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JEL Code: M48

337,851 Total downloads

Viewing: 1 - 50 of 1,391 papers

1.

Incentives or Standards: What Determines Accounting Quality Changes Around IFRS Adoption?

European Accounting Review Forthcoming
Number of pages: 50 Posted: 10 Sep 2007 Last Revised: 23 Feb 2015
Accepted Paper Series
University of Chicago - Booth School of Business, University of Manchester - Alliance Manchester Business School, University of Manchester - Manchester Business School and University of Manchester
Downloads 8,443
2.

Executive Compensation: Where We are, and How We Got There

George Constantinides, Milton Harris, and René Stulz (eds.), Handbook of the Economics of Finance. Elsevier Science North Holland (Forthcoming), Marshall School of Business Working Paper No. FBE 07.12,
Number of pages: 179 Posted: 17 Apr 2012 Last Revised: 13 Aug 2012
Working Paper Series
University of Southern California - Marshall School of Business
Downloads 8,401
3.

Bank Failure, Mark-to-Market and the Financial Crisis

Number of pages: 47 Posted: 27 Oct 2009 Last Revised: 28 Nov 2011
Working Paper Series
University of Oxford - Said Business School and University of Cambridge - Judge Business School

Multiple version iconThere are 2 versions of this paper

Downloads 4,329
4.

Estimating Lifetime Expected Credit Losses Under IFRS 9

Number of pages: 22 Posted: 04 Apr 2016 Last Revised: 05 Mar 2017
Working Paper Series
Unisys Machine Learning and Advanced Analytics Services
Downloads 4,019
5.

Was the 2008 Financial Crisis Caused by a Lack of Corporate Ethics?

Global Journal of Business Research, Vol. 4, No. 2, pp. 77-84, 2010
Number of pages: 8 Posted: 05 Jul 2010
Accepted Paper Series
National University, National University, National University and National University
Downloads 3,813
6.

FASB and IASB: Dependence Despite Independence

Virginia Law & Business Review, Vol. 3, pp. 275-309, 2008
Number of pages: 35 Posted: 10 Dec 2008 Last Revised: 01 Jun 2015
Accepted Paper Series
Max Planck Institute for Comparative and International Private Law
Downloads 3,502
7.

Mandatory IFRS Reporting and Changes in Enforcement

ECGI - Finance Working Paper No. 377/2013, The Wharton School Research Paper, Chicago Booth Research Paper No. 12-12
Number of pages: 69 Posted: 07 Mar 2012 Last Revised: 06 Apr 2015
Working Paper Series
University of Chicago - Booth School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 3,488
8.

Accrual Accounting & Financial Reporting in the Public Sector: Reframing the Debate

MGSM Working Paper Series No. WP 2003-22
Number of pages: 52 Posted: 02 Dec 2003
Working Paper Series
Southern Cross University
Downloads 3,246
9.

Has Goodwill Accounting Gone Bad?

Review of Accounting Studies, Forthcoming
Number of pages: 54 Posted: 03 Sep 2009 Last Revised: 27 Jan 2017
Accepted Paper Series
University of California, Riverside (UCR) - UCR School of Business Administration (SoBA) and University of Southern California - Leventhal School of Accounting
Downloads 3,195
10.

Is Doing Good Good for You? How Corporate Charitable Contributions Enhance Revenue Growth

Number of pages: 40 Posted: 27 Jul 2006 Last Revised: 26 Jan 2009
Working Paper Series
New York University - Stern School of Business, College of William and Mary - Mason School of Business and JSOM, University of Texas at Dallas
Downloads 3,164
11.

IFRS and Environmental Accounting

Number of pages: 34 Posted: 04 Dec 2009
Working Paper Series
Metropolitan State University of Denver
Downloads 2,956
12.

The Misrepresentation of Earnings

Financial Analysts Journal, Forthcoming
Number of pages: 23 Posted: 09 Jan 2014 Last Revised: 12 Aug 2015
Accepted Paper Series
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia Business School
Downloads 2,934
13.

Enforcement Strategies in UK Corporate Governance: A Roadmap and Empirical Assessment

ECGI - Law Working Paper No. 106/2008
Number of pages: 64 Posted: 21 May 2008
Working Paper Series
University of Oxford - Faculty of Law
Downloads 2,862
14.

