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Financial Accounting eJournal
6,878,806 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 13,706
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Incl. Electronic Paper Index Additions and Managed Earnings
Khine Kyaw and Luiz Vitiello
NTNU Business School and University of Essex - Essex Business School
Date Posted: June 27, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper How are Street Earnings Determined? Managers' Influence on Analysts' Exclusions and Agreement
Ervin L. Black, Theodore E. Christensen, Paraskevi Vicky Kiosse and Thomas D. Steffen
Steed School of Accounting, University of Georgia, University of Exeter Business School and Yale University School of Management
Date Posted: June 27, 2017
Working Paper Series
3 downloads

Bequest Motive, Information Transparency, and Family Firm Value: A Natural Experiment
Haijie Huang, Edward Lee, Lyu Changjiang and Yiyi Zhao
East China Normal University (ECNU) - Department of Accounting, University of Manchester - Alliance Manchester Business School, Fudan University - School of Management and University of International Business and Economics (UIBE)
Date Posted: June 27, 2017
Working Paper Series

Incl. Electronic Paper A Study on the Impacts of ISO 9000 Certification on Firm’s Financial Performance in Malaysia
Nurul Nasuha Mohd Zuki
Universiti Teknologi MARA (UiTM) - Faculty of Business and Management
Date Posted: June 26, 2017
Working Paper Series
1 downloads

Incl. Electronic Paper Does Financial Reporting Conservatism Mitigate Underinvestment?
Hyun A Hong, Yongtae Kim and Gerald J. Lobo
University of Memphis, Santa Clara University - Leavey School of Business and University of Houston - C.T. Bauer College of Business
Date Posted: June 26, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper Inelastic Labor Markets and Directors’ Reputational Incentives
Chris Armstrong, John D. Kepler and David Tsui
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department and University of Southern California - Marshall School of Business
Date Posted: June 26, 2017
Working Paper Series
12 downloads

Incl. Electronic Paper An Empirical Analysis of the Effects of the Dodd-Frank Act on Determinants of Credit Ratings
Anwer S. Ahmed, Dechun Wang and Nina Xu
Texas A&M University - Mays Business School, Texas A&M University and Texas A&M University - Department of Accounting
Date Posted: June 26, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper The Effect of Conditional Accounting Conservatism on the Predictive Ability of Accruals Components with Respect to Future Cash Flows
Daniel W. Collins, Wei Chen and Sam Melessa
University of Iowa - Department of Accounting, University of Iowa - Henry B. Tippie College of Business and University of Iowa - Department of Accounting
Date Posted: June 26, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper The Effect of Accounting Conservatism on Earning Quality
Marselinus Asri
Atma Jaya Makassar University
Date Posted: June 26, 2017
Working Paper Series
3 downloads

Incl. Electronic Paper The Predictability of Analyst Forecast Revisions
Journal of Accounting, Auditing and Finance, Forthcoming
Michael J. Jung, Jessica Halenda Keeley and Joshua Ronen
New York University - Leonard N. Stern School of Business, NYU Stern and New York University (NYU) - Department of Accounting
Date Posted: June 26, 2017
Accepted Paper Series
11 downloads

Incl. Electronic Paper Financial Statement Comparability and Hedge Fund Activism
C.S. Agnes Cheng, Koren M. Jo, Jeffrey Ng and Hong WU
Hong Kong Polytechnic University - School of Accounting and Finance, Hong Kong Polytechnic University - School of Accounting and Finance, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: June 26, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper On the Association between Accrual Quality and Persistence
Brian Rountree, Shiva Sivaramakrishnan, Yanyan Wang and Lisheng Yu
Rice University - Jesse H. Jones Graduate School of Business, Rice University, Xiamen University and Xiamen University
Date Posted: June 26, 2017
Working Paper Series
5 downloads

Incl. Electronic Paper Fair Value Measurement for Long-Lived Operating Assets: Research Evidence
Thorsten Sellhorn and Christian Stier
Ludwig-Maximilians-Universitaet (LMU) Munich and WHU - Otto Beisheim School of Management
Date Posted: June 26, 2017
Working Paper Series
3 downloads

