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Audit Committee Composition and the Use of an Industry Specialist Audit Firm Accounting and Finance, Vol. 45, No. 2, pp. 217-239, July 2005
Yi Meng Chen
,
Robyn Moroney
and
Keith A. Houghton
Date Posted: June 08, 200529 downloads
Can the Choice of Interpolation Method Explain the Difference between Swap Prices and Futures Prices? Accounting and Finance, Vol. 45, No. 2, pp. 199-216, July 2005
Rob L. Brown
and
Victor Fang
Date Posted: June 08, 200523 downloads
Capitalization vs Expensing of R&D and Earnings Management
Paul Zarowin and
Dennis R. Oswald
Date Posted: June 08, 2005
Flattening the Organization: The Effect of Organizational Reporting Structure on Budgeting Effectiveness
R. Lynn Hannan ,
Frederick W. Rankin and
Kristy L. Towry
Date Posted: June 08, 2005678 downloads
Internal Governance Structures and Earnings Management Accounting and Finance, Vol. 45, No. 2, pp. 241-267, July 2005
Ryan Davidson
,
Jenny Goodwin-Stewart
and
Pamela Kent
Date Posted: June 08, 200512 downloads
Managers Discretionary Behaviour, Earnings Management and Internal Mechanisms of Corporate Governance: Empirical Evidence from Chilean Firms
Félix J. López-Iturriaga and
Paolo Saona
Date Posted: June 08, 2005622 downloads
Managerial Ownership and Earnings Management: Theory and Empirical Evidence from Japan Journal of International Financial Management & Accounting, Vol. 19, No. 2, 2008
Nobuyuki Teshima
and
Akinobu Shuto
Date Posted: June 06, 2005Last Revised: January 15, 2008817 downloads
The Impact of the Accelerated Filing Deadline on Timeliness of 10-K Filings
Lisa Bryant-Kutcher ,
Emma Y. Peng
and
Kristina Zvinakis
Date Posted: June 06, 2005423 downloads
Quantification and Persuasion in Managerial Judgment Contemporary Accounting Research, Vol. 22, No. 3, Fall 2005
Kathryn Kadous ,
Lisa Koonce and
Kristy L. Towry
Date Posted: June 05, 2005
The Market Mispricing of Special Items and Accruals: One Anomaly or Two?
T. J. Atwood and
Hong Xie
Date Posted: June 05, 2005350 downloads
Empirical Evidence Concerning Incentives to Hedge Transaction and Translation Exposures Journal of Multinational Financial Management, Vol. 16, pp 142-159, 2006
Niclas Hagelin and
Bengt Pramborg
Date Posted: June 03, 2005
The Mispricing of Abnormal Accruals The Accounting Review, Vol. 76, July 2001, pp. 357-373
Hong Xie
Date Posted: June 03, 2005
Earnings and Price Momentum Journal of Financial Economics, Forthcoming
Tarun Chordia and
Lakshmanan Shivakumar
Date Posted: June 02, 2005
Minding Our Manners: Accounting as Social Norms Yale ICF Working Paper No. 05-18
Shyam Sunder
Date Posted: June 02, 2005500 downloads
The Endogeneity Bias in the Relation Between Cost-of-Debt Capital and Corporate Disclosure Policy CentER Discussion Paper No. 2005-67
Valeri V. Nikolaev
and
Laurence van Lent
Date Posted: June 02, 2005528 downloads
Improving the Comparability of Insolvency Predictions Dresden Economics Discussion Paper Series No. 08/2005
Martin Bemmann
affiliation not provided to SSRN
Date Posted: June 01, 2005432 downloads
Quantification and Persuasion in Managerial Judgment
Kathryn Kadous ,
Lisa Koonce and
Kristy L. Towry
Date Posted: June 01, 2005
The Role of 'Other Information' in the Valuation of Foreign Income for U.S. Multinationals Journal of Accounting, Auditing and Finance, Forthcoming
Ole-Kristian Hope and
Tony Kang
Date Posted: June 01, 2005
Audit Pricing, Legal Liability Regimes, and Big 4 Premiums:
Theory and Cross-Country Evidence Contemporary Accounting Research, Vol. 25, No. 2, pp. 55-100
Jong-Hag Choi ,
Xiaohong Liu
,
Jeong-Bon Kim V
and
Dan A. Simunic
Date Posted: May 31, 2005Last Revised: September 07, 2012
Emphasis on Pro Forma Versus Gaap Earnings in Quarterly Press Releases: Determinants, Sec Intervention, and Market Reactions The Accounting Review, October 2005
Robert M. Bowen ,
Angela K. Davis and
Dawn A. Matsumoto
Date Posted: May 31, 2005
Measuring Customer Relationships: The Case of the Retail Banking Industry Management Science, June 2005
Venky Nagar and
Madhav V. Rajan
Date Posted: May 31, 2005
Does the Form of Managements' Earnings Guidance Affect Analysts' Earnings Forecasts? The Accounting Review, Forthcoming
Robert Libby ,
Hun-Tong Tan and
James E. Hunton
Date Posted: May 30, 2005
An Empirical Analysis of Corporate Takeover Defenses and Earnings Management: Evidence from the U.S. Applied Financial Economics, Vol. 15, No. 5, pp. 293-303, 2005
Pornsit Jiraporn
Date Posted: May 27, 2005
Corporate Governance Reforms: Redefined Expectations of Audit Committee Responsibilities and Effectiveness Journal of Business Ethics, Vol. 62, No. 2, pp. 115-127, December 2005
Sandra C. Vera-Munoz
Date Posted: May 27, 20051208 downloads
Who Cares about Auditor Reputation? Contemporary Accounting Research, Vol. 22, No. 3, Fall 2005
Jan Barton
Date Posted: May 27, 2005
Do Firms use Financial Engineering to Manage their Reported Earnings?
