Search Results
ARN Conferences & Meetings

1,113,631 Total downloads

Viewing: 1 - 50 of 2,687 papers

1.

Financial Accounting Information and Corporate Governance

JAE Rochester Conference April 2000
Number of pages: 115 Posted: 28 Apr 2002
Working Paper Series
University of North Carolina Kenan-Flagler Business School and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 16,418
2.

Predicting Material Accounting Misstatements

Contemporary Accounting Research, Forthcoming
Number of pages: 72 Posted: 30 Jun 2007 Last Revised: 24 May 2010
Accepted Paper Series
USC Marshall School of Business, University of Washington - Michael G. Foster School of Business, University of Houston - Department of Accountancy & Taxation and University of Southern California - Leventhal School of Accounting
Downloads 13,505
3.

Capital Markets Research in Accounting

JAE Rochester Conference April 2000
Number of pages: 145 Posted: 05 Dec 2000
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 11,188
4.

Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature

JAE Rochester Conference April 2000
Number of pages: 60 Posted: 01 Feb 2001
Working Paper Series
Harvard Business School and Harvard University - Harvard Business School

Multiple version iconThere are 2 versions of this paper

Downloads 10,373
5.

Risk and Return in General: Theory and Evidence

Number of pages: 150 Posted: 18 Jun 2009 Last Revised: 22 Nov 2011
Working Paper Series
Pine River Capital Management
Downloads 8,632
6.

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 8,592
7.

Contracting Theory and Accounting

JAE Rochester Conference April 2000
Number of pages: 135 Posted: 17 Jan 2001
Working Paper Series
University of Pennsylvania - Accounting Department

Multiple version iconThere are 2 versions of this paper

Downloads 6,838
8.

The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting

Simon School of Business Working Paper No. FR 00-05; JAE Rochester Conference April 2000
Number of pages: 80 Posted: 20 Oct 2000
Working Paper Series
University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 6,805
9.

Management of Information Systems: Insights from Management Accounting Research

Information & Management, Vol. 43, No. 8, pp. 1014-1024, December 2006
Number of pages: 39 Posted: 07 Aug 2006 Last Revised: 30 Jan 2011
Accepted Paper Series
Monash University Malaysia and City University of Hong Kong (CityUHK) - Department of Management Sciences
Downloads 6,686
10.

Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 52 Posted: 28 Sep 2005
Working Paper Series
Texas A&M University College Station, Harvard Business School and Northwestern University - Kellogg School of Management

Multiple version iconThere are 3 versions of this paper

Downloads 6,565
11.

The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting: Another View

JAE Rochester Conference April 2000
Number of pages: 41 Posted: 10 Nov 2000
Working Paper Series
Stanford University - Graduate School of Business, Stanford University and University of North Carolina Kenan-Flagler Business School

Multiple version iconThere are 2 versions of this paper

Downloads 6,291
12.

Human Resource Accounting - A New Dimension

Canadian Accounting Association (CAAA) 2006 Annual Conference
Number of pages: 18 Posted: 10 Feb 2007
Working Paper Series
Indian Institute of Management (IIM) rohtak and Independent
Downloads 6,182
13.

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
14.

Accruals Quality and Internal Control Over Financial Reporting

The Accounting Review, Vol. 82, pp. 1141-1170, October 2007
Number of pages: 49 Posted: 30 Aug 2005 Last Revised: 28 Jul 2010
Working Paper Series
Utah State University, University of Washington - Michael G. Foster School of Business and University of Washington

Multiple version iconThere are 2 versions of this paper

Downloads 5,892
15.

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
16.

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
17.

Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?

Review of Accounting Studies, Forthcoming
Number of pages: 50 Posted: 17 Sep 2008 Last Revised: 27 Feb 2013
Accepted Paper Series
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 5,626
18.

The Impact of Information Technology on Management Accounting Practices

Number of pages: 38 Posted: 03 Jan 2011
Working Paper Series
York University
Downloads 5,296
19.

Entrepreneurial Shareholder Activism: Hedge Funds and Other Private Investors

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Number of pages: 73 Posted: 05 Jul 2006 Last Revised: 24 Jun 2008
Working Paper Series
New York University (NYU) - Department of Accounting and University of Maryland - Robert H. Smith School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 5,029
20.

