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483,847
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226,504
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JEL Code: M4
5,286,304 Total downloads
Showing Papers 9,601 - 9,650 of 13,014
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Determinants of Managerial Earnings Guidance Prior to Regulation Fair Disclosure and Bias in Analysts' Earnings Forecasts
Tuck School of Business Working Paper No. 03-18; Harvard NOM Working Paper No. 02-20; Harvard Business School Working Paper No. 02-093, HBS Finance Working Paper No. 02-093
Amy P. Hutton
Boston College - Carroll School of Management
Date Posted: August 12, 2004
Working Paper Series
1789 downloads
Determinants of Management Ownership of Unrestricted Equity: Overconfidence versus Tax Explanations
EFA 2005 Moscow Meetings Paper
Li Jin and
S.P. Kothari
Harvard Business School - Finance Unit
and
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: March 10, 2005
Working Paper Series
331 downloads
Determinants of Management Forecast Precision
THE ACCOUNTING REVIEW, 1997
Stephen P. Baginski and
John M. Hassell
University of Georgia - J.M. Tull School of Accounting
and
Indiana University, Indianapolis - Kelley School of Business
Date Posted: October 30, 1996
Accepted Paper Series
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
University of Jaffna, Jaffna, Sri Lanka
Date Posted: July 26, 2012
Accepted Paper Series
38 downloads
Determinants of Investors’ Information Search: Credibility and Confirmation
Jane M. Thayer
University of Georgia - J.M. Tull School of Accounting
Date Posted: February 05, 2010
Working Paper Series
Determinants of Internet-Based Performance Reporting Released by Italian Local Government Authorities
Mancini D., Vaassen E., Dameri R.P. (edited by), Accounting Information Systems for Decision Making, Vol. 3 of Springer Series: Lecture Notes in Information Systems and Organisation, Springer Physica-Verlag, Berlin, Heidelberg, ISBN: 978-3-642-35760-2
Luigi Lepore and
Sabrina Pisano
Parthenope University - Department of Accounting and Management
and
Parthenope University
Date Posted: November 29, 2012
Accepted Paper Series
26 downloads
Determinants of Internet Financial Reporting by New Zealand Companies
Journal of International Financial Management and Accounting, Vol. 14, pp. 26-63, 2003
Peter B. Oyelere ,
Fawzi Laswad and
Richard T Fisher
Queen's University Belfast
,
Lincoln University (NZ) - Accounting Group
and
University of Canterbury
Date Posted: March 19, 2003
Accepted Paper Series
19 downloads
Determinants of Information Systems Audit Involvement in EDI Systems Development
JOURNAL OF INFORMATION SYSTEMS, Vol 9, No 2, Fall 1995
Bonnie W. Morris and
Ann B. Pushkin
Duquesne University
and
West Virginia University
Date Posted: September 25, 1996
Accepted Paper Series
Determinants of Hedge Fund Internal Controls and Fees
Chicago Booth Research Paper No. 09-44, Chicago Booth Initiative on Global Markets Working Paper No. 46
Gavin Cassar
and
Joseph Gerakos
INSEAD
and
University of Chicago - Booth School of Business
Date Posted: September 18, 2008
Last Revised: November 16, 2011
Working Paper Series
468 downloads
Determinants of Hedge Fund Internal Controls and Fees
Accounting Review, Vol. 85, No. 6, 2010
Gavin Cassar
and
Joseph Gerakos
INSEAD
and
University of Chicago - Booth School of Business
Date Posted: July 19, 2010
Accepted Paper Series
Determinants of Government Under-funded Public Pension Liabilities in the OECD
European Accounting Review, Vol. 12, No. 3, pp. 489-513, 2003
Paul J. M. Klumpes
EDHEC Business School
Date Posted: September 03, 2003
Accepted Paper Series
Determinants of Goodwill Write-Offs: The Role of News Sentiment
Karin Feist
Independent
Date Posted: July 03, 2012
Last Revised: January 14, 2013
Working Paper Series
185 downloads
Determinants of Expected Rate of Return on Pension Assets: Evidence from the UK
Yong Li
and
Paul J. M. Klumpes
King's College London
and
EDHEC Business School
Date Posted: May 30, 2007
Working Paper Series
275 downloads
Determinants of Economic and Accounting Components of Residual Income: An Application to the Pharmaceutical Industry
Robert M. Bowen and
D. Shores
University of San Diego - School of Business
and
University of Washington - Department of Accounting
Date Posted: May 08, 2000
Working Paper Series
1626 downloads
Determinants of Earnings Announcement Timeliness and of Audit Lag: A Two-Stage Estimation Approach
Paul André ,
Claude Laurin and
Anis Thabet
ESSEC Business School and ESSEC-KPMG Financial Reporting Center
,
HEC Montreal - Department of Accounting Studies
and
Universite du Quebec a Montreal
Date Posted: August 30, 1999
Working Paper Series
Determinants of Corporate Voluntary Disclosure in Brazil
Fernando D.R. Murcia
and
Ariovaldo dos Santos Sr.
