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5,287,470 Total downloads
Showing Papers 5,451 - 5,500 of 13,018
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Optimal Audit Quality, Agency Conflicts and Efficient Investment Decisions
Beatriz Mariano
Date Posted: May 10, 2012201 downloads
Performance Evaluations and Efficient Sorting Journal of Accounting Research, Forthcoming
Korok Ray
Date Posted: February 28, 2007201 downloads
The Role of Disclosure in Differentiating the Success and Failure of Distressed Firms Journal of Business Ethics, Vol. 75, No. 3, 2007
Lori Holder-Webb and
Jeffrey R. Cohen
Date Posted: October 26, 2007Last Revised: October 09, 2009201 downloads
The Roles of Task-Specific Experience and Innate Ability in
Understanding Analyst Performance
Michael B. Clement ,
Lisa Koonce and
Thomas J. Lopez
Date Posted: January 23, 2006201 downloads
Accounting Standards in the Australian and New Zealand Public Administrations:
Experiences and Perspectives Presented at International Congress on Accounting Standards for Public Administration, 12-13 December 2003, Ferrara, Italy
Ron Day ,
Christine Merle Ryan
and
James Guthrie
Date Posted: April 27, 2009200 downloads
Another Look at GAAP Versus The Street: An Empirical Assessment of Measurement Error Bias
Daniel A. Cohen ,
Rebecca N. Hann and
Maria Ogneva
Date Posted: December 11, 2006200 downloads
CEO Tenure and Earnings Management
Ashiq Ali and
Weining Zhang
Date Posted: May 15, 2012200 downloads
Discussion of 'Financial Reporting Frequency, Information Asymmetry, and the Cost of Equity' Journal of Accounting & Economics (JAE), Forthcoming
Rodrigo S. Verdi
Date Posted: July 29, 2012200 downloads
Does Auditors' Reputation Discourage Related Party Transactions? The French Case 2012 Financial Markets & Corporate Governance Conference
Moez Bennouri
,
Mehdi Nekhili
and
Philippe Touron
Date Posted: April 26, 2011Last Revised: April 05, 2012200 downloads
Financial Statements as Sole Predictors of Financial Distress: The Need for New Financial Ratios K. W. Assaad Khalil, FINANCIAL STATEMENTS AS SOLE PREDICTORS OF FINANCIAL DISTRESS: THE NEED FOR NEW FINANCIAL RATIOS, Master Thesis Dissertation, pp. 1-58, July 2010
Karim Wagih Assaad Khalil
Date Posted: March 30, 2011200 downloads
IFRS Compliance in the Year of the Pig: The Practice of Goodwill Impairment Testing Among Large Hong Kong Firms During 2007
Tyrone M. Carlin ,
Nigel Finch and
Dzung Manh Tran
affiliation not provided to SSRN
Date Posted: February 15, 2010200 downloads
Long-Lived Asset Impairments and Future Performance Under US GAAP and IFRS
Elizabeth A. Gordon and
Hsiao-Tang Hsu
Date Posted: August 12, 2012200 downloads
Maximising Profits from Passenger Transport Service Using Transportation Model Algorithm (Part 2) - The Advantage of Shadow Pricing Nigerian Journal of Business, Forthcoming
Enyi Patrick Enyi
Date Posted: October 02, 2007200 downloads
Money Managers' Responses to Strings of Consecutive Earnings Increases
Bin Ke and
Kathy R. Petroni
Date Posted: October 14, 2002200 downloads
Narrative Disclosure and Earnings Performance: Evidence from R&D Disclosures Johnson School Research Paper Series No. 4-2012
Kenneth J. Merkley
Date Posted: December 21, 2011Last Revised: March 31, 2013200 downloads
Professionalization in Action: Accountants' Attempt at Building a Network of Support for the Webstrust E-Commerce Seal of Assurance
Yves Gendron and
Michael Barrett
Date Posted: April 15, 2002200 downloads
Public Auditors: Empirical Evidence from the US States