Incl. Electronic Paper Extreme Uncertainty and Forward-Looking Disclosure Properties
Julia Krause, Thorsten Sellhorn and Kamran Ahmed
BMW Group, Ludwig-Maximilians-Universitaet (LMU) Munich and La Trobe University - School of Accounting
Date Posted: June 26, 2017
Working Paper Series
3 downloads

Financial Reporting Comparability and Corporate Investment Efficiency
Ahmed K. Alhadi II
Curtin University - School of Accounting
Date Posted: June 26, 2017
Working Paper Series

Incl. Electronic Paper Idiosyncratic Risk and Asset Pricing: Study at Companies Listed on Indonesia Stock Exchange
Marselinus Asri, Muhammad Ali, Abdul Hamid Habbe and Yohanis Rura
Atma Jaya Makassar University, Hasanuddin University, Hasanuddin University and Hasanuddin University
Date Posted: June 26, 2017
Working Paper Series
3 downloads

Incl. Electronic Paper Tainted Executives as Outside Directors
Leah Baer, Yonca Ertimur and Jingjing Zhang
University of Colorado at Boulder, Leeds School of Business, Department of Accounting, Students, University of Colorado at Boulder - Department of Accounting and McGill University - Desautels Faculty of Management
Date Posted: June 24, 2017
Working Paper Series
5 downloads

Incl. Electronic Paper Mobile Devices and Investment Apps: The Effects of Push Notification, Information Release, and the Fear of Missing Out
Shana Clor-Proell, Ryan D. Guggenmos and Kristina M. Rennekamp
Texas Christian University - Department of Accounting, Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: June 24, 2017
Working Paper Series
9 downloads

The Impact of Short Selling on Accrual-Based and Real Earnings Management: Evidence from China
Huili Zhang, He Jie, Jigao Zhu and Kam C. Chan
Beijing Normal University (BNU), Peking University, University of International Business and Economics and Western Kentucky University - Department of Accounting and Finance
Date Posted: June 23, 2017
Working Paper Series

Incl. Electronic Paper The Materiality of Environmental and Social Shareholder Activism – Who Cares?!
Lisa Schopohl
University of Reading - ICMA Centre
Date Posted: June 23, 2017
Working Paper Series
7 downloads

Incl. Electronic Paper Innovation Worth Buying: The Fair-Value of Innovation Benchmarks and Proxies
James Potepa and Kyle T. Welch
The George Washington University and George Washington University - School of Business
Date Posted: June 22, 2017
Working Paper Series
17 downloads

Incl. Electronic Paper The Effect of Disclosure and Prices on Uninformed Traders' Beliefs and Trading: An Experimental Study on Public Forecasts
Guojin Gong, Hong Qu and Ian Tarrant
Penn State University - Smeal College of Business, Pennsylvania State University and Pennsylvania State University
Date Posted: June 22, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper Catering Through Disclosure: Evidence from Shanghai-Hong Kong Connect
Aaron S. Yoon
Harvard University - Harvard Business School
Date Posted: June 22, 2017
Working Paper Series
19 downloads

Incl. Electronic Paper Accounting Based Valuation: A Simultaneous Equations Model for Forecasting Earnings to Proxy for ‘Other Information’
Iris Bergmann and Wolfgang Schultze
University of Augsburg and University of Augsburg
Date Posted: June 22, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper Information Content of Key Performance Indicators and the Properties of Their Analyst Forecasts
Dan Givoly, Yifan Li, Ben Lourie and Alexander Nekrasov
Pennsylvania State University, Smeal College of Business, University of California, Irvine - Paul Merage School of Business, University of California, Irvine and University of Illinois at Chicago
Date Posted: June 22, 2017
Working Paper Series
19 downloads

Incl. Electronic Paper Who Benefits from IFRS Convergence in China?
Chao Chen, Edward Lee, Gerald J. Lobo and Jessie Zhu
Fudan University, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and University of Toronto - Rotman School of Management
Date Posted: June 22, 2017
Working Paper Series
3 downloads

Incl. Electronic Paper Information Choice within Disclosures, Mobile Devices, and Investor Judgments
Stephanie M. Grant
University of Washington
Date Posted: June 22, 2017
Working Paper Series
9 downloads

Incl. Electronic Paper What Weekly Sparklines Could Add to Financial Statements
Daniel Tinkelman and Xinling Fan
Brooklyn College, City University of New York and Hofstra University
Date Posted: June 21, 2017
Working Paper Series
7 downloads

