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JEL Code: M4
5,294,383 Total downloads
Showing Papers 4,121 - 4,170 of 13,026
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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, 2012915 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, 20111226 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
Voluntary Disclosures of Emissions by US Firms
Elizabeth Stanny
Date Posted: August 14, 2009Last Revised: December 28, 2010483 downloads
Changes Over Time in the Revenue-Expense Relation: Accounting or Economics? Accounting Review, Vol. 86, pp. 945-974, May 2011, McCombs Research Paper Series No. ACC-08-09
Dain C. Donelson
,
Ross Jennings and
John M. McInnis
Date Posted: August 13, 2009Last Revised: April 12, 2011494 downloads
International Oil and Gas Accounting - Accounting for Activities from the Extraction Process of Mineral Resources Under Us Gaap vis-à-vis IFRS: Theory and Implementation Practice
Rogier van Mazijk
affiliation not provided to SSRN
Date Posted: August 13, 2009Last Revised: January 23, 2010388 downloads
Simultaneous Presence of Different Domestic GAAPs and Investors’ Limited Attention Bias in U.S. Equity Market: Implication of Convergence
Sabrina Chi
Date Posted: August 13, 200963 downloads
The Pervasive Nature of IT Controls: An Examination of Material Weaknesses in IT Controls and Audit Fees International Journal of Accounting and Information Management, Vol. 17, No. 1, pp. 106-119
Joseph Canada
,
Randy Kuhn
and
Steve G. Sutton
Date Posted: August 13, 2009
Bounded ‘Emotionalities’ and Accounting in the Narratives of Organisational Change: The Case of a Heritage Railway
Kelum N. Jayasinghe
,
Teerooven Soobaroyen
and
Dennis A. Thomas
Date Posted: August 12, 200974 downloads
Corporate Social and Environmental Reporting: Another Dimension for Accounting Information
Camelia Iuliana Lungu
,
Chirata Caraiani
,
Cornelia Dascalu
,
Raluca Guse
and
Daniela Sahlian
Date Posted: August 12, 20091422 downloads
Financial Information Globalization and Foreign Investment Decisions Journal of Intrernational Accounting Research, Forthcoming
Dan Amiram
Date Posted: August 12, 2009Last Revised: August 13, 2012842 downloads
The Decline in Accounting Professionalism - Causes and Effects
Bernard Enya Edu and
Atim E. Esang
Date Posted: August 12, 2009355 downloads
Wareham SC Systems, Inc. HBS Case No. 110-015, Harvard Business School Accounting & Management Unit Research Paper Series
David F. Hawkins
affiliation not provided to SSRN
Date Posted: August 12, 2009
Expected Earnings and the Post-Earnings-Announcement Drift
Yaniv Konchitchki
,
Xiaoxia Lou
,
Gil Sadka
and
Ronnie Sadka
Date Posted: August 11, 2009Last Revised: February 05, 20132441 downloads
Nickels Not Pennies: Granularity in Analysts’ EPS Forecasts and Forecast Revisions Journal of Accounting, Auditing and Finance, Forthcoming
Ling Zhou
Date Posted: August 11, 2009
The Role of Management Forecast Precision in Predicting Management Forecast Error
Vivian W. Fang
Date Posted: August 11, 2009272 downloads
An Investigation into the Diffusion of Cost and Management Accounting Innovations in Australia AAA 2010 Management Accounting Section (MAS) Meeting Paper
Davood Askarany
Date Posted: August 10, 2009610 downloads
The Cost of Customer and Supplier Financial Strength Perspectives: Evidence from the Apparel Industry AAA 2010 Management Accounting Section (MAS) Meeting Paper
Ella Mae Matsumura and
Jason D. Schloetzer
Date Posted: August 10, 2009Last Revised: February 22, 2012258 downloads
The Firing of CEOS and Severance Pay AAA 2010 Management Accounting Section (MAS) Meeting Paper
Kareen Brown
,
Parunchana Pacharn
and
Evelyn Patterson
Date Posted: August 10, 200984 downloads
The Influence of Culture on Negotiated Transfer Prices in Global Outsourcing Arrangements
Mohamed E. Hussein
and
Michael Kraten
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: August 10, 200952 downloads
Environmental Richness and Task Considerations in Balanced Scorecard Performance Evaluation Judgments AAA 2010 Management Accounting Section (MAS) Meeting Paper
Eric N. Johnson ,
Philip Reckers
and
Geoffrey D. Bartlett
Date Posted: August 08, 2009
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