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JEL Code: M41
4,313,561 Total downloads
Showing Papers 4,701 - 4,750 of 9,469
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Manipulation of Internal Performance Measures: Evidence from SFAS No. 131 Disclosures
Bradley E. Lail
Date Posted: September 12, 2007200 downloads
Market's Response to Geographic Segment Disclosure: Evidence from Corporate International Diversification
Kingsley O. Olibe
Date Posted: September 12, 2007227 downloads
Measuring Private Information in a Rational Expectations Framework
Radu Burlacu Sr.
,
Patrice C. Fontaine
and
Sonia G. Jimenez-Garcès
Date Posted: September 12, 2007119 downloads
Performance Measurement Systems: Putting Organizational Effectiveness Ahead
Riccardo Silvi ,
Diego Maria Macrì
and
Maria Rita Tagliaventi
Date Posted: September 12, 20071701 downloads
The Impact of Governance Reform on Performance and Transparency Journal of Financial Economics (JFE), Forthcoming
Richard A. Price III ,
Francisco J. Román and
Brian Rountree
Date Posted: September 12, 2007Last Revised: April 24, 2009538 downloads
The Interdependence between Institutional Ownership and Information Dissemination by Data Aggregators AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, Accounting Review, Forthcoming
Julia D'Souza ,
K. Ramesh and
Min Shen
Date Posted: September 12, 2007Last Revised: July 07, 2009
Do Growth-Option Firms Use Less Relative Performance Evaluation? Accounting Review, Forthcoming
Ana M. Albuquerque
Date Posted: September 11, 2007Last Revised: April 07, 2013273 downloads
Analysts' Forecasts in 'Good-News' and 'Bad-News' Environments: Evidence of Economic Significance of the Differential Variance
Davit Adut
,
Pradyot K. Sen and
Praveen Sinha
Date Posted: September 11, 2007172 downloads
Clandestine Accounting: Variable Interest Entity Consolidation, Financial Leverage and Tax Shelter Participation
Victoria Dickinson
,
Michael P. Donohoe and
Gary A. McGill
Date Posted: September 11, 2007Last Revised: August 28, 2010393 downloads
Cross-Sectional Determinants of Information Quality Proxies and Cost of Capital Measures AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Michelle Liu and
Peter D. Wysocki
Date Posted: September 11, 2007Last Revised: January 30, 2008856 downloads
Earnings Announcement Disclosures that Help Analysts Forecast Earnings
Orie E. Barron ,
Donal Byard and
Yong Yu
Date Posted: September 11, 2007Last Revised: September 02, 2008421 downloads
The Consequences to Managers for Financial Misrepresentation Journal of Financial Economics, 88, May 2008, 193-215.
Jonathan M. Karpoff ,
D. Scott Lee and
Gerald S. Martin
Date Posted: September 11, 2007Last Revised: September 18, 20121055 downloads
The Impact of Corporate Governance on Discretionary Accrual Changes Around the Sarbanes-Oxley Act*
Wei Zhang ,
Jian Zhou and
Gerald J. Lobo
Date Posted: September 11, 2007651 downloads
The Impact of Fundamentals on IPO Valuation
Rajesh K. Aggarwal ,
Sanjai Bhagat and
Srinivasan Rangan
Date Posted: September 11, 2007521 downloads
The Robustness of the Sarbanes Oxley Effect on the U.S. Capital Market
Bowe Hansen ,
Grace Pownall
and
Xue Wang
Date Posted: September 11, 2007Last Revised: May 14, 2008414 downloads
Consensus Information and Non-Professional Investors’ Reaction to the Revelation of Estimate Inaccuracies Accounting Review, Vol. 85, No. 3, 2010
Lisa Koonce ,
Michael G. Williamson
and
Jennifer Winchel
Date Posted: September 10, 2007Last Revised: January 03, 2013
Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies European Accounting Review, Forthcoming
Fabrizio Cerbioni and
Antonio Parbonetti
Date Posted: September 10, 2007884 downloads
Are Potential Effects of SFAS 158 Associated with Firms’ Decisions to Freeze Their Defined Benefit Pension Plans? Review of Accounting and Finance, Vol. 9, No. 4, pp. 424-451
Cathy Beaudoin
,
Nandini Chandar and
Edward M. Werner
Date Posted: September 10, 2007Last Revised: January 27, 2011373 downloads
Incentives or Standards: What Determines Accounting Quality Changes Around IFRS Adoption? AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Hans Bonde Christensen
,
Edward Lee and
Martin Walker
Date Posted: September 10, 2007Last Revised: March 14, 20085884 downloads
Returns to Value Investing: Fundamentals or Limits to Arbitrage? AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Alexsandro Broedel Lopes and
Fernando Caio Galdi
Date Posted: September 10, 2007384 downloads
The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, NYU Working Paper No. 2451/27558
Daniel A. Cohen ,
Raj Mashruwala
and
Tzachi Zach
Date Posted: September 10, 2007Last Revised: May 05, 2009458 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
Using Market Reaction to Infer Persistence of Earnings Surprises
Gia Chevis and
Gregory A. Sommers
Date Posted: September 10, 2007192 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, 2012280 downloads
Success in Management Accounting: Lessons from the Activity-Based Costing/Management Experience Journal of Accounting & Organizational Change, Vol. 1, No. 1, pp. 63-77, 2005
Lino Cinquini
and
Falconer Mitchell
