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484,272
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393,643
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226,678
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68,942
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JEL Code: M41
4,278,396 Total downloads
Showing Papers 5,951 - 6,000 of 9,388
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A Framework for Analyzing Network Governance of Public Assets
Shann Turnbull
International Institute for Self-Governance
Date Posted: August 26, 2005
Working Paper Series
395 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
1789 downloads
Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments
Quarterly Journal of Economics, Forthcoming, Stanford Law and Economics Olin Working Paper No. 296, MIT Department of Economics Working Paper No. 04-33, AFA 2005 Philadelphia Meetings
Annette Vissing-Jorgensen ,
Michael Greenstone and
Paul Oyer
Northwestern University - Kellogg School of Management
,
Massachusetts Institute of Technology (MIT) - Department of Economics
and
Stanford Graduate School of Business
Date Posted: August 26, 2005
Accepted Paper Series
469 downloads
Fundamentals of Accounting Losses
The Accounting Review, January 2006
April Klein and
Carol A. Marquardt
New York University (NYU) - Department of Accounting, Taxation & Business Law
and
CUNY – Baruch College
Date Posted: August 25, 2005
Accepted Paper Series
Management of Financial Information in Charitable Organizations: The Case of Joint Cost Allocations
Accounting Review, January 2006
Christopher L. Jones and
Andrea Alston Roberts
George Washington University - Department of Accountancy
and
University of Virginia (UVA) - McIntire School of Commerce
Date Posted: August 25, 2005
Accepted Paper Series
Remarks on the Measurement, Valuation, and Reporting of Intangible Assets
Economic Policy Review, Vol. 9, No. 3, September 2003
Baruch Lev
New York University - Stern School of Business
Date Posted: August 25, 2005
Accepted Paper Series
1838 downloads
After Enron: Auditor Conservatism and Ex-Andersen Clients
Accounting Review, Forthcoming
Steven F. Cahan and
Wei Zhang
University of Auckland Business School
and
SUNY at Albany
Date Posted: August 24, 2005
Accepted Paper Series
Venture-Backed Private Equity Valuation and Financial Statement Information
Review of Accounting Studies, Forthcoming
Chris Armstrong ,
Tony Davila and
George Foster
University of Pennsylvania - Accounting Department
,
University of Navarra - IESE Business School
and
Stanford Graduate School of Business
Date Posted: August 24, 2005
Accepted Paper Series
854 downloads
The Effect of SFAS No. 131 on the Cross-Segment Variability of Profits Reported by Multiple Segment Firms
Review of Accounting Studies, Vol. 11, No. 1, March 2006
Michael Ettredge ,
Soo Young Kwon ,
David B. Smith
and
Mary S. Stone
University of Kansas - School of Business
,
Korea University
,
University of Nebraska at Lincoln - School of Accountancy
and
University of Alabama - Culverhouse College of Commerce & Business Administration
Date Posted: August 23, 2005
Accepted Paper Series
283 downloads
Using Expectations to Test Asset Pricing Models
Financial Management, Vol. 34, No. 3, Autumn 2005
Alon P. Brav
,
Reuven Lehavy and
Roni Michaely
Duke University - Fuqua School of Business
,
University of Michigan - Stephen M. Ross School of Business
and
Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: August 22, 2005
Accepted Paper Series
68 downloads
Corporate Reporting on Intangibles - A Proposal from a German Background
Schmalenbach Business Review, Special Issue 2, 2005
WGARIA Arbeitskreis Immaterielle Werte im Rechnungswesen
Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. (SG)
Date Posted: August 21, 2005
Accepted Paper Series
The Voluntary Disclosure of Pro Forma Earnings: A U.S.- Canada Comparison
Journal of International Accounting Research, Forthcoming
Gary M. Entwistle ,
Glenn Feltham and
Chima Mbagwu
University of Saskatchewan - College of Commerce
,
University of Saskatchewan - Accounting
and
Wilfrid Laurier University
Date Posted: August 19, 2005
Accepted Paper Series
Auditor Independence and the Cost of Capital Before and after Sarbanes-Oxley: The Case of Newly Issued Public Debt
London Business School and Cass Business School Research Paper
Eli Amir ,
Yanling Guan
and
Gilad Livne
London Business School
,
London Business School
and
City University London - Sir John Cass Business School
Date Posted: August 18, 2005
Last Revised: November 25, 2009
Working Paper Series
548 downloads
Government Accounting: Recent Trends and Direction for India
K. P. Kaushik
Independent
Date Posted: August 18, 2005
Working Paper Series
Is the Accrual Anomaly a Global Anomaly?
