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JEL Code: M41
4,279,156 Total downloads
Showing Papers 621 - 670 of 9,388
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Are IFRS Value-Relevant for Separate Financial Statements? Evidence from the Italian Stock Market
Vera Palea
Date Posted: August 12, 2012Last Revised: October 31, 201222 downloads
How to Ensure Consistency between Discount Rates and Cash Flows? The Valuation Journal, Vol. 6, No. 2. pp. 4-45, 2011
Sergei Vasilievich Cheremushkin
affiliation not provided to SSRN
Date Posted: August 12, 2012
Long-Lived Asset Impairments and Future Performance Under US GAAP and IFRS
Elizabeth A. Gordon and
Hsiao-Tang Hsu
Date Posted: August 12, 2012200 downloads
The Role of Sell-Side Analysts after Accusations of Managerial Misconduct
Jared N. Jennings
Date Posted: August 12, 2012Last Revised: February 25, 201366 downloads
Implications of Analysts’ Consensus Forecast Error for Measurement of Market Expectation and Predictability of Stock Returns
Jung Hoon Kim
Date Posted: August 11, 2012Last Revised: August 13, 201290 downloads
An Evaluation of Value Relevance of Consolidated Earnings and Cash Flow Reporting in India IIM Bangalore Research Paper No. 306
Padmini Srinivasan
and
M. S. Narasimhan
Date Posted: August 10, 201299 downloads
Earnings Management and Annual General Meetings:
The Role of Managerial Entrenchment The Financial Review, Forthcoming
John Banko
,
Melissa B. Frye ,
Weishen Wang
and
Ann Marie Whyte
Date Posted: August 10, 201247 downloads
The Invisible Hand of Short-Selling: Does Short-Selling Discipline Earnings Manipulation? INSEAD Working Paper No. 2012/93/FIN
Massimo Massa ,
Bohui Zhang
and
Hong Zhang
Date Posted: August 06, 2012Last Revised: January 28, 2013196 downloads
Do Investment in and the Sourcing Arrangement of The Internal Audit Function Affect Audit Delay? Forthcoming in Journal of Contemporary Accounting and Economics
Wan Nordin Wan-Hussin
and
Hasan Mohammed Bamahros
Date Posted: August 06, 2012Last Revised: August 14, 2012135 downloads
Market Determinants of Voluntary Disclosure of Macroeconomic Effects on Corporate Performance Midwest Finance Association 2013 Annual Meeting Paper
Lars Oxelheim
and
Marcus Thorsheim
Date Posted: August 06, 201279 downloads
The Regulatory Environment of Compulsory Disclosure of Management Earnings Forecasts in China – Introductions and Discussions
Chan Guo
Date Posted: August 06, 201285 downloads
Corporate Governance and Ownership Structure in Sub Sahara Africa: The Case of Ethiopia
Minga Negash
Date Posted: August 01, 201294 downloads
Earnings Management and Financial Reporting Fraud: Can External Auditors Spot the Difference? American Journal of Business and Management, Vol.1, No. 1, pp. 30-33, 2012
Rasha Kassem
Date Posted: August 01, 2012302 downloads
Evaluation of Management Earnings Forecast Error and Information Content of Accruals: Listed Companies in Tehran Stock Exchange
Mehdi Moradzadehfard ,
Hemad Nazari ,
Zahra Alipur Darvish and
Keramat Heydari
affiliation not provided to SSRN
,
affiliation not provided to SSRN
,
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: August 01, 201246 downloads
The Future of European Creditor Protection and Capital Maintenance from a German Perspective 13 German Law Journal 637-658 (2012)
Andreas Haaker
affiliation not provided to SSRN
Date Posted: August 01, 2012
The New Fraud Triangle Model Journal of Emerging Trends in Economics and Management Sciences (JETEMS), Vol. 3, No. 3, pp.191-195, (ISSN: 2141-7024), 2012
Rasha Kassem and
Andrew Higson
Date Posted: August 01, 2012370 downloads
Management Forecast Credibility and Underreaction to News Review of Accounting Studies, Forthcoming
Jeffrey Ng ,
A. Irem Tuna and
Rodrigo S. Verdi
Date Posted: July 31, 2012
Earning Management: Do Firms Play 'Follow the Leader'?
