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5,289,279 Total downloads
Showing Papers 4,701 - 4,750 of 13,017
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Effects of Corporate Tax Rate Cuts on Firm Investment and Valuation: A Micro Simulation Approach
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Keiichi Kubota and
Hitoshi Takehara
Chuo University - Graduate School of Strategic Management
and
Waseda University
Date Posted: August 05, 2011
Last Revised: June 01, 2012
Working Paper Series
97 downloads
Effects of Discussion of Audit Reviews on Auditors' Motivation and Performance
Behavioral Research in Accounting, Vol. 18, pp. 135-146, 2006
Cathleen L. Miller ,
Donald B. Fedor and
Robert J. Ramsay
University of Michigan at Flint
,
Georgia Institute of Technology - Organizational Behavior Area
and
University of Kentucky - Gatton College of Business and Economics
Date Posted: March 28, 2006
Accepted Paper Series
Effects of Dividend Ratios and Other Fundamentals on Forward P/Es - Some Evidences from a Worldwide Cross-Sectional Multivariate Analysis
Proceedings of 19th International Business Research Conference 2012
Marco Taliento
University of Foggia
Date Posted: November 12, 2012
Working Paper Series
81 downloads
Effects of Earnings Opacity Internationally
Ahmed Riahi-Belkaoui
University of Illinois at Chicago - Department of Accounting
Date Posted: September 11, 2003
Working Paper Series
143 downloads
Effects of Executive Migrations and Subsequent Restructuring Events
Seunghan Nam
and
Joshua Ronen
Rensselaer Polytechnic Institute (RPI) - Accounting, Finance and Economics
and
New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: January 16, 2005
Last Revised: November 14, 2008
Working Paper Series
124 downloads
Effects of Exposure to Subsequently Invalidated Evidence on Judgments of Audit Workpaper Preparers and Reviewers
Contemporary Accounting Research, Vol. 25, No. 3, 2008
Seet-Koh Tan
and
Hun-Tong Tan
Nanyang Technological University (NTU) - Division of Accounting
and
Nanyang Technological University (NTU) - Division of Accounting
Date Posted: April 30, 2008
Last Revised: August 13, 2008
Accepted Paper Series
Effects of Exposure to Subsequently Invalidated Evidence on Judgments of Audit Workpaper Preparers and Reviewers
Seet-Koh Tan
and
Hun-Tong Tan
Nanyang Technological University (NTU) - Division of Accounting
and
Nanyang Technological University (NTU) - Division of Accounting
Date Posted: April 29, 2008
Last Revised: May 02, 2008
Working Paper Series
124 downloads
Effects of Income Smoothing Practices on the Conservatism of Public Companies Listed on the BM&FBOVESPA
Revista Contabilidade & Finanças, v. 23, n. 58, São Paulo, Jan./Apr., 2012,
Jose Elias Feres de Almeida ,
Alfredo Sarlo Neto
,
Ricardo Furieri Bastianello
and
Eduardo Zandomenigue Moneque
Federal University of Espirito Santo (UFES)
,
Federal University of Espírito Santo
,
Universidade Federal do Espirito Santo
and
affiliation not provided to SSRN
Date Posted: July 18, 2012
Accepted Paper Series
Effects of Institutional Structures on Accounts Manipulation: An International Study
Julinda Nuri
and
Etumudon Ndidi Asien
Surrey Business School
and
American University in the Emirates
Date Posted: August 15, 2010
Last Revised: September 21, 2012
Working Paper Series
69 downloads
Effects of Legal Environment and Managerial Ownership on Insider Trading Around Management Earnings Forecast Disclosures
Youngsoon Susan Cheon
Chung-Ang University - College of Business Administration
Date Posted: June 17, 1996
Working Paper Series
Effects of Litigation Risk on Board Oversight and CEO Incentive Pay
Management Science, Vol. 56, No. 6, 2010
Volker Laux
University of Texas at Austin - Department of Accounting
Date Posted: February 18, 2010
Last Revised: September 14, 2010
Accepted Paper Series
Effects of Organizational Process Change on Management Control Systems and Revelations of Managers' Private Knowledge
AAA Management Accounting Section 2006 Meeting Paper
Casey M. Rowe
,
Jacob G. Birnberg
and
Michael D. Shields
Purdue University - Krannert School of Management
,
University of Pittsburgh - Katz Graduate School of Business
and
Michigan State University - Department of Accounting & Information Systems
Date Posted: August 03, 2005
