability? Emory Public Law Research Paper No. 10-114, Emory Law and Economics Research Paper No. 10-73
Kathryn Kadous ,
Lisa Koonce and
Jane M. Thayer
Date Posted: July 12, 2010Last Revised: June 12, 2012587 downloads
Do Financial Websites Meet the Users' Information Needs? A Survey From the Italian Context
Alberto Quagli
and
Patrizia Riva
Date Posted: December 06, 2005317 downloads
Do Firm-to-Segment Reconcilable Earnings Differences Affect Stock Prices?
Dana Hollie and
Shaokun Carol Yu
Date Posted: April 07, 2011
Do Firms Adjust Their Timely Loss Recognition in Response to Changes in the Banking Industry? Journal of Accounting Research, Forthcoming, AFA 2010 Atlanta Meetings Paper
Todd A. Gormley
,
Bong Hwan Kim
and
Xiumin Martin
Date Posted: September 10, 2008Last Revised: December 07, 2011259 downloads
Do Firms Benefit from Expanded Voluntary Disclosure?
Paul M. Healy ,
Krishna Palepu and
Amy P. Hutton
Date Posted: August 28, 1995
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