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JEL Code: M4
5,293,891 Total downloads
Showing Papers 801 - 850 of 13,024
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The Financial Analyst Forecasting Literature: A Taxonomy with Suggestions for Further Research International Journal of Forecasting, Vol. 24, No. 1, 2008
Sundaresh Ramnath ,
Steve Rock and
Philip B. Shane
Date Posted: February 18, 20081427 downloads
Evidence on the Role of Accounting Conservatism in Monitoring Managers' Investment Decisions Accounting and Finance, Forthcoming
Anwer S. Ahmed and
Scott Duellman
Date Posted: September 16, 2007Last Revised: June 11, 20101426 downloads
Performance Standards in Incentive Contracts
Kevin J. Murphy
Date Posted: November 26, 19991425 downloads
Corporate Social and Environmental Reporting: Another Dimension for Accounting Information
Camelia Iuliana Lungu
,
Chirata Caraiani
,
Cornelia Dascalu
,
Raluca Guse
and
Daniela Sahlian
Date Posted: August 12, 20091422 downloads
Neither EVA® Nor CVA®, But NVA - Measuring Financial Performance, Uninterrupted, from Start to Finish
Jan F. Jacobs
Date Posted: February 06, 20031422 downloads
A Comprehensive Structure to Help Analyze, Detect and Prevent Fraud
Alan Reinstein and
Mohamed E. Bayou
Date Posted: August 16, 19991417 downloads
Application of the Fair Value Option Under IAS 39: Effects on the Volatility of Bank Earnings Journal of International Accounting Research, Forthcoming
Peter Fiechter
Date Posted: May 08, 2009Last Revised: January 11, 20111416 downloads
Corporate Disclosure Quality and Properties of Analysts' Information Environment
Donal Byard and
Kenneth W. Shaw
Date Posted: November 04, 20021415 downloads
Rethinking the Influence of Agency Theory in the Accounting Academy Issues in Accounting Education, Vol. 21, No. 1, pp. 17-30, 2006
Jeffrey R. Cohen and
Lori Holder-Webb
Date Posted: October 13, 2005Last Revised: September 27, 20091414 downloads
The Role of Auditing in Investor Protection
Paul Newman ,
Evelyn Patterson
and
Reed Smith
Date Posted: August 10, 20031413 downloads
Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong?
Douglas F. Prawitt ,
Nathan Y. Sharp and
David A. Wood
Date Posted: January 29, 2009Last Revised: June 23, 20111412 downloads
The Effect of Investment Opportunity Set and Debt Level on Earnings-Returns Relationship and the Pricing of Discretionary Accruals
Ferdinand A. Gul ,
Sidney Leung and
Bin Srinidhi
Date Posted: September 12, 20001411 downloads
CEO and CFO Career Penalties to Missing Quarterly Analysts Forecasts
Richard Mergenthaler Jr. ,
Shivaram Rajgopal and
Suraj Srinivasan
Date Posted: June 29, 2008Last Revised: August 12, 20121410 downloads
Do Firms Use the Deferred Tax Asset Valuation Allowance to Manage Earnings?
Christine C. Bauman ,
Mark P. Bauman and
Robert F. Halsey
Date Posted: September 14, 20001408 downloads
The Role of International Accounting Standards in Foreign Direct Investment: A Case Study of Russia International Trade and Finance Association, Forthcoming
Galina Preobragenskaya and
Robert W. McGee
Date Posted: October 28, 20031408 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
Integration of Qualitative and Quantitative Methods in Management Accounting Research: A Critical Realist Approach
Sven Modell
Date Posted: June 29, 20071406 downloads
Short-Termism, the Financial Crisis, and Corporate Governance Journal of Corporation Law, Vol. 37, p. 264, 2011, San Diego Legal Studies Paper No. 12-078
Lynne Dallas
Date Posted: February 16, 20121405 downloads
Auditor Reputation, Auditor Independence and the Stock Market Reaction to Andersen's Clients SUNY at Binghamton School of Management Working Paper
Srinivasan Krishnamurthy ,
Jian Zhou and
Nan Zhou
Date Posted: March 06, 20031402 downloads
Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective
Mark W. Nelson and
Hun-Tong Tan
Date Posted: July 28, 20051402 downloads
The Ethics of Creative Accounting: Some Spanish Evidence Univ. Pompeu Fabra, Economics and Business Working Paper No. 455
Oriol Amat ,
John Blake and
Ester Oliveras
affiliation not provided to SSRN
and
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences
Date Posted: August 01, 20001400 downloads
Changes in Analysts’ Information Environment Following Sarbanes-Oxley Act and the Global Settlement AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Joy Begley ,
Yanmin Gao
and
Qiang Cheng
Date Posted: August 23, 2007Last Revised: April 09, 20131395 downloads
Constraints on Accrual Components of Earnings in Equity Valuation
Mary E. Barth
,
William H. Beaver
,
John R. M. Hand and
Wayne R. Landsman
Date Posted: August 09, 20021395 downloads
Accounting for the Tax Benefits of Employee Stock Options and Implications for Research University of Washington Working Paper
Terry J. Shevlin and
Michelle Hanlon
Date Posted: May 29, 20011394 downloads
