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484,343
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393,706
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JEL Code: M40
870,412 Total downloads
Showing Papers 751 - 800 of 2,720
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Individual Accounting Faculty Research Rankings by Topical Area and Methodology
Issues in Accounting Education, Forthcoming
Jeffrey S. Pickerd ,
Nathaniel M. Stephens ,
Scott L. Summers and
David A. Wood
University of Massachusetts
,
Utah State University - Jon M. Huntsman School of Business
,
Brigham Young University - School of Accountancy
and
Brigham Young University - School of Accountancy
Date Posted: May 11, 2010
Last Revised: March 06, 2011
Accepted Paper Series
1513 downloads
Hewlett-Packard: Analyzing Financial Statements
U21Global Authentic Assessment Series No. AA-2009-006
Sabam Hutajulu
and
Chinmoy Sahu
affiliation not provided to SSRN
and
U21Global Graduate School
Date Posted: May 08, 2010
Accepted Paper Series
Accounting Alchemy
BIS Working Paper No. 302
Robert E. Verrecchia
University of Pennsylvania - Accounting Department
Date Posted: May 05, 2010
Working Paper Series
301 downloads
The Role and Function of the Public Company Audit Committee
Maria S. Cuebas
Texas Woman's University
Date Posted: May 04, 2010
Last Revised: August 09, 2010
Working Paper Series
167 downloads
Causal Reasoning in Financial Reporting and Voluntary Disclosure
Lisa Koonce ,
Nicholas Seybert and
James Smith
University of Texas
,
University of Maryland - Department of Accounting & Information Assurance
and
University of Saskatchewan - Edwards School of Business
Date Posted: May 03, 2010
Last Revised: June 27, 2011
Working Paper Series
275 downloads
An Exploratory Analysis of the Voluntary Responsibility Discourse in Corporate Sector: The Case of France
Muhammad Atif and
Karim Charaf
École Supérieure de Commerce (ESC) de Rouen - Rouen Business school, France
and
Burgundy School of Business
Date Posted: May 01, 2010
Working Paper Series
Analytical Solution to the Circularity Problem in the Discounted Cash Flow Valuation Framework
Innovar, Vol. 21, No. 42, pp. 55-68, 2011
Felipe Mejia-Pelaez and
Ignacio Velez-Pareja
Internexa S.A. E.S.P.
and
Master Consultores
Date Posted: April 27, 2010
Last Revised: February 08, 2012
Accepted Paper Series
528 downloads
Monitors or Predators: The Influence of Institutional Investors on Sell-side Analysts
Accounting Review, Forthcoming
Zhaoyang Gu ,
Zengquan Li
and
Yong George Yang
Chinese Univ of Hong Kong - School of Accountancy
,
Shanghai University of Finance and Economics - School of Accountancy
and
Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Date Posted: April 25, 2010
Last Revised: July 18, 2012
Accepted Paper Series
292 downloads
Using XBRL to Transform Existing Financial Statements into the Proposed Presentation Format
Mustang Journal of Accounting and Finance, Forthcoming
Zane L. Swanson and
Olga Miranova
University of Central Oklahoma
and
University of Central Oklahoma
Date Posted: April 24, 2010
Last Revised: December 18, 2012
Accepted Paper Series
329 downloads
Role of Interactive Control Systems and Foresight in Competitive Dynamics of Businesses
Sinikka Jänkälä
Kemi-Tornio University of Applied Sciences - Department of Business Administration
Date Posted: April 19, 2010
Working Paper Series
169 downloads
The Role of Trust, Relationships and Professional Ethics in the Supply of External Business Advice by Accountants to SMEs
Australian Centre for Financial Studies - Finsia Banking and Finance Conference 2010
Robert Andrew Blackburn
,
Peter Carey and
George Tanewski
Kingston University - Faculty of Business and Law
,
Deakin University
and
Monash University - Department of Accounting and Finance
Date Posted: April 19, 2010
Working Paper Series
217 downloads
GASB 34's Information Relevance: Evidence from New Issue Local Government Debt
Date Posted: April 15, 2010
Working Paper Series
392 downloads
On the Optimality of Linear Contracts to Induce Goal-Congruent Investment Behavior
Louis Velthuis and
Thomas Pfeiffer
Goethe University Frankfurt
and
University of Vienna - Accounting and Control
Date Posted: April 15, 2010
Working Paper Series
40 downloads
Preface to Introduction to Accounting and Managerial Finance: A Merger of Equals
AN INTRODUCTION TO ACCOUNTING AND MANAGERIAL FINANCE, Harold Bierman, ed., World Scientific Publishing, 2010
Harold Bierman
Cornell University - Johnson Graduate School of Management
Date Posted: April 13, 2010
Accepted Paper Series
106 downloads
The Dark Side of Outside Directors: Do They Quit When They are Most Needed?
