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JEL Code: M4
5,288,778 Total downloads
Showing Papers 3,851 - 3,900 of 13,017
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A General Examination of Earnings Management Around Financial Benchmarks
David G. Harris and
Linna Shi
Date Posted: October 29, 2011Last Revised: January 09, 2012361 downloads
Aggregate Earnings, Stock Market Returns and Macroeconomic Activity: A Discussion of 'Does Earnings Guidance Affect Market Returns? The Nature and Information Content of Aggregate Earnings Guidance'
Lakshmanan Shivakumar
Date Posted: December 27, 2006361 downloads
Do Investors Benefit from Selective Access to Management?
Brian J. Bushee ,
Michael J. Jung and
Gregory S. Miller
Date Posted: July 07, 2011Last Revised: January 12, 2012361 downloads
Financial Information Failure: Redrawing the Boundary between Lawyer and Accountant Responsibility Duke Law School Legal Studies Paper No. 89
Steven L. Schwarcz
Date Posted: November 11, 2005361 downloads
Organizational Founding, Strategic Renewal and the Role of Accounting: Management Accounting Concepts in the Formation of the 'Penny Post' Journal of Management Accounting Research, Forthcoming
Alan J. Richardson
Date Posted: April 02, 2008361 downloads
Predicting Credit Losses: Loan Fair Values Versus Historical Costs
Brett Wooten Cantrell
,
John M. McInnis
and
Christopher G. Yust
Date Posted: April 12, 2011Last Revised: February 23, 2013361 downloads
The Effects of Market Competition and International Orientation on Management Control Systems’ Use by Emerging Market Publicly Listed Companies AAA 2010 Management Accounting Section (MAS) Meeting Paper
Neale Gilbert O'Connor ,
Sandra C. Vera-Munoz and
Francis Chan
Date Posted: August 04, 2009Last Revised: January 12, 2010361 downloads
What Determines How Top Managers Value Their Stock Options?
Zacharias Sautner
,
Martin Weber and
Markus Glaser
Date Posted: July 04, 2008Last Revised: September 12, 2010361 downloads
Active Cost Management in Banks: Evidence of Sticky Costs in Argentina, Brazil and Canada AAA 2011 Management Accounting Section (MAS) Meeting Paper
Marcela Porporato
and
Eliana Mariela Werbin
Date Posted: August 15, 2010360 downloads
Institutional Pressures for Adopting New Cost Accounting Systems in Finnish Hospitals: Two Longitudinal Case Studies Financial Accountability & Management Vol. 22, No. 1, 2006
Janne Järvinen
Date Posted: October 02, 2007360 downloads
On the Demand for Independent and Active Audit Committees
Daniel N. Deli and
Stuart Gillan
Date Posted: April 23, 2005360 downloads
Residual Income and Value Creation: An Investigation into the Lost-Capital Paradigm European Journal of Operational Research, Vol. 201, No. 2, pp. 505-519, 2010
Carlo Alberto Magni
Date Posted: November 16, 2007Last Revised: November 29, 2009360 downloads
The Effects of Corporate Governance on the Relationship Between Innovative Efforts and Performance European Accounting Review, Forthcoming
Johnny Jermias
Date Posted: August 27, 2007360 downloads
The Ethics of Tax Evasion: A Case Study of Opinion in Thailand Andreas School of Business Working Paper
Robert W. McGee
Date Posted: October 03, 2006360 downloads
The Impact of Concurrent Conference Calls on the Information Content of Earnings Announcements
Mark J. Kohlbeck and
Matthew J. Magilke
Date Posted: March 01, 2002360 downloads
The Timeliness of Bad Earnings News and Litigation Risk Accounting Review, Forthcoming, McCombs Research Paper Series No. IROM-08-10
Dain C. Donelson
,
John M. McInnis
,
Richard Mergenthaler Jr. and
Yong Yu
Date Posted: July 18, 2010Last Revised: June 01, 2012360 downloads
Where Do Firms Manage Earnings?
