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JEL Code: M4
5,335,547 Total downloads
Showing Papers 5,001 - 5,050 of 13,132
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On Financial Accounting Measurement: A Reconsideration of SFAC5 by the FASB is Needed Journal of Applied Business Research, Vol.13, No.3, pp. 89-103, Summer 1997
Stanley C.W. Salvary
Date Posted: April 15, 2005243 downloads
Stopping the Enron End-Runs and Other Trick Plays: The Book-Tax Accounting Conformity Defense Columbia Business Law Review, Vol. 2003, pp. 35-190, 2003
Anthony J. Luppino
Date Posted: August 27, 2007243 downloads
The Effect of Financial and Non-Financial Performance Measures on Managerial Data Manipulation and Myopia: Analysis of a Causal Path Model
Marcel Van Rinsum
and
Frank G. H. Hartmann
Date Posted: March 04, 2012243 downloads
The Influence of Tax and Non-Tax Factors on Banks' Choice of Organizational Form
Leslie D. Hodder ,
Mary Lea McAnally and
Connie D. Weaver
Date Posted: May 06, 2002243 downloads
Why Emerging Economies Should Not Follow US and UK Audit Practices Accepted for Presentation to the 14th Annual Global Finance Conference, Melbourne, Australia, April 1-4, 2007
Shann Turnbull
Date Posted: January 26, 2007243 downloads
A New Approach to Stock Valuation: Continuous Time Abnormal Earnings Model
Yuan Mingzhe
Date Posted: November 16, 2008242 downloads
Audit Committee Practices in Malaysian Large Firms
Zulkarnain Muhamad Sori
,
Shamsher Mohamad
and
Siti Shaharatulfazzah Mohd Saad
affiliation not provided to SSRN
Date Posted: November 19, 2007242 downloads
Auditor Business Process Analysis and Linkages Among Auditor Risk Judgements Auditing: A Journal of Practice & Theory, Forthcoming
Natalia Kochetova-Kozloski
,
Thomas M. Kozloski
and
William F. Messier Jr.
Date Posted: March 27, 2010Last Revised: March 11, 2013242 downloads
Cost Behavior and Executive Compensation
Marcus L. Caylor
and
Thomas J. Lopez
Date Posted: May 14, 2010242 downloads
Dividing the Pie ERIM Report Series Reference No. ERS-2002-101-F&A
Mark D. Flood ,
Kees C. G. Koedijk ,
Mathijs A. Van Dijk
and
Irma W. van Leeuwen
Date Posted: January 18, 2003242 downloads
Do Independent Audit Committees Prevent Auditor Opinion Shopping?
Estíbaliz Biedma López
,
Emiliano Ruiz-Barbadillo
and
Nieves Gomez Aguilar
Date Posted: December 12, 2010242 downloads
Earnings Management, Time Preferences, and Long Term Decisions
Wolfgang Schultze
and
Andreas Weiler
Date Posted: May 10, 2010Last Revised: June 10, 2011242 downloads
How Does Readability Influence Investors’ Judgments? Consistency of Benchmark Performance Matters
Hun-Tong Tan ,
Elaine Wang and
Bo Zhou
Date Posted: October 26, 2011Last Revised: August 21, 2012242 downloads
Limits to Arbitrage and Value Investing: Evidence from Brazil
Fernando Caio Galdi and
Alexsandro Broedel Lopes
Date Posted: March 22, 2008Last Revised: January 29, 2010242 downloads
Prospect Theory and the Timeliness of the Earnings Announcements: Empirical Evidence from Listed Chinese Firms
Dengshi Huang
and
Jia-nan Zhou
Date Posted: March 23, 2006242 downloads
The Neuroscience Behind the Stock Market's Reaction to Corporate Earnings News
Jan Barton ,
Gregory Berns
and
Andrew Brooks
Date Posted: August 15, 2012242 downloads
Valuation in the Services Sector of the United Arab Emirates Stock Market University of Wollongong in Dubai Working Paper No. 24/2004
Date Posted: September 06, 2004242 downloads
Who's Afraid of the Auditor? Differential Market Reaction to Bad and Good News
Richard Taffler and
Christine E.L. Tan
Date Posted: March 06, 2005242 downloads
A Descriptive Study of Factors Associated with the Internal Audit Function Having an Impact: Comparisons between Organizations in a Developed and an Emerging Economy
Audrey A. Gramling ,
Irem Nuhoglu
and
David A. Wood
Date Posted: October 22, 2011Last Revised: April 17, 2012241 downloads
An Institutional Review of Earnings Quality in Japan
Mark Landis
,
Mike Braswell
,
Kimikatsu Nishimura
and
Scott I. Jerris
Date Posted: January 17, 2010Last Revised: May 30, 2010241 downloads
Did FIN 48 Limit the Use of Tax Reserves as a Tool for Earnings Management?
