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JEL Code: M4
5,289,143 Total downloads
Showing Papers 61 - 110 of 13,017
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Why Emerging Economies Should Not Follow US and UK Audit Practices Accepted for Presentation to the 14th Annual Global Finance Conference, Melbourne, Australia, April 1-4, 2007
Shann Turnbull
Date Posted: January 26, 2007243 downloads
Why Don’t Analysts Use Their Earnings Forecasts in Generating Stock Recommendations?
Bin Ke and
Yong Yu
Date Posted: September 05, 2007Last Revised: April 23, 2009380 downloads
Why Don't Japanese Companies Disclose Internal Control Weakness?: Evidence from J-SOX Mandated Audits 34th Annual Congress of the European Accounting Association 2011
Kenichi Yazawa
Date Posted: May 16, 2010Last Revised: June 21, 2011316 downloads
Why Does Task-Specific Structure Improve Auditors' Risk Judgment Consensus?
Dan N. Stone and
William N. Dilla
Date Posted: September 16, 1998
Why Does Shareholders Perform Equity Control Reduction after IPO in China NASDAQ Market?
Jidong Zhang
Date Posted: April 20, 2010
Why Does Fixation Persist? Experimental Evidence on the Judgment Performance Effects of Expensing Intangibles Accounting Review, Forthcoming
Joan L. Luft and
Michael D. Shields
Date Posted: September 16, 2001
Why Does Financial Strength Forecast Future Stock Returns? Evidence from Subsequent Demand by Institutional Investors
Nicole Y. Choi and
Richard W. Sias
Date Posted: November 22, 2009Last Revised: October 07, 2011353 downloads
Why do You Speak English (in Your Annual Report)?
Thomas Jeanjean
,
Cédric Lesage and
Hervé Stolowy
Date Posted: October 14, 2008175 downloads
Why Do Some Firms Recognize Whereas Others Only Disclose Asset Revaluations?
Julie Cotter and
Ian Zimmer
Date Posted: November 26, 1999514 downloads
Why Do Some Firms Give Stock Options to All Employees?: An Empirical Examination of Alternative Theories Research Paper Series Paper No. 1772(R)
Paul Oyer and
Scott Schaefer
Date Posted: January 29, 2003661 downloads
Why Do Pro Forma and Street Earnings Not Reflect Changes in GAAP? Evidence from SFAS 123R Review of Accounting Studies, Forthcoming, Rock Center for Corporate Governance at Stanford University Working Paper No. 88
Mary E. Barth
,
Ian D. Gow
and
Daniel J. Taylor
Date Posted: September 22, 2010Last Revised: October 12, 2012359 downloads
Why Do Private Firms Adopt IFRS?
Moritz Bassemir
Date Posted: July 27, 2011Last Revised: October 21, 2012487 downloads
Why Do People Give Interest-Free Loans to the Government? An Experimental Study of Interim Tax Payments Journal of the American Taxation Association, Fall 1999
Benjamin C. Ayers ,
Steven J. Kachelmeier and
John R. Robinson
Date Posted: September 12, 1999
Why do Nonprofits Have Taxable Subsidiaries?
Robert J. Yetman and
Michelle Yetman
Date Posted: September 11, 2008
Why do Non-Financial Firms Select One Type of Derivatives Over Others?
Hong V. Nguyen
Date Posted: November 13, 201059 downloads
Why Do New Issues and High-Accrual Firms Underperform: The Role of Analysts' Credulity Review of Financial Studies, Forthcoming
Siew Hong Teoh and
T.J. Wong
Date Posted: August 22, 2001
Why Do New Issues and High-Accrual Firms Underperform: The Role of Analysts' Credulity
Siew Hong Teoh and
T.J. Wong
Date Posted: July 21, 2001571 downloads
Why Do Managers Voluntarily Issue Cash Flow Forecasts? Simon School Working Paper No. FR 05-04
Charles E. Wasley and
Joanna Shuang Wu
Date Posted: January 28, 2005887 downloads
Why Do Managers Trust Their Management Accountants?
