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SSRN eLibrary Search Results
JEL Code: G3
10,160,886 Total downloads
Showing Papers 7,841 - 7,890 of 24,463
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Earnings Management and the Market Performance of Acquiring Firms
Journal of Financial Economics, Forthcoming
Henock Louis
Pennsylvania State University - Smeal College of Business
Date Posted: December 04, 2003
Accepted Paper Series

Earnings Management and the Post-Issue Underperformance In Seasoned Equity Offerings
 Siew Hong Teoh , Ivo Welch and T.J. Wong
University of California - Paul Merage School of Business , University of California, Los Angeles (UCLA) and Chinese University of Hong Kong (CUHK) - School of Accountancy
Date Posted: October 10, 1998
Working Paper Series

Incl. Electronic Paper Earnings Management around Employee Stock Option Reissues
Journal of Accounting & Economics, Forthcoming
 Jeffrey L. Coles , Michael G. Hertzel and Swaminathan L. Kalpathy
Arizona State University (ASU) - Finance Department , Arizona State University (ASU) - Finance Department and Southern Methodist University
Date Posted: August 10, 2005
Accepted Paper Series
410 downloads

Incl. Electronic Paper Earnings Management Around Initial Public Offerings: A Re-Examination
Rock Center for Corporate Governance Working Paper No. 23
 Chris Armstrong , George Foster and Daniel J. Taylor
University of Pennsylvania - Accounting Department , Stanford Graduate School of Business and University of Pennsylvania - The Wharton School
Date Posted: June 18, 2008
Last Revised: April 04, 2012
Working Paper Series
1081 downloads

Incl. Electronic Paper Earnings Management around Large Equity Increases: Do Audit Firm Size and Non-Audit Services Matter?
 Aasmund Eilifsen and Kjell Henry Knivsflå
Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law and Norwegian School of Economics (NHH)
Date Posted: January 14, 2013
Working Paper Series
76 downloads

Incl. Fee Electronic Paper Earnings Management Around Share Repurchases: A Note
Abacus, Vol. 39, pp. 262-272, June 2003
 Nikos Vafeas , Adamos Vlittis , Philippos Katranis and Kanalis Ockree
University of Cyprus , University of Florida - Fisher School of Accounting , PriceWaterhouseCoopers LLP - Nicosia and Washburn University
Date Posted: September 21, 2003
Accepted Paper Series
33 downloads

Incl. Electronic Paper Earnings Management around UK Open Offers
 Susanne Espenlaub , Abdullah Iqbal and Norman C. Strong
University of Manchester - Manchester Business School , University of Kent, Canterbury and University of Manchester - Manchester Business School
Date Posted: June 04, 2008
Working Paper Series
128 downloads

Incl. Electronic Paper Earnings Management as an Explanation of the Equity Issue Puzzle in the Spanish Market
 Maria J. Pastor-Llorca and Francisco Poveda
University of Alicante and University of Alicante - Accounting and Finance Department
Date Posted: February 07, 2006
Working Paper Series
160 downloads

Incl. Electronic Paper Earnings Management at Large US Bank Holding Companies
 Marcia Millon Cornett , Jamie John McNutt and Hassan Tehranian
Bentley University - Department of Finance , Southern Illinois University at Carbondale - Department of Finance and Boston College - Department of Finance
Date Posted: March 03, 2006
Working Paper Series
704 downloads

Earnings Management by Acquiring Firms in Stock for Stock Mergers
Journal of Accounting and Economics, Vol 27, No 2. April 1999
 Merle Erickson and Shiing-wu Wang
University of Chicago - Booth School of Business and University of Southern California - Leventhal School of Accounting
Date Posted: December 09, 1998
Accepted Paper Series

Incl. Electronic Paper Earnings Management by Changing R&D Expenditure: Evidence on the Role of CEO Stock Compensation
 Frank He , Bin Srinidhi , Xijia Su and Ferdinand A. Gul
City University of Hong Kong (CityUHK) - Department of Accountancy , University of Texas at Arlington - Department of Accounting , City University of Hong Kong (CityUHK) - Department of Accountancy and Monash University Sunway Campus
Date Posted: November 24, 2003
Working Paper Series
597 downloads

Incl. Electronic Paper Earnings Management Choices When Stock-Option Incentives Conflict*
 Anup Srivastava
Northwestern University - Kellogg School of Management
Date Posted: April 10, 2005
Working Paper Series
484 downloads