University of São Paulo
and
affiliation not provided to SSRN
Date Posted: January 05, 2010
Last Revised: January 13, 2010
Working Paper Series
252 downloads
Determinants of Corporate Financial Disclosure Timing: The French Empirical Evidence
François Aubert
University of Auvergne Clermont 1
Date Posted: June 08, 2009
Last Revised: September 29, 2009
Working Paper Series
156 downloads
Determinants of Corporate Financial Disclosure in an Unregulated Environment: Evidence from the Early 20th Century
European Accounting Review, Forthcoming
Wouter Van Overfelt
,
Ann Vanstraelen
and
Marc Deloof
affiliation not provided to SSRN
,
Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
and
University of Antwerp
Date Posted: March 02, 2008
Last Revised: January 07, 2009
Working Paper Series
190 downloads
Determinants of Control System Design in Divisionalized Firms
Accounting Review, Vol. 79, No. 3, July 2004
Margaret A. Abernethy ,
Jan Bouwens
and
Laurence van Lent
University of Melbourne - Department of Accounting and Business Information Systems
,
Tilburg University - Center and Faculty of Economics and Business Administration
and
Tilburg University - CentER for Economic Research and Dept. of Accounting
Date Posted: February 17, 2004
Last Revised: January 08, 2012
Accepted Paper Series
23 downloads
Determinants of Contract Terms for Professional Services
Management Accounting Research, Forthcoming
Carsten Homburg and
Peter Stebel
University of Cologne
and
PricewaterhouseCoopers AG WPG
Date Posted: October 18, 2008
Last Revised: November 17, 2008
Accepted Paper Series
Determinants of Commercial Banks' Residual Profitability: An Industry Approach
Spanish Journal of Finance and Accounting, Vol. 37, No. 139, pp. 469-500, September 2008
Borja Amor-Tapia
,
Maria T. Tascón and
José L. Fanjul
Universidad de León
,
Universidad de León
and
Universidad de León
Date Posted: July 27, 2009
Last Revised: September 27, 2009
Accepted Paper Series
Determinants of Commercial Banks' Residual Profitability: An Industry Approach
Borja Amor-Tapia
,
Maria T. Tascón and
José L. Fanjul
Universidad de León
,
Universidad de León
and
Universidad de León
Date Posted: July 18, 2006
Working Paper Series
359 downloads
Determinants of Budgetary Slack in the Laboratory: An Investigation of Controls for Self-Interested Behavior
Douglas E. Stevens
Florida State University
Date Posted: April 03, 2000
Working Paper Series
686 downloads
Determinants of Board Structure: Evidence from Australia
Forthcoming in Journal of Contemporary Accounting and Economics
Reza Monem
Griffith University - Griffith Business School
Date Posted: February 11, 2011
Last Revised: July 26, 2012
Accepted Paper Series
23 downloads
Determinants of Board Members' Financial Expertise - Empirical Evidence from France
Thomas Jeanjean
and
Hervé Stolowy
ESSEC Business School
and
HEC Paris (Groupe HEC) - Accounting and Management Control Department
Date Posted: October 14, 2008
Working Paper Series
193 downloads
Determinants of Bias in Management Earnings Forecasts: Empirical Evidence from Japan
INTERNATIONAL ACCOUNTING: STANDARDS, REGULATIONS, AND FINANCIAL REPORTING, G. N. Gregoriou & M. Gaber, eds., pp. 267-294, Elsevier Press, 2006
Koji Ota
Musashi University - Department of Finance
Date Posted: December 21, 2006
Accepted Paper Series
Determinants of Auditors’ Perceptions of the Work Needed in the Audit of Internet-Based Financial Reports in Egypt
Journal of Applied Accounting Research, Vol. 10, No. 2, 2009
Tariq Hassaneen Ismail
Cairo University - Faculty of Commerce
Date Posted: May 20, 2009
Accepted Paper Series
Determinants of Auditor Choice: Evidence from a Small Client Market
International Journal of Auditing, Vol. 12, No. 1, pp. 65-88, March 2008
W. Robert Knechel and
Lasse Niemi
University of Florida - Fisher School of Accounting
and
Aalto University - School of Economics
Date Posted: March 19, 2008
Accepted Paper Series
12 downloads
Determinants of Audit Staff Turnover: Evidence from Taiwan
International Journal of Auditing, Vol. 17, Issue 1, pp.100-112, 2013
Wuchun Chi
,
Linda Hughen ,
Chan-Jane Lin and
Ling Lei Lisic
National Chengchi University (NCCU) - Department of Accounting
