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JEL Code: M4
5,335,142 Total downloads
Showing Papers 561 - 610 of 13,132
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Determinants of the Informativeness of Analyst Research MIT Sloan Working Paper No. 4243-02
Richard M. Frankel ,
S.P. Kothari
and
Joseph Weber
Date Posted: April 19, 20021772 downloads
Corporate Disclosure Policy and the Informativeness of Stock Prices New York University, Stern School of Business
David Gelb and
Paul Zarowin
Date Posted: August 22, 20001770 downloads
Does Meeting Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices
Ron Kasznik and
Maureen F. McNichols
Date Posted: November 08, 19991770 downloads
Benefits of Customer Profitability Analysis Reports in Repeated Budget Allocation Decision Making
Eddy Cardinaels ,
Filip Roodhooft and
Luk Warlop
Date Posted: August 04, 20011768 downloads
Network Effects in Countries’ Adoption of IFRS Harvard Business School Accounting & Management Unit Working Paper No. 10-092
Karthik Ramanna and
Ewa Sletten
Date Posted: April 18, 2010Last Revised: September 20, 20121767 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
Date Posted: February 03, 2005Last Revised: October 29, 20071767 downloads
Accounting Fraud at Xerox Corporation
Amy Butala
and
Zafar Khan
Date Posted: June 30, 20081766 downloads
Organizational Design and Management Accounting Change CentER Working Paper No. 2000-61
Michal Matejka and
Anja De Waegenaere
Date Posted: November 06, 20001765 downloads
An Agency Theory of Conservative Accrual Accounting Simon School Working Paper No. FR 09-11
Michael Raith
Date Posted: January 13, 2009Last Revised: August 26, 20091763 downloads
The Motivations for Adopting Sustainability Disclosure MGSM Working Paper No. 2005-17
Nigel Finch
Date Posted: September 14, 20051762 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, 20111761 downloads
The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
Ray Ball and
Lakshmanan Shivakumar
Date Posted: February 02, 20051760 downloads
Evidence on the Effects of Unverifiable Fair-Value Accounting Harvard Business School Working Paper No. 08-014
Karthik Ramanna and
Ross L. Watts
Date Posted: September 08, 20071759 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
affiliation not provided to SSRN
Date Posted: January 12, 20041759 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
affiliation not provided to SSRN
and
Hong Kong Baptist University
Date Posted: January 20, 2009Last Revised: January 02, 20111759 downloads
Audit Committee Financial Expertise, Corporate Governance and Accruals Quality: An Empirical Analysis
Dan S. Dhaliwal ,
Vic Naiker
and
Farshid Navissi
Date Posted: June 07, 20061756 downloads
Managerial Ownership and Accounting Conservatism
Ryan LaFond and
Sugata Roychowdhury
Date Posted: September 12, 20061755 downloads
Reconciling Growth and Persistence as Explanations for Accrual Mispricing Johnson School Research Paper Series No. #11-09
Paul Hribar and
Nir Yehuda
Date Posted: April 08, 2008Last Revised: April 14, 20091755 downloads
Are Benchmark Beaters Doing Anything Wrong?
Patricia M. Dechow and
A. Irem Tuna
Date Posted: April 24, 20001753 downloads
Earning Management in Two-Period Principal-Agent Models GEABA - Discussion Paper No. 00-02
Max Haas
Date Posted: December 02, 20021753 downloads
The Relation Between Market Values, Earnings Forecasts, and Reported Earnings Sauder School of Business Working Paper
Gerald A. Feltham and
Joy Begley
Date Posted: October 24, 20001752 downloads
Management Earnings Forecasts: A Review and Framework
D. Eric Hirst
,
Lisa Koonce and
Shankar Venkataraman
Date Posted: August 02, 2006Last Revised: January 22, 20081750 downloads
The Discount Rate for Discounted Cash Flow Valuations of Intangible Assets
Rudolf Stegink
,
Marc Schauten and
Gijs de Graaff
Date Posted: April 02, 20071747 downloads
What is the Actual Economic Role of Financial Reporting?
