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5,292,087 Total downloads
Showing Papers 6,251 - 6,300 of 13,021
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Zelig and the Art of Measuring Excess Profit
Frontiers in Finance and Economics, Vol. 3, No. 1, pp. 103-129, June 2006
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: November 13, 2007
Last Revised: July 14, 2009
Accepted Paper Series
81 downloads
Audit Pricing and Internal Control Disclosures Among Non-Accelerated Filers
Research in Accounting Regulations, Vol. 20, 2007
Jean C. Bedard ,
Udi Hoitash
and
Rani Hoitash
Bentley University - Department of Accountancy
,
Northeastern University
and
Bentley University - Department of Accountancy
Date Posted: November 12, 2007
Accepted Paper Series
An Examination of Comment Letters to the IASC: Special Purpose Entities
Research in Accounting Regulations, Vol. 20, 2007
Robert K. Larson
University of Dayton - Accounting
Date Posted: November 12, 2007
Accepted Paper Series
An Examination of Supplemental Disclosure Requirements for Development Stage Enterprises
Research in Accounting Regulations, Vol. 20, 2007
Mark P. Bauman and
Rick N. Francis
University of Northern Iowa
and
University of Northern Iowa
Date Posted: November 12, 2007
Accepted Paper Series
An Experiment in Fair Value Accounting: UK Investment Vehicles
European Accounting Review, Forthcoming
Jo Danbolt and
Bill Rees
University of Edinburgh Business School
and
University of Edinburgh Business School
Date Posted: November 12, 2007
Accepted Paper Series
436 downloads
Demographic Challenges Facing the CPA Profession
Research in Accounting Regulations, Vol. 20, 2007
Julia Grant
Case Western Reserve University - Department of Accountancy
Date Posted: November 12, 2007
Accepted Paper Series
Deregulation and Voluntary Disclosure by the Airlines: A Case Study
Research in Accounting Regulations, Vol. 20, 2007
David Gelb ,
Theresa F. Henry
and
Mark P. Holtzman
Seton Hall University - Accounting
,
Seton Hall University - W. Paul Stillman School of Business
and
Seton Hall University
Date Posted: November 12, 2007
Accepted Paper Series
Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2005-2006)
Research in Accounting Regulations, Vol. 20, 2007
Stephen R. Moehrle ,
Jennifer A. Reynolds-Moehrle and
Pamela S. Stuerke
University of Missouri at Saint Louis - Accounting Area
,
University of Missouri at Saint Louis - Accounting Area
and
University of Missouri at Saint Louis
Date Posted: November 12, 2007
Accepted Paper Series
Environmental Accounting and Reporting in Fossil Fuel Sector: A Study on Bangladesh Oil, Gas and Mineral Corporation (Petrobangla)
The Cost and Management, Vol. 34, No. 2, March-April 2006
Sudipta Bose
Grameenphone Ltd., Dhaka, Bangladesh
Date Posted: November 12, 2007
Last Revised: April 05, 2012
Accepted Paper Series
553 downloads
Financial Reporting After the Sarbanes-Oxley Act: Conservative or Less Earnings Management?
Research in Accounting Regulations, Vol. 20, pp. 187-192, 2007
Jian Zhou
University of Hawaii at Manoa
Date Posted: November 12, 2007
Last Revised: September 02, 2008
Accepted Paper Series
355 downloads
In Search of the 'Lost Capital'. A Theory for Valuation, Investment Decisions, Performance Measurement
Frontiers in Finance and Economics, Forthcoming
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: November 12, 2007
Last Revised: April 02, 2012
Accepted Paper Series
258 downloads
International Financial Reporting Standards (IFRS) and the Development of Financial Reporting Standards in Turkey
Research in Accounting Regulations, Vol. 20, 2007
Yuksel Koc Yalkin
and
Volkan Demir
Ankara University
and
Galatasaray University
Date Posted: November 12, 2007
Accepted Paper Series
Provision of Non-Audit Services and Individuals' Investment
Decisions: Experimental Evidence
Research in Accounting Regulations, Vol. 20, 2007
Lucy F. Ackert ,
Bryan K. Church and
Arnold Schneider
Kennesaw State University - Michael J. Coles College of Business
,
Georgia Institute of Technology - Accounting Area
and
Georgia Institute of Technology - College of Management
Date Posted: November 12, 2007
Accepted Paper Series
