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5,336,105 Total downloads
Showing Papers 3,981 - 4,030 of 13,133
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Do Investors Overvalue Firms With Bloated Balance Sheets?
EFA 2004 Maastricht Meetings Paper No. 3233; Dice Center Working Paper No. 2004-18
David A. Hirshleifer ,
Kewei Hou ,
Siew Hong Teoh and
Yinglei Zhang
University of California, Irvine - Paul Merage School of Business
,
Ohio State University (OSU) - Department of Finance
,
University of California - Paul Merage School of Business
and
Chinese University of Hong Kong (CUHK) - School of Accountancy
Date Posted: August 03, 2004
Working Paper Series
2219 downloads
Do Investors Perceive Marking-to-Model as Marking-to-Myth? Early Evidence from FAS 157 Disclosure
Kalin S. Kolev
Yale School of Management
Date Posted: February 02, 2009
Last Revised: July 07, 2009
Working Paper Series
1153 downloads
Do Investors Understand Really Dirty Surplus?
Accounting Review, Forthcoming
Wayne R. Landsman ,
Bruce L. Miller ,
Ken V. Peasnell and
Shu Yeh
University of North Carolina (UNC) at Chapel Hill - Accounting Area
,
University of California, Los Angeles (UCLA) - Accounting Area
,
Lancaster University - Department of Accounting and Finance
and
National Taiwan University - College of Management
Date Posted: July 25, 2010
Working Paper Series
275 downloads
Do Investors Understand ‘Operational Engineering’ before Management Buyouts?
Julie Lei Zhu ,
Jun Qian and
Xi Li
Boston University - School of Management
,
Boston College - Finance Department
and
Hong Kong University of Science & Technology
Date Posted: March 17, 2012
Last Revised: May 25, 2012
Working Paper Series
104 downloads
Do Investors Use Customer Metrics to Value High Growth Service Firms?
The International Journal of Business and Finance Research, Vol. 6, No. 2, pp. 1-19, 2012
Neeraj Gupta
and
Joseph H. Golec
affiliation not provided to SSRN
and
University of Connecticut - Department of Finance
Date Posted: January 05, 2012
Accepted Paper Series
33 downloads
Do Investors Value a Firm's Commitment to Social Activities? The Moderating Role of Intangibles and the Impact of the Sarbanes-Oxley Act
Waymond Rodgers
,
Hiu Lam Choy
and
Andrés Guiral
University of California, Riverside
,
Drexel University
and
University of Alcala
Date Posted: December 07, 2008
Working Paper Series
369 downloads
Do Investors Value Smooth Performance?
Journal of Financial Economics (JFE), Forthcoming
Brian Rountree ,
James Weston and
George Allayannis
Rice University - Jesse H. Jones Graduate School of Business
,
Rice University - Jesse H. Jones Graduate School of Business
and
University of Virginia - Darden School of Business
Date Posted: March 12, 2008
Accepted Paper Series
475 downloads
Do IRS Audits Deter Corporate Tax Avoidance?
Jeffrey L. Hoopes ,
Devan Mescall and
Jeffrey Pittman
Ohio State University (OSU) - Department of Accounting & Management Information Systems
,
University of Saskatchewan
and
Memorial University of Newfoundland (MUN) - Faculty of Business Administration
Date Posted: September 01, 2010
Last Revised: November 15, 2011
Working Paper Series
571 downloads
Do Joint Audits Improve Audit Quality? Evidence from Voluntary Joint Audits
European Accounting Review, Forthcoming
Elina Elisabet Haapamäki
,
Tuukka Järvinen
,
Lasse Niemi and
Mikko P. Zerni
University of Vaasa - Department of Accounting and Finance
,
University of Vaasa - Department of Accounting and Finance
,
Aalto University - School of Economics
and
University of Vaasa - Department of Accounting and Finance
Date Posted: March 13, 2012
Accepted Paper Series
497 downloads
Do Joint Audits Improve or Impair Audit Quality?
Rotman School of Management Working Paper No. 2111710, CAAA Annual Conference 2013
Mingcherng Deng
,
Tong Lu
,
Dan A. Simunic and
Minlei Ye
CUNY Baruch College
,
University of Houston
,
University of British Columbia (UBC) - Sauder School of Business
and
University of Toronto - Rotman School of Management
Date Posted: July 18, 2012
Last Revised: June 01, 2013
Working Paper Series
253 downloads
Do LIFO Manage Inventories and Accruals to Meet Tax and Financial Reporting Objectives?
