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5,293,238 Total downloads
Showing Papers 4,651 - 4,700 of 13,023
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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
Investments in Tax Planning, Tax Avoidance and the New Economy Business Model 2012 American Taxation Association Midyear Meeting: JATA Conference
Thomas C. Omer ,
Connie D. Weaver and
Jaron Wilde
Date Posted: February 09, 2012Last Revised: February 14, 2012273 downloads
Making (In)Visible: A Triangulation of an Australia Public Sector Organisation's Intellectual Capital Practices Paper presented to EAA 28th Annual Congress, 18-20 May 2005, Göteborg, Sweden,
Christina Boedker
,
Suresh Cuganesan and
James Guthrie
affiliation not provided to SSRN
,
Swinburne University of Technology
and
Macquarie University - Department of Accounting and Finance
Date Posted: March 17, 2009273 downloads
'True and Fair' as the Moral Compass of Financial Reporting
Shyam Sunder
Date Posted: October 21, 2009Last Revised: August 23, 2011272 downloads
Amortisation Versus Impairment of Goodwill and Accounting Quality International Journal of Economic Sciences and Applied Research, Vol. 4, No. 3, pp. 93-118
Georgios Georgakopoulos
,
Paul Van Hulzen
,
Laura Alfonso
and
Ioannis Sotiropoulos
affiliation not provided to SSRN
,
affiliation not provided to SSRN
,
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: January 03, 2012272 downloads
An Examination of the Cost of Capital Implications of Financial Interpretation 46 The Accounting Review, Forthcoming
Carolyn M. Callahan ,
Rod Smith and
Angela Wheeler Spencer
Date Posted: September 13, 2007Last Revised: March 18, 2012272 downloads
Do Firms Incur Costs to Avoid Reducing Pre-Tax Earnings? Evidence from the Accounting for Low-Income Housing Tax Credits The Accounting Review, Forthcoming
Leslie A. Robinson
Date Posted: August 28, 2007Last Revised: September 04, 2009272 downloads
GAAP as a Symbol of Legitimacy: New York State's Decision to Adopt Generally Accepted Accounting Principles Accounting, Organizations and Society, Vol. 17, No. 7, 1992
Vivian L. Carpenter
and
Ehsan H. Feroz
Date Posted: July 28, 2008Last Revised: June 17, 2009272 downloads
Ownership and Control Structure, Corporate Governance and Income Smoothing in Brazil
Damiana Torres
,
Adriano Leal Bruni
,
Antonio Lopo Martinez
and
Miguel Angel Rivera
affiliation not provided to SSRN
,
Federal University of Bahia (UFBA)
,
FUCAPE Business School
and
Federal University of Bahia (UFBA)
Date Posted: August 01, 2010272 downloads
Pension Accounting Choice in Germany: Pension Discount Rate and Actuarial Gains and Losses
Christian Stadler
Date Posted: April 07, 2010Last Revised: April 10, 2010272 downloads
Publicly-Connected Firms: Are They Connected to Earnings Opacity
Ahmed Riahi-Belkaoui
Date Posted: November 18, 2003272 downloads
The Association Between Classificatory and Inter-Temporal Smoothing: Evidence from the UK’s FRS 3 International Journal of Accounting, Vol. 45, Np. 2, 2010
Vasiliki E. Athanasakou
,
Norman C. Strong and
Martin Walker
Date Posted: October 14, 2007Last Revised: October 13, 2010272 downloads
The Classification of Dutch Controller Graduates by Activities: Images of a Profession
Bernard Verstegen ,
Ivo De Loo ,
Paul G.M. Mol
,
Koos Slagter
and
Hendrik Geerkens
Date Posted: March 09, 2005272 downloads
The Role of Management Forecast Precision in Predicting Management Forecast Error
Vivian W. Fang
Date Posted: August 11, 2009272 downloads
Voluntary Disclosure to Influence Investor Reactions to Merger Announcements: An Examination of Conference Calls Robert H. Smith School Research Paper No. RHS RHS-06-134
Michael D. Kimbrough and
Henock Louis
Date Posted: July 15, 2010Last Revised: January 27, 2011272 downloads
Can Auditors Predict the Choices Made by Other Auditors?
