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228,711
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JEL Code: M4
5,335,268 Total downloads
Showing Papers 4,501 - 4,550 of 13,132
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Processing Fluency and Investors’ Reactions to Disclosure Readability
Journal of Accounting Research, Forthcoming
Kristina M. Rennekamp
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: July 10, 2011
Last Revised: February 02, 2012
Accepted Paper Series
335 downloads
Process View and Cost Management of a New Surgery Technique in Hospital
Business Process Management Journal Vol. 15, No. 6, pp. 895-919, 2009
Lino Cinquini
,
Paola Miolo Vitali
,
Arianna Pitzalis
and
Cristina Campanale
Scuola Superiore Sant'Anna- Institute of Management
,
University of Pisa
,
University of Pisa
and
Scuola Superiore Sant'Anna di Pisa
Date Posted: September 09, 2007
Last Revised: November 25, 2009
Accepted Paper Series
Problems of Maintaining Adequate Accounting Records for a Non-Profit Organization in Sub-Saharan Africa
Review of Business & Finance Studies, v. 3 (2) pp. 1-8, 2012
John R. Ledgerwood
and
Stephen N. Morgan
Embry-Riddle Aeronautical University
and
Fulbright Scholar
Date Posted: January 30, 2013
Accepted Paper Series
22 downloads
Problems of Implementing International Accounting Standards in a Transition Economy: A Case Study of Russia
Robert W. McGee and
Galina Preobragenskaya
Fayetteville State University
and
Omsk State University - School of International Business
Date Posted: November 04, 2003
Case and Teaching Paper Series
2848 downloads
Problematising the Construction of Journal Quality: An Engagement with the Mainstream
Accounting Forum, Vol. 26, pp. 45-71, 2002
Alan D. Lowe and
Joanne Locke
University of Waikato
and
Concordia University, Quebec - Faculty of Arts and Science
Date Posted: April 24, 2002
Accepted Paper Series
26 downloads
Probabilistic Neural Networks for the Identification of Qualified Audit Opinions
Expert Systems with Applications, Vol. 32, pp. 114-124, 2007
Michael Doumpos ,
Chrysovalantis Gaganis
and
Fotios Pasiouras
Technical University of Crete (TUC) - Department of Production Engineering and Management
,
University of Crete - Faculty of Social Sciences - Department of Economics
and
University of Surrey - Surrey Business School
Date Posted: April 25, 2006
Accepted Paper Series
Pro Forma Earnings Disclosures: Do Analysts and Nonprofessional Investors React Differently?
James R. Frederickson and
Jeffrey S. Miller
Melbourne Business School
and
University of Notre Dame - Department of Accountancy
Date Posted: December 19, 2002
Working Paper Series
498 downloads
Pro Forma Disclosures, Audit Fees, and Auditor Resignations
Journal of Accounting and Public Policy, 31(3), 237-257
Long Chen ,
Gopal V. Krishnan and
Mikhail Pevzner
George Mason University - School of Management
,
American University
and
University of Baltimore - Merrick School of Business
Date Posted: October 13, 2010
Last Revised: May 16, 2012
Accepted Paper Series
Pro Forma Disclosure and Investor Sophistication: External Validation of Experimental Evidence Using Archival Data
Kristian D. Allee ,
Neil Bhattacharya ,
Ervin L. Black Sr. and
Theodore E. Christensen
Michigan State University
,
Singapore Management University - School of Accountancy
,
Brigham Young University - Marriott School of Management
and
Brigham Young University - Marriott School of Management
Date Posted: January 04, 2004
Working Paper Series
331 downloads
Pro Forma Disclosure and Investor Sophistication: External Validation of Experimental Evidence Using Archival Data
Accounting, Organizations and Society, Forthcoming
Kristian D. Allee ,
Neil Bhattacharya ,
Ervin L. Black Sr. and
Theodore E. Christensen
Michigan State University
,
Singapore Management University - School of Accountancy
,
Brigham Young University - Marriott School of Management
and
Brigham Young University - Marriott School of Management
Date Posted: September 29, 2006
Accepted Paper Series
Pro Forma Adjustments to GAAP Earnings: An Analysis of Specific Adjustments, Materiality and SEC Action
Research in Accounting Regulation, Vol. 18, 2005
Nancy B. Nichols
,
Sidney J. Gray and
Donna L. Street
James Madison University - College of Business
,
The University of Sydney Business School
and
University of Dayton - Accounting
Date Posted: November 03, 2005
Accepted Paper Series
Pro Forma Accounting Reconciliation Disclosures: The Effect of Financial Reporting Knowledge and Information Viewing Behavior on Judgments of Nonprofessional Investors
William N. Dilla ,
Diane Joyce Janvrin
and
Cynthia Jeffrey
Iowa State University - Department of Accounting and Finance
,
Iowa State University - Department of Accounting and Finance
and
Iowa State University
Date Posted: July 23, 2010
Last Revised: August 26, 2010
Working Paper Series
113 downloads
Privatized Returns and Socialized Risks: CEO Incentives, Securitization Accounting and the Financial Crisis
CITYPERC Working Paper Series No. 2013-08
Michele Fabrizi
and
Antonio Parbonetti
University of Padua
and
University of Padua
Date Posted: February 20, 2013
Working Paper Series
43 downloads
Privatization of State-Owned Assets Through the Lens of Accounting: Comparing Greek Governmental Accounting Standards and IPSAS
Sandra Cohen
,
Sotiris Karatzimas
and
Georgios (George) Venieris
Athens University of Economics and Business - Department of Business Administration
,
Athens University of Economics and Business - Department of Business Administration
and
Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: October 13, 2012
Working Paper Series
142 downloads
Privatisation and Corporate Governance in Emerging Economies: What Went Wrong with Aguas Argentinas S.A.?