Ray Ball
Date Posted: February 10, 20081747 downloads
Earnings Management, Corporate Governance and the Market Performance of Seasoned Equity Offerings
Michael Firth and
Ken Ching
Date Posted: December 02, 20021746 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
Date Posted: March 26, 2007Last Revised: April 20, 20101745 downloads
Sarbanes Oxley Internal Control Requirements and Earnings Quality
Jean Bédard
Date Posted: August 24, 20061744 downloads
Economic Consequences of SEC Disclosure Regulation: Evidence from the OTC Bulletin Board AFA 2004 San Diego Meetings
Brian J. Bushee and
Christian Leuz
Date Posted: April 19, 20041742 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
Date Posted: July 19, 20071739 downloads
A Theoretical Analysis of the Investor Protection Regulations Argument for Global Listing of Stocks
Oren Fuerst
Date Posted: November 19, 19981734 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
Date Posted: June 19, 2008Last Revised: June 04, 20111733 downloads
The Market Valuation of Firm Reputation
Ervin L. Black Sr. ,
Thomas A. Carnes and
Vernon J. Richardson
Date Posted: April 12, 19991729 downloads
Fundamental and Technical Analysis: Substitutes or Compliments?
Jenni L. Bettman
,
Stephen Sault
and
Emma Welch
Date Posted: May 02, 20061727 downloads
The Persistence of Earnings and Cash Flows and the Role of Special Items: Implications for the Accrual Anomaly
Patricia M. Dechow and
Weili Ge
Date Posted: May 04, 20051727 downloads
Factors Affecting the Implementability of Stock Market Trading Strategies
Brian J. Bushee and
Jana Smith Raedy
Date Posted: April 14, 20031726 downloads
The Balance Sheet as an Earnings Management Constraint
Jan Barton and
Paul J. Simko
Date Posted: October 21, 20021724 downloads
The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting
Chris Armstrong ,
Wayne R. Guay and
Joseph Weber
Date Posted: March 21, 2010Last Revised: November 16, 20111724 downloads
Does Ifrs Improve the Usefulness of Accounting Information in a Code-Law Country?
Anna-Maija Lantto
Date Posted: June 01, 20061722 downloads
Sarbanes-Oxley and the Culmination of Internal Control Development: A Study of Reactive Evolution American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Dr. Jan R. Heier ,
Michael T. Dugan and
David L. Sayers
Date Posted: April 06, 20041720 downloads
The Ethics of Tax Evasion: A Survey of International Business Academics
Robert W. McGee
Date Posted: September 26, 20051720 downloads
The Role of Government in Corporate Governance New York University Journal of Law and Business, Vol. 1, p. 219, 2004, KSG Working Paper No. RWP04-045
Cary Coglianese ,
Thomas J. Healey
,
Elizabeth K. Keating and
Michael L. Michael
Date Posted: November 02, 2004Last Revised: March 29, 20101718 downloads
Internal Control and Management Guidance Journal of Accounting & Economics (JAE), Forthcoming
Mei Feng
,
Chan Li
and
Sarah E. McVay
Date Posted: September 23, 2008Last Revised: September 16, 20091716 downloads
Markets in Intangibles: Patent Licensing
Feng Gu and
Baruch Lev
Date Posted: July 29, 20011713 downloads
Bank Loan Loss Provisions: A Reexamination of Capital Management, Earnings Management and Signaling Effects
Anwer S. Ahmed ,
Carolyn Takeda and
Shawn E. Thomas
Date Posted: May 06, 19981712 downloads
The Effect of Reporting Frequency on the Timeliness of Earnings: The Cases of Voluntary and Mandatory Interim Reports LBS Working Paper No. 037
Marty Butler ,
Arthur G. Kraft and
Ira S. Weiss
Date Posted: July 18, 20021707 downloads
A Theory of Friendly Boards Journal of Finance, Forthcoming, ECGI - Finance Working Paper No. 100/2005
Renee B. Adams and
Daniel Ferreira
Date Posted: December 09, 20051706 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, 20111706 downloads
RiskCalc for Private Companies: Moody's Default Model As published in Global Credit Research, May 2000
Eric G. Falkenstein ,
Andrew Boral and
Lea V. Carty
Date Posted: November 01, 20001704 downloads
Sustainable Development: A Review of the International Development, Business and Accounting Literature Univ of Aberdeen Acct, Finance & Mgmt Working Paper No. 00-17
Jan Bebbington
Date Posted: February 21, 20011702 downloads
Pricing an Emerging Industry: Evidence from Internet Subsidiary Carve-Outs AFA 2001 New Orleans; EFA 0062
Michael J. Schill and
Chunsheng Zhou
Date Posted: December 02, 19991701 downloads
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