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JEL Code: M4
5,288,818 Total downloads
Showing Papers 4,901 - 4,950 of 13,017
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Revisiting the Reportedly Weak Value Relevance of Oil and Gas Asset Present Values: The Roles of Measurement Error, Model Misspecification, and Time Period Idiosyncrasy
Jeff P. Boone
Date Posted: August 28, 2001249 downloads
Tax Burden in Transition Economies and the European Union: A Comparative Study
Robert W. McGee
Date Posted: November 06, 2007249 downloads
The Importance of Other Information in Setting Stock Prices: A Cross-Country Comparison AAA 2005 FARS Meeting Paper
David A. Guenther and
Kevin Jialin Sun
Date Posted: September 01, 2004249 downloads
The New Form 8-K Disclosures
Alina Lerman
and
Joshua Livnat
Date Posted: April 30, 2008Last Revised: December 22, 2008249 downloads
The Role of Limits to Arbitrage and the Asset Growth Anomaly
Full Yet Eric Campbell Lam
and
K. C. John Wei
Date Posted: March 17, 2009Last Revised: April 09, 2011249 downloads
The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers
Margaret A. Abernethy ,
Jan Bouwens
and
Laurence van Lent
Date Posted: August 29, 2011Last Revised: April 16, 2012249 downloads
The Stock Selection and Performance of Buy-Side Analysts Management Science, Forthcoming
Boris Groysberg ,
Paul M. Healy ,
George Serafeim
and
Devin M. Shanthikumar
Date Posted: July 18, 2010Last Revised: July 18, 2012249 downloads
Exploring Critical Dialogue in the Boardroom: Getting Inside the Empirical Black Box of Board Dynamics
David O'Donnell and
Philip O'Regan
Date Posted: May 08, 2006248 downloads
Government Incentives, Top Management Turnover and Accounting Information: Evidence from China's Soes
Fang Hu
Date Posted: January 08, 2009248 downloads
Information Production, Retail Investors, and Delegated Portfolio Management AFA 2010 Atlanta Meetings Paper
Jie He
Date Posted: February 14, 2009Last Revised: October 27, 2010248 downloads
Supply and Demand of Accounting Information: The Case of Bank Financing in Russia
Igor Goncharov
and
Jochen Zimmermann
Date Posted: July 27, 2006248 downloads
The Asset Growth Anomaly and the Role of Limits to Arbitrage
Full Yet Eric Campbell Lam
and
K. C. John Wei
Date Posted: February 11, 2009Last Revised: February 20, 2009248 downloads
Ultimate Ownership and Earnings Conservatism European Accounting Review, Forthcoming
Carolina Bona Sánchez
,
Jerónimo Pérez Alemán and
Domingo J. Santana Martin
Date Posted: July 30, 2009Last Revised: April 24, 2011248 downloads
Cost of Capital and Value Without Circularity for Constant Growth Perpetuities
Felipe Mejia-Pelaez and
Ignacio Velez-Pareja
Date Posted: August 16, 2010Last Revised: January 24, 2011247 downloads
Disaggregating Operating and Financing Activities: Implications for Forecasts of Profitability
Adam M. Esplin ,
Max R. Hewitt
,
Marlene Plumlee and
Teri Lombardi Yohn
Date Posted: January 28, 2010Last Revised: January 27, 2013247 downloads
Disclosure Standards, Auditing Infrastructure, and Bribery Mitigation Canadian Academic Accounting Association 2011
Samer Khalil and
Samir Trabelsi
Date Posted: May 10, 2011Last Revised: May 01, 2013247 downloads
Do Nonaudit Services Enhance Value? Evidence from the Capital Markets
Seong-Yeon Y. Cho ,
Jongsoo Han
and
Kevin Fr. Brown
Date Posted: September 15, 2006247 downloads
