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JEL Code: M4
5,294,693 Total downloads
Showing Papers 7,401 - 7,450 of 13,026
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Accounting Discretion and Purchase Price Allocation After Acquisitions AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper, HKUST Business School Research Paper No. 07-04
Ivy Zhang
and
Yong Zhang
Date Posted: September 15, 20061299 downloads
Accruals as a Determinant of Debt Covenant Tightness
Troy D. Janes
Date Posted: September 15, 2006Last Revised: April 08, 2011295 downloads
Accruals Quality and Analyst Coverage
Minsup Song ,
Mary Harris Stanford and
Gerald J. Lobo
Date Posted: September 15, 20061016 downloads
Aggregate Market Reaction to Earnings Announcements AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Umit G. Gurun
and
William M. Cready
Date Posted: September 15, 2006Last Revised: April 27, 2009391 downloads
An Investigation of Earnings Management through Marketing Actions AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers, Harvard Business School Working Paper No. 08-073
Craig J. Chapman and
Thomas J. Steenburgh
Date Posted: September 15, 2006Last Revised: July 16, 2010976 downloads
Benchmarking Against the Performance of High Profile 'Scandal' Firms AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers
Emre Karaoglu ,
Tatiana Sandino and
Randolph P. Beatty
Date Posted: September 15, 2006318 downloads
Brokerage Industry Self-Regulation: The Case of Analysts' Background Disclosures AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
, Contemporary Accounting Research, Forthcoming
Lawrence D. Brown ,
Artur Hugon
and
Hai Lu
Date Posted: September 15, 2006Last Revised: November 13, 2009212 downloads
Comprehensive Income: Who's Afraid of Performance Reporting? Forthcoming in The Accounting Review
Linda Smith Bamber ,
John (Xuefeng) Jiang ,
Kathy R. Petroni and
Isabel Yanyan Wang
Date Posted: September 15, 2006923 downloads
Do MD&A Disclosures Help Users Interpret Disproportionate Inventory Increases? AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting
Yan Sun
Date Posted: September 15, 2006Last Revised: May 18, 2010337 downloads
Do Nonaudit Services Enhance Value? Evidence from the Capital Markets
Seong-Yeon Y. Cho ,
Jongsoo Han
and
Kevin Fr. Brown
Date Posted: September 15, 2006247 downloads
Does the Stock Market See a Zero or Small Positive Earnings Surprise as a Red Flag?
Zhi-Xing Lin
and
Michael S. H. Shih
Date Posted: September 15, 2006238 downloads
Fair Value's Affect on Accounting's Ability to Predict Future Cash Flows: A Glance Back and a Look at the Potential Impact of Reaching the Goal
Keji Chen
,
Gregory A. Sommers and
Gary K. Taylor
Date Posted: September 15, 2006611 downloads
GAAP Goodwill and Debt Contracting Efficiency: Evidence from Net-Worth Covenants
Richard M. Frankel ,
Chandra Seethamraju and
Tzachi Zach
Date Posted: September 15, 2006274 downloads
Has Regulation Fair Disclosure Increased the Importance of Public Information to Analysts?: The Case of Earnings Announcements
TeWhan Hahn
and
Minsup Song
Date Posted: September 15, 2006107 downloads
Incentives of Earnings Overstatements that Violate GAAP
Ling-chi Cheng
and
Tsai-yen Chung
Date Posted: September 15, 2006184 downloads
Institutional Monitoring and Corporate Restructurings AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Rowland Atiase
,
William J. Mayew and
Yanfeng Xue
Date Posted: September 15, 2006303 downloads
Is Information Risk (Pin) Priced? AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Partha Mohanram and
Shivaram Rajgopal
Date Posted: September 15, 2006471 downloads
Regulation Fair Disclosure and the Cost of Equity Capital Review of Accounting Studies, Forthcoming
Dan S. Dhaliwal ,
Zhihong Chen
and
Hong Xie
Date Posted: September 15, 2006230 downloads
Shareholder Litigation and Changes in Disclosure Behavior AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper, Journal of Accounting & Economics (JAE), Vol. 47, No. 1-2, 2009
Jonathan L. Rogers and
Andrew Van Buskirk
Date Posted: September 15, 2006Last Revised: September 14, 2011662 downloads
Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality Contemporary Accounting Research, Vol. 26, No. 1, 2009
Benjamin C. Ayers ,
John (Xuefeng) Jiang and
Stacie Kelley Laplante
Date Posted: September 15, 2006Last Revised: October 27, 20081294 downloads
The Characteristics and Fate of Take Me Over Firms
Derek Oler
and
Kevin R. Smith
Date Posted: September 15, 2006Last Revised: October 04, 2008178 downloads
The Effects of Earnings and Firm Characteristics on Differential Interpretation of Earnings Announcements
Anwer S. Ahmed ,
Douglas E. Stevens and
Minsup Song
Date Posted: September 15, 2006172 downloads
The Impact of SFAS 123R on Changes in Option-Based Compensation
Lawrence D. Brown and
Yen-Jung Lee
Date Posted: September 15, 2006768 downloads
The Market Reaction to the Strategic Use of Interest Rate Swaps