Regulatory Change and the Quality of Compliance to Mandatory Disclosure Requirements: Evidence from Bangladesh
Research in Accounting Regulations, Vol. 20, 2007
Tanweer Hasan
,
A.K.M. Waresul Karim and
Shakil Quayes
Roosevelt University
,
Saint Mary's College of California - Graduate Business Programs
and
affiliation not provided to SSRN
Date Posted: November 12, 2007
Accepted Paper Series
Revised Pension Rules and the Cost of Debt
Research in Accounting Regulations, Vol. 20, 2007
Kenneth W. Shaw
University of Missouri at Columbia - School of Accountancy
Date Posted: November 12, 2007
Accepted Paper Series
The Effect of Regulatory Oversight on the Association Between Internal Governance Characteristics and Audit Fees
Accounting & Finance, Vol. 47, 2007
El'fred Boo and
Divesh Sharma
Nanyang Technological University (NTU) - Nanyang Business School
and
Florida International University
Date Posted: November 12, 2007
Last Revised: December 19, 2007
Accepted Paper Series
The Impact of Sarbanes-Oxley Act on Cosmetic Earnings Management
Research in Accounting Regulations, Vol. 20, 2007
June Y. Aono
and
Liming Guan
affiliation not provided to SSRN
and
University of Hawaii at Manoa - School of Accountancy
Date Posted: November 12, 2007
Accepted Paper Series
Auditing Intangible Assets and Evaluating Fair Market Value - The Case of Reacquired Franchise Rights
Issues in Accounting Education, Vol. 24, No. 1, 2009
Mark J. Kohlbeck ,
Jeffrey R. Cohen and
Lori Holder-Webb
Florida Atlantic University - School of Accounting
,
Boston College - Department of Accounting
and
Western New England University - Department of Accounting and Finance
Date Posted: November 11, 2007
Last Revised: January 20, 2011
Accepted Paper Series
2811 downloads
Opportunity Cost, Excess Profit, and Counterfactual Conditionals
Frontiers in Finance and Economics, 2009, 6(1) (April) 118−154,
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: November 11, 2007
Last Revised: July 14, 2009
Accepted Paper Series
78 downloads
What Makes a Stock Risky? Evidence from Sell-Side Analysts' Risk Assessments
Journal of Accounting Research, Vol. 45, pp. 629-665, June 2007
Daphne Lui
,
Stanimir Markov and
Ane Tamayo
ESSEC Business School
,
University of Texas at Dallas - Naveen Jindal School of Management
and
London School of Economics & Political Science (LSE)
Date Posted: November 11, 2007
Accepted Paper Series
The Impact of Earnings Management and Tax Planning on the Information Content of Earnings
Linda H. Chen
,
Dan S. Dhaliwal and
Mark A. Trombley
Washington State University
,
University of Arizona - Department of Accounting
and
University of Arizona - Eller College of Management
Date Posted: November 10, 2007
Last Revised: July 30, 2008
Working Paper Series
920 downloads
Accounting-Based Versus Market-Based Cross-Sectional Models of CDS Spreads
Sanjiv Ranjan Das ,
Paul Hanouna and
Atulya Sarin
Santa Clara University - Leavey School of Business
,
Villanova University - School of Business
and
Santa Clara University - Department of Finance
Date Posted: November 09, 2007
Working Paper Series
425 downloads
State Estate, Inheritance, and Gift Taxes: Uncertainty at the Federal Level Passes Down to the States
State Tax Notes, Vol. 46, No. 7, November 12, 2007
Sarah E. Nutter
George Mason University - Accounting Program
Date Posted: November 09, 2007
Last Revised: July 05, 2011
Accepted Paper Series
10 downloads
Evidence and Implications of Multiple Paradigms in Accounting Knowledge Production
European Accounting Review, Forthcoming
Joanne Locke
and
Alan D. Lowe
University of Waikato
and
University of Waikato
Date Posted: November 08, 2007
Accepted Paper Series
Recordkeeping Alters Economic History by Promoting Reciprocity
Sudipta Basu ,
John W. Dickhaut ,
Gary Hecht ,
Kristy L. Towry and
Gregory B. Waymire
Temple University - Fox School of Business and Management
,
Chapman University (Deceased)
,
University of Wisconsin - Madison
,
Emory University
and
Emory University - Department of Accounting
Date Posted: November 08, 2007
Last Revised: November 18, 2007
Working Paper Series
191 downloads
Accounting Conservatism and Corporate Governance
