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484,509
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5,295,739 Total downloads
Showing Papers 401 - 450 of 13,025
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A Theory of Income Smoothing When Insiders Know More than Outsiders
CEPR Discussion Paper No. DP8729
Viral V. Acharya and
Bart M. Lambrecht
New York University - Leonard N. Stern School of Business
and
Lancaster University - Management School
Date Posted: January 20, 2012
Working Paper Series
2 downloads
A Theory of Income Smoothing When Insiders Know More than Outsiders
Viral V. Acharya and
Bart M. Lambrecht
New York University - Leonard N. Stern School of Business
and
Lancaster University - Management School
Date Posted: March 16, 2012
Working Paper Series
109 downloads
A Theory of the Corporate Decision to Resist FASB Standards: An Organization Theory Perspective
Accounting, Organizations and Society, Vol. 31, No. 7, 2006
William McKinley
and
Mohamed A. Elbannan
Southern Illinois University at Carbondale
and
Cairo University - Department of Accounting
Date Posted: December 30, 2009
Last Revised: May 24, 2010
Accepted Paper Series
56 downloads
A Theory of Voluntary Disclosure and Cost of Capital
Review of Accounting Studies, Forthcoming
Edwige Cheynel
Columbia Business School - Accounting, Business Law & Taxation
Date Posted: July 19, 2012
Last Revised: September 05, 2012
Accepted Paper Series
161 downloads
A Theory on the Discontinuity in Earnings Distributions
Wei Li
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: January 27, 2012
Working Paper Series
82 downloads
A Transactional Genealogy of Scandal: From Michael Milken to Enron to Goldman Sachs
U of Penn, Inst for Law & Econ Research Paper No. 12-26, Georgetown Law and Economics Research Paper No. 12-034, Georgetown Public Law Research Paper No. 12-126
William W. Bratton and
Adam J. Levitin
Institute for Law and Economics, University of Pennsylvania Law School
and
Georgetown University Law Center
Date Posted: August 15, 2012
Last Revised: December 12, 2012
Working Paper Series
2301 downloads
A Tribute to June Pallot
Presented at Plenary at the 4th International Conference on Accounting, Auditing and Management in Public Sector Reforms EIASM, Siena, Italy, September 7-9, 2006
Susan Newberry and
James Guthrie
The University of Sydney Business School
and
Macquarie University - Department of Accounting and Finance
Date Posted: March 17, 2009
Accepted Paper Series
65 downloads
A Troubling Requirement
Regulation, Vol. 27, No. 1, Spring 2004, pp.52-58
Kevin A. Hassett and
Peter J. Wallison
American Enterprise Institute (AEI)
and
American Enterprise Institute (AEI)
Date Posted: May 28, 2004
Accepted Paper Series
124 downloads
A UK Study on Assumed Cash Flow Conditions and the Application of the Traditional Discounting Cash Flow Model
University of Birmingham, Department of Accounting & Finance Working Paper Series
Tariq Hassaneen Ismail
Cairo University - Faculty of Commerce
Date Posted: September 15, 2003
Last Revised: February 08, 2009
Working Paper Series
A Unified Analysis Of Executive Pay: The Case Of The Financial Sector
London Business School Accounting Subject Area No. 022
Eli Talmor and
James S. Wallace
London Business School
and
Claremont Colleges - Peter F. Drucker Graduate School of Management
Date Posted: May 24, 2000
Working Paper Series
1280 downloads
A Unified Valuation Framework for Dividends, Free Cash Flows, Residual Income, and Earnings Growth Based Models
Dhananjay (Dan) K. Gode and
James A. Ohlson
New York University (NYU) - Department of Accounting, Taxation & Business Law
and
New York University (NYU) - Leonard N. Stern School of Business
Date Posted: February 22, 2006
Working Paper Series
1888 downloads
