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Supply Chain Partners: Virginia Mason and Owens & Minor (B) HBS Case No. 109-077, Harvard Business School Accounting & Management Unit Paper No. 1408126
V. G. Narayanan and
Lisa Brem
Date Posted: May 21, 2009
Determinants of Auditors’ Perceptions of the Work Needed in the Audit of Internet-Based Financial Reports in Egypt Journal of Applied Accounting Research, Vol. 10, No. 2, 2009
Tariq Hassaneen Ismail
Date Posted: May 20, 2009
Goodwill Accounting and Performance Measurement Managerial Finance, Special Issue Asset Impairment, Vol. 36, No. 9, p. 768-784, 2010
Wolfgang Schultze
and
Andreas Weiler
Date Posted: May 18, 2009Last Revised: December 07, 20111373 downloads
The Impact of Financial Reporting on Equity versus Debt Markets: Macroeconomic Evidence from Mandatory IFRS Adoption
Messod Daniel Beneish ,
Brian P. Miller
and
Teri Lombardi Yohn
Date Posted: May 18, 2009Last Revised: March 06, 20121077 downloads
Does Smoothing in Pension Accounting Encourage Equity Investment in Corporate Pension Plans? Evidence from the U.K.
Shamin D. Mashruwala
Date Posted: May 17, 2009148 downloads
The Effects of KonTraG on Earnings Quality in Germany
Hannes Duecker
affiliation not provided to SSRN
Date Posted: May 17, 2009193 downloads
A Corporate Finance Cash Flow Model with Float Serie Documentos de Trabajo, Documento No. 142
Rodolfo Apreda
Date Posted: May 16, 2009157 downloads
Initial Retention of External Accountants in Startup Ventures European Accounting Review, Vol. 18, No. 2, pp. 313-340, 2009
Gavin Cassar
and
Christopher D. Ittner
Date Posted: May 14, 2009Last Revised: May 05, 2013
An Overview of the Diffusion of Advanced Techniques
Davood Askarany
Date Posted: May 14, 2009
Financial Statement and Projection Preparation in Start-Up Ventures Accounting Review, Vol. 84, No. 1, 2009
Gavin Cassar
Date Posted: May 14, 2009
Longitudinal Analysis of Relationships between Planning and Performance in Small Firms Small Business Economics, Vol. 25, No. 3, 2005
Brian Gibson and
Gavin Cassar
Date Posted: May 14, 2009
Self-Serving Behaviour and the Voluntary Disclosure of Capital Market Performance Accounting Research Journal, Vol. 14, No. 2, pp. 126-137, 2001
Gavin Cassar
Date Posted: May 14, 2009
What Drives the Comparability Effect of Mandatory IFRS Adoption?
Stefano Cascino and
Joachim Gassen
Date Posted: May 14, 2009Last Revised: September 26, 20121385 downloads
Stealth Disclosure of Accounting Restatements Accounting Review, Vol. 84, No. 5, pp. 1495-1520, September 2009
Rebecca Files
,
Edward P. Swanson and
Senyo Y. Tse
Date Posted: May 13, 2009Last Revised: September 09, 2011644 downloads
The Economic Determinants of Conditional Conservatism Journal of Business Finance & Accounting, Vol. 36, Nos. 3-4, pp. 336-372, April/May 2009
Juan Manuel García Lara ,
Beatriz Garcia Osma and
Fernando Penalva
Date Posted: May 12, 20092 downloads
US Managers' Use of ‘Pro Forma’ Adjustments to Meet Strategic Earnings Targets Journal of Business Finance & Accounting, Vol. 36, Nos. 3-4, pp. 297-326, April/May 2009
Dirk E. Black
and
Theodore E. Christensen
Date Posted: May 12, 20092 downloads
Credit Data Collection and Analysis in Small Scale Enterprises/Agricultural Lending Operation in Developing Countries: The Nigerian Experience
Orok Ekpo Orok-Duke
and
Bernard Enya Edu
Date Posted: May 10, 2009Last Revised: May 14, 2009214 downloads
Performance Measurement Design Within its Organisational Context - Evidence from China Management Accounting Research, Forthcoming
Pingli Li
and
Guliang Tang
Date Posted: May 10, 2009
The Relation Among Targets' R&D Activities, Acquirers' Returns, and In-Process R&D in the U.S. Journal of Business, Finance, & Accounting, Vol. 36, pp. 1180-1200, 2009
Kathy Hsiao Yu Hsu
,
Young Sang Kim and
Kyojik "Roy" Song
Date Posted: May 09, 2009Last Revised: November 13, 200985 downloads
Accounting and Management Discourse in Protoindustrial Settings: The Venice Arsenal in the Turn of the XVI Century Accounting and Business Research, 2004
Luca Zan
Date Posted: May 08, 2009
Application of the Fair Value Option Under IAS 39: Effects on the Volatility of Bank Earnings Journal of International Accounting Research, Forthcoming
Peter Fiechter
Date Posted: May 08, 2009Last Revised: January 11, 20111416 downloads
Risk Management in European and American Corporate Law ECGI - Law Working Paper No. 122/2009, TILEC Discussion Paper No. 2009-023
Christoph Van der Elst
and
Marijn van Daelen
Date Posted: May 08, 2009Last Revised: June 29, 20091023 downloads
Views Toward Tax Evasion: A Comparative Study of Moldova and Romania Florida International University Chapman Graduate School of Business Working Paper, The IUP Journal of Public Finance, Vol. VII, Nos. 3 & 4, pp. 7-24, August & November 2009
Robert W. McGee
Date Posted: May 08, 2009104 downloads
Writing Accounting and Management History: Insights from Unorthodox Music Historiography Accounting Historians Journal, 2004
Luca Zan
