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JEL Code: M41
4,279,610 Total downloads
Showing Papers 3,901 - 3,950 of 9,389
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Bonus Contracts, Private Information and CEO Turnover
Felix Hoppe
and
Frank Moers
Maastricht University - School of Business and Economics
and
Maastricht University School of Business and Economics
Date Posted: July 15, 2008
Working Paper Series
377 downloads
Emergence of Corporate Contract Set, Governance and Accountability: Standing Orders of the East India Company, 1600-1621
Dorota Dobija
Kozminski University
Date Posted: July 15, 2008
Working Paper Series
124 downloads
Intangible Returns, Accruals, and Return Reversal: A Multi-Period Examination of the Accrual Anomaly
Tuck School of Business Working Paper No. 2009-58
Robert Resutek
Dartmouth College - Tuck School of Business
Date Posted: July 15, 2008
Last Revised: March 28, 2010
Working Paper Series
397 downloads
Optimal Impairment Rules
Robert F. Göx and
Alfred Wagenhofer
University of Zurich - Department of Business Administration (IBW)
and
University of Graz - Institute of Management Accounting and Controlling
Date Posted: July 15, 2008
Last Revised: February 25, 2009
Working Paper Series
547 downloads
A Conceptual Framework for Accounting for Public-Benefit Entities
Public Money & Management, Vol. 28, No. 4, pp. 247-254, August 2008
Richard Laughlin
University of London, King's College London - Department of Management
Date Posted: July 14, 2008
Accepted Paper Series
Board Monitoring, Audit Committee Effectiveness, and Financial Reporting Quality: Review and Synthesis of Empirical Evidence
Journal of Forensic & Investigative Accounting, Vol. 1, No. 2, July-December 2009
Luo He
,
Réal Labelle
,
Charles Piot and
Daniel B. Thornton
Concordia University
,
HEC Montréal - Chair in Governance and Forensic Accounting
,
University of Grenoble
and
Queen's University
Date Posted: July 14, 2008
Last Revised: October 15, 2010
Accepted Paper Series
2083 downloads
Determinants of Audit Fees: Evidence from a Small Capital Market with a Joint Audit Requirement
International Journal of Auditing, Vol. 12, No. 2, pp. 141-158, July 2008
Frank Thinggaard and
Lars Kiertzner
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: July 14, 2008
Accepted Paper Series
3 downloads
Governance and the Decision to Issue a Profit Warning
Claude Francoeur
,
Réal Labelle
and
Isabelle Martinez
HEC Montréal - CGA Professorship in Strategic Financial Information
,
HEC Montréal - Chair in Governance and Forensic Accounting
and
University of Toulouse - Paul Sabatier; LGC
Date Posted: July 14, 2008
Last Revised: December 16, 2009
Working Paper Series
263 downloads
Information Environment Characteristics of Strategic Alliances
William M. Cready and
Sebahattin Demirkan
University of Texas at Dallas - Naveen Jindal School of Management
and
Suffolk University - Sawyer School of Management
Date Posted: July 14, 2008
Working Paper Series
144 downloads
Managerial Decisions, Asset Liquidity, and Stock Liquidity
Radhakrishnan Gopalan
,
Ohad Kadan and
Mikhail Pevzner
Washington University in Saint Louis - John M. Olin Business School
,
Washington University in Saint Louis - John M. Olin Business School
and
George Mason University - School of Management
Date Posted: July 14, 2008
Last Revised: March 18, 2009
Working Paper Series
247 downloads
Developing Sustainable Reporting Standards
Journal of Applied Accounting Research, Forthcoming
Guler Aras
and
David Crowther
Yildiz Technical University
and
De Montfort University
Date Posted: July 12, 2008
Accepted Paper Series
Fraudulent Financial Reporting and Companies' Characteristics: Evidence from Tax Audit
Norsiah Ahmad
,
Juahir Mohd-Nor
and
Norman Mohd-Saleh
National University of Malaysia - School of Accounting
,
affiliation not provided to SSRN
and
Universiti Kebangsaan Malaysia - Graduate School of Business
Date Posted: July 11, 2008
Last Revised: September 04, 2008
Working Paper Series
582 downloads
The Effects of Executives on Corporate Tax Avoidance
Scott Dyreng
,
Michelle Hanlon and
Edward L. Maydew
Duke University
,
Massachusetts Institute of Technology (MIT) - Sloan School of Management
and
University of North Carolina at Chapel Hill - Accounting Area
Date Posted: July 11, 2008
Last Revised: September 19, 2012
Working Paper Series
1306 downloads
Corporate Sustainability Reporting: A Study in Disingenuity?