Scott Dyreng
,
Michelle Hanlon and
Edward L. Maydew
Date Posted: May 23, 2011Last Revised: September 19, 2012360 downloads
Analysts' Dividend Forecasts
Alex Clarke ,
Philip R. Brown ,
Janice C. Y. How and
Kadir J.P. Lim
Date Posted: June 12, 2002359 downloads
Determinants of Commercial Banks' Residual Profitability: An Industry Approach
Borja Amor-Tapia
,
Maria T. Tascón and
José L. Fanjul
Date Posted: July 18, 2006359 downloads
Enforced Standards Versus Evolution by General Acceptance: A Comparative Study of E-Commerce Privacy Disclosure and Practice in the U.S. and the U.K. AEI-Brookings Working Paper No. 03-8
Shyam Sunder
,
Michael S. Maier and
Karim Jamal
Date Posted: July 28, 2003359 downloads
On the Definitions of Income, Expenses and Profit in IFRS Accounting in Europe, Forthcoming
Richard Barker
Date Posted: March 28, 2010359 downloads
The Spillover Effect of Chinese Reverse Merger Frauds: Chinese or Reverse Merger?
Masako N. Darrough ,
Rong Huang
and
Sha Zhao
Date Posted: September 10, 2012359 downloads
Why Do Pro Forma and Street Earnings Not Reflect Changes in GAAP? Evidence from SFAS 123R Review of Accounting Studies, Forthcoming, Rock Center for Corporate Governance at Stanford University Working Paper No. 88
Mary E. Barth
,
Ian D. Gow
and
Daniel J. Taylor
Date Posted: September 22, 2010Last Revised: October 12, 2012359 downloads
Do Overhead Cost Allocations Reduce the Volatility of Earnings under Different Business Strategies? AAA Management Accounting Section 2006 Meeting Paper
Steve Su and
Roger J. Willett
Date Posted: July 31, 2005358 downloads
Recent Accounting Development in Romania on the way to the European and Global Harmonization Future of Banking after the Year 2000 in the World and in the Czech Republic (Finance & Banking - Rating, Audit and Accounting), Vol. 10, pp. 1830-1848, 2005
Adriana Tiron Tudor and
Razvan Mustata
Date Posted: July 19, 2006358 downloads
The Economics of Fair Value Accounting: What did the U. S. Accounting Profession Know, and When did it Know it?
Michael M. Grayson
Date Posted: September 18, 2008358 downloads
Tunnel-proofing the Executive Suite: Overvaluation, Opacity, Temptation,
and Executive Compensation Tulane University Working Paper
Thomas H. Noe
Date Posted: October 20, 2003358 downloads
Do Acquiring Firms Manage Earnings?
Raunaq S. Pungaliya and
Anand M. Vijh
Date Posted: September 29, 2008Last Revised: May 25, 2009357 downloads
Does Conservative Stock Option Accounting Lead to Aggressive Cash Flow Reporting?
