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JEL Code: M4
5,288,123 Total downloads
Showing Papers 8,151 - 8,200 of 13,018
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An Empirical Study of Net Assets Disclosure: Inflation Accounting Revisited International Journal of Business, Vol. 10, No. 4, 2005
David C. Yang
,
Miklos A. Vasarhelyi ,
Caixing Liu
and
Kim Shima
Date Posted: November 02, 2005404 downloads
Audit Quality and Earnings Management in France
Charles Piot and
Rémi Janin
Date Posted: November 02, 20052138 downloads
Auditor Concentration and Industry Specialization Among French Listed Companies in 1997-98 Comptabilité, Contrôle, Audit, November 2005,
Charles Piot
Date Posted: November 02, 2005
Doing Quantitative Field Research in Management Accounting
Shannon W. Anderson and
Sally K. Widener
Date Posted: November 02, 20051063 downloads
Firm Growth and Disclosure: An Empirical Analysis Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Xiumin Martin
,
Inder K. Khurana and
Raynolde Pereira
Date Posted: November 02, 2005
Market Reactions to the Disclosure of Internal Control Weaknesses and to the Characteristics of those Weaknesses under Section 302 of the Sarbanes Oxley Act of 2002
Jacqueline S. Hammersley
,
Linda A. Myers and
Catherine Shakespeare
Date Posted: November 02, 20052101 downloads
The Existence and Independence of Audit Committees in France Accounting & Business Research, Vol. 34, No. 3, pp. 223-246
Charles Piot
Date Posted: November 02, 2005
The Numbers Game: How Do Managers Compensated with Stock Options Meet Analysts' Earnings Forecasts? Research in Accounting Regulation, Vol. 18, 2005
Mark P. Bauman ,
Mike Braswell
and
Kenneth W. Shaw
Date Posted: November 02, 2005
The Structual Dimensions of Intellectual Capital: Emerging Challenges for Management and Accounting Southern African Business Review, Vol. 4, No. 2, pp. 14-20, 2000
David O'Donnell and
Philip O'Regan
Date Posted: November 02, 2005
Volume, Opinion Divergence and Returns: A Study of Post-Earnings Announcement Drift Journal of Accounting Research, Forthcoming
Jon A. Garfinkel
and
Jonathan S. Sokobin
Date Posted: November 02, 2005
Form of Voluntary Disclosure: Recomendation and Business Practices in Europe and U.S. University of Milan Working Paper
Giacomo Boesso
Date Posted: October 31, 2005422 downloads
How to Assess the Quality of Voluntary Disclosures
Giacomo Boesso
Date Posted: October 31, 2005537 downloads
Income Smoothing over the Business Cycle: Changes in Banks' Coordinated Management of Provisions for Loan Losses and Loan Charge-Offs from the Pre-1990 Bust to the 1990s Boom Accounting Review, March 2006
Stephen G. Ryan and
Chi-Chun Liu
Date Posted: October 31, 2005
Is Earnings Fraud Associated with High Deferred Tax and/or Book Minus Tax Levels? Auditing: A Journal of Practice & Theory, Vol. 27, May 2008
Michael Ettredge ,
Lili Sun
,
Picheng Lee
and
Asokan Anandarajan
Date Posted: October 31, 2005Last Revised: April 22, 2008956 downloads
Why Some Companies Seek Shareholder Ratification on Auditor Selection Accounting Horizons, Forthcoming
Jagan Krishnan and
Zhongxia Shelly Ye
Date Posted: October 31, 2005
Analyst Coverage and Earnings Management Journal of Financial Economics, Vol. 88, pp. 245-271, 2008
Frank Yu
Date Posted: October 27, 2005Last Revised: February 04, 20091364 downloads
Flexibility of Commemorative Dividends and Dividends Manipulation
Hiroyuki Ishikawa
Date Posted: October 27, 200563 downloads
Disclosure of Accounting Information and Stock Return Volatility in Brazil
Luis Gustavo do Lago Quinteiro
Date Posted: October 26, 2005939 downloads
Social Norms Versus Standards of Accounting GENERAL ACCOUNTING THEORY: TOWARDS BALANCED DEVELOPMENT, M. Dobija, Susan Martin, eds., Cracow, Poland: Cracow University of Economics, pp. 157-177, 2005
Shyam Sunder
Date Posted: October 26, 2005
Which Institutional Investors Trade Based on Private Information About Earnings and Returns?