Date Posted: May 08, 2009
The IFRS and Accounting Quality in the Transitional Economy: The Case of Russia
Alexandra Bagaeva
Date Posted: May 07, 2009
The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data Review of Accounting Studies, Forthcoming
Daniel A. Cohen ,
Raj Mashruwala
and
Tzachi Zach
Date Posted: May 07, 2009
The Effects of Accounting Report Quality on the Bias in and Likelihood of Management Disclosures
Young K. Kwon
,
Paul Newman and
Yoonseok Zang
Date Posted: May 06, 2009289 downloads
Accounting Conservatism and the Efficiency of Debt Contracts
Frank Gigler ,
Chandra Kanodia ,
Haresh Sapra
and
Raghu Venugopalan
Date Posted: May 06, 200935 downloads
An Economic Capital Model Integrating Credit and Interest Rate Risk in the Banking Book ECB Working Paper No. 1041
Piergiorgio Alessandri
and
Mathias Drehmann
Date Posted: May 06, 2009277 downloads
Influence Diagrams for Capacity Planning and Pricing under Uncertainty
Barry Cobb
affiliation not provided to SSRN
Date Posted: May 06, 2009
Optimistic Reporting and Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers? Contemporary Accounting Research, Forthcoming
Theodore E. Christensen ,
Michael S. Drake
and
Jacob R. Thornock
Date Posted: May 06, 2009Last Revised: September 24, 2012284 downloads
The Market for Corporate Control and CEO Compensation: Complements or Substitutes? Contemporary Accounting Research, Forthcoming
Shijun Cheng and
Raffi Indjejikian
Date Posted: May 06, 2009
Accounting for Art Scandinavian Journal of Management, Forthcoming
Luca Zan
Date Posted: May 05, 2009
Financial Interlocks and Earnings Management: Evidence from Italy
Garen Markarian
and
Antonio Parbonetti
Date Posted: May 04, 2009Last Revised: May 13, 2009239 downloads
Regulatory Reform in the Wake of the Financial Crisis of 2007-2008
Andrew W. Lo
Date Posted: May 04, 20092351 downloads
Economic-Financial Profile of Companies Which Do and Don’t Do Assets Reevaluation Brazilian Business Review, Vol. 5, No.3, pp. 242-257, September–December 2008 ,
Oldair Roberto Giasson Sr.
and
Eliandro Schvirck
Date Posted: May 02, 200949 downloads
Corporate Influence on FASB Decision Making: The Case of GPLA Journal of Business Finance and Accounting, Vol. 19, No. 5, September 1992
Lawrence D. Brown and
Ehsan H. Feroz
Date Posted: May 01, 2009Last Revised: June 15, 200968 downloads
The Practicability of Activity – Based Costing System in Hospitality Industry
Ismaila Abdullahi Olotu
and
Abdul Adamu
Date Posted: May 01, 2009987 downloads
Accounting Standards, Financial Reporting Outcomes and Enforcement
Robert W. Holthausen
Date Posted: April 29, 2009116 downloads
Can Audit Reforms Affect the Information Role of Audits? Evidence from the German Market Contemporary Accounting Research, Vol. 26, No. 3, 2009
Joachim Gassen
and
Hollis Ashbaugh Skaife
Date Posted: April 29, 2009
Market and Political/Regulatory Perspectives on the Recent Accounting Scandals
Ray Ball
Date Posted: April 29, 200927 downloads
Cost Goals and Information Timing: How They Interact to Affect Cost Reduction in a Product Design Environment
Janet Samuels
,
Dan Swenson and
Mohan Gopalakrishnan
Date Posted: April 28, 2009
Enforcement of Accounting Standards in Europe: Capital Market Based Evidence for the Two-Tier Mechanism in Germany European Accounting Review, Forthcoming
Joerg-Markus Hitz
,
Jürgen Ernstberger
and
Michael Stich
Date Posted: April 28, 2009Last Revised: February 10, 20121332 downloads
Optimal Impairment Rules Journal of Accounting & Economics (JAE), Forthcoming
Robert F. Göx and
Alfred Wagenhofer
Date Posted: April 28, 2009
Risk Accounting - A Next Generation Risk Management System for Financial Institutions
Allan D. Grody
,
Peter J. Hughes
and
Steve Toms
Date Posted: April 28, 2009Last Revised: April 17, 20101296 downloads
Tax Incentives for Inefficient Executive Pay and Reward for Luck Review of Accounting Studies, Vol. 13, No. 4, 2008
Robert F. Göx
Date Posted: April 28, 2009
Value Relevance of IAS 27 (2003) Revision on Presentation of Non-Controlling Interest: Evidence from Hong Kong Journal of International Financial Management & Accounting, Vol. 20, No. 2, pp. 166-198, Summer 2009
Stella So
and
Malcolm Smith
Date Posted: April 27, 20092 downloads
Accounting Standards in the Australian and New Zealand Public Administrations:
Experiences and Perspectives Presented at International Congress on Accounting Standards for Public Administration, 12-13 December 2003, Ferrara, Italy
Ron Day ,
Christine Merle Ryan
and
James Guthrie
Date Posted: April 27, 2009200 downloads
An Empirical Investigation of the True and Fair Override in the United Kingdom Journal of Business Finance & Accounting, Vol. 36, Nos. 1-2, pp. 1-30, January/March 2009
Gilad Livne and
Maureen F. McNichols
Date Posted: April 27, 20095 downloads
Depreciation Rules and the Relation Between Marginal and Historical Cost
Madhav V. Rajan and
Stefan J. Reichelstein
Date Posted: April 27, 200925 downloads
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