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JEL Code: M40
870,511 Total downloads
Showing Papers 841 - 890 of 2,720
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Persistent Profits & Transitory Losses: Role of IT Innovation Capability CAAA Annual Conference 2010
Changling Chen ,
Jee-Hae Lim
and
Theophanis C. Stratopoulos
Date Posted: January 10, 2010Last Revised: May 31, 201048 downloads
Management Control as a Meso-Foundation of Capabilities
Norman T. Sheehan
and
Hanno Roberts
Date Posted: January 09, 201034 downloads
Reputation of Low-Quality Big 4 and Non-Big 4 Auditors:
Evidence from Auditor Switches of Former ChuoAoyama Clients CAAA Annual Conference 2010
Hikaru Murase
,
Shingo Numata
and
Fumiko Takeda
affiliation not provided to SSRN
,
affiliation not provided to SSRN
and
University of Tokyo
Date Posted: January 06, 2010Last Revised: September 01, 2011214 downloads
Externalities and Internalities in Sustainability Reporting CAAA Annual Conference 2010
Irene M. Herremans
,
Jamal A. Nazari
and
Laurie Ingraham
affiliation not provided to SSRN
Date Posted: January 05, 2010147 downloads
The Relative Efficiency of Clawback Provisions in Compensation Contracts Finance and Corporate Governance Conference 2011 Paper
Carolyn B. Levine and
Michael J. Smith
Date Posted: January 05, 2010Last Revised: March 21, 2011260 downloads
Buyback Monitor January 2010: Corporate Stock Buyback Profits of 280 Firms 2000-2009
M. A. Gumport
Date Posted: January 03, 2010179 downloads
Does Auditing Deter Potentially Fraudulent Earnings Management? An Experimental Investigation
Qiu Chen
,
Khim Kelly
and
Steven Salterio
Date Posted: December 30, 2009Last Revised: December 15, 2010291 downloads
Some Considerations About Fair View: A Special Reference to the Project of Conceptual Framework LASB-FASB
Antonio Somoza
Date Posted: December 23, 2009113 downloads
The Influence of Ownership and Compensation Practices on Charitable Activities
Leslie Eldenburg ,
Fabio B. Gaertner and
Theodore H. Goodman
Date Posted: December 18, 2009Last Revised: March 21, 2013214 downloads
Auditors’ Use of Brainstorming in the Consideration of Fraud: Reports from the Field The Accounting Review, Vol. 85, No. 4, pp. 1273-1301, July 2010
Joseph F. Brazel
,
Tina Carpenter
and
J. Gregory Jenkins
Date Posted: December 14, 2009Last Revised: July 03, 2010
A Case Based Analysis of Impairment Decision Making Journal of Law and Financial Management, Vol. 7, No. 2, pp. 36-42, December 2008
Nigel Finch
Date Posted: December 12, 2009114 downloads
FASB EITF 99-16 Provides Necessary Guidance to Avoid Overstatements of Net Income Journal of Law and Financial Management, Vol. 7, No. 1, pp. 36-42, June 2008
Timothy L. McCoy
and
Margaret A. Hoskins
Date Posted: December 12, 2009Last Revised: February 12, 201050 downloads
FRS 36: An Analysis of the Compliance Level and Disclosure Quality of Singaporean Listed Firms Journal of Law and Financial Management, Vol. 7, No. 1, pp. 18-42, June 2008
Khairil Faizal Khairi
Date Posted: December 12, 2009Last Revised: February 12, 201091 downloads
Implications of the Sons of Gwalia Decision Journal of Law and Financial Management, Vol. 7, No. 1, pp. 8-17, June 2008
Cary Di Lernia
affiliation not provided to SSRN
Date Posted: December 12, 200946 downloads
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, 2009203 downloads
Autopoiesis and General Anti-Avoidance Rules Critical Perspectives on Accounting, Vol. 21, pp. 545-559, 2010, Victoria University of Wellington Legal Research Paper No. 31/2011
Geraldine Hikaka and
John Prebble
Date Posted: December 08, 2009Last Revised: October 26, 2011182 downloads
Corporate Bond Markets in Asia BIS Quarterly Review, December 2005