Mohamed Chakib Kolsi
and
Hamadi Matoussi
Date Posted: May 26, 2005
Recoverable Cost: The Basis of a General Theory of Financial Accounting Measurement Accounting Inquiries, Vol. 1, No. 2, February 1992
Stanley C.W. Salvary
Date Posted: May 26, 2005477 downloads
Voluntary Disclosure in Nonprofit Organizations: an Exploratory Study
Bruce K. Behn ,
Delwyn DeVries
and
Jing Lin
Date Posted: May 23, 2005690 downloads
Accounting Software Assets
Mordechai Ben-Menachem
and
Ilanit Gavious
Date Posted: May 21, 2005446 downloads
Organization's Profitability Analysis: A Fuzzy Logic Approach Enampad Congress, 2004
Rodrigo Dill
,
Jose Alonso Borba
and
Fernando D.R. Murcia
Date Posted: May 21, 2005537 downloads
The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act Accounting Horizons, September 2005
Weili Ge
and
Sarah E. McVay
Date Posted: May 20, 2005
Why We Subtract the Change in Working Capital When Defining Free Cash Flows? A Pedagogical Note (in Spanish) Interfase, Vol. 3, No. 5, pp. 75-78, 2009
Ignacio Velez-Pareja
Date Posted: May 20, 2005Last Revised: March 28, 2011962 downloads
Earnings Management to Minimize Superfund Cleanup and Transaction Costs Contemporary Accounting Research, Vol. 22, No. 3, Fall 2005
Derek Johnston
and
Steve Rock
Date Posted: May 19, 2005
Earnings Quality and Future Returns: The Relation between Accruals and the Probability of Earnings Manipulation
Messod Daniel Beneish and
D. Craig Nichols
Date Posted: May 19, 20052118 downloads
Expected Accrual Models: The Impact of Operating Cash Flows and Reversals of Accruals Review of Quantitative Finance and Accounting, Vol. 24, pp. 5-22, 2005
Jinhan Pae
Date Posted: May 19, 2005
Profit Sharing and Monitoring in Partnerships Journal of Accounting & Economics, Forthcoming
Steven J. Huddart and
Pierre Jinghong Liang
Date Posted: May 19, 2005
Social Norms versus Standards of Accounting Yale ICF Working Paper No. 05-14; Krakow Conference
Shyam Sunder
Date Posted: May 19, 2005774 downloads
The Effects of Principles-Based Accounting Standards on Accounting Quality
Mark J. Kohlbeck and
Terry Warfield
Date Posted: May 19, 20051230 downloads
The Link Between Earnings Conservatism and the Price to Book Ratio Contemporary Accounting Research, Vol. 22, No. 3, Fall 2005
Jinhan Pae
and
Daniel B. Thornton
Date Posted: May 19, 2005640 downloads
Estimating Firm-specific Long-term Growth Rate and Cost of Capital
Rong Huang
,
Ramachandra (Ram) Natarajan and
Suresh Radhakrishnan
Date Posted: May 17, 2005637 downloads
How US and UK Auditing Practices Became Muddled to Muddle Corporate Governance Principles ICFAI Journal of Audit Practice, Vol. 2, No. 3, July 2005
Shann Turnbull
Date Posted: May 17, 2005
Industry Specialization and Auditor Quality in U.S. Markets
Michael T. Stein
and
Brian D. Cadman
Date Posted: May 17, 2005688 downloads
An Investigation of the Organizational and Behavioral Effects of Corporate and National Culture on Budgeting Systems
Hassan R. HassabElnaby ,
Patricia Casey Douglas and
Benson Wier
Date Posted: May 16, 2005Last Revised: January 02, 2013
Regulatory Capital and Earnings Management in Banks: The Case of Loan Sales and Securitizations FDIC Center for Financial Research Working Paper No. 2005-05
Emre Karaoglu
Date Posted: May 16, 2005879 downloads
Do Short Sale Transactions Precede Bad News Events?
Holger Daske
and
A. Irem Tuna
Date Posted: May 13, 2005807 downloads
Information Risk and the Cost of Capital: Review of the Empirical Literature
Ahsan Habib
Date Posted: May 13, 20051244 downloads
Cross-Sectional Field Studies in Management Accounting Research - Closing the Gaps between Surveys and Case Studies Journal of Management Accounting Research, Vol. 17
Anne M. Lillis and
Julia Mundy
Date Posted: May 12, 2005787 downloads
Why We Subtract the Change in Working Capital When Defining Cash Flows? A Pedagogical Note
Ignacio Velez-Pareja
Date Posted: May 12, 2005Last Revised: September 20, 20103487 downloads
How Audit Practices Got Muddled in the US and UK
Shann Turnbull
Date Posted: May 11, 2005355 downloads
A New Paradigm for Employee Stock Options and EPS Calculation
Joel Jameson
affiliation not provided to SSRN
Date Posted: May 10, 2005403 downloads
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