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Predicting Credit Losses: Loan Fair Values Versus Historical Costs
Brett Wooten Cantrell
,
John M. McInnis
and
Christopher G. Yust
University of Texas at Austin
,
University of Texas at Austin - Department of Accounting
and
University of Texas at Austin - McCombs School of Business
Date Posted: April 12, 2011
Last Revised: February 23, 2013
Working Paper Series
361 downloads
Predicting Corporate Failure: Empirical Evidence for the UK
European Accounting Review, Vol. 13, No. 3
Christakis Charalambous ,
Andreas Charitou and
Evi Neophytou
University of Cyprus - Department of Public and Business Administration
,
University of Cyprus
and
Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: June 25, 2004
Accepted Paper Series
Predicting Corporate Failure in the UK: A Multidimensional Scaling Approach
Journal of Business Finance & Accounting, Vol. 31, No. 5-6, pp. 677-710, June 2004
Evi Neophytou
and
Cecilio Mar Molinero
Athens University of Economics and Business - Department of Accounting and Finance
and
University of Kent, Canterbury
Date Posted: July 12, 2004
Accepted Paper Series
19 downloads
Predicting Change in Management Accounting Systems: The Effects of Competitive Strategy
Global Journal of Business Research, Vol. 2, No. 1, pp. 25-41, 2008
Nelson Waweru
York University - School of Administrative Studies
Date Posted: February 18, 2010
Accepted Paper Series
363 downloads
Predicting Change in Management Accounting and Control Systems: Additional Evidence from Australia
Zahirul Hoque
La Trobe University
Date Posted: July 16, 2008
Working Paper Series
638 downloads
Predicting Business Failures in Canada
Canadian Accounting Perspectives, Vol. 6, No. 2, Summer 2007
Duane B. Kennedy
,
J. Efrim Boritz and
Jerry Y. Sun
University of Waterloo - School of Accounting and Finance
,
University of Waterloo - School of Accounting and Finance
and
University of Windsor - Odette School of Business
Date Posted: February 20, 2007
Accepted Paper Series
Predicting Business Failures in Canada
J. Efrim Boritz ,
Duane B. Kennedy
and
Jerry Y. Sun
University of Waterloo - School of Accounting and Finance
,
University of Waterloo - School of Accounting and Finance
and
University of Windsor - Odette School of Business
Date Posted: December 03, 2003
Working Paper Series
779 downloads
Predictability in Financial Analyst Forecast Errors: Learning or Irrationality?
Stanimir Markov and
Ane Tamayo
University of Texas at Dallas - Naveen Jindal School of Management
and
London School of Economics & Political Science (LSE)
Date Posted: September 16, 2005
Working Paper Series
523 downloads
Predictability in Financial Analyst Forecast Errors: Learning or Irrationality?
Stanimir Markov and
Ane Tamayo
University of Texas at Dallas - Naveen Jindal School of Management
and
London School of Economics & Political Science (LSE)
Date Posted: May 24, 2003
Working Paper Series
Predictability in Financial Analyst Forecast Errors: Learning or Irrationality
Journal of Accounting Research, Vol. 44, No. 4, September 2006
Stanimir Markov and
Ane Tamayo
University of Texas at Dallas - Naveen Jindal School of Management
and
London School of Economics & Political Science (LSE)
Date Posted: September 17, 2006
Accepted Paper Series
Predictability and the Earnings-Returns Relation
Journal of Financial Economics, Forthcoming
Gil Sadka
and
Ronnie Sadka
Columbia Business School - Accounting, Business Law & Taxation
and
Boston College - Carroll School of Management
Date Posted: November 26, 2008
Accepted Paper Series
Predictability and the Earnings-Returns Relation
Gil Sadka
and
Ronnie Sadka
Columbia Business School - Accounting, Business Law & Taxation
and
Boston College - Carroll School of Management
Date Posted: March 05, 2007
Last Revised: August 24, 2011
Working Paper Series
637 downloads
