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JEL Code: M4
5,288,625 Total downloads
Showing Papers 621 - 670 of 13,017
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Australian Evidence Concerning the Information Content of Economic Value-Added Australian Journal of Management, Vol. 29, No. 2, 2004
Andrew C. Worthington and
Tracey West
Date Posted: November 04, 201235 downloads
The Usefulness of Economic Value-Added (EVA) and its Components in the Australian Context Accounting, Accountability and Performance, 7(1), pp. 73-90 (2001)
Andrew C. Worthington and
Tracey West
Date Posted: November 04, 201269 downloads
A Review and Synthesis of the Economic Value-Added Literature Discussion Papers in Economics, Finance and International Competitiveness, School of Economics and Finance, Queensland University of Technology, 2000
Andrew C. Worthington and
Tracey West
Date Posted: November 03, 201245 downloads
Economic Value-Added: A Review of the Theoretical and Empirical Literature Asian Review of Accounting, Vol. 9, No. 1, pp. 67-86, 2001
Andrew C. Worthington and
Tracey West
Date Posted: November 03, 201258 downloads
Ethical Reputations and Earnings Quality: Recent Evidence from the '100 Best' Corporate Citizens Journal of Accounting, Ethics & Public Policy, Volume 13, No. 1 (2012)
Stephan Fafatas and
Scott Hoover
Date Posted: November 03, 201291 downloads
An Examination of the Effect of Consultation Review and Fee Size on Auditor Judgments Journal of Accounting, Ethics & Public Policy, Volume 13, No. 3 (2012)
Barbara Vinciguerra
Date Posted: November 03, 201288 downloads
Bank Skin in the Game and Loan Contract Design: Evidence from Covenant-Lite Loans
Matthew T. Billett ,
Redouane Elkamhi
,
Latchezar Popov
and
Raunaq S. Pungaliya
Date Posted: November 03, 2012Last Revised: May 06, 2013123 downloads
How Do Regulatory Reforms to Enhance Auditor Independence Work in Practice? Contemporary Accounting Research, Forthcoming
Krista J. Fiolleau
,
Kris J. Hoang
,
Karim Jamal and
Shyam Sunder
Date Posted: November 03, 2012
An Appraisal of Commitment Accounting in Management Decision Making
Emeka Steve Emengini
affiliation not provided to SSRN
Date Posted: November 02, 2012
Some Algebra of Fiscal Transparency: How Accounting Devices Work and How to Reveal Them IMF Working Paper No. 12/228
Timothy Irwin
affiliation not provided to SSRN
Date Posted: November 01, 201226 downloads
Mainstream Accounting and its Paradigm: A Critical Analysis International Journal of Business, Vol. 1, No. 2, pp. 99-112, September 1999
Imam Wahyudi
Date Posted: October 31, 201288 downloads
Financial Statement Comparability and the Efficiency of Acquisition Decisions
Ciao-Wei Chen
,
Daniel W. Collins ,
Todd D. Kravet and
Richard Mergenthaler Jr.
Date Posted: October 30, 2012Last Revised: May 04, 2013228 downloads
Private Information, Subjective Valuation and Target Price Accuracy
Stefano Bonini
and
Alexander Gabriel Kerl
Date Posted: October 30, 2012Last Revised: March 20, 201349 downloads
Evidence that Market Participants Assess Recognized and Disclosed Items Similarly When Reliability Is Not an Issue Accounting Review, Forthcoming
Brian Bratten
,
Preeti Choudhary
and
Katherine Schipper
Date Posted: October 30, 2012Last Revised: February 10, 201389 downloads
Discourses of Control, Managing the Boundaries British Accounting Review, Vol. 43, No. 4, 2011
Jane Broadbent
Date Posted: October 27, 2012
Taxes, Limited Liability and Leverage WU International Taxation Research Paper Series No. 2012-02
Erich Pummerer
and
Marcel Steller
Date Posted: October 27, 2012Last Revised: March 25, 2013149 downloads
Voice or Exit? Independent Director Decisions in an Emerging Economy
Karen Jingrong Lin
,
Joseph D. Piotroski ,
Yong George Yang
and
Jingsong Tan
Date Posted: October 26, 201293 downloads
Do Well-Connected Directors Improve Firm Performance?
