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JEL Code: M41
4,276,641 Total downloads
Showing Papers 7,301 - 7,350 of 9,386
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Managerial Incentives for Income Smoothing through Bank Loan Loss Provisions Review of Quantitative Finance and Accounting, Vol. 20, January 2003
Kiridaran (Giri) Kanagaretnam ,
Robert Mathieu and
Gerald J. Lobo
Date Posted: May 27, 2003
Strategic Trading, Liquidity and Information Acquisition The Review of Financial Studies, Forthcoming
Haim Mendelson and
Tunay Tunca
Date Posted: May 26, 2003
Voluntary Disclosure of Management Earnings Forecasts in IPO Prospectuses Journal of Business, Finance & Accounting, Vol. 30 January/March 2003
Bruce J. McConomy
and
Vijay M. Jog
Date Posted: May 26, 2003
Does the Stock Market Fully Appreciate the Implications of Leading Indicators for Future Earnings? Evidence from Order Backlog Review of Accounting Studies, Forthcoming
Shivaram Rajgopal ,
Terry J. Shevlin and
Mohan Venkatachalam
Date Posted: May 26, 2003
Longitudinal Earnings Value Relevance and Intangible Assets: Evidence from Australian Firms, 1975-99
John Goodwin
Date Posted: May 26, 2003318 downloads
Disclosure Practices of Foreign Companies Interacting with U.S. Markets Harvard Business School Strategy Unit Working Paper No. 03-081, Harvard NOM Working Paper No. 03-29
Tarun Khanna ,
Krishna Palepu and
Suraj Srinivasan
Date Posted: May 26, 20032405 downloads
Investor Relations in Developing Country: A Disclosure Strategy
Fathilatul Zakimi Abdul Hamid
,
Md Suhaimi Md Salleh
and
Mohammed Atef Md Yusof
Date Posted: May 25, 2003620 downloads
Predictability in Financial Analyst Forecast Errors: Learning or Irrationality?
Stanimir Markov and
Ane Tamayo
Date Posted: May 24, 2003
Do Venture Capitalists Constrain or Encourage Earnings Management in Initial Public Offerings
Suzanne G. Morsfield and
Christine E.L. Tan
affiliation not provided to SSRN
and
City University of New York - Baruch College
Date Posted: May 23, 2003
The Impact of Venture Capitalists on the Demand for the External Audit Function in Initial Public Offerings
Suzanne G. Morsfield ,
Christine E.L. Tan and
William L. Felix Jr.
affiliation not provided to SSRN
,
City University of New York - Baruch College
and
University of Arizona - Department of Accounting
Date Posted: May 23, 2003
Accruals Accounting in Italian Local Governments: Is It Working? Can It Work? SDA BOCCONI, Research Division Working Paper No. 03-87
Ileana Steccolini
and
Eugenio Anessi Pessina
Date Posted: May 23, 2003619 downloads
Analyst Following and the Influence of Disclosure Components,
IPOs and Ownership Concentration
Ole-Kristian Hope
Date Posted: May 22, 2003902 downloads
Making CFC Hedging Work: Avoiding Whipsaw in an Ambiguous Environment Journal of Taxation of Financial Products, Vol. 4, No. 1, Winter 2003
Michael J. Feder
Date Posted: May 21, 2003
Is There a Gap in Your Knowledge of GAAP? Financial Analysts Journal, Vol. 58, No. 5, September/October 2002
Stephen R. Moehrle ,
Jennifer A. Reynolds-Moehrle and
Wilbur Tomlinson
Date Posted: May 21, 2003
Earnings Management Prior to Stock Option Grants
Steven Balsam ,
Lucy Huajing Chen and
Srinivasan Sankaraguruswamy
Date Posted: May 21, 20031134 downloads
Got Information? Investor Response to Form 10-K and Form 10-Q EDGAR Filings Review of Accounting Studies, Forthcoming
Paul A. Griffin
Date Posted: May 21, 2003
