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JEL Code: M4
5,293,199 Total downloads
Showing Papers 5,301 - 5,350 of 13,023
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Are Investors Confused by Restatements after Sarbanes-Oxley? Accounting Review, Vol. 86, No. 2, pp. 507-539, 2011, AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Jeffrey J. Burks
Date Posted: September 12, 2008Last Revised: April 14, 2011
Do Managers Manipulate the Reported Values of the Pension Liabilities?*
Sergey Komissarov
Date Posted: September 12, 2008Last Revised: August 01, 201212 downloads
Relationship-Specific Investment and Accounting Conservatism:
Effect of Customers and Suppliers
Charles J. P. Chen
,
Zengquan Li
,
Xijia Su and
Yiwei Yao
affiliation not provided to SSRN
Date Posted: September 12, 2008285 downloads
Earnings Quality and Information Asymmetry: Evidence from Trading Costs
Neil Bhattacharya ,
Hemang Desai and
Kumar Venkataraman
Date Posted: September 11, 2008515 downloads
Conservatism Measures that Control for the Effects of Economic Rents on Stock Returns Review of Quantitative Finance and Accounting, Forthcoming
Judson Caskey
and
Kyle Peterson
Date Posted: September 11, 2008Last Revised: March 05, 2013
Assessing the Impact of Alternative Fair Value Measures on the Efficiency of Project Selection and Continuation Accounting Review, Vol. 87, No. 2, 2012
Judson Caskey
and
John S. Hughes
Date Posted: September 11, 2008Last Revised: January 17, 2013
Asymmetric Timeliness in Pension Asset Accounting
Richard M. Frankel ,
Xiumin Martin
and
Ron Shalev
Date Posted: September 11, 2008140 downloads
Contrast and Foundation of the Public Oversight Roles of the Us General Accountability Office and the UK National Audit Office Public Administration Review, Forthcoming
Simon Norton and
Murphy Smith
Date Posted: September 11, 2008135 downloads
Developing an International Assurance Standard on Carbon Emissions Disclosures Accounting Horizons, Vol. 23, pp. 23-34, 2009
Roger Simnett ,
Michael Nugent
and
Anna Huggins
affiliation not provided to SSRN
and
University of New South Wales Faculty of Law
Date Posted: September 11, 2008Last Revised: January 17, 2012351 downloads
Do CFOs Have Styles of Their Own? An Empirical Investigation of the Effect of Individual CFOs on Financial Reporting Practices AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Weili Ge
and
Dawn A. Matsumoto
Date Posted: September 11, 2008Last Revised: October 27, 20101022 downloads
Do Gender, Educational Level, Religiosity, and Work Experience Affect the Ethical Decision-Making of U.S. Accountants? Critical Perspectives on Accounting, Vol. 18, pp. 299-314, 2007
A. Craig Keller
,
Katherine Taken Smith
and
Murphy Smith
Date Posted: September 11, 2008307 downloads
Do Improvements in the Institutional Environment Result into a Better Financial Statement Quality?
