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239,806
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JEL Code: M4
5,337,281 Total downloads
Showing Papers 7,001 - 7,050 of 13,136
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Proprietary Costs of Mandatory Disclosure and the Decision to First Access the Public Market
Vicki Wei Tang
Date Posted: September 02, 2009Last Revised: February 22, 2012103 downloads
Strategic Reputation Building and Norm Enforcement: An Experimental Study in a Capital Budgeting Setting AAA 2012 Management Accounting Section (MAS) Meeting Paper
Markus C. Arnold
and
Dominik Schreiber
Date Posted: August 17, 2011103 downloads
The Effect of SFAS 141 and 142 on the Market for Corporate Control
Ashiq Ali and
Todd D. Kravet
Date Posted: March 09, 2012Last Revised: March 22, 2012103 downloads
The Impact of the Greek Sovereign Debt Crisis on European Banks’ Disclosure and its Economic Consequences
Peter Fiechter
and
Jie Zhou
Date Posted: January 01, 2013103 downloads
The Token Woman 25th Australasian Finance and Banking Conference 2012
Maria Strydom
and
Hue Hwa Au Yong
Date Posted: August 28, 2012Last Revised: December 05, 2012103 downloads
The Use of Non-GAAP Earnings Information in the Presence of Transitory Gains
Asher Curtis
,
Sarah E. McVay
and
Benjamin C. Whipple
Date Posted: November 27, 2011103 downloads
Transfer Pricing in Cost Contribution Arrangements
Tomas Brabenec
Date Posted: August 28, 2010Last Revised: January 30, 2012103 downloads
Uncertainty and Debt Covenants
Peter R. Demerjian
Date Posted: May 25, 2012Last Revised: January 05, 2013103 downloads
Understanding Multidimensional Tax Systems Tuck School of Business Working Paper No. 2010-81
Joel B. Slemrod and
Leslie A. Robinson
Date Posted: July 11, 2010Last Revised: February 06, 2011103 downloads
What is Driving the Price-to-Earnings Ratio: The Effect of Conservative Accounting and Growth
Martin Staehle and
Niklas Lampenius
Date Posted: March 25, 2013103 downloads
A Flow-Based Corporate Credit Model
Tsung-Kang Chen
,
Hsien-Hsing Liao
and
Chia-Wu Lu
Date Posted: July 07, 2009102 downloads
Analyzing Balance-Sheet Vulnerabilities in a Dollarized Economy: The Case of Georgia IMF Working Paper No. 06/173
Andreas Billmeier and
Johan Mathisen
Date Posted: August 23, 2006102 downloads
Client Importance and Auditor Independence: The Effect of Asian Financial Crisis Australian Accounting Review, Forthcoming
Gaoguang (Stephen) Zhou
and
Xindong (Kevin) Zhu
Date Posted: September 13, 2012Last Revised: September 16, 2012102 downloads
Do Private Company Targets that Hire Big 4 Auditors Receive Higher Proceeds?
Gus De Franco
,
Ilanit Gavious
,
Gordon D. Richardson and
Justin Y. Jin
Date Posted: July 16, 2010102 downloads
Initial Public Offerings, Earnings Management and Venture Capital: Evidence in Bull and Bear Market Conditions
Jaemin Cho
and
Jaeho Lee
affiliation not provided to SSRN
Date Posted: May 24, 2012102 downloads
Mitigating Incentive Conflicts in Inter-Firm Relationships: Evidence from Long-Term Supply Contracts Journal of Accounting & Economics (JAE), Forthcoming
Anna M. Costello
Date Posted: March 01, 2013102 downloads
Money as an Intellectual Venture
Mieczyslaw Dobija
Date Posted: December 03, 2005102 downloads
SEC Intervention and Industry Guidance: The Effect on Non-GAAP Financial Disclosures CAAA Annual Conference 2009 Paper
Steve Fortin
,
Peng Liu
and
Desmond Tsang
Date Posted: January 14, 2009102 downloads
The Aggressiveness of Tax Professional Reporting: Examining the Influence of Moral Development ,
Cindy Blanthorne
,
Hughlene Burton
and
Dann Fisher
Date Posted: January 18, 2005102 downloads
The Impact of Executive Pay on the Disclosure of Alternative Earnings Per Share Figures
Colette Grey ,
Konstantinos Stathopoulos
and
Martin Walker
Date Posted: September 17, 2012102 downloads
The Joint Effect of Competition Intensity and Competition Type on the Use of Customer Satisfaction Measures in Executive Annual Bonus Contracts AAA 2012 Management Accounting Section (MAS) Meeting Paper
Clara Xiaoling Chen ,
Ella Mae Matsumura and
Jae Yong Shin
Date Posted: August 15, 2011Last Revised: November 30, 2011102 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, 2012101 downloads
Boards, Audit Committees, Earnings Management and Shareholder Returns in MBO's
Wallace N. Davidson III ,
Pornsit Jiraporn ,
Yixi Ning
and
Ahmed Sakr Sr.