Last Revised: October 10, 2011
Working Paper Series
665 downloads
Effects of Procedural Justice Perception, Budgetary Control Effectiveness and Ethical Work Climate on Propensity to Create Budgetary Slack
Business and Economics Research Journal, Vol. 2, No. 4, pp. 1-18, 2011
Gökhan Özer and
Emine Yilmaz
Gebze Institute of Technology (GIT)
and
Istanbul Medeniyet University
Date Posted: October 19, 2011
Accepted Paper Series
117 downloads
Effects of Qualitative Factor Salience, Expressed Client Concern, and Qualitative Materiality Thresholds on Auditors' Audit Adjustment Decisions
Contemporary Accounting Research, Vol. 24, No. 4, 2007
Terence Bu-Peow Ng and
Hun-Tong Tan
Nanyang Technological University - Division of Accounting
and
Nanyang Technological University (NTU) - Division of Accounting
Date Posted: July 06, 2007
Accepted Paper Series
Effects of Qualitative Factor Salience, Expressed Client Concern, and Qualitative Materiality Thresholds on Auditors' Audit Adjustment Decisions
Terence Bu-Peow Ng and
Hun-Tong Tan
Nanyang Technological University - Division of Accounting
and
Nanyang Technological University (NTU) - Division of Accounting
Date Posted: April 23, 2007
Working Paper Series
231 downloads
Effects of SFAS 133 on the Risk Relevance of Accounting Measures of Banks’ Derivative Exposures
Accounting Review, Vol. 86, No. 3, pp. 769-804, 2011
Anwer S. Ahmed ,
Emre Kilic
and
Gerald J. Lobo
Texas A&M University - Mays Business School
,
University of Houston - C. T. Bauer College of Business
and
University of Houston - C.T. Bauer College of Business
Date Posted: October 28, 2010
Last Revised: July 19, 2012
Accepted Paper Series
Effects of Subordinate Likeability and Balanced Scorecard Format on Permformance-Related Judgments
AAA 2007 Management Accounting Section (MAS) Meeting
Steven E. Kaplan ,
Michael J. Petersen
and
Janet Samuels
Arizona State University
,
Arizona State University (ASU) - School of Accountancy
and
Thunderbird School of Global Management
Date Posted: July 31, 2006
Working Paper Series
499 downloads
Effects of Tax Depreciation Rules on Firms' Investment Decisions in an Inflationary Phase: Comparison of Net Present Values in Selected OECD Countries
CESifo Working Paper No. 528
Chang Woon Nam
CESifo (Center for Economic Studies and Ifo Institute for Economic Research)
Date Posted: August 21, 2001
Working Paper Series
316 downloads
Effects of the Existence and Identity of Major Customers on Supplier Profitability: Is Wal-Mart Different?
Journal of Management Accounting Research, Forthcoming
Marty Gosman
and
Mark J. Kohlbeck
Quinnipiac University
and
Florida Atlantic University - School of Accounting
Date Posted: May 22, 2009
Last Revised: August 11, 2009
Accepted Paper Series
Effects on Strategy Development of Including Relative Performance Information in Incentive Scheme
Timothy Charles Miller
,
W. Timothy Mitchell and
Sean A. Peffer
Xavier University - Department of Accountancy
,
Georgia State University
and
University of Kentucky - Gatton College of Business and Economics
Date Posted: August 14, 2010
Last Revised: April 10, 2012
Working Paper Series
126 downloads
Efficiency Audit: An Assembly of Rationalities and Programmes
Vaughan S. Radcliffe
University of Western Ontario - Richard Ivey School of Business
Date Posted: February 26, 1998
Working Paper Series
86 downloads
Efficiency of Authoritative Disclosure Recommendations - Evidence from IFRS Transition Disclosure in Finland
Journal of Financial Regulation and Compliance, Vol. 16, No.4, pp. 384-413, 2008
Antti Miihkinen
Aalto University - School of Business
Date Posted: December 15, 2010
Last Revised: June 18, 2012
Accepted Paper Series
15 downloads
Efficiency-Induced Sales Increases and Worker Behavior
Michael Alles and
Srikant Datar
Rutgers Business School
and
Harvard Business School
Date Posted: July 25, 1998
Working Paper Series
Efficient Cost Allocation
Korok Ray
University of Chicago GSB
Date Posted: March 01, 2007
Working Paper Series
701 downloads
Efficient Manipulation in a Repeated Setting
Joel S. Demski ,
Hans Frimor
and
David E.M. Sappington
University of Florida - Fisher School of Accounting
,
Aarhus University
and
University of Florida - Warrington College of Business Administration - Department of Economics
