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1.

The Legacy of Activity-Based Costing: Addressing the Need for a Hybrid Methodology for Costs Allocation

Number of pages: 22 Posted: 03 Aug 2006
Working Paper Series
Saint Leo University
Downloads 2,651
2.

Masters of Change: Transformational Growth Strategies at General Electric from 1982 to 2006

Number of pages: 24 Posted: 25 Jul 2006
Working Paper Series
Saint Leo University
Downloads 1,488
3.

Accounting and Non-Accounting Based Information in the Market for Debt: Evidence from Australian Private Debt Contracts

Accounting and Finance, Vol. 39, No. 2, 1998
Number of pages: 25 Posted: 07 Aug 2006
Accepted Paper Series
Melbourne Law School - University of Melbourne and UNSW Australia Business School, School of Accounting
Downloads 629
4.

The Effect of Goal Conflict on Effort and Performance

AAA 2006 Management Accounting Section (MAS) Meeting Paper
Number of pages: 36 Posted: 31 Jul 2005
Working Paper Series
Thunderbird School of Global Management
Downloads 332
5.

Tests of Control in the Audit Risk Model: Effective? Efficient?

International Journal of Auditing, Vol. 8, No. 2, pp. 185-194, July 2004
Number of pages: 10 Posted: 23 Aug 2004
Accepted Paper Series
Vrije Universiteit Amsterdam
Downloads 78
6.

On the Relation Between Ownership Structure and Capital Structure

Accounting and Finance, Vol. 42, pp. 1-26, 2002
Number of pages: 26 Posted: 23 Dec 2002
Accepted Paper Series
Bond University, University of Queensland - Business School and DHL International
Downloads 54
7.

Intangible Assets and Firms' Disclosures: An Empirical Investigation

Journal of Business Finance & Accounting, Vol. 29, pp. 457-476, 2002
Number of pages: 20 Posted: 17 May 2002
Accepted Paper Series
Seton Hall University - Accounting
Downloads 48
8.

Accounting for Option-based Compensation: The Economic Cost Approach

Journal of Business Finance & Accounting, Vol. 29, pp. 1007-1022, 2002
Number of pages: 16 Posted: 05 Jan 2003
Accepted Paper Series
North Dakota State University and University of Alaska at Fairbanks
Downloads 46
9.

Art as an Investment: Risk, Return and Portfolio Diversification in Major Painting Markets

Accounting and Finance, Vol. 44, No. 2, pp. 257-271, July 2004
Number of pages: 15 Posted: 06 Jul 2004
Accepted Paper Series
Griffith University and Queensland University of Technology - School of Economics and Finance
Downloads 45
10.

Extending the Capital Asset Pricing Model: The Reward Beta Approach

Accounting and Finance, Vol. 47, No. 1, pp. 69-83, March 2007
Number of pages: 15 Posted: 27 Feb 2007
Accepted Paper Series
Griffith University - Department of Accounting, Finance and Economics
Downloads 45
11.

Analysts Earnings Forecasts and the Roles of Earnings and Book Value in Equity Valuation

Journal of Business Finance & Accounting, Vol. 29, pp. 287-316, 2002
Number of pages: 30 Posted: 17 May 2002
Accepted Paper Series
Santa Clara University and Santa Clara University - Accounting
Downloads 44
12.

Harmonization and the Conceptual Framework: An International Perspective

Abacus, Vol. 39, pp. 375-387, October 2003
Number of pages: 13 Posted: 08 Mar 2004
Accepted Paper Series
University of Sydney – School of Business and The University of Sydney - Discipline of Accounting
Downloads 44
13.

The Value Relevance of Equity Method Fair Value Disclosures

Journal of Business Finance & Accounting, Vol. 30, pp. 1065-1088, September 2003
Number of pages: 24 Posted: 04 Oct 2003
Accepted Paper Series
Oregon State University, University of Virginia - McIntire School of Commerce and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Downloads 41
14.

Accounting for Public Private Partnerships

Accounting Forum, Vol. 26, pp. 245-270, 2002
Number of pages: 26 Posted: 28 Nov 2002
Accepted Paper Series
Price Waterhouse Coopers Global - Australia and University of South Australia - School of Commerce
Downloads 40
15.

Fortune's Best 100 Companies to Work for in America: Do They Work for Shareholders?

Journal of Business Finance & Accounting, Vol. 30, pp. 771-797, June 2003
Number of pages: 28 Posted: 13 Oct 2003
Accepted Paper Series
Penn State Behrend and University of Louisville - College of Business and Public Administration
Downloads 40
16.

Internet Reporting: Current Trends and Trends by 2010

Accounting Forum, Vol. 27, pp. 132-165, June 2003
Number of pages: 34 Posted: 21 Sep 2003
Accepted Paper Series
Cardiff University - Cardiff Business School and Cardiff Business School, Cardiff University
Downloads 40
17.

