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JEL Code: M4
5,287,942 Total downloads
Showing Papers 4,601 - 4,650 of 13,018
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The Ethics of Tax Evasion: A Comparative Study of Australian, New Zealand and U.S.A. Opinion
Robert W. McGee and
Sanjoy Bose
Date Posted: April 13, 2007278 downloads
The Influence of Observed Stock Price Changes on Analysts' Earnings Forecast Revisions: Experimental Evidence
Jeffrey S. Miller and
Lisa M. Sedor
Date Posted: January 24, 2006278 downloads
The Role of the Forensic Accountant in a Medicare Fraud Identity Theft Case Global Journal of Business Research, Vol. 6, No. 3, pp. 85-92, 2012
Maria H. Sanchez
Date Posted: January 05, 2012278 downloads
Which Competitive Efforts Lead to Future Abnormal Economic Rents? Using Accounting Ratios to Assess Competitive Advantage Journal of Business, Finance and Accounting, Forthcoming
Victoria Dickinson
and
Gregory A. Sommers
Date Posted: September 10, 2007Last Revised: February 13, 2012278 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
Did the SEC Impact Banks’ Loan Loss Reserve Policies and Their Informativeness?
Paul J. Beck and
Ganapathi S. Narayanamoorthy
Date Posted: August 04, 2011Last Revised: April 04, 2012277 downloads
Do Managers Define Non-GAAP Earnings to Meet or Beat Analyst Forecasts?
Jeffrey T. Doyle
and
Jared N. Jennings
Date Posted: September 27, 2011277 downloads
Households as Corporate Firms: Constructing Financial Statements from Integrated Household Surveys
Krislert Samphantharak
and
Robert M. Townsend
Date Posted: June 27, 2006277 downloads
International Accounting: Consider a Different Model for Accounting for Treasury Stock
Peg (Margaret) Horan
Date Posted: October 12, 2008Last Revised: December 14, 2008277 downloads
Managerial Use of an Information System
Sabine Böckem
and
Ulf Schiller
Date Posted: June 15, 2009Last Revised: December 11, 2009277 downloads
Taxation, Accounting, and Transparency: The Missing Trinity of Corporate Life TAX AND CORPORATE GOVERNANCE, Wolfgang Schön, ed., pp. 101-110, 2008,
Christian Nowotny
Date Posted: April 26, 2007Last Revised: June 16, 2008277 downloads
The Impact of Spin and Tone on Stock Returns and Volatility: Evidence from Firm-Issued Earnings Announcements and the Related Press Coverage
Shibley Sadique
,
Francis Haeuck In
and
Madhu Veeraraghavan
Date Posted: April 17, 2008Last Revised: May 18, 2008277 downloads
The Market Reaction to Arthur Andersen's Shredding of Documents: Loss of Reputation or Confounding Effects?
Karen K. Nelson ,
Richard A. Price III and
Brian Rountree
Date Posted: March 20, 2008277 downloads
The Relevance and the Dynamics of Goodwill Values Under IAS/IFRS: Empirical Evidences from the 2005-2009 Consolidated Financial Statements of the Major Companies Listed in Italy
Valerio Pieri
Date Posted: October 22, 2010277 downloads
Use of Another's Trademarks in Search Engine Marketing
Mark Bender
Date Posted: February 12, 2008277 downloads
Voluntary Disclosures and the Exercise of CEO Stock Options AFA 2009 San Francisco Meetings Paper
Paul Brockman ,
Xiumin Martin
and
Andy Puckett
Date Posted: March 25, 2008Last Revised: June 20, 2009277 downloads
Home Country Investor Protection, Ownership Structure and Cross-listed Firms’ Compliance with SOX-mandated Internal Control Deficiency Disclosures Contemporary Accounting Research, Forthcoming
Guojin Gong ,
Bin Ke and
Yong Yu
Date Posted: June 12, 2010Last Revised: February 21, 2013276 downloads