Date Posted: July 07, 2004
Working Paper Series
24 downloads
Efficient Post-Election Audits of Multiple Contests: 2009 California Tests
CELS 2009 4th Annual Conference on Empirical Legal Studies Paper
Philip B. Stark
University of California, Berkeley
Date Posted: August 07, 2009
Last Revised: November 16, 2009
Working Paper Series
152 downloads
Effort or Timing: The Effect of Lump-Sum Bonuses
Quantitative Marketing and Economics, Vol. 6, No. 3, pp. 235-256, September 2008, Harvard Business School Marketing Unit Research Paper No. 05-03
Thomas J. Steenburgh
Darden Graduate School of Business
Date Posted: February 17, 2005
Last Revised: November 09, 2008
Accepted Paper Series
324 downloads
Egyptian Listed Companies Reporting on Intellectual Capital
The International Conference on "Economic Directions III: Economic Policy in a Rapidly Changing World", the College of Business Administration, Kuwait University, Kuwait, December 16-17, 2008
Tariq Hassaneen Ismail
Cairo University - Faculty of Commerce
Date Posted: August 24, 2008
Last Revised: December 30, 2009
Working Paper Series
El Endeudamiento Como Factor Explicativo de la Descentralización de Servicios en los Ayuntamientos Españoles (Debt as an Explanatory Factor of the Decentralization of Services in Spanish Municipalities) (in Spanish)
Revista Española de Financiación y Contabilidad, Forthcoming,
Isabel Brusca ,
Vicente Montesinos and
Leonor Mora
University of Zaragoza - Department of Accounting and Finance
,
University of Valencia - Department of Financial Economics
and
Universidad Rey Juan Carlos - Facultad de Ciencias Jurisdicas y Sociales
Date Posted: July 06, 2011
Accepted Paper Series
26 downloads
El Juego De La Gallina Ciega: Buscando La Estructura Óptima De Capital (Blind Man's Buff: On the Search of the Optimal Capital Structure)
Ignacio Velez-Pareja ,
Felipe Mejia-Pelaez and
James W. Kolari
Master Consultores
,
Internexa S.A. E.S.P.
and
Texas A&M University (TAMU) - Department of Finance
Date Posted: February 11, 2013
Working Paper Series
69 downloads
Elections and Discretionary Accruals: Evidence from 2004
Journal of Accounting Research, Forthcoming, Harvard Business School Accounting & Management Unit Working Paper No. 09-103
Karthik Ramanna and
Sugata Roychowdhury
Harvard University - Harvard Business School
and
Boston College
Date Posted: April 01, 2008
Last Revised: January 01, 2010
Accepted Paper Series
564 downloads
Electric Utility Deregulation and the Market Value-Book Value Relation
Karen Nunez
Elon University
Date Posted: February 17, 2003
Working Paper Series
Electronic Accounting Information Systems Efficiency in Energy Sector Under Conditions of Uncertainty - A Field Study Electricity Companies in the Hashemite Kingdom of Jordan
Research Journal of Finance and Accounting, Forthcoming
Reem Oqab Kasswna
Independent
Date Posted: December 17, 2012
Accepted Paper Series
Electronic Data Interchange (EDI) and CIS Audit: A Study of the Impact of EDI on CIS Audit Procedures
Catherine Hardy and
Robert Reeve
Charles Sturt University - School of Commerce (Wagga Wagga campus)
and
Macquarie University - Department of Accounting and Finance
Date Posted: February 14, 1997
Working Paper Series
Electronic vs. Face-to-Face Review: The Effects of Alternative Forms of Review on Auditors' Performance
Joseph F. Brazel
,
Christopher P. Agoglia
and
Richard C. Hatfield
North Carolina State University - Poole College of Management - Department of Accounting
,
University of Massachusetts at Amherst
and
University of Alabama
Date Posted: March 27, 2003
Working Paper Series
301 downloads
Electronic vs. Face-to-Face Review: The Effects of Alternative Forms of Review on Auditors' Performance
The Accounting Review, October 2004
Joseph F. Brazel
,
Christopher P. Agoglia
and
Richard C. Hatfield
North Carolina State University - Poole College of Management - Department of Accounting
,
University of Massachusetts at Amherst
and
University of Alabama
Date Posted: June 01, 2004
Accepted Paper Series
Electronics: A Case Study of Economic Value Added in Target Costing
Management Accounting Research, Vol. 23, No. 4, 2012
Margaret Woods
Aston Business School
Date Posted: September 03, 2012
Accepted Paper Series
Elkay Plumbing Products Division
HBS Case No. 110-007