MIT Sloan Research Paper No. 4555-05
Ryan LaFond
BlackRock
Date Posted: August 18, 2005
Working Paper Series
934 downloads
Managing Stock Option Expense: The Manipulation of Option-Pricing Model Assumptions
Derek Johnston
Colorado State University - Department of Accounting
Date Posted: August 17, 2005
Working Paper Series
Managing Stock Option Expense: The Manipulation of Option-Pricing Model Assumptions
Contemporary Accounting Research, Forthcoming
Derek Johnston
Colorado State University - Department of Accounting
Date Posted: August 17, 2005
Accepted Paper Series
The Political Economy of Transparency: What Makes Disclosure Policies Effective?
Archon Fung ,
Mary Graham
,
David Weil and
Elena Fagotto
Harvard University - Harvard Kennedy School (HKS)
,
Harvard University - Harvard Kennedy School (HKS)
,
Boston University School of Management
and
Transparency Policy Project
Date Posted: August 17, 2005
Working Paper Series
514 downloads
Audit Committees in Germany - Theoretical Reasoning and Empirical Evidence
Schmalenbach Business Review, Vol. 57, pp. 229-252, July 2005
Annette G. Köhler
Handelshochschule Leipzig (HHL) - Leipzig Graduate School of Management
Date Posted: August 16, 2005
Accepted Paper Series
336 downloads
Does Relevance Influence Reporting About Environmental and Intangible Success Factors? - Empirical Results From a Survey of Executives From Intangible-Driven Industries
Schmalenbach Business Review, Special Issue 2, 2005
Thomas W. Günther ,
Dirk Beyer
and
Jutta Menninger
Dresden University of Technology
,
Independent
and
Pricewaterhousecoopers, Australia
Date Posted: August 16, 2005
Accepted Paper Series
194 downloads
Earnings Management and Accounting Income Aggregation
John Jacob and
Bjorn N. Jorgensen
University of Colorado at Boulder - Department of Accounting
and
University of Colorado at Boulder
Date Posted: August 16, 2005
Working Paper Series
488 downloads
False Modesty
Rick Harbaugh and
Ted To
Indiana University - Business Economics and Public Policy
and
Bureau of Labor Statistics
Date Posted: August 16, 2005
Last Revised: June 30, 2008
Working Paper Series
230 downloads
The Information Content of Goodwill-Impairments Under Fas 142: Implications for External Analysis and Internal Control
Schmalenbach Business Review, Vol. 57, pp. 276-297, July 2005
Wolfgang Schultze
University of Augsburg
Date Posted: August 16, 2005
Last Revised: August 02, 2011
Accepted Paper Series
1119 downloads
The SEC and Accounting, in Part Through the Eyes of Pacioli
Notre Dame Law Review, Vol. 80, pp. 837-892, 2005, Notre Dame Legal Studies Paper No. 05-20
Matthew J. Barrett
Notre Dame Law School
Date Posted: August 16, 2005
Accepted Paper Series
367 downloads
The Puzzling State of Low-Integrity Relations Between Managers and Capital Markets (PDF file of slides)
Harvard NOM Working Paper No. 06-04, Barbados Group Working Paper No. 05-05
Michael C. Jensen
Harvard Business School
Date Posted: August 15, 2005
Working Paper Series
1210 downloads
Activity-Based Cost Management Practices in India: An Empirical Study
Decision, Vol. 32, No. 1, pp. 123-152, January - June 2005
Manoj Anand
,
B. S. Sahay
and
Subhashish Saha
Indian Institute of Management Lucknow - Noida Campus
,
Management Development Institute - Supply Chain Management Area
and
Securities Exchange Board of India
Date Posted: August 12, 2005
Accepted Paper Series
2057 downloads
Agency Costs and Foreign Institutional Investors in India
Indian Insitute of Management Calcutta Working Paper No. 548
Asish K. Bhattacharyya
and
Sadhalaxmi Vivek Rao
Indian Institute of Management (IIM), Calcutta
and
Indian Institute of Management Calcutta
Date Posted: August 11, 2005
Working Paper Series
611 downloads
Determinants of Responses to Underwater Employee Stock Options: Evidence from Traditional Repricings, 6&1 Exchanges and Makeup Grants
Valentina L. Zamora
Seattle University - Albers School of Business and Economics
Date Posted: August 11, 2005
Working Paper Series
126 downloads
Stock Market Anomalies: What Can We Learn from Repurchases and Insider Trading?
