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JEL Code: M4
5,292,202 Total downloads
Showing Papers 551 - 600 of 13,021
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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
90 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
81 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
241 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
49 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
147 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
430 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
67 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
103 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
367 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
Bank Loan Spread and Private Information: Pending Approval Patents
Marlene Plumlee ,
Yuan Xie
,
Meng Yan
and
Jeff Jiewei Yu
University of Utah - School of Accounting
,
Fordham University
,
Fordham University Schools of Business
and
Southern Methodist University - Cox School of Business
Date Posted: November 20, 2012
Working Paper Series
59 downloads
Role of Internal Audit in Australian Local Government Governance – A Step in the Right Direction
Forthcoming in Financial Accountability and Management Accounting
Robyn A Pilcher
Curtin University
Date Posted: November 20, 2012
Accepted Paper Series
Bias and Efficiency: A Comparison of Analyst Forecasts and Management Forecasts
Urooj Khan ,
Oded Rozenbaum
and
Gil Sadka
Columbia Business School - Accounting, Business Law & Taxation
,
Columbia Business School - Accounting, Business Law & Taxation
and
Columbia Business School - Accounting, Business Law & Taxation
Date Posted: November 20, 2012
Last Revised: February 24, 2013
Working Paper Series
149 downloads
The Quality of Street Cash Flow from Operations
Nerissa C. Brown
and
Theodore E. Christensen
Georgia State University - J. Mack Robinson College of Business
and
Brigham Young University - Marriott School of Management
Date Posted: November 20, 2012
Working Paper Series
102 downloads
Will Women Lead the Way? Differences in Demand for Corporate Social Responsibility Information for Investment Decisions
Journal of Business Ethics, Forthcoming
Leda Nath
,
Lori Holder-Webb and
Jeffrey R. Cohen
University of Wisconsin - Whitewater
,
Western New England University - Department of Accounting and Finance
and
Boston College - Department of Accounting
Date Posted: November 19, 2012
Accepted Paper Series
62 downloads
The Endogeneity of Executive Compensation and its Impact on Management Discretionary Behavior Over Financial Reporting
25th Australasian Finance and Banking Conference 2012
Lan Sun
and
Martin Hovey
University of New England (Australia) - School of Business Economics and Public Policy
and
UNE Business School
Date Posted: November 19, 2012
Working Paper Series
Roadmap to Future Mandatory Application of IFRS in Japan from the Perspective of Financial Statement Preparers
Dan Hu
and
Jun Yao
Nagoya University
and
Ritsumeikan University - College of Business Administration
Date Posted: November 18, 2012
Working Paper Series
61 downloads
The Cyclical Effects of Accounting Rules on Basel III Liquidity Regulation
Guoxiang Song
University of Greenwich - Accounting and Finance
Date Posted: November 17, 2012
Last Revised: March 13, 2013
Working Paper Series
78 downloads
A Field Study of the Emerging Practice of Beyond Budgeting in Industrial Companies: An Institutional Perspective
European Accounting Review (Forthcoming)
Tiina Henttu-Aho
and
Janne Järvinen
University of Oulu
and
University of Oulu
Date Posted: November 17, 2012
Last Revised: November 27, 2012
Accepted Paper Series
74 downloads
Nobody Likes a Rat: On the Willingness and Consequences of Reporting Lies
IZA Discussion Paper No. 6998
Ernesto Reuben
and
Matt Stephenson
Columbia Business School - Management
and
affiliation not provided to SSRN
Date Posted: November 17, 2012
Working Paper Series
13 downloads
Strategic Conservative Earnings Management of Technology Firms: Evidence from the IPO Market
Financial Markets, Institutions & Instruments, Vol. 21, Issue 5, pp. 261-293, 2012
Bill Francis
,
Mingming Zhou
and
Iftekhar Hasan
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology
,
University of Colorado at Colorado Springs - College of Business
and
Fordham University
Date Posted: November 17, 2012
Accepted Paper Series
Stock Option Grant Vesting Terms: Economic and Financial Reporting Determinants
Review of Accounting Studies, Forthcoming
Brian D. Cadman
,
Tjomme O. Rusticus and
Jayanthi Sunder
