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JEL Code: M41
4,280,913 Total downloads
Showing Papers 741 - 790 of 9,392
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The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management Journal of Accounting Research, Vol. 45, No. 5, pp. 1017-1053, December 2007
Paul Hribar and
D. Craig Nichols
Date Posted: December 11, 200715 downloads
The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management Johnson School Research Paper Series No. 11-06
Paul Hribar and
D. Craig Nichols
Date Posted: June 15, 20061275 downloads
The Use Of The Qualitative Characteristic Of Reliability In Resolving The Conflict Over The Choice Of Valuation Basis For Financial Reporting Lancaster University Working Paper WP 94/13
Pelham Gore ,
Michael J. Mumford and
Ken V. Peasnell
Date Posted: May 22, 1995
The Use of Target Prices to Justify Sell-Side Analysts' Stock Recommendations Accounting Horizons, Vol. 16, No. 1, March 2002
Mark Thomas Bradshaw
Date Posted: August 20, 2002
The Use of Target Prices to Justify Sell-Side Analysts' Stock Recommendations
Mark Thomas Bradshaw
Date Posted: April 10, 20021011 downloads
The Use of Strategic Performance Variables as Leading Indicators in Financial Analysts' Forecasts Journal of Financial Statement Analysis, Summer 1997
Stephen J. Dempsey ,
James F. Gatti ,
D. Jacque Grinnell and
William L. Cats-Baril
Date Posted: January 19, 1998
The Use of Performance Measurement Systems in the Public Sector: Effects on Performance AAA 2009 Management Accounting Section (MAS) Meeting Paper
Roland F. Spekle
and
Frank Verbeeten
Date Posted: July 17, 2008Last Revised: April 20, 2009828 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
The Use of Management Control Systems to Manage CSR Strategy: A Levers of Control Perspective Management Accounting Research, Forthcoming
Diane-Laure Arjaliès
and
Julia Mundy
Date Posted: April 25, 2013
The Use of Loan Loss Provisions for Capital Management, Earnings Management and Signalling By Australian Banks Bank of Finland Research Discussion Paper No. 23/2006
Asokan Anandarajan ,
Cornelia McCarthy and
Iftekhar Hasan
Date Posted: October 16, 2007
The Use of Investment Opportunity Set and Policy Variables as Surrogates for Analysts' Earnings Growth Expectations
Mark A. Trombley
Date Posted: February 26, 1998
The Use of Intangible Assets as Loan Collateral
Maria Loumioti
Date Posted: January 27, 2011Last Revised: January 30, 201328 downloads
The Use of Forensic Accounting Experts in Tax Cases as Identified in Court Opinions Journal of Forensic & Investigative Accounting, Vol. 4, Issue 2, 2012
Brigitte W. Muehlmann ,
Priscilla Ann Burnaby
and
Martha A. Howe
Date Posted: August 16, 2012147 downloads
The Use of Forecast Revision in Reducing Built-in Biases in Mean Analyst Forecasts
Oliver Kim ,
Steve C. Lim and
Kenneth W. Shaw
Date Posted: December 08, 1998520 downloads
The Use of Extended Reporting Frameworks in Australia
Nigel Finch ,
Tyrone M. Carlin and
Guy Ford
Date Posted: May 18, 2006388 downloads
The Use of Earnings Forecasts in Stock Recommendations: Are Accurate Analysts More Consistent? Journal of Business Finance & Accounting, Forthcoming
Andreas Simon
and
Asher Curtis
Date Posted: September 18, 2008Last Revised: September 13, 2010219 downloads
The Use of Earnings and Cash Flows in Investment Decisions in the U.S. and in Mexico: Experimental Evidence
Jose Eduardo Miranda-Lopez
and
Linda M Nichols
Date Posted: September 10, 200960 downloads
The Use of Dupont Analysis by Market Participants
Date Posted: March 05, 20081797 downloads
The Use of CARR in the Assessment of Profitablility by Competition Authorities Regulation Initiative Working Paper Series No.27
Chris Higson
Date Posted: November 23, 200269 downloads
The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data Review of Accounting Studies, Forthcoming
Daniel A. Cohen ,
Raj Mashruwala
and
Tzachi Zach
Date Posted: May 07, 2009
The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, NYU Working Paper No. 2451/27558
Daniel A. Cohen ,
Raj Mashruwala
and
Tzachi Zach
Date Posted: September 10, 2007Last Revised: May 05, 2009458 downloads
The Use of Accruals to Manage Reported Earnings: Theory and Evidence Federal Reserve Bank of Atlanta Working Paper 2000-23
Timothy W. Koch and
Larry D. Wall
Date Posted: January 23, 20011407 downloads
The Use of Accounting Flexibility to Reduce Labor Renegotiation Costs and Manage Earnings Journal of Accounting & Economics, Vol. 30, No. 2, October 2000
Julia D'Souza ,
John Jacob and
K. Ramesh
Date Posted: January 11, 2001
The Unintended Consequence of Whistleblower Protections: How Explicit Protections Activate Implicit Threats
James Wainberg
and
Stephen Perreault
Date Posted: February 09, 2013Last Revised: May 20, 201353 downloads
The Unearned Revenue Liability and Firm Value: Evidence from the Publishing Industry
Mark P. Bauman
Date Posted: September 12, 2000425 downloads