Predecisional Distortion of Evidence as a Consequence of Real-time Audit Review
Accounting Review, Vol. 77, No. 1, January 2002
T. Jeffrey Wilks
Brigham Young University
Date Posted: July 30, 2001
Accepted Paper Series
Preconditions for Successful Implementation of Accrual Accounting in Central Government
Public Money and Management, Vol. 23, pp. 37-44, 2003
Noel Hepworth
CIPFA International
Date Posted: March 15, 2003
Accepted Paper Series
Preannouncing Competitive Decisions in Oligopoly Markets
Carlos Corona
and
Lin Nan
Carnegie Mellon University
and
Purdue University
Date Posted: March 01, 2013
Last Revised: April 02, 2013
Working Paper Series
17 downloads
Pre-Trial Settlement and the Value of Audits
The Accounting Review, Vol. 74, No. 4, Fall 1999
Ping Zhang and
Lynda Thoman
University of Toronto - Rotman School of Management
and
Purdue University
Date Posted: February 11, 2000
Accepted Paper Series
Pre-Tax Income Forecasts and Tax Avoidance
Bok Baik
,
Wooseok Choi ,
Sung Hwan Jung
and
Richard M. Morton
Seoul National University
,
Korea University Business School
,
Korea University Business School (KUBS)
and
Florida State University - Department of Accounting
Date Posted: February 27, 2013
Working Paper Series
56 downloads
Pre-Reform Conditions, Intermediate Inputs and Distortions: Solving the Indian Growth Puzzle
Abhay Gupta
University of British Columbia
Date Posted: April 06, 2009
Working Paper Series
28 downloads
Pre-empting disclosure? Firms' decisions prior to FIN 48
The Accounting Review, Forthcoming
Jennifer L. Blouin ,
Cristi A. Gleason ,
Lillian F. Mills and
Stephanie A. Sikes
University of Pennsylvania - Accounting Department
,
University of Iowa - Department of Accounting
,
University of Texas at Austin - McCombs School of Business
and
University of Pennsylvania - Accounting Department
Date Posted: March 18, 2008
Last Revised: November 15, 2011
Accepted Paper Series
479 downloads
Pre-disclosure Information Asymmetry and Information Content as a Means of Explaining Trading Volume Responses to Interim Earnings Announcements in a Thinly Traded Stock Market
Finnish Journal of Business Economics, Vol 47, No 3, 1998
Markku J. Vieru
University of Lapland - Faculty of Social Sciences
Date Posted: March 30, 2001
Accepted Paper Series
Pre-Announcement and Event-Period Private Information: A Trading Volume Analysis of Firm Size and Institutional Ownership Effects
Richard A. Schneible Jr. and
Douglas E. Stevens
University at Albany
and
Florida State University
Date Posted: October 03, 2005
Working Paper Series
166 downloads
Pre and Post-Tax Discount Rates
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 5, No. 2, pp. 6-9, 2010
Martin Hall
Lonergan Edwards & Associates Limited
Date Posted: February 05, 2011
Accepted Paper Series
167 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
University of Sydney
Date Posted: August 18, 2009
Accepted Paper Series
899 downloads
Pragmatics, Implicature and the Efficiency of Elevated Disclosure
Johnson School Research Paper Series No. 48-2011
Robert J. Bloomfield
Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: November 16, 2011
Last Revised: December 19, 2011
Working Paper Series
131 downloads
Practitioners’ Participation in the Accounting Standard-Setting Process
Accounting & Business Research, Forthcoming
Sylvain Durocher
and
Anne Fortin
University of Ottawa - Telfer School of Management
and
University of Quebec at Montreal (UQAM)
Date Posted: May 31, 2010
Accepted Paper Series
107 downloads
Practitioners' Opinions on Academics' Critics on the Balanced Scorecard
Diogo Santiago da Silva Pessanha
and
Victor Prochnik
affiliation not provided to SSRN
and
Institute of Economics, Federal University of Rio de Janeiro
Date Posted: February 17, 2008
Working Paper Series
1028 downloads
Practitioners are from Mars; Academics are from Venus? An Empirical Investigation of the Research – Practice Gap in Management Accounting