Cost of Capital and Earnings Transparency

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 58 Posted: 25 Feb 2009 Last Revised: 14 May 2013
Accepted Paper Series
Stanford University - Graduate School of Business, University of California, Berkeley - Haas School of Business and University of North Carolina Kenan-Flagler Business School
Downloads 4,999
21.

Incentives Versus Standards: Properties of Accounting Income in Four East Asian Countries, and Implications for Acceptance of IAS

Simon School of Business Working Paper No. FR 00-04; Boston JAE Conference October 2002
Number of pages: 44 Posted: 06 Jan 2004
Working Paper Series
University of Chicago - Booth School of Business, Rochester Institute of Technology (RIT) and University of Rochester - Simon Business School
Downloads 4,963
22.

Common Ownership, Competition, and Top Management Incentives

Ross School of Business Paper No. 1328
Number of pages: 59 Posted: 03 Jul 2016 Last Revised: 19 Sep 2018
Accepted Paper Series
University of Navarra, IESE Business School, Yale School of Management, IESE Business School, University of Navarra and University of Oxford - Finance

Multiple version iconThere are 3 versions of this paper

Downloads 4,643
23.

A New Measure of Accounting Quality*

Number of pages: 50 Posted: 14 Oct 2008 Last Revised: 28 Jun 2010
Working Paper Series
University of Iowa - Henry B. Tippie College of Business, University of Connecticut - Department of Accounting and University of Oregon
Downloads 4,606
24.

Essays on Disclosure

JAE Rochester Conference April 2000
Number of pages: 123 Posted: 14 Jul 2001
Working Paper Series
University of Pennsylvania - Accounting Department

Multiple version iconThere are 2 versions of this paper

Downloads 4,589
25.

Harmonization of the International Accounting System

Number of pages: 8 Posted: 13 Jan 2007
Working Paper Series
Bucharest Academy of Economic Studies
Downloads 4,428
26.

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
27.

Accounting Conservatism and Bankruptcy Risk

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 55 Posted: 06 Jun 2010 Last Revised: 01 Jun 2020
Accepted Paper Series
University of Melbourne - Faculty of Business and Economics, York University and The University of Hong Kong - School of Economics and Finance
Downloads 4,184
28.

Why Do Corporate Managers Misstate Financial Statements? the Role of Option Compensation and Other Factors

Number of pages: 62 Posted: 06 May 2005
Working Paper Series
University of Texas at Arlington, University of Calgary - Haskayne School of Business and Texas A&M University - Mays Business School

Multiple version iconThere are 2 versions of this paper

Downloads 4,170
29.

Market Efficiency and Accounting Research: A Discussion of 'Capital Market Research in Accounting' by S.P. Kothari

JAE Rochester Conference April 2000
Number of pages: 31 Posted: 02 Feb 2001
Working Paper Series
Stanford University - Graduate School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 4,017
30.

Why do Countries Adopt International Financial Reporting Standards?

Harvard Business School Accounting & Management Unit Working Paper No. 09-102
Number of pages: 48 Posted: 25 Aug 2009
Working Paper Series
Harvard University - Business School (HBS) and The Ohio State University
Downloads 4,003
31.

Empirical Research on Accounting Choice

JAE Rochester Conference April 2000
Number of pages: 74 Posted: 01 Feb 2001
Working Paper Series

Multiple version iconThere are 2 versions of this paper

Downloads 3,984
32.

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
33.

Principles-Based Versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions

Agoglia, C.P., T.S. Doupnik, and G.T. Tsakumis. 2011. Principles-based versus rules-based accounting standards: The influence of standard precision and audit committee strength on financial reporting decisions. The Accounting Review 86 (3): 747-767.
Number of pages: 39 Posted: 21 Jan 2009 Last Revised: 14 Feb 2014
Accepted Paper Series
University of Massachusetts at Amherst, University of South Carolina - Darla Moore School of Business and University of Delaware - Alfred Lerner College of Business and Economics
Downloads 3,775
34.

Accounting Quality and Debt Contracting

Number of pages: 45 Posted: 17 Sep 2004
Working Paper Series
Arizona State University (ASU) - Finance Department, University of Arizona - Eller College of Management and University of Arizona - Department of Accounting
Downloads 3,530
35.

Accounting Fraud at Xerox Corporation

Number of pages: 15 Posted: 30 Jun 2008
Working Paper Series
Eastern Michigan University and Eastern Michigan University
Downloads 3,524
36.