Incl. Electronic Paper Should Regulators Ban Insider Trading? Evidence from Hong Kong
Zhihong Chen, Yuyan Guan and Bin Ke
Hong Kong University of Science and Technology, City University of Hong Kong - Department of Accountancy and National University of Singapore
Date Posted: June 21, 2017
Working Paper Series
3 downloads

Incl. Electronic Paper Earnings Management, Timeliness, and Corporate Information Systems
Eli Bartov, Antonio Marra II, Andrea Dossi and Angela Kate Pettinicchio
NYU Stern School of Business, Bocconi University - Department of Accounting, SDA Bocconi and Bocconi University - Department of Accounting
Date Posted: June 21, 2017
Working Paper Series
27 downloads

Earnings Quality and Short Selling: Evidence from Real Earnings Management in the United States
Journal of Business Finance & Accounting (Forthcoming)
KoEun Park
University of Massachusetts Boston
Date Posted: June 21, 2017
Accepted Paper Series

Incl. Electronic Paper Asset Conversion Cycle and Accruals Persistence
Che-Wei Scott Chiu, Bin Li and Suresh Radhakrishnan
Winona State University, University of Texas at Dallas - Naveen Jindal School of Management and University of Texas at Dallas - School of Management
Date Posted: June 21, 2017
Working Paper Series
15 downloads

Incl. Electronic Paper Earnings Forecasts: The Case for Combining Analysts' Estimates with a Mechanical Model
Vitor G. Azevedo, Patrick Bielstein and Manuel Gerhart
Technische Universität München (TUM), Department of Financial Management and Capital Markets, Students, Technische Universität München (TUM), Department of Financial Management and Capital Markets and Technische Universität München (TUM), Students
Date Posted: June 20, 2017
Last Revised: June 26, 2017
Working Paper Series
74 downloads

Incl. Electronic Paper SEC Comment Letters and Firm Disclosure
Journal of Accounting and Public Policy, Forthcoming
Zahn Bozanic, J. Richard Dietrich and Bret A. Johnson
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Ohio State University and George Mason University
Date Posted: June 20, 2017
Accepted Paper Series
13 downloads

Incl. Electronic Paper Intended or Unintended Consequences of Business Acquisitions: The Case of Financial Services Institutions
Steven B. Lilien, Bharat Sarath and Yan Yan
City University of New York (CUNY) - Stan Ross Department of Accountancy, Rutgers, The State University of New Jersey - Accounting and Fairleigh Dickinson University
Date Posted: June 20, 2017
Working Paper Series
3 downloads

Incl. Electronic Paper The Cost of Speaking in Two Tongues
Jun Wang, Xing Cunyu III, Dan Yang and Ge Zhang
City University of New York, CUNY Baruch College - Zicklin School of Business - Department of Economics and Finance, Southwestern University of Finance and Economics (SWUFE), Southwestern University of Finance and Economics (SWUFE) and Ge Zhang
Date Posted: June 20, 2017
Working Paper Series
3 downloads

Incl. Electronic Paper Corporate Governance Compliance, Governance Structures, and Firm Performance
Amitava Roy and Ananda Mohan Pal
St. Xavier's College, Kolkata and University of Calcutta
Date Posted: June 19, 2017
Working Paper Series
11 downloads

Incl. Electronic Paper The Effect of Tax Payment on the Performance of SMEs: The Case of Selected SMEs in Ga West Municipal Assembly
European Journal of Business and Management, Vol. 8, No. 20, 2016
Evans Tee, Lawrence Asare Boadi and Richard Takyi Opoku
Regentropfen College of Applied Sciences (RECAS) - Department of Business Administration, University of Professional Studies, Accra - Department of Banking and Finance and Islamic University College, Ghana
Date Posted: June 19, 2017
Accepted Paper Series
3 downloads

Incl. Electronic Paper Earnings Management, Reporting Frequency and Agency Cost
Xu Jiang
Duke University
Date Posted: June 19, 2017
Working Paper Series
9 downloads

