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JEL Code: M4
5,288,416 Total downloads
Showing Papers 4,951 - 5,000 of 13,018
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On the Tension between Full Revelation and Earnings Management: A Reconsderation of the Revelation Principle
Tavy Ronen and
Varda Yaari
Date Posted: January 18, 2003301 downloads
On the Tax Classification of Day Stock Traders as Investors or Traders American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Buagu Musazi
and
Krishna Rana
Date Posted: February 20, 2004195 downloads
On the Role of the Board of Statutory Auditors in Italian Listed Companies Corporate Governance: An International Review, Vol. 12, No. 1, pp. 74-84, January 2004
Andrea Melis
Date Posted: March 23, 200435 downloads
On the Revaluation of Arbitraged Assets and the Inflation Accounting Debate: Some Error Correction Estimates and Forecasts
David Butler ,
Mahmoud Ezzamel and
William Forbes
Date Posted: April 21, 1999
On the Relevance of Earnings Components in Valuation and Forecasting
Pengguo Wang
Date Posted: January 18, 201347 downloads
On the Relevance and Comparability of Segmental Data Abacus, Vol. 38, No. 2, pp. 215-234, 2002
Clive R. Emmanuel and
Neil Garrod
Date Posted: November 15, 200231 downloads
On the Relevance and Comparability of Segmental Data
Neil Garrod and
Clive R. Emmanuel
Date Posted: July 17, 2000
On the Relationship between Analyst Reports and Corporate Disclosures: Exploring the Roles of Information Discovery and Interpretation
Xia Chen ,
Qiang Cheng and
Kin Lo
Date Posted: July 18, 2006Last Revised: April 09, 2013487 downloads
On the Relationship Between Analyst Reports and Corporate Disclosures: Exploring the Roles of Information Discovery and Interpretation Journal of Accounting and Economics, Forthcoming
Xia Chen ,
Qiang Cheng and
Kin Lo
Date Posted: December 18, 2009
On the Relation of Deferred Taxes and Tax Cash Flow
Astrid K. Chludek
Date Posted: March 06, 2011Last Revised: June 25, 2011237 downloads
On the Relation Between Ownership Structure and Capital Structure Accounting and Finance, Vol. 42, pp. 1-26, 2002
Tim Brailsford ,
Barry R. Oliver and
Lay Hwa Sandra Pua
Date Posted: December 23, 200253 downloads
On the Relation Between Information Asymmetry and Real Earnings Management in Tehran Stock Exchange
Mojtaba Adili
affiliation not provided to SSRN
Date Posted: April 06, 2010Last Revised: May 24, 2010
On the Relation between Forecast Precision and Trading Profitability of Financial Analysts
Carlo Marinelli
and
Alex Weissensteiner
Date Posted: January 31, 2013Last Revised: May 16, 201368 downloads
On the Relation Between Conservatism in Accounting Standards and Incentives for Earnings Management Journal of Accounting Research, Vol. 45, No. 3, pp. 541-565, June 2007
Qi Chen ,
Thomas Hemmer and
Yun Zhang
Date Posted: December 11, 200710 downloads
On the Relation Between Conservatism in Accounting Standards and Incentives for Earnings Management Journal of Accounting Research, June 2007
Qi Chen ,
Thomas Hemmer and
Yun Zhang
Date Posted: January 23, 2007
On the Quality of FFO Forecasts Journal of Real Estate Research, Vol. 28, No. 3, 2006
David H. Downs and
Z. Nuray Guner
Date Posted: December 13, 200699 downloads
On the Prudence of Rewarding A While Hoping for B IZA Discussion Paper No. 765
Wendelin Schnedler
Date Posted: May 28, 200367 downloads
On the Performance of Naive, Analyst and Composite Earnings Forecasts: Evidence from Hong Kong Journal of International Financial Management & Accounting, Vol. 14, pp. 146-165, June 2003
Joseph W. Cheng ,
Dennis Kin-Keung Fan
and
Raymond Wai-Man So
Date Posted: December 14, 200336 downloads
On the Optimality of the Full Cost Pricing
Jean-Luc Netzer
and
Jacques Thépot
Date Posted: February 14, 2007202 downloads
On the Optimality of Linear Contracts to Induce Goal-Congruent Investment Behavior
Louis Velthuis and
Thomas Pfeiffer
Date Posted: April 15, 201040 downloads
On the Myth of Size Premiums in Corporate Valuation: Some Empirical Evidence from the German Stock Market Journal of Applied Research in Accounting and Finance (JARAF), Vol. 5, No. 1, pp. 2-15, 2010
Jorg Baetge
,
Hans-Jurgen Kirsch
,
Peter Koelen
and
Roland Schulz
affiliation not provided to SSRN
,
affiliation not provided to SSRN
,
affiliation not provided to SSRN
and
University of Muenster - Accounting Center
Date Posted: August 09, 2010444 downloads
On the Market Reaction to Revenue and Earnings Surprises Journal of Business Finance & Accounting, forthcoming.