A Uniform and Universal Accounting and Currency System and its Influence on Corporate Value
Ludwig Franz Martin Reinhard
affiliation not provided to SSRN
Date Posted: September 29, 2008
Working Paper Series
79 downloads
A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior
Douglas A. Shackelford ,
Joel B. Slemrod and
James Sallee
University of North Carolina at Chapel Hill
,
University of Michigan at Ann Arbor - Stephen M. Ross School of Business
and
University of Michigan
Date Posted: January 22, 2007
Working Paper Series
484 downloads
A Variance Decomposition Primer for Accounting Researchers
Journal of Accounting, Auditing and Finance, Forthcoming
Jeffrey L. Callen and
Dan Segal
University of Toronto - Rotman School of Management
and
Interdisciplinary Center (IDC) Herzliyah
Date Posted: March 09, 2009
Accepted Paper Series
A Variance Decomposition Primer for Accounting Researchers
Jeffrey L. Callen and
Dan Segal
University of Toronto - Rotman School of Management
and
Interdisciplinary Center (IDC) Herzliyah
Date Posted: December 11, 2008
Working Paper Series
804 downloads
A Very Private Matter: Anti-Nepotism Rules in Accounting Partnerships
Oral History in New Zealand, Vol. 18, pp. 13-17, 2006
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: August 10, 2008
Accepted Paper Series
68 downloads
A Virtual Integration - The Management Control System in a Multinational Enterprise
Management Accounting Research, Vol, 19, pp. 45-61, 2008
Timo Hyvonen
,
Janne Jarvinen
and
Jukka Pellinen
University of Turku - School of Economics
,
University of Oulu
and
University of Jyväskylä
Date Posted: September 05, 2007
Last Revised: August 31, 2010
Accepted Paper Series
A Visualization of Teaching the Indirect Method for Computing Cash from Operations
Accounting Instructors’ Report Fall 2011,
Poh-Sun Seow
Singapore Management University - School of Accountancy
Date Posted: April 18, 2013
Accepted Paper Series
A Wealth Based Explanation for Earnings Conservatism
EFA 0548; Lancaster University Management School - Dept. of Accounting and Finance WP: 2000/009
Martien Jan Peter Lubberink and
Carel Huijgen
Victoria University of Wellington - School of Accounting and Commercial Law
and
University of Groningen - Faculty of Economics and Business
Date Posted: January 22, 2001
Working Paper Series
638 downloads
A Weighted Mean Model for Operational Risk Assessment
Yundong Huang
,
Murphy Smith and
David Durr
Texas A&M International University
,
Murray State University - College of Business
and
Murray State University - College of Business
Date Posted: January 30, 2013
Last Revised: February 13, 2013
Working Paper Series
120 downloads
A Within Firm Analysis of Current and Expected Future Audit Lag Determinants
Journal of Information Systems, Vol. 20, No. 1, 2006
Bruce K. Behn ,
DeWayne L. Searcy
and
Jon Woodroof
University of Tennessee, Knoxville - College of Business Administration
,
Auburn University
and
affiliation not provided to SSRN
Date Posted: August 23, 2005
Accepted Paper Series
A Wolf in Sheep's Clothing: The Use of Ethics-Related Terms in 10-K Reports
Tim Loughran ,
Bill McDonald and
Hayong Yun
University of Notre Dame
,
University of Notre Dame
and
University of Notre Dame
Date Posted: August 21, 2007
Working Paper Series
223 downloads
A Workshop on the Social Science Research Network (SSRN)
Victor Ricciardi
Goucher College - Department of Business Management
Date Posted: January 30, 2006
Working Paper Series
401 downloads
ABC and Organizational Change: An Institutional Perspective
Management Accounting Research, Vol. 13, No. 2, June 2002
Kim Soin
,
Willie Seal and
John Cullen
University of London, King's College London, Department of Management
,
University of Essex
and
University of Sheffield
Date Posted: July 24, 2002
Accepted Paper Series
ABC Systems in the Lodging Industry
Odysseas Pavlatos
Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: March 20, 2008
Working Paper Series
ABC: Adopters, Supporters, Deniers and Unawares
Managerial Auditing Journal, Vol. 20, No. 9, pp. 981-1000, 2005
Sandra Cohen
,
Georgios (George) Venieris
and
Efrosini Kaimenaki
Athens University of Economics and Business - Department of Business Administration
,
Athens University of Economics and Business - Department of Accounting and Finance
and
Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: February 13, 2005
Accepted Paper Series
Abgrenzung des Konsolidierungskreises nach IFRS 10 (Consolidation: Identifying Subsidiaries Under IFRS 10)
Michael Reiland
Goethe University Frankfurt
Date Posted: October 10, 2011
Last Revised: December 07, 2011
Working Paper Series
303 downloads
Ability of Accounting and Audit Quality Variables to Predict Bank Failure During the Financial Crisis
Journal of Banking and Finance, Vol. 35, No. 11, 2011
Justin Y. Jin
,
Kiridaran (Giri) Kanagaretnam and
Gerald J. Lobo
McMaster University - DeGroote School of Business
,
McMaster University - Michael G. DeGroote School of Business
and
University of Houston - C.T. Bauer College of Business
Date Posted: March 02, 2011
Last Revised: February 01, 2012
Accepted Paper Series
1076 downloads
Ability, Cognitive Fallibility, Procedural Instrumentality and Audit Group Judgment: An Exploration
Gary Kleinman
and
Dan Palmon
Robert Morris University - Touro Graduate School of Business
and
Rutgers, The State University of New Jersey - Accounting & Information Systems
Date Posted: October 19, 2007
Working Paper Series
Abnormal Accrual Estimates and Evidence of Mispricing
C.S. Agnes Cheng ,
Cathy Zishang Liu
and
Wayne B. Thomas
Louisiana State University
,
affiliation not provided to SSRN
and
University of Oklahoma, Michael F. Price College of Business
Date Posted: December 01, 2011
Last Revised: December 05, 2011
Working Paper Series
166 downloads
Abnormal Accrual-Based Anomaly and Managers' Motivations to Record Abnormal Accruals
Sauder School of Business Working Paper
Xia Chen and
Qiang Cheng
Singapore Management University
and
Singapore Management University
Date Posted: May 03, 2002
Working Paper Series
1190 downloads
Abnormal Audit Fee and Audit Quality
Auditing: A Journal of Practice & Theory, Forthcoming
Sharad Asthana
and
Jeff P. Boone
University of Texas-San Antonio
and
University of Texas at San Antonio - Department of Accounting
Date Posted: March 27, 2012
Accepted Paper Series
Abnormal Profitability and Investment, and Their Links to Return-Earnings Relations
Chul W. Park and
Morton Pincus
University of Hong Kong - School of Business
and
University of California, Irvine
Date Posted: July 13, 1998
Working Paper Series
Abnormal Returns around Disclosure of Problems in Internal Control over Financial Reporting
Jim Emanuels
,
Oscar van Leeuwen
,
Bart van Praag and
Philip Wallage
University of Groningen
,
Free University
,
University of Amsterdam - Business School
and
University of Amsterdam - Business School
Date Posted: November 16, 2005
Working Paper Series
706 downloads
Abnormal Returns from Predicting Earnings Thresholds
Review of Accounting Studies, Vol. 10, pp. 465-496, 2005
Lynn L. Rees
Texas A&M University (TAMU) - Department of Accounting
Date Posted: October 13, 2005
Accepted Paper Series
Abnormal Returns of Japanese Acquisition Bidders - Impact of Pro-M&A Legislation in the 1990s
Pacific-Basin Finance Journal, Vol. 14, pp. 250-268, 2006
Huong N. Higgins
Worcester Polytechnic Institute - School of Business
Date Posted: September 02, 2009
Accepted Paper Series
56 downloads
Abnormal Stock Performance of Late Filing Firms: Additional Investigation
Mikhail Pevzner
George Mason University - School of Management
Date Posted: June 15, 2008
Working Paper Series
113 downloads
