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JEL Code: M4
5,291,761 Total downloads
Showing Papers 9,901 - 9,950 of 13,020
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The Acquiescent Gatekeeper: Reputational Intermediaries, Auditor Independence and the Governance of Accounting Columbia Law and Economics Working Paper No. 191
John C. Coffee Jr.
Date Posted: May 25, 20012583 downloads
The Activity Based Cost System ABC as a Strategic Tool: An Empirical Test
Carlos Yorghi Khoury ,
Jacob Ancelevicz and
Flavio Carvalho Vasconcelos
Date Posted: July 05, 20011771 downloads
The Activity-Based Costing Method: Development and Applications The IUP Journal of Accounting Research and Audit Practices, Vol. VIII, No. 1, p. 7-22
Grégory Wegmann
Date Posted: July 26, 20102040 downloads
The Actuarial Balance of the Pay-As-You-Go Pension System: 'US' Model Versus 'Swedish' Model: Possible Application in the Case of Spain.
María del Carmen Boado-Penas ,
Ole Settergren
and
Carlos Vidal-Meliá
affiliation not provided to SSRN
and
University of Valencia - Faculty of Economics
Date Posted: April 01, 2009Last Revised: June 09, 2010173 downloads
The Actuarial Balance Sheet for Pay-as-You-Go Finance: Solvency Indicators for Spain and Sweden CESifo Working Paper Series No. 2182
María del Carmen Boado-Penas ,
Salvador Valdes-Prieto and
Carlos Vidal-Meliá
Date Posted: January 14, 2008140 downloads
The Added Value of Auditing in Belgium: Does Audit Remain If No Longer Mandatory?
Diane Breesch
,
Kris Hardies and
Jan De Muylder
Date Posted: December 18, 201260 downloads
The Added Value of Non-Financial Information in Internet Firms Pricing
Francisco Guijarro Martínez
and
Ismael Moya Clemente
Date Posted: October 26, 2002296 downloads
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
The Adoption and Design of Enterprise Risk Management Practices: An Empirical Study European Accounting Review, Forthcoming
Leen Paape
and
Roland F. Spekle
Date Posted: August 14, 2010Last Revised: January 25, 2012748 downloads
The Adoption of a Comprehensive Income Statement in Italy: Has the Time of a New Disclosure Come?
Alessandro Pili
Date Posted: January 14, 2007
The Adoption of ABC and the Improvement of Performance: The Case of the Central Bank of Morocco
Pierre-Laurent Bescos and
Karim Charaf
Date Posted: July 15, 2010Last Revised: May 01, 2012
The Adoption of Accrual Accounting System in Greek Public Hospitals: Assessing the Benefits
Filippos Stamatiadis
Date Posted: April 25, 2012
The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reactions European Accounting Review, Forthcoming
Mattias Hamberg
,
Mari Paananen
and
Jiri Novak
Date Posted: December 13, 2009
The Adoption of IFRS in the UK AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Mari Paananen
and
Nimita Parmar
Date Posted: October 01, 20081386 downloads
The Adoption of International Accounting Standards in the European Union European Accounting Review, Vol. 14, No. 1, 2005
Geoffrey Whittington
Date Posted: March 16, 2005
The Adoption of Internationally Recognized Accounting Standards: Implications for the Credit Markets Simon School Working Paper No. FR 09-12
Joanna Shuang Wu and
Ivy Zhang
Date Posted: June 25, 2009Last Revised: September 22, 2009375 downloads
The Advantages of Using Earnings for Compensation: Matching Delivered Performance
Michael J. Barclay ,
Dhananjay (Dan) K. Gode and
S.P. Kothari
Date Posted: August 31, 2000682 downloads
The Agency Problem and the Moderating Role of Culturally-Based Management Style on Chinese Managers’ Discretionary Accruals
Cathy Beaudoin
,
Li Dang
,
Qiaoling Fang
and
George T. Tsakumis
Date Posted: February 04, 2011Last Revised: June 16, 2011
The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs AAA 2009 Management Accounting Section (MAS) Meeting Paper
Clara Xiaoling Chen ,
Hai Lu and
Theodore Sougiannis
Date Posted: August 07, 2008Last Revised: March 08, 2011396 downloads
The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs Contemporary Accounting Research, 29(1) (Spring 2012): 252-282
Clara Xiaoling Chen ,
Hai Lu and
Theodore Sougiannis
Date Posted: March 09, 2011Last Revised: September 21, 2012
The Agency Problems of Hedging and Earnings Management Contemporary Accounting Research, Forthcoming
Lin Nan
Date Posted: October 17, 2007243 downloads
The Aggregation and Valuation of Deferred Taxes Review of Accounting Studies, Vol. 6, No. 2/3, June/September 2001, pp. 275-297
Eli Amir ,
Michael Kirschenheiter and
Kristen Willard
affiliation not provided to SSRN
Date Posted: June 24, 2002
The Aggressiveness of Tax Professional Reporting: Examining the Influence of Moral Development ,
Cindy Blanthorne
,
Hughlene Burton
and
Dann Fisher
Date Posted: January 18, 2005100 downloads
The Airlines Efficiency Myth
George Michel Ezzie Mickhail
Date Posted: September 23, 2007221 downloads
The Alignment of Internal and External Control Mechanisms: The Differential Market Valuation and Performance Effects in High-Growth Versus Low-Growth Industries AAA 2009 Management Accounting Section (MAS) Meeting Paper
Carolyn M. Callahan and
Tammy Renea Waymire
Date Posted: August 06, 2008Last Revised: October 14, 2009260 downloads
The Allocation Decision on Research and Advertising Spending by Small and Large Firms - An Illustration of Four Industries
C.S. Agnes Cheng ,
Cynthia Jackson and
Angela Hwang
Date Posted: November 25, 1996
The Allocational Effects of the Precision of Accounting Estimates Journal of Accounting Research, Vol. 45, No. 4, pp. 731-769, September 2007
Ronald A. Dye and
Swaminathan Sridharan
Date Posted: December 11, 200719 downloads
The Allowance for Loan Losses and Earnings Management
Robert Gray
Date Posted: October 04, 2004427 downloads
The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management Journal of Accounting Research, Forthcoming
Scott B. Jackson and
Xiaotao Kelvin Liu
Date Posted: November 27, 2009Last Revised: December 05, 2012492 downloads
The Analysis and Valuation of Subscription-Based Enterprises
Massimiliano Bonacchi ,
Kalin S. Kolev and
Baruch Lev
Date Posted: January 25, 2010Last Revised: April 02, 2011343 downloads
The Analysis of Factors Affecting Ethical Judgements: The Turkish Evidence Representation of Social Responsibility, pp. 161-172, 2005.