Robert S. Kaplan
Harvard Business School
Date Posted: February 27, 2010
Working Paper Series
Emasculating Public Accountability in the Name of Competition: Transformation of State Audit in Victoria
Presented at (APIRA) Conference, Australia, July 2001
Linda M. English and
James Guthrie
The University of Sydney Business School
and
Macquarie University - Department of Accounting and Finance
Date Posted: April 05, 2009
Accepted Paper Series
70 downloads
Emergence of Corporate Contract Set, Governance and Accountability: Standing Orders of the East India Company, 1600-1621
Dorota Dobija
Kozminski University
Date Posted: July 15, 2008
Working Paper Series
124 downloads
Emphasis on Pro Forma versus GAAP Earnings in Quarterly Press Releases: Determinants, SEC intervention, and Market Reactions
14th Annual Conference on Financial Economics and Accounting (FEA)
Robert M. Bowen ,
Angela K. Davis and
Dawn A. Matsumoto
University of San Diego - School of Business
,
University of Oregon
and
University of Washington - Department of Accounting
Date Posted: June 16, 2003
Working Paper Series
788 downloads
Emphasis on Pro Forma Versus Gaap Earnings in Quarterly Press Releases: Determinants, Sec Intervention, and Market Reactions
The Accounting Review, October 2005
Robert M. Bowen ,
Angela K. Davis and
Dawn A. Matsumoto
University of San Diego - School of Business
,
University of Oregon
and
University of Washington - Department of Accounting
Date Posted: May 31, 2005
Accepted Paper Series
Empirical Analysis Adopters of Economic Value Added
Management Accounting Research, Vol. 13, No. 2, June 2002
Michael L. Costigan
and
Linda Lovata
Southern Illinois University at Edwardsville - Accounting Department
and
Southern Illinois University at Edwardsville - Accounting Department
Date Posted: July 24, 2002
Accepted Paper Series
Empirical Analysis of Delays in the Signing of Audit Reports in Spain
International Journal of Auditing, Vol. 12, No. 2, pp. 129-140, July 2008
Enrique Bonsón-Ponte ,
Tomás Escobar-Rodriguez
and
Cinta Borrero-Domínguez
University of Huelva - Faculty of Business
,
University of Huelva
and
Universidad de Huelva
Date Posted: July 14, 2008
Accepted Paper Series
3 downloads
Empirical Analysis of the Economic Demand for Auditing in the Initial Public Offerings Market
Journal of Accounting Research, Vol 37, No 1, Spring 1999
Michael Willenborg
University of Connecticut - Department of Accounting
Date Posted: August 08, 1999
Accepted Paper Series
Empirical Assessment of Effective E-Commerce Audit Judgment
Jagdish Pathak
and
Mary R. Lind
University of Windsor - Odette School of Business
and
North Carolina Agricultural & Technical State University - School of Business & Economics
Date Posted: April 04, 2007
Working Paper Series
628 downloads
Empirical Estimation of the Expected Rate of Return on a Portfolio of Stocks
Peter D. Easton ,
Gary K. Taylor ,
Theodore Sougiannis and
Pervin K. Shroff
University of Notre Dame - Department of Accountancy
,
University of Alabama - Culverhouse College of Commerce & Business Administration
,
University of Illinois at Urbana-Champaign - Department of Accountancy
and
University of Minnesota - Twin Cities - Carlson School of Management
Date Posted: October 30, 2000
Working Paper Series
1769 downloads
Empirical Evidence Concerning Incentives to Hedge Transaction and Translation Exposures
Niclas Hagelin and
Bengt Pramborg
Nordea Bank, Nordea Markets
and
Stockholm University - School of Business
Date Posted: July 12, 2003
Working Paper Series
485 downloads
Empirical Evidence Concerning Incentives to Hedge Transaction and Translation Exposures
Journal of Multinational Financial Management, Vol. 16, pp 142-159, 2006
Niclas Hagelin and
Bengt Pramborg
Nordea Bank, Nordea Markets
and
Stockholm University - School of Business
Date Posted: June 03, 2005
Accepted Paper Series
Empirical Evidence of the Effect of European Accounting Differences on the Stock Market Valuation of Earnings and Book Value
European Accounting Review, Vol. 11, No. 3, 2002
Miguel Arce Gisbert
and
Araceli Mora Enguídanos
University of Valencia - Department of Economics
and
University of Valencia - Department of Economics
Date Posted: January 12, 2003
Accepted Paper Series
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