Paul Hribar and
D. Craig Nichols
Date Posted: June 27, 2007357 downloads
Information Frictions and Investor Home Bias: A Perspective on the Effect of Global IFRS Adoption on the Extent of Equity Home Bias
Messod Daniel Beneish and
Teri Lombardi Yohn
Date Posted: June 02, 2008357 downloads
Interim Reporting Frequency and Financial Analysts Expenditures Journal of Business, Finance, and Accounting, Vol. 31, pp. 41-72, 2004
Kenton K. Yee
Date Posted: January 04, 2004357 downloads
The Craddock Cup Darden Case No. UVA-C-2182
Mark E. Haskins
,
Kristy Lilly and
Liz Smith
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: June 10, 2009357 downloads
Valuation of Loss Firms in a Knowledge-Based Economy Review of Accounting Studies, 2006
Masako N. Darrough and
Jianming Ye
Date Posted: October 21, 2006357 downloads
Disclosure to a Credulous Audience: The Role of Limited Attention Dice Center Working Paper No. 2002-3
David A. Hirshleifer ,
Sonya S. Lim and
Siew Hong Teoh
Date Posted: February 13, 2002356 downloads
Does Secondary Loan Market Trading Destroy Lenders’ Incentives? Chicago Booth Research Paper No. 09-45
Robert M. Bushman and
Regina Wittenberg Moerman
Date Posted: November 03, 2009Last Revised: September 02, 2012356 downloads
Dual Purpose Measures Sauder School of Business Working Paper
Gerald A. Feltham ,
Raffi Indjejikian and
Dhananjay Nanda
Date Posted: July 23, 2003356 downloads
Financial Sector Pro-Cyclicality: Lessons from the Crisis Bank of Italy Occasional Paper No. 44
Fabio Panetta ,
Paolo Angelini
,
Ugo Albertazzi
,
Francesco Columba ,
Wanda Cornacchia
,
Antonio Di Cesare ,
Andrea Pilati
,
Carmelo Salleo and
Giovanni Santini
Date Posted: September 29, 2009Last Revised: May 21, 2011356 downloads
Impairment of Assets: A Tax Accounting Interface Journal of Law and Financial Management, Vol. 8, No. 1, pp. 14-19, June 2009
Les Nethercott
and
Tony Anamourlis
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: February 22, 2010356 downloads
Information Flow to the Stock Market Over the Fiscal Year
Paul Oyer
Date Posted: July 27, 1998356 downloads
Investors' Misreaction to Unexpected Earnings: Evidence of Simultaneous Overreaction and Underreaction
Michael Kaestner
Date Posted: December 07, 2005356 downloads
The Effect of Employee Stock Options on Bank Investment Choice, Borrowing, and Capital FRB of New York Staff Report No. 305
Hamid Mehran and
Joshua V. Rosenberg
Date Posted: October 22, 2007356 downloads
The Effect of Regulation Fd on Transient Institutional Investors' Trading Behavior
Bin Ke ,
Kathy R. Petroni and
Yong Yu
Date Posted: May 03, 2005Last Revised: March 13, 2008356 downloads
Auditor Independence and the Quality of Information in Financial Disclosures: Evidence for Market Discipline vs. Sarbanes-Oxley Proscriptions American Law and Economics Review, Forthcoming
James R. Brown ,
Dino Falaschetti and
Michael J. Orlando
Date Posted: September 06, 2009355 downloads
Client-Auditor Supply Chain Relationships, Audit Quality, and Audit Pricing
Karla M. Johnstone ,
Chan Li
and
Shuqing Luo
Date Posted: January 14, 2012Last Revised: October 29, 2012355 downloads
Financial Reporting After the Sarbanes-Oxley Act: Conservative or Less Earnings Management? Research in Accounting Regulations, Vol. 20, pp. 187-192, 2007
Jian Zhou
Date Posted: November 12, 2007Last Revised: September 02, 2008355 downloads
How Audit Practices Got Muddled in the US and UK
Shann Turnbull
Date Posted: May 11, 2005355 downloads
IT Control Weakness and Company Financial Health
Manju Ahuja
,
Randy Kuhn
and
John M. Mueller
Date Posted: November 21, 2008Last Revised: August 05, 2012355 downloads
The Collapse of the Railway Mania, the Development of Capital Markets, and Robert Lucas Nash, a Forgotten Pioneer of Accounting and Financial Analysis
Andrew Odlyzko
Date Posted: June 16, 2010Last Revised: February 27, 2012355 downloads
The Decline in Accounting Professionalism - Causes and Effects
Bernard Enya Edu and
Atim E. Esang
Date Posted: August 12, 2009355 downloads
The Role of Bank Reputation in 'Certifying' Future Performance Implications of Borrowers' Accounting Numbers Journal of Accounting Research, Forthcoming
Robert M. Bushman and
Regina Wittenberg Moerman
Date Posted: January 03, 2011Last Revised: September 02, 2012355 downloads
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