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483,932
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226,553
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JEL Code: M4
5,287,470 Total downloads
Showing Papers 541 - 590 of 13,018
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Over-Investment of Free Cash Flow
Review of Accounting Studies, 2006
Date Posted: February 21, 2006
Accepted Paper Series
1795 downloads
Corporate Ownership Structure and the Informativeness of Accounting Earnings in East Asia
EFA 0053; AFA 2001 New Orleans
Joseph P. H. Fan and
T.J. Wong
Chinese University of Hong Kong (CUHK) - School of Accountancy
and
Chinese University of Hong Kong (CUHK) - School of Accountancy
Date Posted: September 30, 2000
Working Paper Series
1790 downloads
Earnings Manipulation, Pension Assumptions and Managerial Investment Decisions
Daniel Bergstresser ,
Joshua D. Rauh
and
Mihir A. Desai
Harvard Business School
,
Stanford Graduate School of Business
and
Harvard Business School - Finance Unit
Date Posted: May 29, 2004
Working Paper Series
1790 downloads
Determinants of Managerial Earnings Guidance Prior to Regulation Fair Disclosure and Bias in Analysts' Earnings Forecasts
Tuck School of Business Working Paper No. 03-18; Harvard NOM Working Paper No. 02-20; Harvard Business School Working Paper No. 02-093, HBS Finance Working Paper No. 02-093
Amy P. Hutton
Boston College - Carroll School of Management
Date Posted: August 12, 2004
Working Paper Series
1789 downloads
Audit Team Brainstorming, Fraud Risk Identification, and Fraud Risk Assessment: Implications of SAS No. 99
Accounting Review, October 2007
Tina Carpenter
University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: August 26, 2005
Accepted Paper Series
1787 downloads
Performance Evaluation, Economic Value Added and Managerial Behaviour
PES Business Review, Vol. 1, No. 1, January 2006
Dr. Lokanandha Reddy Irala
and
Raghunatha Reddy
KKC Institute of Technology & Engineering for Women
and
Jawaharlal Nehru University
Date Posted: November 14, 2006
Accepted Paper Series
1787 downloads
Corporate Tax Avoidance and High Powered Incentives
Mihir A. Desai and
Dhammika Dharmapala
Harvard Business School - Finance Unit
and
University of Illinois College of Law
Date Posted: April 19, 2004
Working Paper Series
1786 downloads
Accounting for Human Capital When Labor Mobility is Restricted
London Business School Accounting Subject Area No. 002, Cass Business School Research Paper
Eli Amir and
Gilad Livne
London Business School
and
City University London - Sir John Cass Business School
Date Posted: February 25, 2000
Working Paper Series
1785 downloads
Tax Reporting Aggressiveness and its Relation to Aggressive Financial Reporting
Accounting Review, Vol. 84, No. 2, 2009
Mary Margaret Frank ,
Luann J. Lynch and
Sonja O. Rego
University of Virginia (UVA) - Darden School of Business
,
University of Virginia (UVA) - Darden School of Business
and
Indiana University - Kelley School of Business
Date Posted: February 02, 2005
Last Revised: March 25, 2010
Accepted Paper Series
1784 downloads
Different Approaches to Corporate Reporting Regulation: How Jurisdictions Differ and Why
Chicago Booth Initiative on Global Markets Research Paper No. 53, ECGI - Law Working Paper No. 156/2010
Christian Leuz
University of Chicago - Booth School of Business
Date Posted: March 30, 2010
Last Revised: May 31, 2010
Working Paper Series
1776 downloads
Auditor Fees, Abnormal Fees and Audit Quality Before and After the Sarbanes-Oxley Act
Ariel J Markelevich ,
Rani Hoitash
and
Charles A. Barragato
Suffolk University
,
Bentley University - Department of Accountancy
and
Long Island University - School of Professional Accountancy
Date Posted: January 11, 2005
Working Paper Series
1774 downloads
Restated Financial Statements and Auditor Litigation
Zoe-Vonna Palmrose and
Susan Scholz
University of Southern California
and
University of Kansas - Accounting and Information Systems Area
Date Posted: December 11, 2000
Working Paper Series
1774 downloads
Information Content of Equity Analyst Reports
MIT Sloan Working Paper No. 4264-02
Paul Asquith ,
Michael B. Mikhail and
Andrea S. Au
Massachusetts Institute of Technology (MIT) - Economics, Finance, Accounting (EFA)
,
Arizona State University (ASU) - School of Accountancy
and