AAA 2009 Management Accounting Section (MAS) Meeting Paper
Marcela Porporato
and
Peter Robbins
York University - Atkinson School of Administrative Studies
and
The Open University
Date Posted: August 02, 2008
Working Paper Series
130 downloads
Private Standards, Public Governance: A New Look at the Financial Accounting Standards Board
Boston College Law Review, Vol 48, Pg. 5, 2007, Georgetown Law and Economics Research Paper No. 902905
William W. Bratton
Institute for Law and Economics, University of Pennsylvania Law School
Date Posted: May 17, 2006
Last Revised: May 13, 2011
Accepted Paper Series
576 downloads
Private Standards in Public Law: Copyright, Lawmaking and the Case of Accounting
Michigan Law Review, Vol. 104, pp. 2-54, November 2005, Boston College Law School Research Paper No. 60
Lawrence A. Cunningham
George Washington University Law School
Date Posted: March 07, 2005
Accepted Paper Series
655 downloads
Private Sector Accounting Education in Russia
Galina Preobragenskaya and
Robert W. McGee
Omsk State University - School of International Business
and
Fayetteville State University
Date Posted: December 28, 2003
Working Paper Series
365 downloads
Private Pre-Decision Information, Performance Measure Congruity and the Value of Delegation
Contemporary Accounting Research
Robert M. Bushman ,
Raffi Indjejikian and
Mark Penno
University of North Carolina at Chapel Hill - Kenan-Flagler Business School
,
University of Michigan at Ann Arbor - Accounting
and
University of Iowa - Henry B. Tippie College of Business
Date Posted: September 12, 2000
Accepted Paper Series
Private Partnership of Solid Waste Management in the Palestinian Municipalities
Nidal Rashid Sabri
,
Dima Walid Hanyia
and
Rania Yaser Jaber
Birzeit University
,
Birzeit University - College of Economics
and
Birzeit University - Faculty of Commerce and Economics
Date Posted: April 22, 2012
Working Paper Series
122 downloads
Private Information, Subjective Valuation and Target Price Accuracy
Stefano Bonini
and
Alexander Gabriel Kerl
Bocconi University - Department of Finance
and
University of Giessen - Department of Financial Services
Date Posted: October 30, 2012
Last Revised: March 20, 2013
Working Paper Series
50 downloads
Private Information, Earnings Manipulations, and Executive Stock Option Exercises
Eli Bartov and
Partha Mohanram
New York University
and
University of Toronto - Accounting
Date Posted: February 02, 2004
Working Paper Series
1079 downloads
Private Information Production, Public Dislcosure, and the Cost of Capital: Theory and Implications
Contemporary Accounting Research, Forthcoming
Guochang Zhang
Hong Kong University of Science & Technology - Department of Accounting
Date Posted: April 14, 2001
Accepted Paper Series
Private Information and Performance Measurement Bias with Multiple Agents
AAA 2013 Management Accounting Section (MAS) Meeting Paper
Naomi Rothenberg
University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: August 17, 2012
Last Revised: December 01, 2012
Working Paper Series
51 downloads
Private Information Acquisition and the Probability of Disclosure
Stephen P. Baginski ,
John M. Hassell and
John D. Neill
University of Georgia - J.M. Tull School of Accounting
,
Indiana University, Indianapolis - Kelley School of Business
and
Abilene Christian University - College of Business Administration
Date Posted: July 13, 1998
Working Paper Series
Private Equity Involvement and Earnings Quality
Journal of Business Finance and Accounting, Vol. 36, No. 5-6, pp. 587-615, 2009
Christof Beuselinck
,
Marc Deloof and
Sophie Manigart
Catholic University of Lille - Institut d'Économie Scientifique et de Gestion (IESEG)
,
University of Antwerp
and
Vlerick Leuven Gent Management School
Date Posted: January 26, 2004
Last Revised: January 10, 2011
Accepted Paper Series
Private Equity Investments and Disclosure Policy
European Accounting Review Vol. 17, No. 4, December 2008
Christof Beuselinck
,
Marc Deloof and
Sophie Manigart
Catholic University of Lille - Institut d'Économie Scientifique et de Gestion (IESEG)
,
University of Antwerp
and
Vlerick Leuven Gent Management School
Date Posted: November 11, 2004
Last Revised: January 10, 2011
Accepted Paper Series
Private Equity Firms’ Behaviours in Western Europe: Does Country Matter?
