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JEL Code: M4
5,291,394 Total downloads
Showing Papers 941 - 990 of 13,019
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Influence of Dividends on the Earnings Informativeness: Empirical Evidence in the BM & FBOVESPA Revista Universo Contábil, v. 8, n. 3, p. 82-99, jul./set., 2012,
Talles Vianna Brugni ,
Alfredo Sarlo Neto
,
Ricardo Furieri Bastianello
and
Patrícia Krauss Serrano Paris
Date Posted: July 30, 2012Last Revised: January 28, 201324 downloads
Self-Assessing Your Empirical Accounting Research
John Harry Evans III ,
Mei Feng
,
Vicky B. Hoffman
and
Donald V. Moser
Date Posted: July 30, 2012283 downloads
Strategic Management Source of Agency Cost?
Brian Phiri Kampanje
Date Posted: July 30, 201243 downloads
What Drives the Quotes of Earnings Forecasters? Tinbergen Institute Discussion Paper No. 12-067/4
Bert de Bruijn
and
Philip Hans Franses
Date Posted: July 30, 2012Last Revised: August 09, 201219 downloads
Book-Tax Conformity: Empirical Evidence from Germany ZEW - Centre for European Economic Research Discussion Paper No. 12-051
Benedikt Zinn
and
Christoph Spengel
affiliation not provided to SSRN
and
Centre for European Economic Research (ZEW)
Date Posted: July 29, 201260 downloads
Combining Measurement Frameworks
Jeffrey Scott Ray
Date Posted: July 29, 201259 downloads
Discussion of 'Financial Reporting Frequency, Information Asymmetry, and the Cost of Equity' Journal of Accounting & Economics (JAE), Forthcoming
Rodrigo S. Verdi
Date Posted: July 29, 2012201 downloads
Profiling the Winners of the Public Oversight Board’s John J. Mccloy Award
Dale L. Flesher
,
Gary Previts and
Andrew D. Sharp
Date Posted: July 29, 201210 downloads
Profitability of Listed Pharmaceutical Companies in Bangladesh: An Inter & Intra Comparison AMBEE & IBN SINA Companies Ltd Analele of University Bucharest, Economic and Administrative Sciences, 139-148, 2009
Nimalathasan Balasundaram
Date Posted: July 29, 201223 downloads
The Consequences of M&A Due Diligence for Post-Acquisition Performance and Financial Reporting
Daniel Wangerin
Date Posted: July 29, 2012Last Revised: July 31, 2012165 downloads
Working Capital, Profitability, Liquidity and Solvency of Healthcare Insurance Companies BBR - Brazilian Business Review, v. 7, n. 2, Vitória-ES, May - August 2010, pp. 37 - 59, ISSN 1808-2386,
Andre Guimaraes
and
Valcemiro Nossa
affiliation not provided to SSRN
Date Posted: July 28, 2012206 downloads
Earnings Opacity and Closed-End Country Fund Discounts
Feng Chen ,
Ole-Kristian Hope ,
Qingyuan Li
and
Xin Wang
Date Posted: July 28, 2012Last Revised: April 01, 2013256 downloads
Financial Reporting Quality of Subsidiary Entities in Group Audits
Jeremiah W. Bentley
,
Steven M. Glover and
David A. Wood
Date Posted: July 28, 2012Last Revised: March 20, 2013252 downloads
Fair Value Measurement for Private Equities: A Plus or a Minus for Stakeholders? CAREFIN Research Paper No. 01/2012
Vera Palea
and
Renato Maino
affiliation not provided to SSRN
Date Posted: July 27, 2012Last Revised: October 31, 2012179 downloads
An Investigation of Financial Soundness of Listed Manufacturing Companies in Sri Lanka: An Application of Altman Model Petroleum-Gas University of Ploiesti Bulletin, Economic Science Series, Vol. LXI, No. 4,pp. 19-25, 2009
