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5,336,123 Total downloads
Showing Papers 721 - 770 of 13,133
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The Effect of Disclosure on the Pay-Performance Relation
Journal of Accounting and Public Policy, Forthcoming, Rotman School of Management Working Paper No. 2172303
Gus De Franco
,
Ole-Kristian Hope and
Stephannie Larocque
University of Toronto - Rotman School of Management
,
University of Toronto - Rotman School of Management
and
Mendoza College of Management, University of Notre Dame
Date Posted: November 09, 2012
Accepted Paper Series
155 downloads
Benford’s Law and Digital Analysis: Application on Turkish Banking Sector
Business and Economics Research Journal, Volume 4, Number 1, 2013, pp. 29-41.
Gökhan Özer and
Burak Babacan
Gebze Institute of Technology (GIT)
and
Kapsam CPA LLC
Date Posted: November 08, 2012
Last Revised: January 24, 2013
Accepted Paper Series
40 downloads
The Role of Non-Financial Measures in Management Forecasts
Joseph F. Brazel
,
Bradley E. Lail
and
Donald P. Pagach
North Carolina State University - Poole College of Management - Department of Accounting
,
Baylor University
and
North Carolina State University
Date Posted: November 08, 2012
Last Revised: May 24, 2013
Working Paper Series
7 downloads
Foreign Institutional Ownership and the Global Convergence of Financial Reporting Practices
Vivian W. Fang ,
Mark G. Maffett
and
Bohui Zhang
University of Minnesota - Twin Cities - Department of Accounting
,
University of Chicago - Booth School of Business
and
The University of New South Wales - School of Banking and Finance
Date Posted: November 07, 2012
Last Revised: May 03, 2013
Working Paper Series
208 downloads
Reporting Comprehensive Income: Evidence from Malaysian ACE Market Companies
Azhar Abdul Rahman
and
Mohd Diah Hamdan
Universiti Utara Malaysia
and
Universiti Utara Malaysia - School of Accountancy
Date Posted: November 07, 2012
Working Paper Series
49 downloads
Mandatory Financial Reporting Environment and Voluntary Disclosure: Evidence from Mandatory IFRS Adoption
Karthik Balakrishnan
,
Xi Li
and
Holly Yang
University of Pennsylvania - Accounting DepartmentUniversity of Pennsylvania - The Wharton School
,
Temple University - Fox School of Business and Management
and
University of Pennsylvania - The Wharton School
Date Posted: November 07, 2012
Working Paper Series
251 downloads
Audit Committee Independence, Network Centrality and Earnings Quality
Antti Fredriksson
and
Jari Kankaanpää II
Turku School of Economics - Department of Accounting and Finance
and
University of Tampere - School of Management
Date Posted: November 07, 2012
Last Revised: June 18, 2013
Working Paper Series
Does High Leverage Impact Earnings Management? Evidence from Non-Cash Mergers and Acquisitions
Alsharairi, M. and Salama, A. (2012). Does High Leverage Impact Earnings Management? Evidence from Non-cash Mergers and Acquisitions, Journal of Financial and Economic Practice, Volume 12 (1) pp.17-33
Dr. Malek Alsharairi
German Jordanian University (GJU)
Date Posted: November 06, 2012
Accepted Paper Series
63 downloads
Weighing the Evidence on Earnings Management to Meet Dividend Thresholds
Jaewoo Kim
,
Kyeong Hun Lee
and
Erik Lie
University of Iowa - Henry B. Tippie College of Business
,
University of Iowa - Department of Finance
and
University of Iowa - Henry B. Tippie College of Business
Date Posted: November 06, 2012
Working Paper Series
50 downloads
The Role of Information in Building Reputation in an Investment/Trust Game
European Accounting Review, Forthcoming
Radhika Lunawat
University of St. Thomas, Minneapolis
Date Posted: November 05, 2012
Accepted Paper Series
13 downloads
Professionals’ Contribution to the Legislative Process: Between Self, Client and the Public
Law and Social Inquiry, 2013
Adam S. Hofri-Winogradow
Hebrew University of Jerusalem - Faculty of Law
Date Posted: November 05, 2012
Accepted Paper Series
16 downloads
Audit Reports of Public State-owned Foundations: Determining Factors in Audit Opinions (El Informe de Auditoria de las Fundaciones Publicas Estatales: Factores Determinantes del Tipo de Opinion)
Spanish Journal of Finance and Accounting, Forthcoming
Belen Gonzalez-Diaz
,
Roberto Garcia Fernandez
and
Antonio Lopez Diaz
Universidad de Oviedo - Departamento de Contabilidad
,
Universidad de Oviedo - Departamento de Contabilidad
and
Universidad de Oviedo - Departamento de Contabilidad
