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JEL Code: M41
4,276,638 Total downloads
Showing Papers 5,701 - 5,750 of 9,386
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Can Firm-Specific Models Predict Price Responses to Earnings News? McCombs Research Paper No. ACC-01-06
Robert N. Freeman ,
Adam S. Koch and
Haidan Li
Date Posted: January 24, 2006226 downloads
Ownership Structure and Voluntary Earnings Disclosures: The Case of French-Listed Firms
Faten Lakhal
Date Posted: January 24, 2006
The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital Review of Accounting Studies, Vol. 9, pp. 337-356, 2006
Paul Hribar and
Nicole Thorne Jenkins
Date Posted: January 24, 2006
The Influence of Observed Stock Price Changes on Analysts' Earnings Forecast Revisions: Experimental Evidence
Jeffrey S. Miller and
Lisa M. Sedor
Date Posted: January 24, 2006278 downloads
The Role of Information Asymmetry and Financial Reporting Quality in Debt Trading: Evidence from the Secondary Loan Market The Journal of Accounting & Economics (JAE), Forthcoming
Regina Wittenberg Moerman
Date Posted: January 24, 2006Last Revised: September 21, 20081057 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
A Matrix-Based Lattice Model to Value Employee Stock Options
Mukesh Bajaj ,
Sumon C. Mazumdar ,
Rahul Surana
and
Sanjay C. Unni
Date Posted: January 22, 2006383 downloads
The Information Content of Earnings Following Restatements
Wendy M. Wilson
Date Posted: January 22, 2006659 downloads
An Empirical Analysis of Value-relevance of Disclosure of Material Weaknesses Under Section 404
C.S. Agnes Cheng ,
Joanna L.Y. Ho
and
Feng Tian
Date Posted: January 20, 2006
The Impact of Information Asymmetry on Debt Pricing and Maturity
Regina Wittenberg Moerman
Date Posted: January 20, 2006Last Revised: November 11, 2009771 downloads
Disclosure of Fees Paid to Auditors and the Market Valuation of Earnings Surprises Review of Accounting Studies, Forthcoming
Jere R. Francis and
Bin Ke
Date Posted: January 17, 2006
International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? Journal of Accounting Research, Vol. 44, No. 3, pp. 485-531, 2006
Luzi Hail and
Christian Leuz
Date Posted: January 17, 2006Last Revised: November 20, 2011
Are Analysts' Loss Functions Asymmetric? Journal of Forecasting, November 2011
Mark A. Clatworthy
,
David A. Peel and
Peter F. Pope
Date Posted: January 16, 2006Last Revised: June 04, 2012
Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Angela K. Davis ,
Jeremy Piger and
Lisa M. Sedor
Date Posted: January 16, 2006Last Revised: June 20, 20111460 downloads
The Pricing of International Oil and Gas Companies 1990-2003 - A Structural Shift in the Equity Valuation Process
Bard Misund
,
Petter Osmundsen and
Frank Asche
Date Posted: January 15, 20061171 downloads
Auditor Realignments Accompanying Implementation of SOX 404 ICFR Reporting Requirements
Michael Ettredge ,
Jim Heintz ,
Chan Li
and
Susan Scholz
Date Posted: January 13, 2006Last Revised: September 22, 2010738 downloads
Dual-Class Shares and Audit Pricing: Evidence from the Canadian Markets Auditing: A Journal of Practice & Theory, Vol. 27, No. 2, 2008
Samer Khalil ,
Michel Magnan and
Jeffrey R. Cohen
Date Posted: January 13, 2006Last Revised: September 02, 2010320 downloads
Redacted Disclosure
Joseph Weber and
Robert E. Verrecchia
Date Posted: January 13, 2006451 downloads
Using an Accounting-Based Management Control System for Cultural Change CAAA 2006 Annual Conference Paper
James Thomas Mackey and
Hugh Pforsich
Date Posted: January 13, 20061031 downloads
Stakeholder Accountability: Workplace Injuries in the UK and Canada CAAA 2006 Annual Conference Paper
Sheila Ellwood and
Daphne Rixon
Date Posted: January 12, 2006
'Benchmark Beating' as Evidence of Earnings Management: Review of the Literature
Ahsan Habib
Date Posted: January 10, 2006849 downloads
Bank-Firm Relationhips and Security Analyst Activities: Evidence from Japan
Kentaro Koga
and
Satomi Uchino
Date Posted: January 10, 2006Last Revised: May 15, 2008169 downloads
Reg FD and the Competitiveness of All-Star Analysts
Mark Bagnoli ,
Susan G. Watts and
Yong Zhang
Date Posted: January 10, 2006364 downloads
Soft-Talk Management Cash Flow Forecasts: Verifiability, Credibility and Stock Price Effects Simon School Working Paper No. FR 06-01
Yan Cao ,
Charles E. Wasley and
Joanna Shuang Wu
Date Posted: January 10, 2006Last Revised: December 31, 2007657 downloads
CEO Compensation Mix and Analysts' Forecast Accuracy and Bias
Kiridaran (Giri) Kanagaretnam ,
Robert Mathieu and
Gerald J. Lobo
Date Posted: January 06, 2006876 downloads
Management Control Practice and Culture at Enron: The Untold Story CAAA 2006 Annual Conference Paper
Clinton Free and
Norman B. Macintosh
Date Posted: January 06, 20061211 downloads
The Impact of Bankruptcy Code on the Value of the Auditor's Going-Concern Opinion to Investors CAAA 2006 Annual Conference Paper