Incl. Electronic Paper The Dark Side of Asset Redeployability: Future Stock Price Crashes
Yangyang Chen, Jeffrey Ng, Jeffrey Pittman and Walid Saffar
Hong Kong Polytechnic University - Faculty of Business, Hong Kong Polytechnic University - School of Accounting and Finance, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: June 19, 2017
Working Paper Series
41 downloads

Incl. Electronic Paper Audit Committee Accounting Expertise, Analyst Following, and Market Liquidity
Journal of Accounting, Auditing and Finance, Forthcoming
David B. Farber, Shawn X. Huang and Elaine Mauldin
Indiana University Kelley School of Business Indianapolis, Arizona State University (ASU) - School of Accountancy and University of Missouri Trulaske College of Business
Date Posted: June 19, 2017
Accepted Paper Series
14 downloads

Incl. Electronic Paper The Real Effects of Accounting Earnings Attributes: Evidence from Japan
Ryosuke Fujitani
Hitotsubashi University, Graduate School of Commerce and Management
Date Posted: June 17, 2017
Working Paper Series
12 downloads

Incl. Electronic Paper Is Executive Compensation a Substitute Governance Mechanism to Debt Financing and Leasing?
Applied Economics, Vol. 48, No. 14, 2016, pp.1293-1302
Marizah Minhat and Nazam Dzolkarnaini
Edinburgh Napier University and University of Salford - Salford Business School
Date Posted: June 17, 2017
Accepted Paper Series
200 downloads

Incl. Electronic Paper Political Uncertainty and Corporate Transparency
Andrew Bird, Stephen A. Karolyi and Thomas G. Ruchti
Carnegie Mellon University - Tepper School of Business, Carnegie Mellon University - Tepper School of Business and Carnegie Mellon University - Tepper School of Business
Date Posted: June 16, 2017
Working Paper Series
80 downloads

Incl. Electronic Paper Financial Clusters, Industry Groups, and Stock Return Correlations
Andy Fodor, Randy D. Jorgensen and John D. Stowe
Ohio University, Creighton University and Ohio University
Date Posted: June 15, 2017
Working Paper Series
50 downloads

Incl. Electronic Paper To Disclose or Not to Disclose Climate-Change Risk in Form 10-K: Does Materiality Lie in the Eyes of the Beholder?
Ella Mae Matsumura, Rachna Prakash and Sandra C. Vera-Munoz
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Mississippi - Patterson School of Accountancy and University of Notre Dame - Department of Accountancy
Date Posted: June 15, 2017
Working Paper Series
51 downloads

Discretionary Disclosure Decisions on Integrated Thinking: Evidence from Integrated Reports of Forbes Global 2000 Companies
Michael Graßmann, Stephan Fuhrmann and Thomas W. Günther
Dresden University of Technology - Faculty of Economics and Business Management, Dresden University of Technology - Faculty of Economics and Business Management and Dresden University of Technology
Date Posted: June 15, 2017
Working Paper Series

Incl. Electronic Paper Market Efficiency of Traditional Stock Market Indices and Social Responsible Indices: The Role of Sustainability Reporting
Henry Mynhardt, Inna Makarenko and Alex Plastun (2017). Market efficiency of traditional stock market indices and social responsible indices: the role of sustainability reporting. Investment Management and Financial Innovations, 14(2), 94-106. doi:10.21511/imfi.14(2).2017.09
Ronald Henry Mynhardt, Inna Makarenko and Oleksiy Plastun
University of South Africa, National Bank of Ukraine - Ukrainian Academy of Banking of the National Bank of Ukraine and Sumy State University
Date Posted: June 15, 2017
Accepted Paper Series
14 downloads

Corporate Governance and Segmental Disclosure: Evidence from Canada
Saidi, F. (2017) ‘Corporate governance and segmental disclosure: evidence from Canada’, Int. J. Managerial and Financial Accounting, Vol. 9, No. 2, pp.140–165.,
Fethi Saidi
Qatar University, College of Business and Economics
Date Posted: June 15, 2017
Last Revised: June 17, 2017
Accepted Paper Series

Incl. Electronic Paper The Market Reaction to Earnings Announcements in Public Family Firms
Elisabete Simões Vieira
Instituto Superior de Contabilidade e Administracao da Universidade de Aveiro (ISCA-UA)
Date Posted: June 14, 2017
Working Paper Series
16 downloads


 

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