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JEL Code: M4
5,288,384 Total downloads
Showing Papers 521 - 570 of 13,017
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How Do Regulation and Deregulation of Audit Fees Influence Audit Quality?: Empirical Evidence from Japan
Naoki Kasai
and
Tomomi Takada
Shiga University - Economics
and
Kobe University - Graduate School of Business Administration
Date Posted: December 05, 2012
Working Paper Series
46 downloads
Double-Entry Constraint, Structural Modeling and Econometric Estimation
FIRN Research Paper
Demetris Christodoulou and
Stuart McLeay
The University of Sydney Business School
and
University of Sydney
Date Posted: December 05, 2012
Last Revised: March 20, 2013
Working Paper Series
73 downloads
IFRS Reporting, Firm-Specific Information Flows, and Institutional Environments: International Evidence
Review of Accounting Studies, Vol. 17, No. 3, 2012
Jeong-Bon Kim V
and
Haina Shi
City University of Hong Kong
and
Fudan University - School of Management
Date Posted: December 05, 2012
Accepted Paper Series
58 downloads
Corporate Transparency, Sustainable Tax Strategies, and Uncertain Tax Activities
Stevanie S. Neuman
,
Thomas C. Omer and
Marjorie K. Shelley
Texas A&M University (TAMU) - Department of Accounting
,
Texas A&M University (TAMU) - Department of Accounting
and
Texas A&M University - Department of Accounting
Date Posted: December 04, 2012
Last Revised: March 23, 2013
Working Paper Series
80 downloads
Information Asymmetry in Management Accounting: A Conceptual Modeling of Resolution
Avik Sinha and
Atul Mehta
Indian Institute of Management Indore
and
Indian Institute of Management Indore
Date Posted: December 04, 2012
Working Paper Series
127 downloads
Orphans Deserve Attention: Financial Reporting in the Missing Months When Corporations Change Fiscal Year
Accounting Review, May 2013
Kai Du
and
Frank Zhang
Pennsylvania State University
and
Yale School of Management
Date Posted: December 04, 2012
Accepted Paper Series
51 downloads
Limited Liability, the First-Order Approach, and the Ranking of Information Systems in Agencies
Economics Letters, Forthcoming
Francois Larmande
EMLYON business school
Date Posted: December 04, 2012
Accepted Paper Series
12 downloads
Fair Market Value Estimation for a Barter Transaction
Benzion Barlev
and
Joseph Tzur
Hebrew University of Jerusalem - Jerusalem School of Business Administration
and
Ono Academic College
Date Posted: December 03, 2012
Working Paper Series
29 downloads
Reverse Mergers and Earnings Quality
Chen Chu
,
Giorgio Gotti
and
Kathryn M. Schumann
University of Texas at El Paso
,
University of Texas at El Paso - Department of Accounting
and
James Madison University
Date Posted: December 03, 2012
Working Paper Series
125 downloads
Importing Accounting Quality: The Case of Foreign Reverse Mergers
Dan Givoly
,
Carla Hayn and
Ben Lourie
Pennsylvania State University - Mary Jean and Frank P. Smeal College of Business Administration
,
University of California at Los Angeles
and
University of California, Los Angeles (UCLA) - Accounting Area
Date Posted: December 03, 2012
Working Paper Series
147 downloads
When Gray is Good: Complementary Goods and Emerging Markets
Rotman School of Management Working Paper No. 2184523
Romana L. Autrey
,
Francesco Bova
and
David Soberman
University of Illinois at Urbana-Champaign - Department of Accountancy
,
University of Toronto - Rotman School of Management
and
University of Toronto - Rotman School of Management
Date Posted: December 03, 2012
Working Paper Series
37 downloads
Chief Counsel’s Subtle Impact on Revenue: Regulations, Litigation, and Administrative Guidance
National Tax Journal, December 2012, 65 (4), 889–898, Forthcoming,
Roberta F. Mann
University of Oregon School of Law
Date Posted: December 02, 2012
Accepted Paper Series
53 downloads
Understanding the Significance of Revenue Diversification in Nonprofit Sports Clubs
Carolyn J. Cordery and
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
and
Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: December 02, 2012
Working Paper Series
34 downloads
An Institutional Perspective on the Changes in Management Accountants’ Professional Role
