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5,336,581 Total downloads
Showing Papers 3,961 - 4,010 of 13,133
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The Influence of Insiders and Institutional Owners on the Value, Transparency, and Earnings Quality of Chilean Listed Firms
Veronica Pizzaro
,
Sakthi Mahenthiran ,
David Cademartori
and
Roberto Curci
Date Posted: April 27, 2007352 downloads
The Missing Link in Sarbanes-Oxley: Enactment of the 'Change of Control Board' Concept, or Extension of the Audit Committee Provisions to Mergers and Acquisitions UCLA School of Law, Law-Econ Research Paper No. 07-05
Samuel C. Thompson, Jr.
Date Posted: April 20, 2007352 downloads
Using Analysts' Earnings Forecasts for Country/Industry-Based Asset Allocation
William Forbes ,
Carel Huijgen and
Auke Plantinga
Date Posted: July 21, 2004352 downloads
What Influences Accounting Research? A Citations Based Analysis Issues in Accounting Education, Forthcoming
Amy E. Dunbar and
David P. Weber
Date Posted: August 15, 2012Last Revised: June 07, 2013352 downloads
Analysts' Incentives and Systematic Forecast Bias
Senyo Y. Tse
and
Hong Yan
Date Posted: March 19, 2008351 downloads
Audit Firm Governance: Do Transparency Reports Reveal Audit Quality? Auditing: A Journal of Practice & Theory, Forthcoming
Rogier Deumes
,
Caren Schelleman ,
Heidi Vander Bauwhede
and
Ann Vanstraelen
Date Posted: May 20, 2011Last Revised: May 30, 2012351 downloads
Insightful Insiders? Insider Trading and Stock Return around Debt Covenant Violation Disclosures UC Davis Graduate School of Management Research Paper No. 06-12
Paul A. Griffin ,
David H. Lont and
Kate McClune
Date Posted: October 03, 2010Last Revised: June 21, 2012351 downloads
Short Selling Around Restatement Announcements: When Do Bears Pounce?
Michael S. Drake
,
Linda A. Myers ,
Susan Scholz and
Nathan Y. Sharp
Date Posted: August 18, 2010Last Revised: June 05, 2012351 downloads
The Discretionary Use of Present Value-Based Measurements
by Property-Casualty Insurers Research Paper No. 1428
Karen K. Nelson
Date Posted: April 14, 1997351 downloads
The Market Mispricing of Special Items and Accruals: One Anomaly or Two?
T. J. Atwood and
Hong Xie
Date Posted: June 05, 2005351 downloads
The North American Industry Classification System and Its Implications for Accounting Research
Eric Press and
Jayanthi Krishnan
Date Posted: October 23, 2002351 downloads
The Role of Accounting Quality in the M&A Market
Carol A. Marquardt and
Emanuel Zur
Date Posted: December 15, 2010351 downloads
Using Online Video to Announce a Restatement: Influences on Investment Decisions and the Mediating Role of Trust The Accounting Review, March 2012
W. Brooke Elliott ,
Frank D. Hodge and
Lisa M. Sedor
Date Posted: September 05, 2009Last Revised: August 01, 2011351 downloads
Audit Planning The 9th International Conference on Mechatronics and
Precision Engineering, June 12th-14th, 2008
Petru Condrea
and
Ionel Bostan
affiliation not provided to SSRN
Date Posted: January 09, 2009350 downloads
Empirical Evidence on Repeat Restatement Firms
Rebecca Files
,
Nathan Y. Sharp and
Anne Thompson
Date Posted: January 27, 2011Last Revised: May 13, 2013350 downloads
From Program to Performance Budgeting
The Challenge for Emerging Market Economies IMF Working Paper No. 03/169
Jack Diamond
Date Posted: February 03, 2006350 downloads
Making Sense of One Dollar CEO Salaries
Sophia J. W. Hamm ,
Michael J. Jung and
Clare Wang
Date Posted: March 27, 2011Last Revised: May 05, 2013350 downloads
Myth: External Financial Reporting Quality Has a 1st Order Effect on Firm Value
Jerold L. Zimmerman
Date Posted: January 19, 2013350 downloads
Performance Measurement for Accountability in Corporate Governance: A Data Envelopment Analysis Approach Review of Accounting and Finance, Vol. 7, No. 2, pp. 121-130, 2008
Ehsan H. Feroz ,
Sanjay Goel and
Raymond L. Raab
Date Posted: August 08, 2008Last Revised: August 11, 2009350 downloads
Seasonal Commodities, High Inflation and Index Number Theory University of British Columbia Discussion Paper No. 96-06
Erwin Diewert
Date Posted: February 16, 1998350 downloads
Segment Profitability, Misvaluation, and Corporate Divestment
Peter F. Chen and
Guochang Zhang
Date Posted: August 09, 2006350 downloads
SOX, Corporate Transparency, and the Cost of Debt Midwest Finance Association 2013 Annual Meeting Paper
Sandro C. Andrade
,
Gennaro Bernile
and
Frederick Hood III
Date Posted: August 26, 2008Last Revised: January 21, 2013350 downloads
The Quantity Theory of Money and Financial Accounting Measurement: On the Influence and Impact of a Flawed Theory Accounting Enquiries, Vol. 10, No. 2, pp. 275-313, Spring/Summer 2001
Stanley C.W. Salvary
Date Posted: April 12, 2005350 downloads
The Relation Between Incremental Subsidiary Earnings and Future Stock Returns in Japan
Don Herrmann ,
Wayne B. Thomas and
Tatsuo Inoue