Alister Hunt ,
Susan Moyer and
Terry J. Shevlin
University of Auckland - Faculty of Business & Economics
,
University of Washington at Seattle
and
University of California-Irvine
Date Posted: June 01, 1998
Working Paper Series
Do Local Analysts Know More? A Cross-Country Study of the Performance of Local Analysts and Foreign Analysts
Journal of Financial Economics (JFE), Forthcoming
Kee-Hong Bae ,
Hongping Tan
and
Rene M. Stulz
York University - Schulich School of Business
,
University of Waterloo
and
Ohio State University (OSU) - Department of Finance
Date Posted: October 13, 2005
Accepted Paper Series
439 downloads
Do Management Earnings Forecasts Incorporate Information in Accruals?
Journal of Accounting & Economics (JAE), Forthcoming
Weihong Xu
State University of New York (SUNY) - Accounting & Law
Date Posted: November 25, 2009
Working Paper Series
Do Management Earnings Forecasts Resolve Uncertainty around Earnings Announcements?
Andrew B. Jackson
University of New South Wales (UNSW) - School of Accounting
Date Posted: April 18, 2011
Working Paper Series
110 downloads
Do Management EPS Forecasts Allow Returns to Reflect Future Earnings? Implications for the Continuation of Management’s Quarterly Earnings Guidance
Review of Accounting Studies, Vol. 16, No. 1, 2011
Jong-Hag Choi ,
Linda A. Myers ,
Yoonseok Zang
and
David A. Ziebart
Seoul National University - College of Business Administration
,
University of Arkansas
,
Singapore Management University - School of Accountancy
and
University of Kentucky - Gatton College of Business and Economics
Date Posted: January 17, 2008
Last Revised: April 17, 2013
Accepted Paper Series
622 downloads
Do Management Forecasts Dampen Analysts' Expectations?
Bok Baik
and
Guohua Jiang
Seoul National University
and
Peking University - Guanghua School of Management
Date Posted: March 30, 2004
Working Paper Series
500 downloads
Do Managerial Incentives Drive Cost Behavior? Evidence about the Role of the Zero Earnings Benchmark for Labor Cost Behavior in Belgian Private Firms
The Accounting Review, Forthcoming
Bart Dierynck
,
Wayne R. Landsman and
Annelies Renders
Tilburg University
,
University of North Carolina (UNC) at Chapel Hill - Accounting Area
and
Maastricht University
Date Posted: August 21, 2009
Last Revised: September 19, 2012
Accepted Paper Series
Do Managers Always Know Better? Relative Accuracy of Management and Analyst Forecasts
Journal of Accounting Research, Forthcoming
Amy P. Hutton ,
Lian Fen Lee
and
Susan Shu
Boston College - Carroll School of Management
,
Boston College - Carroll School of Management
and
Boston College - Carroll School of Management
Date Posted: April 29, 2012
Accepted Paper Series
284 downloads
Do Managers Benefit from Delayed Goodwill Impairments?
Karl A. Muller ,
Monica Neamtiu
and
Edward J. Riedl
Pennsylvania State University - Department of Accounting
,
University of Arizona - Eller College of Management
and
Boston University - School of Management
Date Posted: July 04, 2009
Last Revised: August 20, 2012
Working Paper Series
730 downloads
Do Managers Benefit from Superior Forecasting?
Valentina L. Zamora
Seattle University - Albers School of Business and Economics
Date Posted: January 08, 2009
Last Revised: October 09, 2009
Working Paper Series
203 downloads
Do Managers Credibly Use Accruals to Signal Private Information? Evidence from the Pricing of Discretionary Accruals Around Stock Splits
Journal of Accounting & Economics, Forthcoming
Henock Louis and
Dahlia Robinson
Pennsylvania State University - Smeal College of Business
and
Arizona State University - School of Accountancy
Date Posted: July 14, 2004
Accepted Paper Series
Do Managers Credibly Use Accruals to Signal Private Information? Evidence from the Pricing of Discretionary Accruals Around Stock Splits
Henock Louis and
Dahlia Robinson
Pennsylvania State University - Smeal College of Business
and
Arizona State University - School of Accountancy
Date Posted: November 11, 2003
Working Paper Series
826 downloads
Do Managers Define Non-GAAP Earnings to Meet or Beat Analyst Forecasts?