,
Independent
,
National Taiwan University
and
George Mason University - Accounting Program
Date Posted: May 05, 2012
Last Revised: February 18, 2013
Accepted Paper Series
43 downloads
Determinants of Audit Report Lag: Some Evidence from the Athens Stock Exchange
International Journal of Auditing, Vol. 9, No. 1, pp. 45-58, March 2005
Stergios Leventis
,
Pauline Weetman and
Constantinos Caramanis
Lancaster University - Management School
,
University of Strathclyde, Glasgow - Department of Accounting and Finance
and
University of Athens
Date Posted: April 27, 2005
Accepted Paper Series
20 downloads
Determinants of Audit Preparers' Workpaper Justifications
Accounting Review, 2006
Premila Gowri Shankar
and
Hun-Tong Tan
Nanyang Technological University (NTU) - Division of Accounting
and
Nanyang Technological University (NTU) - Division of Accounting
Date Posted: November 23, 2005
Accepted Paper Series
Determinants of Audit Preparers' Workpaper Justifications
Premila Gowri Shankar
and
Hun-Tong Tan
Nanyang Technological University (NTU) - Division of Accounting
and
Nanyang Technological University (NTU) - Division of Accounting
Date Posted: April 29, 2005
Working Paper Series
146 downloads
Determinants of Audit Fees: Evidence from a Small Capital Market with a Joint Audit Requirement
International Journal of Auditing, Vol. 12, No. 2, pp. 141-158, July 2008
Frank Thinggaard and
Lars Kiertzner
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: July 14, 2008
Accepted Paper Series
3 downloads
Determinants of Analyst Skill Specialization
Allen Huang and
Amy Y. Zang
Hong Kong University of Science & Technology (HKUST) - Department of Accounting
and
Hong Kong University of Science & Technology (HKUST) - School of Business and Management
Date Posted: September 13, 2007
Last Revised: January 15, 2009
Working Paper Series
274 downloads
Determinants of Analyst Following
Journal of Corporate Communications, August 1999
Robert J. Bricker ,
Julia Grant ,
Timothy J. Fogarty and
Gary Previts
Case Western Reserve University - Department of Accountancy
,
Case Western Reserve University - Department of Accountancy
,
Case Western Reserve University - Department of Accountancy
and
Case Western Reserve University - Department of Accountancy
Date Posted: May 12, 2000
Accepted Paper Series
Determinants of Actuarial Valuation Method Changes for Pension Funding and Reporting: Evidence from the UK
Paul J. M. Klumpes and
Mark Whittington
EDHEC Business School
and
Warwick Business School
Date Posted: July 17, 2000
Working Paper Series
Determinants of a Sustainable Competitive Advantage Due to an IT-Enabled Strategy
The Journal of Strategic Information Systems, Vol. 12, No. 1, pp. 7-28, March 2003
Bruce Dehning
and
Theophanis C. Stratopoulos
Chapman University - The George L. Argyros School of Business & Economics
and
University of Waterloo - School of Accounting and Finance
Date Posted: February 26, 2009
Accepted Paper Series
Determinants for Using Visible Reserves in German Banks - An Empirical Study
Sven Bornemann ,
Susanne Homölle
,
Carsten Hubensack ,
Thomas K. Kick
and
Andreas Pfingsten
University of Muenster - Finance Center Muenster
,
University of Rostock - Faculty of Business Administration, Economics and Social Sciences
,
University of Muenster - Finance Center Muenster
,
Deutsche Bundesbank
and
University of Münster - Finance Center Münster
Date Posted: September 08, 2009
Working Paper Series
Determinants and Performance Effects of Executive Pay Multiples
AAA 2013 Management Accounting Section (MAS) Meeting Paper
Jeong-Hoon Hyun
,
Sung-Choon Kang ,
Bum-Joon Kim
and
Jae Yong Shin
Seoul National University
,
Seoul National University
,
Seoul National University
and
Seoul National University - College of Business Administration
Date Posted: April 10, 2012
Last Revised: August 14, 2012
Working Paper Series
132 downloads
Determinants and Effects of Subjectivity in Incentives
Accounting Review, Vol. 79, No. 2, pp. 409-436, April 2004
Michael Gibbs ,
Kenneth A. Merchant ,
Wim A. Van der Stede and
Mark E. Vargus
University of Chicago Booth School of Business
,
University of Southern California - Leventhal School of Accounting