Mark Schelker
Date Posted: January 17, 2007Last Revised: March 25, 2008200 downloads
Public Disclosure of Trades by Corporate Insiders in Financial Markets and Tacit Coordination
Steven J. Huddart ,
John S. Hughes and
Carolyn B. Levine
Date Posted: June 01, 1998200 downloads
Recent Changes in Disclosure Regulation: Description and Evidence
Jennifer E. Bethel
Date Posted: March 28, 2007200 downloads
The Accounting Framework in the Draft of the Swiss Accounting Statutes (Das Rahmenkonzept des Rechnungslegungsrechtsentwurfes) Schweizerische Zeitschrift für Wirtschafts - und Finanzmarktrecht, Vol. 80, pp. 400-412, 2008,
Lukas Mueller
Date Posted: March 23, 2011200 downloads
The Benefits of Conservative Accounting to Shareholders: Evidence from the Financial Crisis Accounting Horizons, Forthcoming
Qiang Wu
,
Bill Francis
and
Iftekhar Hasan
Date Posted: December 09, 2011Last Revised: March 25, 2013200 downloads
The Compositionality of Accounting Information Back to Basics
K. R. Pertsemlidis
Date Posted: November 29, 2009Last Revised: March 13, 2012200 downloads
When Firms Talk, Do Investors Listen? The Role of Trust in Stock Market Reactions to Corporate Earnings Announcements Journal of Financial Economics (JFE), Forthcoming
Mikhail Pevzner
,
Fei Xie
and
Xiangang Xin
Date Posted: September 12, 2012Last Revised: January 25, 2013200 downloads
Certification of Accountants and Auditors in the CIS: A Case Study of Armenia Journal of Accounting, Ethics & Public Policy, Vol. 2, No. 2 (Spring 1999), 338-353
Robert W. McGee
Date Posted: October 22, 2000199 downloads
Factors Influencing Narrative Disclosure by Large UK Charities: Interview Evidence
Juliana Jetty
and
Vivien A. Beattie
Date Posted: December 12, 2008199 downloads
Manipulation of Internal Performance Measures: Evidence from SFAS No. 131 Disclosures
Bradley E. Lail
Date Posted: September 12, 2007199 downloads
Response to the FASB's Preliminary Views on Financial Instruments with Characteristics of Equity
Douglas R. Carmichael
,
Theodore E. Christensen ,
Robert H. Colson
,
Karim Jamal ,
Stephen R. Moehrle ,
Shivaram Rajgopal ,
Thomas L. Stober ,
Shyam Sunder
and
Ross L. Watts
Date Posted: January 16, 2009Last Revised: January 27, 2013199 downloads
The Impact of Non-audit Services on Capital Markets
Seunghan Nam
Date Posted: April 07, 2005199 downloads
The Impact of SFAS 160: An Investigation of the Economic Consequences of the Reclassification of Minority Interest
Richard M. Frankel ,
Joshua A. Lee
and
Michael McLaughlin
Date Posted: February 23, 2010199 downloads
The Relative Effectiveness of Simultaneous versus Sequential Negotiation Strategies in Auditor-Client Negotiations
Thomas Kida ,
Stephen Perreault
and
M. David Piercey
Date Posted: June 08, 2011Last Revised: February 07, 2013199 downloads
An Examination of Inventory Costing Convergence under Generally Accepted Accounting Principles and International Financial Reporting Standards Journal of International Business Research, 2012, Forthcoming
Casey Reineking
,
Don H. Chamberlain
,
Holly R. Rudolph and
Murphy Smith
Date Posted: July 19, 2012198 downloads
Conflict-of-Interest Reforms and Investment Bank Analysts’ Research Biases Journal of Accounting, Auditing and Finance, Forthcoming
Yuyan Guan
,
Hai Lu and
M.H. Franco Wong
Date Posted: August 06, 2010198 downloads
Conservatism Flow and the Pricing of Credit Risk
Sumantra Chakravarty
Date Posted: December 16, 2010Last Revised: August 05, 2011198 downloads