The Impact of Financial Information and Voluntary Disclosures on Contributions to Not-for-profit Organizations: A Field-based Experiment
Linda M. Parsons
Date Posted: May 20, 2003523 downloads
Discretionary Accounting Accruals, Managers' Incentives and Audit Fees Contemporary Accounting Research, Forthcoming
Ferdinand A. Gul ,
Charles J.P. Chen and
Judy S.L. Tsui
Date Posted: May 20, 2003
Discretionary Accounting Accruals, Managers' Incentives and Audit Fees
Ferdinand A. Gul ,
Charles J.P. Chen and
Judy S.L. Tsui
Date Posted: May 20, 2003825 downloads
Reassessing the Returns to Analysts' Stock Recommendations Financial Analysts Journal, Vol. 59, No. 2, March/April 2003
Brad M. Barber ,
Reuven Lehavy ,
Maureen F. McNichols and
Brett Trueman
Date Posted: May 20, 2003
Period Profit, Shareholder Value, Share Capital, Eva®, Cva®, Nva and Cash Flow - Different Notions, Each Having its Own Peculiarities
Jan F. Jacobs
Date Posted: May 12, 2003946 downloads
A Tale of Compatible Twins! Success of E-Commerce & Information Systems/Internal Auditors University of Windsor Working Paper No. 2002-02
Jagdish Pathak
Date Posted: May 12, 2003749 downloads
Sustained Earnings and Revenue Growth, Earnings Quality, and Earnings Response Coefficients
Aloke (Al) Ghosh ,
Zhaoyang Gu and
Prem C. Jain
Date Posted: May 12, 20031692 downloads
Strategic Disclosure of Risky Prospects: A Laboratory Experiment
Jessen L. Hobson and
Steven J. Kachelmeier
Date Posted: May 09, 2003246 downloads
Accounting for Taste: Board Member Preferences and Corporate Policy Choices MIT Sloan Working Paper No. 4307-03
A. Irem Tuna and
Peter D. Wysocki
Date Posted: May 08, 2003952 downloads
Reforming the Culture of Financial Reporting: The PCAOB and the Metrics for Accounting Measurements Washington University Law Quarterly, Forthcoming
James D. Cox
Date Posted: May 07, 2003
Relative Performance of Dynamic Portfolio Insurance Strategies: Australian Evidence Accounting and Finance, Vol. 42, pp. 279-296, 2002
Binh Huu Do
Date Posted: May 07, 200326 downloads
Fair Value Accounting for Sequential Stock Option Grants? Research Paper Series Institute of Business Administration Faculty of Business and Economics University of Wuerzburg No. 2003-1
Hansrudi Lenz
and
Stefan Winter
Date Posted: May 06, 2003535 downloads
The Political Economy of Transparency: What Makes Disclosure Policies Sustainable? KSG Working Paper No. RWP03-039, Institute for Government Innovation, John F. Kennedy School of Government, Harvard University OPS-02-03
Archon Fung ,
Mary Graham
,
David Weil and
Elena Fagotto
Date Posted: May 06, 2003868 downloads
Separating Winners from Losers among Low Book-to-Market Stocks using Financial Statement Analysis
Partha Mohanram
Date Posted: May 05, 20037524 downloads
Corporate Governance, Fees for Non-audit Services and Accrual Choices
David F. Larcker
Date Posted: May 05, 20031534 downloads
The Relation Between Auditors' Fees for Non-Audit Services and Earnings Management The Accounting Review, Special Issue on Quality of Earnings, pp. 71-105, Supplement, 2002
Richard M. Frankel ,
Marilyn F. Johnson and
Karen K. Nelson
Date Posted: May 04, 2003
The Credibility of Accounting Classification: Determinants and Consequences
Frank D. Hodge ,
Patrick E. Hopkins and
Jamie H. Pratt
Date Posted: May 04, 2003430 downloads