Nimalathasan Balasundaram
Date Posted: July 26, 201227 downloads
Determinants of Key Performance Indicators (KPIS) of Private Sector Banks in Sri Lanka The Annals of The "Ştefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration Vol. 9, No. 2(10), 2009,
Nimalathasan Balasundaram
Date Posted: July 26, 201238 downloads
Implementing IFRS: A Case Study of the Czech Republic Patricia Sucher & Irena Jindrichovska (2004) Implementing IFRS: A Case Study of the Czech Republic, Accounting in Europe, 1. 2004, 109–141.,
Irena Jindrichovska
and
Patricia Sucher
Date Posted: July 26, 201250 downloads
Transitory Earnings Components and the Two Faces of Non-GAAP Earnings Per Share Disclosures
Young-Soo Choi and
Steven Young
Date Posted: July 26, 201259 downloads
Accounting Comparability and Earnings Attributes
Kyle Peterson
,
Roy Schmardebeck and
T. Jeffrey Wilks
Date Posted: July 25, 2012265 downloads
Client Employment of Previous Auditors: Shareholders’ Views on Auditor Independence Accounting and Business Research, Forthcoming
Roy Chandler
and
Eleanor Dart
affiliation not provided to SSRN
Date Posted: July 25, 2012
Configuring Management Control Systems: Theorising the Integration of Strategy and Sustainability Forthcoming in Management Accounting Research
Jean-Pascal Gond
,
Suzana Grubnic ,
Christian Herzig
and
Jeremy Moon
Date Posted: July 25, 2012
The Greek Debt: An Analysis of the Composing Data for the Period 2004–2010 Global Conference on Business and Finance, San Jose, Costa Rica, May 2012
Georgia Kontogeorga
,
Georgios L. Thanasas
and
Athanasios Bellas
Date Posted: July 25, 201257 downloads
The Informational Value of Toxics Release Inventory Performance Sustainability, Accounting, Management & Policy Journal, Forthcoming
Elizabeth Connors ,
Holly H. Johnston
and
Lucia Silva Gao
affiliation not provided to SSRN
and
University of Massachusetts at Boston
Date Posted: July 25, 2012
Did Capital Requirements and Fair Value Accounting Spark Fire Sales in Distressed Mortgage-Backed Securities? Fisher College of Business Working Paper No. 2012-03-12, Charles A. Dice Center Working Paper No. 2012-12
Craig B. Merrill ,
Taylor Nadauld
,
Rene M. Stulz and
Shane M. Sherlund
Date Posted: July 24, 2012Last Revised: February 10, 2013188 downloads
The Impact of the Spanish Financial Act (44|2002) on Audit Quality Revista Española de Financiación y Contabilidad (REFC)/ Spanish Journal of Finance and Accounting, Forthcoming,
Elena de las Heras
,
Leandro Canibano and
Jose Moreira
affiliation not provided to SSRN
Date Posted: July 24, 2012Last Revised: July 25, 201260 downloads
Evidence on the Role of Bank Financing in Borrowers' Disclosure
Rahul Vashishtha
Date Posted: July 23, 201280 downloads
Investors, Investment Funds and New French Law: The Clouded Crystal Ball – Is There Really More Power to Promote CSR?
Ivan Tchotourian
Date Posted: July 23, 201251 downloads
Multinational Banks Operating in Hyperinflationary Economies
Brian Phiri Kampanje
Date Posted: July 23, 201240 downloads
Tax Internal Control Quality: The Role of Auditor-Provided Tax Services
Lisa De Simone ,
Matthew Ege
and
Bridget Stomberg
Date Posted: July 23, 2012Last Revised: March 25, 2013143 downloads
How to Measure Country Level Financial Reporting Quality?
