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484,173
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393,564
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226,645
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Last 12 months:
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JEL Code: M4
5,288,928 Total downloads
Showing Papers 8,401 - 8,450 of 13,017
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Incentives for Efficient Inventory Management: The Role of Historical Cost
Management Science, Forthcoming
Tim Baldenius and
Stefan J. Reichelstein
New York University (NYU) - Department of Accounting, Taxation & Business Law
and
Stanford University - Stanford Graduate School of Business
Date Posted: July 10, 2005
Accepted Paper Series
Who is Afraid of Reg FD? The Behavior and Performance of Sell-Side Analysts Following the SEC's Fair Disclosure Rules
Journal of Business, 2006
Anup Agrawal ,
Mark A. Chen and
Sahiba Chadha
University of Alabama - Culverhouse College of Commerce & Business Administration
,
Georgia State University - Department of Finance
and
University of Alabama - Culverhouse College of Commerce & Business Administration
Date Posted: July 08, 2005
Accepted Paper Series
Corporate Governance and Firm Valuation
Journal of Accounting and Public Policy, Vol. 25, No. 4, 2006
Lawrence D. Brown and
Marcus L. Caylor
Temple University
and
Kennesaw State University
Date Posted: July 07, 2005
Last Revised: February 19, 2008
Working Paper Series
4298 downloads
Corporate Governance Failures: To What Extent is Parmalat a Particularly Italian Case?
Corporate Governance: An International Review, Vol. 13, No. 4, pp. 478-488, July 2005
Andrea Melis
University of Cagliari
Date Posted: July 06, 2005
Accepted Paper Series
25 downloads
How Useful is the Return on Capital Employed (ROCE) as a Performance Indicator?
AJMS, Vol. 1, 4th Quarter, 2005
Enyi Patrick Enyi
Babcock University
Date Posted: July 06, 2005
Accepted Paper Series
955 downloads
Jeopardy, Non-Public Information, and Insider Trading Around SEC 10-K and 10-Q Filings
Steven J. Huddart ,
Bin Ke and
Charles Shi
Pennsylvania State University, University Park - Department of Accounting
,
Nanyang Technological University
and
NUS Business School, National University of Singapore
Date Posted: July 05, 2005
Working Paper Series
286 downloads
Valuation of Partially-Controlled Investments
Zhen Deng
and
Nishi Sinha
City University of New York, CUNY Baruch College, Zicklin School of Business
and
Boston University - School of Management
Date Posted: July 05, 2005
Working Paper Series
152 downloads
How do Nonprofit Hospitals Manage Earnings?
Journal of Health Economics, Vol. 24, No. 4, pp. 815-837, July 2005
Andrew J. Leone and
R. Lawrence Van Horn
University of Miami
and
Vanderbilt University - Strategy and Business Economics
Date Posted: June 29, 2005
Accepted Paper Series
Disclosure of Managers' Forecasts in Interim Financial Statements: A Study of Effective Tax Rate Changes
Journal of American Taxation Association, Forthcoming
Mark P. Bauman
and
Kenneth W. Shaw
University of Northern Iowa - Department of Accounting
and
University of Missouri at Columbia - School of Accountancy
Date Posted: June 29, 2005
Accepted Paper Series
Interpretation and Use of Auditor Fee Disclosures
Financial Analysts Journal, Vol. 61, No. 3, pp. 96-102, May/June 2005
Julia L. Higgs
and
Denise Dickins
Florida Atlantic University - School of Accounting
and
Florida Atlantic University - School of Accounting
Date Posted: June 29, 2005
Accepted Paper Series
The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover
Accounting Review, Forthcoming
Hemang Desai ,
Chris E. Hogan and
Michael S. Wilkins
Southern Methodist University
,
Michigan State University - Department of Accounting & Information Systems
and
Trinity University
Date Posted: June 27, 2005
Accepted Paper Series
Costly Arbitrage and the Myth of Idiosyncratic Risk
Jeffrey Pontiff
Boston College - Department of Finance
Date Posted: June 24, 2005
Working Paper Series
750 downloads
Earnings Management and Return-Earnings Association of Firms Reporting Material Internal Control Weaknesses Under Section 404 of the Sarbanes-Oxley Act