Proposals to Change Lease Accounting: Evidence from Canada and Malaysia Journal of Law and Financial Management, Vol. 9, No. 2, pp. 2-15, December 2010
Roger D. Hussey
and
Audra Ong
affiliation not provided to SSRN
Date Posted: March 08, 2011276 downloads
Reforming Regulation of Corporate Governance Networks Financial Institute Policy Brief No. 2006-PB-19
Kenneth Lehn
Date Posted: November 29, 2006276 downloads
The Impact of Non-Financial Stakeholders on Accounting Conservatism: The Case of Labor Unions
David B. Farber
,
Hsin-Yi (Shirley) Hsieh
,
Boochun Jung
and
Han Yi
Date Posted: February 09, 2012276 downloads
The Stock Price Effects of Changes in Dispersion of Investor Beliefs during Earnings Announcements
Lynn L. Rees and
Wayne B. Thomas
Date Posted: February 27, 2008Last Revised: April 15, 2008276 downloads
Using Benford Analysis to Detect Fraud Internal Auditing, Vol. 27, No. 3 (May 2012): 24-29
Clyde T. Stambaugh
,
Manuel A. Tipgos
,
Floyd W. Carpenter
and
Murphy Smith
Date Posted: July 18, 2012276 downloads
Can Depreciation Be a Variable Cost? A Comparison between the Straight-Line Method and the Units of Production Method in a Lean Company Context
Giuseppe Marzo
and
Tarcisio Pagnozzi
Date Posted: December 06, 2011Last Revised: December 13, 2011275 downloads
Determinants of Expected Rate of Return on Pension Assets: Evidence from the UK
Yong Li
and
Paul J. M. Klumpes
Date Posted: May 30, 2007275 downloads
Enterprise Risk Management: Re-Conceptualizing the Role of Risk and Trust on Information Sharing in Transnational Alliances
Vicky Arnold ,
Tanya Benford ,
Clark Hampton and
Steve G. Sutton
Date Posted: April 23, 2009275 downloads
Extensible Business Reporting Language (XBRL): A Note on Need to Study XBRL as a Social Artifact International Journal of Enterprise Information Systems (IGI), 2013, Forthcoming
Jagdish Pathak
Date Posted: January 04, 2010Last Revised: January 25, 2013275 downloads
Factors Associated With Differences in the Magnitude of Abnormal Returns Around NYSE Versus Nasdaq Firms' Earnings Announcements Journal of Business Finance & Accounting, Vol. 28, Nos. 9 & 10, Nov/Dec 2001
Youngsoon Susan Cheon ,
Theodore E. Christensen and
Linda Smith Bamber
Date Posted: November 06, 2001275 downloads
Public Subsidization Versus Private Donations: A Study of Incentives and Operational Performance UA Accounting Department Working Paper No. 00-5
Leslie Eldenburg and
Ranjani Krishnan
Date Posted: December 27, 2000275 downloads
To Blame or not to Blame: Analysts' Reactions to External Explanations for Poor Financial Performance
Jan Barton and
Molly Mercer
Date Posted: June 20, 2004275 downloads
When are IPO Firms' Income-Increasing Accruals Informative?*
Melissa Fay Lewis
Date Posted: September 06, 2007Last Revised: September 15, 2008275 downloads
A Roadblock to US Adoption of IFRS IS LIFO Inventory Valuation Global Journal of Business Research, Vol. 4, No. 4, pp. 41-49, 2010
Anne B. Fosbre
,
Paul B. Fosbre
and
Ellen M. Kraft
Date Posted: June 29, 2011Last Revised: February 27, 2012274 downloads
Causal Reasoning in Financial Reporting and Voluntary Disclosure
Lisa Koonce ,
Nicholas Seybert and
James Smith
Date Posted: May 03, 2010Last Revised: June 27, 2011274 downloads
Characteristics of the Chinese Tax System and Its Cultural Underpinnings: A Comparison with the West Journal of Chinese Tax and Policy, Vol. 1, No. 1, pp. 13-33, August 2011
Eva Huang
and
Bin Yang
Date Posted: November 23, 2011274 downloads
Cost of Capital with Levered Cost of Equity as the Risk of Tax Shields Mays Business School Research Paper No. 2011-12