Corporate Governance, the Extent of Non-Audit Services and Auditor Independence: Evidence from Firms Issuing Financing CAAA Annual Conference 2009 Paper
Ling Chu
and
Ping Zhang
Date Posted: January 13, 2009198 downloads
Internal Control Quality and Analyst Forecast Behavior: Evidence from SOX Section 404 Disclosures CAAA Annual Conference 2009 Paper
Jeong-Bon Kim V
,
Byron Y. Song and
Liandong Zhang
Date Posted: December 29, 2008Last Revised: August 12, 2009198 downloads
Managerial Influencing of Boards of Directors Journal of Management Accounting Research, Forthcoming
George Drymiotes
Date Posted: July 11, 2007Last Revised: June 08, 2009198 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
Reputation Management and the Disclosure of Earnings Forecasts Review of Accounting Studies, Forthcoming
Anne Beyer
and
Ronald A. Dye
Date Posted: April 15, 2012198 downloads
Should Rule 501 (Acts Discreditable) of the AICPA Code of Professional Conduct be Repealed? A Philosophical Look at a Practical Ethical Question Journal of Accounting, Ethics & Public Policy, Vol. 2, No. 3 (Summer 1999), 653-658
Robert W. McGee
Date Posted: October 05, 2000198 downloads
The Impact of Verifiability on Contracts
Dhananjay (Dan) K. Gode and
Rajdeep Singh
Date Posted: April 03, 2000198 downloads
What do the S&P 500 Disclose in Their Earnings Announcements? Evidence on Financial Statements and Non-GAAP Financial Measures
Ana Cristina Marques
Date Posted: March 13, 2008198 downloads
Accounting Adjustments and the Valuation of Financial Statement Note Information in 10-K Filings
Gus De Franco
,
M.H. Franco Wong and
Yibin Zhou
Date Posted: March 17, 2010197 downloads
Agency-Based Demand for Conservatism: Evidence from State Adoption of Antitakeover Laws Review of Accounting Studies, Forthcoming
Sudarshan Jayaraman and
Lakshmanan Shivakumar
Date Posted: October 28, 2011197 downloads
Audit Committees and Misappropriation of Assets: Publicly Held Companies in the United States Canadian Accounting Perspectives, Vol. 5, No. 2, Autumn 2006
Sameer T. Mustafa and
Heidi H. Meier
Date Posted: August 02, 2006Last Revised: January 17, 2009197 downloads
Differentiating Brand Assets from Goodwill Assets: The Artefact Based Approach to the Accounting Recognition of Marketing Related Assets (CAAA) 2008 Annual Conference Paper
Nevine El Tawy
and
Tony Tollington
Date Posted: January 04, 2008Last Revised: June 19, 2008197 downloads
Executive Equity Divestitures and Equity Granting Patterns
Brian D. Cadman
Date Posted: November 04, 2005Last Revised: April 22, 2008197 downloads
Ineffective Internal Control over Financial Reporting and Firm Operations
Mei Feng
,
Chan Li
,
Sarah E. McVay
and
Hollis Ashbaugh Skaife
Date Posted: December 10, 2012197 downloads
Profile of Courage: Marilyn Stitt, KPMG and the Audit of Hollinger Inc
Karim Jamal and
Erin E. Marshall
Date Posted: March 10, 2008197 downloads
The Financial Statement Effects of Proposed Changes to the Accounting for Deferred Acquisition Costs in the Insurance Industry Journal of Applied Research in Accounting and Finance, Vol. 4, No. 2, pp. 20-27, 2009
Charles W. Mulford
and
Andrew Parkhurst
affiliation not provided to SSRN
Date Posted: February 15, 2010197 downloads
The Spend-Save Decision: An Analysis of How Charities Respond to Revenue Changes Accounting Horizons, Forthcoming
Christopher L. Jones ,
Karen A. Kitching ,
Andrea Alston Roberts and
Pamela C. Smith
Date Posted: February 10, 2005Last Revised: May 13, 2012197 downloads
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