The Underlying Mechanism of Related Party Transactions Disclosure Across Countries Corporate Ownership and Control, Vol. 8, Issue 4
Walaa Wahid Elkelish
Date Posted: September 20, 2012Last Revised: September 23, 2012
The Ultimate Form of Mandatory Auditor Rotation: The Case of Former Arthur Andersen Clients
Jennifer L. Blouin ,
Barbara M. Grein and
Brian Rountree
Date Posted: February 15, 2005728 downloads
The Tyranny of Rounding Errors: The Mismatching of APV and the DCF in Perpetuities in Brealey and Myers 6th and 7th Edition of Principles of Corporate Finance
Ignacio Velez-Pareja and
Joseph Tham
Date Posted: April 16, 2007Last Revised: December 20, 2008367 downloads
The True and Fair View Construct in the Context of Polish Transition Economy: Some Local Insights European Accounting Review, Vol. 12, No. 3, pp. 465-487, 2003
Katarzyna Kosmala-MacLullich
Date Posted: October 18, 2003
The True and Fair View Concept in Romania: A Case Study of Concept Transferabiility
Catalin Nicolae Albu
,
Nadia Albu
and
David J. A. Alexander
Date Posted: February 28, 201180 downloads
The Trouble with MER: The Disclosure of Fees and Charges in Australian Superannuation and Investment Funds Journal of Law and Financial Management, Vol. 4, No. 1, pp. 32-50, 2005
Nigel Finch
Date Posted: August 19, 2006148 downloads
The Treatment of Goodwill and Other Purchased Intangibles for Tax Purposes Darden Case No. UVA-C-2258
Mary Margaret Frank
Date Posted: October 21, 2008307 downloads
The Transnationalization of Financial Reporting Standards
Brendan McSweeney
Date Posted: July 01, 2010
The Transmission of Corporate Financial Information Across National Borders and Equity Market Linkages REVIEW OF ACCOUNTING STUDIES, Vol 1, No 4, 1997
Michael Firth
Date Posted: April 16, 1997
The Transition to IFRS and the Value Relevance of Financial Statements in Greece British Accounting Review, Forthcoming
Ioannis Tsalavoutas
,
Paul André and
Lisa Evans
Date Posted: October 20, 2008Last Revised: May 02, 2012
The Trade-Off between Tax Savings and Financial Reporting Costs: An Analysis of the Effective Tax Rates of Glamour Companies
Craig Paprocki
and
Edward J. Schnee
Date Posted: August 01, 2005250 downloads
The Torpedo Effect: Myth or Reality? Journal of Accounting, Auditing and Finance, Vol. 26, No. 2, 2011
Jeff L. Payne and
Wayne B. Thomas
Date Posted: December 30, 2008Last Revised: December 15, 2011232 downloads
The Tokyo International Capital Market for Foreign Issuers and Required Disclosure The Banking Law Journal, Vol. 1, No. 7, pp. 699-753, November/December 2005
Mitsuru Misawa
Date Posted: December 21, 2006175 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, 201297 downloads
The Timing of Quarterly 'Pro Forma' Earnings Announcements Journal of Business Finance & Accounting, Forthcoming, AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers
Nerissa C. Brown
,
Theodore E. Christensen and
W. Brooke Elliott
Date Posted: September 18, 2006Last Revised: December 03, 2011416 downloads
The Timing of Option Repricing
Sandra Renfro Callaghan ,
P. Jane Saly and
Chandra Subramaniam
Date Posted: March 13, 2001
The Timing of Earnings Announcements: An Examination of the Strategic Disclosure Hypothesis The Accounting Review, Vol. 84, No. 1, 2009
Jeffrey T. Doyle
and
Matthew J. Magilke
Date Posted: June 22, 2007Last Revised: July 09, 2009512 downloads
The Timing of CEO Stock Option Grants: Scheduled versus Unscheduled Awards
Daniel W. Collins ,
Guojin Gong and
Haidan Li
Date Posted: April 07, 2005480 downloads
The Timing of Asset Sales: Evidence of Earnings Management? Journal of Business Finance & Accounting, Vol. 29, pp. 903-934, 2002
Geoffrey Poitras ,
Trevor Wilkins and
Yoke Shang Kwan
Date Posted: January 26, 200325 downloads
The Timing and Information Content of Auditors' Exhibit Letters Relating to Auditor Changes Auditing: A Journal of Practice & Theory, Vol. 21, No. 1, March 2002
Jayanthi Krishnan
Date Posted: September 23, 2001
The Timeliness of Quarterly Financial Reports of Companies in Malaysia
Ku Nor Izah Ku Ismail
and
Roy Chandler
Date Posted: September 17, 2003737 downloads
The Timeliness of Income Recognition by European Companies: An Analysis of Institutional and Market Complexity Journal of Business Finance & Accounting, Vol. 31, No. 1-2, pp. 115-148, January 2004
Ivana Raonic
,
Stuart McLeay and
Ioannis Asimakopoulos
Date Posted: March 23, 200415 downloads
The Timeliness of Earnings and Accruals under Conservatism in Japan Nagoya City University, Discussion Papers in Economics No. 334
Motohiro Tazawa
Date Posted: June 24, 2003701 downloads
The Timeliness of Bad Earnings News and Litigation Risk Accounting Review, Forthcoming, McCombs Research Paper Series No. IROM-08-10
Dain C. Donelson
,
John M. McInnis
,
Richard Mergenthaler Jr. and
Yong Yu
Date Posted: July 18, 2010Last Revised: June 01, 2012362 downloads
The Time Series Properties of the Components of Clean Surplus Earnings: UK Evidence Working Paper No. 95/005
John O'Hanlon
Date Posted: February 26, 1998
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