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JEL Code: M4
5,293,601 Total downloads
Showing Papers 4,101 - 4,150 of 13,024
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Another Look at Equity and Enterprise Valuation Based on Multiples
Mingcherng Deng
,
Peter D. Easton and
Julian Yeo
Date Posted: August 27, 2009Last Revised: April 05, 2012450 downloads
CFOs and CEOs: Who Have the Most Influence on Earnings Management? Journal of Financial Economics (JFE), Vol. 96, No. 3, pp. 513-526, 2010
John (Xuefeng) Jiang ,
Kathy R. Petroni and
Isabel Yanyan Wang
Date Posted: August 27, 2009Last Revised: October 21, 2010825 downloads
Managers: Their Effects on Accruals and Firm Policies Journal of Business Finance & Accounting, Forthcoming
Douglas V. DeJong and
Zhejia Ling
Date Posted: August 26, 2009Last Revised: February 20, 2013279 downloads
Advances in Teaching the Time Value of Money Journal of College Teaching and Learning, Vol. 1, No. 8, pp. 7-12, August 2004
Terrance Jalbert ,
Mercedes Jalbert
and
Canri Chan
affiliation not provided to SSRN
Date Posted: August 26, 2009Last Revised: June 17, 2011112 downloads
Are Foreign Earnings Disclosures Value-Relevant? Disaggregation Solves the Puzzle 22nd Australasian Finance and Banking Conference 2009
Robert Joliet
and
Aline Muller
Date Posted: August 26, 200969 downloads
Audit Committee Compensation, Fairness, and the Resolution of Accounting Disagreements Auditing: A Journal of Practice & Theory, Forthcoming
James Lloyd Bierstaker ,
Jeffrey R. Cohen ,
Todd DeZoort and
Dana R. Hermanson
Date Posted: August 26, 2009Last Revised: January 16, 2012448 downloads
Benchmarking the Accounting and Finance Functions of Hong Kong Firms Journal of Business and Economics Research, Vol. 1, No. 9, pp. 19-34, 2003
Steven P. Landry
,
Terrance Jalbert and
Canri Chan
affiliation not provided to SSRN
Date Posted: August 26, 2009Last Revised: May 10, 201177 downloads
Multi-Auditor Judgment and Decision-Making: Some Evidence on the Impact of Gender
Kris Hardies ,
Diane Breesch
and
Joël Branson
Date Posted: August 26, 2009Last Revised: December 13, 2012324 downloads
The Impact of Shareholder Activism on Financial Reporting and Compensation: The Case of Employee Stock Options Expensing Accounting Review, March 2009
Fabrizio Ferri
and
Tatiana Sandino
Date Posted: August 26, 2009377 downloads
The Role of Client Advocacy in the Development of Tax Professionals’ Advice Journal of American Taxation Association, Forthcoming
Donna Bobek
,
Amy Hageman
and
Richard C. Hatfield
Date Posted: August 26, 2009
A Perspective on the Canadian Accounting Standards Board Exposure Draft on GAAP for Private Enterprises Accounting Horizons, Forthcoming
Karim Jamal ,
Robert J. Bloomfield ,
Theodore E. Christensen ,
Robert H. Colson
,
Stephen R. Moehrle ,
Stephen H. Penman ,
Gary Previts ,
James A. Ohlson ,
Thomas L. Stober ,
Shyam Sunder
and
Ross L. Watts
Date Posted: August 25, 2009
Analysts’ Incentive- and Cognitive-Based Processing Biases: Evidence from Recommendation Revisions 22nd Australasian Finance and Banking Conference 2009
Ruei-Shian Wu
and
Hsiou-wei Lin
Date Posted: August 25, 2009Last Revised: November 24, 2009101 downloads
Methodological Considerations for Research on Auditor Gender
Kris Hardies ,
Diane Breesch
and
Joël Branson
Date Posted: August 25, 2009Last Revised: August 01, 2011397 downloads
The Building of a Professional: Creating Greater Career Identity Within a Degree The International Journal of Learning, Vol. 16, No. 10, pp. 253-266, 2009
Brett Freudenberg
,
Mark Brimble
and
Craig Cameron
Date Posted: August 25, 2009Last Revised: September 28, 201062 downloads
The Smoothing of Reported Corporate Earnings Through Target Setting: Acceptable Practice or Shareholder Deception 22nd Australasian Finance and Banking Conference 2009
John Hillier
and
Michael S. McCrae
Date Posted: August 25, 200995 downloads
Understanding Investor Perceptions of Financial Statement Fraud and Their Use of Red Flags: Evidence from the Field
Joseph F. Brazel
,
Keith L. Jones ,
Jane M. Thayer and
Rick C. Warne