Hun-Tong Tan and
Karim Jamal
Date Posted: March 18, 2001271 downloads
Effect of Personal Taxes on Managers' Decision to Sell Unrestricted Equity
Li Jin and
S.P. Kothari
Date Posted: December 19, 2005271 downloads
GAAP Codification: An Ontological Perspective
Zane L. Swanson and
Ron Freeze
Date Posted: September 02, 2008Last Revised: January 04, 2010271 downloads
Geographic Earnings Disclosure and Trading Volume
Ole-Kristian Hope ,
Wayne B. Thomas and
Glyn J. Winterbotham
Date Posted: April 20, 2007Last Revised: June 10, 2008271 downloads
Incentive System Design Based on Accrual Accounting: A Summary and Analysis Journal of Management Accounting Research, Forthcoming
Thomas Pfeiffer
and
Louis Velthuis
Date Posted: April 16, 2010Last Revised: July 28, 2011271 downloads
Key Cost Management Principles Every Executive Must Know Darden Case No. UVA-C-2278
Robert Sack
Date Posted: October 21, 2008271 downloads
Management Forecasts and the Cost of Equity
Mei Feng
,
Chan Li
and
Zhaoyang Gu
Date Posted: September 11, 2009271 downloads
Non-GAAP Financial Disclosures: Evidence from European Firms' Press Releases AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Helena Isidro and
Ana Cristina Marques
Date Posted: September 11, 2008Last Revised: September 25, 2008271 downloads
Users' Judgments of Managers and Auditors: The Impact of Accounting Treatment and Reconciliation
Susan D. Krische ,
Paula R. Sanders and
Steven D. Smith
Date Posted: September 10, 2007271 downloads
Analytical Solution to the Circularity Problem When Using Discounted Cash Flow Valuation (Solución Analítica al Problema de la Circularidad Usando Flujos de Caja Descontados) (Spanish) Innovar, Vol. 21, No. 42 octubre-diciembre, 2011. (Próximo a aparecer en inglés).,
Felipe Mejia-Pelaez and
Ignacio Velez-Pareja
Date Posted: August 01, 2010Last Revised: December 23, 2011270 downloads
Auditors’ Professional Skepticism: Neutrality Versus Presumptive Doubt
Luc Quadackers
,
Tom Groot
and
Arnold Wright
Date Posted: October 18, 2012270 downloads
Corporate Governance and Accruals Earnings Management Managerial and Decision Economics, Forthcoming
Leonidas C. Doukakis
and
Fivos V. Bekiris
Date Posted: July 19, 2011270 downloads
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
Longitudinal Study on the Performance of U.S. Pharmaceutical Firms: The Increasing Role of Marketing ERIM Report Series Reference No. ERS-2007-020-STR
Lenny H. Pattikawa
Date Posted: April 12, 2007270 downloads
Mapping of Management Accounting Research
Date Posted: July 15, 2010270 downloads
Opacity, Crash Risk, and the Option Smirk Curve
Mark Thomas Bradshaw ,
Amy P. Hutton ,
Alan J. Marcus and
Hassan Tehranian
Date Posted: July 17, 2010Last Revised: August 09, 2010270 downloads
The Effect of Working Capital Development on Financial Performance of Organization 12th International Conference STIDJ in Mualana Azad University, Hyderabad, India, February 8, 2012
Nahid Maleki Nia ,
Hosein Asgari alouj and
Azam Ghezelbash
Date Posted: February 20, 2012270 downloads
The Impact of Macroeconomic Variables on Corporate Performance - What Shareholders Ought to Know? Financial Analyst Journal, Vol. 59, No. 4, pp. 36-50, 2003, The Research Institute of Industrial Economics Working Paper No. 571
Lars Oxelheim
Date Posted: August 30, 2007Last Revised: March 08, 2013270 downloads
The Impact of Seasonal Affective Disorder on Financial Analysts and Equity Market Returns
Kin Lo and
Serena Shuo Wu
Date Posted: January 05, 2009Last Revised: March 30, 2010270 downloads
The Informativeness of Disclosure Tone
Samuel B. Bonsall IV
,
Zahn Bozanic
and
Paul E. Fischer
Date Posted: May 01, 2010Last Revised: February 07, 2013270 downloads
Voluntary Disclosures and Analyst Feedback Journal of Accounting Research, Forthcoming
Nisan Langberg and
Shiva Sivaramakrishnan
Date Posted: October 01, 2009Last Revised: November 18, 2009270 downloads
A Political-Economic Analysis of Auditor Reporting and Auditor Switches Review of Accounting Studies, Vol. 11, No. 1, 2006
K. Hung Chan ,
Kenny Lin
and
Phyllis L.L. Mo
Date Posted: December 27, 2005269 downloads
Firm Characteristics Influencing Responses Towards Adoption of the Fair Value Accounting Option: A Survey of Chief Financial Officers of U.S. Firms
Shirley Daniel
,
Boochun Jung
,
Hamid Pourjalali and
Eric Wen
Date Posted: April 07, 2010Last Revised: November 18, 2010269 downloads
Is Auditor Independence Endogenous? Evidence Against Common Governance Indices and Sarbanes-Oxley Prescriptions
James R. Brown ,
Dino Falaschetti and
Michael J. Orlando
Date Posted: August 05, 2004269 downloads
Measuring Forecast Errors in the Percentage of Sales Method
Fernando E. Arellano
and
Yasir Agha
Date Posted: February 21, 2008269 downloads
New Institutional Accounting and IFRS
Peter D. Wysocki
Date Posted: March 26, 2011Last Revised: June 02, 2011269 downloads
Public Disclosure of Forward Contracts and Revelation of Proprietary Information
John S. Hughes ,
Jennifer L. Kao and
Michael Williams
affiliation not provided to SSRN
Date Posted: January 29, 2002269 downloads
The Relationship Between Corporate International Diversification and Firm Value: An Empirical Inquiry
Kingsley O. Olibe
Date Posted: September 19, 2006269 downloads
Corporate Social and Environmental Performance: A Comparative Study of Indonesian Companies and Multinational Companies (MNCs) Operating in Indonesia Journal of Knowledge Globalization, Vol. 1, No 1, Spring 2008
Hasan Fauzi
Date Posted: October 14, 2009268 downloads
Does Governance Quality Mitigate Horizon Effects? Investment Patterns Surrounding CEO Departures
Annita Florou
and
Martin J. Conyon
Date Posted: May 14, 2004268 downloads
Equity Value, Implied Cost of Equity and Shareholders' Real Options Accounting and Finance
Byungcherl Charlie Sohn
Date Posted: June 13, 2008Last Revised: February 07, 2011268 downloads
Estimating and Validating a Firm-Year Specific Measure of Conservatism: Australian Evidence
Cheng Y. Lai
and
Stephen L. Taylor
Date Posted: December 03, 2007268 downloads
Information Content and Value Relevance of Depreciation: A Cross-Industry Analysis
Sok-Hyon Kang and
Yuping Zhao
Date Posted: April 25, 2009268 downloads
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