affiliation not provided to SSRN
Date Posted: July 13, 2011101 downloads
Book-to-Market Decomposition and the Accrual Anomaly CAAA Annual Conference 2011
Yunhao Chen
and
Xiaoquan Jiang
Date Posted: December 30, 2010101 downloads
Corporate Governance and Ownership Structure in Sub Sahara Africa: The Case of Ethiopia
Minga Negash
Date Posted: August 01, 2012101 downloads
Depreciation Rates in a Transition Economy: Evidence from Czech Panel Data CERGE-EI Working Paper Series 137
Lubomir Lizal
Date Posted: April 21, 1999101 downloads
Disclosures of Corporate Mission Statements in Bangladesh: A Supply Side Analysis
Md. Hamid Ullah Bhuiyan
and
Pallab Kumar Biswas
Date Posted: October 15, 2008101 downloads
Earnings Management to Avoid Negative Earnings Surprises in Periods Following Insider Sales
Peggy Weber
Date Posted: October 03, 2005101 downloads
Ethics and Tax Evasion in Ukraine: An Empirical Study
Irina Nasadyuk
and
Robert W. McGee
Date Posted: April 13, 2007101 downloads
Fixed or Contingent: How Should 'Governance Monitors' Be Paid? Rock Center for Corporate Governance at Stanford University Closer Look Series: Topics, Issues and Controversies in Corporate Governance and Leadership No. CGRP-27
David F. Larcker and
Brian Tayan
Date Posted: October 12, 2012Last Revised: February 24, 2013101 downloads
Initial Listing Standards, Accounting-Based Metrics and Firm Delistings
Harri J. Seppanen
Date Posted: April 15, 2010101 downloads
Management Control Practices and Relative Bargaining Power – The Interrelationships and Dynamics AAA 2011 Management Accounting Section (MAS) Meeting Paper
Pingli Li
,
Guliang Tang
,
Hirosh Okano
and
Gao Chen
Date Posted: August 16, 2010101 downloads
Measurement in Financial Reporting: The Need for Concepts
Mary E. Barth
Date Posted: March 21, 2013101 downloads
One Hundred Years in Prison for $126 Million Fraud Review of Business & Finance Case Studies, Vol. 1, No. 1, pp. 73-80, 2010
Kathleen Dunne
and
Maria H. Sanchez
Date Posted: July 10, 2011101 downloads
Redmond Products AAA 2011 Management Accounting Section (MAS) Meeting Paper
Daniel Jones
Date Posted: August 14, 2010Last Revised: October 21, 2010101 downloads
Spreading the Word: Capital Market Consequences of Management Earnings Guidance Dissemination Through the Business Press
Brady J. Twedt
Date Posted: November 29, 2012Last Revised: May 11, 2013101 downloads
Substance Over Form?
An Exploratory Study of the Role of Audit Committees in an Emerging Economy
Dorota Dobija
Date Posted: June 02, 2011101 downloads
Tax Policy Encourages Home Ownership
R. Wayne Saubert
,
Lynn Saubert
and
Dan Davidson
affiliation not provided to SSRN
Date Posted: June 13, 2011101 downloads
The Effect of Nonprofit Governance on Donations: Evidence from the Revised Form 990
Erica Harris
,
Christine Petrovits
and
Michelle Yetman
Date Posted: September 30, 2012Last Revised: May 16, 2013101 downloads
The Incremental Value Relevance of Firm Specific Risk Measures in Pricing Junk IPOs Review of Accounting and Finance, Vol. 5, No. 3, pp. 251-267, 2006
Ehsan H. Feroz ,
Jarrod Johnston
,
Jacqueline Reck
and
Earl R. Wilson
Date Posted: August 10, 2008Last Revised: June 18, 2009101 downloads
The Inferential Value of Quarterly Earnings Announcements Relative to Other Sources of Information
C. Catherine Chiang
and
Yaw M. Mensah
Date Posted: December 22, 2006Last Revised: April 06, 2011101 downloads
Transaction Structuring and Canadian Convertible Debt CAAA Annual Conference 2009 Paper
Thomas W. Scott ,
Christine I. Wiedman and
Heather A. Wier
Date Posted: May 29, 2008Last Revised: January 27, 2013101 downloads
Unregulated Markets for Audit Services University of Alberta School of Business Research Paper
Karim Jamal and
Shyam Sunder
Date Posted: May 08, 2011Last Revised: June 12, 2013101 downloads
What Drives Quality of Firm Risk Disclosure? The Impact of a National Disclosure Standard and Reporting Incentives under IFRS The International Journal of Accounting, Vol.47, No.4, pp. 437-468
Antti Miihkinen
Date Posted: December 18, 2010Last Revised: January 10, 2013101 downloads
An Analysis of Submissions on Proposed Regulations for Audit and Assurance in New Zealand
Marion Davis
and
David Hay
Date Posted: December 15, 2011100 downloads
Analysts' Demand for Fair Value-Related Information: Evidence from Conference Calls of International Banks
Jannis Bischof
,
Holger Daske
and
Christoph J. Sextroh
Date Posted: November 27, 2012Last Revised: May 14, 2013100 downloads
Assessment and Intrinsic Motivation
Martin Turner
and
Rachel F. Baskerville
affiliation not provided to SSRN
and
Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: December 16, 2011100 downloads
Asset Prices and Informed Traders' Abilities: Evidence from Experimental Asset Markets FRB of Atlanta Working Paper No. 2002-26
Lucy F. Ackert ,
Bryan K. Church and
Ping Zhang
Date Posted: February 19, 2003100 downloads
Do Analysts Use Their Cash Flows Forecasts When Setting Target Prices?
Noor A. Hashim
and
Norman C. Strong
Date Posted: July 09, 2012Last Revised: October 30, 2012100 downloads
Earnings Guidance and Earnings Management Constraints
Adam S. Koch ,
Craig E. Lefanowicz and
Philip B. Shane
Date Posted: October 15, 2012100 downloads
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