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5,287,626 Total downloads
Showing Papers 7,201 - 7,250 of 13,018
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Why ‘Democracy’ and ‘Drifter’ Firms can have Abnormal Returns: The Joint Importance of Corporate Governance and Abnormal Accruals in Separating Winners from Losers 23rd Australasian Finance and Banking Conference 2010 Paper
Koon Boon Kee
Date Posted: July 23, 201089 downloads
A Discussion of 'Do Managers Use Earnings Guidance to Influence Street Earnings Exclusions?'
Mark Thomas Bradshaw
Date Posted: April 16, 201188 downloads
A Productivity Augmented Capital Asset Pricing Approach to Anomaly Resolution
David J. Moore
and
George C. Philippatos
Date Posted: February 21, 2009Last Revised: April 13, 201088 downloads
Accounting and the Formation of Share Market Prices Over Time: A Mathematical Institutional Economic Analysis Through Simulation and Experiment Eastern Economic Association (EEA), 39th Annual Conference, NYC Computational Economics and Complexity Workshop, New York, 9-11 May 2013, 8th Annual Workshop on the Economic Science with Heterogeneous Interacting Agents (WEHIA 2013), June 20-22, 2013, Reykjavik University, Iceland
Yuri Biondi
Date Posted: January 23, 2013Last Revised: May 09, 201388 downloads
An Examination of the Effect of Consultation Review and Fee Size on Auditor Judgments Journal of Accounting, Ethics & Public Policy, Volume 13, No. 3 (2012)
Barbara Vinciguerra
Date Posted: November 03, 201288 downloads
Do Analysts’ Cash Flow Forecasts Encourage Managers to Enhance Real Cash Flows? Evidence from Tax Planning
Benjamin C. Ayers ,
Andrew C. Call
and
Casey Schwab
Date Posted: January 12, 201388 downloads
Empirical Relationship of Global Financial Crises and Accounting Reforms in Pakistan: The Implications for Future
Muhammad Umar Draz
Date Posted: June 06, 2011Last Revised: December 07, 201188 downloads
Evidence that Market Participants Assess Recognized and Disclosed Items Similarly When Reliability Is Not an Issue Accounting Review, Forthcoming
Brian Bratten
,
Preeti Choudhary
and
Katherine Schipper
Date Posted: October 30, 2012Last Revised: February 10, 201388 downloads
Exploring Changes in Management Compensation Structure in Canada: Evidence on the Consequences of Requiring Options Expensing CAAA Annual Conference 2010
Karrie Geremia
,
Carla Carnaghan
and
Toni Nelson
Date Posted: January 11, 201088 downloads
FATCA: The Global Financial System Must Now Implement a New U.S. Reporting and Withholding System For Foreign Account Tax Compliance, Which Will Create Significant New Exposures — Managing this Risk (Part VI: Pass-Through Payments — Account Identification Procedures) Taxes - The Tax Magazine, Vol. 89, No. 9, pp. 25-68, 2011
Dean Marsan
Date Posted: November 29, 201188 downloads
Firm Exit Through Bankruptcy – The Effect of Accounting Bias on Product Market Competition
Hui Chen
and
Bjorn N. Jorgensen
Date Posted: September 29, 201188 downloads
Main Coordinates of Internal Audit Practices in the Context of Corporate Governance at European Level European Business Research Conference Proceedings, 2012
Cristina Boţa-Avram
Date Posted: August 14, 2012Last Revised: August 18, 201288 downloads
Mainstream Accounting and its Paradigm: A Critical Analysis International Journal of Business, Vol. 1, No. 2, pp. 99-112, September 1999
Imam Wahyudi
Date Posted: October 31, 201288 downloads
Market Segmentation and the Association between Municipal Financial Disclosures and Net Interest Costs Accounting Review, Vol. 67, No. 3, July 1992
Ehsan H. Feroz and
Earl R. Wilson
Date Posted: July 30, 2008Last Revised: June 17, 200988 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, 201388 downloads
Negotiated Measurement Rules in Debt Contracts Journal of Accounting Research, Forthcoming
Ningzhong Li
Date Posted: August 14, 201088 downloads
Numbers Games? A Natural Experiment Investigating Three (Ir)Regularities in Reported Earnings Per Share
Bjorn N. Jorgensen ,
Yong Gyu Lee
and
Steve Rock
Date Posted: August 26, 201088 downloads
Risk-Based Management Control in the Public Sector: A Live Experiment in Poland
Karol Marek Klimczak
and
Anna Marta Pikos
Date Posted: November 30, 2011Last Revised: January 13, 201288 downloads
The Association between Corporate Governance and Earnings Surprises Games Finance and Corporate Governance Conference 2010 Paper
Jianxin (Donny) Zhao