Review of Accounting Studies, Forthcoming
Juan Manuel García Lara ,
Beatriz Garcia Osma and
Fernando Penalva
Universidad Carlos III de Madrid - Department of Business Administration
,
Universidad Autonoma de Madrid
and
IESE Business School - University of Navarra
Date Posted: November 07, 2007
Accepted Paper Series
Auditor Fees and Fraud Firms
Contemporary Accounting Research, Forthcoming
Ariel J Markelevich and
Rebecca L. Rosner
Suffolk University
and
Long Island University - School of Professional Accountancy
Date Posted: November 07, 2007
Last Revised: September 27, 2012
Working Paper Series
56 downloads
Positive Accounting Theory and Science: A Comparison
Md Humayun Kabir
Auckland University of Technology - Faculty of Business
Date Posted: November 07, 2007
Last Revised: December 21, 2008
Working Paper Series
4279 downloads
Tax Burden in Transition Economies and the European Union: A Comparative Study
Robert W. McGee
Fayetteville State University
Date Posted: November 06, 2007
Working Paper Series
249 downloads
A Formal Approach to Verification of Process Constraints
16th Annual Workshop on Information Technologies & Systems (WITS) Paper
Harry Jiannan Wang and
Leon Zhao
University of Delaware - Accounting & MIS
and
University of Arizona
Date Posted: November 05, 2007
Working Paper Series
72 downloads
Book-Tax Conformity, Earnings Persistence and the Association Between Earnings and Future Cash Flows
Journal of Accounting & Economics (JAE), Vol. 50, No. 1, 2010
T. J. Atwood ,
Michael S. Drake
and
Linda A. Myers
Florida State University
,
Brigham Young University - Marriott School
and
University of Arkansas
Date Posted: November 05, 2007
Last Revised: March 14, 2010
Accepted Paper Series
639 downloads
A Descriptive Analysis on the Implementation of Balanced Scorecards in German-Speaking Countries
Gerhard Speckbacher
,
Jürgen Bischof
and
Thomas Pfeiffer
Vienna University of Economics and Business Administration (WU)
,
Aalen University of Applied Sciences
and
University of Vienna - Accounting and Control
Date Posted: November 03, 2007
Working Paper Series
863 downloads
The Evolving Relation Between Earnings, Dividends, and Stock Repurchases
Journal of Financial Economics, Forthcoming
Douglas J. Skinner
The University of Chicago - Booth School of Business
Date Posted: November 03, 2007
Accepted Paper Series
555 downloads
Analysis of Domestic Violence Costs in West Virginia and the Potential Cost of False or Unnecessary Claims
Benjamin P. Foster
University of Louisville - College of Business and Public Administration
Date Posted: November 02, 2007
Working Paper Series
74 downloads
Enhanced Disclosures Via IFRS and Stock Price Synchronicity Around the World: Do Analyst Following and Institutional Infrastructure Matter?
Shauna Shi
and
Jeong-Bon Kim V
Hong Kong Polytechnic University - School of Accounting and Finance
and
City University of Hong Kong
Date Posted: November 02, 2007
Working Paper Series
542 downloads
Measuring and Motivating Quantity, Creativity, or Both
Journal of Accounting Research, Forthcoming
Steven J. Kachelmeier ,
Bernhard Erich Reichert
and
Michael G. Williamson
University of Texas at Austin - Department of Accounting
,
Drexel University
and
University of Texas at Austin - Red McCombs School of Business
Date Posted: November 02, 2007
Accepted Paper Series
On the Determinants of Enterprise Risk Management Implementation
ENTERPRISE IT GOVERNANCE, BUSINESS VALUE AND PERFORMANCE MEASUREMENT, Nan Si Shi and Gilbert Silvius, eds., IGI Global, 2011
Kurt A. Desender
Universidad Carlos III de Madrid
Date Posted: November 02, 2007
Last Revised: July 26, 2011
Accepted Paper Series
2608 downloads
The Association between Auditor Tenure and Fee Dependence and Timely Recognition of Losses
Ferdinand A. Gul ,
Gopal V. Krishnan and
Judy S.L. Tsui
Monash University Sunway Campus
,
American University
and
Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: November 02, 2007
Working Paper Series
The Value-Relevance of R&D Expenditure: Experience from Malaysia
IIUM Journal of Economics and Management, Vol. 14, No. 2, pp. 205-226, 2006
Kamarun Mohd
,
Rohaida Abdul Latif
,
Robiah Abu-Bakar
