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Authors: 226,618
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SSRN eLibrary Search Results
JEL Code: M4
5,288,508 Total downloads
Showing Papers 7,951 - 8,000 of 13,017
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The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital
Review of Accounting Studies, Vol. 9, pp. 337-356, 2006
Paul Hribar and Nicole Thorne Jenkins
University of Iowa - Henry B. Tippie College of Business and University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics
Date Posted: January 24, 2006
Accepted Paper Series

Incl. Electronic Paper The Efficacy of Regulation Fair Disclosure
Christopher Gadarowski and Praveen Sinha
Rowan University - Accounting & Finance and California State University, Long Beach
Date Posted: January 24, 2006
Last Revised: September 30, 2009
Working Paper Series
171 downloads

Incl. Electronic Paper The Influence of Observed Stock Price Changes on Analysts' Earnings Forecast Revisions: Experimental Evidence
Jeffrey S. Miller and Lisa M. Sedor
University of Notre Dame - Department of Accountancy and DePaul University
Date Posted: January 24, 2006
Working Paper Series
278 downloads

Incl. Electronic Paper The Role of Financial Analysts and Institutional Investors in the 'Numbers Game'
Alfred Zhu Liu
State University of New York at Albany
Date Posted: January 24, 2006
Last Revised: September 02, 2011
Working Paper Series
157 downloads

Incl. Electronic Paper The Role of Information Asymmetry and Financial Reporting Quality in Debt Trading: Evidence from the Secondary Loan Market
The Journal of Accounting & Economics (JAE), Forthcoming
Regina Wittenberg Moerman
University of Chicago - Booth School of Business
Date Posted: January 24, 2006
Last Revised: September 21, 2008
Accepted Paper Series
1057 downloads

Incl. Electronic Paper The Roles of Task-Specific Experience and Innate Ability in Understanding Analyst Performance
Michael B. Clement , Lisa Koonce and Thomas J. Lopez
University of Texas at Austin - Department of Accounting , University of Texas and University of Alabama - Culverhouse School of Accountancy
Date Posted: January 23, 2006
Working Paper Series
201 downloads

Incl. Electronic Paper A Matrix-Based Lattice Model to Value Employee Stock Options
Mukesh Bajaj , Sumon C. Mazumdar , Rahul Surana and Sanjay C. Unni
LECG, LLC , Law and Economics Consulting Group (LECG), LLC , Law and Economics Consulting Group (LECG), Inc. and LECG, LLC
Date Posted: January 22, 2006
Working Paper Series
383 downloads

Incl. Electronic Paper The Information Content of Earnings Following Restatements
Wendy M. Wilson
Southern Methodist University (SMU) - Edwin L. Cox School of Business
Date Posted: January 22, 2006
Working Paper Series
659 downloads

An Empirical Analysis of Value-relevance of Disclosure of Material Weaknesses Under Section 404
C.S. Agnes Cheng , Joanna L.Y. Ho and Feng Tian
Louisiana State University , University of California, Irvine - Accounting Area and University of Hong Kong - School of Business
Date Posted: January 20, 2006
Working Paper Series

Incl. Electronic Paper Auditor Reputation and Auditor Independence in an Emerging Market
Zulkarnain Muhamad Sori and Yusuf Karbhari
University Putra Malaysia - Department of Accounting and Finance and Cardiff Business School
Date Posted: January 20, 2006
Working Paper Series
705 downloads

Incl. Electronic Paper The Ethics of Tax Evasion: A Survey of Law and Business Students in Argentina
Robert W. McGee and Marcelo J. Rossi
Fayetteville State University and Universidad Austral
Date Posted: January 20, 2006
Working Paper Series
261 downloads

Incl. Electronic Paper The Impact of Information Asymmetry on Debt Pricing and Maturity
Regina Wittenberg Moerman
University of Chicago - Booth School of Business
Date Posted: January 20, 2006
Last Revised: November 11, 2009
Working Paper Series
771 downloads

Incl. Electronic Paper Audit Committee and Auditor Independence: Some Evidence from Malaysia
Zulkarnain Muhamad Sori and Yusuf Karbhari
University Putra Malaysia - Department of Accounting and Finance and Cardiff Business School
Date Posted: January 19, 2006
Working Paper Series
980 downloads

