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484,509
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393,865
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JEL Code: M4
5,294,510 Total downloads
Showing Papers 4,901 - 4,950 of 13,026
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Board of Directors and Opportunistic Earnings Management: Evidence from India
Journal of Accounting, Auditing and Finance, Vol. 23, No. 4, 2008
Jayati Sarkar ,
Subrata Sarkar and
Kaustav Sen
Indira Gandhi Institute of Development Research (IGIDR)
,
Indira Gandhi Institute of Development Research (IGIDR)
and
Pace University - Lubin School of Business
Date Posted: December 21, 2008
Accepted Paper Series
Earnings Surprise and Sophisticated Investor Preferences in India
Journal of Contemporary Accounting and Economics, Forthcoming
Kaustav Sen
Pace University - Lubin School of Business
Date Posted: December 21, 2008
Accepted Paper Series
Analysts' Earnings Forecast Errors and Cost of Equity Capital Estimates
Review of Accounting Studies, Vol. 18, No. 1, 2013
Stephannie Larocque
Mendoza College of Management, University of Notre Dame
Date Posted: December 19, 2008
Last Revised: August 25, 2012
Accepted Paper Series
350 downloads
Appropriate Audit Support System Use: The Influence of Auditor, Audit Team and Firm Factors
Accounting Review, May 2009
Carlin Dowling
University of Melbourne - Department of Accounting
Date Posted: December 19, 2008
Accepted Paper Series
Audit Support System Design and the Declarative Knowledge of Long-Term Users
Journal of Emerging Technologies in Accounting, Vol. 5, pp. 1-10, 2008
Carlin Dowling
,
Stewart A. Leech
and
Robyn Moroney
University of Melbourne - Department of Accounting
,
University of Melbourne - Department of Accounting and Business Information Systems
and
Monash University
Date Posted: December 19, 2008
Accepted Paper Series
Fundamental Analysis, Institutional Investment, and Limits to Arbitrage
Yanfeng Xue
and
May H. Zhang
George Washington University - Department of Accountancy
and
Fordham University - Graduate School of Business Administration
Date Posted: December 19, 2008
Working Paper Series
407 downloads
The Extent of Implicit Taxes at the Corporate Level and the Effect of TRA86
McCombs Research Paper Series No. ACC-05-09
Ross Jennings ,
Connie D. Weaver and
William J. Mayew
University of Texas at Austin - Department of Accounting
,
Texas A&M University
and
Duke University - Fuqua School of Business
Date Posted: December 19, 2008
Last Revised: June 23, 2011
Working Paper Series
171 downloads
The Market Reaction to Arthur Andersen's Role in the Enron Scandal: Loss of Reputation or Confounding Effects?
Journal of Accounting & Economics (JAE), Vol. 46, No. 2-3, pp. 279-293, December 2008
Karen K. Nelson ,
Richard A. Price III and
Brian Rountree
Rice University - Jones Graduate School of Business
,
Utah State University - Huntsman School of Business
and
Rice University - Jesse H. Jones Graduate School of Business
Date Posted: December 19, 2008
Accepted Paper Series
A Modified Audit Production Framework: Evaluating the Relative Efficiency of Audit Engagements
Accounting Review, Forthcoming
W. Robert Knechel ,
Paul Rouse and
Caren Schelleman
University of Florida - Fisher School of Accounting
,
University of Auckland - Faculty of Business & Economics
and
Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Date Posted: December 18, 2008
Accepted Paper Series
317 downloads
The Provision of Tax Services by Incumbent Auditors and Earnings Management: Evidence from Korea
Journal of International Financial Management & Accounting, Vol. 20, No. 1, pp. 79-103, Spring 2009
Won-Wook Choi ,
Ho-Young Lee and
Byung Wook Jun
Yonsei University
,
Yonsei University
and
Yonsei University
Date Posted: December 18, 2008
Accepted Paper Series
3 downloads
Accounting Rules? Stock Buybacks and Stock Options: Additional Evidence
UC Davis Graduate School of Management Research Paper No. 08-09
Paul A. Griffin and
Ning Zhu
University of California, Davis - Graduate School of Management
and
China Academy of Financial Research (CAFR)
Date Posted: December 17, 2008
Last Revised: December 20, 2009
Working Paper Series
420 downloads
Analyst Quality, Optimistic Bias, and Reactions to Major News
Jian Cao
and
Mark J. Kohlbeck
Florida Atlantic University
and
Florida Atlantic University - School of Accounting
Date Posted: December 17, 2008
Last Revised: June 04, 2009
Working Paper Series
113 downloads
Barriers to Mobility: The Lockout Effect of U.S. Taxation of Worldwide Corporate Profits
John R. Graham ,
