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JEL Code: M4
5,335,502 Total downloads
Showing Papers 51 - 100 of 13,132
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Why Press Coverage of a Client Influences the Audit Opinion Journal of Accounting Research, Vol. 41, No. 1, 2003
Jennifer Joe
Date Posted: March 27, 2003
Why Pre-Tax Discount Rates Should be Avoided Journal of Applied Research in Accounting and Finance (JARAF), Vol. 5, No. 2, pp. 2-5, 2010
Kevin Thomas Davis
Date Posted: February 05, 2011190 downloads
Why Not Allow the FASB and IASB Standards to Compete in the U.S.? Yale SOM Working Paper No. AC-02
Ronald A. Dye and
Shyam Sunder
Date Posted: May 31, 20011868 downloads
Why Not Allow the FASB and IASB Standards to Compete in the U.S.? Accounting Horizons, Vol. 15, No. 3, September 2001
Ronald A. Dye and
Shyam Sunder
Date Posted: November 29, 2001
Why is the Accrual Anomaly not Arbitraged Away? The Role of Idiosyncratic Risk and Transaction Costs Journal of Accounting & Economics (JAE), 2006
Christina A. Mashruwala
,
Shivaram Rajgopal and
Terry J. Shevlin
Date Posted: April 17, 2006
Why is the Accrual Anomaly not Arbitraged Away?
Christina A. Mashruwala
,
Shivaram Rajgopal and
Terry J. Shevlin
Date Posted: February 27, 2004874 downloads
Why is Research on Management Accounting Change Not Explicitly Evolutionary? Taking the Next Step in the Conceptualisation of Management Accounting Change Management Accounting Research, Forthcoming
Tobias Johansson and
Sven Siverbo
affiliation not provided to SSRN
and
University of Karlstad
Date Posted: August 09, 2011
Why Has the Contemporaneous Linear Returns-Earnings Relation Declined? Accounting Review, April 2003
Stephen G. Ryan and
Paul Zarowin
Date Posted: January 22, 2003
Why Has Matching Declined?
Anup Srivastava
Date Posted: September 22, 2011130 downloads
Why Financial Appearances Might Matter: An Explanation for 'Dirty Pooling' and Other Types of Financial Cosmetics George Mason Law & Economics Working Paper 96-04
Claire A. Hill
Date Posted: December 09, 1996
Why Financial Appearances Might Matter: An Explanation for 'Dirty Pooling' and Other Types of Financial Cosmetics Delaware Journal of Coporate Law, Vol. 22, No. 1, 1997
Claire A. Hill
Date Posted: March 10, 2003232 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
Why Don’t Analysts Use Their Earnings Forecasts in Generating Stock Recommendations?
Bin Ke and
Yong Yu
Date Posted: September 05, 2007Last Revised: April 23, 2009384 downloads
Why Don't Japanese Companies Disclose Internal Control Weakness?: Evidence from J-SOX Mandated Audits 34th Annual Congress of the European Accounting Association 2011
Kenichi Yazawa
Date Posted: May 16, 2010Last Revised: June 21, 2011317 downloads
Why Does Task-Specific Structure Improve Auditors' Risk Judgment Consensus?
Dan N. Stone and
William N. Dilla
Date Posted: September 16, 1998
Why Does Shareholders Perform Equity Control Reduction after IPO in China NASDAQ Market?
Jidong Zhang
Date Posted: April 20, 2010
Why Does Fixation Persist? Experimental Evidence on the Judgment Performance Effects of Expensing Intangibles Accounting Review, Forthcoming
Joan L. Luft and
Michael D. Shields
Date Posted: September 16, 2001
Why Does Financial Strength Forecast Future Stock Returns? Evidence from Subsequent Demand by Institutional Investors
Nicole Y. Choi and
Richard W. Sias
Date Posted: November 22, 2009Last Revised: October 07, 2011358 downloads
Why do You Speak English (in Your Annual Report)?
Thomas Jeanjean
,
Cédric Lesage and
Hervé Stolowy
Date Posted: October 14, 2008177 downloads
Why Do Some Firms Recognize Whereas Others Only Disclose Asset Revaluations?
Julie Cotter and
Ian Zimmer
Date Posted: November 26, 1999514 downloads
Why Do Some Firms Give Stock Options to All Employees?: An Empirical Examination of Alternative Theories Research Paper Series Paper No. 1772(R)
Paul Oyer and
Scott Schaefer
Date Posted: January 29, 2003661 downloads
Why Do Pro Forma and Street Earnings Not Reflect Changes in GAAP? Evidence from SFAS 123R Review of Accounting Studies, Forthcoming, Rock Center for Corporate Governance at Stanford University Working Paper No. 88
Mary E. Barth
,
Ian D. Gow
and
Daniel J. Taylor
Date Posted: September 22, 2010Last Revised: October 12, 2012361 downloads
Why Do Private Firms Adopt IFRS?
Moritz Bassemir
Date Posted: July 27, 2011Last Revised: October 21, 2012501 downloads
Why Do People Give Interest-Free Loans to the Government? An Experimental Study of Interim Tax Payments Journal of the American Taxation Association, Fall 1999
Benjamin C. Ayers ,
Steven J. Kachelmeier and
John R. Robinson
Date Posted: September 12, 1999
Why do Nonprofits Have Taxable Subsidiaries?
Robert J. Yetman and
Michelle Yetman
Date Posted: September 11, 2008
Why do Non-Financial Firms Select One Type of Derivatives Over Others?