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: June 23, 2005
Working Paper Series
Event Day 0? After-hours Earnings Announcements
Henk Berkman and
Cameron Truong
University of Auckland - Faculty of Business & Economics
and
Monash University
Date Posted: June 23, 2005
Working Paper Series
494 downloads
Extent of ABC Use and Its Consequences
Adam S. Maiga and
Fred A. Jacobs
School of Accounting - Florida International University
and
Georgia State University - School of Accountancy
Date Posted: June 23, 2005
Working Paper Series
Effects of Business Experience on Knowledge Retention and Decision Performance
Joanna L.Y. Ho
,
Ping Lin and
Woody M. Liao
University of California, Irvine - Accounting Area
,
affiliation not provided to SSRN
and
University of California, Riverside
Date Posted: June 22, 2005
Working Paper Series
Govern(mentality) and Accounting: The Influence of Different Enlightenment Discourses in Two Spanish Cases (1761-1777)
Abacus, Vol. 41, No. 2, pp. 181-210, June 2005
Juan Banos Sánchez-Matamoros ,
Fernando Gutiérrez Hidalgo
,
Concha Álvarez-Dardet Espejo and
Francisco Carrasco Fenech
Universidad Pablo de Olavide
,
Universidad Pablo de Olavide - Business Management
,
Universidad Pablo de Olavide
and
Universidad Pablo de Olavide
Date Posted: June 20, 2005
Accepted Paper Series
13 downloads
Professional Accounting Standards and the Public Sector - A Mismatch
Abacus, Vol. 41, No. 2, pp. 138-158, June 2005
Allan D. Barton
Australian National University (ANU) - School of Business and Information Management
Date Posted: June 20, 2005
Accepted Paper Series
27 downloads
Accounting Measurement Basis, Market Mispricing, and Firm Investment Efficiency
Pierre Jinghong Liang and
Xiaoyan Wen
Carnegie Mellon University - Tepper School of Business
and
University of Illinois at Chicago - College of Business Administration
Date Posted: June 19, 2005
Working Paper Series
488 downloads
SOX Costs: Auditor Attestation under Section 404
Susan W. Eldridge
and
Burch T. Kealey
University of Nebraska at Omaha - Department of Accounting
and
University of Nebraska at Omaha
Date Posted: June 19, 2005
Working Paper Series
1602 downloads
Does Income Smoothing Improve Earnings Informativeness?
The Accounting Review, Vol. 81, No. 1, 2006
Jenny Wu Tucker and
Paul Zarowin
University of Florida - Warrington College of Business Administration
and
New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: June 17, 2005
Last Revised: March 11, 2013
Accepted Paper Series
1995 downloads
The Impact of Legal and Voluntary Investor Protection on the Early Adoption of IFRS
Annelies Renders and
Ann Gaeremynck
Maastricht University
and
KU Leuven
Date Posted: June 17, 2005
Working Paper Series
777 downloads
Accounting and the Construction of Taste: Standard Labour Costs and the Georgian Cabinet-Maker
Abacus, Vol. 41, No. 2, pp. 117-137, June 2005
Ingrid Jeacle
University of Edinburgh - Business School
Date Posted: June 15, 2005
Accepted Paper Series
14 downloads
Accounting for the U.K.'s Private Finance Initiative: An Interview-Based Investigation
Abacus, Vol. 41, No. 2, pp. 159-180, June 2005
Ron Hodges
and
Howard Mellett
Birmingham Business School
and
Cardiff Business School
Date Posted: June 15, 2005
Accepted Paper Series
11 downloads
The Use of Management Control Systems (MCS) Information in the Small Business Sector and the Relationship between MCS, Strategy and Performance
Sinikka Jänkälä
Kemi-Tornio University of Applied Sciences - Department of Business Administration
Date Posted: June 15, 2005
Working Paper Series
785 downloads
An Investigation of the Valuation Relevance of Alternative Foreign Exchange Disclosures
Contemporary Accounting Research, Forthcoming
Florin Sabac
,
Thomas W. Scott and
Heather A. Wier
University of Alberta - Department of Accounting, Operations & Information Systems
,
University of Alberta - Department of Accounting, Operations & Information Systems
and
University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: June 14, 2005
Accepted Paper Series
122 downloads
Nothing Like the Enron Affair Could Happen in France(!)
