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JEL Code: M4
5,335,030 Total downloads
Showing Papers 8,151 - 8,200 of 13,132
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On Transitory Earnings Review of Accounting Studies, Vol 4, Issue 3 & 3
James A. Ohlson
Date Posted: November 08, 1999
Once Bitten, Twice Shy: The Relation Between Outcomes of Earnings Guidance and Management Guidance Strategy
Mei Feng
and
Adam S. Koch
Date Posted: September 27, 2006Last Revised: March 20, 2008406 downloads
Once More, the Correct Definition for the Cash Flows to Value a Firm (Free Cash Flow and Cash Flow to Equity)
Ignacio Velez-Pareja
Date Posted: February 03, 2005Last Revised: October 29, 20071767 downloads
Once More, the Correct Definition for the Cash Flows to Value a Firm (Free Cash Flow and Cash Flow to Equity) (Spanish Version)
Ignacio Velez-Pareja
Date Posted: January 06, 2005Last Revised: October 29, 20071016 downloads
One Cheer for Credit Rating Agencies: How the Mark-to-Market Accounting Debate Highlights the Case for Rating-Dependent Regulation 60 S.C. L. Rev. 749 (2009)
John P. Hunt
Date Posted: January 23, 2009Last Revised: February 19, 2013571 downloads
One Hundred Issues Of Revista Espanola De Financiacion Y Contabilidad (REFC)-Insights Into Trends In The Spanish Academic Community UPF Economics and Business Working Paper No. 540
Oriol Amat and
Ester Oliveras
Date Posted: June 29, 2001109 downloads
One Hundred Years in Prison for $126 Million Fraud Review of Business & Finance Case Studies, Vol. 1, No. 1, pp. 73-80, 2010
Kathleen Dunne
and
Maria H. Sanchez
Date Posted: July 10, 2011101 downloads
One Hundred Years of Disappointed Expectations: A Quantitative Content Analysis of the Auditor's Responsibility to Discover Fraud Traced Through Montgomery's Auditing, 1912-1998 Journal of Forensic & Investigative Accounting, 2011
Stephanie D. Moussalli
,
O. Ronald Gray
and
Gokhan Karahan
affiliation not provided to SSRN
Date Posted: September 22, 2010Last Revised: August 03, 2012123 downloads
One Year Later: An Analysis of FIN 48 Disclosures in 2007 Forms 10-K Tax Notes, Vol. 121, No. 5, 2008
Nancy B. Nichols
Date Posted: November 01, 2008
Online Homework versus Intelligent Tutoring Systems: Pedagogical Support for Transaction Analysis and Recording Issues in Accounting Education, Forthcoming
Fred Phillips and
Benny G. Johnson
Date Posted: June 30, 2008Last Revised: November 07, 2010145 downloads
Online Information Acquisition and Investor Trading
Lei Gao ,
Oliver Zhen Li and
P. Eric Yeung
Date Posted: September 18, 2011Last Revised: December 09, 2012178 downloads
Online vs. Face to Face: Is There a Difference in How Accounting and Finance Students Learn in an Online vs. Face-to-Face Setting?
