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5,287,599 Total downloads
Showing Papers 661 - 710 of 13,018
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Financial Ratios and Credit Risk: The Selection of Financial Ratio Covenants in Debt Contracts AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Peter R. Demerjian
Date Posted: September 14, 20061619 downloads
Inside the 'Black Box' of Sell-Side Financial Analysts
Lawrence D. Brown ,
Andrew C. Call
,
Michael B. Clement and
Nathan Y. Sharp
Date Posted: March 04, 2013Last Revised: March 21, 20131619 downloads
Some Aspects Regarding the Role of Fair Value Accounting During the Current Financial Crisis
Maria Carmen Huian
Date Posted: April 01, 2009Last Revised: May 06, 20091618 downloads
Has Goodwill Accounting Under SFAS 142 Improved Financial Reporting?
Dennis J. Chambers
Date Posted: December 26, 20061616 downloads
Credibility of Management Forecasts Rodney L. White Center for Financial Research Working Paper No. 07-02
Jonathan L. Rogers and
Phillip Stocken
Date Posted: May 27, 20031615 downloads
Most Prolific Authors in the Accounting Literature Over the Past Half-Century: 1959-2008
Jean L. Heck
Date Posted: February 15, 20091612 downloads
Using Nonfinancial Measures to Assess Fraud Risk
Joseph F. Brazel
,
Keith L. Jones and
Mark F. Zimbelman
Date Posted: February 28, 2006Last Revised: July 20, 20091612 downloads
Conservative Accounting and Finite Firm Life: Why Residual Income Valuation Estimates Understate Stock Price
James N. Myers
Date Posted: October 25, 19991611 downloads
Contemporaneous Risk Factors and the Prediction of Financial Statement Fraud
Christopher J. Skousen
and
Charlotte J. Wright
Date Posted: October 19, 2006Last Revised: August 21, 20081611 downloads
Enforcement Strategies in UK Corporate Governance: A Roadmap and Empirical Assessment ECGI - Law Working Paper No. 106/2008
John Armour
Date Posted: May 21, 20081608 downloads
Is Audit Quality Associated with Auditor Tenure, Industry Expertise, and Fees? Evidence from PCAOB Opinions
Katherine Gunny
,
Gopal V. Krishnan and
Tracey Chunqi Zhang
Date Posted: September 20, 20071608 downloads
Goodwill Amortization and the Usefulness of Earnings
Ross Jennings ,
Marc J. LeClere and
Robert B. Thompson
Date Posted: November 14, 20001606 downloads
The Association Between Audit Quality, Accounting Disclosures and Firm-Specific Risk: Evidence from the Australian IPO Market
Philip J. Lee ,
Donald J. Stokes ,
Stephen L. Taylor and
Terry S. Walter
Date Posted: March 22, 20001603 downloads
SOX Costs: Auditor Attestation under Section 404
Susan W. Eldridge
and
Burch T. Kealey
Date Posted: June 19, 20051602 downloads
Reporting Internal Control Deficiencies in the Post-Sarbanes-Oxley Era: The Role of Auditors and Corporate Governance
Gopal V. Krishnan and
Gnanakumar Visvanathan
Date Posted: January 11, 20051595 downloads
Stock Options, Restricted Stock, and Incentives
Richard A. Lambert and
David F. Larcker
Date Posted: May 03, 20041595 downloads
EVA(c) Made Simple: Is it Possible?
Ignacio Velez-Pareja and
Joseph Tham
Date Posted: February 20, 20041592 downloads
The Predictive Value of Expenses Excluded from 'Pro Forma' Earnings
Jeffrey T. Doyle
and
Russell J. Lundholm
Date Posted: March 22, 20021592 downloads
Applying the Ohlson and Feltham-Ohlson Models for Equity Valuation: Some Accounting Considerations
Katherine I. Popova
Date Posted: July 11, 20031590 downloads
Stealth Compensation Via Retirement Benefits Berkeley Business Law Journal, Vol. 1, pp. 291-326, 2004, Harvard Law and Economics Discussion Paper No. 487, UC Berkeley Public Law Research Paper No. 583861
Lucian A. Bebchuk and
Jesse M. Fried
Date Posted: September 02, 2004Last Revised: April 29, 20091590 downloads
The Balanced Scorecard as a Strategy-Evaluation Tool: The Effects of Implementation Involvement and a Causal-Chain Focus
William B. Tayler
Date Posted: July 09, 2007Last Revised: July 16, 20091589 downloads
The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing this Contribution
William L. Felix Jr. ,
Audrey A. Gramling and
Mario J. Maletta
Date Posted: September 26, 20011589 downloads
Sharing Accounting's Burden: Business Lawyers in Enron's Dark Shadows Business Lawyer
Lawrence A. Cunningham
Date Posted: April 26, 20021588 downloads
Multinational Transfer Pricing, Tax Arbitrage, and the Arm's Length Principle
Chongwoo Choe and
Charles E. Hyde
affiliation not provided to SSRN
Date Posted: October 07, 20041585 downloads
Prophets and Losses: Reassessing the Returns to Analysts' Stock Recommendations
Brad M. Barber ,
Reuven Lehavy ,
Maureen F. McNichols and
Brett Trueman
Date Posted: May 18, 20011585 downloads
The Provision of Non-Audit Services by Auditors: Let the Market Evolve and Decide International Review of Law and Economics, Vol. 19, No. 4, pp. 513-531, 1999, UPF Economics and Business Working Paper No. 423
Benito Arruñada
Date Posted: June 19, 2000Last Revised: June 25, 20081585 downloads
Corporate Fraud, Governance and Auditing EFA 2009 Bergen Meetings Paper
Giovanni Immordino and
Marco Pagano
Date Posted: February 05, 2009Last Revised: March 02, 20091584 downloads
Earnings Components, Accounting Conservatism and Equity Valuation Review of Accounting Studies, Forthcoming
Peter F. Pope and
Pengguo Wang
Date Posted: February 27, 20051582 downloads
Trends and Determinants of Market Liquidity in the Pre- and Post-Sarbanes-Oxley Act Periods 14th Annual Conference on Financial Economics and Accounting (FEA)
Jang-Chul Kim
,
Pankaj K. Jain and
Zabihollah Rezaee
Date Posted: January 20, 20041580 downloads
The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover
Hemang Desai ,
Chris E. Hogan and
Michael S. Wilkins
Date Posted: January 15, 20041579 downloads
The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports Journal of Accounting Research, forthcoming.