Earnings Management Following Duality-Creating Successions: Ethnostatistics, Impression Management and Agency Theory
Academy of Management Journal, Vol. 47, April 2004
 Wallace N. Davidson III, Pornsit Jiraporn , Young Sang Kim and Carol Nemec
Southern Illinois University at Carbondale - Department of Finance , Pennsylvania State University - SGPS; National Institute of Development Administration (NIDA), Bangkok, Thailand , Northern Kentucky University - Haile/US Bank College of Business and Southern Oregon University - School of Business
Date Posted: February 16, 2005
Accepted Paper Series

Incl. Electronic Paper Earnings Management Following Duality-Creating Successions: Ethnostatistics, Impression Management and Agency Theory
 Wallace N. Davidson III, Pornsit Jiraporn , Young Sang Kim and Carol Nemec
Southern Illinois University at Carbondale - Department of Finance , Pennsylvania State University - SGPS; National Institute of Development Administration (NIDA), Bangkok, Thailand , Northern Kentucky University - Haile/US Bank College of Business and Southern Oregon University - School of Business
Date Posted: October 07, 2009
Working Paper Series
148 downloads

Incl. Electronic Paper Earnings Management from the Bottom Up: An Analysis of Managerial Incentives Below the CEO
Harvard Business School Strategy Unit Working Paper No. 12-056
 Felix Oberholzer-Gee and Julie Wulf
Harvard Business School, Strategy Unit and Harvard Business School
Date Posted: January 10, 2012
Last Revised: August 18, 2012
Working Paper Series
625 downloads

Incl. Electronic Paper Earnings Management in Economic Downturns and Adjacent Periods: Evidence from the 1990-1991 Recession
 Michael S. H. Shih and Zhi-Xing Lin
National University of Singapore (NUS) - Business School and National University of Singapore (NUS) - Department of Accounting
Date Posted: November 11, 2002
Working Paper Series
560 downloads

Incl. Fee Electronic Paper Earnings Management in Family Firms: Evidence from R&D Cost Capitalization in Italy
Family Business Review, Vol. 21, No. 1, pp. 71-88, March 2008
 Annalisa Prencipe , Garen Markarian and Lorenzo Pozza
Bocconi University - Department of Accounting , Fundación Instituto de Empresa, S.L. - IE Business School and Bocconi University - Department of Accounting
Date Posted: February 18, 2008
Accepted Paper Series
10 downloads

Incl. Electronic Paper Earnings Management in Malaysian IPOs: The East Asian Crisis, Ownership Control and Post-IPO Performance
 Nurwati A. Ahmad-Zaluki , Kevin Campbell and Alan Goodacre
affiliation not provided to SSRN , University of Stirling - Stirling Management School and University of Stirling - Department of Accounting and Finance
Date Posted: February 14, 2007
Last Revised: January 12, 2009
Working Paper Series
922 downloads

Incl. Electronic Paper Earnings Management in Takeovers of Privately Held Targets
 Bok Baik , Jun-Koo Kang and Richard M. Morton
Seoul National University , Nanyang Technological University (NTU) - Nanyang Business School and Florida State University - Department of Accounting
Date Posted: September 13, 2007
Working Paper Series
342 downloads

Incl. Electronic Paper Earnings Management in the UK: Managerial Share Ownership, Minority Shareholder Protection and Discretionary Accruals
 Sebastian Bos , Andrew Pendleton and Steve Toms
University of York (UK) - The York Management School , University of York (UK) and University of Leeds - Leeds University Business School (LUBS)
Date Posted: January 28, 2011
Last Revised: April 21, 2013
Working Paper Series
343 downloads

Incl. Electronic Paper Earnings Management of Firms Reporting Material Internal Control Weaknesses Under Section 404 of the Sarbanes-Oxley Act
Auditing: A Journal of Practice & Theory, Forthcoming
 Kam C. Chan , Barbara R. Farrell and Picheng Lee
Pace University , Pace University - Lubin School of Business and Pace University - Department of Accounting
Date Posted: December 26, 2007
Accepted Paper Series
905 downloads

Incl. Electronic Paper Earnings Management Priorities of Private Family Firms
 Erlend Kvaal , John Christian Langli and Mohammad J. Abdolmohammadi
BI Norwegian Business School , BI Norwegian Business School - Department of Accounting, Auditing and Law and Bentley University
Date Posted: January 09, 2010
Last Revised: April 27, 2012
Working Paper Series
322 downloads

Incl. Electronic Paper Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?
 Brad Badertscher , John D. Phillips , Morton Pincus and Sonja O. Rego
University of Notre Dame , University of Connecticut - Department of Accounting , University of California, Irvine and Indiana University - Kelley School of Business
Date Posted: June 28, 2007
Last Revised: October 19, 2008
Working Paper Series
719 downloads