University of Utah - David Eccles School of Business
,
Northwestern University - Kellogg School of Management
and
University of Arizona - Eller College of Management
Date Posted: November 17, 2012
Accepted Paper Series
Do Analysts Matter for Governance? Evidence from Natural Experiments
Tao Chen
,
Jarrad Harford and
Chen Lin
Chinese University of Hong Kong (CUHK) - Department of Finance
,
University of Washington
and
Chinese University of Hong Kong (CUHK) - Department of Finance
Date Posted: November 16, 2012
Last Revised: April 17, 2013
Working Paper Series
197 downloads
Reporting Performance Information in the Public Sector: The Moral from the (Non) Application of Program Budgeting in Greece
Sandra Cohen
and
Sotiris Karatzimas
Athens University of Economics and Business - Department of Business Administration
and
Athens University of Economics and Business - Department of Business Administration
Date Posted: November 16, 2012
Last Revised: April 09, 2013
Working Paper Series
Establishing a System of Accounting Standards: A Case Study of Macau
Proceedings of 19th International Business Research Conference 2012
Ratnam Alagiah
and
Tan Cheng LOK
affiliation not provided to SSRN
and
University of South Australia
Date Posted: November 16, 2012
Working Paper Series
71 downloads
The Impact of Financial, Non-Financial, and Corporate Governance Attributes on the Practice of Global Reporting Initiative (GRI) Based Environmental Disclosure
Gadjah Mada International Journal of Business Vol. 13, No. 2, pp. 143-159, May-August 2011
Frendy Frendy
and
Indra Wijaya Kusuma
Universitas Gadjah Mada (UGM) - Faculty of Economics and Business (FEB)
and
affiliation not provided to SSRN
Date Posted: November 15, 2012
Accepted Paper Series
62 downloads
Accounting and Accountability in the Sacred Context: The Case of a Malaysian Cash Awqaf Institution
Proceedings of 9th Annual International Conference on Business: Accounting, Finance, Management, Marketing, July 2011
Hisham Yaacob
and
Hairul Suhaimi Nahar
University of Brunei Darussalam
and
Universiti Sains Malaysia (USM) - School of Management
Date Posted: November 14, 2012
Working Paper Series
50 downloads
Issues and Challenges of Shari’ah Audit in Islamic Financial Institutions: A Contemporary View
Proceedings of 3rd International Conference on Business and Economics Research, 2012
Hisham Yaacob
University of Brunei Darussalam
Date Posted: November 14, 2012
Working Paper Series
121 downloads
Awqaf Accounting and Reporting for Accountability: A Case Study of Awqaf S
Proceedings of 19th International Business Research Conference, 2012
Hisham Yaacob
,
Saerah Hj Petra
,
Wardah Azimah Sumardi
and
Hairul Suhaimi Nahar
University of Brunei Darussalam
,
University of Brunei Darussalam
,
University of Brunei Darussalam
and
Universiti Sains Malaysia (USM) - School of Management
Date Posted: November 14, 2012
Working Paper Series
92 downloads
Overpaid Acquisitions and Goodwill Impairment Losses – Evidence from the US
Maria Elena Olante
Catholic University of the Sacred Heart of Milan
Date Posted: November 14, 2012
Working Paper Series
75 downloads
Risk, Partner Selection and Contractual Control in Interfirm Relationships
Management Accounting Research, Forthcoming
Rong Ding
,
Henri C. Dekker
and
Tom Groot
Middlesex University
,
VU University Amsterdam - Department of Accounting
and
VU University Amsterdam - Amsterdam Research Center in Accounting
Date Posted: November 13, 2012
Last Revised: March 27, 2013
Accepted Paper Series
Methodology for Measuring Financial Stability in Countries
Proceedings of 19th International Business Research Conference 2012
Jose Gerardo de la Vega Meneses
affiliation not provided to SSRN
Date Posted: November 13, 2012
Working Paper Series
24 downloads
Methodology for Measuring Financial Stability in Countries
Proceedings of 19th International Business Research Conference 2012
Jose Gerardo de la Vega Meneses
affiliation not provided to SSRN
Date Posted: November 13, 2012
Working Paper Series
25 downloads
Board Monitoring and Earnings Management
Proceedings of 19th International Business Research Conference 2012
Jinghui Liu
Southern Cross University
Date Posted: November 12, 2012
Last Revised: November 18, 2012
Working Paper Series
Effects of Dividend Ratios and Other Fundamentals on Forward P/Es - Some Evidences from a Worldwide Cross-Sectional Multivariate Analysis
Proceedings of 19th International Business Research Conference 2012
Marco Taliento
University of Foggia
Date Posted: November 12, 2012
Working Paper Series
81 downloads
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