Date Posted: November 04, 2012
Last Revised: November 13, 2012
Working Paper Series
44 downloads
The Role of Accounting Conservatism in the Equity Market: Evidence from Seasoned Equity Offerings
The Accounting Review, Forthcoming
Yongtae Kim ,
Siqi Li
,
Carrie Pan and
Luo Zuo
Santa Clara University - Leavey School of Business
,
Santa Clara University - Leavey School of Business
,
Santa Clara University - Department of Finance
and
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: November 04, 2012
Last Revised: April 23, 2013
Accepted Paper Series
343 downloads
Australian Evidence Concerning the Information Content of Economic Value-Added
Australian Journal of Management, Vol. 29, No. 2, 2004
Andrew C. Worthington and
Tracey West
Griffith University
and
Griffith University
Date Posted: November 04, 2012
Accepted Paper Series
37 downloads
The Usefulness of Economic Value-Added (EVA) and its Components in the Australian Context
Accounting, Accountability and Performance, 7(1), pp. 73-90 (2001)
Andrew C. Worthington and
Tracey West
Griffith University
and
Griffith University
Date Posted: November 04, 2012
Accepted Paper Series
71 downloads
A Review and Synthesis of the Economic Value-Added Literature
Discussion Papers in Economics, Finance and International Competitiveness, School of Economics and Finance, Queensland University of Technology, 2000
Andrew C. Worthington and
Tracey West
Griffith University
and
Griffith University
Date Posted: November 03, 2012
Working Paper Series
47 downloads
Economic Value-Added: A Review of the Theoretical and Empirical Literature
Asian Review of Accounting, Vol. 9, No. 1, pp. 67-86, 2001
Andrew C. Worthington and
Tracey West
Griffith University
and
Griffith University
Date Posted: November 03, 2012
Accepted Paper Series
59 downloads
Ethical Reputations and Earnings Quality: Recent Evidence from the '100 Best' Corporate Citizens
Journal of Accounting, Ethics & Public Policy, Volume 13, No. 1 (2012)
Stephan Fafatas and
Scott Hoover
Washington and Lee University - Department of Accounting
and
Washington and Lee University
Date Posted: November 03, 2012
Accepted Paper Series
95 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
Moravian College
Date Posted: November 03, 2012
Accepted Paper Series
90 downloads
Bank Skin in the Game and Loan Contract Design: Evidence from Covenant-Lite Loans
Matthew T. Billett ,
Redouane Elkamhi
,
Latchezar Popov
and
Raunaq S. Pungaliya
Indiana University - Kelley School of Business
,
University of Iowa - Henry B. Tippie College of Business
,
University of Virginia
and
SKK Graduate School of Business
Date Posted: November 03, 2012
Last Revised: May 06, 2013
Working Paper Series
141 downloads
How Do Regulatory Reforms to Enhance Auditor Independence Work in Practice?
Contemporary Accounting Research, Forthcoming, University of Alberta School of Business Research Paper No. 2013-1016
Krista J. Fiolleau
,
Kris J. Hoang
,
Karim Jamal and
Shyam Sunder
University of Alberta - Department of Accounting, Operations & Information Systems
,
Tulane University - Freeman School of Business
,
University of Alberta - Department of Accounting, Operations & Information Systems
and
Yale University - School of Management
Date Posted: November 03, 2012
Last Revised: June 12, 2013
Accepted Paper Series
An Appraisal of Commitment Accounting in Management Decision Making
Emeka Steve Emengini
University of Nigeria
Date Posted: November 02, 2012
Working Paper Series
Some Algebra of Fiscal Transparency: How Accounting Devices Work and How to Reveal Them
IMF Working Paper No. 12/228
Timothy Irwin
affiliation not provided to SSRN
Date Posted: November 01, 2012
Working Paper Series
28 downloads
Mainstream Accounting and its Paradigm: A Critical Analysis
International Journal of Business, Vol. 1, No. 2, pp. 99-112, September 1999
Imam Wahyudi
Asian Banking-Finance & Informatics Institute of Perbanas
Date Posted: October 31, 2012
Accepted Paper Series
100 downloads
Strange Bedfellows? - Voluntary CSR Disclosure and Politics
Forthcoming in Accounting & Finance
Paul A. Griffin and
Yuan Sun
University of California, Davis - Graduate School of Management
and
University of California, Berkeley - Haas School of Business
Date Posted: October 31, 2012
Last Revised: February 14, 2013
Working Paper Series
197 downloads
Financial Statement Comparability and the Efficiency of Acquisition Decisions
Ciao-Wei Chen
,
Daniel W. Collins ,
Todd D. Kravet and
Richard Mergenthaler Jr.