Journal of Business Ethics, 2008
Guler Aras
and
David Crowther
Yildiz Technical University
and
De Montfort University
Date Posted: July 10, 2008
Accepted Paper Series
Determinant of Financial Instruments Disclosure Quality Among Listed Firms in Malaysia
Mohamat Sabri Hassan
,
Norman Mohd-Saleh and
Mara Ridhuan Che Abdul Rahman
Universiti Kebangsaan Malaysia - School of Accounting
,
Universiti Kebangsaan Malaysia - Graduate School of Business
and
affiliation not provided to SSRN
Date Posted: July 10, 2008
Working Paper Series
656 downloads
Directed Brokerage no More: The Effects of New Regulation in the Mutual Fund Industry
George Serafeim
Harvard University - Harvard Business School
Date Posted: July 10, 2008
Working Paper Series
166 downloads
Earnings Asymmetric Timeliness and Shareholder Distributions
Richard M. Frankel ,
Yan Sun
and
Rong Wang
Washington University in Saint Louis - Olin Business School
,
Saint Louis University
and
Singapore Management University
Date Posted: July 10, 2008
Last Revised: September 01, 2008
Working Paper Series
219 downloads
Exploring Social, Political and Economic Dimensions of Accounting in the Global Context: The International Accounting Standards Board and Accounting Disaggregation
Socio-Economic Review, Vol. 5, No. 4, pp. 633-664, 2007
Sonja Gallhofer and
Jim Haslam Jr.
University of Aberdeen - Business School
and
affiliation not provided to SSRN
Date Posted: July 10, 2008
Accepted Paper Series
Quality of Internal Control Over Financial Reporting, Corporate Governance and Credit Ratings
International Journal of Disclosure and Governance, Vol. 6, No. 2, 2009
, American Accounting Association Annual Meeting, Anaheim, CA, August 3-6, 2008
Mohamed A. Elbannan
Cairo University - Department of Accounting
Date Posted: July 10, 2008
Last Revised: May 24, 2010
Accepted Paper Series
543 downloads
Socio-Economic Impacts of International Accounting Standards: An Introduction
Socio-Economic Review, Vol. 5, No. 4, pp. 585-602, 2007
Yuri Biondi and
Tomo Suzuki
French National Center for Scientific Research (CNRS)
and
Oxford University, SAID Business School
Date Posted: July 10, 2008
Accepted Paper Series
Towards a Positive Theory of Dysfunctional Behaviors in the Accounting Community
American Accounting Association Annual Meeting -
Accounting, Behavior, and Organizations Track, Anaheim, CA, August 3-6, 2008
Mohamed A. Elbannan
Cairo University - Department of Accounting
Date Posted: July 10, 2008
Last Revised: March 25, 2009
Accepted Paper Series
What Level of Trust is Needed for Sustainability?