Disclosure of Fees Paid to Auditors and the Market Valuation of Earnings Surprises
Review of Accounting Studies, Forthcoming
Jere R. Francis and Bin Ke
University of Missouri at Columbia and Nanyang Technological University
Date Posted: January 17, 2006
Accepted Paper Series

International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?
Journal of Accounting Research, Vol. 44, No. 3, pp. 485-531, 2006
Luzi Hail and Christian Leuz
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Date Posted: January 17, 2006
Last Revised: November 20, 2011
Accepted Paper Series

Are Analysts' Loss Functions Asymmetric?
Journal of Forecasting, November 2011
Mark A. Clatworthy , David A. Peel and Peter F. Pope
Cardiff Business School , Lancaster University - Management School and City University London
Date Posted: January 16, 2006
Last Revised: June 04, 2012
Accepted Paper Series

Incl. Electronic Paper Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Angela K. Davis , Jeremy Piger and Lisa M. Sedor
University of Oregon , University of Oregon - Department of Economics and DePaul University
Date Posted: January 16, 2006
Last Revised: June 20, 2011
Working Paper Series
1460 downloads

Incl. Electronic Paper The Pricing of International Oil and Gas Companies 1990-2003 - A Structural Shift in the Equity Valuation Process
Bard Misund , Petter Osmundsen and Frank Asche
University of Stavanger , CESifo (Center for Economic Studies and Ifo Institute for Economic Research) and Stavanger University College
Date Posted: January 15, 2006
Working Paper Series
1171 downloads

Incl. Electronic Paper Auditor Realignments Accompanying Implementation of SOX 404 ICFR Reporting Requirements
Michael Ettredge , Jim Heintz , Chan Li and Susan Scholz
University of Kansas - School of Business , University of Kansas , University of Pittsburgh and University of Kansas - Accounting and Information Systems Area
Date Posted: January 13, 2006
Last Revised: September 22, 2010
Working Paper Series
738 downloads

Incl. Electronic Paper Dual-Class Shares and Audit Pricing: Evidence from the Canadian Markets
Auditing: A Journal of Practice & Theory, Vol. 27, No. 2, 2008
Samer Khalil , Michel Magnan and Jeffrey R. Cohen
American University of Beirut - New York Office , Concordia University - Department of Accountancy and Boston College - Department of Accounting
Date Posted: January 13, 2006
Last Revised: September 02, 2010
Working Paper Series
320 downloads

Incl. Electronic Paper Redacted Disclosure
Joseph Weber and Robert E. Verrecchia
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Pennsylvania - Accounting Department
Date Posted: January 13, 2006
Working Paper Series
451 downloads

Incl. Electronic Paper Using an Accounting-Based Management Control System for Cultural Change
CAAA 2006 Annual Conference Paper
James Thomas Mackey and Hugh Pforsich
California State University, Sacramento and California State University, Sacramento - College of Business Administration
Date Posted: January 13, 2006
Working Paper Series
1031 downloads

Stakeholder Accountability: Workplace Injuries in the UK and Canada
CAAA 2006 Annual Conference Paper
Sheila Ellwood and Daphne Rixon
University of Bristol and University of Warwick Business School
Date Posted: January 12, 2006
Working Paper Series

Incl. Electronic Paper 'Benchmark Beating' as Evidence of Earnings Management: Review of the Literature
Ahsan Habib
Lincoln University - Accounting Group
Date Posted: January 10, 2006
Working Paper Series
849 downloads

Incl. Electronic Paper A Model of Mandatory Auditor Rotation
CAAA 2006 Annual Conference Paper, Rotman School of Management Working Paper No. 07-08
Bryan K. Church and Ping Zhang
Georgia Institute of Technology - Accounting Area and University of Toronto - Rotman School of Management
Date Posted: January 10, 2006
Working Paper Series
701 downloads

Incl. Electronic Paper Bank-Firm Relationhips and Security Analyst Activities: Evidence from Japan
Kentaro Koga and Satomi Uchino
Graduate School of International Corporate Strategy and Waseda University
Date Posted: January 10, 2006
Last Revised: May 15, 2008
Working Paper Series
169 downloads