Alovsat Muslumov
and
Guler Aras
Date Posted: March 24, 2006161 downloads
The Analysis of SFAS No. 109's Usefulness in Predicting Future Cash Flows from a Conceptual Framework Perspective Research in Accounting Regulation, Vol. 18, 2005
Joseph Legoria
and
Keith Sellers
Date Posted: November 03, 2005
The Analysis of Valuation Model for NASDAQ and Intangible Intensive Firms: Implication of Uncertainty American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Date Posted: April 06, 2004
The Antecedents of Defective Products and it's Effect on Company Profit: A Study of Indonesian Small and Medium Size Enterprises AAA 2007 Management Accounting Section (MAS) Meeting
Hamfri Djajadikerta
Date Posted: August 04, 2006175 downloads
The Appropriateness of Performance Measurement Systems in the Services Sector: Case Studies from the Micro Finance Sector in Kenya AAA 2010 Management Accounting Section (MAS) Meeting Paper
Nelson Waweru
Date Posted: May 22, 2009217 downloads
The Artistry of International Accounting Case Pedagogy INTERNATIONAL ACCOUNTING IN THE 21ST CENTURY, Frank Columbus, ed., Nova Science Publishers, Forthcoming
Ehsan H. Feroz
Date Posted: August 12, 2008Last Revised: June 18, 2009106 downloads
The Asian Financial Crisis, Accounting Conservatism and Audit Fees: Evidence from Hong Kong
Ferdinand A. Gul ,
Bin Srinidhi and
Tony Shieh
Date Posted: August 12, 20021189 downloads
The Asset Growth Anomaly and the Role of Limits to Arbitrage
Full Yet Eric Campbell Lam
and
K. C. John Wei
Date Posted: February 11, 2009Last Revised: February 20, 2009248 downloads
The Assignment of Decision Rights in Formal Information Systems
Mehmet Ozbilgin and
Mark Penno
Date Posted: October 18, 2004204 downloads
The Association Between Accounting Conservatism and Analysts’ Forecast Inefficiency Asia-Pacific Journal of Financial Studies, Forthcoming
Jinhan Pae
and
Daniel B. Thornton
Date Posted: January 22, 2010352 downloads
The Association Between Accounting Determined Risk Measures and Analysts' Risk Perceptions in a Medium-Sized Stock Market J OF INTERNATIONAL FINANCIAL MANAGEMENT AND ACCOUNTING, Vol 6, No. 3, Winter 1995
Mohan Selva
Date Posted: June 19, 1998
The Association between Accounting Information Disclosure and Stock Price Global Journal of Business Research,v. 2(2) p. 1-10
Hwei Cheng Wang and
Hsain-Jane Chang
Date Posted: February 19, 2010
The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees
Dan S. Dhaliwal ,
Vic Naiker
and
Farshid Navissi
Date Posted: February 06, 2010Last Revised: February 08, 2010448 downloads
The Association Between Activity-Based Costing and Improvement in Financial Performance Management Accounting Research, Vol. 13, No. 1, March 2002
Douglas Cagwin and
Marinus J. Bouwman
Date Posted: March 10, 2002
The Association Between Activity-Based Costing System Adoption and Hospital Performance AAA 2007 Management Accounting Section (MAS) Meeting
Annie S. McGowan ,
Sarah A. Holmes
and
Melissa Martin
affiliation not provided to SSRN
and
Arizona State University (ASU)
Date Posted: August 01, 20061356 downloads
The Association Between Audit Quality and Abnormal Audit Fees
Jong-Hag Choi ,
Jeong-Bon Kim V
and
Yoonseok Zang
Date Posted: November 16, 20051381 downloads
The Association Between Audit Quality, Accounting Disclosures and Firm-Specific Risk: Evidence from the Australian IPO Market
Philip J. Lee ,
Donald J. Stokes ,
Stephen L. Taylor and
Terry S. Walter
Date Posted: March 22, 20001603 downloads
The Association Between Auditor Changes and Reporting Lags CONTEMPORARY ACCOUNTING RESEARCH, Vol 13, No 1, Spring 1996
Kenneth B. Schwartz and
Billy S. Soo
Date Posted: July 03, 1998
The Association Between Auditor Litigation and Abnormal Accruals
William G. Heninger
Date Posted: January 08, 2001585 downloads
The Association Between Auditor Litigation and Abnormal Accruals Accounting Review, January 2001
William G. Heninger
Date Posted: January 11, 2001
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