Asset Reclassifications and Bank Recapitalization during the Financial Crisis

Number of pages: 61 Posted: 23 Jun 2010 Last Revised: 21 Dec 2017
Working Paper Series
University of Mannheim - Accounting and Taxation, Humboldt University of Berlin - School of Business and Economics and University of Mannheim - Accounting and Taxation
Downloads 2,818
15.

The Effects of IFRS Adoption: A Review of the Early Empirical Evidence

Number of pages: 13 Posted: 04 Jul 2008 Last Revised: 04 Dec 2009
Working Paper Series
Metropolitan State University of Denver
Downloads 2,536
16.

A Guide to Earnings Quality

Number of pages: 23 Posted: 31 Oct 2013
Working Paper Series
Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia Business School
Downloads 2,504
17.

Are Expanded Audit Reports Informative to Investors? Evidence from the U.K.

Number of pages: 46 Posted: 19 Jun 2015 Last Revised: 14 Mar 2019
Working Paper Series
University of Southern California, University of Texas at Austin and University of Illinois at Urbana-Champaign
Downloads 2,298
18.

Corporate Social and Environmental Reporting: Another Dimension for Accounting Information

Number of pages: 9 Posted: 12 Aug 2009
Working Paper Series
Academy of Economic Studies, Bucharest, Academy of Economic Studies, Academy of Economic Studies, Bucharest Academy of Economic Studies and Bucharest Academy of Economic Studies
Downloads 2,261
19.

How do Individual Investors React to Global IFRS Adoption?

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 52 Posted: 22 Aug 2009 Last Revised: 02 Aug 2012
Working Paper Series
Humboldt University of Berlin - School of Business and Economics, University of Mannheim - Accounting and Taxation, University of Cologne and Bocconi University
Downloads 2,126
20.

The Politics of Pay: A Legislative History of Executive Compensation

Marshall School of Business Working Paper No. FBE 01.11
Number of pages: 42 Posted: 26 Aug 2011
Working Paper Series
University of Southern California - Marshall School of Business
Downloads 1,983
21.

Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime

European Corporate Governance Institute (ECGI) - Finance Working Paper No. 453/2015, Chicago Booth Research Paper No. 15-40
Number of pages: 138 Posted: 08 Sep 2015 Last Revised: 18 Jan 2019
Working Paper Series
Stanford University Graduate School of Business, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,935
22.

Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research

European Accounting Review, Vol. 22, Issue 1, pp. 1-37, 2013
Number of pages: 47 Posted: 29 Sep 2010 Last Revised: 22 Apr 2013
Accepted Paper Series
Humboldt University of Berlin - School of Business and Economics, University of Goettingen and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 1,801
23.

Executive Pay and 'Independent' Compensation Consultants

Marshall School of Business Working Paper No. FBE 10-09, Journal of Accounting and Economics, Forthcoming
Number of pages: 41 Posted: 21 Jun 2008 Last Revised: 24 Feb 2010
Accepted Paper Series
University of Southern California - Marshall School of Business and Harvard Business School - Accounting and Control
Downloads 1,797
24.

A Review of Markets-Based International Accounting Research

Journal of Intrernational Accounting Research, Vol. 3, No. 1, 2004
Number of pages: 43 Posted: 15 Sep 2003 Last Revised: 15 Dec 2011
Accepted Paper Series
Oklahoma State University - Stillwater - School of Accounting and University of Oklahoma
Downloads 1,766
25.

Auditor Lobbying on Accounting Standards

Journal of Law, Finance & Accounting, Forthcoming
Number of pages: 60 Posted: 07 Jan 2015 Last Revised: 26 Mar 2018
Accepted Paper Series
Brigham Young University - Marriott School, Harvard Business School and Boston College
Downloads 1,748
26.

Information Quality for a University Accounting Information System

Number of pages: 30 Posted: 27 Oct 2008
Working Paper Series
University of New England
Downloads 1,745
27.

Does Mandatory IFRS Adoption Facilitate Debt Financing?