,
London School of Economics & Political Science (LSE)
and
University of Texas at Dallas - Department of Accounting & Information Management
Date Posted: March 25, 2006
Accepted Paper Series
Determinants and Consequences of Tax Service Provider Choice in the Not-for-Profit Sector
Stevanie S. Neuman
,
Thomas C. Omer and
Anne Thompson
Texas A&M University (TAMU) - Department of Accounting
,
Texas A&M University (TAMU) - Department of Accounting
and
University of Illinois at Urbana-Champaign
Date Posted: May 23, 2011
Last Revised: June 19, 2012
Working Paper Series
137 downloads
Determinants and Consequences of Firm Information Technology Budgets
Accounting Review, Forthcoming
Kevin Kobelsky
,
Vernon J. Richardson
,
Rod Smith and
Robert W. Zmud
University of Michigan - Dearborn
,
University of Arkansas at Fayetteville
,
Cal State University Long Beach
and
affiliation not provided to SSRN
Date Posted: January 18, 2008
Accepted Paper Series
Determinantes de la Discrecionalidad Directiva en la Elección del Método Contable de las Participaciones En Negocios Conjuntos (Determinants of the Managerial Discretion in the Accounting Choice for Investments in Joint Ventures)
Revista Española de Financiación y Contabilidad, Forthcoming,
Begoña Giner and
Carmen S. Verón
University of Valencia
and
affiliation not provided to SSRN
Date Posted: July 05, 2012
Accepted Paper Series
33 downloads
Determinant of Financial Instruments Disclosure Quality Among Listed Firms in Malaysia
Mohamat Sabri Hassan
,
Norman Mohd-Saleh and
Mara Ridhuan Che Abdul Rahman
Universiti Kebangsaan Malaysia - School of Accounting
,
Universiti Kebangsaan Malaysia - Graduate School of Business
and
affiliation not provided to SSRN
Date Posted: July 10, 2008
Working Paper Series
651 downloads
Determinant Factors of Corporate Risk Disclosure: Evidence from Spain
Proceedings of the 18th International Business Research Conference, 2012
Monica Hernandez-Madrigal
,
Beatriz Aibar-Guzman
and
Maria-Isabel Blanco-Dopico
Universidad Autonoma de San Luis Potosi
,
affiliation not provided to SSRN
and
Universidade de Santiago de Compostela
Date Posted: October 26, 2012
Working Paper Series
Detection and Severity Classifications of Sarbanes-Oxley Section 404 Internal Control Deficiencies
Forthcoming in The Accounting Review
Jean C. Bedard and
Lynford E. Graham
Bentley University - Department of Accountancy
and
affiliation not provided to SSRN
Date Posted: February 20, 2009
Last Revised: November 04, 2010
Accepted Paper Series
337 downloads
Detecting News in Aggregate Accounting Earnings: Implications for Stock Market Valuation
Review of Accounting Studies, Forthcoming
Panos N. Patatoukas
University of California, Berkeley - Haas School of Business
Date Posted: March 13, 2013
Accepted Paper Series
Detecting Fraud in the Organization: An Internal Audit Perspective
Journal of Forensic & Investigative Accounting, Vol. 3, No. 1, January-June 2011
Priscilla Ann Burnaby
,
Martha A. Howe
and
Brigitte W. Muehlmann
Bentley University
,
Bentley University
and
Suffolk University
Date Posted: April 04, 2011
Accepted Paper Series
Detecting Framing Effects in Financial Statements
CONTEMPORARY ACCOUNTING RESEARCH, VOL 12, NO 1, FALL 1996
Paul E. Johnson
,
Karim Jamal and
R. Glen Berryman
University of Minnesota, Twin Cities - Carlson School of Management
,
University of Alberta - Department of Accounting, Operations & Information Systems
and
University of Minnesota - Twin Cities - Carlson School of Management
Date Posted: August 23, 1998
Accepted Paper Series
Detecting Falsified Financial Statements: A Comparative Study using Multicriteria Analysis and Multivariate Statistical Techniques
European Accounting Review, Vol. 11, No. 3, 2002
Charalambos Spathis ,
Michael Doumpos and
C. Zopounidis
Aristotle University of Thessaloniki - Department of Economics
,
Technical University of Crete (TUC) - Department of Production Engineering and Management
and
Technical University of Crete (TUC) - Department of Production Engineering and Management
Date Posted: December 22, 2002
Accepted Paper Series
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