Date Posted: September 09, 2007
Evidence on the Effects of Unverifiable Fair-Value Accounting Harvard Business School Working Paper No. 08-014
Karthik Ramanna and
Ross L. Watts
Date Posted: September 08, 20071759 downloads
Securitizing Audit Failure Risk: An Alternative to Caps on Damages William & Mary Law Review, Vol. 49, p. 3, 2007, GWU Legal Studies Research Paper No. 349, GWU Law School Public Law Research Paper No. 349
Lawrence A. Cunningham
Date Posted: September 07, 2007435 downloads
Shock Options: The Stock Options Backdating Scandal of 2006 and the SEC's Response
John Nolan McWilliams
affiliation not provided to SSRN
Date Posted: September 07, 2007425 downloads
Transient Institutional Investors' Response to Insider Trade following Earnings Announcements
Date Posted: September 07, 2007
Accounting: Labor, Capital and Product Markets Yale ICF Working Paper No. 03-10
Shyam Sunder
Date Posted: September 06, 2007563 downloads
Disclosure Timeliness, Insider Trading Opportunities and Litigation Consequences
Mary Brooke Billings
Date Posted: September 06, 2007Last Revised: April 23, 2008340 downloads
Financial Reporting and Supplemental Voluntary Disclosures Journal of Accounting Research, December 2007
Mark Bagnoli and
Susan G. Watts
Date Posted: September 06, 2007
The Determinants and Consequences of Changes in Executive Option-Based Compensation Around the Issuance of SFAS 123R AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Lawrence D. Brown and
Yen-Jung Lee
Date Posted: September 06, 2007Last Revised: September 15, 2008419 downloads
When are IPO Firms' Income-Increasing Accruals Informative?*
Melissa Fay Lewis
Date Posted: September 06, 2007Last Revised: September 15, 2008278 downloads
Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals:
Does Long Auditor Tenure Impair Earnings Quality?
Chih-Ying Chen
,
Chan-Jane Lin and
Yu-Chen Lin
Date Posted: September 05, 2007
AIFRS - A Practitioner's Viewpoint Journal of Applied Research in Accounting and Finance (JARAF), Vol. 2, No. 1, pp. 9-19, 2007
Wayne Lonergan
Date Posted: September 05, 2007435 downloads
Are All Audits Born Equal? Journal of Applied Research in Accounting and Finance (JARAF), Vol. 2, No. 1, pp. 21-32, 2007
Tyrone M. Carlin ,
Nigel Finch and
Guy Ford
Date Posted: September 05, 2007422 downloads
Can Global Standards be Principle Based? Journal of Applied Research in Accounting and Finance (JARAF), Vol. 2, No. 1, pp. 3-8, 2007
David Tweedie
Date Posted: September 05, 2007998 downloads
Managers' Use of 'Pro Forma' Adjustments to Meet Strategic Earnings Benchmarks
Theodore E. Christensen and
Dirk E. Black
Date Posted: September 05, 2007Last Revised: January 23, 2008204 downloads
Why Don’t Analysts Use Their Earnings Forecasts in Generating Stock Recommendations?
Bin Ke and
Yong Yu
Date Posted: September 05, 2007Last Revised: April 23, 2009384 downloads
Form vs. Substance: The Implications for Auditing Practice and Research of Alternative Perspectives on Corporate Governance Auditing: A Journal of Practice & Theory, Vol. 27, No. 2, 2008
Jeffrey R. Cohen ,
Ganesh Krishnamoorthy and
Arnold Wright
Date Posted: September 04, 2007Last Revised: December 05, 2012978 downloads
An Examination of the Link Between January Returns and Contemporaneous Earnings: Is the Small Firm/January Effect an Economically Relevant Phenomenon?
Kathryn E. Easterday
Date Posted: September 04, 2007104 downloads
Do Pennies Matter? Investor Relations Consequences of Small Negative Earnings Surprises
Richard M. Frankel ,
William J. Mayew and
Yan Sun
Date Posted: September 04, 2007289 downloads
Information Conveyed in Hiring Announcements of Senior Executives Overseeing Enterprise-Wide Risk Management Processes Journal of Accounting, Auditing and Finance, Forthcoming
Mark S. Beasley ,
Donald P. Pagach and
Richard S. Warr
Date Posted: September 04, 2007346 downloads
Quality Versus Quantity: The Case of Forward-Looking Disclosure Journal of Accounting, Auditing and Finance, Forthcoming
Sergio E. Beretta
and
Saverio Bozzolan
Date Posted: September 04, 2007937 downloads
Stock Splits as a Manipulation Tool: Evidence from Mergers and Acquisitions Financial Management, Forthcoming
Shourun Guo ,
Mark H. Liu and
Weihong Song
Date Posted: September 04, 2007
Strategic Plan Presentations to Financial Analysts: The Effects on Earnings Forecasts' Revision and Cost of Capital
Saverio Bozzolan
and
Pietro Mazzola
Date Posted: September 04, 2007412 downloads
Board Size and the Variability of Corporate Performance Journal of Financial Economics (JFE), Forthcoming
Shijun Cheng
Date Posted: September 03, 2007
Binary Choice Models for External Auditors Decisions in Asian Banks Operational Research An International Journal, Vol. 8, pp. 123-139, 2008
Chrysovalantis Gaganis
,
Fotios Pasiouras ,
Sailesh K. Tanna
and
C. Zopounidis
Date Posted: September 02, 2007Last Revised: July 15, 2009
Bank Disclosure and Market Assessment of Financial Fragility: Evidence from Banks' Equity Prices TILEC Discussion Paper No. 2008-013
María Fabiana Penas
and
Gunseli Tumer-Alkan
Date Posted: September 01, 2007Last Revised: June 07, 2008217 downloads
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