How Much Tax Do Large Public Corporations Pay? Estimating the Effective Tax Rates of the S&P 500 UVA School of Law, Public Law Working Paper No. 03-5; Univ. of Virginia Law & Econ Research Paper No. 03-5
George K. Yin
Date Posted: May 03, 2003718 downloads
Inefficiency in Earnings Forecasts: Experimental Evidence of Reactions to Positive vs. Negative Information Syracuse University Working Paper
Douglas E. Stevens and
Arlington W. Williams
Date Posted: April 30, 2003273 downloads
The Value Relevance of the Foreign Translation Adjustment Accounting Review, October 2003
Henock Louis
Date Posted: April 24, 2003
Evidence on the Joint Determination of Audit and Non-Audit Fees Journal of Accounting Research, Vol. 41, No. 4, pp. 721-744, September 2003
Scott Whisenant ,
Srinivasan Sankaraguruswamy and
Kannan Raghunandan
Date Posted: April 24, 2003
The Differential Persistence of Accruals and Cash Flows for Future Operating Income versus Future Profitability Review of Accounting Studies, Vol. 8, No. 2/3, pp. 221-243, September 2003
Patricia M. Fairfield ,
Scott Whisenant and
Teri Lombardi Yohn
Date Posted: April 24, 2003
The Choice of Discount Rate for External Reporting Purposes: Considerations for Standard Setting Accounting Forum, Vol. 27, pp. 28-59, 2003
Leonard Eckel
,
Steve Fortin
and
Kathryn Fisher
Date Posted: April 23, 200329 downloads
Unit Initial Public Offerings: Staged Equity or Signaling Mechanism? Accounting and Finance, Vol. 43, pp. 63-85, 2003
Martin Lee
,
Philip J. Lee and
Stephen L. Taylor
Date Posted: April 23, 200316 downloads
Conservatism and Cross-sectional Variation in the Post-earnings-announcement-drift Yale ICF Working Paper No. 03-07
Ganapathi S. Narayanamoorthy
Date Posted: April 23, 20031026 downloads
First Gauging, then Measuring Period Profit - Gauging is Coming Across with the Truth Partly Outside Science
Jan F. Jacobs
Date Posted: April 23, 200380 downloads
Fifty-Fifty. Stock Recommendations and Stock Prices. Effects and Benefits of Investment Advice in the Business Media Leipzig University Working Paper No. 03-01
Thomas Schuster
Date Posted: April 23, 2003325 downloads
Information Systems (IS) Audit Services & Design of Mechanism for the Future E-Commerce Accounting and Auditing Working Paper No. 001/02
Jagdish Pathak
Date Posted: April 23, 2003
Accounting at Energy Firms after Enron: Is the 'Cure' Worse Than the 'Disease'? Cato Policy Analysis Working Paper No. 469
Richard Bassett and
Mark Storrie
Date Posted: April 21, 2003523 downloads
An Empirical Analysis of the Effects of Online Trading on Stock Price and Trading Volume Reactions to Earnings Announcements Contemporary Accounting Research, Vol. 20 No. 3, pp. 413-39, Fall 2003
Anwer S. Ahmed ,
Richard A. Schneible Jr. and
Douglas E. Stevens
Date Posted: April 21, 2003
Local Government Annual Report: An Accountability Medium? SDA Bocconi Research Division Working Paper No. 02-81
Ileana Steccolini
Date Posted: April 21, 2003462 downloads
The Consensus-Beating Game EFA 2003 Annual Conference Paper No. 399
Tong Yao and
Mark H. Liu
Date Posted: April 21, 2003Last Revised: June 10, 2011381 downloads
Does Disconformity in State Corporate Income Tax Systems Affect Compliance Cost Burdens? National Tax Journal, June 2003
Sanjay Gupta and
Lillian F. Mills
Date Posted: April 18, 2003
The Accrual Anomaly: International Evidence
Morton Pincus ,
Shivaram Rajgopal and
Mohan Venkatachalam
Date Posted: April 18, 20031341 downloads
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