Michelle Hanlon and
Terry J. Shevlin
Duke University - Fuqua School of Business
,
Massachusetts Institute of Technology (MIT) - Sloan School of Management
and
University of California-Irvine
Date Posted: December 17, 2008
Last Revised: September 01, 2010
Working Paper Series
494 downloads
Board Capital, Board Characteristics, and Managerial Share Ownership: Impact on Firm Performance
Johnny Jermias
Simon Fraser University (SFU) - Beedie School of Business
Date Posted: December 17, 2008
Working Paper Series
220 downloads
Capitalizing Research & Development and 'Other Information': The Incremental Information Content of Accruals versus Cash Flows
Journal of Management Control, Vol. 22, No. 3, pp. 241-278, 2011
Tami Dinh Thi
and
Wolfgang Schultze
University of New South Wales (UNSW) - School of Accounting
and
University of Augsburg
Date Posted: December 17, 2008
Last Revised: September 13, 2012
Accepted Paper Series
567 downloads
Compensation Objectives and Business Unit Pay Strategy
Chicago Booth School of Business Research Paper No. 08-24
Joseph Gerakos ,
Christopher D. Ittner and
Frank Moers
University of Chicago - Booth School of Business
,
University of Pennsylvania - Accounting Department
and
Maastricht University School of Business and Economics
Date Posted: December 17, 2008
Last Revised: February 24, 2013
Working Paper Series
438 downloads
Credit Ratings and Taxes: The Effect of Book/Tax Differences on Ratings Changes
Contemporary Accounting Research, Vol. 27, No. 2, pp. 43-358
Benjamin C. Ayers ,
Stacie Kelley Laplante and
Sean T. McGuire
University of Georgia
,
University of Georgia
and
Texas A&M University - Department of Accounting
Date Posted: December 17, 2008
Last Revised: January 06, 2012
Accepted Paper Series
389 downloads
Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements
Ying Cao
,
Linda A. Myers and
Thomas C. Omer
Chinese University of Hong Kong (CUHK) - School of Accountancy
,
University of Arkansas
and
Texas A&M University (TAMU) - Department of Accounting
Date Posted: December 17, 2008
Last Revised: June 07, 2011
Working Paper Series
662 downloads
The Efficiency Improvement of Resource Management with ERP Implementation: Finance Management Perspective
Jidong Zhang
and
Liyan Wang
Beijing International Studies University
and
Peking University - Guang Hua School of Management
Date Posted: December 17, 2008
Last Revised: January 28, 2010
Working Paper Series
Are Special Items Informative About Future Profit Margins?
Review of Accounting Studies, Forthcoming
Patricia M. Fairfield ,
Karen A. Kitching and
Vicki Wei Tang
Georgetown University - Department of Accounting and Business Law
,
George Mason University
and
Georgetown University - Robert Emmett McDonough School of Business
Date Posted: December 15, 2008
Accepted Paper Series
203 downloads
Deferred Revenues and the Matching of Revenues and Expenses
Contemporary Accounting Research, Forthcoming
Rachna Prakash
and
Nishi Sinha
RIT
and
Boston University - School of Management
Date Posted: December 15, 2008
Last Revised: March 07, 2012
Accepted Paper Series
Dumping of F.M.C.G.: Causing Challenges to the Western Economy
Jitendra Singh Maini
affiliation not provided to SSRN
Date Posted: December 15, 2008
Last Revised: December 05, 2010
Working Paper Series
Strategies, Decentralization, and Controls in Internationalized Finnish Firms
Finnish Journal of Business Economics, No. 1, pp. 35-57, 2001
Lili-Anne Kihn
University of Tampere, School of Management
Date Posted: December 15, 2008
Last Revised: December 22, 2008
Accepted Paper Series
Broadening Accounting Fair Value in Three Dimensions: Strands in the Current SEC Roundtable Discussions
Andrey Igorevich Artemenkov
The Russian Society of Appraisers
Date Posted: December 14, 2008
Working Paper Series
202 downloads
The Determinants of Multiple Forms of Controls in Foreign Subsidiary Manager Evaluations
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Vol. 5, No. 2, pp. 157-182, 2008
Lili-Anne Kihn
University of Tampere, School of Management
Date Posted: December 14, 2008
Last Revised: January 07, 2009
Accepted Paper Series
How the Global Credit and Economic Crises are Affecting Accounting and Financial Reporting Issues: An Overview of Key Implications from a Credit Perspective
Moody's Global Credit Research, December 2008
Mark LaMonte
,
Wallace Enman
,
Wesley Smyth
,
Donald Robertson
and
Jason M. Cuomo
Moody's Investors Service
,
affiliation not provided to SSRN
,
Moody's Corporation
,
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: December 13, 2008
Last Revised: May 12, 2011
Accepted Paper Series
