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Full Text Papers: 393,706
Authors: 226,701
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SSRN eLibrary Search Results
JEL Code: G3
10,159,321 Total downloads
Showing Papers 7,861 - 7,910 of 24,462
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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

Incl. Electronic Paper Earnings Misreporting, the Sarbanes-Oxley Act and Changes in CEO Compensation
CAAA Annual Conference 2009 Paper
 Flora Niu and Yan Wu
Wilfrid Laurier University - School of Business & Economics and Wilfrid Laurier University
Date Posted: January 08, 2009
Working Paper Series
63 downloads

Incl. Electronic Paper Earnings Momentum and Earnings Management
 James N. Myers , Linda A. Myers and Douglas J. Skinner
University of Arkansas , University of Arkansas and The University of Chicago - Booth School of Business
Date Posted: May 01, 1999
Working Paper Series
4670 downloads

Earnings Momentum and Earnings Management
Journal of Accounting, Auditing and Finance, Forthcoming
 James N. Myers , Linda A. Myers and Douglas J. Skinner
University of Arkansas , University of Arkansas and The University of Chicago - Booth School of Business
Date Posted: March 09, 2007
Accepted Paper Series

Incl. Electronic Paper Earnings Opacity and Closed-End Country Fund Discounts
 Feng Chen , Ole-Kristian Hope , Qingyuan Li and Xin Wang
University of Toronto - Rotman School of Management , University of Toronto - Rotman School of Management , Wuhan University - School of Economics and Management and University of Hong Kong - School of Business
Date Posted: July 28, 2012
Last Revised: April 01, 2013
Working Paper Series
257 downloads

Incl. Electronic Paper Earnings Overstatements: An Intended or Unintended Consequence of Pay-for-Performance?
 Katherine Guthrie , Illoong Kwon and Jan Sokolowsky
College of William and Mary - Mason School of Business , Seoul National University and Unaffiliated
Date Posted: September 10, 2009
Last Revised: June 14, 2011
Working Paper Series
190 downloads

Earnings Predictability, Information Asymmetry, and Market Liquidity
Journal of Accouting Research, June 2002
 John Affleck-Graves , Carolyn M. Callahan and Niranjan Chipalkatti
University of Notre Dame - Department of Finance , University of Memphis and Ohio Northern University
Date Posted: May 13, 2002
Accepted Paper Series

Incl. Fee Electronic Paper Earnings Quality and Corporate Cash Holdings
Accounting & Finance, Vol. 52, Issue 2, pp. 543-571, 2012
 Qian Sun , Kenneth Yung and Hamid Rahman
Kutztown University , Old Dominion University - Finance and Alliant International University
Date Posted: April 21, 2012
Accepted Paper Series

Incl. Electronic Paper Earnings Quality and Future Capital Investment: Evidence from Discretionary Accruals
 Vicki Wei Tang and Kevin K. Li
Georgetown University - Robert Emmett McDonough School of Business and University of Toronto - Rotman School of Management
Date Posted: March 20, 2008
Working Paper Series
603 downloads

Incl. Electronic Paper Earnings Quality and Future Capital Investment: Evidence From Discretionary Accruals*
 Vicki Wei Tang and Kevin K. Li
Georgetown University - Robert Emmett McDonough School of Business and University of Toronto - Rotman School of Management
Date Posted: September 11, 2008
Working Paper Series
192 downloads

Incl. Electronic Paper Earnings Quality and International IPO Underpricing
Accounting Review, Vol. 86, No. 2, 2011
 Thomas Jason Boulton , Scott Smart and Chad J. Zutter
Miami University , Indiana University Dept. of Finance and University of Pittsburgh - Finance Group
Date Posted: March 20, 2007
Last Revised: June 28, 2011
Accepted Paper Series
683 downloads

Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors
Accounting Review, Vol. 84, No. 3, pp. 623-658, May 2009
 Sharon P. Katz
Columbia Business School - Accounting, Business Law & Taxation
Date Posted: November 20, 2008
Last Revised: July 27, 2011
Accepted Paper Series

Incl. Electronic Paper Earnings Quality and the Adoption of IFRS-Based Accounting Standards: Evidence from an Emerging Market
 Wan Adibah Wan Ismail , Tony van Zijl and Keitha L. Dunstan
Universiti Teknologi MARA (UiTM) - Faculty of Accountancy , Victoria University of Wellington - Faculty of Commerce and Administration and Bond University - School of Business
Date Posted: March 07, 2010
Last Revised: August 21, 2011
Working Paper Series
817 downloads

Incl. Electronic Paper Earnings Quality and the Equity Risk Premium: A Benchmark Model
Contemporary Accounting Research, Vol. 23, No. 3, pp. 833-877, Fall 2006
 Kenton K. Yee
Mellon Capital Management
Date Posted: November 15, 2005
Accepted Paper Series
3740 downloads

Incl. Electronic Paper Earnings Quality at Initial Public Offerings
 Ray Ball and Lakshmanan Shivakumar
University of Chicago and London Business School
Date Posted: July 25, 2006
Working Paper Series
1479 downloads

Incl. Electronic Paper Earnings Quality at Initial Public Offerings
Journal of Accounting & Economics (JAE), Forthcoming
 Ray Ball and Lakshmanan Shivakumar
University of Chicago and London Business School
Date Posted: December 08, 2007
Accepted Paper Series
640 downloads

Incl. Electronic Paper Earnings Quality Based on Corporate Investment Decisions
 Feng Li
University of Michigan at Ann Arbor - Stephen M. Ross School of Business
Date Posted: July 26, 2007
Working Paper Series
689 downloads

Earnings Quality Following Corporate Acquisitions
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
 Charles A. Barragato and Ariel J Markelevich
Long Island University - School of Professional Accountancy and Suffolk University
Date Posted: April 05, 2004
Working Paper Series

Incl. Electronic Paper Earnings Quality in Acquired and Non-Acquired Family Firms: A Socioemotional Wealth Perspective
Family Business Review, Forthcoming
 Federica Pazzaglia , Stefano Mengoli and Elena Sapienza
University College Dublin , University of Bologna - Department of Management and University of Padua - Department of Economics "M.Fanno"
Date Posted: April 18, 2013
Accepted Paper Series
17 downloads


 

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