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Applied Accounting - Practitioner eJournal

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Viewing: 1 - 50 of 2,318 papers

1.

WACC: Definition, Misconceptions and Errors

Number of pages: 8 Posted: 05 Jun 2010 Last Revised: 12 Oct 2017
Working Paper Series
University of Navarra - IESE Business School
Downloads 22,575
2.

Top Marginal Effective Tax Rates by State and by Source of Income, 2012 Tax Law vs. 2013 Tax Law (as enacted in ATRA)

Number of pages: 12 Posted: 17 Nov 2012 Last Revised: 22 Apr 2013
Working Paper Series
Lynchburg College, School of Business and Economics and Lynchburg College, School of Business and Economics
Downloads 11,554
3.

Taxation Without Representation: The Illegal IRS Rule to Expand Tax Credits Under the PPACA

Health Matrix: Journal of Law-Medicine, Forthcoming, Case Legal Studies Research Paper No. 2012-27
Number of pages: 79 Posted: 15 Jul 2012 Last Revised: 01 Jul 2013
Accepted Paper Series
Case Western Reserve University School of Law and Cato Institute
Downloads 6,491
4.

Supercharged IPOs and the Up-C

University of Colorado Law Review, Forthcoming, BYU Law Research Paper No. 17-03
Number of pages: 48 Posted: 26 Mar 2016 Last Revised: 22 Jun 2017
Accepted Paper Series
Brigham Young University - J. Reuben Clark Law School
Downloads 6,205
5.

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 6,124
6.

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 5,979
7.

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 5,458
8.

Are Cryptocurrencies 'Super' Tax Havens?

112 Michigan Law Review First Impressions 38 (2013)
Number of pages: 11 Posted: 05 Aug 2013 Last Revised: 05 Jul 2015
Accepted Paper Series
University of California, Irvine School of Law
Downloads 5,162
9.

10 Errores frecuentes de algunos Abogados sobre Finanzas y Contabilidad (10 Errors of Lawyers About Finance and Accounting)

Number of pages: 13 Posted: 15 Apr 2014 Last Revised: 17 Jan 2018
Working Paper Series
University of Navarra - IESE Business School, University of Navarra - University of Navarra, Students and University of Navarra, IESE Business School
Downloads 4,802
10.

How did Financial Reporting Contribute to the Financial Crisis?

European Accounting Review 19, no. 3: 399-423. , Rock Center for Corporate Governance at Stanford University Working Paper No. 79
Number of pages: 38 Posted: 10 May 2010 Last Revised: 19 Sep 2012
Accepted Paper Series
Stanford University - Graduate School of Business and University of North Carolina Kenan-Flagler Business School
Downloads 4,504
11.

CEO Compensation

Rock Center for Corporate Governance at Stanford University Working Paper No. 77
Number of pages: 42 Posted: 01 Apr 2010 Last Revised: 29 Nov 2010
Accepted Paper Series
Northwestern University and London School of Economics & Political Science (LSE) - Department of Finance

Multiple version iconThere are 4 versions of this paper

Downloads 4,428
12.

'Competitiveness' Has Nothing to Do With It

144 Tax Notes 1055 (September 1, 2014), USC Legal Studies Research Papers Series No. 14-34, USC CLASS Research Paper No. 14-26
Number of pages: 16 Posted: 07 Aug 2014 Last Revised: 11 Sep 2014
Accepted Paper Series
USC Gould School of Law
Downloads 4,380
13.

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 4,303
14.

What is the Optimal Method to Value a Football Club?

Number of pages: 32 Posted: 24 Mar 2013
Working Paper Series
University of Reading - ICMA Centre
Downloads 4,235
15.

The Impact of Working Capital on the Profitability: Evidence from the Indian Firms

Number of pages: 74 Posted: 08 Aug 2012
Working Paper Series
Academy of Human Resources Development (AHRD)
Downloads 4,094
16.

Charitable Gifts by S Corporations and Their Shareholders: Two Worlds of Law Collide

American College of Trust and Estate Counsel (ACTEC) Law Journal, Vol. 36, pp. 693-768, Spring 2011
Number of pages: 76 Posted: 13 Sep 2011 Last Revised: 14 Sep 2011
Accepted Paper Series
University of Missouri at Kansas City - School of Law
Downloads 4,071
17.

Understanding Behavioral Aspects of Financial Planning and Investing

Journal of Financial Planning, Volume 28, Issue 3, pp. 22-26
Number of pages: 5 Posted: 20 Apr 2015
Accepted Paper Series
American University - Kogod School of Business and Goucher College - Department of Business Management
Downloads 3,946
18.