Getting Bad News Out Early: Does it Really Help Stock Prices? FEDS Research Paper
Chris Downing and
Steven A. Sharpe
Date Posted: January 13, 2004247 downloads
M&A Activity and the Voluntary Adoption of Clawback Provisions in Executive Compensation Contracts
Anna Bergman Brown ,
Paquita Y. Davis-Friday and
Lale Guler
Date Posted: June 20, 2011Last Revised: January 31, 2013247 downloads
Managerial Decisions, Asset Liquidity, and Stock Liquidity
Radhakrishnan Gopalan
,
Ohad Kadan and
Mikhail Pevzner
Date Posted: July 14, 2008Last Revised: March 18, 2009247 downloads
Reviewing the SEC’s Review Process: 10-K Comment Letters and the Cost of Remediation
Cory A. Cassell ,
Lauren M. Dreher
and
Linda A. Myers
Date Posted: October 31, 2011Last Revised: March 28, 2013247 downloads
The Realism of Self-Interested Opportunism: An Experimental Investigation of Learning, Fairness, and Ethics
Jeffrey W. Schatzberg and
Douglas E. Stevens
Date Posted: April 15, 2004247 downloads
Transparency, Tax Pressure and Access to Finance ECGI - Finance Working Paper No. 332/2012, AFA 2012 Chicago Meetings Paper
Andrew Ellul
,
Tullio Jappelli ,
Marco Pagano and
Fausto Panunzi
Date Posted: March 18, 2011Last Revised: May 02, 2012247 downloads
When the Tail Wags the Dog: Hedge Accounting and its Influence on Financial Hedging Accounting and Business Research, Forthcoming
Martin Glaum and
Andrè Klöcker
Date Posted: April 11, 2011Last Revised: April 12, 2011247 downloads
Assessment of the Significance Threshold in Auditing Financial Statements Future of Banking after the Year 2000 in the World and in the Czech Republic (Finance & Banking - Rating, Audit and Accounting), Vol. 10, pp. 1731-1746, 2005
Alexandru Tugui Jr.
and
Iuliana Eugenia Georgescu
Date Posted: May 17, 2006246 downloads
Asset Write Offs in Private Firms - The Case of German SMEs
Andrea Szczesny
and
Aljosa Valentincic
Date Posted: January 22, 2009246 downloads
Board Gender Diversity and Going Concern Audit Opinions 2012 Financial Markets & Corporate Governance Conference
Larelle Law Chapple ,
Pamela Kent
and
James Routledge
Date Posted: January 04, 2012Last Revised: October 02, 2012246 downloads
Bold Security Analysts' Earnings Forecasts and Managers' Information Flow AAA 2005 FARS Meeting Paper
Allen Huang ,
Richard H. Willis and
Amy Y. Zang
Date Posted: September 07, 2004246 downloads
Discretionary Disclosures Over Time 14th Annual Conference on Financial Economics and Accounting (FEA)
Thomas F. Cosimano ,
Bjorn N. Jorgensen and
Ramachandran Ramanan
Date Posted: January 17, 2004246 downloads
Does Accounting Conservatism Impede Corporate Innovation? INSEAD Working Paper No. 2013/35/AC
Xin Chang ,
Gilles Hilary ,
Jun-Koo Kang and
Wenrui Zhang
Date Posted: December 16, 2012Last Revised: February 22, 2013246 downloads
Firm Accrual Quality Surrounding Restatements CAAA Annual Conference 2011
Christine I. Wiedman and
Kevin B. Hendricks
Date Posted: December 12, 2009Last Revised: January 13, 2011246 downloads
Public Sector to Public Services: 20 Years of 'Contextual' Accounting Research Presented to the 5th Asian Pacific Interdisciplinary Research in Accounting (APIRA) Conference, 8-10 July 2007, Auckland, New Zealand
Jane Broadbent and
James Guthrie
Date Posted: March 16, 2009246 downloads
Strategic Disclosure of Risky Prospects: A Laboratory Experiment
Jessen L. Hobson and
Steven J. Kachelmeier
Date Posted: May 09, 2003246 downloads