Jeffrey T. Doyle
and
Jared N. Jennings
Utah State University
and
Washington University in St. Louis
Date Posted: September 27, 2011
Working Paper Series
290 downloads
Do Managers Intentionally Use Repurchase Tender Offers to Signal Private Information? Evidence from Firm Financial Reporting Behavior
Journal of Financial Economics, Forthcoming
Henock Louis and
Hal D. White
Pennsylvania State University - Smeal College of Business
and
University of Michigan - Ross School of Business
Date Posted: November 07, 2006
Accepted Paper Series
Do Managers Manipulate the Reported Values of the Pension Liabilities?*
Sergey Komissarov
University of Wisconsin - La Crosse
Date Posted: September 12, 2008
Last Revised: August 01, 2012
Working Paper Series
14 downloads
Do Managers Perform Better Under EVA Bonus Schemes?
Stephen S. Riceman ,
Steven F. Cahan and
Mohan Lal
Massey University
,
University of Auckland Business School
and
Massey University (Deceased)
Date Posted: November 13, 2000
Working Paper Series
3140 downloads
Do Managers Perform Better Under EVA Bonus Schemes?
European Accounting Review, Vol. 11, No. 3, September 2002
Stephen S. Riceman ,
Steven F. Cahan and
Mohan Lal
Massey University
,
University of Auckland Business School
and
Massey University (Deceased)
Date Posted: December 02, 2002
Accepted Paper Series
Do Managers Perform for Perks?
Donghua Chen
,
Oliver Zhen Li and
Shangkun Liang
Nanjing University
,
National University of Singapore
and
Nanjing University - School of Business
Date Posted: August 29, 2009
Working Paper Series
58 downloads
Do Managers Smooth Income in Anticipation of Future Earnings?
Mark L. DeFond and
Chul W. Park
University of Southern California - Leventhal School of Accounting
and
University of Hong Kong - School of Business
Date Posted: July 09, 1998
Working Paper Series
Do Managers Time Securitization Transactions to Obtain Accounting Benefits?
Patricia M. Dechow and
Catherine Shakespeare
University of California, Berkeley - Haas School of Business
and
University of Michigan - Stephen M. Ross School of Business
Date Posted: September 08, 2006
Working Paper Series
626 downloads
Do Managers Trade on Public or Private Information? Evidence from Fundamental Valuations
European Accounting Review, Forthcoming
David Veenman
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Date Posted: November 25, 2011
Last Revised: March 28, 2012
Accepted Paper Series
75 downloads
Do Managers Use Earnings Guidance to Influence Street Earnings Exclusions?
Review of Accounting Studies, Vol. 16, No. 3, 2011
Theodore E. Christensen ,
Kenneth J. Merkley ,
Jenny Wu Tucker and
Shankar Venkataraman
Brigham Young University - Marriott School of Management
,
Cornell University - Samuel Curtis Johnson Graduate School of Management
,
University of Florida - Warrington College of Business Administration
and
Georgia Institute of Technology
Date Posted: December 01, 2010
Last Revised: March 03, 2012
Accepted Paper Series
160 downloads
Do Managers Use Pro Forma Earnings to Exceed Analyst Forecasts?
Jeffrey T. Doyle
Utah State University
Date Posted: November 12, 2002
Working Paper Series
781 downloads
Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets?
Journal of the American Taxation Association, Vol. 28, Spring 2006
Mary Margaret Frank and
Sonja O. Rego
University of Virginia (UVA) - Darden School of Business
and
Indiana University - Kelley School of Business
Date Posted: March 02, 2006
Last Revised: July 23, 2009
Accepted Paper Series
Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets?
Darden Business School Working Paper No. 03-09
Mary Margaret Frank and
Sonja O. Rego
University of Virginia (UVA) - Darden School of Business
and
Indiana University - Kelley School of Business
Date Posted: August 07, 2003
Working Paper Series
897 downloads
Do Managers Withhold Bad News?
Journal of Accounting Research, Forthcoming, MIT Sloan Research Paper No. 4556-05
S.P. Kothari
,
Susan Shu
and
Peter D. Wysocki
Massachusetts Institute of Technology (MIT) - Sloan School of Management
,
Boston College - Carroll School of Management
and
University of Miami - School of Business Administration
Date Posted: September 21, 2005
Last Revised: April 27, 2012
Accepted Paper Series
1915 downloads
Do Managers Withhold Good News from Labor Unions?
Richard Chung
,
Bryan Byung-Hee Lee ,
Woo-Jong Lee
and
Byungcherl Charlie Sohn
The Hong Kong Polytechnic University
,
University of Macau
,
The Hong Kong Polytechnic University
and
City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: September 16, 2011
Last Revised: May 13, 2012
Working Paper Series
96 downloads
Do Managers' Accrual Decisions Speak Louder Than Words?