University of Iowa - Department of Accounting
,
University of Iowa - Department of Accounting
,
University of Texas at Dallas - School of Management
and
University of Iowa - Henry B. Tippie College of Business
Date Posted: October 30, 2012
Last Revised: May 04, 2013
Working Paper Series
246 downloads
Private Information, Subjective Valuation and Target Price Accuracy
Stefano Bonini
and
Alexander Gabriel Kerl
Bocconi University - Department of Finance
and
University of Giessen - Department of Financial Services
Date Posted: October 30, 2012
Last Revised: March 20, 2013
Working Paper Series
50 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
University of Kentucky - Von Allmen School of Accountancy
,
Georgetown University
and
Duke University
Date Posted: October 30, 2012
Last Revised: February 10, 2013
Accepted Paper Series
97 downloads
Discourses of Control, Managing the Boundaries
British Accounting Review, Vol. 43, No. 4, 2011
Jane Broadbent
University of London, Royal Holloway
Date Posted: October 27, 2012
Accepted Paper Series
Taxes, Limited Liability and Leverage
WU International Taxation Research Paper Series No. 2012-02
Erich Pummerer
and
Marcel Steller
University of Innsbruck - Department of Accounting, Auditing and Taxation
and
University of Innsbruck - Department of Accounting, Auditing and Taxation
Date Posted: October 27, 2012
Last Revised: March 25, 2013
Working Paper Series
154 downloads
Voice or Exit? Independent Director Decisions in an Emerging Economy
Karen Jingrong Lin
,
Joseph D. Piotroski ,
Yong George Yang
and
Jingsong Tan
University of Massachusetts at Lowell
,
Stanford University - Graduate School of Business
,
Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
and
Sun Yat-sen University
Date Posted: October 26, 2012
Working Paper Series
98 downloads
Do Well-Connected Directors Improve Firm Performance?
Thomas C. Omer ,
Marjorie K. Shelley and
Frances M. Tice
University of Nebraska-Lincoln
,
Texas A&M University - Department of Accounting
and
Texas A&M University (TAMU) - Department of Accounting
Date Posted: October 26, 2012
Last Revised: December 03, 2012
Working Paper Series
136 downloads
Determinant Factors of Corporate Risk Disclosure: Evidence from Spain
Proceedings of the 18th International Business Research Conference, 2012
Monica Hernandez-Madrigal
,
Beatriz Aibar-Guzman
and
Maria-Isabel Blanco-Dopico
Universidad Autonoma de San Luis Potosi
,
affiliation not provided to SSRN
and
Universidade de Santiago de Compostela
Date Posted: October 26, 2012
Working Paper Series
Corporate Governance and Covenant Restrictiveness in Private Debt Contracts
Intan Suryani Abu Bakar
,
Paul R. Mather and
George A. Tanewski
affiliation not provided to SSRN
,
La Trobe University
and
Deakin University - School of Accounting Economics and Finance
Date Posted: October 25, 2012
Working Paper Series
63 downloads
Do Auditors Play a Positive Role in the Resolution of Debt Covenant Violations?
Liangliang Jiang and
Hui Zhou
Lingnan University
and
Melbourne Business School
Date Posted: October 25, 2012
Working Paper Series
64 downloads
Managerial Discretion in Accruals and Informational Efficiency
Pietro Perotti and
David Windisch
University of Graz
and
University of Graz
Date Posted: October 24, 2012
Last Revised: October 26, 2012
Working Paper Series
91 downloads
A Measurement Approach to Binary Classifications and Thresholds
Chicago Booth Research Paper No. 12-51
Pingyang Gao
University of Chicago - Booth School of Business
Date Posted: October 24, 2012
Last Revised: November 28, 2012
Working Paper Series
176 downloads
Extracting Sustainable Earnings from Profit Margins
European Accounting Review, Forthcoming
Eli Amir ,
Eti Einhorn
and
Itay Kama
London Business School
,
Tel Aviv University - Faculty of Management
and
Tel Aviv University - Faculty of Management
Date Posted: October 24, 2012
Accepted Paper Series
108 downloads
Fair Value Accounting and the Predictive Ability of Earnings: Evidence from the Banking Industry
Brian Bratten
,
Monika Causholli
and
Urooj Khan
University of Kentucky - Von Allmen School of Accountancy
,
University of Kentucky
and
Columbia Business School - Accounting, Business Law & Taxation
Date Posted: October 24, 2012
Working Paper Series
243 downloads
Framework for Development of Environmental Management Accounting in Croatian Hospitality Industry
Sustainable Tourism: Socio-Cultural, Environmental and Economics Impact, pp. 121-135, 2011, Tourism in South East Europe 2011
Sandra Jankovic
,
Milena Persic
and
Tatiana Zanini Gavranic
University of Rijeka - Faculty of Tourism & Hospitality Management
,
Faculty of Tourism and Hospitality Management, Opatija
and
Solmelia Hrvatska d.o.o.