Date Posted: January 10, 2010Last Revised: January 29, 201288 downloads
The Evolution of Darwinism in Business Studies
Rachel F. Baskerville
Date Posted: July 31, 200888 downloads
The Governance Role of Private Debt and the Monitoring Role of External Auditors: Evidence from Covenant Violations
Liangliang Jiang and
Hui Zhou
Date Posted: December 26, 201188 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, 201388 downloads
Whither Stock Options Now? PMA Perspectives on Performance, Vol. 4, No. 1, 2005
Mairead Tracey
,
David O'Donnell and
Philip O'Regan
Date Posted: November 14, 200588 downloads
A Comparison of the Main Features of Accounting and Statistical Standards and Review of Latest Developments in the Field of Accounting Standards Irving Fisher Bulletin, No. 22, September 2005
Paolo Poloni
and
Patrick Sandars
Date Posted: January 12, 200987 downloads
An Empirical Analysis of the Effects of Monitoring Intensity on the Relation between Equity Incentives and Earnings Management Journal of Accounting and Public Policy, Forthcoming, Mays Business School Research Paper No. 2013-1
Scott Duellman
,
Anwer S. Ahmed and
Ahmed M. Abdel-Meguid
Date Posted: January 03, 2013Last Revised: May 01, 201387 downloads
Boards, Auditors, Attorneys and Compliance with Mandatory SEC Disclosure Rules Managerial & Decision Economics, Forthcoming
Preeti Choudhary
,
Jason D. Schloetzer and
Jason Sturgess
Date Posted: March 25, 2013Last Revised: May 16, 201387 downloads
Cutting the Cost of Congruence: How Strategy Explanations Reduce the Risk Premium Caused by Choosing More Imprecise Performance Measures AAA 2012 Management Accounting Section (MAS) Meeting Paper, AAA 2013 Management Accounting Section (MAS) Meeting Paper
Ronald N. Guymon
and
W. Timothy Mitchell
Date Posted: August 15, 2011Last Revised: August 21, 201287 downloads
Distilling the Reserve for Uncertain Tax Positions: The Revealing Case of Black Liquor
John R. Robinson ,
Bridget Stomberg
and
Lisa De Simone
Date Posted: January 31, 2011Last Revised: March 20, 201287 downloads
Examining the Skills Debate in Scotland
Margaret M. Milner
and
Wan Ying Hill
Date Posted: September 18, 200787 downloads
Is Intelligent Online Tutoring Software Useful in Refreshing Financial Accounting Knowledge?
Mark Jackson
and
Betty Cossitt
Date Posted: November 15, 2011Last Revised: April 12, 201387 downloads
SEC Intervention and Industry Guidance: The Effect on Non-GAAP Financial Disclosures
Steve Fortin
,
Peng Liu
and
Desmond Tsang
Date Posted: September 18, 2008Last Revised: January 09, 200987 downloads
The Determinants of Voluntary Financial Disclosure by Nonprofit Organizations Nonprofit and Voluntary Sector Quarterly, Vol. 41, pp. 1052-1071, 2012. doi: 10.1177/0899764011427597
Gregory D. Saxton
,
Jenn-Shyong Kuo
and
Yi-Cheng Ho
Date Posted: June 05, 2012Last Revised: December 12, 201287 downloads
The Ethics of Tax Evasion: An Empirical Study of Dominican Republic Opinion
Robert W. McGee ,
Silvia López Paláu
and
Emma Polanco
Date Posted: July 19, 200787 downloads
The Fabrication of Management Accounting Systems – Why, How and What are the Consequences? A Romanian Testimony
Catalin Nicolae Albu
,
Nadia Albu
and
Flavius Andrei Guinea
Date Posted: February 28, 201187 downloads
The Impact of Accounting Regulatory Change on Banks: A Study on the Reclassification of Financial Assets
Qiang Guo
and
Maliza Matovu
affiliation not provided to SSRN
Date Posted: January 20, 201287 downloads
The Incentive for Separation: Job Training and Put Options AAA 2011 Management Accounting Section (MAS) Meeting Paper
Dae-Hee Yoon
Date Posted: August 16, 2010Last Revised: December 05, 201087 downloads
Using Online Video to Announce a Restatement: Influences on Investor Trust and Investment Decisions*
W. Brooke Elliott ,
Frank D. Hodge and
Lisa M. Sedor
Date Posted: September 03, 200987 downloads
Water Supply Systems in the Palestinian Territories: A Data Envelopment Analysis Approach to the Management of Water Resources Journal of Environmental Management, Vol. 87, pp. 80-94, 2008
Kamal A. Alsharif
,
Ehsan H. Feroz ,
Andrew Klemer
and
Raymond L. Raab
affiliation not provided to SSRN
and
University of Minnesota, Duluth - Labovitz School of Business and Economics (LSBE)
Date Posted: August 15, 2008Last Revised: June 18, 200987 downloads
Basic Concepts of the External Evaluation of Graduate Programs at Institutions of Higher Education Social Science Series, Institute for Advanced Research
Manuel Vélez C.