1002 downloads
The Organizational and Operational Boundaries of Triple Bottom Line Reporting: A Survey
Environmental Management, Vol. 41, No. 1, pp. 106-117, 2008
Pablo Archel
,
Manuel Fernández Chulián
and
Carlos Larrinaga
University of Navarra - Gestion de Empresas
,
Universidad Pablo de Olavide
and
University of Burgos - Department of Economics
Date Posted: December 13, 2008
Accepted Paper Series
Capital Gains Taxes and the Market Response to Public Announcements in Alternative Tax Regimes
Greg Clinch and
Mahmoud Odat
University of Melbourne - Department of Accounting
and
University of Technology, Sydney
Date Posted: December 12, 2008
Last Revised: June 01, 2009
Working Paper Series
49 downloads
Comparing Performance Measurement Approaches in Accounting Research
Finnish Journal of Business Economics, No. 2, pp. 143-184, 2005
Lili-Anne Kihn
University of Tampere, School of Management
Date Posted: December 12, 2008
Last Revised: January 22, 2009
Accepted Paper Series
405 downloads
Corporate Governance Quality and Internal Control Reporting Under SOX Section 302
Nathaniel M. Stephens
Utah State University - Jon M. Huntsman School of Business
Date Posted: December 12, 2008
Last Revised: June 28, 2010
Working Paper Series
968 downloads
Dynamics of Design and Teaching of Accounting Theory In Colombia (1970-2000): An Institutional Exploration
Mauricio Gómez Villegas
National University of Colombia - School of Management and Accounting
Date Posted: December 12, 2008
Working Paper Series
295 downloads
Factors Influencing Narrative Disclosure by Large UK Charities: Interview Evidence
Juliana Jetty
and
Vivien A. Beattie
University of Glasgow - Department of Accounting and Finance
and
University of Glasgow - Department of Accounting and Finance
Date Posted: December 12, 2008
Working Paper Series
199 downloads
Information System Integration, Enabling Control and Performance
Accounting, Organizations and Society, Forthcoming
Christopher S. Chapman
and
Lili-Anne Kihn
Imperial College Business School
and
University of Tampere, School of Management
Date Posted: December 12, 2008
Accepted Paper Series
A Variance Decomposition Primer for Accounting Researchers
Jeffrey L. Callen and
Dan Segal
University of Toronto - Rotman School of Management
and
Interdisciplinary Center (IDC) Herzliyah
Date Posted: December 11, 2008
Working Paper Series
804 downloads
In Search of Informed Discretion: An Experimental Investigation of Fairness and Trust Reciprocity
Accounting Review, Vol. 87, No. 2, 2012
Victor S. Maas ,
Marcel Van Rinsum
and
Kristy L. Towry
Erasmus University Rotterdam (EUR)
,
RSM Erasmus University
and
Emory University
Date Posted: December 11, 2008
Last Revised: December 13, 2011
Accepted Paper Series
Institutional Logics, ICT and Stability of Management Accounting
European Accounting Review, Vol. 18, No. 2, pp.241-275, 2008
Timo Hyvonen
,
Janne Järvinen
,
Jukka Pellinen
and
Tapani Rahko
University of Turku - School of Economics
,
University of Oulu
,
University of Jyväskylä
and
University of Tampere
Date Posted: December 11, 2008
Last Revised: August 31, 2010
Accepted Paper Series
The Development of Earnings Quality in Germany and its Implication for Further Research: A Quantitative Empirical Analysis of German Listed Companies Between 1997 and 2006
Bernhard Schwetzler
and
Marco O. Sperling
HHL Leipzig Graduate School of Management - Department of Finance
and
HHL - Leipzig Graduate School of Management
Date Posted: December 11, 2008
Last Revised: March 27, 2010
Working Paper Series
384 downloads
Accounting for Public Hospitals: A Case Study of Modified GAAP
Abacus, Vol. 44, No. 4, pp. 399-422, December 2008
Sheila Ellwood
University of Bristol
Date Posted: December 10, 2008
Accepted Paper Series
3 downloads
Antecedents of Budget Participation: Leadership Style, Information Asymmetry, and Evaluative Use of Budget
Abacus, Vol. 44, No. 4, pp. 423-442, December 2008
Larissa Kyj
and
Robert J. Parker
Rowan University - Rohrer College of Business
and
University of New Orleans - Department of Accounting
Date Posted: December 10, 2008
Accepted Paper Series
3 downloads
Challenges to Implementing Strategic Performance Measurement Systems in Multi-Objective Organizations: The Case of a Large Local Government Authority
Abacus, Vol. 44, No. 4, pp. 377-398, December 2008
Claudine Umashev
and
Roger J. Willett
Queensland University of Technology - School of Accountancy
and
University of Tasmania
Date Posted: December 10, 2008
Accepted Paper Series
2 downloads
The Dialogus De Scaccario (c.1179): The First Western Book on Accounting?
