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Full Text Papers: 393,865
Authors: 226,776
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SSRN eLibrary Search Results
JEL Code: M4
5,295,358 Total downloads
Showing Papers 41 - 90 of 13,026
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Incl. Electronic Paper Cash Flow is a Fact. Net Income is Just an Opinion
Pablo Fernandez
University of Navarra - IESE Business School
Date Posted: September 25, 2002
Last Revised: May 20, 2013
Working Paper Series
7101 downloads

Incl. Electronic Paper Modeling Sustainable Earnings and P/E Ratios with Financial Statement Analysis
Forthcoming
 Stephen H. Penman and Xiao-Jun Zhang
Columbia University - Department of Accounting and University of California, Berkeley
Date Posted: July 31, 2002
Last Revised: August 17, 2011
Working Paper Series
6954 downloads

Incl. Electronic Paper Earnings Management and Investor Protection: An International Comparison
MIT Sloan Working Paper No. 4225-01; EFA 2002 Berlin Meetings Presented Paper
 Christian Leuz , Dhananjay Nanda and Peter D. Wysocki
University of Chicago - Booth School of Business , University of Miami - School of Business Administration and University of Miami - School of Business Administration
Date Posted: September 18, 2001
Last Revised: March 17, 2008
Working Paper Series
6819 downloads

Incl. Electronic Paper Using the Balanced Scorecard as a Control System for Monitoring and Revising Corporate Strategy
Harvard NOM Working Paper No. 02-35
 Dennis Campbell , Srikant Datar , Susan Cohen Kulp and V. G. Narayanan
Harvard Business School , Harvard Business School , George Washington University - Department of Accountancy and Harvard Business School
Date Posted: October 01, 2002
Working Paper Series
6781 downloads

Incl. Electronic Paper How Important is Corporate Governance?
 David F. Larcker and A. Irem Tuna
Stanford University - Graduate School of Business and London Business School
Date Posted: September 28, 2004
Working Paper Series
6765 downloads

Incl. Electronic Paper Communicating and Controlling Strategy: An Empirical Study of the Effectiveness of the Balanced Scorecard
 Mary A. Malina and Frank H. Selto
University of Colorado at Denver - Business School and University of Colorado at Boulder - Department of Accounting
Date Posted: August 09, 2001
Working Paper Series
6763 downloads

Incl. Electronic Paper Corporate Budgeting Is Broken, Let's Fix It
Harvard Business Review, pp. 94-101, November 2001
 Michael C. Jensen
Harvard Business School
Date Posted: August 14, 2002
Accepted Paper Series
6755 downloads

Incl. Electronic Paper The Ohlson Model: Contribution to Valuation Theory, Limitations, and Empirical Applications
Sauder School of Business Working Paper
 Kin Lo and Thomas Z. Lys
University of British Columbia (UBC) - Sauder School of Business and Northwestern University - Kellogg School of Management
Date Posted: March 16, 2000
Working Paper Series
6717 downloads

Incl. Electronic Paper The Econometrics of Event Studies
 S.P. Kothari and Jerold B. Warner
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Simon Graduate School of Business, University of Rochester
Date Posted: October 25, 2004
Working Paper Series
6624 downloads

Incl. Electronic Paper Market Reaction to the Adoption of IFRS in Europe
Accounting Review, Forthcoming
 Chris Armstrong , Mary E. Barth , Alan D. Jagolinzer and Edward J. Riedl
University of Pennsylvania - Accounting Department , Stanford University - Graduate School of Business , University of Colorado - Leeds School of Business and Boston University - School of Management
Date Posted: May 19, 2006
Last Revised: April 04, 2012
Accepted Paper Series
6360 downloads

Incl. Electronic Paper A Synthesis of Equity Valuation Techniques and the Terminal Value Calculation for the Dividend Discount Model
 Stephen H. Penman
Columbia University - Department of Accounting
Date Posted: November 05, 1997
Working Paper Series
6226 downloads

Incl. Electronic Paper Risk Management: The Reinvention of Internal Control and the Changing Role of Internal Audit
Accounting, Auditing and Accountability Journal, Vol. 16, No. 4, pp. 640-661, 2003
 Laura F. Spira and Michael Page
Oxford Brookes University - Business School and Portsmouth Business School
Date Posted: January 05, 2004
Accepted Paper Series
6222 downloads

