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JEL Code: M4
5,289,098 Total downloads
Showing Papers 4,781 - 4,830 of 13,017
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The Value Relevance of Earnings and the Prediction of One-Year-Ahead Cash Flows
Oliver Kim ,
Steve C. Lim and
Taewoo Park
University of Maryland
,
Texas Christian University - M.J. Neeley School of Business
and
Kennesaw State University
Date Posted: September 13, 2007
Working Paper Series
260 downloads
Analysis of Just in Time Prerequisites in Iranian Car Assembly Plants
Akbar Rezaei
and
mohammad imanibarandagh
affiliation not provided to SSRN
and
Urmia University
Date Posted: July 08, 2009
Working Paper Series
259 downloads
Auditor’s Independence and Accountability in Nigeria Public Enterprises: A Case of the Nigerian Ports Authority
KASU Journal of Management Sciences,Vol. 1, No. 4, January 2008
Kolawole Olugbenga Oladele
Nigerian Defence Academy, Kaduna
Date Posted: March 28, 2010
Accepted Paper Series
259 downloads
Beyond Westphalia: Competitive Legalization in Emerging Transnational Regulatory Systems
Buffalo Legal Studies Research Paper No. 2006-019
Errol Meidinger
SUNY Buffalo Law School
Date Posted: July 20, 2006
Working Paper Series
259 downloads
Compensation Consultants and CEO Pay: UK Evidence
Georgios Voulgaris
,
Konstantinos Stathopoulos
and
Martin Walker
University of Warwick - Warwick Business School
,
University of Manchester - Manchester Business School
and
University of Manchester - Manchester Business School
Date Posted: November 02, 2008
Last Revised: March 31, 2010
Working Paper Series
259 downloads
Do Firms Adjust Their Timely Loss Recognition in Response to Changes in the Banking Industry?
Journal of Accounting Research, Forthcoming, AFA 2010 Atlanta Meetings Paper
Todd A. Gormley
,
Bong Hwan Kim
and
Xiumin Martin
University of Pennsylvania - The Wharton School
,
Seoul National University
and
Washington University in Saint Louis - Olin School of Business
Date Posted: September 10, 2008
Last Revised: December 07, 2011
Accepted Paper Series
259 downloads
Empirical Tests of Audit Budget Dynamics
Michael Ettredge ,
Jean C. Bedard and
Karla M. Johnstone
University of Kansas - School of Business
,
Bentley University - Department of Accountancy
and
University of Wisconsin - Madison - Department of Accounting and Information Systems
Date Posted: August 08, 2005
Working Paper Series
259 downloads
Interfirm Organizations: A New Perspective for Cost Management
Diego Maria Macrì
,
Riccardo Silvi and
Andrea Zanoni
Università degli studi di Modena e Reggio Emilia (UNIMORE)
,
University of Bologna - Department of Management
and
University of Bologna - Faculty of Economics
Date Posted: September 12, 2007
Working Paper Series
259 downloads
Measuring and Motivating Quantity, Creativity, or Both
AAA 2008 MAS Meeting Paper
Steven J. Kachelmeier ,
Bernhard Erich Reichert
and
Michael G. Williamson
University of Texas at Austin - Department of Accounting
,
Drexel University
and
University of Texas at Austin - Red McCombs School of Business
Date Posted: July 30, 2007
Working Paper Series
259 downloads
The Effects of Accounting Restatements on Firm Growth
Journal of Accounting and Public Policy, Forthcoming
Susan Albring ,
Shawn X. Huang
,
Raynolde Pereira
and
Xiaolu Xu
Syracuse University - Joseph I. Lubin School of Accounting
,
University of Arkansas
,
University of Missouri at Columbia - School of Accountancy
and
Syracuse University - Joseph I. Lubin School of Accounting
Date Posted: September 18, 2012
Accepted Paper Series
259 downloads
The Impact of Corporate Governance on the Disclosure of Manager-Adjusted Non-GAAP Earnings
Ana Cristina Marques
NOVA School of Business and Economics
Date Posted: December 15, 2006
Working Paper Series
259 downloads
The Relationship between Bank Credit Risk and Profitability and Liquidity
The International Journal of Business and Finance Research, v. 7 (3) p. 105-118