Review of Accounting Studies, Vol. 11, No. 1, pp. 49-70, 2006
John E. Core ,
Wayne R. Guay and
Rodrigo S. Verdi
Massachusetts Institute of Technology (MIT) - Sloan School of Management
,
University of Pennsylvania - Accounting Department
and
Massachusetts Institute of Technology (MIT)
Date Posted: August 11, 2005
Last Revised: January 23, 2012
Accepted Paper Series
The Firm as an Entity: Management, Organization, Accounting
Universita degli Studi di Brescia Working Paper No. 46
Yuri Biondi
French National Center for Scientific Research (CNRS)
Date Posted: August 11, 2005
Working Paper Series
920 downloads
Communication by Other Means
Regulation, Vol. 28, No. 2, pp.48-53, Summer 2005
James C. Spindler
University of Texas School of Law
Date Posted: August 10, 2005
Accepted Paper Series
124 downloads
National and International Developments in Risk Reporting: May the German Accounting Standard 5 Lead the Way Internationally?
German Law Journal, Vol. 6, No. 8, pp. 1191-1200, 2005
Michael Dobler
Dresden University of Technology - Faculty of Economics and Business Management
Date Posted: August 10, 2005
Accepted Paper Series
493 downloads
Recognition and Measurement of Assets in the International Accounting Harmonization. Impairment Test and Intangibles in a Dynamic Perspective
Comptabilite Controle Audit, Vol. 10, No. 2, pp. 55-72, November 2004
Yuri Biondi
French National Center for Scientific Research (CNRS)
Date Posted: August 10, 2005
Accepted Paper Series
Voluntary Disclosure of Accruals in Earnings Press Releases and the Pricing of Accruals
Shai Levi
Tel Aviv University
Date Posted: August 10, 2005
Working Paper Series
417 downloads
An Investigation of the Relationship between Use of International Accounting Standards and Source of Company Finance in Germany
Ann Tarca ,
Melissa Moy
and
Richard Donald Morris
University of Western Australia
,
University of Western Australia
and
University of New South Wales (UNSW) - School of Accounting
Date Posted: August 09, 2005
Last Revised: March 15, 2012
Working Paper Series
513 downloads
Disclosure Quality and Market Liquidity: Impact of Depth Quotes and Order Sizes
Contemporary Accounting Research, Forthcoming
Frank Heflin ,
Kenneth W. Shaw and
John J. Wild
Florida State University - College of Business
,
University of Missouri at Columbia - School of Accountancy
and
University of Wisconsin - Madison - Department of Accounting and Information Systems
Date Posted: August 09, 2005
Accepted Paper Series
Determinants of Weaknesses in Internal Control over Financial Reporting
Journal of Accounting and Economics, Vol. 44, pp.193-223, 2007
Jeffrey T. Doyle
,
Weili Ge
and
Sarah E. McVay
Utah State University
,
University of Washington - Michael G. Foster School of Business
and
University of Washington
Date Posted: August 08, 2005
Last Revised: March 10, 2010
Accepted Paper Series
2657 downloads
Separating the Effects of Asymmetric Incentives and Inefficient Use of Information on Financial Analysts' Consensus Earnings Forecast Errors
Stanimir Markov and
Min Yen Tan
University of Texas at Dallas - Naveen Jindal School of Management
and
Singapore Management University - School of Accountancy
Date Posted: August 08, 2005
Working Paper Series
232 downloads
Revisiting the Value of Repeated Contacts on Survey Response Rates in Management Accounting Research
Jean-François Henri
and
Nicole Thibodeau
Université Laval
and
Willamette University - Atkinson Graduate School of Management
Date Posted: August 06, 2005
Working Paper Series
176 downloads
The Impact of Indigent Care on Output Congestion in Hospitals
Gary D. Ferrier ,
Vivian G. Valdmanis
and
Timothy D West
University of Arkansas - Sam M. Walton College of Business
,
University of the Sciences - Philadelphia
