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JEL Code: M40

1,644,786 Total downloads

Viewing: 1 - 50 of 4,609 papers

1.

Value Based Management: Economic Value Added or Cash Value Added?

FWC AB Study No. 1997:3
Number of pages: 42 Posted: 05 Apr 1999
Working Paper Series
Weissenrieder & Co AB
Downloads 34,499
2.

Time-Driven Activity-Based Costing

Number of pages: 18 Posted: 14 Jan 2004
Working Paper Series
Harvard Business School and Acorn Systems, Inc.
Downloads 27,177
3.

Paying People to Lie: The Truth About the Budgeting Process

Harvard NOM Research Paper No. 01-03, and HBS Working Paper No. 01-072
Number of pages: 28 Posted: 30 Apr 2001
Working Paper Series
Harvard Business School

Multiple version iconThere are 3 versions of this paper

Downloads 14,650
4.

Activity-Based Costing System Advantages and Disadvantages

Number of pages: 12 Posted: 03 Feb 2005
Working Paper Series
affiliation not provided to SSRN
Downloads 12,285
5.

Just Say No to Wall Street: Putting a Stop to the Earnings Game

Journal of Applied Corporate Finance, Vol. 14, No. 4, pp. 41-46, Winter 2002
Number of pages: 7 Posted: 17 Jan 2002 Last Revised: 18 May 2013
Accepted Paper Series
The Monitor Company and Harvard Business School

Multiple version iconThere are 3 versions of this paper

Downloads 11,358
6.

Corporate Budgeting is Broken, Let's Fix it

Harvard NOM Working Paper No. 02-26
Number of pages: 12 Posted: 14 Aug 2002
Accepted Paper Series
Harvard Business School

Multiple version iconThere are 3 versions of this paper

Downloads 11,200
7.

Value Creation and its Measurement: A Critical Look at EVA

Cuadernos de Administración, No. 22, pp. 7-31, June 2000
Number of pages: 41 Posted: 19 May 1999 Last Revised: 01 Apr 2009
Accepted Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 10,171
8.

Market Value Calculation and the Solution of Circularity Between Value and the Weighted Average Cost of Capital WACC (A Note on the Weighted Average Cost of Capital WACC)

Revista de Administração Mackenzie (RAM), Vol. 10, No. 6, November-December 2009
Number of pages: 62 Posted: 08 Feb 2001 Last Revised: 17 Feb 2016
Accepted Paper Series
Grupo Consultor CAV Capital Advisory & Valuation and Duke University - Duke Center for International Development in the Sanford School of Public Policy
Downloads 9,511
9.

High-Frequency Trading, Stock Volatility, and Price Discovery

Number of pages: 54 Posted: 14 Oct 2010 Last Revised: 27 Dec 2010
Working Paper Series
Yale School of Management
Downloads 8,865
10.

Communicating and Controlling Strategy: An Empirical Study of the Effectiveness of the Balanced Scorecard

Number of pages: 54 Posted: 09 Aug 2001
Working Paper Series
University of Colorado at Denver - Business School and University of Colorado, Boulder

Multiple version iconThere are 2 versions of this paper

Downloads 7,865
11.

The Impact of Corporate Sustainability on Organizational Processes and Performance

Management Science, Volume 60, Issue 11, pp. 2835-2857, February 2014
Number of pages: 46 Posted: 25 Nov 2011 Last Revised: 01 Feb 2017
Accepted Paper Series
University of Oxford - Said Business School, London Business School - Department of Strategic & International Management and Harvard University - Harvard Business School

Multiple version iconThere are 2 versions of this paper

Downloads 7,844
12.

The Effects of Enterprise Risk Management on Firm Performance

Number of pages: 28 Posted: 06 Jul 2008 Last Revised: 16 Apr 2010
Working Paper Series
North Carolina State University and North Carolina State University
Downloads 7,179
13.

Textual Analysis in Accounting and Finance: A Survey

Number of pages: 56 Posted: 03 Oct 2014 Last Revised: 21 May 2016
Working Paper Series
University of Notre Dame and University of Notre Dame - Mendoza College of Business - Department of Finance

Multiple version iconThere are 2 versions of this paper

Downloads 6,953
14.

The Global Financial Crisis and the Efficient Market Hypothesis: What Have We Learned?

Journal of Applied Corporate Finance, Forthcoming
Number of pages: 27 Posted: 20 Nov 2009 Last Revised: 11 Dec 2009
Accepted Paper Series
University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 6,798
15.

Do the Rim (Residual Income Model), Eva(R) and DCF (Discounted Cash Flow) Really Match?

Working Paper No. 25
Number of pages: 28 Posted: 17 Mar 2003
Working Paper Series
Grupo Consultor CAV Capital Advisory & Valuation and Duke University - Duke Center for International Development in the Sanford School of Public Policy
Downloads 6,726
16.