Earnings Management Strategies and the Trade-Off Between Tax Benefits and Detection Risk: To Conform or not to Conform?
Accounting Review, 2009
 Brad Badertscher , John D. Phillips , Morton Pincus and Sonja O. Rego
University of Notre Dame , University of Connecticut - Department of Accounting , University of California, Irvine and Indiana University - Kelley School of Business
Date Posted: October 18, 2008
Accepted Paper Series

Incl. Fee Electronic Paper Earnings Management Surrounding CEO Changes
Accounting and Finance, Vol. 42, pp. 169-193, 2002
 Peter Alfred Wells
University of Technology, Sydney - School of Accounting, Faculty of Business
Date Posted: January 08, 2003
Accepted Paper Series
21 downloads

Incl. Electronic Paper Earnings Management Surrounding CEO Turnover: Evidence from Korea
 Jong-Seo Choi , Young-Min Kwak and Chongwoo Choe
Pusan National University , Pusan National University and Monash University - Department of Economics
Date Posted: August 12, 2012
Working Paper Series
98 downloads

Incl. Electronic Paper Earnings Management Through Transaction Structuring: Contingent Convertible Debt and Diluted EPS
 Carol A. Marquardt and Christine I. Wiedman
CUNY – Baruch College and University of Waterloo
Date Posted: March 08, 2004
Working Paper Series
942 downloads

Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted EPS
Journal of Accounting Research, Vol. 43, No. 2, May 2005
 Christine I. Wiedman and Carol A. Marquardt
University of Waterloo and CUNY – Baruch College
Date Posted: December 29, 2004
Accepted Paper Series

Incl. Electronic Paper Earnings Management to Avoid Losses with Positive, Negative, Large and Small Discretionary Accruals
 David G. Harris and Linna Shi
Syracuse University - Joseph I. Lubin School of Accounting and State University of New York at Binghamton - School of Management
Date Posted: June 20, 2011
Working Paper Series
353 downloads

Earnings Management to Exceed Thresholds
CEPR Discussion Paper 1790
 Francois Degeorge , Jayendu Patel and Richard J. Zeckhauser
University of Lugano - Faculty of Economics , Harvard University and Harvard University - Harvard Kennedy School (HKS)
Date Posted: August 08, 1998
Working Paper Series

Incl. Electronic Paper Earnings Management to Exceed Thresholds: Evidence from Singapore and Thailand
 Charlie Charoenwong and Pornsit Jiraporn
Nanyang Technological University (NTU) and Pennsylvania State University - SGPS; National Institute of Development Administration (NIDA), Bangkok, Thailand
Date Posted: March 10, 2008
Working Paper Series
296 downloads

Incl. Electronic Paper Earnings Management to Tunnel: Evidence from China's Listed Companies
EFMA 2004 Basel Meetings Paper
 Qiao Liu and Joe Zhou Lu
University of Hong Kong - School of Economics and Finance and University of Hong Kong - School of Business
Date Posted: April 30, 2004
Working Paper Series
1479 downloads

Earnings Management under German GAAP versus IFRS
European Accounting Review, Vol. 14, No. 1, 2005
 Brenda Van Tendeloo and Ann Vanstraelen
University of Antwerp- Faculty of Applied Economics and University of Antwerp - Faculty of Applied Economics
Date Posted: March 16, 2005
Accepted Paper Series

Incl. Electronic Paper Earnings Management when Incentives Compete: The Role of Tax Accounting in Russia
 Igor Goncharov and Jochen Zimmermann
WHU - Otto Beisheim School of Management and University of Bremen - Faculty of Business Studies and Economics
Date Posted: November 26, 2004
Working Paper Series
502 downloads

Incl. Electronic Paper Earnings Management, Capital Structure and the Role of Institutional Environments
FIRN Research Paper
 Zhe An , Donghui Li and Jin Yu
University of New South Wales (UNSW) - School of Banking and Finance , University of New South Wales (UNSW) - School of Banking and Finance and University of New South Wales (UNSW) - School of Banking and Finance
Date Posted: January 29, 2013
Working Paper Series
138 downloads

Incl. Electronic Paper Earnings Management, Corporate Governance and the Market Performance of Seasoned Equity Offerings
 Michael Firth and Ken Ching
Lingnan University - Department of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: December 02, 2002
Working Paper Series
1741 downloads