Thomas C. Omer ,
Marjorie K. Shelley and
Frances M. Tice
Date Posted: October 26, 2012Last Revised: December 03, 2012133 downloads
Determinant Factors of Corporate Risk Disclosure: Evidence from Spain Proceedings of the 18th International Business Research Conference, 2012
Monica Hernandez-Madrigal
,
Beatriz Aibar-Guzman
and
Maria-Isabel Blanco-Dopico
affiliation not provided to SSRN
and
Universidade de Santiago de Compostela
Date Posted: October 26, 2012
Corporate Governance and Covenant Restrictiveness in Private Debt Contracts
Intan Suryani Abu Bakar
,
Paul R. Mather and
George A. Tanewski
affiliation not provided to SSRN
,
La Trobe University
and
Deakin University - School of Accounting Economics and Finance
Date Posted: October 25, 201259 downloads
Do Auditors Play a Positive Role in the Resolution of Debt Covenant Violations?
Liangliang Jiang and
Hui Zhou
Date Posted: October 25, 201260 downloads
Managerial Discretion in Accruals and Informational Efficiency
Pietro Perotti and
David Windisch
Date Posted: October 24, 2012Last Revised: October 26, 201283 downloads
A Measurement Approach to Binary Classifications and Thresholds Chicago Booth Research Paper No. 12-51
Pingyang Gao
Date Posted: October 24, 2012Last Revised: November 28, 2012169 downloads
Extracting Sustainable Earnings from Profit Margins European Accounting Review, Forthcoming
Eli Amir ,
Eti Einhorn
and
Itay Kama
Date Posted: October 24, 2012101 downloads
Fair Value Accounting and the Predictive Ability of Earnings: Evidence from the Banking Industry
Brian Bratten
,
Monika Causholli
and
Urooj Khan
Date Posted: October 24, 2012224 downloads
Framework for Development of Environmental Management Accounting in Croatian Hospitality Industry Sustainable Tourism: Socio-Cultural, Environmental and Economics Impact, pp. 121-135, 2011, Tourism in South East Europe 2011
Sandra Jankovic
,
Milena Persic
and
Tatiana Zanini Gavranic
Date Posted: October 23, 2012149 downloads
Accounting Conservatism and the Limits to Earnings Management
Juan Manuel García Lara ,
Beatriz Garcia Osma and
Fernando Penalva
Date Posted: October 23, 2012455 downloads
Was the European Commission Green Paper Right? An Evaluation of the French Experience with Joint Auditing
Jean Bédard ,
Charles Piot and
Alain Schatt
Date Posted: October 22, 2012Last Revised: December 04, 201299 downloads
The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned from Past Experience European Accounting Review, Forthcoming
Jens Mueller
Date Posted: October 22, 2012
Auditor Tenure and Rotation
Clive S. Lennox
Date Posted: October 22, 2012
CEO Turnover, Earnings Management, and Big Bath
Chia-Feng Yu
Date Posted: October 22, 2012Last Revised: April 26, 2013133 downloads
Risk Accounting: An Accounting Based Approach to Measuring Enterprise Risk and Risk Appetite
Allan D. Grody
,
Peter J. Hughes
,
Kirin J. Fernandes
,
Oliver Phillips
and
Steve Toms
Date Posted: October 22, 2012Last Revised: October 30, 2012333 downloads
The Effect of IFRS on Cross-Border Acquisitions
Henock Louis and
Oktay Urcan
Date Posted: October 21, 2012Last Revised: April 29, 2013158 downloads
The Relation between Equity Incentives and Misreporting: The Role of Risk-Taking Incentives Journal of Financial Economics (JFE), Available online 1 March 2013, Forthcoming, Rock Center for Corporate Governance at Stanford University Working Paper No. 126, Stanford Graduate School of Business Research Paper No. 2120
Chris Armstrong ,
David F. Larcker ,
Gaizka Ormazabal
and
Daniel J. Taylor
Date Posted: October 21, 2012Last Revised: March 20, 2013518 downloads
A Model of an Integration System for Operations and Cost Data Designed to Control Logistics Processes in Agricultural Enterprises Contemporary Economics, Volume 5, Issue 1, 2011, pp. 48-58
Karol Wajszczuk
,
Jacek Wawrzynowicz
and
Bogusław Śliwczyński
Date Posted: October 21, 201220 downloads
External Financing, Growth and Stock Returns European Financial Management, Vol. 18, Issue 5, pp. 790-815, 2012
Gikas A. Hardouvelis ,
Georgios Papanastasopoulos ,
Dimitrios D. Thomakos
and
Tao Wang
affiliation not provided to SSRN
,
University of Peloponnese - School of Management and Economics
and
City University of New York (CUNY) - Department of Economics
Date Posted: October 20, 2012
Detecting Earnings Management in Bank Merger Targets Using the Modified Jones Model Journal of Accounting, Ethics & Public Policy, Vol. 7, No. 3, p. 301, 2007
Scott I. Meisel
affiliation not provided to SSRN
Date Posted: October 20, 201266 downloads
Religiosity and Tax Avoidance Journal of American Taxation Association, Spring 2013, 35(1): 53-84.