Christian Nitzl
and
Bernhard Hirsch
Date Posted: August 10, 2012Last Revised: August 30, 2012204 downloads
Why Do Managers Fail to Meet Their Own Forecasts? 14th Annual Conference on Financial Economics and Accounting (FEA)
Shuping Chen
Date Posted: January 27, 2004799 downloads
Why Do Managers Explain Their Earnings Forecasts?
Stephen P. Baginski ,
John M. Hassell and
Michael D. Kimbrough
Date Posted: July 07, 200440 downloads
Why Do Managers Avoid EPS Dilution? Evidence from Debt-Equity Choice AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Rong Huang
,
Carol A. Marquardt and
Bo Zhang
Date Posted: September 01, 2009Last Revised: April 29, 2013516 downloads
Why Do Large Firms' Prices Anticipate Earnings Earlier than Small Firms' Prices? Contemporary Accounting Research, Summer 2000
Benjamin C. Ayers and
Robert N. Freeman
Date Posted: February 29, 2000
Why Do Large Firms' Prices Anticipate Earnings Earlier than Small Firms' Prices?
Benjamin C. Ayers and
Robert N. Freeman
Date Posted: March 01, 2000601 downloads
Why do Investors Pay Attention to Stock Spam?
Karen K. Nelson ,
Richard A. Price III and
Brian Rountree
Date Posted: April 01, 2009Last Revised: September 23, 2009176 downloads
Why Do Internal Auditors Burnout? An Investigation of Individual and Organizational Explanations
Lawrence P. Kalbers and
Timothy J. Fogarty
Date Posted: March 28, 2000
Why do Insiders Trade? Evidence Based on Unique Data on Swedish Insiders Journal of Accounting and Economics, Forthcoming
Juha-Pekka Kallunki ,
Henrik Nilsson and
Jörgen Hellström
Date Posted: July 02, 2009
Why Do Firms Smooth Earnings?
Anand M. Goel and
Anjan V. Thakor
Date Posted: July 11, 2000850 downloads
Why do Firms Resist Individualized Disclosure of Management Remuneration?
Joerg-Markus Hitz
and
Joerg R. Werner
Date Posted: April 13, 2010Last Revised: October 13, 2012261 downloads
Why Do Firms Rarely Adopt IFRS Voluntarily? Academics Find Significant Benefits and the Costs Appear to be Low Review of Accounting Studies, Vol. 17, No. 3, 2012
Hans Bonde Christensen
Date Posted: March 09, 2012Last Revised: May 28, 2012606 downloads
Why Do Firms Produce Erroneous IFRS Financial Statements?
Jürgen Ernstberger
,
Joerg-Markus Hitz
and
Michael Stich
Date Posted: May 16, 2012131 downloads
Why Do Firms Opt for Alternative-Format Financial Statements? Some Evidence from France
Yuan Ding
,
Thomas Jeanjean
and
Hervé Stolowy
Date Posted: February 02, 2005327 downloads
Why Do Firms Go Dark? Causes and Economic Consequences of Voluntary SEC Deregistrations ECGI - Finance Working Paper No. 155/2007, AFA 2006 Boston Meetings Paper, Robert H. Smith School Research Paper No. RHS 06-045
Christian Leuz ,
Alexander J. Triantis and
Tracy Yue Wang
Date Posted: October 24, 2005Last Revised: February 13, 20112959 downloads
Why Do Firms Go Dark? Causes and Economic Consequences of Voluntary SEC Deregistrations Journal of Accounting & Economics (JAE), 2008
Christian Leuz ,
Alexander J. Triantis and
Tracy Yue Wang
Date Posted: March 18, 2008
Why do EPS Forecast Error and Dispersion not Vary with Scale? Implications for Analyst and Managerial Behavior Journal of Accounting Research, Forthcoming
Foong Soon Cheong
and
Jacob K. Thomas
Date Posted: September 12, 2010246 downloads