Review of Accounting Studies, Forthcoming, INTACCT Working Paper No. MRTN-CT-2006-035850 INTACCT
Number of pages: 62 Posted: 20 Nov 2009 Last Revised: 20 May 2015
Accepted Paper Series
Queen Mary University of London and University of Paderborn
Downloads 1,742
28.

The Information Content of Goodwill Impairments and the Adoption of SFAS 142

Number of pages: 45 Posted: 23 Jul 2007
Working Paper Series
INSEAD, DePaul University - College of Commerce and Fordham University
Downloads 1,738
29.

Earnings Management within Multinational Corporations

The Accounting Review, Forthcoming
Number of pages: 99 Posted: 04 May 2010 Last Revised: 22 Aug 2018
Accepted Paper Series
Catholic University of Lille - IESEG School of Management, London School of Economics, University of Antwerp and Maastricht Accounting and Auditing Research and Education Center (MARC)
Downloads 1,697
30.

Enforcement of Accounting Standards: How Effective is the German Two-Tier System in Detecting Earnings Management?

Review of Managerial Science, Vol. 9 (2015), pp. 431-485
Number of pages: 73 Posted: 05 Feb 2011 Last Revised: 16 Jun 2015
Accepted Paper Series
Goethe University Frankfurt - Department of Accounting and Auditing, University of Bremen - Department of Business Administration and Goethe University Frankfurt - Department of Accounting and Auditing
Downloads 1,679
31.

Short Selling and Earnings Management: A Controlled Experiment

Journal of Finance, Vol 71, No. 3 (June 2016), pp. 1251-1294
Number of pages: 44 Posted: 29 Jun 2013 Last Revised: 21 Jun 2017
Accepted Paper Series
University of Minnesota - Twin Cities - Department of Accounting, Hong Kong University of Science and Technology - Department of Accounting and University of Washington - Michael G. Foster School of Business
Downloads 1,645
32.

Do IFRS Reconciliations Convey Information? The Effect of Debt Contracting

Journal of Accounting Research vol. 47(5), pages 1167-1199, December 2009
Number of pages: 41 Posted: 16 Oct 2009 Last Revised: 12 Aug 2014
Accepted Paper Series
University of Chicago - Booth School of Business, University of Manchester - Alliance Manchester Business School and University of Manchester - Manchester Business School
Downloads 1,576
33.

Fair Value Accounting: Villain or Innocent Victim - Exploring the Links Between Fair Value Accounting, Bank Regulatory Capital and the Recent Financial Crisis

FRB of Boston Quantitative Analysis Unit Working Paper No. 10-01
Number of pages: 26 Posted: 02 Feb 2010
Working Paper Series
Federal Reserve Bank of Boston
Downloads 1,467
34.

Implementing Performance Measurement Innovations: Evidence from Government

Number of pages: 54 Posted: 24 Jun 2003
Working Paper Series
SVA Plumb Wealth Management, LLC and University of Pennsylvania - Accounting Department

Multiple version iconThere are 2 versions of this paper

Downloads 1,441
35.

The Fair Value of Cash Flow Hedges, Future Profitability, and Stock Returns

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper, Contemporary Accounting Research, Forthcoming
Number of pages: 62 Posted: 01 Aug 2009 Last Revised: 20 Sep 2013
Accepted Paper Series
University of Georgia - J.M. Tull School of Accounting
Downloads 1,427
36.

Mandatory Adoption of IFRS and Analysts’ Forecasts: How Much Does Enforcement Matter?

UNSW Australian School of Business Research Paper No. 2009 ACCT 01
Number of pages: 58 Posted: 05 Nov 2009 Last Revised: 01 May 2013
Working Paper Series
The University of Western Australia, UWA Business School, M250 and University of Western Australia
Downloads 1,423
37.

Real Earnings Management and Subsequent Stock Returns

Number of pages: 57 Posted: 21 Sep 2010 Last Revised: 18 Jun 2012
Working Paper Series
University of Arkansas - Department of Finance
Downloads 1,376
38.

Challenges in Managing Nonprofit Organizations: A Research Overview

International Journal of Voluntary and Nonprofit Organizations, Vol. 15, No. 2, p. 101-116, June 2004
Number of pages: 20 Posted: 12 Sep 2006
Accepted Paper Series
Department of Business Administration, Chair Public & Nonprofit Management, Free University of Brussels (VUB) - Micro-Economics for Profit and Non Profit Sector (MICE) and IPSAR, University of Edinburgh Business School
Downloads 1,356
39.