Incl. Electronic Paper Conservatism in Accounting
Simon School of Business Working Paper No. FR 02-21
 Ross L. Watts
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: January 20, 2003
Working Paper Series
6192 downloads

Incl. Electronic Paper The Development Of Corporate Performance Measures: Benchmarks Before EVA
Yale ICF Working Paper No. 99-06
 Stanley J. Garstka and William N. Goetzmann
Yale School of Management and Yale School of Management - International Center for Finance
Date Posted: September 17, 1999
Working Paper Series
6175 downloads

Incl. Electronic Paper The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
 Ilia D. Dichev and Patricia M. Dechow
Emory University - Goizueta Business School and University of California, Berkeley - Haas School of Business
Date Posted: July 20, 2001
Working Paper Series
6156 downloads

Incl. Electronic Paper Relationship Between Working Capital Management and Profitability of Listed Companies in the Athens Stock Exchange
Journal of Financial Management and Analysis, Vol. 19, No. 1, January-June 2006
 Ioannis Lazaridis and Dimitrios Tryfonidis
University of Macedonia - Accounting and Finance and University of Macedonia - Accounting and Finance
Date Posted: September 20, 2006
Accepted Paper Series
6146 downloads

Incl. Electronic Paper Management of Information Systems: Insights from Management Accounting Research
Information & Management, Vol. 43, No. 8, pp. 1014-1024, December 2006
 Neale Gilbert O'Connor and Maris G. Martinsons
National University of Singapore and City University of Hong Kong (CityUHK) - Department of Management
Date Posted: August 07, 2006
Last Revised: January 30, 2011
Accepted Paper Series
6135 downloads

Incl. Electronic Paper Executive Compensation as an Agency Problem
Journal of Economic Perspectives, Vol. 17, pp. 71-92, 2003, Harvard Law and Economics Discussion Paper No. 421
 Lucian A. Bebchuk and Jesse M. Fried
Harvard Law School and Harvard Law School
Date Posted: January 06, 2003
Last Revised: April 28, 2009
Accepted Paper Series
6032 downloads

Incl. Electronic Paper The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting
Simon School of Business Working Paper No. FR 00-05; JAE Rochester Conference April 2000
 Robert W. Holthausen and Ross L. Watts
University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: October 20, 2000
Working Paper Series
6026 downloads

Incl. Electronic Paper Accounting in and for the Subprime Crisis
 Stephen G. Ryan
New York University (NYU) - Leonard N. Stern School of Business
Date Posted: April 02, 2008
Working Paper Series
6013 downloads

Incl. Electronic Paper Cash Value Added - A New Method For Measuring Financial Performance
Gothenburg University Working Paper 1996:1
 Erik Ottosson and Fredrik Weissenrieder
Anelda AB and Weissenrieder Consulting AB
Date Posted: February 10, 1998
Working Paper Series
5967 downloads

Incl. Electronic Paper Financial Statement Analysis of Leverage and How It Informs About Profitability and Price-to-Book Ratios
 Doron Nissim and Stephen H. Penman
Columbia University - Columbia Business School and Columbia University - Department of Accounting
Date Posted: December 08, 2001
Working Paper Series
5953 downloads

Incl. Electronic Paper Stock Returns, Aggregate Earnings Surprises, and Behavioral Finance
MIT Sloan Working Paper No. 4284-03
 Jonathan Lewellen , S.P. Kothari and Jerold B. Warner
Dartmouth College - Tuck School of Business , Massachusetts Institute of Technology (MIT) - Sloan School of Management and Simon Graduate School of Business, University of Rochester
Date Posted: January 10, 2005
Last Revised: February 24, 2009
Working Paper Series
5821 downloads

Incl. Electronic Paper Incentives or Standards: What Determines Accounting Quality Changes Around IFRS Adoption?
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
 Hans Bonde Christensen , Edward Lee and Martin Walker
University of Chicago - Booth School of Business , University of Manchester - Manchester Business School and University of Manchester - Manchester Business School
Date Posted: September 10, 2007
Last Revised: March 14, 2008
Working Paper Series
5815 downloads