Frontiers in Finance and Economics, Vol. 6, No. 2, pp. 46-66, 2009
Rafik Abdesselam
,
Françoise Bastié
and
Sylvie Cieply
affiliation not provided to SSRN
,
Université de Caen
and
Université de Caen - IUP Banque Assurance
Date Posted: June 13, 2010
Accepted Paper Series
62 downloads
Private Earnings Guidance and its Implications for Disclosure Regulation
Accounting Review, Vol. 82, No. 5, pp. 1299-1332, October 2007
Isabel Yanyan Wang
Michigan State University
Date Posted: April 06, 2007
Last Revised: October 21, 2010
Accepted Paper Series
Private Control, Benefits and Issues in Family Businesses - A Case of Emami-Zandu Deal
Padma Srinivasan
Manipal University, Bangalore Campus
Date Posted: September 20, 2009
Working Paper Series
Private Benefits Extraction and the Opposing Effects of Income Smoothing on Private Debt Contracts
Simon School Working Paper No. FR 11-04, Columbia Business School Research Paper No. 12/38
Dan Amiram and
Edward L. Owens
Columbia Business School - Accounting, Business Law & Taxation
and
University of Rochester - Simon School of Business
Date Posted: November 17, 2010
Last Revised: August 02, 2012
Working Paper Series
661 downloads
Privacy in the Digital Age: Fact or Fiction?
John H. Nugent
Texas Woman's University - School of Management
Date Posted: January 31, 2010
Working Paper Series
136 downloads
Privacy in E-Commerce: Development of Reporting Standards, Disclosure and Assurance Services in an Unregulated Market
Journal of Accounting Research, Vol. 41, Issue 2, pp. 285-309, 2003, University of Alberta School of Business Research Paper No. 2013-685, Yale ICF Working Paper No. 02-17
Karim Jamal ,
Michael S. Maier and
Shyam Sunder
University of Alberta - Department of Accounting, Operations & Information Systems
,
University of Alberta - Department of Accounting, Operations and Information Systems
and
Yale University - School of Management
Date Posted: May 13, 2002
Last Revised: June 11, 2013
Accepted Paper Series
726 downloads
Privacy in E-Commerce: Development of Reporting Standards, Disclosure and Assurance Services in an Unregulated Market
Journal of Accounting Research, Vol. 41, Issue 2, pp. 285-309, 2003, University of Alberta School of Business Research Paper No. 2013-1015, Yale ICF Working Paper No. 03-06
Shyam Sunder
,
Michael S. Maier and
Karim Jamal
Yale University - School of Management
,
University of Alberta - Department of Accounting, Operations and Information Systems
and
University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: April 14, 2003
Last Revised: June 12, 2013
Accepted Paper Series
Privacy Auditing: An Exploratory Study
Penica Cortez
and
David Hay
The University of Auckland
and
University of Auckland - Department of Accounting and Finance
Date Posted: May 30, 2013
Working Paper Series
18 downloads
Priority Dissemination of Public Disclosures
Simon School Working Paper No. FR 11-28
Bei Dong
,
Edward X. Li ,
K. Ramesh and
Min Shen
University of South Florida - School of Accountancy
,
City University of New York (CUNY) - Stan Ross Department of Accountancy
,
Rice University
and
City University of New York (CUNY) - Stan Ross Department of Accountancy
Date Posted: October 09, 2011
Last Revised: May 05, 2013
Working Paper Series
114 downloads
Prior Forecasting Accuracy and Investor Reaction to Management Earnings Forecasts
Amy P. Hutton and
Phillip Stocken
Boston College - Carroll School of Management
and
Dartmouth College - Tuck School of Business
Date Posted: October 02, 2005
Last Revised: July 08, 2009
Working Paper Series
1196 downloads
Principles-Based Versus Rules-Based Standards and Earnings Management
Richard Mergenthaler Jr.