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Basil P. Tucker
and
Alan Lowe
University of South Australia
and
Aston University - Aston Business School - Finance and Accounting Group
Date Posted: August 12, 2011
Working Paper Series
163 downloads
Practicing Accountants' Views of the Content of Accounting Ethics Courses
CAAA Annual Conference 2009 Paper
Mohammad J. Abdolmohammadi
and
Alan Reinstein
Bentley University
and
Wayne State University
Date Posted: January 12, 2009
Last Revised: August 17, 2009
Working Paper Series
274 downloads
Practice Developments in Budgeting: An Overview and Research Perspective
Journal of Management Accounting Research, Vol. 15, pp. 95-116, 2003
Stephen C. Hansen ,
David Otley and
Wim A. Van der Stede
Naval Postgraduate School
,
Lancaster University
and
London School of Economics & Political Science (LSE)
Date Posted: September 28, 2003
Accepted Paper Series
Practice Developments in Budgeting: An Overview and Research Perspective
Stephen C. Hansen ,
David Otley and
Wim A. Van der Stede
Naval Postgraduate School
,
Lancaster University
and
London School of Economics & Political Science (LSE)
Date Posted: September 28, 2003
Working Paper Series
3056 downloads
Practical Training and the Audit Expectations Gap: The Case of Accounting Undergraduates of Universiti Utara Malaysia
Journal of Financial Reporting and Accounting (Emerald Publications), Forthcoming
Azham Md. Ali
,
Teck Heang Lee
,
Rosli Mohamad ,
Nor Zalina Mohamad Yusof and
Marianne Ojo (LLM,PhD)
Universiti Utara Malaysia
,
Tunku Abdul Rahman University (UTAR)
,
Universiti Utara Malaysia - College of Business
,
Universiti Utara Malaysia - School of Accountancy
and
Oxford Brookes University - School of Social Sciences and Law
Date Posted: March 21, 2010
Last Revised: June 30, 2012
Accepted Paper Series
305 downloads
Pr-Estimates for Predicting and Evaluating Earnings Changes: A Re-assessment
Pieter T. Elgers and
Ray J. Pfeiffer Jr.
University of Massachusetts
and
Texas Christian University - Neeley School of Business
Date Posted: July 03, 1998
Working Paper Series
Power and Politics and Their Interrelationship with Management Accounting Change
The International Journal of Knowledge, Culture & Change Management, Vol. 5, 2005/2006
Hassan Yazdifar
,
Davood Askarany
,
Saeed Askary
and
Alireza Daneshfar
University of Glasgow
,
University of Auckland - Department of Accounting and Finance
,
affiliation not provided to SSRN
and
University of New Haven
Date Posted: March 31, 2009
Last Revised: September 27, 2010
Accepted Paper Series
180 downloads
Pouring Over IFRS - a Case Study on Financial Disclosure in the Wine Industry
MGSM Working Paper No. 2006-8
Nigel Finch
The University of Sydney Business School
Date Posted: October 14, 2006
Working Paper Series
472 downloads
Potential Functional and Dysfunctional Effects of Continuous Monitoring
Accounting Review, November 2008
James E. Hunton ,
Elaine Mauldin
and
Patrick Wheeler
Bentley University - Department of Accountancy
,
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
and
University of Missouri
Date Posted: September 20, 2008
Accepted Paper Series
Potential Errors in Detection of Earnings Management: Reexamining Studies Investigating the AMT of 1986
Won W. Choi ,
Jeffrey D. Gramlich and
Jacob K. Thomas
Dongguk University
,
University of Southern Maine - School of Business
and
Yale School of Management
Date Posted: October 30, 2000
Working Paper Series
Potential Employment and Auditor Independence
Zulkarnain Muhamad Sori
and
Shamsher Mohamad
University Putra Malaysia - Department of Accounting and Finance
and
University Putra Malaysia - Graduate School of Management
Date Posted: November 19, 2007
Working Paper Series
231 downloads
Potential Dividends Versus Actual Cash Flows in Firm Valuation
The ICFAI Journal of Applied Finance, Vol. 15, No. 7, pp. 51-66