Jacob Gyntelberg
,
Guonan Ma
and
Eli M. Remolona
Date Posted: December 08, 2009159 downloads
Outside Director Independence, Auditor Independence and Executive Cash Bonus Compensation
Christoph Watrin
,
Christiane Pott
and
Tobias Tebben
Date Posted: December 06, 2009Last Revised: February 14, 2010222 downloads
Determinants of the Comprehensiveness of Corporate Internet Reporting by Romanian Listed Companies
Szilveszter Fekete ,
Adriana Tiron Tudor and
Alexandra Mutiu
Date Posted: December 05, 2009179 downloads
Supplement to ‘Neuroaccounting: Consilience Between the Biologically-Evolved Brain and Culturally-Evolved Accounting Principles’
John W. Dickhaut ,
Sudipta Basu ,
Kevin A. McCabe and
Gregory B. Waymire
Date Posted: December 04, 2009190 downloads
How Markets React to Earnings Announcements in the Absence of Analysts and Institutions: Evidence from the Saudi Market
Ahmed A. Alzahrani
Date Posted: November 28, 2009Last Revised: December 02, 200971 downloads
Budgeting Practices and Performance in Small Healthcare Businesses Management Accounting Research, Forthcoming
Robyn King
,
Peter Clarkson and
Sandra Wallace
Date Posted: November 25, 2009162 downloads
Continuous Auditing in ERP System Environments: The Current State and Future Directions
Randy Kuhn
and
Steve G. Sutton
Date Posted: November 25, 2009757 downloads
Residual Income Valuation: A New Approach Based on the Value-to-Book Multiple*
Kwon-Jung Kim
,
Cheol Lee
and
Samuel L. Tiras
Date Posted: November 24, 2009318 downloads
The Impact of SOX on the Value Relevance of Earnings, Book Value, And ‘Other Information’*
Lily Z. Brooks
,
C.S. Agnes Cheng ,
Joe Johnston
and
Samuel L. Tiras
Date Posted: November 24, 2009
An Attempt at Measuring the Fiscal Influence Over Accounting of Romanian Listed Companies
Szilveszter Fekete ,
Dan Cuzdriorean
,
Lucia Sucala
and
Dumitru Matis
Date Posted: November 23, 2009Last Revised: February 08, 2010163 downloads
An Intertemporal Model of Earnings Components in Fixed Income Portfolios: Implications for Risk Assessment and Financial Statement Presentation
James Cataldo
Date Posted: November 20, 200962 downloads
The Global Financial Crisis and the Efficient Market Hypothesis: What Have We Learned? Journal of Applied Corporate Finance, Forthcoming
Ray Ball
Date Posted: November 20, 2009Last Revised: December 11, 20094216 downloads
English Bridging Program for Undergraduate Students: How Wide is the Gap?
Ayu Chairina Laksmi
Date Posted: November 19, 2009
Risk Management in Strategic Alliances: Field Evidence
Shannon W. Anderson ,
Margaret H. Christ ,
Henri C. Dekker
and
Karen L. Sedatole
Date Posted: November 19, 2009Last Revised: October 29, 2011479 downloads
Where Does the Information in Mark-to-Market Come From? Chicago Booth Research Paper #10-06
Alexander Bleck
and
Pingyang Gao
Date Posted: November 18, 2009Last Revised: September 06, 2012603 downloads
Trends in CEO Compensation and Equity Holdings for S&P 1,500 Firms: 1994-2007 Journal of Applied Finance, Forthcoming
Richard A. Lord
Date Posted: November 14, 2009206 downloads
Competing Pressures of Risk and Absorptive Capacity Potential on Commitment and Information Sharing in Global Supply Chains
Vicky Arnold ,
Tanya Benford ,
Clark Hampton
and
Steve G. Sutton
Date Posted: November 13, 2009
Accounting's Recognition of Intangibles: Response to Penman/CEASA - Why Marking Equity to Market Makes Sense - 'Divining Rods Unnecessary'
M. A. Gumport
Date Posted: November 12, 2009Last Revised: December 22, 2009161 downloads
From Local to Global: Auckland Accounting Partnerships CITY OF ENTERPRISE: PERSPECTIVE ON AUCKLAND BUSINESS HISTORY, Ian Hunter, Diana Morrow, Auckland University Press, pp. 220-231