and
Paulo Vélez León
Date Posted: November 26, 200986 downloads
Beating Strategic Earnings Benchmarks with Non-GAAP Figures: International Evidence*
Helena Isidro and
Ana Cristina Marques
Date Posted: September 01, 200986 downloads
Decomposing Executive Stock Option Exercises: Relative Information and Incentives to Manage Earnings Journal of Business Finance & Accounting, Vol. 38, Nos. 5‐6, pp. 536-573, 2011,
David Veenman
,
Allan Hodgson ,
Bart van Praag and
Wei Zhang
Date Posted: December 12, 2010Last Revised: July 25, 201186 downloads
Do Short Sellers Front-Run Insider Sales? Accounting Review, 2013, Rotman School of Management Working Paper No. 2226710
Mozaffar Khan
and
Hai Lu
Date Posted: March 02, 201386 downloads
Efficiency Audit: An Assembly of Rationalities and Programmes
Vaughan S. Radcliffe
Date Posted: February 26, 199886 downloads
Fundamental Capital Valuation for IT Companies: A Real Options Approach Frontiers in Finance and Economics, Vol. 5, No. 1, pp. 1-26, 2008
Chung Baek
,
Brice V. Dupoyet and
Arun J. Prakash
Date Posted: November 27, 200986 downloads
How to Mitigate Auditor’s Conscious and Unconscious Bias? An Experimental Study
Sergeja Slapnicar
,
Maja Zaman Groff
and
Igor Loncarski
Date Posted: August 06, 201286 downloads
Is the Value Spread a Useful Predictor of Returns? Forthcoming, Journal of Financial Markets
Naiping Liu
and
Lu Zhang
Date Posted: April 09, 200786 downloads
Linking Decision Makers and Interest Groups in Accounting Standard Setting: Some Evidence from the Modernization of German GAAP
Sebastian Hoffmann
Date Posted: July 06, 201086 downloads
Mark-to-Market and the Widening Gap between Financial and Tax Accounting Global Journal of Business Research, Vol. 5, No. 1, p. 125, 2011
Albert D. Spalding Jr.
Date Posted: June 29, 201186 downloads
METODOLOGÍA DE GESTIÓN LOGÍSTICA PARA EL MEJORAMIENTO DE PEQUEÑAS EMPRESAS (Logistics Management Methodology for the Improvement of Small Businesses) Revista International Administración & Finanzas, Vol. 6, No. 5, pp. 121-129 (2013),
Carlos Alberto González Camargo
,
José Luis Martínez Flores,
,
Claudia Malcón Cervera
and
Judith Cavazos Arroyo
Date Posted: January 28, 201386 downloads
Pension Funds and the Required Minimum Funding Ratio: A Research on Earnings Management in Dutch Pension Funds
Peter Westerduin
,
Jerry Wouterson
and
Henk P. A. J. Langendijk
affiliation not provided to SSRN
,
Nyenrode Business University
and
University of Amsterdam
Date Posted: October 19, 2012Last Revised: October 21, 201286 downloads
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