Charles A. Dice Center Working Paper No. 2010-7, Fisher College of Business Working Paper No. 2010-03-007, Swiss Finance Institute Research Paper No. 10-17, ECGI - Finance Working Paper No. 281/2010
Rüdiger Fahlenbrach ,
Angie Low and
Rene M. Stulz
Ecole Polytechnique Fédérale de Lausanne
,
Nanyang Technological University - Division of Banking & Finance
and
Ohio State University (OSU) - Department of Finance
Date Posted: April 12, 2010
Last Revised: September 27, 2010
Working Paper Series
1065 downloads
Insights into Method Triangulation and 'Paradigms' in Interpretive Management Accounting Research
Management Accounting Research, Forthcoming
Juhani Vaivio
and
Anna Sirén
Aalto University
and
affiliation not provided to SSRN
Date Posted: April 11, 2010
Accepted Paper Series
The Fallacy of Income and Income Measurement in Accounting
Dr. Ahmad Bello
Ahmadu Bello University Zaria, Nigeria
Date Posted: April 09, 2010
Working Paper Series
Mandatory Disclosure and Firm Behavior: Evidence from Share Repurchases
Alice A. Bonaime
University of Kentucky
Date Posted: April 06, 2010
Last Revised: April 26, 2013
Working Paper Series
308 downloads
Just Say No to Wall Street: Putting a Stop to the Earnings Game
Journal of Applied Corporate Finance, Vol. 22, No. 1, Winter 2010, Harvard Business School NOM Unit Working Paper No. 10-090
Joseph Fuller and
Michael C. Jensen
The Monitor Company
and
Harvard Business School
Date Posted: April 05, 2010
Last Revised: May 18, 2013
Accepted Paper Series
1920 downloads
Sack it & Pack it, Inc.: 12 Combinations of GAAP and how They Differ
Darden Case No. UVA-C-2300
Mark E. Haskins
University of Virginia (UVA) - Darden School of Business
Date Posted: April 05, 2010
Working Paper Series
61 downloads
Performance Measurement and Value Generation
Zeitschrift fuer Planung & Unternehmenssteuerung, Vol. 18, pp. 133–159, 2007,
Wolfgang Schultze
and
Andreas Weiler
University of Augsburg
and
University of Augsburg
Date Posted: April 03, 2010
Accepted Paper Series
Early Evidence on the Determinants of Unrecognized Tax Benefits
Richard A. Cazier
,
Sonja O. Rego ,
Xiaoli (Shaolee) Tian
and
Ryan J. Wilson
Texas Christian University
,
Indiana University - Kelley School of Business
,
Ohio State University (OSU) - Fisher College of Business
and
University of Iowa - Henry B. Tippie College of Business
Date Posted: March 30, 2010
Working Paper Series
380 downloads
The Granting of Loans by German Banks to SMES Against the Back-Ground of International Financial Reporting
Journal of Applied Accounting Research, Vol. 11, No. 1, pp. 43-57, 2010
Stephan T. Burghardt
Handelshochschule Leipzig (HHL)
Date Posted: March 30, 2010
Last Revised: June 04, 2010
Accepted Paper Series
Client Risk Management: A Pecking Order Analysis of Auditor Response to Upward Earnings Management Risk
Auditing, A Journal of Practice & Theory, Forthcoming
Gopal V. Krishnan ,
Lili Sun
,
Qian Wang
and
Rong Yang
American University
,
University of North Texas - Accounting Department
,
Iowa State University - College of Business
and
Rochester Institute of Technology
Date Posted: March 29, 2010
Last Revised: January 31, 2013
Accepted Paper Series
162 downloads
Is There a Crisis of Value Paradigm?
Finance, Financial Markets, Insurance, No. 17, 2009
Tadeusz Dudycz and
Brycz Bogumila
Wroclaw University of Technology
and
University of Economics, Wroclaw
Date Posted: March 28, 2010
Last Revised: March 28, 2013
Accepted Paper Series
1 downloads
Are Polish Businesses Stepping Up Their Efficiency?