Inside the 'Black Box' of Sell-Side Financial Analysts

Journal of Accounting Research, Forthcoming
Number of pages: 63 Posted: 04 Mar 2013 Last Revised: 24 Jan 2015
Working Paper Series
Temple University - Department of Accounting, Arizona State University (ASU) - School of Accountancy, University of Texas at Austin - Department of Accounting and Texas A&M University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 6,538
17.

100 Questions (and Answers) About IFRS

Number of pages: 64 Posted: 25 Jan 2010 Last Revised: 31 Jul 2017
Working Paper Series
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 6,511
18.

Core Earnings: New Data and Evidence

Harvard Business School Accounting & Management Unit Working Paper No. 20-047, October 2019
Number of pages: 61 Posted: 11 Oct 2019 Last Revised: 10 Jun 2020
Working Paper Series
Harvard Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Harvard Business School
Downloads 6,196
19.

The Relationship between the Market Value of a Company and Internal Performance Measurements

Number of pages: 26 Posted: 07 Jan 1999
Working Paper Series
University of Pretoria and University of Pretoria
Downloads 6,162
20.

Accounting Program Research Rankings by Topical Area and Methodology

Issues in Accounting Education. Vol. 25, No. 4, pp. 631-654, 2010
Number of pages: 32 Posted: 05 Feb 2009 Last Revised: 16 Dec 2010
Accepted Paper Series
University of Memphis - School of Accountancy, Brigham Young University - School of Accountancy, University of Texas at Austin - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 6,026
21.

The Case for Global Accounting Standards: Arguments and Evidence

Number of pages: 17 Posted: 22 Jan 2013
Working Paper Series
University of Western Australia
Downloads 5,934
22.

The Design and Use of Management Control Systems: An Extended Framework for Analysis

AAA 2006 Management Accounting Section (MAS) Meeting
Number of pages: 54 Posted: 04 Aug 2005
Working Paper Series
Monash University - Department of Accounting and Lancaster University

Multiple version iconThere are 2 versions of this paper

Downloads 5,645
23.

Cash Versus Accrual Accounting in Public Sector

Studia Universitatis Babes Bolyai Oeconomica, 1990
Number of pages: 13 Posted: 10 Nov 2006
Accepted Paper Series
Babes-Bolyai University - Faculty of Economics and Business Administration and Babes-Bolyai University
Downloads 5,634
24.

A Step by Step Guide to Construct a Financial Model Without Plugs and Without Circularity for Valuation Purposes

Number of pages: 21 Posted: 28 May 2008 Last Revised: 02 Nov 2008
Working Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 5,628
25.

The Financial Psychology of Worry and Women

Number of pages: 53 Posted: 15 Feb 2008 Last Revised: 17 Jul 2008
Working Paper Series
Washington and Lee University
Downloads 5,513
26.

Managing Costs and Cost Structure Throughout the Value Chain: Research on Strategic Cost Management

Number of pages: 51 Posted: 12 Dec 2005
Working Paper Series
University of California, Davis - Graduate School of Management
Downloads 5,494
27.

Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism

Chicago Booth Research Paper No. 09-16
Number of pages: 36 Posted: 13 Jul 2007 Last Revised: 19 Feb 2013
Working Paper Series
University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Chicago Booth School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 5,409
28.

Performance Measurement Using Balanced Score Card

Number of pages: 8 Posted: 19 Apr 2007 Last Revised: 30 Aug 2012
Accepted Paper Series
School of Management Studies, University of Hyderabad
Downloads 5,178
29.

Reports of Value’s Death May Be Greatly Exaggerated

Number of pages: 43 Posted: 02 Dec 2019 Last Revised: 03 Jun 2020
Working Paper Series
Research Affiliates, LLC, Duke University - Fuqua School of Business, Research Affiliates LLC and Dartmouth College - Tuck School of Business
Downloads 5,123
30.

Analysts’ Forecasts: What Do We Know after Decades of Work?

Number of pages: 55 Posted: 08 Jul 2011
Working Paper Series
Boston College
Downloads 5,063
31.

Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard

Number of pages: 42 Posted: 22 May 2003
Working Paper Series
University of Pennsylvania - Accounting Department, Stanford University - Graduate School of Business and University of Pennsylvania - Management Department

Multiple version iconThere are 2 versions of this paper

Downloads 5,052
32.

Old Wine in New Bottles: Subprime Mortgage Crisis - Causes and Consequences

Journal of Applied Research in Accounting and Finance (JARAF), Vol. 3, No. 1, pp. 3-13, 2008
Number of pages: 17 Posted: 01 Oct 2008
Accepted Paper Series
Nippon Foundation - Asian Public Intellectuals Program
Downloads 4,985
33.

Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China

Contemporary Accounting Research, Vol. 28, No.3, pp. 892-925, September 2011
Number of pages: 55 Posted: 14 Mar 2008 Last Revised: 30 Sep 2011
Accepted Paper Series
University of International Business and Economics, Texas Christian University, University of Houston - C.T. Bauer College of Business and Xiamen University
Downloads 4,926
34.