Incl. Electronic Paper How do Venture Capitalists Inform their Investors on the Investment Portfolio? An Empirical Investigation of the Belgian Private Equity Market
Vincent Thoen and Chris Lefebvre
Catholic University of Leuven (KUL) and Catholic University of Leuven (KUL)
Date Posted: January 10, 2006
Working Paper Series
177 downloads

Incl. Electronic Paper How does Disclosure of Internal Control Quality Affect Management's Choice of that Quality
CAAA 2006 Annual Conference Paper, Rotman School of Management Working Paper No. 07-09
Ping Zhang and J. Efrim Boritz
University of Toronto - Rotman School of Management and University of Waterloo - School of Accounting and Finance
Date Posted: January 10, 2006
Working Paper Series
778 downloads

Incl. Electronic Paper Reg FD and the Competitiveness of All-Star Analysts
Mark Bagnoli , Susan G. Watts and Yong Zhang
Purdue University , Purdue University and Hong Kong University of Science & Technology (HKUST)
Date Posted: January 10, 2006
Working Paper Series
364 downloads

Incl. Electronic Paper Soft-Talk Management Cash Flow Forecasts: Verifiability, Credibility and Stock Price Effects
Simon School Working Paper No. FR 06-01
Yan Cao , Charles E. Wasley and Joanna Shuang Wu
Simon School, University of Rochester , University of Rochester - Simon School of Business and Simon Graduate School of Business, University of Rochester
Date Posted: January 10, 2006
Last Revised: December 31, 2007
Working Paper Series
657 downloads

Incl. Electronic Paper CEO Compensation Mix and Analysts' Forecast Accuracy and Bias
Kiridaran (Giri) Kanagaretnam , Robert Mathieu and Gerald J. Lobo
McMaster University - Michael G. DeGroote School of Business , Wilfrid Laurier University and University of Houston - C.T. Bauer College of Business
Date Posted: January 06, 2006
Working Paper Series
876 downloads

Incl. Electronic Paper Management Control Practice and Culture at Enron: The Untold Story
CAAA 2006 Annual Conference Paper
Clinton Free and Norman B. Macintosh
Queen's University - School of Business and Queen's University
Date Posted: January 06, 2006
Working Paper Series
1211 downloads

Incl. Electronic Paper The Impact of Bankruptcy Code on the Value of the Auditor's Going-Concern Opinion to Investors
CAAA 2006 Annual Conference Paper
Richard Taffler and Christine Tan
Manchester Business School and Baruch College, CUNY
Date Posted: January 06, 2006
Working Paper Series
346 downloads

Incl. Electronic Paper A Risk Perspective on Fraudulent Financial Reporting
Canadian Accounting Perspectives, Vol. 7, No. 3, 2008
Wally Smieliauskas
University of Toronto - Rotman School of Management
Date Posted: January 05, 2006
Last Revised: August 10, 2008
Working Paper Series
1060 downloads

Incl. Fee Electronic Paper An Analysis of Auditing Environment and Modified Audit Opinions in China: Underlying Reasons and Lessons
International Journal of Auditing, Vol. 9, No. 3, pp. 165-185, November 2005
Xijia Su , Shimin Chen and Zhenglin Wang
City University of Hong Kong (CityUHK) - Department of Accountancy , China Europe International Business School (CEIBS) and Deloitte Touche Tohmatsu CPA Ltd.
Date Posted: January 05, 2006
Accepted Paper Series
16 downloads

An Examination of the Peer Review Process in Accounting
Journal of Accounting Education, Vol. 26, pp. 55–72, 2008,
Charles D. Bailey , Dana R. Hermanson and Timothy Louwers
University of Memphis , Kennesaw State University - Department of Accounting and James Madison University
Date Posted: January 05, 2006
Last Revised: January 13, 2012
Accepted Paper Series

Cross-Listing Audit Fee Premiums: Theory and Evidence
The Accounting Review, Vol. 84, pp. 1429-1463, 2009
Jong-Hag Choi , Jeong-Bon Kim V , Xiaohong Liu and Dan A. Simunic
Seoul National University - College of Business Administration , City University of Hong Kong , The University of Hong Kong and University of British Columbia (UBC) - Sauder School of Business
Date Posted: January 05, 2006
Last Revised: September 07, 2012
Working Paper Series