Richard Taffler and
Christine Tan
Date Posted: January 06, 2006346 downloads
A Risk Perspective on Fraudulent Financial Reporting Canadian Accounting Perspectives, Vol. 7, No. 3, 2008
Wally Smieliauskas
Date Posted: January 05, 2006Last Revised: August 10, 20081060 downloads
An Analysis of Auditing Environment and Modified Audit Opinions in China: Underlying Reasons and Lessons International Journal of Auditing, Vol. 9, No. 3, pp. 165-185, November 2005
Xijia Su ,
Shimin Chen
and
Zhenglin Wang
Date Posted: January 05, 200616 downloads
International GAAP Differences - The Impact on Foreign Analysts CAAA 2006 Annual Conference Paper
Kee-Hong Bae and
Hongping Tan
Date Posted: January 05, 2006404 downloads
Socio-Economic & Political Institutions and their Impact on Non-Financial Performance Measurement: A Case Study
Mostaque M. Hussain
Date Posted: January 05, 2006139 downloads
The Reduction of Firms' Ownership Induced Agency Costs Following Financial Reporting Reform in the European Union CAAA 2006 Annual Conference Paper
Jinhan Pae
and
Daniel B. Thornton
Date Posted: January 05, 2006203 downloads
Changes in Risk Characteristics of Firms Issuing Hybrid Securities: Case of Convertible Bonds Accounting and Finance, Vol. 45, No. 4, pp. 635-651, December 2005
Atul Rai
Date Posted: January 03, 200629 downloads
Firm Growth and Disclosure: An Empirical Analysis
Inder K. Khurana ,
Xiumin Martin
and
Raynolde Pereira
Date Posted: January 03, 2006396 downloads
Is 'Benchmark Beating' by Australian Firms Evidence of Earnings Management? Accounting and Finance, Vol. 45, No. 4, pp. 553-576, December 2005
Jeffrey Coulton ,
Sarah J. Taylor and
Stephen L. Taylor
Date Posted: January 03, 200626 downloads
Information Pursuit in Financial-Statement Analysis: Effects of Choice, Effort, and Disaggregation Johnson School Research Paper Series No. 32-06
Mark W. Nelson and
William B. Tayler
Date Posted: January 02, 2006657 downloads
An Empirical Analysis of an Incentive Plan with Relative Performance Measures: Evidence from a Postal Service Accounting Review, Forthcoming
Ella Mae Matsumura and
Jae Yong Shin
Date Posted: December 31, 2005
Guidelines for Forecasting Financial Statements from Historical Financial Statements for Valuation Purposes (Updated)
Ignacio Velez-Pareja
Date Posted: December 31, 2005Last Revised: September 16, 20091468 downloads
Guidelines for Forecasting Financial Statements from Historical Financial Statements for Valuation Purposes (Updated) (in Spanish)
Ignacio Velez-Pareja
Date Posted: December 31, 2005Last Revised: September 16, 20091253 downloads
Analysis of the Learning Context, Perceptions of the Learning Environment and Approaches to Learning Accounting: A Longitudinal Study Accounting and Finance, Vol. 45, No. 4, pp. 597-612, December 2005
Beverley Jackling
Date Posted: December 30, 200527 downloads
Sensitivity of Executive Pay to Accounting Performance Measures in All-Equity Firms Accounting and Finance, Vol. 45, No. 4, pp. 577-595, December 2005
Raghavan J. Iyengar ,
H. James Williams and
Ernest M. Zampelli
Date Posted: December 30, 200519 downloads
If Only We Had Listened to Ross S. Skinner! Canadian Accounting Perspectives, Vol. 4, No. 2, pp. 257-268, 2005
Jacques Fortin and
Réal Labelle
Date Posted: December 29, 200598 downloads
What Drives the Top Line? Nonfinancial Determinants of Sales Revenue in Private Venture-Backed Firms
John R. M. Hand
Date Posted: December 29, 2005117 downloads
Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly CentER Discussion Paper Series No. 2006-103
S.P. Kothari
,
Elena Loutskina
and
Valeri V. Nikolaev
Date Posted: December 28, 20051648 downloads
Dividend Changes and the Persistence of Past Earnings Changes, Empirical Evidence from the Athens Stock Exchange
Pantelis Marinakis
Date Posted: December 28, 2005249 downloads
Is There a Difference? the Performance Characteristics of Sri Equity Indices Journal of Business Finance & Accounting, Vol. 32, No. 9-10, pp. 1773-1799, November 2005
Kiridaran (Giri) Kanagaretnam ,
Dennis J. Whalen and
Gerald J. Lobo
Date Posted: December 23, 200515 downloads
Discussion of Ball and Shivakumar (2005): The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
Wayne R. Guay
Date Posted: December 22, 2005693 downloads
Performance, Growth and Earnings Management
Chi-Wen Jevons Lee ,
Laura Yue Li and
Heng Yue
Date Posted: December 20, 2005692 downloads
The Impact of Selected Corporate Governance Programmes to Auditor Independence: Some Evidence from Malaysia
Zulkarnain Muhamad Sori
and
Yusuf Karbhari
Date Posted: December 20, 2005545 downloads
Value Destruction and Financial Reporting Decisions
John R. Graham ,
Campbell R. Harvey and
Shivaram Rajgopal
Date Posted: December 20, 20051875 downloads
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