Itay Kama
Date Posted: November 18, 2008
On the Long-Standing Issue of the Internal Rate of Return: A Complete Resolution Proceedings of the XXXIV AMASES Conference, Macerata, Italy, September 2010
Carlo Alberto Magni
Date Posted: June 10, 2010Last Revised: June 14, 2010116 downloads
On the Legitimacy of Accounting Standard Setting by Privately Organised Institutions in Germany and Europe Schmalenbachs Business Review, Vol. 54, No. 2, April 2002
Matthias Schmidt
Date Posted: January 04, 2002
On the Intertemporal Value Relevance of Conventional Financial Accounting in Australia Accounting & Finance, Vol. 47, No. 4, pp. 599-622, December 2007
Mark Brimble
and
Allan Hodgson
Date Posted: December 11, 200711 downloads
On the Interplay between Strategy and Management Control Systems
Roeland H. R. M. Aernoudts
Date Posted: February 15, 2012Last Revised: February 22, 2012715 downloads
On the Interplay between Environmental Reporting and Management Accounting Change Management Accounting Research, Forthcoming
Lies Bouten and
Sophie Hoozée
Date Posted: May 18, 2013
On the Interface Between Management Accounting and Modern Information Technology - A Literature Review and Some Empirical Evidence
Markus Granlund
Date Posted: May 08, 20072233 downloads
On the Information Role of Stock Recommendation Revisions Journal of Accounting & Economics (JAE), Forthcoming
Oya Altinkilic and
Robert S. Hansen
Date Posted: June 04, 2009
On the Incentive Effects of Uncertainty in Monitoring Agents - A Theoretical and Experimental Analysis Jena Economic Research Paper No. 2007-093
Judith Avrahami
,
Werner Guth ,
Yaakov Kareev
and
Tobias Uske
affiliation not provided to SSRN
,
Max Planck Institute of Economics
,
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: November 21, 200764 downloads
On the Global Acceptance of IAS/IFRS Accounting Standards: The Logic and Implications of the Principles-Based System Journal of Accounting and Public Policy, Vol. 27, No. 6, 2008
Salvador Carmona and
Marco Trombetta
Date Posted: February 06, 2009
On the Generalized Principal-Agent Problem: Decomposition and Existence Results Review of Economic Design, Forthcoming
Peter S. Faynzilberg and
Praveen Kumar
Date Posted: November 29, 1999
On the Fortunes of Stock Exchanges and Their Reversals: Evidence from Foreign Listings CEPR Discussion Paper No. DP7308
Nuno Goncalves Gracias Fernandes
and
Mariassunta Giannetti
Date Posted: July 15, 20098 downloads
On the Fortunes of Stock Exchanges and Their Reversals: Evidence from Foreign Listings ECGI - Finance Working Paper No. 214/2008, Paolo Baffi Centre Research Paper No. 2009-60
Nuno Goncalves Gracias Fernandes
and
Mariassunta Giannetti
Date Posted: August 07, 2008Last Revised: August 12, 2012307 downloads
On the Fortunes of Stock Exchanges and Their Reversals: Evidence from Foreign Listings Journal of Financial Intermediation, Forthcoming
Nuno Goncalves Gracias Fernandes
and
Mariassunta Giannetti
Date Posted: March 17, 2013
On the Factors Influencing Return-earnings Relationship
Reza Espahbodi
Date Posted: November 03, 2000605 downloads
On the Empirical Relationship Between Market Value and Residual Income in the UK Management Accounting Research, Vol 8, No 4, December 1998
Hardy M. Thomas and
Andrew W. Stark
Date Posted: November 03, 1998
On the Efficiency of Cost-based Decision Rules for Capacity Planning
Bala V. Balachandran
,
Ramji Balakrishnan and
Shiva Sivaramakrishnan
Date Posted: July 13, 1998
On the Effects of the Degree of Discretion in Reporting Managerial Performance CentER Discussion Paper No. 2008-21
Anja De Waegenaere and
J. Wielhouwer
Date Posted: February 20, 200854 downloads
On the Development of an Efficient Deflator for the Estimation of Accounting-Based Valuation Models
Juan Manuel García Lara ,
Christos A. Grambovas and
Martin Walker
Date Posted: March 30, 2009Last Revised: September 23, 2009178 downloads
On the Determinants of Measurement Error in Time-Driven Costing Accounting Review, Forthcoming
Eddy Cardinaels and
Eva Labro
Date Posted: December 04, 2007
On the Determinants of Enterprise Risk Management Implementation ENTERPRISE IT GOVERNANCE, BUSINESS VALUE AND PERFORMANCE MEASUREMENT, Nan Si Shi and Gilbert Silvius, eds., IGI Global, 2011
Kurt A. Desender
Date Posted: November 02, 2007Last Revised: July 26, 20112608 downloads
On the Demand for Independent and Active Audit Committees Journal of Corporate Finance
Stuart Gillan and
Daniel N. Deli
Date Posted: July 25, 2000
On the Demand for Independent and Active Audit Committees
Daniel N. Deli and
Stuart Gillan
Date Posted: April 23, 2005360 downloads
On the Definitions of Income, Expenses and Profit in IFRS Accounting in Europe, Forthcoming
Richard Barker
Date Posted: March 28, 2010359 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
On the Convergence of Financial Accounting and Management Accounting
Jani Taipaleenmaki
and
Seppo Ikaheimo
Date Posted: April 25, 2009786 downloads
On the Conditions Under Which Audit Risk Increases With Information European Accounting Review, Vol. 17, No. 3, pp. 559-585, September 2008
Yasuhiro Ohta
Date Posted: April 09, 2008Last Revised: December 27, 2008
On the Benefits of Allowing CEOs to Time Their Stock Option Exercises
Volker Laux
Date Posted: October 25, 2006Last Revised: October 13, 2007218 downloads
On the Balance-Sheet Based Model of Financial Reporting
Ilia D. Dichev
Date Posted: August 26, 2007861 downloads
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