Qingliang Tang
,
Huifa Chen
and
Zhijun Lin
Date Posted: July 22, 2012153 downloads
Interaction between Accounting Standards and Monetary Policy: The Effect of SFAS 115
Anthony Meder
Date Posted: July 22, 201233 downloads
The Impact of SFAS 133 on Income Smoothing by Banks Through Loan Loss Provisions Accounting Review, Forthcoming
Emre Kilic
,
Gerald J. Lobo ,
Tharindra Ranasinghe
and
Shiva Sivaramakrishnan
Date Posted: July 21, 2012
Managing the Balance Sheet with Operating Leases
Kimberly Rodgers Cornaggia ,
Laurel Franzen
and
Timothy T. Simin
Date Posted: July 21, 2012Last Revised: August 15, 2012183 downloads
An Experimental Examination of U.S. Individual Donors’ Information Needs and Use Financial Accountability & Management, Forthcoming
Evelyn McDowell ,
Wei Li
and
Pamela C. Smith
Date Posted: July 20, 2012
Fair Value Disclosure of the Publicly Traded Venture Capital Industry
Keren Bar-Hava
and
Chana Esther Hertz
affiliation not provided to SSRN
Date Posted: July 20, 201267 downloads
The Value of Accounting ERIM Report Series Reference No. EIA-2011-048-F&A
Erik Peek
Date Posted: July 19, 2012102 downloads
Database Challenges in Financial Misconduct Research Georgetown McDonough School of Business Research Paper No. 2012-15
Jonathan M. Karpoff ,
Allison Koester ,
D. Scott Lee and
Gerald S. Martin
Date Posted: July 19, 2012Last Revised: March 05, 2013378 downloads
A Theory of Voluntary Disclosure and Cost of Capital Review of Accounting Studies, Forthcoming
Edwige Cheynel
Date Posted: July 19, 2012Last Revised: September 05, 2012160 downloads
An Examination of Inventory Costing Convergence under Generally Accepted Accounting Principles and International Financial Reporting Standards Journal of International Business Research, 2012, Forthcoming
Casey Reineking
,
Don H. Chamberlain
,
Holly R. Rudolph and
Murphy Smith
Date Posted: July 19, 2012198 downloads
FIN Around the World: The Contribution of Financing Activity to Profitability Harvard Business School Accounting & Management Unit Working Paper No. 2113557
Russell J. Lundholm ,
George Serafeim
and
Gwen Yu
Date Posted: July 19, 2012Last Revised: September 18, 2012204 downloads
Measuring the Impact of International Financial Reporting Standards on Market Performance of Publicly Traded Companies
Amanda M. Grossman
,
Murphy Smith and
Wayne Tervo
Date Posted: July 19, 2012Last Revised: January 16, 2013151 downloads
The Relation between CEO Compensation and Past Performance The Accounting Review, Forthcoming
Rajiv D. Banker ,
Masako N. Darrough ,
Rong Huang
and
Jose M. Plehn-Dujowich
Date Posted: July 19, 2012348 downloads
An Exploration of Boards of Directors' Quality: The Development of an Index for Directors Attributes and the Relation with Firm Value and Performance Corporate Board: Role, Duties & Composition, V. 7, I. 2, 2011
Jose Elias Feres de Almeida
Date Posted: July 18, 2012
Effects of Income Smoothing Practices on the Conservatism of Public Companies Listed on the BM&FBOVESPA Revista Contabilidade & Finanças, v. 23, n. 58, São Paulo, Jan./Apr., 2012,
Jose Elias Feres de Almeida ,
Alfredo Sarlo Neto
,
Ricardo Furieri Bastianello
and
Eduardo Zandomenigue Moneque
affiliation not provided to SSRN
Date Posted: July 18, 2012
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, 201221 downloads
Using Benford Analysis to Detect Fraud Internal Auditing, Vol. 27, No. 3 (May 2012): 24-29
Clyde T. Stambaugh
,
Manuel A. Tipgos
,
Floyd W. Carpenter
and
Murphy Smith
Date Posted: July 18, 2012276 downloads
Accounting Conservatism, Ultimate Ownership and Investment Efficiency Improvement China Finance Review International, Vol. 2 No. 1, 2012
Xiaodong Xu
,
Xia Wang
and
Nina Han
Date Posted: July 17, 2012233 downloads
Board Influence on Remuneration: A Literature Review
Peter N. Rampling
Date Posted: July 17, 201282 downloads
Firms’ Commitment to Mitigate the Ratchet Effect under Annual Bonus Plans with Multiple Performance Measures AAA 2013 Management Accounting Section (MAS) Meeting Paper
Byung Hyun Choi
,
Simon Jonghwan Kim and
Kenneth A. Merchant
Date Posted: July 16, 2012119 downloads
Lobbying and One-Size-Fits-All Securities Regulation
Henry L. Friedman
and
Mirko Stanislav Heinle
Date Posted: July 15, 2012Last Revised: February 12, 2013192 downloads
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