Myrna R. Berríos
Modern Hairstyling Institute
Date Posted: January 29, 2013
Accepted Paper Series
259 downloads
The Relative Efficiency of Clawback Provisions in Compensation Contracts
Finance and Corporate Governance Conference 2011 Paper
Carolyn B. Levine and
Michael J. Smith
Carnegie Mellon University - David A. Tepper School of Business
and
Boston University School of Management
Date Posted: January 05, 2010
Last Revised: March 21, 2011
Working Paper Series
259 downloads
Accounting and Reporting Systems in the Public Administrations in Europe vis-a-vis the IPSAS’ Conceptual Framework Issue: Traditional Systems
Francesca Manes Rossi
,
Natalia Aversano
and
Johan Christiaens
Università Degli Studi di Salerno - Department of Management Research
,
University of Salerno
and
Ghent University - Department of Accountancy and Corporate Finance
Date Posted: September 23, 2012
Working Paper Series
258 downloads
Bank-Firm Relation Changes and Earnings Quality - An Analysis on Italian Small-Medium Sized Companies
Giovanni Fiori
,
Riccardo Tiscini
and
Francesca di Donato
LUISS Guido Carli University
,
Universitas Mercatorum
and
LUSPIO
Date Posted: November 28, 2007
Working Paper Series
258 downloads
Cost Structure and Sustainability in Microfinance Institutions: The Case of Bangladesh
Nelson Waweru ,
Muhammad Zahidul Islam and
Marcela Porporato
York University - School of Administrative Studies
,
York University
and
York University - Atkinson School of Administrative Studies
Date Posted: August 15, 2011
Working Paper Series
258 downloads
Goodwill Impairment – An Assessment of Disclosure Quality and Compliance Levels by Large Listed New Zealand Firms
Tyrone M. Carlin and
Nigel Finch
The University of Sydney Business School
and
The University of Sydney Business School
Date Posted: February 10, 2010
Last Revised: March 01, 2010
Working Paper Series
258 downloads
Illuminating the Limits of Auditor Accountability for Fraud Detection Through a Historical Study of Internal Control Evaluation
Journal of Business, Industry and Economics, Volume 17, Spring 2012
Stephanie D. Moussalli
,
O. Ronald Gray
and
Gokhan Karahan
Rhodes College
,
University of West Florida
and
affiliation not provided to SSRN
Date Posted: February 13, 2011
Last Revised: August 03, 2012
Accepted Paper Series
258 downloads
Implicit Employment Contracts: The Limits of Management Reputation for Promoting Firm Productivity
Journal of Accounting Research, Forthcoming
Jeffrey Hales and
Michael G. Williamson
Georgia Institute of Technology
and
University of Texas at Austin - Red McCombs School of Business
Date Posted: July 30, 2007
Last Revised: July 29, 2009
Working Paper Series
258 downloads
In Search of the 'Lost Capital'. A Theory for Valuation, Investment Decisions, Performance Measurement
Frontiers in Finance and Economics, Forthcoming
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: November 12, 2007
Last Revised: April 02, 2012
Accepted Paper Series
258 downloads
Is Forensic Accounting in the United States Becoming a Profession?
Journal of Forensic & Investigative Accounting, Vol. 4, No. 1, 2012
Wm. Dennis Huber
Capella University
Date Posted: April 18, 2012
Accepted Paper Series
258 downloads
The Cost of Customer and Supplier Financial Strength Perspectives: Evidence from the Apparel Industry
AAA 2010 Management Accounting Section (MAS) Meeting Paper
Ella Mae Matsumura and
Jason D. Schloetzer
University of Wisconsin-Madison - Department of Accounting and Information Systems
and
Georgetown University - McDonough School of Business
Date Posted: August 10, 2009
Last Revised: February 22, 2012
Working Paper Series
258 downloads
The Information Perspective and Usefulness of Accounting Information
Presented in the 3rd Conference on Financial Markets and Corporate Governance organised by La Trobe University, Melbourne, Australia on 12th and 13th April 2012.