Why Do Employees Take More Initiatives to Improve Their Performance after Co-Developing Performance Measures? A Field Study Management Accounting Research, Forthcoming
Bianca A.C. Groen
,
Marc Wouters and
Celeste Wilderom
Date Posted: January 18, 2012
Why Do Countries Mandate Accrual Accounting for Tax Purposes? FAccT Center Working Paper No. 03/2012
Igor Goncharov
and
Martin Jacob
Date Posted: August 19, 2011Last Revised: April 08, 2013317 downloads
Why do Corporate Managers Misstate Financial Statements? The Role of Option Compensation and Other Factors Journal of Financial Economics (JFE), Vol. 85, No. 3, pp. 667-708, September
Jap Efendi ,
Anup Srivastava and
Edward P. Swanson
Date Posted: April 08, 2007Last Revised: February 19, 2008
Why Do Corporate Managers Misstate Financial Statements? the Role of Option Compensation and Other Factors
Jap Efendi ,
Anup Srivastava and
Edward P. Swanson
Date Posted: May 06, 20053495 downloads
Why do Cities Hoard Cash? Determinants and Implications of Municipal Cash Holdings
Angela K. Gore
Date Posted: July 06, 2006Last Revised: June 17, 2008184 downloads
Why do Cities Hoard Cash? Determinants and Implications of Municipal Cash Holdings Accounting Review, Vol. 84, No. 1, January 2009
Angela K. Gore
Date Posted: October 03, 2008
Why do CFOs Become Involved in Material Accounting Manipulations? AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Mei Feng
,
Weili Ge
,
Shuqing Luo
and
Terry J. Shevlin
Date Posted: September 01, 2008Last Revised: January 29, 20131995 downloads
Why Do CEOs of Publicly Traded Firms Prefer Reporting Small Increases in Earnings and Long Duration of Consecutive Earnings Increases?
Bin Ke
Date Posted: December 20, 2000626 downloads
Why Do Bankrupt Companies Receive Unmodified Opinions? Research in Accounting Regulation, Vol. 13, 1999
Jeffrey R. Casterella ,
Barry L. Lewis and
Paul L. Walker
Date Posted: April 12, 2000
Why Do Audits Fail? Evidence from Lincoln Savings and Loan Journal of Accounting Research
Merle Erickson ,
Brian W. Mayhew and
William L. Felix Jr.
Date Posted: June 20, 1999
Why Did Management and Auditors Fail to Identify Ineffective Internal Controls in Their Initial SOX 404 Reviews? Review of Accounting and Finance, Vol. 7, No. 4, pp. 338-354, 2008
Kam C. Chan
,
Picheng Lee
and
Gim-Seong Seow
Date Posted: January 11, 2007Last Revised: April 08, 2009
Why Did Financial Institutions Sell RMBS at Fire Sale Prices During the Financial Crisis? Charles A. Dice Center Working Paper No. 2013-02, Fisher College of Business Working Paper No. 2013-03-02
Craig B. Merrill ,
Taylor Nadauld
,
Rene M. Stulz and
Shane M. Sherlund
Date Posted: February 26, 201373 downloads
Why did ABC Fail at the Bank of China? Management Accounting Quarterly, Spring 2008
Abed Al-Nasser Abdallah
and
Wei Li
affiliation not provided to SSRN
Date Posted: October 20, 2008
Why Current Profitability Measures Destroy Billions in the Industry
Fredrik Weissenrieder
Date Posted: September 08, 2005484 downloads
Why Companies Fail? An Analysis of Corporate Failures Akauntan Nasional: Journal of the Malaysian Institute of Accountants, Vol. 14, No. 8, pp. 5-8, 2001
Zulkarnain Muhamad Sori
,
Shamsher Mohamad
and
Mohamad Ali Abdul Hamid
Date Posted: November 02, 2004728 downloads
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