Michael W. Faulkender ,
Nicole Thorne Jenkins and
Chandra Seethamraju
Date Posted: September 15, 2006245 downloads
The Persistence of Special Items
Patricia M. Fairfield ,
Vicki Wei Tang
and
Karen A. Kitching
Date Posted: September 15, 2006202 downloads
Does the Use of Fairness Opinions Impair the Acquirers' Abnormal Returns? The Litigation Risk Effect AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Lucy Huajing Chen and
Heibatollah Sami
Date Posted: September 14, 2006216 downloads
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, 20061620 downloads
R&D in Textile Companies: Measurement and Reporting Liuc Papers, Vol. 9, No. 119, 2003
Francesco Giunta
and
Massimiliano Bonacchi
Date Posted: September 14, 2006145 downloads
Reasonably Certain Estimates, Recognition, and Communication of Uncertainty
Robert P. Magee
Date Posted: September 14, 2006161 downloads
CEO Overconfidence and Management Forecasting
Paul Hribar and
Holly Yang
Date Posted: September 13, 2006Last Revised: February 03, 20132569 downloads
Disclosure of GAAP Line Items in Earnings Announcements Review of Accounting Studies, Forthcoming
Julia D'Souza ,
K. Ramesh and
Min Shen
Date Posted: September 13, 2006Last Revised: July 01, 2010
Institutional Ownership Composition and Accruals Quality
Laura Yue Liu
and
Emma Y. Peng
Date Posted: September 13, 2006483 downloads
International Financial Reporting Standards (IFRS): Pros and Cons for Investors Accounting and Business Research, Forthcoming
Ray Ball
Date Posted: September 13, 200618629 downloads
Analysts' Herding Propensity: Theory and Evidence from Earnings Forecasts AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Murugappa (Murgie) Krishnan ,
Steve C. Lim and
Ping Zhou
Date Posted: September 12, 2006444 downloads
Audit Fees and Auditor Dismissals in the Sarbanes-Oxley Era Accounting Horizons, Vol. 21, No. 4, 2007
Michael Ettredge ,
Chan Li
and
Susan Scholz
Date Posted: September 12, 2006Last Revised: September 17, 20091164 downloads
Challenges in Managing Nonprofit Organizations: A Research Overview International Journal of Voluntary and Nonprofit Organizations, Vol. 15, No. 2, p. 101-116, June 2004
Bernd Helmig ,
Marc Jegers and
Irvine Lapsley
Date Posted: September 12, 20061011 downloads
Event-Based Materiality: An Exploratory Study in Response to Sarbanes-Oxley Section 409 and Regulation Fair Disclosure
Robert E. Pinsker
,
Terence Pitre and
Ronald Daigle
Date Posted: September 12, 2006165 downloads
Financial Restatement Announcements and Insider Trading
Oliver Zhen Li and
Yuan Zhang
Date Posted: September 12, 2006725 downloads
Managerial Ownership and Accounting Conservatism
Ryan LaFond and
Sugata Roychowdhury
Date Posted: September 12, 20061745 downloads
Implication of Securities Class Actions for Cost of Equity Capital and Shareholder Wealth
Sudheer Chava ,
C.S. Agnes Cheng ,
Henry Huang and
Gerald J. Lobo
Date Posted: September 11, 2006Last Revised: July 26, 2012509 downloads
The Value Relevance of 'Realistic Reporting': Evidence from UK Life Insurers
Joanne Horton
Date Posted: September 10, 2006261 downloads
Disclosing Conflict of Interest - Do Experience and Reputation Matter?
Christopher W. Koch
and
Carsten Schmidt
Date Posted: September 08, 2006311 downloads
Do Managers Time Securitization Transactions to Obtain Accounting Benefits?
Patricia M. Dechow and
Catherine Shakespeare
Date Posted: September 08, 2006624 downloads
Jewish Perspectives on the Ethics of Tax Evasion Andreas School of Business Working Paper
Robert W. McGee and
Gordon Cohn
Date Posted: September 08, 2006479 downloads
Management Forecasts in Japan: An Empirical Study of Forecasts that are Effectively Mandated The Accounting Review, Vol. 84, No. 5, September 2009
Kazuo Kato ,
Douglas J. Skinner and
Michio Kunimura Sr.
Date Posted: September 08, 2006Last Revised: December 29, 2012583 downloads
Re-examining the Effects of Regulation Fair Disclosure Using Foreign Listed Firms to Control for Concurrent Shocks Journal of Accounting and Economics, Vol. 41, pp. 271-292, September 2006
Jennifer Francis ,
Dhananjay Nanda and
Xin Wang
Date Posted: September 08, 2006
The Effect of Meeting or Beating Revenue Forecasts on the Association Between Quarterly Returns and Earnings Forecast Errors Contemporary Accounting Research, Forthcoming
Lynn L. Rees and
Shiva Sivaramakrishnan
Date Posted: September 08, 2006
The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality Around the World
Jere R. Francis and
Dechun Wang
Date Posted: September 08, 2006905 downloads
A First Look at 2004 Schedule M-3: Reporting By Large Corporations Tax Notes, Vol. 112, No. 11, September 11, 2006
Charles Boynton
,
Portia DeFilippes
and
Ellen Legel
Date Posted: September 07, 2006
Agency Problems, Auditing, and the Theory of the Firm: Some Evidence Journal of Law and Economics, Vol. 26, 1983
Ross L. Watts and
Jerold L. Zimmerman
Date Posted: September 06, 2006
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