The Myth that Insulating Boards Serves Long-Term Value

Columbia Law Review, Vol. 113, No. 6, pp. 1637-1694, October 2013, Harvard Law School John M. Olin Center Discussion Paper No. 755
Number of pages: 59 Posted: 11 Apr 2013 Last Revised: 11 Jun 2014
Accepted Paper Series
Harvard Law School
Downloads 3,674
19.

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 3,608
20.

Human Resource Accounting (HRA): Techniques and Accounting Treatment

Number of pages: 14 Posted: 14 Jun 2010
Working Paper Series
Inclusive Bangladesh Development Foundation
Downloads 3,553
21.

A Transactional Genealogy of Scandal: From Michael Milken to Enron to Goldman Sachs

Southern California Law Review, Vol. 86, pp. 783-868 (2013), U of Penn, Inst for Law & Econ Research Paper No. 12-26, Georgetown Law and Economics Research Paper No. 12-034, Georgetown Public Law Research Paper No. 12-126
Number of pages: 86 Posted: 15 Aug 2012 Last Revised: 13 Dec 2014
Accepted Paper Series
University of Pennsylvania Law School and Georgetown University Law Center
Downloads 3,525
22.

Seven Myths of Corporate Governance

Rock Center for Corporate Governance at Stanford University Closer Look Series: Topics, Issues and Controversies in Corporate Governance No. CGRP-16
Number of pages: 9 Posted: 02 Jun 2011 Last Revised: 03 Sep 2013
Accepted Paper Series
Stanford University - Graduate School of Business and Stanford University - Graduate School of Business
Downloads 3,494
23.

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 Tax Law and Public Finance
Downloads 3,461
24.

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 3,226
25.

A Fresh Look at Accounting Ethics (or Dr. Smith Goes to Washington)

Accounting Horizons, 17(1): 47-49, March 2003
Number of pages: 4 Posted: 31 May 2006 Last Revised: 04 May 2014
Accepted Paper Series
Texas A&M University-Corpus Christi-Department of Accounting
Downloads 3,165
26.

Globalization to Glocalization: A Conceptual Analysis

Number of pages: 11 Posted: 31 Dec 2008
Working Paper Series
University of Chittagong
Downloads 3,084
27.

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 2,781
28.

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 2,577
29.

Talking Numbers: Technical versus Fundamental Investment Recommendations

Journal of Banking and Finance, Volume 92, 2018, 100-114
Number of pages: 43 Posted: 22 Aug 2015 Last Revised: 08 Jun 2018
Accepted Paper Series
Interdisciplinary Center (IDC) Herzliyah, Bar-Ilan University - Graduate School of Business Administration and Hebrew University of Jerusalem - Jerusalem School of Business Administration
Downloads 2,548
30.

The Benefits of Financial Statement Comparability

Number of pages: 54 Posted: 11 Sep 2008 Last Revised: 15 Mar 2011
Working Paper Series
Tulane University - A.B. Freeman School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT)

Multiple version iconThere are 2 versions of this paper

Downloads 2,535
31.

Goodwill Impairment Testing Under IFRS - A False Impossible Shore?

Number of pages: 34 Posted: 25 Jul 2008
Working Paper Series
The University of Sydney Business School and Saki Partners
Downloads 2,474
32.

Charitable Gifts by S Corporations: Opportunities and Challenges

American College of Trust and Estate Counsel (ACTEC) Law Journal, Vol. 36, pp. 477-515, Fall 2010
Number of pages: 40 Posted: 13 Sep 2011 Last Revised: 06 Mar 2012
Accepted Paper Series
University of Missouri at Kansas City - School of Law
Downloads 2,466
33.

Financial Statement Errors: Evidence from the Distributional Properties of Financial Statement Numbers

Review of Accounting Studies, December 2015, Volume 20, Issue 4, pp 1540-1593
Number of pages: 76 Posted: 03 Jan 2014 Last Revised: 10 Dec 2015
Accepted Paper Series
Columbia Business School - Accounting, Business Law & Taxation, Ohio State University (OSU) - Fisher College of Business and Harvard Business School
Downloads 2,403
34.

Disclosure and Financial Market Regulation

Forthcoming Draft Chapter in The Oxford Handbook on Financial Regulation, edited by Eilís Ferran, Niamh Moloney, and Jennifer Payne, (Oxford University Press)., European Corporate Governance Institute (ECGI) - Law Working Paper No. 252/2014, Oxford Legal Studies Research Paper No. 68/2014
Number of pages: 38 Posted: 12 Apr 2014
Accepted Paper Series
University of Oxford Faculty of Law and University of Bologna - Faculty of Law
Downloads 2,392
35.