Samithamby Senthilnathan
Eastern University, Sri Lanka
Date Posted: May 22, 2009
Last Revised: December 14, 2012
Accepted Paper Series
258 downloads
The Moderating Effects of Hierarchy and Control Systems on the Relationship Between Budgetary Participation and Performance
International Journal of Accounting, Forthcoming
Johnny Jermias and
Trisnawati Setiawan
Simon Fraser University (SFU) - Beedie School of Business
and
University of Persada Indonesia YAI
Date Posted: January 10, 2008
Accepted Paper Series
258 downloads
The Value Relevance of R&D Voluntary Disclosure: Evidence from Listed Companies in France
CAAA Annual Conference 2010
Mehdi Nekhili
,
Walid Cheffi
and
Tchakoute Hubert
Université de Reims
,
Rouen Business School
and
affiliation not provided to SSRN
Date Posted: June 08, 2010
Last Revised: June 13, 2010
Working Paper Series
258 downloads
Voluntary Disclosure of Sensitivity
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Bjorn N. Jorgensen and
Michael Kirschenheiter
University of Colorado at Boulder
and
University of Illinois at Chicago - College of Business Administration
Date Posted: September 20, 2008
Working Paper Series
258 downloads
A Re-Examination of the Costs (and Benefits) to Equity Investors from Including Accruals in Financial Reporting
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Bradley E. Lail
,
Robert Lipe and
Han Yi
Baylor University
,
Price College of Business
and
Korea University
Date Posted: September 20, 2008
Last Revised: July 02, 2009
Working Paper Series
257 downloads
Analyst Following Along the Supply Chain and Forecast Accuracy
Yuyan Guan
,
M.H. Franco Wong and
Yue Zhang
City University of Hong Kong - Department of Accountancy
,
INSEAD
and
City University of Hong Kong
Date Posted: March 06, 2011
Working Paper Series
257 downloads
Behavioral Accounting and Corporate Governance: Compensation Regimes with the Example of UBS Switzerland
Christian Offenhammer
University of St. Gallen
Date Posted: October 06, 2010
Last Revised: October 09, 2010
Working Paper Series
257 downloads
Crunch Time for Bank Audits? Questions of Practice and the Scope for Dialogue
Margaret Woods
,
Christopher Humphrey
and
Kevin Dowd
Aston Business School
,
University of Manchester - Division of Accounting and Finance
and
Nottingham University Business School (NUBS)
Date Posted: February 11, 2009
Last Revised: July 07, 2009
Working Paper Series
257 downloads
International Accounting Education and Certification in the Former Soviet Union
Barry University Working Paper Series
Robert W. McGee
Fayetteville State University
Date Posted: October 13, 2004
Working Paper Series
257 downloads
Management Earnings Forecasts and Simultaneous Release of Earnings News
Yoel Beniluz
Florida Atlantic University
Date Posted: September 18, 2006
Working Paper Series
257 downloads
Overvalued Equity and Financing Decisions
Ming Dong ,
David A. Hirshleifer and
Siew Hong Teoh
York University - Schulich School of Business
,
University of California, Irvine - Paul Merage School of Business
and
University of California - Paul Merage School of Business
Date Posted: June 30, 2011
Last Revised: July 26, 2012
Working Paper Series
257 downloads
The Effects of Increased Book-Tax Difference Tax Return Disclosures on Firm Valuation and Behavior
Journal of American Taxation Association, Volume 33, No. 2, pp. 35-65
Michael P. Donohoe and
Gary A. McGill
University of Illinois at Urbana-Champaign - Department of Accountancy
and
University of Florida - Fisher School of Accounting
Date Posted: January 29, 2010
Last Revised: November 04, 2011
Accepted Paper Series
257 downloads
The Relationship between External and Internal Performance Measures of the Firm: A Reassessment by the Econometrics of Dynamic Non-Stationary Panels (La Relation Entre Les Mesures De Performance Externes Et Internes De La Firme: Un Réexamen Par L’Économétrie Des Panels Dynamiques Non Stationnaires)
Chawki Mouelhi and
Jacques Saint-Pierre
University of Quebec at Rimouski - Department of Management Sciences
and
Laval University
Date Posted: June 18, 2009
Last Revised: June 22, 2009
Working Paper Series
257 downloads
The Superiority and Disciplining Role of Independent Analysts
Journal of Accounting & Economics (JAE), Forthcoming
Jian Xue and
Zhaoyang Gu
Hong Kong University of Science & Technology - Accounting Department
and
Chinese Univ of Hong Kong - School of Accountancy
Date Posted: July 19, 2007
Last Revised: May 15, 2008
Working Paper Series
257 downloads
Topics in Finance: Part VI - Capital Budgeting
Colorado College Working Paper No. 2011-11
Judith A. Laux
Colorado College - Department of Economics and Business
Date Posted: April 23, 2011
Working Paper Series
257 downloads
A Study of the Effect of Age, Gender, & GPA on the Ethical Behavior of Accounting Students
Sanjay Gupta
,
Nancy J. Swanson
and
Donna J. Cunningham
Valdosta State University - Department of Accounting and Finance
,
Valdosta State University - Department of Accounting and Finance
and
Valdosta State University - Department of Accounting and Finance
Date Posted: September 01, 2010
Working Paper Series
256 downloads
Are Firms with Negative Book Equity in Financial Distress?
