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JEL Code: M41
4,280,845 Total downloads
Showing Papers 641 - 690 of 9,392
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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, 2012166 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, 2012208 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, 2013258 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, 2013254 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, 2012266 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, 201241 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, 2013144 downloads
How to Measure Country Level Financial Reporting Quality?
Qingliang Tang
,
Huifa Chen
and
Zhijun Lin
Date Posted: July 22, 2012154 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, 2012161 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, 2012199 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, 2013152 downloads
The Relation between CEO Compensation and Past Performance The Accounting Review, Forthcoming
Rajiv D. Banker ,
Masako N. Darrough ,
Rong Huang
and
Jose M. Plehn-Dujowich
Date Posted: July 19, 2012349 downloads
Effects of Income Smoothing Practices on the Conservatism of Public Companies Listed on the BM&FBOVESPA Revista Contabilidade & Finanças, v. 23, n. 58, São Paulo, Jan./Apr., 2012,
Jose Elias Feres de Almeida ,
Alfredo Sarlo Neto
,
Ricardo Furieri Bastianello
and
Eduardo Zandomenigue Moneque
affiliation not provided to SSRN
Date Posted: July 18, 2012
Open Exchange of Control Patterns: A Pattern-Matching Application of Artificial Intelligence American Accounting Association: Fourteenth Annual Research Workshop on Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax, 2005
Kenneth R. Henry
and
Ronald Marlin Lee
Date Posted: July 18, 201221 downloads
Using Benford Analysis to Detect Fraud Internal Auditing, Vol. 27, No. 3 (May 2012): 24-29
Clyde T. Stambaugh
,
Manuel A. Tipgos
,
Floyd W. Carpenter
and
Murphy Smith
Date Posted: July 18, 2012276 downloads
Accounting Conservatism, Ultimate Ownership and Investment Efficiency Improvement China Finance Review International, Vol. 2 No. 1, 2012
Xiaodong Xu
,
Xia Wang
and
Nina Han
Date Posted: July 17, 2012233 downloads
Board Influence on Remuneration: A Literature Review
Peter N. Rampling
Date Posted: July 17, 201282 downloads
Firms’ Commitment to Mitigate the Ratchet Effect under Annual Bonus Plans with Multiple Performance Measures AAA 2013 Management Accounting Section (MAS) Meeting Paper
Byung Hyun Choi
,
Simon Jonghwan Kim and
Kenneth A. Merchant
Date Posted: July 16, 2012119 downloads
Survival Expectations and Discretionary Accruals Over CEO Tenure: Evidence from Inside versus Outside CEOs
Yu Flora Kuang ,
Bo Qin
and
J. Wielhouwer
Date Posted: July 14, 201262 downloads
The Effect of Institutional Factors on Discontinuities in Earnings Distribution: Public Versus Private Firms in Japan
Akinobu Shuto
and
Takuya Iwasaki
Date Posted: July 14, 201253 downloads
The Sub-Optimal Effect of the Simplex Solution Method in Resource Allocation Using the Linear Programming Model
Enyi Patrick Enyi
Date Posted: July 14, 201253 downloads
Value Relevance of Earnings and Book Values for Greek Listed Firms
John Sorros and
Nicholas Belesis Sr.
Date Posted: July 14, 2012150 downloads
Do Compensation Clawback and Holdback Provisions Change Executive Reporting Choices?
Frank D. Hodge and
Amanda Winn
Date Posted: July 13, 2012131 downloads
Conservatism and Aggregation:
The Effect on Cost of Equity Capital and the
Efficiency of Debt Contracts Rock Center for Corporate Governance at Stanford University Working Paper No. 120
Anne Beyer
Date Posted: July 12, 2012158 downloads
Debt Covenants and Capital Structure: Evidence from an Exogenous Shock to Debt Capacity
Moshe Cohen
,
Sharon P. Katz
and
Gil Sadka
Date Posted: July 12, 2012216 downloads
Fraudulent Role of nFTK(2007) in Pension Funds Evaluation
Sergey Nagornii
and
M. Nagornaia
affiliation not provided to SSRN
Date Posted: July 12, 201242 downloads
Modelos Contables Y Comprensión De La Crisis Financiera (Understanding Financial Crisis Through Accounting Models) Revista de Economía Institucional Vol. 14, No. 26, primer semestre de 2012
,
D.J. Bezemer
Date Posted: July 12, 201217 downloads
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