Incl. Electronic Paper Earnings Surprises, Growth Expectations, and Stock Returns: Don't Let an Earnings Torpedo Sink Your Portfolio
 Douglas J. Skinner and Richard G. Sloan
The University of Chicago - Booth School of Business and University of California at Berkeley - Haas School of Business
Date Posted: July 28, 1999
Working Paper Series
5763 downloads

Incl. Electronic Paper Do the RIM (Residual Income Model), EVA(R) and DCF (Discounted Cash Flow) Really Match?
Working Paper No. 25
 Ignacio Velez-Pareja and Joseph Tham
Master Consultores and Duke University - Duke Center for International Development in the Sanford School of Public Policy
Date Posted: March 17, 2003
Working Paper Series
5720 downloads

Incl. Electronic Paper Accounting Information, Disclosure, and the Cost of Capital
Wharton Financial Institutions Center Working Paper Series #06-20
 Richard A. Lambert , Christian Leuz and Robert E. Verrecchia
University of Pennsylvania - Accounting Department , University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department
Date Posted: October 12, 2005
Working Paper Series
5625 downloads

Incl. Electronic Paper Accounting Discretion, Corporate Governance and Firm Performance
14th Annual Conference on Financial Economics and Accounting (FEA); EFA 2003 Annual Conference Paper No. 127
 Robert M. Bowen , Shivaram Rajgopal and Mohan Venkatachalam
University of San Diego - School of Business , Emory University - Goizueta Business School and Duke University - Fuqua School of Business
Date Posted: January 20, 2004
Working Paper Series
5620 downloads

Incl. Electronic Paper Residual Income Valuation: The Problems
 James A. Ohlson
New York University (NYU) - Leonard N. Stern School of Business
Date Posted: May 24, 2000
Working Paper Series
5469 downloads

Incl. Electronic Paper A Risk Perception Primer: A Narrative Research Review of the Risk Perception Literature in Behavioral Accounting and Behavioral Finance
 Victor Ricciardi
Goucher College - Department of Business Management
Date Posted: July 20, 2004
Working Paper Series
5445 downloads

Incl. Electronic Paper Conservatism in Accounting - Part I: Explanations and Implications
Simon School of Business Working Paper No. FR 03-16
 Ross L. Watts
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: June 06, 2003
Working Paper Series
5364 downloads

Incl. Electronic Paper Contracting Theory and Accounting
JAE Rochester Conference April 2000
 Richard A. Lambert
University of Pennsylvania - Accounting Department
Date Posted: January 17, 2001
Working Paper Series
5250 downloads

Incl. Electronic Paper Accounting Quality, Auditing and Corporate Governance
 Gene Imhoff
affiliation not provided to SSRN
Date Posted: March 02, 2003
Working Paper Series
5207 downloads

Incl. Electronic Paper Pay Without Performance: The Unfulfilled Promise of Executive Compensation
Harvard University Press, 2004, UC Berkeley Public Law Research Paper No. 537783
 Lucian A. Bebchuk and Jesse M. Fried
Harvard Law School and Harvard Law School
Date Posted: April 30, 2004
Last Revised: May 05, 2009
Accepted Paper Series
5201 downloads

Incl. Electronic Paper Globalization and Similarities in Corporate Governance: A Cross-Country Analysis
Harvard NOM Working Paper No. 02-31; Strategy Unit Working Paper No. 02-041; Harvard Business School Working Paper No. 02-041
 Krishna Palepu , Tarun Khanna and Joseph Kogan
Harvard University - Harvard Business School , Harvard University - Strategy Unit and Lehman Brothers, New York
Date Posted: October 14, 2002
Working Paper Series
5188 downloads

Incl. Electronic Paper Return on Capital (ROC), Return on Invested Capital (ROIC) and Return on Equity (ROE): Measurement and Implications
 Aswath Damodaran
New York University - Stern School of Business
Date Posted: March 26, 2008
Last Revised: May 29, 2008
Working Paper Series
5182 downloads

Incl. Electronic Paper Accrual Reliability, Earnings Persistence and Stock Prices
Journal of Accounting & Economics, Vol. 39, No. 3, September 2005
 Richard G. Sloan and A. Irem Tuna
University of California at Berkeley - Haas School of Business and London Business School
Date Posted: March 28, 2004
Accepted Paper Series
5121 downloads