Incl. Electronic Paper Earnings Management, Corporate Governance, and True Financial Performance
 Hassan Tehranian , Marcia Millon Cornett , Alan J. Marcus and Anthony Saunders
Boston College - Department of Finance , Bentley University - Department of Finance , Boston College - Department of Finance and New York University - Leonard N. Stern School of Business
Date Posted: March 03, 2006
Working Paper Series
2452 downloads

Incl. Electronic Paper Earnings Management, Corporate Investments, and Stock Returns
 Feixue Xie and K. C. John Wei
University of Texas at El Paso - College of Business Administration - Department of Economics and Finance and Hong Kong University of Science & Technology (HKUST) - Department of Finance
Date Posted: March 18, 2005
Working Paper Series
548 downloads

Incl. Electronic Paper Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment
HBS Finance Working Paper No. 884812
 Dhammika Dharmapala and Mihir A. Desai
University of Illinois College of Law and Harvard Business School - Finance Unit
Date Posted: February 28, 2006
Last Revised: January 21, 2009
Working Paper Series
1641 downloads

Incl. Electronic Paper Earnings Management, Financial Leverage, and Cash Flow Volatility: Do Economic Conditions Matter?
 Nacasius U. Ujah and Jorge O. Brusa
Texas A&M International University - College of Business and Texas A&M International University
Date Posted: September 18, 2011
Working Paper Series
327 downloads

Incl. Electronic Paper Earnings Management, Investment, and Dividend Payments
 Sava Savov
University of Mannheim
Date Posted: July 17, 2006
Working Paper Series
617 downloads

Incl. Electronic Paper Earnings Management, Lawsuits, and Stock-for-Stock Acquirers' Market Performance
 Guojin Gong , Henock Louis and Amy X. Sun
Penn State University - Smeal College of Business , Pennsylvania State University - Smeal College of Business and Pennsylvania State University - Department of Accounting
Date Posted: January 18, 2008
Last Revised: April 14, 2008
Working Paper Series
386 downloads

Earnings Management, Lawsuits, and Stock-for-Stock Acquirers' Market Performance
Journal of Accounting & Economics (JAE), Forthcoming
 Guojin Gong , Henock Louis and Amy X. Sun
Penn State University - Smeal College of Business , Pennsylvania State University - Smeal College of Business and Pennsylvania State University - Department of Accounting
Date Posted: February 15, 2008
Last Revised: April 20, 2008
Accepted Paper Series

Incl. Electronic Paper Earnings Management? Alternative Explanations for Observed Discontinuities in the Frequency Distribution of Earnings, Earnings Changes, and Analyst Forecast Errors
 Cindy Durtschi and Peter D. Easton
DePaul University - School of Accountancy and MIS and University of Notre Dame - Department of Accountancy
Date Posted: November 15, 2004
Working Paper Series
1068 downloads

Incl. Electronic Paper Earnings Manipulation and Incentives in Firms
EFA 2005 Moscow Meetings Paper
 Guido Friebel and Sergei M. Guriev
Goethe University Frankfurt and New Economic School (NES)
Date Posted: December 30, 2004
Working Paper Series
596 downloads

Incl. Fee Electronic Paper Earnings Manipulation and Incentives in Firms
CEPR Discussion Paper No. 4850
 Guido Friebel and Sergei M. Guriev
Goethe University Frankfurt and New Economic School (NES)
Date Posted: May 09, 2005
Working Paper Series
33 downloads

Earnings Manipulation in Failing Firms
 Rebecca L. Rosner
Long Island University - School of Professional Accountancy
Date Posted: August 08, 2000
Working Paper Series

Earnings Manipulation in Failing Firms
Contemporary Accounting Research, Vol. 20, No. 2, Summer 2003
 Rebecca L. Rosner
Long Island University - School of Professional Accountancy
Date Posted: July 23, 2003
Accepted Paper Series

Incl. Electronic Paper Earnings Manipulation, Pension Assumptions and Managerial Investment Decisions
 Daniel Bergstresser , Joshua D. Rauh and Mihir A. Desai
Harvard Business School , Stanford Graduate School of Business and Harvard Business School - Finance Unit
Date Posted: May 29, 2004
Working Paper Series
1791 downloads

Incl. Electronic Paper Earnings Manipulation, Pension Assumptions and Managerial Investment Decisions
EFA 2004 Maastricht Meetings Paper No. 4245
 Daniel Bergstresser , Joshua D. Rauh and Mihir A. Desai
Harvard Business School , Stanford Graduate School of Business and Harvard Business School - Finance Unit
Date Posted: June 18, 2004
Working Paper Series
347 downloads


 

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