Date Posted: October 23, 2012
Accepted Paper Series
160 downloads
Accounting Conservatism and the Limits to Earnings Management
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: October 23, 2012
Working Paper Series
489 downloads
Was the European Commission Green Paper Right? An Evaluation of the French Experience with Joint Auditing
Jean Bédard ,
Charles Piot and
Alain Schatt
Université Laval - École de comptabilité
,
University of Grenoble
and
University of Neuchâtel - Institute of Financial Analysis
Date Posted: October 22, 2012
Last Revised: December 04, 2012
Working Paper Series
106 downloads
The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned from Past Experience
European Accounting Review, Forthcoming
Jens Mueller
University of Graz
Date Posted: October 22, 2012
Accepted Paper Series
Auditor Tenure and Rotation
Clive S. Lennox
Nanyang Technological University
Date Posted: October 22, 2012
Working Paper Series
CEO Turnover, Earnings Management, and Big Bath
Chia-Feng Yu
University of Adelaide
Date Posted: October 22, 2012
Last Revised: April 26, 2013
Working Paper Series
139 downloads
Risk Accounting: An Accounting Based Approach to Measuring Enterprise Risk and Risk Appetite
Allan D. Grody
,
Peter J. Hughes
,
Kirin J. Fernandes
,
Oliver Phillips
and
Steve Toms
Financial InterGroup
,
University of York (UK) - The York Management School
,
Chair in Operations Management
,
University of York (UK) - The York Management School
and
University of Leeds - Leeds University Business School (LUBS)
Date Posted: October 22, 2012
Last Revised: October 30, 2012
Working Paper Series
358 downloads
The Effect of IFRS on Cross-Border Acquisitions
Henock Louis and
Oktay Urcan
Pennsylvania State University - Smeal College of Business
and
London Business School
Date Posted: October 21, 2012
Last Revised: June 13, 2013
Working Paper Series
165 downloads
The Relation between Equity Incentives and Misreporting: The Role of Risk-Taking Incentives
Journal of Financial Economics (JFE), 109 (August 2013): 327-350., Rock Center for Corporate Governance at Stanford University Working Paper No. 126, Stanford Graduate School of Business Research Paper No. 2120
Chris Armstrong ,
David F. Larcker ,
Gaizka Ormazabal
and
Daniel J. Taylor
University of Pennsylvania - Accounting Department
,
Stanford University - Graduate School of Business
,
University of Navarra, IESE Business School
and
University of Pennsylvania - The Wharton School
Date Posted: October 21, 2012
Last Revised: June 08, 2013
Accepted Paper Series
565 downloads
A Model of an Integration System for Operations and Cost Data Designed to Control Logistics Processes in Agricultural Enterprises
Contemporary Economics, Volume 5, Issue 1, 2011, pp. 48-58
Karol Wajszczuk
,
Jacek Wawrzynowicz
and
Bogusław Śliwczyński
Poznan University of Life Sciences, Poland
,
Poznan University of Life Sciences, Poland
and
Institute of Logistics and Warehousing in Poznan, Poland
Date Posted: October 21, 2012
Accepted Paper Series
20 downloads
External Financing, Growth and Stock Returns
European Financial Management, Vol. 18, Issue 5, pp. 790-815, 2012
Gikas A. Hardouvelis ,
Georgios Papanastasopoulos ,
Dimitrios D. Thomakos
and
Tao Wang
University of Piraeus
,
affiliation not provided to SSRN
,
University of Peloponnese - School of Management and Economics
and
City University of New York (CUNY) - Department of Economics
Date Posted: October 20, 2012
Accepted Paper Series
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