Abacus, Vol. 44, No. 4, pp. 443-474, December 2008
Michael J. Jones
Cardiff University - Cardiff Business School
Date Posted: December 10, 2008
Accepted Paper Series
2 downloads
The Search for Standard Costing in the United States and Britain
Abacus, Vol. 44, No. 4, pp. 341-376, December 2008
Richard K. Fleischman ,
Trevor Boyns and
Thomas Tyson
affiliation not provided to SSRN
,
Cardiff University - Cardiff Business School
and
St. John Fisher College
Date Posted: December 10, 2008
Accepted Paper Series
3 downloads
Does Female Representation on Audit Committees Affect Audit Fees?
Quarterly Journal of Finance and Accounting, Vol. 49, No. 3-4, pp. 113-139, 2010
Kim Ittonen
,
Johanna Miettinen
and
Sami Vähämaa
University of Vaasa - Department of Accounting and Finance
,
University of Vaasa - Department of Accounting and Finance
and
University of Vaasa
Date Posted: December 10, 2008
Last Revised: April 28, 2012
Accepted Paper Series
462 downloads
Drafting and using of the Board Table within Company's Management Control
Proceedings of the 5th Biennial International Symposium SIMPEC 2004
Carmen Gabriela Sirbu
Danubius University, Romania
Date Posted: December 10, 2008
Accepted Paper Series
43 downloads
FASB and IASB: Dependence Despite Independence
Virginia Law & Business Review, Vol. 3, p. 275, 2008
Andreas M. Fleckner
Max Planck Institute for Comparative and International Private Law
Date Posted: December 10, 2008
Last Revised: February 03, 2009
Accepted Paper Series
2615 downloads
Measuring the Risk of Firms with Sensitivity Analysis
Studia Universitatis Review, No. 15/2005
Carmen Gabriela Sirbu
Danubius University, Romania
Date Posted: December 10, 2008
Working Paper Series
77 downloads
The Comprehensive Income Issue in Europe
Igor Goncharov
and
Allan Hodgson
WHU - Otto Beisheim School of Management
and
University of Queensland - Faculty of Business, Economics and Law
Date Posted: December 10, 2008
Last Revised: August 31, 2009
Working Paper Series
696 downloads
The Manufacturing Cost - A Management Instrument at Firm Level
International Conference: "The Impact of European Integration on the National Economy", Babes - Bolyai University, 2005
Carmen Gabriela Sirbu
Danubius University, Romania
Date Posted: December 10, 2008
Accepted Paper Series
72 downloads
The Role of Audit Committees in Managing Relationships with External Auditors after SOX: Evidence from the US
Rani Hoitash
and
Udi Hoitash
Bentley University - Department of Accountancy
and
Northeastern University
Date Posted: December 08, 2008
Working Paper Series
421 downloads
Internal Control Weaknesses and Client Risk Management
Journal of Accounting, Auditing and Finance, Vol. 24, No. 4, pp. 543-579, 2009
Randal J. Elder ,
Yan Zhang ,
Jian Zhou and
Nan Zhou
Syracuse University
,
State University of New York at Binghamton - School of Management
,
University of Hawaii at Manoa
and
State University of New York at Binghamton - School of Management
Date Posted: December 08, 2008
Last Revised: December 16, 2009
Accepted Paper Series
1070 downloads
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