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Accounting Recognition of Intangible Assets: Theory and Evidence on Economic Determinants
Accounting Review, Forthcoming
Anne Wyatt
University of Queensland
Date Posted: February 17, 2005
Accepted Paper Series

Accounting Recognition, Moral Hazard, and Communication
 Pierre Jinghong Liang
Carnegie Mellon University - Tepper School of Business
Date Posted: May 28, 1999
Working Paper Series

Accounting Restatements and the Timeliness of Disclosures
Accounting Horizons, Vol. 25, No. 4, December 2011
 Brad Badertscher and Jeffrey J. Burks
University of Notre Dame and University of Notre Dame
Date Posted: May 25, 2009
Last Revised: January 10, 2012
Accepted Paper Series

Accounting Returns Revisited: Evidence of their Usefulness in Estimating Economic Returns
Review of Accounting Studies, Vol. 8, No. 4, December 2003
 Morris G. Danielson and Eric Press
Saint Joseph's University - Department of Finance and Temple University - Department of Accounting
Date Posted: July 01, 2003
Accepted Paper Series

Accounting Rules and the Signaling Properties of 20% Stock Dividends
 Graeme Rankine and Earl K. Stice
Thunderbird, School of Global Management and Hong Kong University of Science and Technology
Date Posted: July 09, 1998
Working Paper Series

Accounting Rules? Stock Buybacks and Stock Options: Additional Evidence
Journal of Contemporary Accounting & Economics (JCAE), Vol. 6, No. 1, pp. 1-17, June 2010, UC Davis Graduate School of Management Research Paper
 Paul A. Griffin and Ning Zhu
University of California, Davis - Graduate School of Management and China Academy of Financial Research (CAFR)
Date Posted: July 02, 2010
Accepted Paper Series

Accounting Standards and the Valuation of International Securities
 Richard M. Frankel and Charles M.C. Lee
Washington University in Saint Louis - Olin Business School and Stanford University - Graduate School of Business
Date Posted: July 15, 1998
Working Paper Series

Accounting Standards and Value Relevance of Financial Statements: An International Analysis
Journal of Accounting & Economics, Vol. 30, No. 3, December 2000
 Mingyi Hung
The Hong Kong University of Science and Technology & University of Southern California
Date Posted: March 22, 2001
Accepted Paper Series

Accounting Standards, Implementation Guidance, and Example-Based Reasoning
Journal of Accounting Research, 2006
 Shana Clor-Proell and Mark W. Nelson
Texas Christian University - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: September 21, 2006
Accepted Paper Series

Accounting Valuation and Current Cost Disclosures: The Case of Mexico
Journal of International Financial Management & Accounting, Vol. 12, No. 3, pp. 260-285, Autumn 2001
 Paquita Y. Davis-Friday
CUNY-Baruch College
Date Posted: October 17, 2002
Accepted Paper Series

Accounting Valuation, Market Expectation, and the Book-to-Market Effect
 Richard M. Frankel and Charles M.C. Lee
Washington University in Saint Louis - Olin Business School and Stanford University - Graduate School of Business
Date Posted: July 08, 1998
Working Paper Series

Accounting Variables and Stock Returns: The Impact of Leverage
As published in Pacific Accounting Review, December 2000
 Peta Stevenson-Clarke and Allan Hodgson
Griffith University - Dept of Accounting, Finance and Economics and University of Queensland - Faculty of Business, Economics and Law
Date Posted: October 30, 2000
Accepted Paper Series

Accounting, Management and Organisational Change: A Comparative Study of Local Government
As published in Management Accounting Research, Vol 11, No 2, June 2000
 Irvine Lapsley and Jane Pallot
IPSAR,University of Edinburgh Business School and University of Canterbury
Date Posted: August 06, 2000
Accepted Paper Series

Accounting, Transparency and the Culture of Spin: Re-Orientating Accounting Communication in the New Millennium
Pacific Accounting Review Millennium Edition, Vol 11, No 2, December 1999/January 2000
 Sonja Gallhofer , Jim Haslam , Stephen Morrow and Robin Sydserff
University of Aberdeen - Business School , Heriot-Watt University , Heriot-Watt University and Heriot-Watt University
Date Posted: March 28, 2000
Accepted Paper Series

