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5,294,004 Total downloads
Showing Papers 5,201 - 5,250 of 13,024
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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
Accounting Quality and the Law
Frederick W. Lindahl and
Hannu J. Schadewitz
Date Posted: October 02, 2008313 downloads
An Analysis of Financial Statement Issues Reported as Discussed and Negotiated by Key Preparer-Side Groups in UK Listed Companies in the First and Second Years of IFRS Implementation AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Vivien A. Beattie ,
Stella Fearnley
and
Tony Hines
Date Posted: October 02, 2008432 downloads
Market Reactions to Firm Growth and R&D Investment Tuck School of Business Working Paper No. 2009-62
Dain C. Donelson
and
Robert Resutek
Date Posted: October 02, 2008Last Revised: April 14, 2009198 downloads
The Complementary/Substitution Effects of the Code of Best Corporate Practices in Mexico with Firm Specific Characteristics on the Improvements in the Quality of Earnings
Susan M. Machuga
and
Karen Teitel
Date Posted: October 02, 2008Last Revised: November 19, 2008109 downloads
The Effects of Non-Financial Asset Fair-Value Recognition on Nonprofessional Investors' Judgments
Rick C. Warne
Date Posted: October 02, 2008242 downloads
The Impact and Importance of Mandatory Adoption of International Financial Reporting Standards in Europe
Gary Grudnitski and
François Aubert
Date Posted: October 02, 2008683 downloads
The Level of Shareholder Protection and the Value Relevance of Accounting Numbers: Evidence from the European Union Before and After IFRS AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Isabel Costa Lourenço
and
José Dias Curto
Date Posted: October 02, 2008Last Revised: July 05, 2011537 downloads
Discretionary Capitalization of R&D - The Trade-Off Between Earnings Management and Signaling AAA 2009 Mid-Year International Accounting Section (IAS) Meeting Paper
Tami Dinh Thi
,
Helen Kang and
Wolfgang Schultze
Date Posted: October 01, 2008Last Revised: July 13, 2009615 downloads
Fair Value Accounting for Goodwill Under IFRS: An Exploratory Study of the Comparability in France, Germany, and the United Kingdom
Mari Paananen
Date Posted: October 01, 20081057 downloads
Information Lost: A Descriptive Analysis of IFRS Firms' 20-F Reconciliations Journal of Applied Research in Accounting and Finance (JARAF), Vol. 3, No. 1, pp. 15-31, 2008
Marlene Plumlee and
David Plumlee
Date Posted: October 01, 2008328 downloads
Negative Goodwill: Issues of Financial Reporting and Analysis Under Current and Proposed Guidelines Journal of Applied Research in Accounting and Finance (JARAF), Vol. 3, No. 1, pp. 33-42 2008
Eugene E. Comiskey
and
Charles W. Mulford
affiliation not provided to SSRN
and
Georgia Institute of Technology - College of Management
Date Posted: October 01, 2008509 downloads
Old Wine in New Bottles: Subprime Mortgage Crisis - Causes and Consequences Journal of Applied Research in Accounting and Finance (JARAF), Vol. 3, No. 1, pp. 3-13, 2008
Michael Lim Mah-Hui
affiliation not provided to SSRN
Date Posted: October 01, 20082702 downloads
R&D Reporting Biases: Implications for Future Profitability and Market Mispricing
Ming-Che Lu and
Yi-Hua Chen
affiliation not provided to SSRN
Date Posted: October 01, 2008
Schumpeter's Economic Theory and the Dynamic Accounting View of the Firm: Neglected Pages from the Theory of Economic Development Economy and Society, Vol. 37, No. 4, pp. 525-547, November 2008
Yuri Biondi
Date Posted: October 01, 2008
The Adoption of IFRS in the UK AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Mari Paananen
and
Nimita Parmar
Date Posted: October 01, 20081386 downloads
The Impact of Cultural Differences on the Convergence of International Accounting Codes of Ethics AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Curtis Clements