and
University of Arkansas - Sam M. Walton College of Business
Date Posted: August 06, 2005
Working Paper Series
72 downloads
International Differences in Conditional Conservatism: The Role of Unconditional Conservatism and Income Smoothing
Joachim Gassen
,
Rolf Uwe Fuelbier and
Thorsten Sellhorn
Humboldt University of Berlin - School of Business and Economics
,
University of Bayreuth
and
WHU - Otto Beisheim School of Management
Date Posted: August 05, 2005
Working Paper Series
1521 downloads
Normative Accounting Theories
Md Humayun Kabir
Auckland University of Technology - Faculty of Business
Date Posted: August 05, 2005
Working Paper Series
4095 downloads
The Endogeneity Bias in the Relation between Cost-of-Debt Capital and Corporate Disclosure Policy
European Accounting Review, No. 4, pp. 677-724, 2005
Valeri V. Nikolaev
and
Laurence van Lent
University of Chicago - Booth School of Business
and
Tilburg University - CentER for Economic Research and Dept. of Accounting
Date Posted: August 05, 2005
Last Revised: January 10, 2012
Accepted Paper Series
13 downloads
Is Guidance a Macro Factor? the Nature and Information Content of Aggregate Earnings Guidance
AAA 2005 FARS Meeting Paper, Journal of Accounting & Economics (JAE), Forthcoming
Carol Anilowski Cain
,
Mei Feng
and
Douglas J. Skinner
Wake Forest University
,
University of Pittsburgh - Katz Graduate School of Business
and
The University of Chicago - Booth School of Business
Date Posted: August 04, 2005
Accepted Paper Series
709 downloads
Political Relationships, Global Financing and Corporate Transparency: Evidence from Indonesia
Journal of Financial Economics (JFE), 2006
Felix Oberholzer-Gee and
Christian Leuz
Harvard Business School, Strategy Unit
and
University of Chicago - Booth School of Business
Date Posted: August 04, 2005
Last Revised: March 17, 2008
Working Paper Series
1343 downloads
Using Counter-explanation to Limit Analysts' Forecast Optimism
Accounting Review, March 2006
Kathryn Kadous ,
Susan D. Krische and
Lisa M. Sedor
Emory University - Goizueta Business School
,
American University - Kogod School of Business
and
DePaul University
Date Posted: August 04, 2005
Accepted Paper Series
Valuating Cash Flows in an Inflationary Environment: The Case of World Bank
VALUATING CASH FLOWS IN AN INFLATIONARY ENVIRONMENT: THE CASE OF WORLD BANK, Barbara T. Credan, ed., Trends in Inflation Research, Nova Publishers, 2006
Ignacio Velez-Pareja
Master Consultores
Date Posted: August 04, 2005
Last Revised: April 01, 2009
Accepted Paper Series
429 downloads
The Limits of Lawyering: Legal Opinions in Structured Finance
Texas Law Review, Vol. 84, Fall 2005, Duke Law School Legal Studies Paper No. 69
Steven L. Schwarcz
Duke University - School of Law
Date Posted: August 03, 2005
Last Revised: November 11, 2009
Accepted Paper Series
452 downloads
Does Stock Price Synchronicity Represent Firm-Specific Information? The International Evidence
MIT Sloan Research Paper No. 4551-05
Hollis Ashbaugh Skaife ,
Joachim Gassen
and
Ryan LaFond
University of Wisconsin, Madison - Department of Accounting and Information Systems
,
Humboldt University of Berlin - School of Business and Economics
and
BlackRock
Date Posted: August 02, 2005
Working Paper Series
1228 downloads
Tax Savings on Repatriations of Foreign Earnings Under the American Jobs Creation Act of 2004
Tax Notes, Vol. 108, No. 7, August 8, 2005
Susan Albring ,
Ann C. Dzuranin
and
Lillian F. Mills
Syracuse University - Joseph I. Lubin School of Accounting
,
University of South Florida - School of Accountancy
and
University of Texas at Austin - McCombs School of Business
Date Posted: August 02, 2005
Accepted Paper Series
441 downloads
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