Accounting, Valuation and Duration of Football Player Contracts
Journal of Business Finance & Accounting, Vol. 32, No. 3-4, pp. 549-586, April/May 2005
 Eli Amir and Gilad Livne
London Business School and City University London - Sir John Cass Business School
Date Posted: April 28, 2005
Accepted Paper Series

Accounting-Based Debt Covenant, Loan Renegotiation and Accounting Choice
 Ping Zhang
University of Toronto - Rotman School of Management
Date Posted: June 30, 1997
Working Paper Series

Accounting-Based Regulation in Emerging Markets: The Case of China's Seasoned-Equity Offerings
International Journal of Accounting, Vol. 42, 2007
 Kevin C. W. Chen and Jiwei Wang
Hong Kong University of Science and Technology and Singapore Management University - School of Accountancy
Date Posted: June 05, 2013
Accepted Paper Series

Accounting-Based Stock Price Anomalies: Separating Market Inefficiencies from Research Design Flaws
 Victor Bernard , Jacob K. Thomas and James Michael Wahlen
University of Michigan at Ann Arbor , Yale School of Management and Indiana University Bloomington - Department of Accounting
Date Posted: August 04, 1998
Working Paper Series

Accounting-Based Stock Price Anomalies: Separating Market Inefficiencies from Risk
CONTEMPORARY ACCOUNTING RESEARCH, Vol 14, No 2, Summer 1997
 Victor Bernard , Jacob K. Thomas and James Michael Wahlen
University of Michigan at Ann Arbor , Yale School of Management and Indiana University Bloomington - Department of Accounting
Date Posted: December 20, 1996
Accepted Paper Series

Accounting-Based Versus Market-Based Cross-Sectional Models of CDS Spreads
Journal of Banking and Finance, Vol. 33, No. 4, 2009
 Sanjiv Ranjan Das , Paul Hanouna and Atulya Sarin
Santa Clara University - Leavey School of Business , Villanova University - School of Business and Santa Clara University - Department of Finance
Date Posted: August 30, 2010
Accepted Paper Series

Accounting: Continuity and Transition
Research in Accounting Regulation, Vol. 14, pp. 229-243, 2000
 Shyam Sunder
Yale University - School of Management
Date Posted: July 30, 2001
Accepted Paper Series

Accounting: Labor, Capital and Product Markets
GENERAL ACCOUNTING THEORY, M. Dobija, ed., Krakow, Poland: Akademia Ekonomiczna W Krakowie, pp. 187-203, 2003
 Shyam Sunder
Yale University - School of Management
Date Posted: July 19, 2003
Accepted Paper Series

Accountingization v. Legitimation: A Comparative Study of the Use of Accounting Information in Intensive Care
Management Accounting Research, Vol. 14, No. 2, June 2003
 Liisa Kurunmaki , Irvine Lapsley and Kath Melia
London School of Economics - Department of Accounting , IPSAR,University of Edinburgh Business School and University of Edinburgh - School of Health in Social Science
Date Posted: July 16, 2003
Accepted Paper Series

Accrual-Based Compensation, Depreciation and Investment Decisions
European Accounting Review, Vol. 12, No. 2, 2003
 Alfred Wagenhofer
University of Graz - Institute of Management Accounting and Controlling
Date Posted: June 02, 2003
Accepted Paper Series

Accruals and Future Stock Returns: Tests of the Naive Investor Hypothesis
Journal of Accounting, Auditing & Finance, Vol. 15, No. 2, Spring 2000
 Ashiq Ali , Lee-Seok Hwang and Mark A. Trombley
University of Texas at Dallas - Naveen Jindal School of Management , Seoul National University - College of Business Administration and University of Arizona - Eller College of Management
Date Posted: May 03, 2000
Accepted Paper Series