,
John D. Neill and
O. Scott Stovall
Date Posted: October 01, 2008Last Revised: October 20, 2008615 downloads
Does International Corporate Diversification Improve Share Capitalization and Operating Performance? An Empirical Perspective AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Kingsley O. Olibe
and
William Strawser
affiliation not provided to SSRN
Date Posted: September 30, 200898 downloads
Fair Value Accounting and Financial Stability Chicago GSB Research Paper No. 08-15
Guillaume Plantin
,
Haresh Sapra
and
Hyun Song Shin
Date Posted: September 30, 20082967 downloads
The Association Between Financial Reporting Risk and Audit Fees Before and After the Historic Events Surrounding SOX Auditing: A Journal of Practice & Theory, Forthcoming
Shannon L. Charles
,
Steven M. Glover and
Nathan Y. Sharp
Date Posted: September 30, 2008Last Revised: November 01, 2009521 downloads
A Uniform and Universal Accounting and Currency System and its Influence on Corporate Value
Ludwig Franz Martin Reinhard
affiliation not provided to SSRN
Date Posted: September 29, 200879 downloads
Corporate Governance Regulations and Practices in Europe - Comparative Study
Victoria Krivogorsky
and
Wolfgang Dick
Date Posted: September 29, 2008Last Revised: August 31, 2009321 downloads
Do Acquiring Firms Manage Earnings?
Raunaq S. Pungaliya and
Anand M. Vijh
Date Posted: September 29, 2008Last Revised: May 25, 2009357 downloads
Endogenous Information Flows and the Clustering of Announcements Rock Center for Corporate Governance Working Paper No. 17
Viral V. Acharya ,
Peter M. DeMarzo
and
Ilan Kremer
Date Posted: September 29, 2008Last Revised: September 29, 2009321 downloads
IFRS Fair Value Measurement and Accounting Policy Choice in the United Kingdom and Australia AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
David Cairns
,
Dianne Massoudi ,
Ross Taplin
and
Ann Tarca
Date Posted: September 29, 2008Last Revised: March 15, 20122176 downloads
Measures of Accounting Conservatism: A Construct Validity Perspective Journal of Accounting Literature, Forthcoming
Richard Zhe Wang
,
Ciaran Ó Hogartaigh and
Tony van Zijl
Date Posted: September 29, 2008Last Revised: May 20, 2011972 downloads
The Relative Information Content of Guidance and Earnings
Jonathan A. Milian
Date Posted: September 29, 2008Last Revised: April 07, 2010320 downloads
Revenue Manipulation and Restatements by Loss Firms Auditing: A Journal of Practice & Theory, Forthcoming
Jeffrey L. Callen ,
Sean W.G. Robb
and
Dan Segal
Date Posted: September 28, 2008Last Revised: April 17, 2013
Globalization, Transparency and Economic Growth: The Vulnerability of Chinese Firms to Macroeconomic Shocks Journal of Asian Economics, Vol. 21, No. 1, 2010, IFN Working Paper No. 768
Lars Oxelheim
Date Posted: September 27, 2008Last Revised: February 01, 2011210 downloads
Auditors' Perceptions on Tasks towards Internet Reporting: Egyptian Perspective 3rd International Conference on Accounting and Management Information Systems (AMIS), Bucharest, June 19-20, 2008
Tariq Hassaneen Ismail
Date Posted: September 26, 2008Last Revised: February 15, 2009
Autonomy, Responsibility and Accountability in the Italian Schools Critical Perspectives on Accounting, Vol. 20, No. 3, pp. 293-312
Enrico Bracci
Date Posted: September 25, 2008Last Revised: May 04, 2009
Industry Versus Task-Based Experience and Auditor Performance
Robyn Moroney
and
Peter J. Carey
affiliation not provided to SSRN
Date Posted: September 24, 2008Last Revised: October 05, 2010189 downloads
Market and Political/Regulatory Perspectives on the Recent Accounting Scandals Journal of Accounting Research, Vol. 47, No. 2, pp. 277-323, May 2009
Ray Ball
Date Posted: September 24, 2008Last Revised: July 29, 20091113 downloads
The Effect of Board Independence on the Information Environment and Information Asymmetry