FINANSE, RYNKI FINANSOWE, UBEZPIECZENIA NR 14 2008
Tadeusz Dudycz and
Brycz Bogumila
Wroclaw University of Technology
and
University of Economics, Wroclaw
Date Posted: March 28, 2010
Last Revised: April 05, 2010
Accepted Paper Series
Auditor’s Independence and Accountability in Nigeria Public Enterprises: A Case of the Nigerian Ports Authority
KASU Journal of Management Sciences,Vol. 1, No. 4, January 2008
Kolawole Olugbenga Oladele
Nigerian Defence Academy, Kaduna
Date Posted: March 28, 2010
Accepted Paper Series
260 downloads
When European Analysts Disagree, Who Should You Pay Attention To?
Campbell R. Harvey ,
Sandy Rattray
,
Joachim Utans
and
Yasser Mawji
Duke University - Fuqua School of Business
,
GLG Partners Inc.
,
GLG Partners Inc.
and
GLG Partners Inc.
Date Posted: March 28, 2010
Working Paper Series
104 downloads
Auditor Business Process Analysis and Linkages Among Auditor Risk Judgements
Auditing: A Journal of Practice & Theory, Forthcoming
Natalia Kochetova-Kozloski
,
Thomas M. Kozloski
and
William F. Messier Jr.
Saint Mary’s University - Sobey School of Business
,
Saint Mary's University - Sobey School of Business
and
University of Nevada, Las Vegas - Department of Accounting
Date Posted: March 27, 2010
Last Revised: March 11, 2013
Accepted Paper Series
241 downloads
Learning from Evaluation - Institutional Change as Social (Re)Construction
Frans-Bauke van der Meer
,
Geert Vissers
,
Miriam Lips and
Joop Kielema
Erasmus University Rotterdam (EUR)
,
Industry and Region Studies
,
Victoria University
and
affiliation not provided to SSRN
Date Posted: March 27, 2010
Working Paper Series
19 downloads
The Perception of College Students Toward E-Cheating
8th Annual Conference of South East Asian Association for Institutional Research (SEAAIR)
Luciana Spica Almilia
Perbanas School of Business Surabaya - Indonesia
Date Posted: March 27, 2010
Accepted Paper Series
73 downloads
Accounting Doctoral Program Rankings Based on Research Productivity of Program Graduates
Accounting Horizons, Forthcoming
Nathaniel M. Stephens ,
Scott L. Summers ,
Brady Williams
and
David A. Wood
Utah State University - Jon M. Huntsman School of Business
,
Brigham Young University - School of Accountancy
,
University of Washington - Foster School of Business
and
Brigham Young University - School of Accountancy
Date Posted: March 23, 2010
Last Revised: May 11, 2010
Working Paper Series
2181 downloads
Environmental Uncertainty and the Market Pricing of Earnings Smoothness
Ahsan Habib
,
Mahmud Hossain and
Haiyan Jiang
Auckland University of Technology
,
Nanyang Technological University (NTU) - Division of Accounting
and
Auckland University of Technology
Date Posted: March 23, 2010
Working Paper Series
The Impact of SFAS No. 123(R) on Financial Statement Conservatism
Wendy Heltzer
DePaul University - College of Commerce
Date Posted: March 23, 2010
Working Paper Series
163 downloads
Methodological Approach to Multidimensional Exploratory Evaluation of the Taxis (Taxation Information System) Usefulness: Greek Economy in Perspective
Journal of Financial Management and Analysis, Vol. 22. No. 2, July-December 2009
Odysseas E. Moschidis
,
Charalambos Spathis and
Jordan Floropoulos
University of Macedonia
,
Aristotle University of Thessaloniki - Department of Economics
and
Aristotle University of Thessaloniki - Department of Economics
Date Posted: March 22, 2010
Accepted Paper Series
Do European Brokers Add any Value Through Recommendations?
Campbell R. Harvey ,
Sandy Rattray
,
Joachim Utans
and
Yasser Mawji
Duke University - Fuqua School of Business
,
GLG Partners Inc.
,
GLG Partners Inc.
and
GLG Partners Inc.