Incl. Electronic Paper International GAAP Differences - The Impact on Foreign Analysts
CAAA 2006 Annual Conference Paper
Kee-Hong Bae and Hongping Tan
York University - Schulich School of Business and University of Waterloo
Date Posted: January 05, 2006
Working Paper Series
404 downloads

Incl. Electronic Paper Socio-Economic & Political Institutions and their Impact on Non-Financial Performance Measurement: A Case Study
Mostaque M. Hussain
University of New Brunswick - Saint John
Date Posted: January 05, 2006
Working Paper Series
139 downloads

Incl. Electronic Paper The Implementation of a New Cost Analysis Method: The Case of the GP Method
Olivier de La Villarmois and Yves Levant
Université des Sciences et Technologies de Lille - IAE and Université des Sciences et Technologies de Lille - IAE
Date Posted: January 05, 2006
Working Paper Series
236 downloads

Incl. Electronic Paper The Reduction of Firms' Ownership Induced Agency Costs Following Financial Reporting Reform in the European Union
CAAA 2006 Annual Conference Paper
Jinhan Pae and Daniel B. Thornton
Korea University Business School and Queen's University
Date Posted: January 05, 2006
Working Paper Series
203 downloads

Incl. Electronic Paper Testing Behavioral Finance Models of Market Under- and Overreaction: Do they Really Work?
CAAA 2006 Annual Conference Paper
Richard Taffler
Manchester Business School
Date Posted: January 04, 2006
Working Paper Series
1141 downloads

Incl. Electronic Paper The Impact of Enterprise Resource Planning Systems on Management Accounting: Some Canadian Evidence and Suggestions for Future Research
Gary Spraakman
York University
Date Posted: January 04, 2006
Working Paper Series
1369 downloads

Incl. Fee Electronic Paper Changes in Risk Characteristics of Firms Issuing Hybrid Securities: Case of Convertible Bonds
Accounting and Finance, Vol. 45, No. 4, pp. 635-651, December 2005
Atul Rai
Wichita State University
Date Posted: January 03, 2006
Accepted Paper Series
29 downloads

Incl. Electronic Paper Firm Growth and Disclosure: An Empirical Analysis
Inder K. Khurana , Xiumin Martin and Raynolde Pereira
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business , Washington University in Saint Louis - Olin School of Business and University of Missouri at Columbia - School of Accountancy
Date Posted: January 03, 2006
Working Paper Series
396 downloads

Incl. Fee Electronic Paper Is 'Benchmark Beating' by Australian Firms Evidence of Earnings Management?
Accounting and Finance, Vol. 45, No. 4, pp. 553-576, December 2005
Jeffrey Coulton , Sarah J. Taylor and Stephen L. Taylor
Australian School of Business , University of Melbourne - Faculty of Business and Economics and University of New South Wales (UNSW) - School of Accounting
Date Posted: January 03, 2006
Accepted Paper Series
26 downloads

Incl. Electronic Paper Information Pursuit in Financial-Statement Analysis: Effects of Choice, Effort, and Disaggregation
Johnson School Research Paper Series No. 32-06
Mark W. Nelson and William B. Tayler
Cornell University - Samuel Curtis Johnson Graduate School of Management and Brigham Young University
Date Posted: January 02, 2006
Working Paper Series
657 downloads

An Empirical Analysis of an Incentive Plan with Relative Performance Measures: Evidence from a Postal Service
Accounting Review, Forthcoming
Ella Mae Matsumura and Jae Yong Shin
University of Wisconsin-Madison - Department of Accounting and Information Systems and Seoul National University - College of Business Administration
Date Posted: December 31, 2005
Accepted Paper Series

Incl. Electronic Paper Guidelines for Forecasting Financial Statements from Historical Financial Statements for Valuation Purposes (Updated)
Ignacio Velez-Pareja
Master Consultores
Date Posted: December 31, 2005
Last Revised: September 16, 2009
Working Paper Series
1468 downloads

Incl. Electronic Paper Guidelines for Forecasting Financial Statements from Historical Financial Statements for Valuation Purposes (Updated) (in Spanish)
Ignacio Velez-Pareja
Master Consultores
Date Posted: December 31, 2005
Last Revised: September 16, 2009
Working Paper Series
1253 downloads


 

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