State Street Corporation
Date Posted: February 15, 2004
Last Revised: July 28, 2008
Accepted Paper Series
1773 downloads
Shareholder Value Creators and Shareholder Value Destroyers in USA: Year 2000
Pablo Fernandez
University of Navarra - IESE Business School
Date Posted: June 06, 2001
Working Paper Series
1773 downloads
The Activity Based Cost System ABC as a Strategic Tool: An Empirical Test
Carlos Yorghi Khoury ,
Jacob Ancelevicz and
Flavio Carvalho Vasconcelos
Universidade Federal da Bahia
,
EAESP/FGV
and
EAESP/FGV
Date Posted: July 05, 2001
Working Paper Series
1770 downloads
Determinants of the Informativeness of Analyst Research
MIT Sloan Working Paper No. 4243-02
Richard M. Frankel ,
S.P. Kothari
and
Joseph Weber
Washington University in Saint Louis - Olin Business School
,
Massachusetts Institute of Technology (MIT) - Sloan School of Management
and
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: April 19, 2002
Working Paper Series
1769 downloads
Corporate Disclosure Policy and the Informativeness of Stock Prices
New York University, Stern School of Business
David Gelb and
Paul Zarowin
Seton Hall University - Accounting
and
New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: August 22, 2000
Working Paper Series
1768 downloads
Empirical Estimation of the Expected Rate of Return on a Portfolio of Stocks
Peter D. Easton ,
Gary K. Taylor ,
Theodore Sougiannis and
Pervin K. Shroff
University of Notre Dame - Department of Accountancy
,
University of Alabama - Culverhouse College of Commerce & Business Administration
,
University of Illinois at Urbana-Champaign - Department of Accountancy
and
University of Minnesota - Twin Cities - Carlson School of Management
Date Posted: October 30, 2000
Working Paper Series
1768 downloads
Does Meeting Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices
Ron Kasznik and
Maureen F. McNichols
Stanford Graduate School of Business
and
Stanford University
Date Posted: November 08, 1999
Working Paper Series
1767 downloads
International Earnings Management and Accounting Standards
Michael D. Yu
Washington State University - Department of Accounting
Date Posted: October 17, 2005
Working Paper Series
1766 downloads
Once More, the Correct Definition for the Cash Flows to Value a Firm (Free Cash Flow and Cash Flow to Equity)
Ignacio Velez-Pareja
Master Consultores
Date Posted: February 03, 2005
Last Revised: October 29, 2007
Working Paper Series
1763 downloads
Organizational Design and Management Accounting Change
CentER Working Paper No. 2000-61
Michal Matejka and
Anja De Waegenaere
Arizona State University
and
Tilburg University - Center for Economic Research (CentER)
Date Posted: November 06, 2000
Working Paper Series
1763 downloads
Benefits of Customer Profitability Analysis Reports in Repeated Budget Allocation Decision Making
Eddy Cardinaels ,
Filip Roodhooft and
Luk Warlop
Tilburg University - Center and Faculty of Economics and Business Administration
,
Katholieke Universiteit Leuven
and
KU Leuven - Faculty of Business and Economics (FBE)
Date Posted: August 04, 2001
Working Paper Series
1761 downloads
On the Use of Accounting vs. Real Earnings Management to Meet Earnings Expectations - A Market Analysis
Jeff Zeyun Chen ,
Lynn L. Rees and
Shiva Sivaramakrishnan
University of Colorado at Boulder
,
Texas A&M University (TAMU) - Department of Accounting
and
Texas A&M University (TAMU) - Department of Accounting
Date Posted: December 12, 2007
Last Revised: December 19, 2010
Working Paper Series
1758 downloads
An Agency Theory of Conservative Accrual Accounting
Simon School Working Paper No. FR 09-11
Michael Raith
Simon Graduate School of Business – University of Rochester
Date Posted: January 13, 2009
Last Revised: August 26, 2009
Working Paper Series
1755 downloads
The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
Ray Ball and
Lakshmanan Shivakumar
University of Chicago
and
London Business School
Date Posted: February 02, 2005
Working Paper Series
1750 downloads
The Relation Between Market Values, Earnings Forecasts, and Reported Earnings
Sauder School of Business Working Paper
Gerald A. Feltham and
Joy Begley
University of British Columbia
and
University of British Columbia (UBC) - Sauder School of Business
Date Posted: October 24, 2000
Working Paper Series
1748 downloads
Are Benchmark Beaters Doing Anything Wrong?