Financial Accounting and Corporate Governance: A Discussion

JAE Rochester Conference April 2000
Number of pages: 23 Posted: 01 Feb 2001
Working Paper Series
University of Southern California - Leventhal School of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 3,523
37.

The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union

Journal of International Financial Management & Accounting, Vol. 21, No. 3, Autumn 2010
Number of pages: 58 Posted: 20 Jan 2009 Last Revised: 02 Jan 2011
Accepted Paper Series
Shanghai Maritime University, University of Western Sydney, affiliation not provided to SSRN and Hong Kong Baptist University

Multiple version iconThere are 2 versions of this paper

Downloads 3,470
38.

Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research

Accounting Review, Forthcoming
Number of pages: 49 Posted: 31 Jul 2008 Last Revised: 24 Oct 2010
Accepted Paper Series
University of Melbourne, University of Navarra, IESE Business School and The Wharton School, University of Pennsylvania
Downloads 3,438
39.

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 3,431
40.

Cost Analysis for Decision Making and Control: Marginal Costing versus Absorption Costing

Number of pages: 10 Posted: 28 Mar 2014
Working Paper Series
Eastern University, Sri Lanka
Downloads 3,378
41.

Value Relevance of FAS 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms

Accounting Review, Vol. 85, No. 4, 2010
Number of pages: 50 Posted: 05 Aug 2008 Last Revised: 17 Dec 2009
Working Paper Series
Virginia Tech, University of Oklahoma and Korea University

Multiple version iconThere are 2 versions of this paper

Downloads 3,364
42.

The Effect of Professional Skepticism on the Fraud Detection Skills of Internal Auditors

,
Number of pages: 39 Posted: 10 Nov 2004
Working Paper Series
Utah State University - School of Accountancy and DePaul University - School of Accountancy and MIS
Downloads 3,353
43.

Limited Attention, Information Disclosure, and Financial Reporting

JAE Boston Conference October 2002
Number of pages: 63 Posted: 06 Jan 2004
Working Paper Series
University of California, Irvine - Paul Merage School of Business and University of California, Irvine - Accounting Area
Downloads 3,287
44.

A Review of the Empirical Disclosure Literature: Discussion

JAE Rochester Conference April 2000
Number of pages: 24 Posted: 08 May 2001
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 3,285
45.

Internal Control Weakness and Cost of Equity: Evidence from Sox Section 404 Disclosures

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 53 Posted: 05 Aug 2005
Working Paper Series
University of Southern California - Marshall School of Business, Florida International University (FIU) - School of Accounting and University of Southern California - Leventhal School of Accounting
Downloads 3,278
46.

Biased Forecasts or Biased Earnings? The Role of Reported Earnings in Explaining Apparent Bias and Over/Underreaction in Analysts' Earnings Forecasts

JAE Boston Conference October 2002
Number of pages: 52 Posted: 06 Jan 2004
Working Paper Series
University of North Carolina (UNC) at Chapel Hill - Finance Area and University of Michigan, Stephen M. Ross School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 3,271
47.

Empirical Tax Research in Accounting

JAE Rochester Conference April 2000
Number of pages: 109 Posted: 12 Oct 2000
Working Paper Series
University of North Carolina Kenan-Flagler Business School and University of California-Irvine

Multiple version iconThere are 2 versions of this paper

Downloads 3,219
48.

IFRS and Environmental Accounting

Number of pages: 34 Posted: 04 Dec 2009
Working Paper Series
Metropolitan State University of Denver
Downloads 3,097
49.

IFRS Fair Value Measurement and Accounting Policy Choice in the United Kingdom and Australia

AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Number of pages: 30 Posted: 29 Sep 2008 Last Revised: 15 Mar 2012
Working Paper Series
affiliation not provided to SSRN, affiliation not provided to SSRN, Murdoch University and University of Western Australia
Downloads 3,038
50.

Causes and Consequences of Goodwill Impairment Losses

AAA 2005 FARS Meeting Paper
Number of pages: 54 Posted: 15 Sep 2004 Last Revised: 13 Feb 2011
Working Paper Series
University of Minnesota - Twin Cities - Department of Accounting, University of Minnesota - Twin Cities - Carlson School of Management, University of Texas at Arlington and University of California, Riverside
Downloads 3,018