Management Accounting Research, Forthcoming
Lukas Goretzki
,
Erik R. Strauss
and
Jürgen Weber
University of Innsbruck
,
WHU - Otto Beisheim School of Management
and
WHU - Otto Beisheim School of Management
Date Posted: December 02, 2012
Last Revised: December 07, 2012
Accepted Paper Series
The Implementation of Internal Auditing in Greece
Georgios K. Kontogeorgis
and
John Filos
Panteion University of Athens - Department of Public Administration
and
affiliation not provided to SSRN
Date Posted: December 02, 2012
Working Paper Series
101 downloads
Relative Performance Measurement of Researchers: The Impact of Data Source Selection
Schmalenbach Business Review, Vol. 64, October 2012, pp. 308-330
Matthias Meyer
,
Rüdiger W. Waldkirch
and
Michal A. Zaggl
Technical University Hamburg-Harburg (TUHH)
,
South Westphalia University
and
Hamburg University of Technology
Date Posted: December 01, 2012
Accepted Paper Series
21 downloads
Audit and Non-Audit Fees in Germany – The Impact of Audit Market Characteristics
Schmalenbach Business Review, Vol. 64, October 2012, pp. 281-307
Annette G. Köhler
and
Nicole Ratzinger-Sakel
Handelshochschule Leipzig (HHL) - Leipzig Graduate School of Management
and
Ulm University
Date Posted: December 01, 2012
Accepted Paper Series
55 downloads
The Just Design and Use of Management Control Systems as Requirements for Goal Congruence
Management Accounting Research, Forthcoming
Natàlia Cugueró-Escofet
and
Josep M. Rosanas
University of Navarra, IESE Business School
and
University of Navarra - IESE Business School
Date Posted: December 01, 2012
Accepted Paper Series
IFRS and Accounting Quality: The Impact of Enforcement
Nelunika Samarasekera
,
Millicent Chang
and
Ann Tarca
Western Australia Department of Treasury
,
University of Western Australia
and
University of Western Australia
Date Posted: November 30, 2012
Working Paper Series
203 downloads
Fraud Dynamics and Controls in Organizations
Accounting, Organizations and Society, Forthcoming
Jon S. Davis and
Heather L. Pesch
University of Illinois at Urbana-Champaign - Department of Accountancy
and
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: November 30, 2012
Accepted Paper Series
Litigation Risk and Agency Costs: Evidence from Nevada Corporate Law
Dain C. Donelson
and
Christopher G. Yust
University of Texas at Austin - McCombs School of Business
and
University of Texas at Austin - McCombs School of Business
Date Posted: November 30, 2012
Last Revised: March 08, 2013
Working Paper Series
73 downloads
Transparency and Financing Choices of Family Firms
Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Tai-Yuan Chen ,
Sudipto Dasgupta and
Yangxin Yu
Hong Kong University of Science & Technology (HKUST) - School of Business and Management
,
Hong Kong University of Science & Technology (HKUST) - Department of Finance
and
Australian National University
Date Posted: November 29, 2012
Accepted Paper Series
93 downloads
Open-Book Accounting and Accounting Information Systems in Cooperative Relationships
D’Atri A., Ferrara M., George J.F. e Spagnoletti P. (edited by), Information Technology and Innovation Trends in Organizations, ITAIS: The Italian Association for Information Systems, Springer Physica-Verlag, Berlin, Heidelberg, ISBN: 978-3-7908-2631-9,
Alessandro Scaletti
and
Sabrina Pisano
Parthenope University
and
Parthenope University
Date Posted: November 29, 2012
Last Revised: December 03, 2012
Accepted Paper Series
181 downloads
Determinants of Internet-Based Performance Reporting Released by Italian Local Government Authorities
Mancini D., Vaassen E., Dameri R.P. (edited by), Accounting Information Systems for Decision Making, Vol. 3 of Springer Series: Lecture Notes in Information Systems and Organisation, Springer Physica-Verlag, Berlin, Heidelberg, ISBN: 978-3-642-35760-2
Luigi Lepore and
Sabrina Pisano
Parthenope University - Department of Accounting and Management
and
Parthenope University
Date Posted: November 29, 2012
Accepted Paper Series
26 downloads
The Effect of Analysts' Cash Flow Forecasts on the Cost of Equity Capital
Sung Hwan Jung
Korea University Business School (KUBS)