Richard A. Cazier
,
Sonja O. Rego ,
Xiaoli (Shaolee) Tian
and
Ryan J. Wilson
Date Posted: August 09, 2010Last Revised: August 17, 2011241 downloads
Earning Management: Do Firms Play 'Follow the Leader'?
Brian Bratten
,
Jeff L. Payne and
Wayne B. Thomas
Date Posted: July 31, 2012Last Revised: September 23, 2012241 downloads
Fair Value Accounting, Auditor Specialization, and Earnings Management: Evidence from the Banking Industry
Brian Bratten
,
Monika Causholli
and
Linda A. Myers
Date Posted: September 24, 2012Last Revised: April 05, 2013241 downloads
Financial Reporting Reform and Organisational Change - Evidence from Australia's IFRS Adventure MGSM Working Paper No. 2008-13
Tyrone M. Carlin and
Nigel Finch
Date Posted: November 29, 2008241 downloads
Measures of the Timeliness of Earnings Australian Accounting Review, Forthcoming
Philip R. Brown ,
Glen Dobbie
and
Andrew B. Jackson
affiliation not provided to SSRN
and
University of New South Wales (UNSW) - School of Accounting
Date Posted: October 19, 2009Last Revised: July 02, 2011241 downloads
Social and Environmental Reporting: The Australian Food and Beverage Industry Presented to the 30th Annual Congress of the European Accounting Association, 25-27 April 2007, Lisbon, Portugal
Suresh Cuganesan ,
Leanne Ward and
James Guthrie
Date Posted: March 16, 2009241 downloads
Statistical Studies of Financial Reports and Stock Markets
Shyam Sunder
Date Posted: September 14, 2011241 downloads
Subordinates as the First Line of Defense Against Biased Financial Statements
S. Jane Kennedy Jollineau ,
Thomas W. Vance
and
Alan Webb
Date Posted: January 12, 2008Last Revised: November 27, 2012241 downloads
Systemic Value Added, Residual Income and Decomposition of a Cash Flow Stream University of Modena and Reggio Emilia Economics Working Paper
Carlo Alberto Magni
Date Posted: November 23, 2007Last Revised: July 14, 2009241 downloads
The Impact of Earnings Management on the Performance of Earnings-Based Valuation Models
Lucie Courteau ,
Jennifer L. Kao and
Yao Tian
Date Posted: November 11, 2010Last Revised: January 27, 2013241 downloads
The Importance of Account Relations on Audit Planning Decisions Based on the Seriousness of Interim Evidence Findings and the Presence of Profit Pressure
Scott D. Vandervelde
Date Posted: May 22, 2004241 downloads
A Theory of Asset Pricing and Performance Evaluation for Minority Banks with Implications for Bank Failure Prediction, Compensating Risk, and CAMELS Rating
Date Posted: November 19, 2010Last Revised: January 29, 2011240 downloads
Accounting and Organisational Change in Italian Local Governments: What's Beyond Managerial Fashion? SDA BOCCONI, Research Division Working Paper No. 02-78
Laura Caccia
and
Ileana Steccolini
Date Posted: November 20, 2002240 downloads
Does the Stock Market See a Zero or Small Positive Earnings Surprise as a Red Flag?