The Characteristics that Provide Independent Information about Average U.S. Monthly Stock Returns

Number of pages: 80 Posted: 09 May 2013 Last Revised: 16 Oct 2016
Working Paper Series
Pennsylvania State University, University of North Carolina Kenan-Flagler Business School and Yale School of Management
Downloads 2,350
36.

Through a Latte, Darkly: Starbucks's Stateless Income Planning

Tax Notes, June 24, 2013, pp. 1515-1535, USC CLEO Research Paper No. C13-9, USC Law Legal Studies Paper No. 13-10
Number of pages: 22 Posted: 14 May 2013 Last Revised: 06 Aug 2014
Accepted Paper Series
USC Gould School of Law
Downloads 2,340
37.

Accelerating the Adoption of Integrated Reporting

CSR INDEX, Francesco de Leo, Matthias Vollbracht, eds., InnoVatio Publishing Ltd., 2011
Number of pages: 29 Posted: 17 Aug 2011
Accepted Paper Series
University of Oxford - Said Business School and Harvard University - Harvard Business School
Downloads 2,316
38.

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 2,228
39.

The Decision Usefulness of Financial Accounting Measurement Concepts: Evidence from an Online Survey of Professional Investors and Their Advisors

Number of pages: 47 Posted: 02 Mar 2009
Working Paper Series
Humboldt University of Berlin - School of Business and Economics and Accounting Standards Committee of Germany
Downloads 2,079
40.

Capital Budgeting - Decision Making Practices in Pakistan

Number of pages: 11 Posted: 03 Dec 2008
Working Paper Series
Institute of Business Management
Downloads 2,055
41.

The Once and Future Accountant: Ethics and the Future Outlook of the Us Accounting Profession

International Journal of Accounting, Auditing & Performance Evaluation, Vol. 2, No. 4, pp. 426-440, 2005
Number of pages: 15 Posted: 26 May 2006
Accepted Paper Series
Blinn College, Texas A&M University and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 2,039
42.

Global Taxation of Cross Border E-Commerce Income

Virginia Tax Review, Vol. 31, No. 4, 2012
Number of pages: 56 Posted: 26 Jul 2012 Last Revised: 04 Dec 2017
Accepted Paper Series
Radzyner School of Law, Interdisciplinary Center Herzliya
Downloads 1,942
43.

Impact of International Accounting Harmonization

Number of pages: 9 Posted: 29 Jan 2014
Working Paper Series
Eastern University, Sri Lanka
Downloads 1,931
44.

Restating Under the Radar? Determinants of Restatement Disclosure Choices and the Related Market Reactions

Number of pages: 48 Posted: 03 Dec 2008 Last Revised: 26 Apr 2013
Working Paper Series
University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Kansas - Accounting and Information Systems Area and Texas A&M University - Department of Accounting
Downloads 1,903
45.

Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong?

Contemporary Accounting Research, Vol. 29, No. 4, 2012
Number of pages: 47 Posted: 29 Jan 2009 Last Revised: 05 Feb 2015
Accepted Paper Series
Brigham Young University, Texas A&M University - Department of Accounting and Brigham Young University - School of Accountancy

Multiple version iconThere are 2 versions of this paper

Downloads 1,896
46.

Accounting Anomalies and Fundamental Analysis: A Review of Recent Research Advances

Number of pages: 142 Posted: 16 Feb 2011
Working Paper Series
AQR Capital Management, LLC, Boston University Questrom School of Business and London Business School
Downloads 1,863
47.

Analysis and Valuation of Insurance Companies

CE|ASA (Center for Excellence in Accounting and Security Analysis) Industry Study No. 2
Number of pages: 182 Posted: 13 Jan 2011 Last Revised: 14 Aug 2011
Working Paper Series
Columbia University - Columbia Business School
Downloads 1,825
48.

Managing the Narrative: Investor Relations Officers and Corporate Disclosure

Fox School of Business Research Paper No. 17-015, Mays Business School Research Paper No. 2934937
Number of pages: 60 Posted: 20 Mar 2017 Last Revised: 09 Feb 2018
Accepted 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 1,808
49.

LexisNexis® Guide to FATCA Compliance (Chapter 1, Background and Current Status of FATCA)

LEXISNEXIS® GUIDE TO FATCA COMPLIANCE, LexisNexis®, 2d Edition, 2014, Thomas Jefferson School of Law Research Paper No. 2457671
Number of pages: 58 Posted: 09 Jul 2014
Accepted Paper Series
Texas A&M University School of Law, Independent and Uría Menéndez Abogados, S.L.P.
Downloads 1,799
50.

Relationship between Working Capital Management and Firm Profitability: Manufacturing Sector of Pakistan

Number of pages: 16 Posted: 15 Jul 2012
Working Paper Series
affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 1,780