Patricia M. Dechow and
A. Irem Tuna
University of California, Berkeley - Haas School of Business
and
London Business School
Date Posted: April 24, 2000
Working Paper Series
1747 downloads
Market Evaluation of Off-Balance Sheet Financing: You Can Run But You Can't Hide
EFMA 2004 Basel Meetings Paper
Steve C. Lim ,
Steven C. Mann and
Vassil T. Mihov
Texas Christian University - M.J. Neeley School of Business
,
Texas Christian University - M.J. Neeley School of Business
and
affiliation not provided to SSRN
Date Posted: January 12, 2004
Working Paper Series
1747 downloads
The Benefits of Financial Statement Comparability
Gus De Franco
,
S.P. Kothari
and
Rodrigo S. Verdi
University of Toronto - Rotman School of Management
,
Massachusetts Institute of Technology (MIT) - Sloan School of Management
and
Massachusetts Institute of Technology (MIT)
Date Posted: September 11, 2008
Last Revised: March 15, 2011
Working Paper Series
1747 downloads
The Motivations for Adopting Sustainability Disclosure
MGSM Working Paper No. 2005-17
Nigel Finch
The University of Sydney Business School
Date Posted: September 14, 2005
Working Paper Series
1747 downloads
Network Effects in Countries’ Adoption of IFRS
Harvard Business School Accounting & Management Unit Working Paper No. 10-092
Karthik Ramanna and
Ewa Sletten
Harvard University - Harvard Business School
and
Boston College
Date Posted: April 18, 2010
Last Revised: September 20, 2012
Working Paper Series
1746 downloads
Earning Management in Two-Period Principal-Agent Models
GEABA - Discussion Paper No. 00-02
Max Haas
Independent
Date Posted: December 02, 2002
Working Paper Series
1745 downloads
Accounting Fraud at Xerox Corporation
Amy Butala
and
Zafar Khan
Eastern Michigan University
and
Eastern Michigan University
Date Posted: June 30, 2008
Working Paper Series
1743 downloads
Reconciling Growth and Persistence as Explanations for Accrual Mispricing
Johnson School Research Paper Series No. #11-09
Paul Hribar and
Nir Yehuda
University of Iowa - Henry B. Tippie College of Business
and
Northwestern University - Department of Accounting Information & Management
Date Posted: April 08, 2008
Last Revised: April 14, 2009
Working Paper Series
1743 downloads
Managerial Ownership and Accounting Conservatism
Ryan LaFond and
Sugata Roychowdhury
BlackRock
and
Boston College
Date Posted: September 12, 2006
Working Paper Series
1742 downloads
Earnings Management, Corporate Governance and the Market Performance of Seasoned Equity Offerings
Michael Firth and
Ken Ching
Lingnan University - Department of Accounting and Finance
and
Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: December 02, 2002
Working Paper Series
1740 downloads
Economic Consequences of SEC Disclosure Regulation: Evidence from the OTC Bulletin Board
AFA 2004 San Diego Meetings
Brian J. Bushee and
Christian Leuz
University of Pennsylvania - The Wharton School
and
University of Chicago - Booth School of Business
Date Posted: April 19, 2004
Working Paper Series
1739 downloads
Evidence on the Effects of Unverifiable Fair-Value Accounting
Harvard Business School Working Paper No. 08-014
Karthik Ramanna and
Ross L. Watts
Harvard University - Harvard Business School
and
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: September 08, 2007
Working Paper Series
1739 downloads
What is the Actual Economic Role of Financial Reporting?