Arnt Verriest ,
Laurens Cherchye
and
Ann Gaeremynck
Date Posted: September 11, 2008
Does International Corporate Diversification Improve Share Capitalization and Operating Performance? An Empirical Perspective*
Kingsley O. Olibe
,
William Strawser
and
Awni Zebda
affiliation not provided to SSRN
and
Texas A&M University (TAMU) - College of Business
Date Posted: September 11, 200871 downloads
Dynamic Voluntary Disclosure with Endogenous Proprietary Costs
Jeremy Bertomeu and
Pierre Jinghong Liang
Date Posted: September 11, 2008117 downloads
Earnings Management and Mispricing of Allowance for Funds During Construction in the Electric Utility Industry
Pervaiz Alam and
Liang Fu
Date Posted: September 11, 2008114 downloads
Earnings Quality and Future Capital Investment: Evidence From Discretionary Accruals*
Vicki Wei Tang
and
Kevin K. Li
Date Posted: September 11, 2008192 downloads
Economic Consequences of Recognizing Off-Balance Sheet Activities* AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Date Posted: September 11, 2008Last Revised: February 11, 2009630 downloads
Equity Compensation Plans after SFAS 123 (R)*
Rogelio J. Cardona
Date Posted: September 11, 2008126 downloads
Executive Overconfidence and the Slippery Slope to Financial Misreporting AAA 2009 Financial Accounting and Reporting Section (FARS) Paper, Chicago Booth Research Paper No. 08-25
Catherine M. Schrand and
Sarah L. C. Zechman
Date Posted: September 11, 2008Last Revised: November 25, 20111694 downloads
Financial Reporting Quality and Economic Growth
Feng Li and
Nemit Shroff
Date Posted: September 11, 2008Last Revised: June 24, 2010743 downloads
Firms’ Propensity to Report Cash Flow and Earnings Surprises of Divergent Signs
Lawrence D. Brown and
Arianna S. Pinello
Date Posted: September 11, 2008Last Revised: July 25, 2011169 downloads
Going International: Accounting and Auditing Standards Internal Auditing, Vol. 23, No. 4, pp. 3-12, July 2008
Murphy Smith ,
Tagi Sagafi-Nejad
and
Kun Wang
Date Posted: September 11, 2008Last Revised: October 17, 20082246 downloads
Managerial Discretion and Bias in Annual Forecast Errors
Bruce K. Billings and
Richard M. Morton
Date Posted: September 11, 2008Last Revised: January 29, 2009117 downloads
Managers' Incentives to Avoid Meeting or Beating Earnings Expectations: The Role of Open Market Repurchases
Bruce K. Billings ,
Richard M. Morton and
Tianming (Tim) Zhang
Date Posted: September 11, 2008Last Revised: January 12, 2009133 downloads
Motivation and Distraction Factors Associated with Student Performance in Advanced Level Undergraduate Accounting Courses: An Empirical Study
Mostafa M. Maksy PhD., CPA
Date Posted: September 11, 2008216 downloads
Non-GAAP Financial Disclosures: Evidence from European Firms' Press Releases AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Helena Isidro and
Ana Cristina Marques
Date Posted: September 11, 2008Last Revised: September 25, 2008271 downloads
Product Market Competition and Accounting Conservatism
Dan S. Dhaliwal ,
Shawn X. Huang
,
Inder K. Khurana and
Raynolde Pereira
Date Posted: September 11, 2008Last Revised: January 30, 2009775 downloads
The Benefits of Financial Statement Comparability
Gus De Franco
,
S.P. Kothari
and
Rodrigo S. Verdi
Date Posted: September 11, 2008Last Revised: March 15, 20111748 downloads
The Corporate Social Responsibility (CSR) Trend Journal of Applied Corporate Finance, Vol. 20, No. 1, pp. 96-108, Winter 2008
Barbara A. Lougee and
James S. Wallace
Date Posted: September 11, 2008
The Influence of Myopic R&D Investment Decisions on Earnings Growth
Airu Yen
Date Posted: September 11, 200879 downloads
The Predictive Role of Analyst Coverage Intensity: Evidence from Cross-Listing in the U.S.
Feng Chen ,
Ira S. Weiss and
Lin Zheng
Date Posted: September 11, 2008141 downloads
Why do Nonprofits Have Taxable Subsidiaries?