Joseph Tham ,
Ignacio Velez-Pareja and
James W. Kolari
Date Posted: August 10, 2010Last Revised: December 19, 2011274 downloads
Determinants of Analyst Skill Specialization
Allen Huang and
Amy Y. Zang
Date Posted: September 13, 2007Last Revised: January 15, 2009274 downloads
Diversification and the Accounting for New Projects On or Off the Balance Sheet 14th Annual Conference on Financial Economics and Accounting (FEA)
Shiva Sivaramakrishnan and
Lynda Thoman
Date Posted: January 19, 2004274 downloads
Implied Cost of Equity Capital in Earnings-Based Valuation: International Evidence Accounting and Business Research, Vol. 34, No. 4, pp. 323-344, 2004
Feng Chen ,
Bjorn N. Jorgensen and
Yong Keun Yoo
Date Posted: July 19, 2004Last Revised: December 07, 2009274 downloads
Management Accounting Change in a Subsidiary Organisation Critical Perspectives on Accouting, Vol. 19, pp. 404-430, 2008
Hassan Yazdifar
,
Mahbub Zaman
,
Mathew Tsamenyi
and
Davood Askarany
Date Posted: March 31, 2009Last Revised: February 10, 2010274 downloads
Practicing Accountants' Views of the Content of Accounting Ethics Courses CAAA Annual Conference 2009 Paper
Mohammad J. Abdolmohammadi
and
Alan Reinstein
Date Posted: January 12, 2009Last Revised: August 17, 2009274 downloads
Small GAAP: A Large Jump for the IASB 10th Annual Conference for Financial Reporting and Business Communication, Cardiff, July 2006
Carolyn J. Cordery and
Rachel F. Baskerville
Date Posted: July 31, 2008Last Revised: August 15, 2008274 downloads
Transferable Skills in Accounting Education: Examining the Undergraduate Honours Degree Programmes in Scotland
Wan Ying Hill and
Margaret M. Milner
Date Posted: September 18, 2007274 downloads
Using Internal Controls and Incentive Compensation to Motivate Employees in a Multidimensional Task
Margaret H. Christ ,
Scott A. Emett ,
William B. Tayler and
David A. Wood
Date Posted: August 16, 2011Last Revised: April 19, 2013274 downloads
A Bidimensional Approach to Mortality Risk Cass Business School Research Paper
Enrico Biffis
and
Pietro Millossovich
Date Posted: January 12, 2005273 downloads
A Fundamental-Analysis-Based Test for Speculative Prices Accounting Review, Forthcoming
Asher Curtis
Date Posted: October 18, 2005Last Revised: July 27, 2011273 downloads
A Rational Expectations Theory of Kinks in Financial Reporting Accounting Review, Volume 81, 2006
Ilan Guttman
,
Ohad Kadan and
Eugene Kandel
Date Posted: June 08, 2006Last Revised: December 29, 2009273 downloads
Conservatism and Aggregation: The Effect on Cost of Equity Capital and the Efficiency of Debt Contracts
Anne Beyer
Date Posted: March 26, 2012Last Revised: May 03, 2012273 downloads
Contracting on the Stock Price and Forward-Looking Performance Measures
Shane S. Dikolli and
Igor Vaysman
Date Posted: December 01, 2006273 downloads
Do Investors Understand Really Dirty Surplus? Accounting Review, Forthcoming
Wayne R. Landsman ,
Bruce L. Miller ,
Ken V. Peasnell and
Shu Yeh
Date Posted: July 25, 2010273 downloads
Finance Lease Taxation: Giving Tax Losses to Lenders Journal of Law and Financial Management, Vol. 6, No. 1, pp. 30-35, June 2007
Gordon Mackenzie
and
Geoffrey Hart
affiliation not provided to SSRN
Date Posted: April 23, 2008273 downloads
GAAP Goodwill and Debt Contracting Efficiency: Evidence from Net-Worth Covenants
Richard M. Frankel ,
Chandra Seethamraju and
Tzachi Zach
Date Posted: September 15, 2006273 downloads
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