Reclassification of Financial Instruments in the Financial Crisis – Empirical Evidence from the European Banking Sector

Number of pages: 35 Posted: 31 Mar 2010
Working Paper Series
Ruhr Universität Bochum and Technische Universität München
Downloads 1,350
40.

The Effect of Engagement and Review Partner Tenure and Rotation on Audit Quality: Evidence from Germany

Number of pages: 52 Posted: 22 Jul 2010 Last Revised: 29 Aug 2012
Working Paper Series
Vrije Universiteit Amsterdam - Department of Accounting; Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law, University of Muenster - Accounting Center, University of Muenster - Accounting Center and University of Muenster - Accounting Center
Downloads 1,323
41.

Financial Reporting Factors Affecting Donations to Charitable Not-for-Profit Organizations

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Number of pages: 16 Posted: 05 Apr 2004
Working Paper Series
Pennsylvania State University Harrisburg and University of Alabama - Culverhouse School of Accountancy
Downloads 1,268
42.

Taxes and Audit Quality

Number of pages: 23 Posted: 22 Feb 2014
Working Paper Series
University of Innsbruck - Department of Accounting, Auditing and Taxation and University of Innsbruck - Department of Accounting, Auditing and Taxation
Downloads 1,261
43.

Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions

Number of pages: 56 Posted: 07 Oct 2014 Last Revised: 26 Apr 2017
Working Paper Series
Arizona State University (ASU) - School of Accountancy, American University - Kogod School of Business, Texas A&M University - Department of Accounting and University of Iowa - Henry B. Tippie College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,231
44.

Forensic Accounting and Fraud: A Review of Literature and Policy Implications.

International Journal of Accounting and Economics Studies, 3(1), 63-68
Number of pages: 19 Posted: 09 Jul 2015 Last Revised: 03 Mar 2017
Accepted Paper Series
University of Essex - Essex Business School
Downloads 1,221
45.

Regulatory Oversight of Financial Reporting: Securities and Exchange Commission Comment Letters

Number of pages: 63 Posted: 29 Oct 2008 Last Revised: 09 Dec 2015
Working Paper Series
Rice University - Jesse H. Jones Graduate School of Business and Georgetown University - Department of Accounting and Business Law
Downloads 1,206
46.

Financial Disclosure Management by Nonprofit Organizations

Number of pages: 46 Posted: 30 Sep 2002
Working Paper Series
Michigan State University - Department of Accounting & Information Systems, University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management
Downloads 1,167
47.

IFRS Consequences on Accounting Conservatism in Europe: Do Auditor Incentives Matter?

Number of pages: 52 Posted: 04 Feb 2011 Last Revised: 05 Oct 2015
Working Paper Series
Univ. Grenoble Alpes, University of Grenoble and University of Grenoble and CERAG-CNRS

Multiple version iconThere are 2 versions of this paper

Downloads 1,148
48.

An Investigation of Recent Changes in Going Concern Reporting Decisions Among Big N and Non-Big N Auditors

Review of Quantitative Finance and Accounting, 2013
Number of pages: 32 Posted: 09 Jan 2008 Last Revised: 02 Apr 2013
Accepted Paper Series
University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Texas at Austin and University of Kansas
Downloads 1,147
49.

Accounting Fraud, Business Failure and Creative Auditing: A Micro-Analysis of the Strange Case of Sunbeam Corp.

Department of Management, Università Ca' Foscari Venezia Working Paper No. 12/2012,
Number of pages: 39 Posted: 21 Sep 2012 Last Revised: 12 Apr 2013
Accepted Paper Series
Ca Foscari University of Venice - Department of Management and Ca Foscari University of Venice - Department of Management
Downloads 1,131
50.

Bankruptcy in Groups

Stanford University Graduate School of Business Research Paper No. 15-48
Number of pages: 74 Posted: 20 Aug 2015 Last Revised: 10 Dec 2016
Working Paper Series
Stanford University, London School of Economics, London School of Economics and Political Science and Stanford University
Downloads 1,117