Jeff P. Boone ,
Inder K. Khurana and
KK Raman
Date Posted: October 20, 2012Last Revised: March 25, 2013
Can Analysts Assess Fundamental Risk and Valuation Uncertainty? An Empirical Analysis of Scenario-Based Value Estimates
Peter R. Joos
,
Joseph D. Piotroski and
Suraj Srinivasan
Date Posted: October 20, 2012Last Revised: November 29, 2012502 downloads
Regulation FD: A Review and Synthesis of the Academic Literature
Adam S. Koch ,
Craig E. Lefanowicz and
John R. Robinson
Date Posted: October 19, 2012Last Revised: March 15, 201381 downloads
Securities Litigation Risk for Foreign Companies Listed in the U.S.
Beiting Cheng
,
Suraj Srinivasan and
Gwen Yu
Date Posted: October 19, 2012318 downloads
Pension Funds and the Required Minimum Funding Ratio: A Research on Earnings Management in Dutch Pension Funds
Peter Westerduin
,
Jerry Wouterson
and
Henk P. A. J. Langendijk
affiliation not provided to SSRN
,
Nyenrode Business University
and
University of Amsterdam
Date Posted: October 19, 2012Last Revised: October 21, 201287 downloads
The Effect of Quarterly Earnings Guidance on Share Values in Corporate Acquisitions Journal of Corporate Finance, Vol. 18, No. 5, 2012
Adam S. Koch ,
Craig E. Lefanowicz and
John R. Robinson
Date Posted: October 18, 2012
Does Estimation Uncertainty Affect Investors’ Preference for the Form of Financial Statement Presentation?
Brant E. Christensen ,
Steven M. Glover ,
Thomas C. Omer and
Marjorie K. Shelley
Date Posted: October 18, 2012Last Revised: January 05, 2013134 downloads
Deferred Tax Assets and Bank Regulatory Capital European Banking Center Discussion Paper No. 2012-022
John Gallemore
Date Posted: October 18, 201257 downloads
Auditors’ Professional Skepticism: Neutrality Versus Presumptive Doubt
Luc Quadackers
,
Tom Groot
and
Arnold Wright
Date Posted: October 18, 2012269 downloads
Do CFOs’ Bonuses and Earning Management Ethics Impact Their Financial Reporting Decisions?
Cathy Beaudoin
,
Anna Cianci
and
George T. Tsakumis
Date Posted: October 18, 2012Last Revised: October 23, 2012169 downloads
Does Differential Sensitivity to Aggregate Earnings Shocks Drive Post-Earnings-Announcement Drift?
Suresh Nallareddy
Date Posted: October 18, 201255 downloads
Accounting for Globalization: Evaluating the Effectiveness of Country-by-Country Reporting Employment, Work and Finance Working Paper No. 12-08
Dariusz Wojcik
Date Posted: October 18, 201272 downloads
Shining Light on Globalization: The Political Economy of Country-by-Country Reporting Employment, Work and Finance Working Paper No. 12-07
Dariusz Wojcik
Date Posted: October 18, 201236 downloads
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