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JEL Code: M41
4,276,903 Total downloads
Showing Papers 4,951 - 5,000 of 9,386
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A Survey of Governance Disclosures Among U.S. Firms
Lori Holder-Webb ,
Jeffrey R. Cohen ,
Leda Nath
and
David Wood
Date Posted: March 29, 2007Last Revised: November 24, 2009342 downloads
Negative Special Items, Tax Rates, and the Income-Transfer Hypothesis
William M. Cready ,
Thomas J. Lopez and
Craig A. Sisneros
Date Posted: March 29, 2007137 downloads
Second-Order Benefits from Standards Boston College Law Review, Vol. 48, p. 169, 2007, San Diego Legal Studies Paper No. 07-90
Frank Partnoy
Date Posted: March 29, 2007214 downloads
Loss-Aversion Discount Before Earnings Announcements
Shai Levi
and
Xiao-Jun Zhang
Date Posted: March 28, 2007Last Revised: February 06, 2013
Corporate Governance Developments in Italy HANDBOOK ON INTERNATIONAL CORPORATE GOVERNANCE: COUNTRY, ANALYSES, C. Mallin, ed., pp. 45-68, Edward Elgar, 2006
Andrea Melis
Date Posted: March 28, 2007
Financial Statements and Positive Accounting Theory: The Early Contribution of Aldo Amaduzzi Accounting, Business & Financial History: An International and Comparative Review, Vol. 17, No. 1, pp. 53-62, 2007
Andrea Melis
Date Posted: March 28, 2007
Reassessing the Role of Book-Tax Conformity
Igor Goncharov
and
Joerg R. Werner
Date Posted: March 28, 2007Last Revised: April 23, 2009496 downloads
Recent Changes in Disclosure Regulation: Description and Evidence
Jennifer E. Bethel
Date Posted: March 28, 2007200 downloads
The Impact of International Accounting Standard 41 'Agriculture' in the Wine Industry
Graça Maria do Carmo Azevedo
Date Posted: March 28, 2007668 downloads
An Empirical Examination of Goals and Performance-to-Goal Following the Introduction of an Incentive Bonus Plan with Participative Goal-setting Management Science. Vol. 56, No. 1, January 2010, pp. 90–109,
Shannon W. Anderson ,
Henri C. Dekker
and
Karen L. Sedatole
Date Posted: March 27, 2007Last Revised: May 07, 2012367 downloads
The Effect of Moods on Auditors' Inventory Valuation Decisions
Janne Chung
,
Jeffrey R. Cohen and
Gary S. Monroe
Date Posted: March 27, 2007Last Revised: October 09, 2009263 downloads
Understanding Cost Management: What Can We Learn from the Evidence on 'Sticky Costs'?
Shannon W. Anderson and
William N. Lanen
Date Posted: March 27, 2007Last Revised: May 10, 20091134 downloads
Advent, Development and Use of Ratios - A Managerial Perspective
Hrishikes Bhattacharya
Date Posted: March 26, 2007296 downloads
An Empirical Assessment of the Rise and Fall of Accounting as an Academic Discipline
Timothy J. Fogarty and
Garen Markarian
Date Posted: March 26, 2007583 downloads
CEO Risk-Related Incentives and Income Smoothing AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Julia Grant ,
Antonio Parbonetti and
Garen Markarian
Date Posted: March 26, 2007Last Revised: April 18, 2009858 downloads
Does Good Corporate Governance Reduce Information Asymmetry Around Quarterly Earnings Announcements? Journal of Accounting and Public Policy, Vol. 26, No. 4, pp. 497-522, July/August 2007
Kiridaran (Giri) Kanagaretnam ,
Gerald J. Lobo and
Dennis J. Whalen
Date Posted: March 26, 2007Last Revised: April 20, 20101733 downloads
Earnings Smoothing, Governance and Liquidity: International Evidence
Ryan LaFond ,
Mark H. Lang and
Hollis Ashbaugh Skaife
Date Posted: March 26, 2007943 downloads
How Does Changing Measurement Change Management Behavior? A Review of the Evidence
Anne Beatty
Date Posted: March 26, 2007751 downloads
Strategic Consequences of Historical Cost and Fair Value Measurements Contemporary Accounting Research, Forthcoming
Ricardo Ferreira Reis and
Phillip Stocken
Date Posted: March 26, 20071988 downloads
Unexpected Accruals and Conditional Accounting Conservatism Journal of Business Finance & Accounting, Vol. 34, No. 5-6, pp. 681-704, June/July 2007
Jinhan Pae
Date Posted: March 26, 2007
What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News About Tax Aggressiveness
Michelle Hanlon and
Joel B. Slemrod
Date Posted: March 26, 2007681 downloads
Economizing Principle in Accounting Research ESSAYS IN ACCOUNTING THEORY IN HONOR OF JOEL S. DEMSKI, Rick Antle, Froystein Gjesdal, Pierre Jinghong Liang, eds., Springer, 2007, Yale ICF Working Paper No. 07-12
Shyam Sunder
Date Posted: March 23, 2007215 downloads
The Accountability Demand for Information in China and the US - A Research Note Accounting, Organizations and Society, 2007
Jacob G. Birnberg
,
Vicky B. Hoffman
and
Susana Yuen
Date Posted: March 23, 2007113 downloads
Managerial Expertise, Private Information, and Pay-Performance Sensitivity
Sunil Dutta
Date Posted: March 21, 2007423 downloads