Date Posted: March 18, 2010
Last Revised: April 12, 2010
Working Paper Series
158 downloads
Accounting Adjustments and the Valuation of Financial Statement Note Information in 10-K Filings
Gus De Franco
,
M.H. Franco Wong and
Yibin Zhou
University of Toronto - Rotman School of Management
,
INSEAD
and
University of Texas at Dallas - School of Management
Date Posted: March 17, 2010
Working Paper Series
197 downloads
Errors in Estimating Unexpected Accruals in the Presence of Large Changes in Net External Financing
Yaowen Shan
,
Stephen L. Taylor
and
Terry S. Walter
University of Technology, Sydney (UTS) - School of Accounting
,
University of Technology, Sydney (UTS) - School of Accounting
and
University of Technology, Sydney - School of Finance and Economics
Date Posted: March 17, 2010
Last Revised: January 27, 2011
Working Paper Series
112 downloads
Price and Earnings Momentum: An Explanation Using Return Decomposition
K. C. John Wei and
Mike Qinghao Mao
Hong Kong University of Science & Technology (HKUST) - Department of Finance
and
Erasmus University Rotterdam
Date Posted: March 15, 2010
Last Revised: August 02, 2012
Working Paper Series
21 downloads
The Impact of the Contractual Use of Ratings on the Rating Process - Evidence from Rating Agency Adjustments
Pepa Kraft
New York University (NYU) - Leonard N. Stern School of Business
Date Posted: March 15, 2010
Working Paper Series
179 downloads
It is Not Earnings Management if it is Not Earnings Management: An Epistemological Dialectic in Accounting
Etumudon Ndidi Asien
American University in the Emirates
Date Posted: March 13, 2010
Last Revised: August 27, 2010
Working Paper Series
160 downloads
How to Avoid Mistakes in Valuation - Comment to 'Consistency in Valuation: A Practical Guide' by Velez-Pareja and Burbano-Perez and Some Pedagogical Notes on Valuation and Costs of Capital
Sergei Vasilievich Cheremushkin
affiliation not provided to SSRN
Date Posted: March 10, 2010
Working Paper Series
1074 downloads
Accounting: Ratio Analysis of Cadbury PLC
Marsilius Graf Von Ingelheim
,
Lumeng Jia
and
Kevin L. Meyer
University of Saint Andrews - School of Management
,
University of Saint Andrews
and
Edinburgh University School of Law
Date Posted: March 09, 2010
Last Revised: June 16, 2010
Working Paper Series
772 downloads
Predicting Stock Market Returns with Aggregate Discretionary Accruals
Journal of Accounting Research, Forthcoming
Qiang Kang
,
Qiao Liu and
Rong Qi
Florida International University (FIU) - Department of Finance
,
University of Hong Kong - School of Economics and Finance
and
St. John's University
Date Posted: March 09, 2010
Accepted Paper Series
511 downloads
Information Content of Exposed Accounts Manipulation, and the Impact of the Page Used in Conveying the News in Newspapers
Julinda Nuri
and
Etumudon Ndidi Asien
Surrey Business School
and
American University in the Emirates
Date Posted: March 06, 2010
Last Revised: February 24, 2013
Working Paper Series
48 downloads
The Impact of CEO Career Concerns on Accruals Based and Real Earnings Management
INSEAD Working Paper No. 2010/13/AC
Elizabeth A. Demers and
Chong Wang
University of Virginia (UVA) - Darden School of Business
and
Naval Postgraduate School
Date Posted: March 03, 2010
Working Paper Series
489 downloads
IAS 39 and the Practice of Loan Loss Provisioning Throughout Australasia
Journal of Law and Financial Management, Vol. 8, No. 2, pp. 13-19, 2009
Nigel Finch
The University of Sydney Business School
Date Posted: March 02, 2010
Accepted Paper Series
352 downloads
The Implied Cost of Capital: A New Approach
Charles A. Dice Center Working Paper No. 2010-4, Fisher College of Business Working Paper No. 2010-03-004, Journal of Accounting & Economics (JAE), Forthcoming
Kewei Hou ,
Mathijs A. Van Dijk
and
Yinglei Zhang
Ohio State University (OSU) - Department of Finance
,
Erasmus University - Rotterdam School of Management
and
Chinese University of Hong Kong (CUHK) - School of Accountancy
Date Posted: March 02, 2010
Last Revised: December 13, 2011
Accepted Paper Series
1132 downloads
Business Ethics and the Law of Contract
Journal of Law and Financial Management, Vol. 8, No. 2, pp. 8-12, December 2009
Barbara Mescher
The University of Sydney Business School
Date Posted: March 01, 2010
Accepted Paper Series
375 downloads
Elkay Plumbing Products Division
HBS Case No. 110-007
Robert S. Kaplan
Harvard Business School
Date Posted: February 27, 2010
Working Paper Series
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