European Accounting Review, Vol. 14, No. 2, June 2005
Hervé Stolowy
HEC Paris (Groupe HEC) - Accounting and Management Control Department
Date Posted: June 14, 2005
Accepted Paper Series
After the Scandals: A German-Speaking Perspective on Management Accounting Research and Education
European Accounting Review, Vol. 14, No. 2, 2005
Albrecht Becker
and
Martin Messner
University of Innsbruck
and
University of Innsbruck
Date Posted: June 14, 2005
Accepted Paper Series
CSR After Enron: A Role for the Academic Accounting Profession?
European Accounting Review, Vol. 14, No. 2, 2005
David Owen
Nottingham University Business School
Date Posted: June 14, 2005
Accepted Paper Series
Determinants of Managerial Earnings Guidance Prior to Regulation Fair Disclosure and Bias in Analysts' Earnings Forecasts
Contemporary Accounting Research, Forthcoming
Amy P. Hutton
Boston College - Carroll School of Management
Date Posted: June 14, 2005
Accepted Paper Series
Did the 2003 Tax Act Reduce the Cost of Equity Capital?
Dan S. Dhaliwal ,
Linda K. Krull
and
Oliver Zhen Li
University of Arizona - Department of Accounting
,
University of Oregon
and
National University of Singapore
Date Posted: June 14, 2005
Working Paper Series
375 downloads
In the Aftermath of Crisis: The Post-Enron Implications for Spanish University Accounting Educators
European Accounting Review, Vol. 14, No. 2, 2005
Jose A. Gonzalo
and
Anne M. Garvey
Universidad de Alcala de Henares
and
Universidad de Alcala de Henares
Date Posted: June 14, 2005
Accepted Paper Series
Investment Performance of Residual Income Valuation Models on the German Stock Market
University of Wuerzburg Business Management Research Paper No. 08/2005
Goesta Jamin
Unicredit Group / Hypovereinsbank
Date Posted: June 14, 2005
Last Revised: January 14, 2009
Working Paper Series
490 downloads
Financial Scandals, Accounting Change and the Role of Accounting Academics: A Perspective from North America
European Accounting Review, Vol. 14, No. 2, 2005
David J. Cooper
,
Jeff Everett and
Dean Neu
University of Alberta - Department of Accounting, Operations & Information Systems
,
University of Calgary - Department of Accounting
and
University of Calgary - Haskayne School of Business
Date Posted: June 13, 2005
Accepted Paper Series
Accounting Education, Research and Practice: After Enron, Where Do We Go?