Date Posted: November 29, 2012
Working Paper Series
Spreading the Word: Capital Market Consequences of Management Earnings Guidance Dissemination Through the Business Press
Brady J. Twedt
Indiana University - Kelley School of Business
Date Posted: November 29, 2012
Last Revised: May 11, 2013
Working Paper Series
89 downloads
The Stewardship and Valuation Implications of Accrual Accounting Systems
Journal of Accounting Research, Forthcoming
George Drymiotes and
Thomas Hemmer
University of Cyprus
and
Rice University - Jesse H. Jones Graduate School of Business
Date Posted: November 29, 2012
Accepted Paper Series
116 downloads
The Impact of Voluntary Audits and Governance Characteristics on Accounting Errors in Private Companies
Journal of Accounting and Public Policy, 2013, 2012 JAPP/LSE Accounting and Corporate Governance Conference
Mark A. Clatworthy
and
Michael J. Peel
Cardiff Business School
and
Cardiff University - Cardiff Business School
Date Posted: November 28, 2012
Accepted Paper Series
Segment Reporting in the UK
Mark Aleksanyan
and
Jo Danbolt
University of Glasgow - Adam Smith Business School
and
University of Edinburgh Business School
Date Posted: November 28, 2012
Working Paper Series
129 downloads
The Usefulness of Income Tax Disclosures Under IFRS versus U.S. GAAP for Predicting Changes in Future Earnings and Cash Flows
T. J. Atwood ,
Ying Cao
,
Michael S. Drake
and
Linda A. Myers
Florida State University
,
Chinese University of Hong Kong (CUHK) - School of Accountancy
,
Brigham Young University - Marriott School
and
University of Arkansas
Date Posted: November 27, 2012
Working Paper Series
79 downloads
Analysts' Demand for Fair Value-Related Information: Evidence from Conference Calls of International Banks
Jannis Bischof
,
Holger Daske
and
Christoph J. Sextroh
University of Mannheim
,
University of Mannheim
and
University of Mannheim
Date Posted: November 27, 2012
Last Revised: May 14, 2013
Working Paper Series
96 downloads
Сравнительный анализ бизнес-моделей компаний (Comparative Analysis of Companies Business Models)
Journal Economy and Life, No. 45, November 2012
Teimuraz Vashakmadze
Russian Presidential Academy of National Economy and Public Administration - Institute of Business Studies
Date Posted: November 27, 2012
Accepted Paper Series
17 downloads
Shareholder Lawsuits: Where is the Line between Legitimate and Frivolous?
Rock Center for Corporate Governance at Stanford University Closer Look Series: Topics, Issues and Controversies in Corporate Governance and Leadership No. CGRP- 29
David F. Larcker and
Brian Tayan
Stanford University - Graduate School of Business
and
Stanford University - Graduate School of Business
Date Posted: November 27, 2012
Last Revised: February 24, 2013
Accepted Paper Series
106 downloads
Rotten Apples and Sterling Examples: Moral Reasoning and Peer Influences on Honesty in Managerial Reporting
Steven J. Huddart and
Hong Qu
Pennsylvania State University, University Park - Department of Accounting
and
Pennsylvania State University
Date Posted: November 26, 2012
Working Paper Series
Modeling Corporate Tax Risk: Evidence from Portugal
João Batista Pereira
,
António Cerqueira
and
Elísio Brandão
affiliation not provided to SSRN
,
University of Porto - Faculty of Economics
and
University of Porto - Faculty of Economics
Date Posted: November 25, 2012
Working Paper Series
25 downloads
Operational Risk, Translation, and Globalization
Contemporary Economics, Vol. 6, No. 2, pp. 26-39, 2012
Barbara Czarniawska
Göteborg University
Date Posted: November 24, 2012
Accepted Paper Series
25 downloads
Determinants of Working Capital Management
Elena Archavli ,
Costas Siriopoulos
and
Stavros Arvanitis
Technological Educational Institute (TEI) of Crete - Department of Accounting
,
University of Patras - Business Administration
and
Technological Educational Institute (TEI) of Crete
Date Posted: November 24, 2012
Working Paper Series
240 downloads
Financial Characteristics of Companies Audited by Large Audit Firms
ICESAL - 9th International Conference on Enterprise Systems, Accounting and Logistics, Research Development Session Abstracts, Chania, Crete, Greece, 3-5 June 2012, pp. 12