The Choice Between Private and Public Capital Markets: The Importance of Disclosure Standards and Auditor Discipline to Countries Divesting State-Owned Enterprises Paris December 2007 Finance International Meeting AFFI-EUROFIDAI Paper
Jeffrey Pittman and
Omrane Guedhami
Date Posted: March 21, 2007161 downloads
The Effect of Short Selling on Market Reactions to Earnings Announcements Contemporary Accounting Research, Forthcoming
Dennis Lasser ,
Xue Wang
and
Yan Zhang
Date Posted: March 21, 2007Last Revised: November 05, 2009
The Supply of Corporate Social Responsibility Disclosures Among U.S. Firms
Lori Holder-Webb ,
Jeffrey R. Cohen ,
Leda Nath
and
David Wood
Date Posted: March 21, 2007Last Revised: September 28, 20091187 downloads
Aggregate Earnings and Asset Prices Journal of Accounting Research, Vol. 47, No. 5, 2009
Ray Ball ,
Gil Sadka
and
Ronnie Sadka
Date Posted: March 20, 2007Last Revised: August 24, 20111129 downloads
Market Sidedness: Insights into Motives for Trade Initiation FRB of New York Staff Report No. 292
Robert A. Schwartz and
Asani Sarkar
Date Posted: March 20, 2007279 downloads
Does Pro Forma Reporting Bias Analyst Forecasts? European Accounting Review, March 2007
Patric Andersson
and
Niclas Hellman
Date Posted: March 14, 2007237 downloads
The Voluntary Adoption of International Financial Reporting Standards and Loan Contracting Around the World Review of Accounting Studies, Forthcoming
Jeong-Bon Kim V
,
Judy S.L. Tsui
and
Cheong H. Yi
Date Posted: March 14, 2007Last Revised: October 20, 2010705 downloads
A Prescription to Retire the Rhetoric of 'Principles-Based Systems' in Corporate Law, Securities Regulation and Accounting Boston College Law School Research Paper No. 127, Vanderbilt Law Review, Vol. 60, October-November 2007
Lawrence A. Cunningham
Date Posted: March 13, 20071065 downloads
Effects of Auditors' Concession Timing on Financial Officers' Negotiation Judgments
Hun-Tong Tan and
Ken Trotman
Date Posted: March 13, 2007206 downloads
Opinion Divergence and Post-Earnings Announcement Drift
Kirsten L. Anderson
,
Jeffrey H. Harris and
Eric C. So
Date Posted: March 13, 2007313 downloads
Uniform Financial Reporting Standards: Reconsidering the Top-Down Push Yale ICF Working Paper No. 07-11
Shyam Sunder
Date Posted: March 13, 2007287 downloads
Do Firms Manage Earnings to Meet Dividend Thresholds? AFA 2008 New Orleans Meetings Paper
Naveen D. Daniel ,
David J. Denis and
Lalitha Naveen
Date Posted: March 11, 2007534 downloads
Political Cost (Dis)Incentives for Earnings Management in Private Firms
Neil Garrod ,
Pirkovic Sonja Ratej
and
Aljosa Valentincic
Date Posted: March 11, 2007457 downloads
How Investors Trade Around Interim Earnings Announcements EFA 2002 Berlin, Forthcoming
Hannu J. Schadewitz
Date Posted: March 10, 2007400 downloads
Earnings Momentum and Earnings Management Journal of Accounting, Auditing and Finance, Forthcoming
James N. Myers ,
Linda A. Myers and
Douglas J. Skinner
Date Posted: March 09, 2007
Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism MIT Sloan Research Paper No. 4640
Mozaffar Khan
and
Ross L. Watts
Date Posted: March 07, 2007Last Revised: January 09, 20102745 downloads
The Role of Trust in Top Accounting Journals
Arco C.N. van de Ven
and
Bernard Verstegen
Date Posted: March 07, 2007150 downloads
Comparing the Performance of Market-Based and Accounting-Based Bankruptcy Prediction Models
Vineet Agarwal
and
Richard Taffler
Date Posted: March 05, 2007952 downloads
Predictability and the Earnings-Returns Relation
Gil Sadka
and
Ronnie Sadka
Date Posted: March 05, 2007Last Revised: August 24, 2011637 downloads
Implied Cost of Capital Based Investment Strategies - Evidence from International Stock Markets Annals of Finance
Florian Esterer
and
David Schröder
Date Posted: March 02, 2007Last Revised: May 18, 2013343 downloads
Reduction of Non-Audit Fees and Earnings Management
Kam Wah Lai
Date Posted: March 02, 2007
The Effect of Stock Price on Discretionary Disclosure Review of Accounting Studies, Forthcoming
Ewa Sletten
Date Posted: March 02, 2007Last Revised: July 19, 2011492 downloads
The Quality of Accounting Information in Politically Connected Firms AFA 2010 Atlanta Meetings Paper
Paul K. Chaney ,
Mara Faccio and
David C. Parsley
Date Posted: March 01, 2007Last Revised: November 17, 20122066 downloads
An Experiment in Fair Value Accounting: UK Investment Vehicles
Jo Danbolt and
Bill Rees
Date Posted: March 01, 2007603 downloads
Keynesian Beauty Contest, Accounting Disclosure, and Market Efficiency
Pingyang Gao
Date Posted: March 01, 2007484 downloads
Intra-Industry Information Transfers and the Post-Earnings Announcement Drift
Tunde Kovacs
Date Posted: February 28, 2007Last Revised: December 05, 2012410 downloads
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