Differential Earnings Management to Avoid Earnings Declines
and Losses Across Publicly and Privately-Held Banks
Anne Beatty ,
Bin Ke and
Kathy R. Petroni
Date Posted: February 11, 20001394 downloads
Procyclicality and Fair Value Accounting IMF Working Paper No. 09/39
Juan A. Sole
,
Alicia Novoa and
Jodi Scarlata
Date Posted: March 23, 20091393 downloads
The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality
Hollis Ashbaugh Skaife ,
Daniel W. Collins ,
William R. Kinney, Jr. and
Ryan LaFond
Date Posted: June 06, 20061393 downloads
Audit Office Size, Audit Quality and Audit Pricing Auditing: A Journal of Practice and Theory, Forthcoming
Jong-Hag Choi ,
Jeong-Bon Kim V
,
Chansog (Francis) Kim and
Yoonseok Zang
Date Posted: August 31, 2007Last Revised: April 17, 20131392 downloads
Earnings Risk in Project Valuation: Accounting-Based Investment Decisionmaking EFA 0620
Kenton K. Yee
Date Posted: October 04, 20001391 downloads
Auditor Compensation and Audit Failure: An Empirical Analysis EFA 2003 Annual Conference Paper No. 681
Mukesh Bajaj ,
Katherine Gunny
and
Atulya Sarin
Date Posted: May 06, 20031390 downloads
The Perpetration and Prevention of Cybercrimes Internal Auditing, Vol. 23, No. 2, pp. 3-12, March/April 2008
Stanley Kratchman
,
Jacob Lawrence Smith
and
Murphy Smith
Date Posted: April 22, 20081389 downloads
Modeling the Impacts of Inflation in Investment Appraisal
Joseph Tham and
Ignacio Velez-Pareja
Date Posted: May 13, 20021387 downloads
The Impact of Improved Auditor Independence on Audit Market Concentration in China
Mark L. DeFond ,
T.J. Wong and
Shuhua Li
Date Posted: October 30, 19991387 downloads
Earnings Management and the Market Performance of Acquiring Firms
Henock Louis
Date Posted: November 22, 20021386 downloads
Sustainability Reporting Frameworks
Nigel Finch
Date Posted: May 17, 20061386 downloads
The Adoption of IFRS in the UK AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Mari Paananen
and
Nimita Parmar
Date Posted: October 01, 20081386 downloads
What Drives the Comparability Effect of Mandatory IFRS Adoption?
Stefano Cascino and
Joachim Gassen
Date Posted: May 14, 2009Last Revised: September 26, 20121386 downloads
Are International Financial Reporting Standards (IFRS) an Unstoppable Juggernaut for US and Global Financial Reporting? The Business Review, Cambridge, Vol. 10, No. 1, Summer 2008
Murphy Smith
Date Posted: April 24, 2008Last Revised: March 14, 20101384 downloads
Segment Profitability and the Proprietary and Agency Costs of Disclosure
Philip G. Berger and
Rebecca N. Hann
Date Posted: September 24, 20031384 downloads
COSO 1992 Control Framework and Management Reporting on Internal Control: Survey and Analysis of Implementation Practices Published as a Research Monograph by the Institute of Management Accountants in U.S.A.
Parveen P. Gupta
Date Posted: June 11, 20091382 downloads
Job Security and Income Smoothing: An Empirical Test of the Fudenberg and Tirole (1995) Model
Anwer S. Ahmed ,
Jian Zhou and
Gerald J. Lobo
Date Posted: December 15, 2000Last Revised: June 13, 20111382 downloads
The Association Between Audit Quality and Abnormal Audit Fees
Jong-Hag Choi ,
Jeong-Bon Kim V
and
Yoonseok Zang
Date Posted: November 16, 20051381 downloads
Executive Pensions Journal of Corporation Law, Vol. 30, No. 4, pp. 823-855, 2005, Harvard Law and Economics Discussion Paper No. 507
Lucian A. Bebchuk and
Robert J. Jackson Jr.
Date Posted: March 30, 2005Last Revised: April 29, 20091380 downloads
The Accuracy and Bias of Equity Values Inferred from Analysts' Earnings Forecasts
Takashi Yaekura and
Theodore Sougiannis
Date Posted: January 17, 20011380 downloads
The Balanced Scorecard as a Knowledge Management Tool: A French Experience in a Semi-Public Insurance Company
Grégory Wegmann
Date Posted: September 10, 20071380 downloads
Conservative Accounting Choices
Mark Bagnoli and
Susan G. Watts
Date Posted: May 31, 20021378 downloads
The Evolution of a Management Accounting Idea: The Case of Beyond Budgeting
Sebastian Becker
,
Martin Messner
and
Utz Schäffer
Date Posted: January 16, 2010Last Revised: March 11, 20101378 downloads
The Struggle Against Creative Accounting: Is 'True and Fair View' Part of the Problem or Part of the Solution? UPF Economics Working Paper 363
Oriol Amat ,
John Blake and
Ester Oliveras
affiliation not provided to SSRN
and
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences
Date Posted: April 20, 19991378 downloads
A Survey of Derivatives Use by UK Nonfinancial Companies Manchester Business School Manchester Business School 455-03
Ahmed A. El-Masry
Date Posted: May 07, 20041377 downloads
Financial Reporting Incentives for Conservative Accounting: The Influence of Legal and Political Institutions
Robert M. Bushman and
Joseph D. Piotroski
Date Posted: January 19, 20051377 downloads
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