Hong V. Nguyen
Date Posted: November 13, 201061 downloads
Why Do New Issues and High-Accrual Firms Underperform: The Role of Analysts' Credulity
Siew Hong Teoh and
T.J. Wong
Date Posted: July 21, 2001571 downloads
Why Do New Issues and High-Accrual Firms Underperform: The Role of Analysts' Credulity Review of Financial Studies, Forthcoming
Siew Hong Teoh and
T.J. Wong
Date Posted: August 22, 2001
Why Do Managers Voluntarily Issue Cash Flow Forecasts? Simon School Working Paper No. FR 05-04
Charles E. Wasley and
Joanna Shuang Wu
Date Posted: January 28, 2005888 downloads
Why Do Managers Fail to Meet Their Own Forecasts? 14th Annual Conference on Financial Economics and Accounting (FEA)
Shuping Chen
Date Posted: January 27, 2004799 downloads
Why Do Managers Explain Their Earnings Forecasts?
Stephen P. Baginski ,
John M. Hassell and
Michael D. Kimbrough
Date Posted: July 07, 200440 downloads
Why Do Managers Avoid EPS Dilution? Evidence from Debt-Equity Choice AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Rong Huang
,
Carol A. Marquardt and
Bo Zhang
Date Posted: September 01, 2009Last Revised: April 29, 2013520 downloads
Why Do Large Firms' Prices Anticipate Earnings Earlier than Small Firms' Prices? Contemporary Accounting Research, Summer 2000
Benjamin C. Ayers and
Robert N. Freeman
Date Posted: February 29, 2000
Why Do Large Firms' Prices Anticipate Earnings Earlier than Small Firms' Prices?
Benjamin C. Ayers and
Robert N. Freeman
Date Posted: March 01, 2000602 downloads
Why do Investors Pay Attention to Stock Spam?
Karen K. Nelson ,
Richard A. Price III and
Brian Rountree
Date Posted: April 01, 2009Last Revised: September 23, 2009176 downloads
Why Do Internal Auditors Burnout? An Investigation of Individual and Organizational Explanations
Lawrence P. Kalbers and
Timothy J. Fogarty
Date Posted: March 28, 2000
Why do Insiders Trade? Evidence Based on Unique Data on Swedish Insiders Journal of Accounting and Economics, Forthcoming
Juha-Pekka Kallunki ,
Henrik Nilsson and
Jörgen Hellström
Date Posted: July 02, 2009
Why Do Firms Smooth Earnings?
Anand M. Goel and
Anjan V. Thakor
Date Posted: July 11, 2000850 downloads
Why do Firms Resist Individualized Disclosure of Management Remuneration?
Joerg-Markus Hitz
and
Joerg R. Werner
Date Posted: April 13, 2010Last Revised: October 13, 2012262 downloads
Why Do Firms Rarely Adopt IFRS Voluntarily? Academics Find Significant Benefits and the Costs Appear to be Low Review of Accounting Studies, Vol. 17, No. 3, 2012
Hans Bonde Christensen
Date Posted: March 09, 2012Last Revised: May 28, 2012625 downloads
Why Do Firms Produce Erroneous IFRS Financial Statements?
Jürgen Ernstberger
,
Joerg-Markus Hitz
and
Michael Stich
Date Posted: May 16, 2012140 downloads
Why Do Firms Opt for Alternative-Format Financial Statements? Some Evidence from France
Yuan Ding
,
Thomas Jeanjean
and
Hervé Stolowy
Date Posted: February 02, 2005328 downloads
Why Do Firms Go Dark? Causes and Economic Consequences of Voluntary SEC Deregistrations ECGI - Finance Working Paper No. 155/2007, AFA 2006 Boston Meetings Paper, Robert H. Smith School Research Paper No. RHS 06-045
Christian Leuz ,
Alexander J. Triantis and
Tracy Yue Wang
Date Posted: October 24, 2005Last Revised: February 13, 20112970 downloads
Why Do Firms Go Dark? Causes and Economic Consequences of Voluntary SEC Deregistrations Journal of Accounting & Economics (JAE), 2008
Christian Leuz ,
Alexander J. Triantis and
Tracy Yue Wang
Date Posted: March 18, 2008
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, 2010247 downloads
Why Do Employees Take More Initiatives to Improve Their Performance after Co-Developing Performance Measures? A Field Study Management Accounting Research, Forthcoming
Bianca A.C. Groen
,
Marc Wouters and
Celeste Wilderom
Date Posted: January 18, 2012
Why Do Countries Mandate Accrual Accounting for Tax Purposes? FAccT Center Working Paper No. 03/2012
Igor Goncharov
and
Martin Jacob
Date Posted: August 19, 2011Last Revised: April 08, 2013329 downloads
Why do Corporate Managers Misstate Financial Statements? The Role of Option Compensation and Other Factors Journal of Financial Economics (JFE), Vol. 85, No. 3, pp. 667-708, September
Jap Efendi ,
Anup Srivastava and
Edward P. Swanson
Date Posted: April 08, 2007Last Revised: February 19, 2008
Why Do Corporate Managers Misstate Financial Statements? the Role of Option Compensation and Other Factors
Jap Efendi ,
Anup Srivastava and
Edward P. Swanson
Date Posted: May 06, 20053516 downloads
Why do Cities Hoard Cash? Determinants and Implications of Municipal Cash Holdings Accounting Review, Vol. 84, No. 1, January 2009
Angela K. Gore
Date Posted: October 03, 2008
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