Finance and Corporate Governance Conference 2010 Paper
Tze Chuan Ang
The University of Melbourne
Date Posted: January 20, 2010
Last Revised: March 10, 2010
Working Paper Series
256 downloads
Earnings Opacity and Closed-End Country Fund Discounts
Feng Chen ,
Ole-Kristian Hope ,
Qingyuan Li
and
Xin Wang
University of Toronto - Rotman School of Management
,
University of Toronto - Rotman School of Management
,
Wuhan University - School of Economics and Management
and
University of Hong Kong - School of Business
Date Posted: July 28, 2012
Last Revised: April 01, 2013
Working Paper Series
256 downloads
Intangible Assets, IFRS, and Analysts’ Earnings Forecasts
Accounting and Finance, Forthcoming
Keryn Chalmers ,
Greg Clinch ,
Jayne M. Godfrey and
Zi Wei
Monash University - Department of Accounting and Finance
,
University of Melbourne - Department of Accounting
,
Monash University - Department of Accounting and Finance
and
Central University of Finance and Economics - School of Accountancy
Date Posted: December 10, 2010
Last Revised: September 22, 2011
Accepted Paper Series
256 downloads
The Effects of Strategy-Management Control System Misfits on Firm Performance
CAAA Annual Conference 2010
Lindawati Gani and
Johnny Jermias
University of Indonesia
and
Simon Fraser University (SFU) - Beedie School of Business
Date Posted: January 04, 2010
Last Revised: May 31, 2010
Working Paper Series
256 downloads
A Comparison of Earnings Management Between Not-for-Profit and For-Profit Hospitals
Essam Elshafie
Northeastern Illinois University
Date Posted: September 12, 2007
Working Paper Series
255 downloads
Auditor Gender and Corporate Earnings Management Behavior in Private Finnish Firms
Jyrki Niskanen
,
Jukka Karjalainen ,
Mervi Niskanen and
Jussi Karjalainen
University of Kuopio - Department of Business and Management
,
University of Eastern Finland - Department of Business
,
University of Eastern Finland
and
affiliation not provided to SSRN
Date Posted: December 02, 2009
Last Revised: December 04, 2009
Working Paper Series
255 downloads
Auditor Incentive and Audit Size: Evidence from Chinese Audit Market
(CAAA) 2008 Annual Conference Paper
Jun Zhan
and
Michel Magnan
Concordia University, Quebec
and
Concordia University - Department of Accountancy
Date Posted: January 12, 2008
Working Paper Series
255 downloads
Changes in Value Relevance of Financial Information Upon IFRS Adoption: Evidence from Australia
Australian Journal of Management, Vol. 36, No. 2, 2011
Keryn Chalmers ,
Greg Clinch and
Jayne M. Godfrey
Monash University - Department of Accounting and Finance
,
University of Melbourne - Department of Accounting
and
Monash University - Department of Accounting and Finance
Date Posted: January 20, 2009
Last Revised: September 22, 2011
Accepted Paper Series
255 downloads
Comments on Proposed SEC 2010-2015 Draft Strategic Plan
Johnson School Research Paper Series No. 04-2010
Robert J. Bloomfield ,
Theodore E. Christensen ,
Jonathan C. Glover ,
Susan F. Haka ,
Karim Jamal ,
James A. Ohlson ,
Stephen H. Penman ,
Kathy R. Petroni ,
Eiko Tsujiyama and
Ross L. Watts
Cornell University - Samuel Curtis Johnson Graduate School of Management
,
Brigham Young University - Marriott School of Management
,
Carnegie Mellon University - David A. Tepper School of Business
,
Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management
,
University of Alberta - Department of Accounting, Operations & Information Systems
,
New York University (NYU) - Leonard N. Stern School of Business
,
Columbia University - Department of Accounting
,
Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
,
Waseda University - Graduate School of Commerce
and
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: November 28, 2009
Last Revised: January 27, 2013
Accepted Paper Series
255 downloads
How to Review a Paper
Derek Oler
and
William R. Pasewark
Texas Tech University - Rawls College of Business
and
Texas Tech University - Rawls College of Business, Area of Accounting
Date Posted: December 28, 2012
Working Paper Series
255 downloads
Keeping up with the Joneses: A Model and a Test of Collective Accounting Fraud
Nuno Goncalves Gracias Fernandes
and
José Correia Guedes
IMD International
and
Catholic University of Portugal (UCP) - Faculty of Economic Science and Business Studies
Date Posted: December 12, 2007
Working Paper Series
255 downloads
Reporting Frequency, Information Precision and Private Information Acquisition
Journal of Business Finance & Accounting, Forthcoming
Rick Cuijpers
and
Erik Peek
University of Maastricht - Department of Accounting and Information Management
and
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Date Posted: April 27, 2008
Last Revised: October 26, 2009
Accepted Paper Series
255 downloads
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