Time and the Dimensions of the Economic Accounting System: A Mereological Exploration General Accounting Theory. Towards Balancing the Society, pp. 61-77, 2004
Eric Melse
Date Posted: December 27, 2007246 downloads
Variance Analysis in a Multi-Task Agency Setting GEABA - Discussion Paper No. 01-16
Jörg Budde
Date Posted: May 17, 2002246 downloads
Why do EPS Forecast Error and Dispersion not Vary with Scale? Implications for Analyst and Managerial Behavior Journal of Accounting Research, Forthcoming
Foong Soon Cheong
and
Jacob K. Thomas
Date Posted: September 12, 2010246 downloads
Accounting for Intangibles and the Theories of the Firm
Giuseppe Marzo
Date Posted: September 14, 2011245 downloads
An Approach to Evaluating Relative Effectiveness in Non-Profit Institutions
Yaw M. Mensah ,
Kevin C.K. Lam and
Robert Werner
Date Posted: May 07, 2006245 downloads
Analyst Interest, Market Visibility, and Stock Returns
Michael J. Jung ,
M.H. Franco Wong and
Frank Zhang
Date Posted: May 05, 2012245 downloads
Audit Partner Disclosure: Potential Implications for Investor Reaction and Auditor Independence
Tamara A. Lambert
,
Benjamin L. Luippold
and
Chad M. Stefaniak
Date Posted: January 12, 2012Last Revised: March 28, 2013245 downloads
Deriving the Free Cash Flow (FCF) for Firm Valuation - Why We Should Include the Change in Non-Operational Working Capital in the Net Working Capital Calculation When Deriving the FCF
Robert Richard Stockfis
affiliation not provided to SSRN
Date Posted: January 14, 2012Last Revised: January 20, 2012245 downloads
International Diversification and Forecast Optimism: The Effects of Reg FD Accounting Horizons, Vol. 22, No. 2, 2008
Ole-Kristian Hope ,
Don Herrmann and
Wayne B. Thomas
Date Posted: December 10, 2007Last Revised: December 15, 2011245 downloads
Is There an Accruals or a Cash Flow Anomaly in UK Stock Returns?
Nuno Soares and
Andrew W. Stark
Date Posted: January 04, 2011245 downloads
Macroeconomic Factors and Financial Statements: Asset Writedowns During Recessions*
Rachna Prakash
Date Posted: September 14, 2007Last Revised: March 09, 2010245 downloads
On the Convergence of Management Accounting and Financial Accounting - The Role of Information Technology in Accounting Change
Jani Taipaleenmaki
and
Seppo Ikaheimo
Date Posted: November 23, 2011Last Revised: November 26, 2011245 downloads
Strategic Transfer Pricing with Risk Averse Agents Schmalenbach Business Review, Vol. 56, April 2004
Robert F. Göx and
Jens Robert Schöndube
Date Posted: June 28, 2004245 downloads
Target Financial Reporting Quality and M&A Deals That Go Bust
Hollis Ashbaugh Skaife and
Daniel Wangerin
Date Posted: April 26, 2011Last Revised: April 24, 2012245 downloads
Teaching Ethics in the Accounting and Tax Curriculum Using Milgram's Agentic Shift Theory
Anthony H. Catanach Jr. and
Shelley C. Rhoades
Date Posted: March 08, 2009245 downloads
The Impact of an Enforceable Standard in Malaysia: Assessing the Compliance of Disclosures for Large First-Time Adopters Under FRS 136 MGSM Working Paper No. 2008-12
Tyrone M. Carlin ,
Nigel Finch and
Nur Hidayah Laili
Date Posted: October 14, 2008245 downloads
The Market Reaction to the Strategic Use of Interest Rate Swaps
Michael W. Faulkender ,
Nicole Thorne Jenkins and
Chandra Seethamraju
Date Posted: September 15, 2006245 downloads
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