Brian Bratten
,
Jeff L. Payne and
Wayne B. Thomas
Date Posted: July 31, 2012Last Revised: September 23, 2012235 downloads
Accounting Faculty Experiences with Practice-Oriented Fellowships Accounting Horizons, Forthcoming
Susan D. Krische ,
Roger D. Martin and
T. Jeffrey Wilks
Date Posted: July 30, 2012
Disclosure Quality of Goodwill Impairment Testing: A Disclosure Index Journal of Economics and Development, Forthcoming
Khairil Faizal Khairi ,
Nur Hidayah Laili
and
Dung Manh Tran
Date Posted: July 30, 2012121 downloads
Influence of Dividends on the Earnings Informativeness: Empirical Evidence in the BM & FBOVESPA Revista Universo Contábil, v. 8, n. 3, p. 82-99, jul./set., 2012,
Talles Vianna Brugni ,
Alfredo Sarlo Neto
,
Ricardo Furieri Bastianello
and
Patrícia Krauss Serrano Paris
Date Posted: July 30, 2012Last Revised: January 28, 201324 downloads
Self-Assessing Your Empirical Accounting Research
John Harry Evans III ,
Mei Feng
,
Vicky B. Hoffman
and
Donald V. Moser
Date Posted: July 30, 2012283 downloads
Strategic Management Source of Agency Cost?
Brian Phiri Kampanje
Date Posted: July 30, 201243 downloads
What Drives the Quotes of Earnings Forecasters? Tinbergen Institute Discussion Paper No. 12-067/4
Bert de Bruijn
and
Philip Hans Franses
Date Posted: July 30, 2012Last Revised: August 09, 201219 downloads
Book-Tax Conformity: Empirical Evidence from Germany ZEW - Centre for European Economic Research Discussion Paper No. 12-051
Benedikt Zinn
and
Christoph Spengel
affiliation not provided to SSRN
and
Centre for European Economic Research (ZEW)
Date Posted: July 29, 201260 downloads
Discussion of 'Financial Reporting Frequency, Information Asymmetry, and the Cost of Equity' Journal of Accounting & Economics (JAE), Forthcoming
Rodrigo S. Verdi
Date Posted: July 29, 2012201 downloads
Profitability of Listed Pharmaceutical Companies in Bangladesh: An Inter & Intra Comparison AMBEE & IBN SINA Companies Ltd Analele of University Bucharest, Economic and Administrative Sciences, 139-148, 2009
Nimalathasan Balasundaram
Date Posted: July 29, 201223 downloads
The Consequences of M&A Due Diligence for Post-Acquisition Performance and Financial Reporting
Daniel Wangerin
Date Posted: July 29, 2012Last Revised: July 31, 2012165 downloads
Working Capital, Profitability, Liquidity and Solvency of Healthcare Insurance Companies BBR - Brazilian Business Review, v. 7, n. 2, Vitória-ES, May - August 2010, pp. 37 - 59, ISSN 1808-2386,
Andre Guimaraes
and
Valcemiro Nossa
affiliation not provided to SSRN
Date Posted: July 28, 2012207 downloads
Earnings Opacity and Closed-End Country Fund Discounts
Feng Chen ,
Ole-Kristian Hope ,
Qingyuan Li
and
Xin Wang
Date Posted: July 28, 2012Last Revised: April 01, 2013256 downloads
Financial Reporting Quality of Subsidiary Entities in Group Audits
Jeremiah W. Bentley
,
Steven M. Glover and
David A. Wood
Date Posted: July 28, 2012Last Revised: March 20, 2013252 downloads
Fair Value Measurement for Private Equities: A Plus or a Minus for Stakeholders? CAREFIN Research Paper No. 01/2012
Vera Palea
and
Renato Maino
affiliation not provided to SSRN
Date Posted: July 27, 2012Last Revised: October 31, 2012179 downloads
An Investigation of Financial Soundness of Listed Manufacturing Companies in Sri Lanka: An Application of Altman Model Petroleum-Gas University of Ploiesti Bulletin, Economic Science Series, Vol. LXI, No. 4,pp. 19-25, 2009
Nimalathasan Balasundaram
Date Posted: July 26, 201227 downloads
Transitory Earnings Components and the Two Faces of Non-GAAP Earnings Per Share Disclosures