Glen A. Hansen and
Christopher F. Noe
Pennsylvania State University - Department of Accounting
and
Massachusetts Institute of Technology - Sloan School of Management
Date Posted: March 11, 1998
Working Paper Series
445 downloads
Do Managers’ Deliberate Decisions Induce Sticky Costs?
Itay Kama and
Dan Weiss
Tel Aviv University - Faculty of Management
and
Tel Aviv University - Faculty of Management
Date Posted: February 27, 2010
Working Paper Series
359 downloads
Do Mandatory Hedge Disclosures Discourage or Encourage Excessive Speculation?
Haresh Sapra
University of Chicago - Booth School of Business
Date Posted: July 30, 2008
Working Paper Series
175 downloads
Do Markets Remember Accounting Changes? An Examination of Subsequent Years
Marguerite L. Bishop and
Elizabeth A. Eccher
University of Pennsylvania - Accounting Department
and
Massachusetts Institute of Technology
Date Posted: April 17, 2000
Working Paper Series
542 downloads
Do MD&A Disclosures Help Users Interpret Disproportionate Inventory Increases?
AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting
Yan Sun
Saint Louis University
Date Posted: September 15, 2006
Last Revised: May 18, 2010
Working Paper Series
337 downloads
Do Misdirected Corporate Stock Repurchase Motives Lead to Poor Stock Repurchase Plan Results? National Semiconductor Case Study
M. A. Gumport
MG Holdings/SIP
Date Posted: August 03, 2010
Last Revised: August 04, 2010
Working Paper Series
64 downloads
Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Evaluation
Contemporary Accounting Research, Forthcoming
Keith L. Jones ,
Gopal V. Krishnan and
Kevin Melendrez
George Mason University
,
American University
and
New Mexico State University - Department of Accounting & Business Computer Systems
Date Posted: May 18, 2006
Last Revised: December 24, 2007
Working Paper Series
1227 downloads
Do Models of Discretionary Accruals Detect Actual Earnings Management via Inventory? A Comparison of General and Specific Models
Harald Aaker
and
Frøystein Gjesdal
Bodø University College
and
Norwegian School of Economics and Business Administration (NHH) - Department of Accounting, Auditing and Law
Date Posted: May 22, 2009
Last Revised: June 25, 2010
Working Paper Series
768 downloads
Do More Reputable Financial Institutions Reduce Earnings Management by IPO Issuers?
Journal of Corporate Finance, Forthcoming
Gemma Lee and
Ronald W. Masulis
Seton Hall University - W. Paul Stillman School of Business
and
University of New South Wales - Australian School of Business
Date Posted: March 24, 2008
Last Revised: March 31, 2011
Accepted Paper Series
929 downloads
Do Non-audit Service Fees Impair Auditor Independence? Evidence from Going-concern Audit Opinions
USC Leventhal School of Accounting
Mark L. DeFond ,
Kannan Raghunandan and
K.R. Subramanyam
University of Southern California - Leventhal School of Accounting
,
Florida International University (FIU) - School of Accounting
and
University of Southern California - Leventhal School of Accounting
Date Posted: January 22, 2002
Working Paper Series
3121 downloads
Do Non-Audit Services Compromise Auditor Independence? Further Evidence
Unversity of Wisconsin Working paper
Hollis Ashbaugh Skaife ,
Ryan LaFond and
Brian W. Mayhew
University of Wisconsin, Madison - Department of Accounting and Information Systems
,
BlackRock
and
University of Wisconsin, Madison - Department of Accounting and Information Systems
Date Posted: April 18, 2002
Working Paper Series
2902 downloads
Do Non-Investment Bank Analysts Make Better Earnings Forecasts?
Journal of Accounting, Auditing and Finance, Vol. 23 No. 1, Winter 2008
John Jacob ,
Steve Rock and
David P. Weber
University of Colorado at Boulder - Department of Accounting
,
University of Colorado at Boulder - Department of Accounting
and
University of Connecticut - Department of Accounting
Date Posted: December 04, 2007
Last Revised: July 17, 2008
Accepted Paper Series
Do Nonaudit Services Compromise Auditor Independence? Further Evidence
The Accounting Review, July 2003
Hollis Ashbaugh Skaife ,
Ryan LaFond and
Brian W. Mayhew
University of Wisconsin, Madison - Department of Accounting and Information Systems
,
BlackRock
and
University of Wisconsin, Madison - Department of Accounting and Information Systems
Date Posted: March 31, 2003
Accepted Paper Series
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