Robert J. Yetman and
Michelle Yetman
Date Posted: September 11, 2008
Can Environmental Insurance Succeed Where Other Strategies Fail? The Case of Underground Storage Tanks
Howard Kunreuther ,
Alexander Pfaff and
Haitao Yin
Date Posted: September 10, 2008Last Revised: May 08, 201277 downloads
Do Firms Adjust Their Timely Loss Recognition in Response to Changes in the Banking Industry? Journal of Accounting Research, Forthcoming, AFA 2010 Atlanta Meetings Paper
Todd A. Gormley
,
Bong Hwan Kim
and
Xiumin Martin
Date Posted: September 10, 2008Last Revised: December 07, 2011259 downloads
Mandatory Fair Value Accounting and Information Asymmetry:
Evidence from the European Real Estate Industry Management Science, Forthcoming
Karl A. Muller ,
Edward J. Riedl and
Thorsten Sellhorn
Date Posted: September 10, 2008Last Revised: June 13, 2011741 downloads
Market Reaction to the Adoption of IFRS in Europe Accounting Review, Forthcoming, Harvard Business School Finance Working Paper No. 09-032, Rock Center for Corporate Governance at Stanford University Working Paper No. 5
Chris Armstrong ,
Mary E. Barth
,
Alan D. Jagolinzer
and
Edward J. Riedl
Date Posted: September 10, 2008Last Revised: April 04, 20121500 downloads
International Diversification and Conference Calls:
Legal System and Ownership Structure
Chen-lung Chin
and
Yu-Ju Chen
Date Posted: September 09, 2008
Do Analysts Practice What They Preach and Should Investors Listen? Effects of Recent Regulations
Ran Barniv ,
Ole-Kristian Hope ,
Mark Myring and
Wayne B. Thomas
Date Posted: September 08, 2008Last Revised: September 17, 2008420 downloads
Does Silence Speak? An Empirical Analysis of Disclosure Choices during Conference Calls Journal of Accounting Research, Vol. 48, No. 3, pp. 531-563
Stephan Hollander
,
Maarten Pronk
and
Erik Roelofsen
Date Posted: September 08, 2008Last Revised: December 02, 2010265 downloads
Financial Credibility, Ownership, and Financing Constraints in Private Firms AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Ole-Kristian Hope ,
Wayne B. Thomas and
Dushyantkumar Vyas
Date Posted: September 08, 2008Last Revised: March 19, 2011610 downloads
Financial Ratios in Annual and Interim Reports of Greek Listed Companies
Anastasia Maggina
affiliation not provided to SSRN
Date Posted: September 08, 2008Last Revised: September 29, 2008150 downloads
Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences Journal of Accounting Research, Vol. 46, No. 5, pp. 1085-1142, 2008
Holger Daske
,
Luzi Hail ,
Christian Leuz and
Rodrigo S. Verdi
Date Posted: September 08, 2008Last Revised: November 20, 2011
Rethinking Corporate Governance in Ethiopia
Minga Negash
Date Posted: September 08, 2008433 downloads
Does Mandatory IFRS Adoption Improve the Information Environment? Contemporary Accounting Research, Forthcoming
Joanne Horton
,
George Serafeim
and
Ioanna Serafeim
affiliation not provided to SSRN
Date Posted: September 06, 2008Last Revised: January 23, 20122996 downloads
Fiscal Estimated Values as Additional Information for Business Decisions? An Evaluation of IFRS Conclusions of the German Dax-30 and of the Oesterreichischen ATX ECC Enterprises (Steuerliche Wertansaetze als zusaetzliche Information fuer unternehmerische Entscheidungen? Eine Auswertung von IFRS-Abschluessen der Deutschen Dax-30-
und der oesterreichischen ATX-Unternehmen) Arqus Discussion Paper No. 1861-8944
Rainer Niemann and
Rebekka Kager
affiliation not provided to SSRN
Date Posted: September 05, 200886 downloads
JARAF Editorial, Volume 3 (1) July 2008 Journal of Applied Research in Accounting and Finance (JARAF), Vol. 3, No. 1, 2008
Tyrone M. Carlin and
Nigel Finch
Date Posted: September 05, 2008124 downloads
Regulation and Conservatism: An Examination of Asset Write-Downs in Chinese Market
Dandan Ai
affiliation not provided to SSRN
Date Posted: September 04, 2008129 downloads
Fair Value or Cost Model? Drivers of Choice for IAS 40 in Real Estate Industry European Accounting Review, Vol. 3, 2010
Francesco Avallone
and
Alberto Quagli
Date Posted: September 03, 2008Last Revised: September 05, 2011
Investor Sentiment, Post-Earnings Announcement Drift, and Accruals AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Joshua Livnat and
Christine Petrovits
Date Posted: September 03, 2008Last Revised: June 24, 20091016 downloads
The Governance of Lateral Relations Between and Within Organisations Management Accounting Research, 2008
Jeltje van der Meer-Kooistra and
Robert W. Scapens
Date Posted: September 03, 2008
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