University of Iowa - Henry B. Tippie College of Business
Date Posted: December 27, 2009
Working Paper Series
645 downloads
Principles-Based Versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions
The Accounting Review, Forthcoming
Christopher P. Agoglia
,
Timothy Doupnik and
George T. Tsakumis
University of Massachusetts at Amherst
,
University of South Carolina - Moore School of Business
and
University of Delaware - Alfred Lerner College of Business and Economics
Date Posted: January 21, 2009
Last Revised: December 14, 2010
Accepted Paper Series
2493 downloads
Principles-Based Standards and Earnings Attributes
David Folsom
,
Paul Hribar ,
Richard Mergenthaler Jr. and
Kyle Peterson
Lehigh University
,
University of Iowa - Henry B. Tippie College of Business
,
University of Iowa - Henry B. Tippie College of Business
and
University of Oregon - Charles H. Lundquist School of Business
Date Posted: April 26, 2012
Last Revised: March 29, 2013
Working Paper Series
176 downloads
Principles, Rules, Bright Lines and Transaction Structuring: A Cross-Regime Study of Lessees
CAAA Annual Conference 2012
Darren Henderson and
Patricia C. O'Brien
University of Western Ontario - Richard Ivey School of Business
and
University of Waterloo
Date Posted: January 16, 2012
Last Revised: March 29, 2013
Working Paper Series
68 downloads
Primacy Effects and the Role of Risk in Auditor Belief-Revision Processes
Auditing: A Journal of Practice & Theory, Vol 18, No 1, Spring 1999
Brenda H. Anderson and
Mario J. Maletta
affiliation not provided to SSRN
and
Northeastern University - D’Amore-McKim School of Business
Date Posted: June 17, 1999
Accepted Paper Series
Pricing of Seasoned Equity Offers and Earnings Management
Journal of Financial and Quantitative Analysis, Vol. 40, No. 2, pp. 435-463, June 2005
Yongtae Kim and
Myung Seok Park
Santa Clara University - Leavey School of Business
and
Virginia Commonwealth University (VCU) - School of Business
Date Posted: October 12, 2004
Accepted Paper Series
Pricing of Innate and Discretionary Accruals in Australian Debt
Accounting & Finance, Vol. 53, Issue 1, pp. 31-53, 2013
Husam Aldamen
and
Keith Duncan
Qatar University
and
Bond University - Accounting
Date Posted: March 16, 2013
Accepted Paper Series
Pricing of Initial Audit Engagements by Large and Small Audit Firms
Contemporary Accounting Research, 2006
Aloke (Al) Ghosh and
Steven Lustgarten
City University of New York (CUNY) - Baruch College
and
City University of New York (CUNY) - Stan Ross Department of Accountancy
Date Posted: October 07, 2005
Accepted Paper Series
Pricing of Initial Audit Engagements by Large and Small Audit Firms
Aloke (Al) Ghosh and
Steven Lustgarten
City University of New York (CUNY) - Baruch College
and
City University of New York (CUNY) - Stan Ross Department of Accountancy
Date Posted: August 08, 2005
Working Paper Series
408 downloads
Pricing of Fair Values During the Financial Crisis: International Evidence
Peter Fiechter
and
Zoltan Novotny-Farkas
University of Zurich - Department of Business Administration
and
Lancaster University - Lancaster University Management School
Date Posted: February 12, 2011
Working Paper Series
459 downloads
Pricing of Accounting Accruals Information and Revisions of Analyst Earnings Forecasts: Evidence from Tokyo Stock Exchange Firms
Keiichi Kubota ,
Kazuyuki Suda
and
Hitoshi Takehara
Chuo University - Graduate School of Strategic Management
,
Waseda University
and
Waseda University
Date Posted: May 02, 2006
Working Paper Series
176 downloads
Pricing Insurance Contracts Following the Cost of Capital Approach: Some Conceptual Issues
CAREFIN Research Paper No. 9/09
Alberto Floreani
Catholic University of the Sacred Heart of Milan - Department of Economics and Business Administration
Date Posted: May 25, 2009
Working Paper Series
Pricing Initial Audit Engagements: Empirical Evidence Following Public Disclosure of Audit Fees
Srinivasan Sankaraguruswamy and
Scott Whisenant
National University of Singapore (NUS) - Department of Accounting
and
University of Kansas
Date Posted: October 01, 2003
Last Revised: December 20, 2009
Working Paper Series
860 downloads
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