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JEL Code: M41
4,313,231 Total downloads
Showing Papers 5,051 - 5,100 of 9,469
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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, 2007687 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, 2007163 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, 20091192 downloads
The Impact of Related Party Sales by Listed Chinese Firms on Earnings Informativeness and Earnings Forecasts International Journal of Business, Vol. 17, No. 3, 2012
Jiwei Wang
and
Hongqi Yuan
Date Posted: March 20, 2007Last Revised: June 04, 2013
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, 20111134 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, 2007281 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, 2010707 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, 20071071 downloads
Effects of Auditors' Concession Timing on Financial Officers' Negotiation Judgments
Hun-Tong Tan and
Ken Trotman
Date Posted: March 13, 2007207 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, 2007291 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, 2007539 downloads
Political Cost (Dis)Incentives for Earnings Management in Private Firms
Neil Garrod ,
Pirkovic Sonja Ratej
and
Aljosa Valentincic
Date Posted: March 11, 2007461 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, 20102762 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, 2007954 downloads
Predictability and the Earnings-Returns Relation
Gil Sadka
and
Ronnie Sadka
Date Posted: March 05, 2007Last Revised: August 24, 2011640 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, 2011497 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, 20122076 downloads
An Experiment in Fair Value Accounting: UK Investment Vehicles
Jo Danbolt and
Bill Rees
Date Posted: March 01, 2007604 downloads
Keynesian Beauty Contest, Accounting Disclosure, and Market Efficiency
Pingyang Gao
Date Posted: March 01, 2007487 downloads
Intra-Industry Information Transfers and the Post-Earnings Announcement Drift
Tunde Kovacs
Date Posted: February 28, 2007Last Revised: December 05, 2012410 downloads
Can the Earnings Fixation Hypothesis Explain the Accrual Anomaly? Review of Accounting Studies, Vol. 17, Issue 1, 1-21, 2012
Linna Shi and
Huai Zhang
Date Posted: February 28, 2007Last Revised: January 07, 2013512 downloads
Does the Basu Model Really Measure the Conservatism of Earnings?
Andros Gregoriou and
Len Skerratt
Date Posted: February 28, 2007791 downloads
The Role of Venture Capitalists in the Identification and Measurement of Intangible Assets
Leonardo L. Ribeiro and
Luís Fernando Tironi Sr.
Date Posted: February 28, 2007513 downloads
The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements
Oystein Gjerde
,
Kjell Henry Knivsflå and
Frode Saettem
Date Posted: February 28, 2007Last Revised: September 29, 2008654 downloads
Auditors' Use of Brainstorming in the Consideration of Fraud: Evidence from the Field
Joseph F. Brazel
,
Tina Carpenter
and
J. Gregory Jenkins
Date Posted: February 27, 2007Last Revised: December 11, 2009617 downloads
When Inconvenient Observation Meets Comfortable Myth - A Fresh Look at Audit Quality MGSM Working Paper No. 2007-9
Tyrone M. Carlin ,
Nigel Finch and
Guy Ford
Date Posted: February 27, 2007545 downloads
Spin in Earnings Information and Stock Returns
Francis Haeuck In
,
Shibley Sadique
and
Madhu Veeraraghavan
Date Posted: February 26, 2007172 downloads
Taxing Financial Arrangements: Harmonising Tax and Accounting? eJournal of Tax Research, Vol. 4, No. 2, pp. 132-152, 2006
Rodney Fisher
Date Posted: February 26, 2007
Using Accounting Information for Consumption Planning and Equity Valuation Review of Accounting Studies, Vol. 12, No. 2-3, pp. 227-256, September 2007
Kenton K. Yee
Date Posted: February 26, 2007
Audit Fees, Non-Audit Services and Auditor-Client Economic Bonding
Jeffrey Coulton ,
Caitlin M. S. Ruddock
and
Stephen L. Taylor
Date Posted: February 23, 2007672 downloads
Property-Liability Insurer Reserve Error: Motive, Manipulation, or Mistake
J. Tyler Leverty and
Martin F. Grace
Date Posted: February 23, 2007Last Revised: July 06, 2010420 downloads
Disclosure of Outsourcing in the Annual Report: Causes and Market Returns Effects International Journal of Accounting Information Systems, Forthcoming
Ronald F. Premuroso ,
Terrance R. Skantz and
Som Bhattacharya
Date Posted: February 22, 2007Last Revised: December 28, 2012444 downloads
Accounting Conservatism, Earnings Persistence and Pricing Multiples on Earnings
Wonsun D. Paek ,
Lucy Huajing Chen and
Heibatollah Sami
Date Posted: February 21, 20071083 downloads
The Chief Financial Officer's Perspective on Auditor Client Negotiations Contemporary Accounting Research, Vol. 24, No. 2, Summer 2007
Michael Gibbins ,
Susan A. McCracken
and
Steven Salterio
Date Posted: February 21, 2007
Using Tax Return Data to Simulate Corporate Marginal Tax Rates
John R. Graham and
Lillian F. Mills
Date Posted: February 21, 2007847 downloads
Predicting Business Failures in Canada Canadian Accounting Perspectives, Vol. 6, No. 2, Summer 2007
Duane B. Kennedy
,
J. Efrim Boritz and
Jerry Y. Sun
Date Posted: February 20, 2007
Unintended Consequences of Accelerated Filings: Are Involuntary Reductions in Audit Delay Associated with Reductions in Earnings Quality?
Tamara A. Lambert
,
Keith L. Jones and
Joseph F. Brazel
Date Posted: February 19, 2007Last Revised: May 14, 2013859 downloads
Relationship Incentives and the Optimistic/Pessimistic Pattern in Analysts' Forecasts Journal of Accounting Research, 2008
Robert Libby ,
James E. Hunton ,
Hun-Tong Tan and
Nicholas Seybert
Date Posted: February 18, 2007Last Revised: December 03, 2007455 downloads
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