Abnormal Stock Returns and Profit Warnings
Wael Louhichi and
François Aubert
University of Perpignan
and
University of Auvergne Clermont 1
Date Posted: June 17, 2009
Working Paper Series
671 downloads
Absorption versus Direct Costing: The Relevance of Opportunity Costs in the Management of Congested Stochastic Production Systems
MANAGEMENT ACCOUNTING RESEARCH, Vol. 7, No. 4, December 1996, Cass Business School Research Paper
Miles B. Gietzmann and
George E. Monahan
City University London - Sir John Cass Business School
and
University of Illinois at Urbana-Champaign - Department of Business Administration
Date Posted: November 06, 1996
Accepted Paper Series
Academic Research and Standard Setting: The Case of Other Comprehensive Income
Accounting Horizons, Forthcoming
Lynn L. Rees and
Philip B. Shane
Texas A&M University (TAMU) - Department of Accounting
and
University of Virginia - McIntire School of Commerce
Date Posted: March 26, 2012
Last Revised: May 07, 2012
Accepted Paper Series
228 downloads
ACC Reading No. 5: The Statement of Cash Flows
Darden Case No. UVA-C-2024
Mark E. Haskins
University of Virginia (UVA) - Darden School of Business
Date Posted: June 09, 2009
Working Paper Series
137 downloads
Accelerated Share Repurchases, Bonus Compensation, and CEO Horizons
Carol A. Marquardt ,
Christine E.L. Tan and
Susan M. Young
CUNY – Baruch College
,
City University of New York - Baruch College
and
Fordham University
Date Posted: February 20, 2009
Working Paper Series
344 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
Accelerated Stock Repurchase Programs: Underreported and Overpriced? Part I (AMAT, CY, LLTC and XLNX Case Studies)
M. A. Gumport
MG Holdings/SIP
Date Posted: October 15, 2007
Last Revised: November 29, 2009
Working Paper Series
458 downloads
Accelerated Stock Repurchase Programs: Underreported and Overpriced? Part II (Hewlett-Packard Addendum)
M. A. Gumport
MG Holdings/SIP
Date Posted: October 23, 2007
Last Revised: April 21, 2009
Working Paper Series
311 downloads
Accelerated Vesting of Employee Stock Options in Anticipation of FAS 123-R
Journal of Accounting Research, Forthcoming
Preeti Choudhary
,
Shivaram Rajgopal and
Mohan Venkatachalam
Georgetown University
,
Emory University - Goizueta Business School
and
Duke University - Fuqua School of Business
Date Posted: October 20, 2008
Accepted Paper Series
Accelerated Vesting of Employee Stock Options in Anticipation of FAS 123-R*
, Forthcoming in Journal of Accounting Research
Mohan Venkatachalam ,
Shivaram Rajgopal and
Preeti Choudhary
Duke University - Fuqua School of Business
,
Emory University - Goizueta Business School
and
Georgetown University
Date Posted: September 30, 2005
Last Revised: February 22, 2012
Working Paper Series
502 downloads
Accelerating the Adoption of Integrated Reporting
CSR INDEX, Francesco de Leo, Matthias Vollbracht, eds., InnoVatio Publishing Ltd., 2011
Robert G. Eccles
and
George Serafeim
Harvard Business School
and
Harvard University - Harvard Business School
Date Posted: August 17, 2011
Accepted Paper Series
481 downloads
Accelerating Vesting of Employee Stock Options to Avoid Expense Recognition
Fayez A. Elayan ,
Thomas O. Meyer and
Jennifer Li
Brock University - Department of Accounting, Faculty of Business
,
Southeastern Louisiana University - Department of Marketing and Finance
and
Brock University
Date Posted: June 30, 2007
Working Paper Series
305 downloads
Acceptability of Accounting Learning and Teaching through the World Wide Web
University of Southampton Discussion Paper No. 00-159
Martin Broad ,
Andrew McDonald and
Marian Matthews
University of Southampton - School of Management
,
Bournemouth University
and
Bournemouth University
Date Posted: September 04, 2001
Working Paper Series
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