Carlo Alberto Magni
and
Ignacio Velez-Pareja
University of Modena and Reggio Emilia - Department of Economics
and
Master Consultores
Date Posted: April 08, 2009
Last Revised: December 20, 2010
Accepted Paper Series
519 downloads
Potential Dividends and Actual Cash Flows: A Critical Analysis
Estudios Gerenciales. Journal of Management and Economics of Iberoamerica, Vol. 25, No. 113, pp. 123-150, October-December 2009
Ignacio Velez-Pareja and
Carlo Alberto Magni
Master Consultores
and
University of Modena and Reggio Emilia - Department of Economics
Date Posted: February 19, 2008
Last Revised: June 26, 2012
Accepted Paper Series
280 downloads
Potential Differences Between Engagement and Risk Review Partners and Their Effect on Client Acceptance Judgments
Accounting Horizons, Vol 12, No 2, June 1998
Susan Ayers and
Steven E. Kaplan
Independent
and
Arizona State University
Date Posted: July 18, 1998
Accepted Paper Series
Potential Adoption of IFRS by the United States: A Critical View
CAAA Annual Conference 2011
, Accounting Horizons, Forthcoming
Devrimi Kaya and
Julian A. Pillhofer
University of Erlangen-Nuremberg - Department of Accounting and Auditing
and
University of Erlangen-Nuremberg
Date Posted: January 18, 2011
Last Revised: September 01, 2012
Accepted Paper Series
Potential Actions Managers Can Take During Negotiations to Influence Auditors’ Proposed Adjustments
William F. Messier Jr.
,
Jesse C. Robertson
and
Chad Simon
University of Nevada, Las Vegas - Department of Accounting
,
University of North Texas
and
University of Nevada, Las Vegas - Department of Accounting
Date Posted: March 06, 2012
Last Revised: September 10, 2012
Working Paper Series
86 downloads
Post-Regulation G Findings
Research in Accounting Regulations, Vol. 21, No. 2, 2009
Linda Campbell and
Marshall K. Pitman
Texas State University - San Marcos
and
University of Texas at San Antonio
Date Posted: February 28, 2010
Accepted Paper Series
Post-Earnings-Announcement Drift: The Role of Revenue Surprises and Earnings Persistence
Joshua Livnat
New York University
Date Posted: July 14, 2003
Working Paper Series
951 downloads
Post-earnings-announcement Drift in the UK
LUMS Working Paper No. 2000/010
Weimin Liu ,
Norman C. Strong and
Xinzhong Xu
Nottingham University Business School
,
University of Manchester - Manchester Business School
and
Peking University - Guang Hua School of Management
Date Posted: January 25, 2001
Working Paper Series
811 downloads
Post-Earnings-Announcement Drift in the UK
European Financial Management, Vol. 9, pp. 89-116, 2003
Weimin Liu ,
Norman C. Strong and
Xinzhong Xu
Nottingham University Business School
,
University of Manchester - Manchester Business School
and
Peking University - Guang Hua School of Management
Date Posted: March 18, 2003
Accepted Paper Series
21 downloads
Post-Earnings Announcement Drift?
Stephen J. Brown and
Peter F. Pope
New York University - Stern School of Business
and
City University London
Date Posted: July 08, 1998
Working Paper Series
Post-Earnings Announcement Drift: Timing and Liquidity Costs
Robert H. Battalio and
Richard R. Mendenhall
University of Notre Dame - Department of Finance
and
University of Notre Dame - Department of Finance
Date Posted: October 23, 2006
Working Paper Series
478 downloads
Post-Earnings Announcement Drift in Spain and Behavioural Finance Models
European Accounting Review, Forthcoming
Carlos Forner and
Sonia Sanabria
Universidad de Alicante-Dpto. Economía Financiera
and
Universidad de Alicante-Dpto. Economía Financiera
Date Posted: November 01, 2009
Accepted Paper Series
Post-Earnings Announcement Drift and Market Participants' Information Processing Biases
Review of Accounting Studies, Vol. 8, No. 2/3, pp. 321-347, June/September 2003
Lihong Liang
Syracuse University
Date Posted: February 09, 2004
Accepted Paper Series
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