Kimberly A. Sipes
and
Victor Ricciardi
Date Posted: April 27, 2006653 downloads
Opacity and Executive Compensation
Miguel A. Ferreira ,
Paul A. Laux and
Garen Markarian
Date Posted: November 02, 2010189 downloads
Opacity, Crash Risk, and the Option Smirk Curve
Mark Thomas Bradshaw ,
Amy P. Hutton ,
Alan J. Marcus and
Hassan Tehranian
Date Posted: July 17, 2010Last Revised: August 09, 2010275 downloads
Opaque Financial Reports, R-Square, and Crash Risk
Amy P. Hutton ,
Alan J. Marcus and
Hassan Tehranian
Date Posted: April 04, 2008Last Revised: July 08, 2009482 downloads
Open Exchange of Control Patterns: A Pattern-Matching Application of Artificial Intelligence American Accounting Association: Fourteenth Annual Research Workshop on Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax, 2005
Kenneth R. Henry
and
Ronald Marlin Lee
Date Posted: July 18, 201222 downloads
Open Innovation and Cost Based Decision Making Mechanisms: A Review Studies in Business and Economics, Vol. 7, Issue 2, pp. 158-171, August 2012
Md. Salah Uddin Rajib ,
Luo Fan
and
Emil Sudath Kumara
Date Posted: December 29, 201240 downloads
Open versus Closed Conference Calls: The Determinants and Effects of Broadening Access to Disclosure JAE Boston Conference June 2001
Brian J. Bushee ,
Dawn A. Matsumoto and
Gregory S. Miller
Date Posted: January 11, 2001703 downloads
Open versus Closed Conference Calls: The Determinants and Effects of Broadening Access to Disclosure Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 149-180, January 2003
Brian J. Bushee ,
Dawn A. Matsumoto and
Gregory S. Miller
Date Posted: October 16, 2002
Open-Book Accounting and Accounting Information Systems in Cooperative Relationships D’Atri A., Ferrara M., George J.F. e Spagnoletti P. (edited by), Information Technology and Innovation Trends in Organizations, ITAIS: The Italian Association for Information Systems, Springer Physica-Verlag, Berlin, Heidelberg, ISBN: 978-3-7908-2631-9,
Alessandro Scaletti
and
Sabrina Pisano
Date Posted: November 29, 2012Last Revised: December 03, 2012191 downloads
Open-Book Accounting: Reason for Failure of Inter-Firm Cooperation? Management Accounting Research, Forthcoming
Melanie Windolph
and
Klaus Moeller
affiliation not provided to SSRN
and
University of St. Gallen
Date Posted: July 23, 2011
Open-Market Stock Repurchase Announcements and Revaluation of Prior Accounting Information THE ACCOUNTING REVIEW, Vol 72, No 3, July 1997
Li-Chin Jennifer Ho ,
Chao-Shin Liu and
Ramachandran Ramanan
Date Posted: September 17, 1997
Opening the Door to Accounting Change: Transformations in Chinese Public Sector Accounting
Qingmei Xue
and
Luca Zan
Date Posted: August 22, 2012103 downloads
Opening the ‘Black Box’ of Efficiency Measurement – Input Allocation in Multi-Output Settings
Laurens Cherchye
,
Bram De Rock
,
Bart Dierynck
,
Filip Roodhooft and
Jeroen Sabbe
Date Posted: August 16, 201057 downloads
Operating Leases and Credit Assessments
Jennifer Lynne M. Altamuro
,
Rick Johnston ,
Shail Pandit and
Haiwen Zhang
Date Posted: April 03, 2008Last Revised: November 15, 2012704 downloads
Operating Performance Improvements after Corporate Takeovers: Fact or Fallacy?