European Accounting Review, Vol. 14, No. 2, 2005
Michael A. Diamond
University of Southern California - Leventhal School of Accounting
Date Posted: June 13, 2005
Accepted Paper Series
Classification and Market Pricing of the Cash Flows and Accruals on Trading Positions
The Accounting Review, Vol. 81, No. 2, 2006
Stephen G. Ryan ,
Jenny Wu Tucker and
Paul Zarowin
New York University (NYU) - Leonard N. Stern School of Business
,
University of Florida - Warrington College of Business Administration
and
New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: June 13, 2005
Last Revised: March 11, 2013
Accepted Paper Series
278 downloads
Corporate Governance Crisis Downunder: Post-Enron Accounting Education and Research Inertia
European Accounting Review, Vol. 14, No. 2, 2005
Lee D. Parker
University of South Australia - School of Commerce
Date Posted: June 13, 2005
Accepted Paper Series
Rules, Rogues, and Risk Assessors: Academic Responses to Enron and Other Accounting Scandals
European Accounting Review, Vol. 14, No. 2, June 2005
Sue Pickard Ravenscroft and
Paul F. Williams
Iowa State University - Department of Accounting and Finance
and
North Carolina State University - Department of Accounting
Date Posted: June 13, 2005
Accepted Paper Series
Special Debating Forum on 'In the Aftermath of Crisis: Reflections on the Principles, Values and Significance of Academic Inquiry in Accounting'
European Accounting Review, Vol. 14, No. 2, 2005
Christopher Humphrey
University of Manchester - Division of Accounting and Finance
Date Posted: June 13, 2005
Accepted Paper Series
The Impact of Departmental Interdependencies and Management Accounting System Use on Subunit Performance
European Accounting Review, Vol. 14, No. 2, 2005
Jonas Gerdin
University of Orebro
Date Posted: June 13, 2005
Accepted Paper Series
The Impact of Departmental Interdependencies and Management Accounting System Use on Subunit Performance: A Comment
European Accounting Review, Vol. 14, No. 2, 2005
Frank G. H. Hartmann
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Date Posted: June 13, 2005
Accepted Paper Series
The Impact of Departmental Interdependencies and Management Accounting System Use on Subunit Performance: A Second Look
European Accounting Review, Vol. 14, No. 2, 2005
Jonas Gerdin
University of Orebro
Date Posted: June 13, 2005
Accepted Paper Series
The Influence of Accounting Changes on Financial Analysts' Forecast Accuracy and Forecasting Superiority: Evidence from the Netherlands
European Accounting Review, Vol. 14, No. 2, 2005
Erik Peek
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Date Posted: June 13, 2005
Accepted Paper Series
Fleuriet's Rebuttal to 'Questioning Fleuriet's Model of Working Capital Management on Empirical Grounds'
Michel J. Fleuriet
University of Pennsylvania - The Wharton School
Date Posted: June 11, 2005
Working Paper Series
628 downloads
Are Insider Trades and Earnings Management Related?
Julia Sawicki
Instituto Superior de Economia e Gestão
Date Posted: June 10, 2005
Working Paper Series
313 downloads
Audit Partner Rotation, Earnings Quality and Earnings Conservatism
Jane Hamilton ,
Caitlin M. S. Ruddock
,
Donald J. Stokes and
Stephen L. Taylor
La Trobe University
,
University of New South Wales (UNSW) - School of Accounting
,
Monash University
and
University of New South Wales (UNSW) - School of Accounting
Date Posted: June 10, 2005
Working Paper Series
1532 downloads
The Auditor-Client Management Relationship in Financial Reporting Negotiation: Focusing on the Dyad
Michael Gibbins ,
Susan A. McCracken
and
Steven Salterio
University of Alberta - Department of Accounting, Operations & Information Systems
,
McMaster University - Michael G. DeGroote School of Business
and
Queen's University - School of Business
Date Posted: June 10, 2005
Working Paper Series
426 downloads
The Effectiveness of Alternative Training Techniques on Analytical Procedures Performance
Kimberly Moreno ,
Sudip Bhattacharjee and
Duane M Brandon
Northeastern University - College of Business Administration
,
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems
and
Auburn University
Date Posted: June 09, 2005
Working Paper Series
418 downloads
A Macro Approach to Detection and Prevention of Corporate Insolvency
Enyi Patrick Enyi
Babcock University
Date Posted: June 09, 2005
Working Paper Series
244 downloads
CEOs' Outside Employment Opportunities and the Lack of Relative Performance Evaluation in Compensation Contracts
Journal of Finance, Forthcoming
Shivaram Rajgopal ,
Terry J. Shevlin and
Valentina L. Zamora
Emory University - Goizueta Business School
,
University of California-Irvine
and
Seattle University - Albers School of Business and Economics
Date Posted: June 09, 2005
Accepted Paper Series
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