Date Posted: August 24, 2009Last Revised: November 07, 2012717 downloads
Earnings Quality Attributes and Performance of Malaysian Public Listed Firms
Radziah Mahmud
,
M. K. Ibrahim and
Wee Ching Pok
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: August 24, 2009363 downloads
The Five Stages of Analyst Careers: Coverage Choices and Changing Influence
Yinghua Li ,
Raghavendra Rau
and
Jin Xu
Date Posted: August 24, 2009Last Revised: November 13, 2009250 downloads
E-Government, Accountability, and Performance: A Comparative Analysis between European Governments
Rebecca Levy Orelli
,
Emanuele Padovani and
Eric A. Scorsone
Date Posted: August 23, 2009117 downloads
Goodwill Impairment After Business Combination Among Jordanian Shareholding Companies Journal of Accounting and Taxation, Vol. 11, No. 2, pp. 23-33, July 2009
Dr. Husam Al-Khadash
Date Posted: August 23, 2009174 downloads
Natural (Native) Born Citizen Defined
Dan Goodman
affiliation not provided to SSRN
Date Posted: August 23, 2009Last Revised: October 30, 200944 downloads
How do Individual Investors React to Global IFRS Adoption? AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Ulf Brüggemann ,
Holger Daske
,
Carsten Homburg and
Peter F. Pope
Date Posted: August 22, 2009Last Revised: August 02, 20121186 downloads
Net Present Value-Consistent Investment Criteria Based on Accruals
Thomas Pfeiffer
Date Posted: August 22, 2009107 downloads
Systemic Risk, Coordination Failures, and Preparedness Externalities: Applications to Tax and Accounting Policy
Siew Hong Teoh and
David A. Hirshleifer
Date Posted: August 22, 2009Last Revised: September 02, 2009154 downloads
The Impact of Studying Computer in Accountancy Course on Students Perceived Skills Journal of Accounting and Taxation, Vol. 11, No. 1, pp. 1-7, April 2009
Dr. Husam Al-Khadash
Date Posted: August 22, 2009123 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
Date Posted: August 21, 2009Last Revised: September 19, 2012
Industry Attributes and Their Influence on Managerial Pay and the Use of Performance Measures AAA 2010 Management Accounting Section (MAS) Meeting Paper
Christo Karuna
Date Posted: August 21, 2009Last Revised: August 18, 2010147 downloads
Managerial Reputation and the Use of Earnings in Performance Evaluation AAA 2010 Management Accounting Section (MAS) Meeting Paper
Christo Karuna
Date Posted: August 21, 2009164 downloads
Political Connections, SEC Enforcement and Accounting Quality Rock Center for Corporate Governance at Stanford University Working Paper No. 61
Maria M. Correia
Date Posted: August 21, 2009Last Revised: October 03, 2012914 downloads
Conditional Accounting Conservatism and Future Negative Surprises: An Empirical Investigation Journal of Accounting and Public Policy, Vol. 29, No. 4, July-August 2010
Bong Hwan Kim
and
Mikhail Pevzner
Date Posted: August 20, 2009Last Revised: September 09, 2010
Legitimacy to Develop Fair Value Measurement Standards: The Case of the IVSC Discussion Paper – Determination of Fair Value of Intangible Assets for IFRS Reporting Purposes Review of Business Research, Vol. 9, No. 3, 2009
Adela Deaconu ,
Nistor Cristina Silvia
and
Filip Crina
Date Posted: August 19, 2009270 downloads
Basic Principles of Hedge Accounting Economy Transdisiplinarity Cognition, 2009
Cristina Aurora Bunea-Bontas
Date Posted: August 18, 2009623 downloads
Determinants of the Importance of Signals on Ability in the Presence of Adverse Selection AAA 2010 Management Accounting Section (MAS) Meeting Paper
Rajiv D. Banker ,
Shaopeng Li
and
Jose M. Plehn-Dujowich
Date Posted: August 18, 200969 downloads
Performance Management Under Dynamic Incentive Scheme AAA 2010 Management Accounting Section (MAS) Meeting Paper
Tae Sik Ahn
Date Posted: August 18, 2009Last Revised: June 21, 2010150 downloads
Pre and Post Tax Discount Rates and Cash Flows - A Technical Note Journal of Applied Research in Accounting and Finance, Vol. 4, No. 1, pp. 41-45, 2009
Wayne Lonergan
Date Posted: August 18, 2009901 downloads
The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports Journal of Accounting Research, forthcoming.