Rachel F. Baskerville
Date Posted: November 10, 200926 downloads
The ‘NZ’ in 'NZ IFRS': Public Benefit Entity Amendments Australian Accounting Review Forum, Vol. 18, No. 46, pp. 185-190, 2008
Michael E. Bradbury and
Rachel F. Baskerville
Date Posted: November 10, 2009113 downloads
Short-Sales Constraints, Investor Disagreement, and the Asymmetric Market Reaction to Earnings News
Christina A. Mashruwala
,
Shamin D. Mashruwala
and
Bharat Sarath
Date Posted: November 06, 2009Last Revised: January 28, 2012
Do Firms Incur Costs to Avoid Reducing Pre-Tax Earnings? Evidence from the Accounting for Low-Income Housing Tax Credits The Accounting Review, Vol. 85, No. 2, pp. 637-669, 2010
Leslie A. Robinson
Date Posted: November 05, 2009Last Revised: February 06, 2011
Performance Outcomes in Empirical Management Accounting Research: Recent Developments and Implications for Future Research International Journal of Productivity and Performance Management, Vol. 59, No. 5, pp. 468-492, 2010
Lili-Anne Kihn
Date Posted: November 03, 2009Last Revised: November 24, 2010112 downloads
Do Financial Market Developments Influence Accounting Practices?
Credit Default Swaps and Borrowers’ Asymmetric Loss Recognition Timeliness
Guojin Gong ,
Xiumin Martin
and
Sugata Roychowdhury
Date Posted: November 02, 2009Last Revised: November 07, 2010136 downloads
'Triple Bottom Line' as 'Sustainable Corporate Performance': A Proposition for the Future Sustainability, Vol. 2, pp. 1345-1360, 2010
Hasan Fauzi
,
Goran Svensson
and
Azhar Abdul Rahman
Date Posted: October 24, 2009Last Revised: May 05, 2013327 downloads
Using Activity-Based Management to Achieve Excellence Journal of Financial Management and Analysis, Vol. 22, No. 1, January-June 2009
Giuseppe Tardivo
and
Giulia Cordero Di Montezemolo
Date Posted: October 24, 2009
Backdating Options and Why Executive Compensation is Not All About Norms Corporate Governance Law Review, Vol. 2, No. 3, pp. 385-394, 2006, George Mason Law & Economics Research Paper No. 10-22
Geoffrey A. Manne and
Joshua D. Wright
Date Posted: October 21, 2009Last Revised: May 28, 201075 downloads
The Performance Implications of Fit Among Environment, Strategy, Structure, Control System and Social Performance
Hasan Fauzi
Date Posted: October 21, 2009220 downloads
Breach Remedies Inducing Hybrid Investments Yale Economics Department Working Paper No. 72, Yale Law & Economics Research Paper No. 395
Daniel Göller
and
Alexander Stremitzer
Date Posted: October 20, 2009Last Revised: October 14, 2011135 downloads
Audit Committees on Canada’s 'Big Board' Fall into Line; Little Guys Continue to Lag
Steven Salterio
Date Posted: October 19, 200976 downloads
Measures of the Timeliness of Earnings Australian Accounting Review, Forthcoming
Philip R. Brown ,
Glen Dobbie
and
Andrew B. Jackson
affiliation not provided to SSRN
and
University of New South Wales (UNSW) - School of Accounting
Date Posted: October 19, 2009Last Revised: July 02, 2011240 downloads
The Value Relevance of Pension Fair Values and Uncertainty
Jan D. Fasshauer
and
Martin Glaum
Date Posted: October 19, 2009Last Revised: October 25, 2012371 downloads
Intellectual Capital and Valuation: Challenges in the Voluntary Disclosure of Value Drivers
Richard Petty
,
Suresh Cuganesan ,
Nigel Finch and
Guy Ford
Date Posted: October 18, 2009581 downloads
Corporate Social Performance of Indonesian State-Owned and Private Companies HANDBOOK OF BUSINESS PRACTICES AND GROWTH IN EMERGING MARKETS, World Scientific, Forthcoming
Hasan Fauzi
,
Mostaque M. Hussain ,
Azhar Abdul Rahman
and
Adnan A. Priyanto
affiliation not provided to SSRN
Date Posted: October 17, 2009348 downloads
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