Marinos Mastorakis
,
Costas Siriopoulos
and
Stavros Arvanitis
Technological Educational Institute (TEI) of Crete - Department of Accounting
,
University of Patras - Business Administration
and
Technological Educational Institute (TEI) of Crete
Date Posted: November 24, 2012
Last Revised: April 29, 2013
Accepted Paper Series
149 downloads
Occupy the System! Societal Constitutionalism and Transnational Corporate Accounting
ZenTra Working Paper in Transnational Studies No. 08/2012
Moritz Renner
University of Bremen - Faculty of Law
Date Posted: November 23, 2012
Working Paper Series
48 downloads
Effective Tax Rate in Portugal: Determinants and Financial Reporting Impact
Ana Gabriela Costa
,
F. Vitorino Martins
and
Elísio Brandão
University of Porto - Faculty of Economics
,
Moderna University of Porto - CEMPRE, Faculdade de Economia
and
University of Porto - Faculty of Economics
Date Posted: November 23, 2012
Last Revised: November 27, 2012
Working Paper Series
38 downloads
Audit Fees and Firm Performance
Vânia Moutinho
,
António Cerqueira
and
Elísio Brandão
University of Porto - Faculty of Economics
,
University of Porto - Faculty of Economics
and
University of Porto - Faculty of Economics
Date Posted: November 23, 2012
Working Paper Series
146 downloads
Framework of Environmental Management Accounting: An Overview
Mr. Md. Kamruzzaman
Green University of Bangladesh, Business School
Date Posted: November 23, 2012
Last Revised: November 26, 2012
Working Paper Series
423 downloads
‘Is Residual Income Model (RIM) Really Superior to Dividend Discount Model (DDM)?’ – A Misconception
IOSR Journal of Business and Management (IOSR-JBM), Volume 5, Issue 6 (Nov. -Dec.), Page 36-44 , ISSN: 2278-487X. DOI: 10.9790/487X-0563644, 2012
Mohammad Ali Tareq
Shiga University - Department of Economics
Date Posted: November 22, 2012
Last Revised: May 05, 2013
Accepted Paper Series
66 downloads
The Accounting Errors of Public Charities: Characteristics, Predictors, and Consequences
Jeffrey J. Burks
University of Notre Dame
Date Posted: November 22, 2012
Last Revised: December 03, 2012
Working Paper Series
70 downloads
Interim Financial Reporting in Malawi
Brian Phiri Kampanje
Blantyre International University
Date Posted: November 21, 2012
Working Paper Series
24 downloads
The Negative Spillover Effects of CEO Turnovers: Evidence from Firm-Supplier Relationships
Vincent Intintoli
,
Matthew A. Serfling
and
Sarah Shaikh
Southern Illinois University at Carbondale
,
University of Arizona - Eller College of Management
and
University of Arizona - Department of Accounting
Date Posted: November 21, 2012
Last Revised: March 15, 2013
Working Paper Series
55 downloads
Auditor Quality and Litigation Loss Contingency Disclosures
Rotman School of Management Working Paper No. 2179148
Feng Chen ,
Yu Hou
,
Gordon D. Richardson and
Minlei Ye
University of Toronto - Rotman School of Management
,
University of Toronto - Rotman School of Management
,
University of Toronto - Rotman School of Management
and
University of Toronto - Rotman School of Management
Date Posted: November 21, 2012
Last Revised: April 26, 2013
Working Paper Series
102 downloads
Earnings Management and Goodwill Accounting: Implications on Dividend Policy in Italian Listed Companies
Tiziano Onesti
and
Mauro Romano
University of Rome III - Department of Economics
and
University of Foggia
Date Posted: November 21, 2012
Working Paper Series
363 downloads
R&D Investments and Firm Performance: An Empirical Investigation of the High Technology Sector (Software and Hardware) in the E.U.
Emmanouil Pantagakis
,
Dimitrios Terzakis
and
Stavros Arvanitis
Technological Educational Institute of Crete
,
Technological Educational Institute (TEI) of Crete
and
Technological Educational Institute (TEI) of Crete
Date Posted: November 21, 2012
Last Revised: December 07, 2012
Working Paper Series
83 downloads
Accounting Coattails: The Perceived Earnings Quality Correlation between Comparable Firms
Samuel T. Tan
National University of Singapore
Date Posted: November 21, 2012
Last Revised: February 10, 2013
Working Paper Series
36 downloads
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