,
Wan Nordin Wan-Hussin
and
Ku Nor Izah Ku Ismail
Universiti Utara Malaysia
,
Universiti Utara Malaysia
,
Universiti Utara Malaysia - School of Accountancy
,
Universiti Utara Malaysia - College of Business
and
Universiti Utara Malaysia - School of Accountancy
Date Posted: November 02, 2007
Accepted Paper Series
403 downloads
Assurance on Sustainability Reports: An International Comparison
Accounting Review, Forthcoming
Roger Simnett ,
Ann Vanstraelen
and
Wai Fong Chua
University of New South Wales (UNSW) - School of Accounting
,
Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
and
University of New South Wales (UNSW) - School of Accounting
Date Posted: November 01, 2007
Last Revised: September 11, 2010
Accepted Paper Series
894 downloads
Auditor Fees and Audit Quality
Managerial Auditing Journal, Vol. 22, No. 8, 2007
Rani Hoitash
,
Ariel J Markelevich and
Charles A. Barragato
Bentley University - Department of Accountancy
,
Suffolk University
and
Long Island University - School of Professional Accountancy
Date Posted: November 01, 2007
Accepted Paper Series
Earnings Management and Cultural Values
American Journal of Economics and Sociology, Vol. 70, pp. 639-670, 2011
Kurt A. Desender
,
Christian E. Castro
and
Sergio Antonio Escamilla de Leon
Universidad Carlos III de Madrid
,
Autonomous University of Barcelona
and
Autonomous University of Barcelona - Faculty of Economics and Business Studies
Date Posted: November 01, 2007
Last Revised: July 18, 2011
Working Paper Series
1528 downloads
Earnings Volatility, Cash Flow Volatility and Informed Trading
Journal of Accounting Research, Vol. 46, No. 4, pp. 809-851, 2008
Sudarshan Jayaraman
Washington University in Saint Louis - John M. Olin Business School
Date Posted: November 01, 2007
Last Revised: August 07, 2008
Accepted Paper Series
424 downloads
Kauffman Firm Survey (KFS): Baseline Annotated Questionnaire
Janice Ballou
and
David DesRoches
Mathematica Policy Research, Inc.
and
Mathematica Policy Research, Inc.
Date Posted: October 31, 2007
Last Revised: April 07, 2009
Working Paper Series
1019 downloads
Prospective Analysis: Guidelines for Forecasting Financial Statements
INVESTMENT MANAGEMENT: A MODERN GUIDE TO SECURITY ANALYSIS AND STOCK SELECTION, Ramanna Vishwanath, Chandrasekhar Krishnamurti, eds., 2009
Ignacio Velez-Pareja and
Joseph Tham
Master Consultores
and
Duke University - Duke Center for International Development in the Sanford School of Public Policy
Date Posted: October 31, 2007
Last Revised: April 01, 2009
Accepted Paper Series
4080 downloads
Voluntary Accounting Disclosures by U.S.-Listed Asian Companies
Gaurav Kumar
,
Mark Wilder
and
Morris Stocks
University of Arkansas at Little Rock
,
University of Mississippi - Patterson School of Accountancy
and
University of Mississippi
Date Posted: October 31, 2007
Working Paper Series
252 downloads
The Role of Management Accountant in Preparing Feasibility Studies
Management Accountant Vol. 26, pp. 316-321, 1991
Nidal Rashid Sabri
Birzeit University
Date Posted: October 29, 2007
Accepted Paper Series
Empirical Testing of the Wall-Dunning Index of Credit Strength for Corporate Governance: Case Studies
Journal of Financial Management and Analysis,
Vol. 20, No. 1, 2007
M. R. K. Swamy
Om Sai Ram Centre for Financial Management Research
Date Posted: October 26, 2007
Accepted Paper Series
GAAP Goodwill and Debt Contracting Efficiency: Evidence from Net-Worth Covenants
Review of Accounting Studies, Vol. 13, No. 1, 2007
Richard M. Frankel ,
Chandra Seethamraju and
Tzachi Zach
Washington University in Saint Louis - Olin Business School
,
Mellon Capital Management
and
Ohio State University (OSU) - Fisher College of Business
Date Posted: October 26, 2007
Accepted Paper Series
Governance, Compliance and Legal Enforcement: Evaluating a Recent Irish Initiative
Corporate Governance International Journal of Business in Society, Vol. 7, No. 1, pp. 54-65, 2007
John Heneghan
and
David O'Donnell
University of Limerick - Kemmy Business School
and
Intellectual Capital Research Institute of Ireland
Date Posted: October 26, 2007
Accepted Paper Series
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