Social Responsibility Journal
Guler Aras
and
David Crowther
Yildiz Technical University
and
De Montfort University
Date Posted: July 10, 2008
Accepted Paper Series
Perceived Stakeholder Influences and Organizations' Use of Environmental Audits
Accounting, Organizations and Society, Vol. 34, No. 2, pp. 170-187
Nicole Darnall
,
Inshik Seol and
Joseph Sarkis
Arizona State University - School of Public Affairs & School of Sustainability
,
Clark University - Graduate School of Management
and
Clark University - Graduate School of Management
Date Posted: July 09, 2008
Last Revised: March 20, 2009
Accepted Paper Series
254 downloads
Accelerated Stock Repurchase Programs: Underreported and Overpriced? KLA-Tencor Addendum
M. A. Gumport
MG Holdings/SIP
Date Posted: July 08, 2008
Working Paper Series
151 downloads
Web-Based Corporate Reporting Practices: A Survey
The Icfai University Journal of Accounting Research, Vol. 7, No. 3, pp. 43-58, July 2008
Divya Verma Gakhar
and
Mahesh Chand Garg
Guru Gobind Singh Indraprastha University
and
G. J. University of Science and Technology
Date Posted: July 08, 2008
Last Revised: October 29, 2012
Accepted Paper Series
Accounting is an Evolved Economic Institution
Foundations and Trends in Accounting, Vol. 2, No. 1-2, pp. 1-174, 2008, Emory University Law and Economics Research Paper No. 08-33
Gregory B. Waymire and
Sudipta Basu
Emory University - Department of Accounting
and
Temple University - Fox School of Business and Management
Date Posted: July 07, 2008
Last Revised: February 03, 2009
Accepted Paper Series
1076 downloads
Disclosure Quality, Cost of Capital, and Investors' Welfare
Chicago GSB Research Paper No. 08-06
, Accounting Review, Forthcoming
Pingyang Gao
University of Chicago - Booth School of Business
Date Posted: July 07, 2008
Last Revised: September 10, 2009
Working Paper Series
1316 downloads
Earnings Management and Earnings Quality
Journal of Accounting and Economics, Vol. 45, pp. 350-357, 2008
Kin Lo
University of British Columbia (UBC) - Sauder School of Business
Date Posted: July 07, 2008
Accepted Paper Series
Investor Perceptions of the Earnings Quality Consequences of Hiring an Affiliated Auditor
William R. Baber ,
Jagan Krishnan and
Yinqi Zhang
Georgetown University - Department of Accounting and Business Law
,
Temple University - Department of Accounting
and
American University
Date Posted: July 07, 2008
Last Revised: September 03, 2012
Working Paper Series
333 downloads
Risk: Traditional Finance Versus Behavioral Finance
HANDBOOK OF FINANCE: VOLUME 3: VALUATION, FINANCIAL MODELING, AND QUANTITATIVE TOOLS, Frank J. Fabozzi, ed., pp. 11-38, John Wiley & Sons, 2008
Victor Ricciardi
Goucher College - Department of Business Management
Date Posted: July 07, 2008
Last Revised: October 02, 2008
Accepted Paper Series
SOX Section 404 Material Weaknesses and Shareholder Dissatisfaction with Directors
Zhongxia Shelly Ye
,
Dana R. Hermanson and
Jagan Krishnan
Kennesaw State University
,
Kennesaw State University - Department of Accounting
and
Temple University - Department of Accounting
Date Posted: July 07, 2008
Last Revised: September 29, 2010
Working Paper Series
Taxation of International Investment and Accounting Valuation
Contemporary Accounting Research, Vol. 25, No. 4, 2008
Anja De Waegenaere and
Richard C. Sansing
Tilburg University - Center for Economic Research (CentER)
and
Dartmouth College - Tuck School of Business
Date Posted: July 07, 2008
Accepted Paper Series
The Psychology of Risk: The Behavioral Finance Perspective
HANDBOOK OF FINANCE: VOLUME 2: INVESTMENT MANAGEMENT AND FINANCIAL MANAGEMENT, Frank J. Fabozzi, ed., John Wiley & Sons, pp. 85-111, 2008
Victor Ricciardi
Goucher College - Department of Business Management
Date Posted: July 07, 2008
Last Revised: November 26, 2008
Accepted Paper Series
Valuation Weights and Accounting Conservatism
David J. Ashton and
Pengguo Wang
University of Bristol - Department of Economics
and
Xfi, University of Exeter
Date Posted: July 07, 2008
Working Paper Series
354 downloads
ASIC Actions: Canaries for Poor Corporate Governance?