Date Posted: January 03, 2002350 downloads
Toward An Empirical Institutional Governance Theory Corporate Ownership & Control, Vol. 4, No. 4, Summer 2007
Vivian L. Carpenter
,
Rita Hartung Cheng and
Ehsan H. Feroz
Date Posted: July 30, 2008Last Revised: June 16, 2009350 downloads
Valuation of Tax Expense
Jacob K. Thomas and
Frank Zhang
Date Posted: August 30, 2009Last Revised: June 27, 2012350 downloads
A Heuristic Method for Composing a Literature Review
Andre C. B. Aquino and
Marcelo S. Pagliarussi
Date Posted: September 19, 2006349 downloads
Analyst Following and Forecast Accuracy After Mandated IFRS Adoptions Journal of Accounting Research, Forthcoming
Hongping Tan
and
Shiheng Wang
Date Posted: June 21, 2011349 downloads
Bankers’ Compensation and Fair Value Accounting
Gilad Livne ,
Garen Markarian
and
Alistair Milne
Date Posted: April 05, 2009Last Revised: May 10, 2011349 downloads
Characteristics of Firms that Persistently Meet or Beat Analysts' Forecasts KDI School of Pub Policy & Management Paper No. 04-17
Tae H. Choi
Date Posted: December 15, 2004349 downloads
Information Asymmetry and Earnings Management: Causes of Inefficient Investment in Malaysia Capital Market Review. Vol 18, No 1 & 2. pp. 1-21, 2010
Ei Yet Chu and
Saw-Imm Song
Date Posted: April 15, 2010Last Revised: March 19, 2011349 downloads
Terminal Value, Accounting Numbers, and Inflation
Gunther Friedl
and
Bernhard Schwetzler
Date Posted: September 18, 2008349 downloads
The Analysis and Valuation of Subscription-Based Enterprises
Massimiliano Bonacchi ,
Kalin S. Kolev and
Baruch Lev
Date Posted: January 25, 2010Last Revised: April 02, 2011349 downloads
Challenges Obtaining Audit Evidence
Deana Marris
Date Posted: April 16, 2010348 downloads
Earnings Manipulation and the Cost of Capital
Günter Strobl
Date Posted: March 23, 2009348 downloads
External Monitoring of Property Appraisal Estimates and Information Asymmetry
Karl A. Muller and
Edward J. Riedl
Date Posted: May 17, 2002348 downloads
Judging Audit Quality in Light of Adverse Outcomes: Evidence of Outcome Bias and Reverse Outcome Bias
Mark E. Peecher and
M. David Piercey
Date Posted: April 27, 2006348 downloads
Stakeholder Reporting in the Australian Banking Industry
Suresh Cuganesan
Date Posted: July 12, 2006348 downloads
The Influence of Law and Economics on Law and Accounting: Two Steps Forward, One Step Back RESEARCH HANDBOOK ON THE ECONOMICS OF CORPORATE LAW, Claire Hill & Brett McDonnell, eds., Edward Elgar, 2011-2012, GWU Legal Studies Research Paper No. 531, GWU Law School Public Law Research Paper No. 531
Lawrence A. Cunningham
Date Posted: March 04, 2011348 downloads
Contribution in Kind with Intangible Assets and Goodwill - Interpreting Corporation Law with International Financial Reporting Standard Principles (Die Sacheinlagefähigkeit von immateriellem Anlagevermögen und Goodwill Im Lichte der internationalen Rechnungslegung) Schweizerische Zeitschrift für Gesellschafts- und Kapitalmarktrecht sowie Umstrukturierungen, Vol. 3, pp. 50-60, 2008,
Lukas Mueller
Date Posted: March 23, 2011347 downloads
Descriptive Evidence from Audit Practice on SAS No. 99 Brainstorming Activities
Jodi L. Gissel and
Karla M. Johnstone
Date Posted: October 07, 2007347 downloads
Discussion of: 'Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality'
Jana Smith Raedy
Date Posted: May 19, 2008347 downloads
Earnings Manipulation, Pension Assumptions and Managerial Investment Decisions EFA 2004 Maastricht Meetings Paper No. 4245
Daniel Bergstresser ,
Joshua D. Rauh
and
Mihir A. Desai
Date Posted: June 18, 2004347 downloads
Investor Reactions to Derivative Use: Experimental Evidence
Lisa Koonce ,
Marlys Gascho Lipe and
Mary Lea McAnally
Date Posted: February 26, 2006347 downloads
Mandatory IFRS Adoption: The Trade-Off between Accrual and Real-Based Earnings Management
Elisabetta Ipino
and
Antonio Parbonetti
Date Posted: April 15, 2012347 downloads
The BP Oil Spill: Shareholder Wealth Effects and Environmental Disclosures
Frank Heflin and
Dana Wallace
Date Posted: September 26, 2011Last Revised: March 26, 2013347 downloads
The Impact of Bankruptcy Code on the Value of the Auditor's Going-Concern Opinion to Investors CAAA 2006 Annual Conference Paper
Richard Taffler and
Christine Tan
Date Posted: January 06, 2006347 downloads
Voluntary Attestation in the Asset Management Industry: Its Influence on Users' Perceptions and Investment Decisions
Neil L. Fargher and
Audrey A. Gramling
Date Posted: September 16, 1998347 downloads
Accelerated Share Repurchases, Bonus Compensation, and CEO Horizons
Carol A. Marquardt ,
Christine E.L. Tan and
Susan M. Young
Date Posted: February 20, 2009346 downloads
Active Asset Markets, Divestitures and Divisional Cross-Subsidization
Sudipto Dasgupta ,
Vidhan K. Goyal and
Guofu Tan
Date Posted: May 16, 2000346 downloads
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