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JEL Code: M4
5,287,671 Total downloads
Showing Papers 9,551 - 9,600 of 13,018
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Time-Driven Activity-Based Costing
Robert S. Kaplan and
Steven R. Anderson
Date Posted: January 14, 200411133 downloads
Voluntary Disclosure of Nonproprietary Information: A Complete Equilibrium Characterization Journal of Business, Finance and Accounting, Vol. 30, No. 9&10, pp 1327-1399, 2003
Evelyn Korn and
Ulf Schiller
Date Posted: January 14, 2004
Concentrated Control, Analyst Following and Valuation:
Do Analysts Matter Most when Investors are Protected Least? Journal of Accounting Research, Forthcoming
Mark H. Lang ,
Karl V. Lins and
Darius P. Miller
Date Posted: January 13, 2004
Getting Bad News Out Early: Does it Really Help Stock Prices? FEDS Research Paper
Chris Downing and
Steven A. Sharpe
Date Posted: January 13, 2004247 downloads
Option-Style Multi-Factor Comparable Company Valuation for Practical Use ZEW Discussion Paper No. 03-76
Matthias Meitner
Date Posted: January 13, 2004383 downloads
Former Audit Firm Personnel as CFOs: Effect on Earnings Management Canadian Accounting Perspectives, Vol. 3, No. 1, Spring 2004
Jagan Krishnan and
Thomas D. Dowdell Jr.
Date Posted: January 12, 2004
Acquirers' Abnormal Returns, Audit Firm Size, and the Small Auditor Clientele Effect
Henock Louis
Date Posted: January 12, 2004697 downloads
Market Evaluation of Off-Balance Sheet Financing: You Can Run But You Can't Hide EFMA 2004 Basel Meetings Paper
Steve C. Lim ,
Steven C. Mann and
Vassil T. Mihov
affiliation not provided to SSRN
Date Posted: January 12, 20041747 downloads
Accounting Profession and Web Assurance Service
Mohamed M. El-Dyasty
Date Posted: January 09, 2004336 downloads
Trends in Earnings Management and Informativeness of Earnings Announcements in the Pre- and Post-Sarbanes Oxley Periods
Daniel A. Cohen ,
Aiyesha Dey
and
Thomas Z. Lys
Date Posted: January 09, 20043845 downloads
Implications for the Conceptual Framework Arising from Accounting for Financial Instruments Abacus, Vol. 39, pp. 388-397, October 2003
Michael E. Bradbury
Date Posted: January 08, 200434 downloads
Determinants of the Round-to-round Returns to Pre-IPO Venture Capital Investments in U.S. Biotechnology Companies
John R. M. Hand
Date Posted: January 08, 2004494 downloads
The Press as a Watchdog for Accounting Fraud
Gregory S. Miller
Date Posted: January 08, 20041511 downloads
What Do Dividends Tell Us About Earnings Quality? Review of Accounting Studies, 16, no. 1 (March 2011).
Douglas J. Skinner and
Eugene F. Soltes
Date Posted: January 08, 2004Last Revised: December 24, 20122133 downloads
The Predictive Value of Expenses Excluded from 'Pro Forma' Earnings Review of Accounting Studies, Vol. 8, No. 2-3, pp. 145-174, June-September 2003
Jeffrey T. Doyle
and
Russell J. Lundholm
Date Posted: January 08, 2004
The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms
David Burgstahler ,
Luzi Hail and
Christian Leuz
Date Posted: January 08, 20043575 downloads
The Value Relevance of Financial Statements in Private Equity Markets
John R. M. Hand
Date Posted: January 08, 20041046 downloads
A Note on Analysts' Earnings Forecast Errors Distribution Journal of Accounting & Economics, Vol. 36, No. 1-3, pp. 147-164, December 2003
Daniel A. Cohen and
Thomas Z. Lys
Date Posted: January 07, 2004
Biased Forecasts or Biased Earnings? The Role of Reported Earnings in Explaining Apparent Bias and Over/Underreaction in Analysts' Earnings Forecasts Journal of Accounting & Economics, Vol. 36, Nos. 1-3, pp. 105-146, December 2003
Jeffery S. Abarbanell and
Reuven Lehavy
Date Posted: January 07, 2004
Limited Attention, Information Disclosure, and Financial Reporting JAE Boston Conference October 2002
David A. Hirshleifer and
Siew Hong Teoh
Date Posted: January 06, 20042526 downloads
The Impact of Firm Performance Expectations on CEO Turnover and Replacement Decisions JAE Boston Conference October 2002
Kathleen A. Farrell and
David A. Whidbee
Date Posted: January 06, 2004909 downloads
Assessing the Relative Informativeness and Permanence of Pro Forma Earnings and GAAP Operating Earnings JAE Boston Conference October 2002
Neil Bhattacharya ,
Ervin L. Black Sr. ,
Theodore E. Christensen and
Chad R. Larson
Date Posted: January 06, 20041348 downloads
Are Executive Stock Options Associated with Future Earnings? JAE Boston Conference October 2002
Michelle Hanlon ,
Shivaram Rajgopal and
Terry J. Shevlin
Date Posted: January 06, 20041542 downloads
Biased Forecasts or Biased Earnings? The Role of Reported Earnings in Explaining Apparent Bias and Over/Underreaction in Analysts' Earnings Forecasts JAE Boston Conference October 2002
Jeffery S. Abarbanell and
Reuven Lehavy
Date Posted: January 06, 20042914 downloads
Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries, and Implications for Acceptance of IAS Simon School of Business Working Paper No. FR 00-04; Boston JAE Conference October 2002