Incl. Electronic Paper Detecting Deceptive Discussions in Conference Calls
Journal of Accounting Research, Vol. 50, Issue 2, pp. 495-540, 2012 , Rock Center for Corporate Governance at Stanford University Working Paper No. 83
 David F. Larcker and Anastasia A. Zakolyukina
Stanford University - Graduate School of Business and University of Chicago - Booth School of Business
Date Posted: March 17, 2010
Last Revised: April 10, 2013
Accepted Paper Series
5069 downloads

Incl. Electronic Paper The Relationship Between the Market Value of a Company and Internal Performance Measurements
 John H. Hall and L.M. Brummer
University of Pretoria and University of Pretoria
Date Posted: January 07, 1999
Working Paper Series
5052 downloads

Incl. Electronic Paper Internal Audit Quality and Earnings Management
The Accounting Review, Vol. 84, No. 4, pp. 1255-1280, 2009
 Douglas F. Prawitt , Jason L. Smith and David A. Wood
Brigham Young University , University of Nevada, Las Vegas and Brigham Young University - School of Accountancy
Date Posted: July 17, 2006
Last Revised: May 11, 2010
Accepted Paper Series
4954 downloads

Incl. Electronic Paper The Economic Consequences of Increased Disclosure
 Christian Leuz and Robert E. Verrecchia
University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department
Date Posted: August 20, 1999
Working Paper Series
4951 downloads

Incl. Electronic Paper Construction of Free Cash Flows: A Pedagogical Note. Part I
 Ignacio Velez-Pareja
Master Consultores
Date Posted: December 02, 1999
Case and Teaching Paper Series
4925 downloads

Incl. Electronic Paper Predicting Earnings Management: The Case of Earnings Restatements
 A. Irem Tuna
London Business School
Date Posted: January 30, 2003
Working Paper Series
4918 downloads

Incl. Electronic Paper Executive Equity Compensation and Incentives: A Survey
 Wayne R. Guay , John E. Core and David F. Larcker
University of Pennsylvania - Accounting Department , Massachusetts Institute of Technology (MIT) - Sloan School of Management and Stanford University - Graduate School of Business
Date Posted: July 22, 2001
Working Paper Series
4905 downloads

Incl. Electronic Paper Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods
AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
 Daniel A. Cohen , Aiyesha Dey and Thomas Z. Lys
University of Texas at Dallas - Naveen Jindal School of Management , University of Minnesota - Carlson School of Management and Northwestern University - Kellogg School of Management
Date Posted: September 28, 2005
Working Paper Series
4817 downloads

Incl. Electronic Paper Financial Reporting Transparency and Earnings Management
 James E. Hunton , Robert Libby and Cheri R. Mazza
Bentley University - Department of Accountancy , Cornell University - Samuel Curtis Johnson Graduate School of Management and Fordham University - Accounting Area
Date Posted: February 27, 2004
Working Paper Series
4775 downloads

Incl. Electronic Paper On Comparing Cash Flow and Accrual Accounting Models for Use in Equity Valuation
 Stephen H. Penman
Columbia University - Department of Accounting
Date Posted: September 10, 2001
Working Paper Series
4767 downloads

Incl. Electronic Paper The Relevance of the Value Relevance Literature For Financial Accounting Standard Setting: Another View
JAE Rochester Conference April 2000
 Mary E. Barth , William H. Beaver and Wayne R. Landsman
Stanford University - Graduate School of Business , Stanford University and University of North Carolina (UNC) at Chapel Hill - Accounting Area
Date Posted: November 10, 2000
Working Paper Series
4765 downloads

Incl. Electronic Paper Audit Committee Characteristics and the Perceived Quality of Financial Reporting: An Empirical Analysis
 Andrew J. Felo , Srinivasan Krishnamurthy and Steven A. Solieri
Penn State Great Valley , NC State University and University of Scranton - Kania School of Management
Date Posted: June 24, 2003
Working Paper Series
4742 downloads

Incl. Electronic Paper Earnings Momentum and Earnings Management
 James N. Myers , Linda A. Myers and Douglas J. Skinner
University of Arkansas , University of Arkansas and The University of Chicago - Booth School of Business
Date Posted: May 01, 1999
Working Paper Series
4673 downloads


 

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