Brian J. Bushee and
Theodore H. Goodman
Date Posted: October 26, 2005541 downloads
Financial Moral Panic! Sarbanes-Oxley, Financier Folk Devils, and Off-Balance Sheet Arrangements Seton Hall Law Review, Vol. 36, March 2006
José Gabilondo
Date Posted: October 25, 2005230 downloads
The Audit Firm Rotation Rule: A Review of the Literature SDA Bocconi Research Paper
Mara Cameran
,
Emilia Merlotti
and
Dino Di Vincenzo
Date Posted: October 24, 2005Last Revised: December 23, 20111936 downloads
The Impact of Nonaudit Services Fee Levels on Investor Perceptions of Auditor Independence, Market Efficiency, and Wealth Distribution
Shawn M. Davis
and
Dana Hollie
Date Posted: October 24, 2005
Why Do Firms Go Dark? Causes and Economic Consequences of Voluntary SEC Deregistrations ECGI - Finance Working Paper No. 155/2007, AFA 2006 Boston Meetings Paper, Robert H. Smith School Research Paper No. RHS 06-045
Christian Leuz ,
Alexander J. Triantis and
Tracy Yue Wang
Date Posted: October 24, 2005Last Revised: February 13, 20112959 downloads
The Different Types of Assurance Services and Levels of Assurance Provided International Journal of Auditing, Vol. 9, No. 2, pp. 91-102, July 2005
Mahreen Hasan
,
Steven Maijoor ,
Theodore J. Mock ,
Peter Roebuck
,
Roger Simnett and
Ann Vanstraelen
Date Posted: October 23, 200520 downloads
Are In-Process Research and Development Charges Too Aggressive? Evidence from Acquired Firms' R&D Expenses and Acquirers' IPRD Charges
Thomas D. Dowdell Jr. ,
Steve C. Lim and
Eric Press
Date Posted: October 21, 2005223 downloads
A Fundamental-Analysis-Based Test for Speculative Prices Accounting Review, Forthcoming
Asher Curtis
Date Posted: October 18, 2005Last Revised: July 27, 2011273 downloads
Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report Auditing: A Journal of Practice & Theory, Vol. 24, Supplement, pp. 115-138, 2005
Jagan Krishnan and
Yinqi Zhang
Date Posted: October 17, 2005Last Revised: February 23, 2009204 downloads
International Earnings Management and Accounting Standards
Michael D. Yu
Date Posted: October 17, 20051766 downloads
CFOs in e-Business: e-Architects or Foot-Soldiers? Knowledge and Process Management, Vol. 11, No. 2, pp. 105-116, 2004
David O'Donnell ,
Nick Bontis
,
Philip O'Regan
,
Tom Kennedy
,
Peter Cleary
and
Ailish Hannigan
Date Posted: October 14, 200591 downloads
Client, Industry and Country Factors Affecting Choice of Big N Industry Expert Auditors Journal of Accounting, Auditing and Finance, Forthcoming
Michael Ettredge ,
Chee Yeow Lim
and
Soo Young Kwon
Date Posted: October 13, 2005Last Revised: April 18, 2013332 downloads
A Concept of Multiple-Entity Accounting for Capital Distribution
George Bijak
Date Posted: October 13, 2005Last Revised: May 04, 2011402 downloads
Abnormal Returns from Predicting Earnings Thresholds Review of Accounting Studies, Vol. 10, pp. 465-496, 2005
Lynn L. Rees
Date Posted: October 13, 2005
Contagion or Competition: Going Concern Audit Opinions for Real Estate Firms Journal of Real Estate Finance and Economics, Vol. 32, No. 4, 2006
R. Stephen Elliott
,
Michael J. Highfield
and
Mark Schaub
Date Posted: October 13, 2005
Do Local Analysts Know More? A Cross-Country Study of the Performance of Local Analysts and Foreign Analysts Journal of Financial Economics (JFE), Forthcoming
Kee-Hong Bae ,
Hongping Tan
and
Rene M. Stulz
Date Posted: October 13, 2005439 downloads
Is Silence Golden? An Empirical Analysis of Firms that Stop Giving Quarterly Earnings Guidance
Shuping Chen ,
Dawn A. Matsumoto and
Shivaram Rajgopal
Date Posted: October 13, 20052003 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, 20091413 downloads
The Association Between the Legal and Financial Reporting Environments and Forecast Performance of Individual Analysts Contemporary Accounting Research, Vol. 22, No. 4, December 2005
Ran Barniv ,
Wayne B. Thomas and
Mark Myring
Date Posted: October 13, 2005418 downloads
The Relation between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks
Katherine Gunny
Date Posted: October 13, 2005Last Revised: February 02, 20123075 downloads
The Valuation Consequences of Voluntary Accounting Changes
James S. Linck ,
Thomas J. Lopez and
Lynn L. Rees
Date Posted: October 13, 2005419 downloads
Accounting Education in Bosnia and Herzegovina
Robert W. McGee
Date Posted: October 12, 2005126 downloads
Accounting Education in Ukraine
Robert W. McGee and
Galina Preobragenskaya
Date Posted: October 12, 2005150 downloads
Accounting Information, Disclosure, and the Cost of Capital Wharton Financial Institutions Center Working Paper Series #06-20
Richard A. Lambert ,
Christian Leuz and
Robert E. Verrecchia
Date Posted: October 12, 20055618 downloads
Accounting Reform in Armenia
Robert W. McGee
Date Posted: October 12, 2005252 downloads
Doing Qualitative Field Research in Management Accounting: Positioning Data to Contribute to Theory
Thomas Ahrens and
Christopher S. Chapman
Date Posted: October 12, 2005654 downloads
Management Accounting as Practice
Thomas Ahrens and
Christopher S. Chapman
Date Posted: October 12, 2005796 downloads
The Ethics of Tax Evasion: A Survey of Romanian Business Students and Faculty
Robert W. McGee
Date Posted: October 12, 2005465 downloads
Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards Journal of Accounting Research, Forthcoming, EFA 2006 Zurich Meetings
Vicentiu Covrig ,
Mark L. DeFond and
Mingyi Hung
Date Posted: October 11, 2005642 downloads
The Rise of Deferred Tax Assets in Japan: The Case of the Major Japanese Banks Journal of Accounting & Economics (JAE), Forthcoming
Douglas J. Skinner
Date Posted: October 10, 2005Last Revised: September 21, 2008544 downloads
A Comparative Study of Accounting Education in Ukraine and the USA
Robert W. McGee
Date Posted: October 09, 2005325 downloads
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