Ray Ball
University of Chicago
Date Posted: February 10, 2008
Working Paper Series
1739 downloads
The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union
Journal of International Financial Management & Accounting, Vol. 21, No. 3, Autumn 2010
Huifa Chen
,
Qingliang Tang
,
Yihong Jiang
and
Zhijun Lin
Shanghai Maritime University
,
University of Western Sydney
,
affiliation not provided to SSRN
and
Hong Kong Baptist University
Date Posted: January 20, 2009
Last Revised: January 02, 2011
Accepted Paper Series
1738 downloads
Audit Committee Financial Expertise, Corporate Governance and Accruals Quality: An Empirical Analysis
Dan S. Dhaliwal ,
Vic Naiker
and
Farshid Navissi
University of Arizona - Department of Accounting
,
Monash University - Department of Accounting and Finance
and
Monash University
Date Posted: June 07, 2006
Working Paper Series
1737 downloads
Management Earnings Forecasts: A Review and Framework
D. Eric Hirst
,
Lisa Koonce and
Shankar Venkataraman
University of Texas at Austin
,
University of Texas
and
Georgia Institute of Technology
Date Posted: August 02, 2006
Last Revised: January 22, 2008
Working Paper Series
1735 downloads
A Theoretical Analysis of the Investor Protection Regulations Argument for Global Listing of Stocks
Oren Fuerst
Strategic Models LLC
Date Posted: November 19, 1998
Working Paper Series
1732 downloads
Does Good Corporate Governance Reduce Information Asymmetry Around Quarterly Earnings Announcements?
Journal of Accounting and Public Policy, Vol. 26, No. 4, pp. 497-522, July/August 2007
Kiridaran (Giri) Kanagaretnam ,
Gerald J. Lobo and
Dennis J. Whalen
McMaster University - Michael G. DeGroote School of Business
,
University of Houston - C.T. Bauer College of Business
and
Otterbein College - Department of Business, Accounting & Economics
Date Posted: March 26, 2007
Last Revised: April 20, 2010
Accepted Paper Series
1732 downloads
The Discount Rate for Discounted Cash Flow Valuations of Intangible Assets
Rudolf Stegink
,
Marc Schauten and
Gijs de Graaff
KPMG Corporate Finance
,
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
and
Shell International B.V.
Date Posted: April 02, 2007
Working Paper Series
1732 downloads
Audit Committee Effectiveness: Did the Blue Ribbon Committee Recommendations Make a Difference?
International Journal of Accounting, Auditing and Performance Evaluation, Vol. 3, No. 2, pp. 240-251, 2006
Murphy Smith
Murray State University - College of Business
Date Posted: July 19, 2007
Accepted Paper Series
1731 downloads
The Market Valuation of Firm Reputation
Ervin L. Black Sr. ,
Thomas A. Carnes and
Vernon J. Richardson
Brigham Young University - Marriott School of Management
,
Berry College - Campbell School of Business
and
University of Arkansas at Fayetteville
Date Posted: April 12, 1999
Working Paper Series
1727 downloads
Extended Dividend, Cash Flow and Residual Income Valuation Models - Accounting for Deviations from Ideal Conditions
Nicolas Heinrichs ,
Dieter Hess ,
Carsten Homburg ,
Michael Lorenz
and
Soenke Sievers
University of Cologne - Graduate School of Risk Management
,
University of Cologne - Department of Corporate Finance
,
University of Cologne
,
University of Cologne
and
University of Cologne
Date Posted: June 19, 2008
Last Revised: June 04, 2011
Working Paper Series
1724 downloads
Factors Affecting the Implementability of Stock Market Trading Strategies
Brian J. Bushee and
Jana Smith Raedy
University of Pennsylvania - The Wharton School
and
University of North Carolina at Chapel Hill
Date Posted: April 14, 2003
Working Paper Series
1723 downloads
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