Anna M. Costello and
Regina Wittenberg Moerman
Date Posted: August 18, 2009Last Revised: September 07, 20101575 downloads
Differences in Strategy, Quality Management Practices and Performance Reporting Systems Between ISO Accredited and Non-ISO Accredited Companies
Yuen Teen Mak ,
Shirley Carr and
Jane Needham
Date Posted: February 27, 19971574 downloads
The Accrual Anomaly
Patricia M. Dechow ,
Natalya V. Khimich
and
Richard G. Sloan
Date Posted: March 28, 20111572 downloads
A Review of Markets-Based International Accounting Research Journal of Intrernational Accounting Research, Vol. 3, No. 1, 2004
Gary K. Meek
and
Wayne B. Thomas
Date Posted: September 15, 2003Last Revised: December 15, 20111568 downloads
Costless Versus Costly Signaling: Theory and Evidence
Utpal Bhattacharya and
Amy K. Dittmar
Date Posted: January 02, 2001Last Revised: April 21, 20091568 downloads
The Impact of Corporate Governance on IFRS Adoption Choices
Arnt Verriest ,
Ann Gaeremynck and
Daniel B. Thornton
Date Posted: September 15, 2008Last Revised: November 07, 20111568 downloads
The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences
Michelle Hanlon
Date Posted: March 04, 20031564 downloads
Accruals and Future Stock Returns: Tests of the Naive Investor Hypothesis
Ashiq Ali ,
Lee-Seok Hwang and
Mark A. Trombley
Date Posted: August 22, 19991562 downloads
The Evolving Relation between Earnings, Dividends, and Stock Repurchases
Douglas J. Skinner
Date Posted: June 08, 20061562 downloads
Scope of Auditors' Liability, Audit Quality, and Capital Investment
Derek Chan and
Kit Pong Wong
Date Posted: August 03, 20011561 downloads
Capital-Market Effects of Securities Regulation: Hysteresis, Implementation, and Enforcement Chicago Booth Research Paper No. 12-04
Hans Bonde Christensen
,
Luzi Hail and
Christian Leuz
Date Posted: January 23, 2011Last Revised: September 05, 20121559 downloads
Operating Performance Improvements after Corporate Takeovers: Fact or Fallacy?
Amir Amel-Zadeh
Date Posted: July 05, 20091556 downloads
ADRs, Analysts, and Accuracy: Does Cross Listing in the U.S. Improve a Firm's Information Environment and Increase Market Value?
Mark H. Lang ,
Karl V. Lins and
Darius P. Miller
Date Posted: March 26, 20021555 downloads
Internal Control Material Weaknesses and CFO Compensation Contemporary Accounting Research, Forthcoming
Rani Hoitash
,
Udi Hoitash
and
Karla M. Johnstone
Date Posted: October 07, 2007Last Revised: December 05, 20121550 downloads
Forecasts of Earnings by Takeover Bidders
Amir Amel-Zadeh
,
Owain Evans
and
G. Meeks
affiliation not provided to SSRN
and
University of Cambridge - Judge Business School
Date Posted: July 30, 2008Last Revised: March 17, 20091548 downloads
Is Earnings Quality Associated with Corporate Social Responsibility? Accounting Review, Forthcoming
Yongtae Kim ,
Myung Seok Park
and
Benson Wier
Date Posted: July 31, 2011Last Revised: January 04, 20121547 downloads
Last Chance Earnings Management: Using the Tax Expense to Achieve Earnings Targets
Dan S. Dhaliwal ,
Cristi A. Gleason and
Lillian F. Mills
Date Posted: June 29, 20021547 downloads
Going-concern Opinions in Failing Companies: Auditor Dependence and Opinion Shopping
Clive S. Lennox
Date Posted: October 12, 20001546 downloads
Are Executive Stock Options Associated with Future Earnings? JAE Boston Conference October 2002
Michelle Hanlon ,
Shivaram Rajgopal and
Terry J. Shevlin
Date Posted: January 06, 20041542 downloads
The Effect of Cash Flow Forecasts on Accrual Quality and Benchmark Beating Journal of Accounting & Economics, Vol. 51, pp. 219-239, April 2011
John M. McInnis
and
Daniel W. Collins
Date Posted: August 08, 2006Last Revised: April 12, 20111542 downloads
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