Ray Ball ,
Ashok Robin and
Joanna Shuang Wu
Date Posted: January 06, 20044398 downloads
Risk Management and Corporate Governance: The Case of Enron Connecticut Law Review, Vol. 35, No. 1157, 2003
Robert Rosen
Date Posted: January 05, 20047100 downloads
IPO Profit Guarantees and Income Smoothing International Journal of Management Studies, Vol. 10, No. 2, pp. 119-137, December 2003
Wan Nordin Wan-Hussin
and
Noraizan Ripain
Date Posted: January 05, 2004Last Revised: November 06, 2007658 downloads
What is Puzzling with this Picture? The Determinants of Earnings Opacity Internationally
Ahmed Riahi-Belkaoui
Date Posted: January 05, 2004161 downloads
Relationship Between Tax Compliance Internationally and Selected Determinants of Tax Morale
Ahmed Riahi-Belkaoui
Date Posted: January 05, 2004597 downloads
Investor Protection, Earnings Opacity and Corporate Valuation
Ahmed Riahi-Belkaoui
Date Posted: January 05, 2004377 downloads
Auditing & e-Commerce: A Risk Framework Odette School of Business Working Paper No. 1/2004
Jagdish Pathak
Date Posted: January 05, 2004
Risk Management: The Reinvention of Internal Control and the Changing Role of Internal Audit Accounting, Auditing and Accountability Journal, Vol. 16, No. 4, pp. 640-661, 2003
Laura F. Spira and
Michael Page
Date Posted: January 05, 20046205 downloads
Testing the Relative Power of Accounting Standards versus Incentives and Other Institutional Features to Influence the Outcome of Financial Reporting in an International Setting Journal of Accounting & Economics, Vol. 36, Nos. 1-3, pp. 271-283, December 2003
Robert W. Holthausen
Date Posted: January 05, 2004
Pro Forma Disclosure and Investor Sophistication: External Validation of Experimental Evidence Using Archival Data
Kristian D. Allee ,
Neil Bhattacharya ,
Ervin L. Black Sr. and
Theodore E. Christensen
Date Posted: January 04, 2004331 downloads
Interim Reporting Frequency and Financial Analysts Expenditures Journal of Business, Finance, and Accounting, Vol. 31, pp. 41-72, 2004
Kenton K. Yee
Date Posted: January 04, 2004357 downloads
Factors Explaining the Inefficient Valuation of Intangibles Accounting, Auditing and Accountability, No. 1, pp. 57-69, 2003
Manuel Garcia-Ayuso
Date Posted: January 03, 2004
The Effects of Pro Forma Earnings Disclosures on Analysts' and Nonprofessional Investors' Equity Valuation Judgments Accounting Review, July 2004
James R. Frederickson and
Jeffrey S. Miller
Date Posted: January 01, 2004
Unit Costs in Central Government Annual Reports - A Critical Appraisal of the Practices Developed European Accounting Review, Vol. 13, No. 1, 2004
Peter Skaerbaek and
Jens Aaris Thisted
Date Posted: December 30, 2003
The Adjustment of Financial Ratios in the Presence of Soft Budget Constraints: Evidence from Bulgaria European Accounting Review, Vol. 13, No. 1, 2004
Hylke Vandenbussche and
Jozef Konings
Date Posted: December 30, 2003
Specification and Power of Cross-Sectional Abnormal Working Capital Accruals Models in the Spanish Context European Accounting Review, Vol. 13, No. 1, 2004
J.J. Alcarria
and
Belen Gill-de-Albornoz
Date Posted: December 30, 2003
Economic Consequences of Regulated Changes in Disclosure: The Case of Executive Compensation Journal of Accounting & Economics, Vol. 35, No. 3, pp. 285-314, August 2003
Kin Lo
Date Posted: December 29, 2003
Characteristics of a Firm's Information Environment and the Information Asymmetry Between Insiders and Outsiders Journal of Accounting & Economics, Vol. 37, No. 2, pp. 229-259, 2004
Richard M. Frankel and
Xu Li
Date Posted: December 29, 2003
Mobilizing Local Knowledge with 'Provocative' Non-financial Measures European Accounting Review, Vol. 13, No. 1, 2004
Juhani Vaivio
Date Posted: December 28, 2003
Connecting LIFO Adoption and LIFO Liquidation with Survival Analysis
Marc J. LeClere
Date Posted: December 28, 2003264 downloads
A Descriptive Analysis of Audit Price Changes in the UK 1991-1995 European Accounting Review, Vol. 13, No. 1, 2004
Christopher K.M. Pong
Date Posted: December 28, 2003
Private Sector Accounting Education in Russia
Galina Preobragenskaya and
Robert W. McGee
Date Posted: December 28, 2003363 downloads
The Survival of Marginally-Distressed Firms: Evidence on the Duration of Turnaround
Somnath Das and
Marc J. LeClere
Date Posted: December 28, 2003396 downloads
Stock Option Incentives and Firm Performance
Stephen A. Hillegeist and
Fernando Penalva
Date Posted: December 27, 2003781 downloads
Analyst Conflicts and Research Quality
Anup Agrawal and
Mark A. Chen
Date Posted: December 27, 2003516 downloads
The Efficacy of Third-Party Consultation in Preventing Managerial Escalation of Commitment: The Role of Mental Representations Contemporary Accounting Research, Vol. 21, No. 1, Spring 2004
Kathryn Kadous and
Lisa M. Sedor
Date Posted: December 23, 2003
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