Young-Soo Choi and
Steven Young
Date Posted: July 26, 201259 downloads
Accounting Comparability and Earnings Attributes
Kyle Peterson
,
Roy Schmardebeck and
T. Jeffrey Wilks
Date Posted: July 25, 2012265 downloads
The Informational Value of Toxics Release Inventory Performance Sustainability, Accounting, Management & Policy Journal, Forthcoming
Elizabeth Connors ,
Holly H. Johnston
and
Lucia Silva Gao
affiliation not provided to SSRN
and
University of Massachusetts at Boston
Date Posted: July 25, 2012
Did Capital Requirements and Fair Value Accounting Spark Fire Sales in Distressed Mortgage-Backed Securities? Fisher College of Business Working Paper No. 2012-03-12, Charles A. Dice Center Working Paper No. 2012-12
Craig B. Merrill ,
Taylor Nadauld
,
Rene M. Stulz and
Shane M. Sherlund
Date Posted: July 24, 2012Last Revised: February 10, 2013188 downloads
The Impact of the Spanish Financial Act (44|2002) on Audit Quality Revista Española de Financiación y Contabilidad (REFC)/ Spanish Journal of Finance and Accounting, Forthcoming,
Elena de las Heras
,
Leandro Canibano and
Jose Moreira
affiliation not provided to SSRN
Date Posted: July 24, 2012Last Revised: July 25, 201260 downloads
Multinational Banks Operating in Hyperinflationary Economies
Brian Phiri Kampanje
Date Posted: July 23, 201240 downloads
Tax Internal Control Quality: The Role of Auditor-Provided Tax Services
Lisa De Simone ,
Matthew Ege
and
Bridget Stomberg
Date Posted: July 23, 2012Last Revised: March 25, 2013143 downloads
How to Measure Country Level Financial Reporting Quality?
Qingliang Tang
,
Huifa Chen
and
Zhijun Lin
Date Posted: July 22, 2012153 downloads
Interaction between Accounting Standards and Monetary Policy: The Effect of SFAS 115
Anthony Meder
Date Posted: July 22, 201233 downloads
The Impact of SFAS 133 on Income Smoothing by Banks Through Loan Loss Provisions Accounting Review, Forthcoming
Emre Kilic
,
Gerald J. Lobo ,
Tharindra Ranasinghe
and
Shiva Sivaramakrishnan
Date Posted: July 21, 2012
Managing the Balance Sheet with Operating Leases
Kimberly Rodgers Cornaggia ,
Laurel Franzen
and
Timothy T. Simin
Date Posted: July 21, 2012Last Revised: August 15, 2012183 downloads
Fair Value Disclosure of the Publicly Traded Venture Capital Industry
Keren Bar-Hava
and
Chana Esther Hertz
affiliation not provided to SSRN
Date Posted: July 20, 201267 downloads
The Value of Accounting ERIM Report Series Reference No. EIA-2011-048-F&A
Erik Peek
Date Posted: July 19, 2012102 downloads
Database Challenges in Financial Misconduct Research Georgetown McDonough School of Business Research Paper No. 2012-15
Jonathan M. Karpoff ,
Allison Koester ,
D. Scott Lee and
Gerald S. Martin
Date Posted: July 19, 2012Last Revised: March 05, 2013378 downloads
A Theory of Voluntary Disclosure and Cost of Capital Review of Accounting Studies, Forthcoming
Edwige Cheynel
Date Posted: July 19, 2012Last Revised: September 05, 2012160 downloads
An Examination of Inventory Costing Convergence under Generally Accepted Accounting Principles and International Financial Reporting Standards Journal of International Business Research, 2012, Forthcoming
Casey Reineking
,
Don H. Chamberlain
,
Holly R. Rudolph and
Murphy Smith
Date Posted: July 19, 2012198 downloads
Measuring the Impact of International Financial Reporting Standards on Market Performance of Publicly Traded Companies
Amanda M. Grossman
,
Murphy Smith and
Wayne Tervo
Date Posted: July 19, 2012Last Revised: January 16, 2013151 downloads
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