Amir Amel-Zadeh
Date Posted: July 05, 20091561 downloads
Operating Profit Behavior around IPOs in a Rational Equilibrium with Asymmetric Information
Madhur Duggar
affiliation not provided to SSRN
Date Posted: December 16, 2003163 downloads
Operating Risk and Accounting Conservatism: An Empirical Study The International Journal of Business and Finance Research, v. 7 (1) p. 55-68
Richard Zhe Wang
Date Posted: January 29, 2013276 downloads
Operation of Management Control Practices as a Package - A Case Study on Control System Variety in a Growth Firm Context Management Accounting Research, Forthcoming
Mikko Sandelin
Date Posted: August 29, 2008
Operational Risk - Opportunities for Accounting Research Journal of Law and Financial Management, Vol. 7, No. 2, pp. 26-35, December 2008
Patrick J. McConnell
Date Posted: December 12, 2009205 downloads
Operational Risk, Translation, and Globalization Contemporary Economics, Vol. 6, No. 2, pp. 26-39, 2012
Barbara Czarniawska
Date Posted: November 24, 201227 downloads
Opinion Divergence and Post-Earnings Announcement Drift
Kirsten L. Anderson
,
Jeffrey H. Harris and
Eric C. So
Date Posted: March 13, 2007313 downloads
Opinion Shopping, Audit Firm Dismissals, and Audit Committees
Clive S. Lennox
Date Posted: February 12, 20021181 downloads
Opinion-Producing Agents: Career Concerns and Exaggeration
Eric Zitzewitz
Date Posted: June 09, 2001253 downloads
Opinions on the Ethics of Tax Evasion: A Comparative Study of Utah and New Jersey
Robert W. McGee and
Sheldon R. Smith
Date Posted: April 09, 200879 downloads
Opportunistic Disclosure in Press Release Headlines Accounting and Business Research, 2012
Encarna Guillamon Saorin
,
Beatriz Garcia Osma and
Michael John Jones
affiliation not provided to SSRN
Date Posted: October 14, 201181 downloads
Opportunities and Challenges in the Implementation of Quality Assurance for Auditing in Kosovo Acta Universitatis Danubius, Vol 8, No. 2, 2012
Edona Perjuci-Uka
,
Hysen Ismajli
and
Arber H. Hoti
Date Posted: April 30, 201268 downloads
Opportunities for Artificial Intelligence Development in the Accounting Domain: The Case for Auditing International Journal of Intelligent Systems in Accounting, Finance and Management, Vol. 14, No. 3, pp. 77-86, July/September 2006
Amelia A. Baldwin
,
Carol E. Brown
and
Brad S. Trinkle
Date Posted: October 17, 2007
Opportunities for Creative Disclosure: Distortions in the Calculation of MER
Nigel Finch and
Guy Ford
Date Posted: February 07, 2006139 downloads
Opportunities for Task-Level Research Within the Audit Process International Journal of Auditing, Forthcoming
William F. Messier Jr.
Date Posted: May 19, 2010Last Revised: June 06, 2010105 downloads
Opportunities Knocking: Residual Income Valuation of an Adaptive Firm Journal of Accounting, Auditing and Finance, Vol. 15, No. 3, pp. 225-266, Summer 2000
Kenton K. Yee
Date Posted: August 30, 20001925 downloads
Opportunity Cost, Excess Profit, and Counterfactual Conditionals Frontiers in Finance and Economics, Vol. 6, No. 1, pp. 118-154, April 2009
Carlo Alberto Magni
Date Posted: June 12, 201047 downloads
Opportunity Cost, Excess Profit, and Counterfactual Conditionals Frontiers in Finance and Economics, 2009, 6(1) (April) 118−154,
Carlo Alberto Magni
Date Posted: November 11, 2007Last Revised: July 14, 200978 downloads
Optimal Accounting Policies Under Financial Constraints: Aggressive Versus Conservative
Masatomo Akita
and
Yusuke Osaki
Date Posted: March 10, 2011128 downloads
Optimal Asian Multi-Currency Strategy Portfolios with Exact Risk Attribution Centre for Research in Financial Services WP #98-02
Cornelis A. Los
Date Posted: August 20, 1998319 downloads
Optimal Audit Quality, Agency Conflicts and Efficient Investment Decisions
Beatriz Mariano
Date Posted: May 10, 2012205 downloads
Optimal Auditing Under Intermediated Contracting Dartmouth Working Paper No. 02-03
Wolfgang Gick
Date Posted: November 08, 2004
Optimal Capital Structure for Finite Cash Flows
Felipe Mejia-Pelaez ,
Ignacio Velez-Pareja and
James W. Kolari
Date Posted: April 02, 2011Last Revised: December 05, 2011539 downloads
Optimal Contracting and Incentives to Manage Risk
Martin Guohai Wu
Date Posted: July 14, 1997
Optimal Contracting, Accounting Standards and Market Structures Contempoary Accounting Research, Vol. 16, No. 2, Summer 1999, pp. 243-276
Michael Kirschenheiter
Date Posted: June 24, 2002
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