Beng Wee Goh
,
Jeffrey Ng and
Kevin Ow Yong
Date Posted: September 23, 2008Last Revised: April 09, 2013563 downloads
A Contingency Theory Perspective on the Risk Management Control System Within Birmingham City Council Management Accounting Research, Forthcoming
Margaret Woods
Date Posted: September 23, 2008
Carbon Trading: Accounting and Reporting Issues European Accounting Review, Vol. 17, No. 4, pp. 697-717, 2008
Jan Bebbington
and
Carlos Larrinaga
affiliation not provided to SSRN
and
University of Burgos - Department of Economics
Date Posted: September 23, 2008Last Revised: December 02, 2008
Depreciation Rules and the Relation Between Marginal and Historical Cost
Madhav V. Rajan and
Stefan J. Reichelstein
Date Posted: September 23, 2008451 downloads
Effects of Accruals, Cash Flows, and Taxes on Earnings Management: Evidence from Chile and Malaysia
Sakthi Mahenthiran ,
María Blanco
and
David Cademartori
affiliation not provided to SSRN
and
Pontifical Catholic University of Valparaiso
Date Posted: September 23, 2008222 downloads
Impact of an Ethics Presentation Used in America and Adapted for Italy: A Teaching Note Accounting Education, Vol. 18, 2009
Gheula Canarutto
,
Katherine Taken Smith
and
Murphy Smith
Date Posted: September 23, 2008Last Revised: October 02, 2008121 downloads
Internal Control and Management Guidance Journal of Accounting & Economics (JAE), Forthcoming
Mei Feng
,
Chan Li
and
Sarah E. McVay
Date Posted: September 23, 2008Last Revised: September 16, 20091691 downloads
Objective Versus Subjective Indicators of Managerial Performance Accounting Review, 2009
Madhav V. Rajan and
Stefan J. Reichelstein
Date Posted: September 23, 2008
Representationally Faithful Disclosures, Organizational Design and Managers' Segment Reporting Decisions AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Christine A. Botosan ,
Susan McMahon
and
Mary Harris Stanford
Date Posted: September 22, 2008Last Revised: April 02, 2009386 downloads
CPA-Firm Merger: An Investigation of Audit Quality European Accounting Review, Forthcoming
Taychang Wang ,
Chiawen Liu and
Chien-Heng Jennifer Chang
Date Posted: September 21, 2008Last Revised: June 15, 2011
Litigation Settlements, Market Expectations, and Financial Distress Costs
Ganapathi S. Narayanamoorthy and
Hui Zhou
Date Posted: September 21, 2008Last Revised: September 04, 2012108 downloads
A Comprehensive Analysis of the Use of Special Items to Manage Earnings AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Carol Anilowski Cain
,
Kalin S. Kolev and
Sarah E. McVay
Date Posted: September 20, 2008Last Revised: February 21, 2012581 downloads
A Re-Examination of the Costs (and Benefits) to Equity Investors from Including Accruals in Financial Reporting AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Bradley E. Lail
,
Robert Lipe and
Han Yi
Date Posted: September 20, 2008Last Revised: July 02, 2009257 downloads
Adjusting Linear Information Models for the Asymmetric Timeliness of Earnings* AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Sebastian Gell
,
Carsten Homburg and
Julia Nasev
Date Posted: September 20, 2008208 downloads
An Analysis of Managerial Use and Market Consequences of Earnings Management and Expectation Management The Accounting Review, Forthcoming
Somnath Das ,
Kyonghee Kim and
Sukesh Patro
Date Posted: September 20, 2008Last Revised: March 15, 2012443 downloads
An Analysis of the Implications of Discontinued Operations for Continuing Income
Asher Curtis
,
Sarah E. McVay
and
Mindy Wolfe
Date Posted: September 20, 2008Last Revised: April 29, 2010295 downloads
An Examination of the Impact of Voluntary Disclosure on Post-Earnings Announcement Drift
Changjiang (John) Wang
Date Posted: September 20, 2008Last Revised: January 29, 2009194 downloads
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