Accruals and the Performance of Stock Returns Following External Financing Activities
The British Accounting Review, Vol. 43, pp. 214-229, 2011
 George A. Papanastasopoulos , Dimitrios D. Thomakos and Tao Wang
University of Piraeus - Department of Business Administration , University of Peloponnese - School of Management and Economics and City University of New York (CUNY) - Department of Economics
Date Posted: August 26, 2008
Last Revised: August 06, 2011
Accepted Paper Series

Accruals and the Prediction of Future Cash Flows
As published in The Accounting Review, January 2001
 Mary E. Barth , Donald P. Cram and Karen K. Nelson
Stanford University - Graduate School of Business , State University of New York, Oswego and Rice University - Jones Graduate School of Business
Date Posted: December 13, 2000
Accepted Paper Series

Accruals Quality and Internal Control Over Financial Reporting
Accounting Review, October 2007
 Jeffrey T. Doyle , Weili Ge and Sarah E. McVay
Utah State University , University of Washington - Michael G. Foster School of Business and University of Washington
Date Posted: January 26, 2007
Accepted Paper Series

Accruals, Cash Flow and Equity Values
Review of Accounting Studies
 Mary E. Barth , William H. Beaver , John R. M. Hand and Wayne R. Landsman
Stanford University - Graduate School of Business , Stanford University , University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina (UNC) at Chapel Hill - Accounting Area
Date Posted: September 13, 1999
Accepted Paper Series

Accruals, Cash Flows and the Post-Earnings-Announcement Drift
Journal of Business Finance & Accounting, Forthcoming
 Lakshmanan Shivakumar
London Business School
Date Posted: April 15, 2005
Accepted Paper Series

Accruals, Investment, and the Accrual Anomaly
Accounting Review, Vol. 82, No. 5, pp. 1333-1364, October 2007
 Frank Zhang
Yale School of Management
Date Posted: February 05, 2007
Last Revised: November 04, 2007
Accepted Paper Series

Accrued Earnings and Growth: Implications for Future Profitability and Market Mispricing
Accounting Review, Vol. 78, No. 1, pp. 353-371, January 2003
 Patricia M. Fairfield , Scott Whisenant and Teri Lombardi Yohn
Georgetown University - Department of Accounting and Business Law , University of Kansas and Indiana University
Date Posted: September 24, 2002
Accepted Paper Series

Accuracy in Judging the Nonlinear Effects of Cost and Profit Drivers
Contemporary Accounting Research, Vol. 24, No. 4, 2007
 Anne M. Farrell , Joan L. Luft and Michael D. Shields
Miami University of Ohio - Farmer School of Business - Department of Accountancy , Michigan State University - Department of Accounting & Information Systems and Michigan State University - Department of Accounting & Information Systems
Date Posted: July 12, 2007
Accepted Paper Series

Accuracy of Forecast Information Disclosed in the IPO Prospectuses of Hong Kong Firms
 Bikki Jaggi
Rutgers, The State University of New Jersey - Accounting & Information Systems
Date Posted: April 27, 1998
Working Paper Series

Acquirers' Abnormal Returns and the Non-Big 4 Auditor Clientele Effect
Journal of Accounting and Economics, Forthcoming
 Henock Louis
Pennsylvania State University - Smeal College of Business
Date Posted: March 14, 2005
Accepted Paper Series

Acquisition and Discretionary Disclosure of Private Information and its Implications for Firms' Productive Activities
Journal of Accounting Research, Vol 37, No 2, Autumn 1999
 Suil Pae
affiliation not provided to SSRN
Date Posted: September 29, 1999
Accepted Paper Series

Acquisition Inconsistencies and Corporate Governance Challenges
 Padma Srinivasan
Manipal University, Bangalore Campus
Date Posted: September 17, 2009
Working Paper Series

Acquisition-Related Provision-Taking and Post-Acquisition Performance in the UK prior to FRS 7
Journal of Business Finance & Accounting, Vol. 27, No. 9, December 2000
 Stephen Brown , Ole-Kristian Hope and Mark W. Finn
University of Maryland - Department of Accounting & Information Assurance , University of Toronto - Rotman School of Management and Northwestern University - Department of Accounting Information & Management
Date Posted: February 21, 2001
Accepted Paper Series