Zhi-Xing Lin
and
Michael S. H. Shih
Date Posted: September 15, 2006240 downloads
Expectation Management through Management Forecast - A Life of Tail Asymmetry under Consecutive Adjustment Osaka University of Economics Working Paper No. 2005-1
Kazuo Kato ,
Michio Kunimura and
Toru Kotani
Date Posted: May 03, 2005240 downloads
Financial Interlocks and Earnings Management: Evidence from Italy
Garen Markarian
and
Antonio Parbonetti
Date Posted: May 04, 2009Last Revised: May 13, 2009240 downloads
Jury Verdicts Against Auditors Under Precise and Imprecise Accounting Standards Emory Public Law Research Paper No. 10-132, Emory Law and Economics Research Paper No. 10-85
Kathryn Kadous and
Molly Mercer
Date Posted: September 27, 2010Last Revised: June 10, 2012240 downloads
Overpricing: Evidence from Earnings Announcements
Henk Berkman and
Paul D. Koch
Date Posted: August 04, 2006240 downloads
Segment Profitability, Misvaluation, and Corporate Divestment Accounting Review, Vol. 82, No. 1, pp. 1-26, 2007, HKUST Business School Research Paper No. 07-07
Peter F. Chen and
Guochang Zhang
Date Posted: April 03, 2007240 downloads
The Asymmetric Market Valuation of Nonrecurring Items and Accounting Conservatism
Richard Zhe Wang
and
Madeline Kay Trimble
Date Posted: May 15, 2011Last Revised: July 19, 2011240 downloads
The Effect of Mandatory Financial Statement Disclosures on Tax Reporting and Collections: The Case of FIN 48 and Multistate Tax Avoidance McCombs Research Paper Series No. ACC-04-11
Sanjay Gupta ,
Lillian F. Mills and
Erin Towery
Date Posted: September 23, 2011Last Revised: May 01, 2013240 downloads
The Effects of Executive Compensation Contracts and Auditor Effort on Pro Forma Reporting Decisions
Dirk E. Black
,
Ervin L. Black Sr. ,
Theodore E. Christensen and
James F. Waegelein
Date Posted: December 08, 2008Last Revised: April 24, 2011240 downloads
Transactions Accounts and Loan Monitoring FRB of Philadelphia Working Paper No. 05-14
Loretta J. Mester and
Leonard I. Nakamura
Date Posted: September 14, 2005240 downloads
Walking the Talk? Supply Chain Accounting and Trust Among UK Supermarkets and Suppliers
Clinton Free
Date Posted: November 30, 2006240 downloads
Accounting Conservatism and Creditor Conflicts
Jochen Bigus
Date Posted: June 25, 2010239 downloads
Accounting for the Alignment of Interest and Commitment in Interfirm Transactional Relationships
ERIM Report Series Reference No. ERS-2004-095-F&A
Ed G. J. Vosselman and
Jeltje van der Meer-Kooistra
Date Posted: December 20, 2004239 downloads
Audit Committees and Financial Reporting Quality Following the Government Transformation Program: Evidence from Malaysia AKEPT Annual Young Researchers X³, 2011,
Sherliza Puat Nelson
and
Nurul Nazlia Jamil
Date Posted: December 17, 2011Last Revised: February 13, 2012239 downloads
Can Sexual Acts between (or among) Consenting Adults be Considered an Act Discreditable to the Profession under AICPA Code of Professional Conduct Rule 501? A Philosophical Look at a Practical Ethical Question J. of Accounting, Ethics & Public Policy, Vol. 2, No. 4
Robert W. McGee
Date Posted: December 20, 2000239 downloads
Changes in Operational Efficiency and Firm Performance: A Frontier Analysis Approach
Bok Baik
,
Joon Chae
,
Sunhwa Choi
and
David B. Farber
Date Posted: September 23, 2010239 downloads
Chinese Reverse Mergers, Accounting Regimes, and the Rule of Law in China Thomas Jefferson Law Review, Vol. 34, No. 1, 2011, Thomas Jefferson School of Law Research Paper No. 2024135
Benjamin A. Templin
Date Posted: March 20, 2012Last Revised: April 03, 2012239 downloads
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