Budgeting and Budgetary Control

Number of pages: 44 Posted: 02 Jun 2003 Last Revised: 06 Mar 2018
Working Paper Series
Independent
Downloads 4,915
35.

Enron: A Financial Reporting Failure?

Villanova Law Review, Vol. 48, No. 4, p. 1057, 2003
Number of pages: 27 Posted: 11 Jul 2003
Accepted Paper Series
Villanova University - School of Business and Villanova University - School of Business
Downloads 4,757
36.

The Impact of Activity Based Costing on Managerial Decisions at Insteel Industries - a Field Study

Number of pages: 35 Posted: 02 Sep 1999
Working Paper Series
Harvard University - Accounting & Control Unit and Harvard University - General Management Unit
Downloads 4,701
37.

Practice Developments in Budgeting: An Overview and Research Perspective

Number of pages: 40 Posted: 28 Sep 2003
Working Paper Series
University of Southern Maine - School of Business, Lancaster University and London School of Economics & Political Science (LSE)

Multiple version iconThere are 2 versions of this paper

Downloads 4,657
38.

Audit Quality: Insights from the Academic Literature

Auditing: A Journal of Practice & Theory, 32(1), February 2013
Number of pages: 68 Posted: 17 Apr 2012 Last Revised: 27 May 2014
Accepted Paper Series
University of Florida - Fisher School of Accounting, Bentley University, University of Baltimore - Merrick School of Business, Indiana University - Kelley School of Business - Department of Accounting and University of Delaware - Accounting & MIS
Downloads 4,553
39.

An Economic Perspective on Transfer Pricing

Number of pages: 73 Posted: 26 Feb 2006 Last Revised: 27 May 2009
Working Paper Series
University of Zurich - Department of Business Administration (IBW) and University of Basel
Downloads 4,465
40.

The Activity-Based Costing Method: Development and Applications

The IUP Journal of Accounting Research and Audit Practices, Vol. VIII, No. 1, p. 7-22
Number of pages: 18 Posted: 26 Jul 2010 Last Revised: 26 Dec 2018
Accepted Paper Series
University of Burgundy - IAE Dijon School of Management, CREGO EA 7317
Downloads 4,462
41.

The Inevitability of Enron and the Impossibility of 'Auditor Independence' Under the Current Audit System

Number of pages: 73 Posted: 11 Mar 2002
Working Paper Series
George Mason University - Antonin Scalia Law School, Faculty
Downloads 4,414
42.

In Search of Management Accounting Theory

Number of pages: 22 Posted: 26 Sep 2005
Working Paper Series
Aalto University School of Business and Turku School of Economics

Multiple version iconThere are 2 versions of this paper

Downloads 4,350
43.

International Transfer Pricing Issues and Strategies for the Global Firm

Internal Auditing, 23(1): 12-19. 2008
Number of pages: 15 Posted: 22 Apr 2008 Last Revised: 06 May 2014
Accepted Paper Series
Deloitte & Touche LLP, Prairie View A&M University and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 4,345
44.

Corporate Governance Failures. To What Extent is Parmalat a Particularly Italian Case?

Number of pages: 29 Posted: 13 Jul 2004
Working Paper Series
University of Cagliari

Multiple version iconThere are 2 versions of this paper

Downloads 4,310
45.

Why We Subtract the Change in Working Capital When Defining Cash Flows? A Pedagogical Note

Number of pages: 7 Posted: 12 May 2005 Last Revised: 11 Jan 2015
Working Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 4,208
46.

Short-Termism, the Financial Crisis, and Corporate Governance

Journal of Corporation Law, Vol. 37, p. 264, 2011
Number of pages: 101 Posted: 16 Feb 2012
Accepted Paper Series
University of San Diego School of Law
Downloads 4,019
47.

How to Gather Data Using a Web Crawler: An Application Using SAS to Search Edgar

Number of pages: 14 Posted: 09 Oct 2007
Working Paper Series
University of California, San Diego (UCSD) - Rady School of Management and National University of Singapore (NUS) - Department of Accounting
Downloads 3,954
48.

Experimental Research in Financial Accounting

Number of pages: 72 Posted: 28 Feb 2001
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 3,936
49.

Identifying Expectation Errors in Value/Glamour Strategies: A Fundamental Analysis Approach

Review of Financial Studies (RFS), 25(9): 2841-2875
Number of pages: 47 Posted: 08 Feb 2011 Last Revised: 08 Oct 2013
Working Paper Series
Stanford Graduate School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 3,929
50.

Assessing Empirical Research in Managerial Accounting: A Value-Based Managaement Perspective

JAE Rochester Conference April 2000
Number of pages: 99 Posted: 14 Jan 2001
Working Paper Series
University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business
Downloads 3,884