Anna M. Costello and
Regina Wittenberg Moerman
Date Posted: August 18, 2009Last Revised: September 07, 20101579 downloads
Acquisition Profitability and Timely Loss Recognition
Jere R. Francis and
Xiumin Martin
Date Posted: August 17, 2009Last Revised: August 24, 2009317 downloads
Discussing Feedback System Thinking in Relation to a Balanced Scorecard, Inspired by an Actual Case AAA 2010 Management Accounting Section (MAS) Meeting Paper
Erland Hejn Nielsen
and
Steen Nielsen
Date Posted: August 17, 2009283 downloads
Ex Ante Severance Agreements and Timely Disclosure of Bad News AAA 2010 Management Accounting Section (MAS) Meeting Paper
Qianhua Ling
Date Posted: August 17, 2009Last Revised: December 13, 200974 downloads
Large-Sample Evidence on Firms’ Year-Over-Year MD&A Modifications Journal of Accounting Research, Vol. 49, No. 2, 2011
Stephen V. Brown and
Jenny Wu Tucker
Date Posted: August 17, 2009Last Revised: March 11, 2013152 downloads
R&D Capitalization and Reputation-Driven Real Earnings Management Accounting Review, 2010
Nicholas Seybert
Date Posted: August 17, 2009Last Revised: May 05, 2011426 downloads
Recessions and Product Costing
William Novshek and
Lynda Thoman
Date Posted: August 17, 200949 downloads
The Steps of Implementing Target Costing
Mahmud Hematfar
,
Alireza Sanati-arasteh
and
Saeid Nooryan II
affiliation not provided to SSRN
,
affiliation not provided to SSRN
and
Islamic Azad University (IAU) - Hamedan Branch
Date Posted: August 17, 2009Last Revised: October 13, 20111225 downloads
Cross-Sectional Variation in Inventory-Based Earnings Management
Kirsten A. Cook
,
George Ryan Huston and
Michael Kinney
Date Posted: August 15, 2009Last Revised: June 30, 2012316 downloads
Investor Sentiment and Analysts' Earnings Forecast Errors Management Science (Special Issue on Behaviorial Economics and Finance), Vol. 58 (2) pp. 293-307, February 2012
Paul Hribar and
John M. McInnis
Date Posted: August 15, 2009Last Revised: June 01, 2012711 downloads
Political Cost Incentives for Managing the Property-Liability Insurer Loss Reserve Journal of Accounting Research, Forthcoming
Martin F. Grace and
J. Tyler Leverty
Date Posted: August 15, 2009Last Revised: September 21, 2009178 downloads
The Concept of Segmental Financial Reporting
Atim E. Esang
,
Agba D. O. Otonkue
and
Bernard Enya Edu
Date Posted: August 15, 2009Last Revised: September 29, 2009236 downloads
The Cost of Financing in a Regulated Industry: Managerial Incentives and the Impact of Cash Flow Subsidies
Carolyn M. Callahan and
E. Ann Gabriel
Date Posted: August 15, 200952 downloads
The Interrelationships Between Information Technology Expenditures, CEO Compensation and Firm Value
Adi Masli
,
Vernon J. Richardson
,
Juan Manuel Sanchez
and
Rod Smith
Date Posted: August 15, 2009109 downloads
The Relevance of Financial versus Non-Financial Information for the Valuation of Venture Capital-Backed Firms European Accounting Review Forthcoming
Soenke Sievers ,
Christopher Frederik Mokwa
and
Georg Keienburg
Date Posted: August 15, 2009Last Revised: October 02, 2012395 downloads
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