Activity Based Costing in the Hospitality Industry: Evidence from Greece
Journal of Hospitality & Tourism Research, Vol. 33, No. 4, pp. 511-527, 2009
Odysseas Pavlatos
Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: November 15, 2009
Accepted Paper Series

Activity Based Costing Systems and Incremental Costs
Management Accounting Research, Vol 10, No 1, March 1999
 Michael Bromwich and Cheolkyu Hong
London School of Economics and Korea Telecom
Date Posted: January 12, 1999
Accepted Paper Series

Activity-Based Costing Approach in the Measurement of Cost of Quality in SMES: A Case Study
Total Quality Management, 2013, Vol. 24, No. 4, 420–431,
Serdar Ozkan and Yasemin Zengin Karaibrahimoglu
Izmir University of Economics and Izmir University of Economics
Date Posted: May 30, 2013
Accepted Paper Series

Activity-Based Costing for Economic Value Added
Review Of Accounting Studies, Vol 2. No. 3
 Regina M. Anctil , James S. Jordan and Arijit Mukherji
University of Minnesota - Twin Cities - Carlson School of Management , University of Minnesota - College of Agricultural, Food and Environmental Sciences - Department of Applied Economics and Deceased
Date Posted: May 15, 1998
Accepted Paper Series

Activity-Based Costing in the UK's Largest Companies: A Comparison of 1994 and 1999 Survey Results
As published in Management Accounting Research, Vol 11, No 3, September 2000
 John Innes , Falconer Mitchell and Donald Sinclair
University of Dundee , University of Edinburgh and The University of Dundee
Date Posted: August 06, 2000
Accepted Paper Series

Activity-based Costing in Universities: An Inappropriate Technique?
University of Southampton Discussion Paper No. 00-161
 Martin Broad and David Crowther
University of Southampton - School of Management and De Montfort University
Date Posted: October 18, 2001
Working Paper Series

Additional Evidence on the Incremental Information Content of Cash Flows and Accruals: The Impact of Errors in Measuring Market Expectations
The Accounting Review, July 1998
 Ray J. Pfeiffer Jr., Pieter T. Elgers , May H. Lo and Lynn L. Rees
Texas Christian University - Neeley School of Business , University of Massachusetts , Western New England College and Texas A&M University (TAMU) - Department of Accounting
Date Posted: February 02, 1999
Accepted Paper Series

Adjusted Earnings Yields and Real Rates of Return
Financial Analysts Journal, Vol. 65, No. 5, 2009
 Darshana Palkar and Stephen Wilcox
affiliation not provided to SSRN and Minnesota State University, Mankato
Date Posted: October 08, 2009
Accepted Paper Series

Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
Journal of Accounting Research, Vol. 51, No. 3, pp. 495-547, 2013
 Holger Daske , Luzi Hail , Christian Leuz and Rodrigo S. Verdi
University of Mannheim , University of Pennsylvania - The Wharton School , University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)
Date Posted: March 19, 2013
Last Revised: April 21, 2013
Accepted Paper Series

Adopting Residual Income-Based Compensation Plans: Evidence of Effects on Management Actions
 James S. Wallace
Claremont Colleges - Peter F. Drucker Graduate School of Management
Date Posted: April 14, 1997
Working Paper Series

Adopting Residual Income-Based Performance Measures: Do You Get What You Pay For?
Journal of Accounting & Economics, Vol 24, No 3, December 1997
 James S. Wallace
Claremont Colleges - Peter F. Drucker Graduate School of Management
Date Posted: June 27, 1998
Accepted Paper Series

Adoption and Benefits of Management Accounting Practices: An Australian Study
Management Accounting Research, Vol 8, No 3, March 1998
 Robert H. Chenhall and Kim Langfield-Smith
Monash University - Department of Accounting and Finance and Monash University - Department of Accounting and Finance
Date Posted: January 27, 1998
Accepted Paper Series


 

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