Jennifer Filippetto
,
Raymond da Silva Rosa and
Ann Tarca
University of Western Australia
,
University of Western Australia - Department of Accounting and Finance
and
University of Western Australia
Date Posted: July 04, 2008
Working Paper Series
Earnings Management and Performance of Indian Equity Rights Issues
21st Australasian Finance and Banking Conference 2008 Paper
Narayan Rao Sapar
Indian Institute of Technology (IIT), Bombay - Shailesh J. Mehta School of Management (SJM)
Date Posted: July 04, 2008
Working Paper Series
239 downloads
The Effects of IFRS Adoption: A Review of the Early Empirical Evidence
Minga Negash
Metropolitan State University of Denver - Department of Accounting
Date Posted: July 04, 2008
Last Revised: December 04, 2009
Working Paper Series
1968 downloads
History Matters: Individual Analysts' Responses to Quarterly Guidance
Mark Bagnoli ,
Yinghua Li and
Susan G. Watts
Purdue University
,
CUNY Baruch College
and
Purdue University
Date Posted: July 03, 2008
Last Revised: February 07, 2009
Working Paper Series
186 downloads
Book/Tax Conformity and Equity Compensation
Boston Univ. School of Law Working Paper No. 08-23
David I. Walker
and
Victor Fleischer
Boston University School of Law
and
University of Colorado Law School
Date Posted: July 02, 2008
Working Paper Series
320 downloads
Accounting Challenges for Semi-Autonomous Revenue Agencies (SARAs) in Developing Countries
IMF Working Paper No. 08/116
Seth E. Terkper
International Monetary Fund (IMF)
Date Posted: July 01, 2008
Working Paper Series
162 downloads
Comparison of Two Methods for Measuring Compliance with IFRS Mandatory Disclosure Requirements
Journal of Applied Accounting Research, Vol. 11, No. 3, pp. 213-228
Ioannis Tsalavoutas
,
Lisa Evans
and
Mike Smith
University of Stirling - Accounting and Finance Division
,
University of Stirling - Department of Accounting and Finance
and
Company Reporting Ltd.
Date Posted: July 01, 2008
Last Revised: April 10, 2011
Accepted Paper Series
Disclosed Values of Option-Based Compensation - Incompetence, Deliberate Underreporting or the Use of Expected Option Life?
European Accounting Review, Forthcoming
Ken L. Bechmann and
Toke Hjortshoj
Copenhagen Business School - Department of Finance
and
Sparinvest
Date Posted: July 01, 2008
Accepted Paper Series
Linguistic Tone in Earnings Announcements: News or Noise?
FRB International Finance Discussion Paper No. 951
Elizabeth A. Demers and
Clara Vega
University of Virginia (UVA) - Darden School of Business
and
Board of Governors of the Federal Reserve System
Date Posted: July 01, 2008
Last Revised: May 19, 2011
Working Paper Series
911 downloads
The Impact of Assets Disposal and Economic Crisis on the Valuation of Asset Write-Offs
Norman Mohd-Saleh
Universiti Kebangsaan Malaysia - Graduate School of Business
Date Posted: July 01, 2008
Last Revised: January 11, 2010
Working Paper Series
Accounting Fraud at Xerox Corporation
Amy Butala
and
Zafar Khan
Eastern Michigan University
and
Eastern Michigan University
Date Posted: June 30, 2008
Working Paper Series
1747 downloads
Financial Statement and Projection Preparation in Start-Up Ventures
Gavin Cassar
INSEAD
Date Posted: June 30, 2008
Working Paper Series
466 downloads
Relationship between Abnormal Earnings Persistence, Industry Structure, and Market Share in Brazilian Public Firms
Coelho Antonio Carlos ,
Andson Braga Aguiar
and
Alexsandro Broedel Lopes
UFC - FEAAC - PPAC
,
University of Sao Paulo (USP)
and
Universidade de São Paulo
Date Posted: June 30, 2008
Working Paper Series
138 downloads
Soft Information in Earnings Announcements: News or Noise?
INSEAD Working Paper No. 2010/33/AC
Elizabeth A. Demers and
Clara Vega
University of Virginia (UVA) - Darden School of Business
and
Board of Governors of the Federal Reserve System
Date Posted: June 30, 2008
Last Revised: May 11, 2010
Working Paper Series
476 downloads
CEO and CFO Career Penalties to Missing Quarterly Analysts Forecasts
Richard Mergenthaler Jr. ,
Shivaram Rajgopal and
Suraj Srinivasan
University of Iowa - Henry B. Tippie College of Business
,
Emory University - Goizueta Business School
and
Harvard Business School
Date Posted: June 29, 2008
Last Revised: August 12, 2012
Working Paper Series
1410 downloads
The Dynamics of Earnings Management in IPOs and the Role of Venture Capital
Sabrina Ozawa Gioielli and
Antonio Gledson De Carvalho
Government of the Federative Republic of Brazil - Central Bank of Brazil
and
Fundacao Getulio Vargas School of Business at Sao Paulo
Date Posted: June 29, 2008
Last Revised: July 07, 2008
Working Paper Series
540 downloads
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