Accountability and Value Enhancement Roles of Corporate Governance

Accounting and Finance, Vol. 47, No. 2, pp. 305-333, June 2007
Number of pages: 29 Posted: 08 Jun 2007
Accepted Paper Series
ESSEC Business School, University of Wisconsin - Madison and Nanyang Technological University (NTU) - Nanyang Business School
Downloads 39
18.

An Analysis of the Implications of Diversity for Students' First Level Accounting Performance

Accounting and Finance, Vol. 43, pp. 365-393, November 2003
Number of pages: 29 Posted: 15 Dec 2003
Accepted Paper Series
Monash University, University of Southern Queensland, University of Southern Queensland - Faculty of Business and University of Queensland
Downloads 39
19.

Performance of Private to Public MBOs: The Role of Venture Capital

Journal of Business Finance & Accounting, Vol. 32, No. 3-4, pp. 643-682, April 2005
Number of pages: 24 Posted: 28 Apr 2005
Accepted Paper Series
Nottingham University Business School, University of Sussex - School of Business Management and Economics and University of Manchester - Manchester Business School
Downloads 39
20.

Predicting Bankruptcy Resolution

Journal of Business Finance & Accounting, Vol. 29, pp. 497-520, 2002
Number of pages: 24 Posted: 17 May 2002
Accepted Paper Series
Kent State University - Department of Accounting, University of Florida and University of South Carolina at Aiken
Downloads 39
21.

Principles- versus Rules-Based Accounting Standards: The FASB's Standard Setting Strategy

Abacus, Vol. 42, No. 2, pp. 165-188, June 2006
Number of pages: 24 Posted: 12 Jun 2006
Accepted Paper Series
Emory University - Department of Accounting, London School of Economics and University of Graz
Downloads 39
22.

Proportionate Growth and the Theoretical Foundations of Financial Ratios

Abacus, Vol. 38, No. 3, pp. 297-316, 2002
Number of pages: 20 Posted: 11 Jan 2003
Accepted Paper Series
The University of Sydney and University of Algarve
Downloads 39
23.

Globalisation and its Discontents: A Concern About Growth and Globalization

Accounting Forum, Vol. 27, pp. 359-364, December 2003
Number of pages: 6 Posted: 05 Dec 2003
Accepted Paper Series
University of Strathclyde - Department of Accounting and Finance, University of Calgary - Haskayne School of Business and University of South Australia - School of Accounting and Information Systems
Downloads 38
24.

Stock Price Response to News of Securities Fraud Litigation: An Analysis of Sequential and Conditional Information

Abacus, Vol. 40, No. 1, pp. 21-48, February 2004
Number of pages: 28 Posted: 15 Mar 2004
Accepted Paper Series
University of California, Davis - Graduate School of Management, Stanford University Law School and St. John's University School of Law
Downloads 38
25.

Accruals, Cash Flows and the Post-Earnings-Announcement Drift

Journal of Business Finance & Accounting, Vol. 33, No. 1-2, pp. 1-25, January/March 2006
Number of pages: 25 Posted: 15 Apr 2006
Accepted Paper Series
London Business School

Multiple version iconThere are 3 versions of this paper

Downloads 37
26.

Audit Committees and Quarterly Earnings Management

International Journal of Auditing, Vol. 9, No. 3, pp. 201-219, November 2005
Number of pages: 19 Posted: 05 Jan 2006
Accepted Paper Series
Sogang University and Temple University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 37
27.

Insider Ownership and Risk-taking Behaviour at Bank Holding Companies

Journal of Business Finance & Accounting, Vol. 29, pp. 989-1005, 2002
Number of pages: 17 Posted: 26 Jan 2003
Accepted Paper Series
Soonchunhyang University - Department of Finance & Insurance
Downloads 37
28.

The Expected Return and Exercise Time of Merton-style Real Options

Journal of Business Finance & Accounting, Vol. 29, pp. 541-555, 2002
Number of pages: 15 Posted: 17 May 2002
Accepted Paper Series
University of Surrey and Lancaster University - Department of Accounting and Finance
Downloads 37
29.

Managerial Ownership, Information Content of Earnings, and Discretionary Accruals in a Non-US Setting

Journal of Business Finance & Accounting, Vol. 29, pp. 967-988, 2002
Number of pages: 22 Posted: 26 Jan 2003
Accepted Paper Series
Copenhagen Business School, Carson College of Business and Copenhagen Business School
Downloads 36
30.

The Conceptual Framework as a Coherent System for the Development of Accounting Standards

Abacus, Vol. 39, pp. 310-324, October 2003
Number of pages: 15 Posted: 03 Mar 2004
Accepted Paper Series
UNSW Australia Business School, School of Accounting
Downloads 36
31.

The Effect of Earnings Management on the Value Relevance of Accounting Information

Journal of Business Finance & Accounting, Vol. 31, No. 3-4, pp. 297-332, April 2004
Number of pages: 36 Posted: 02 Jul 2004
Accepted Paper Series
University of Waterloo and City University of New York (CUNY) – Baruch College
Downloads 36
32.

The Effect of the PricewaterhouseCoopers Merger on Auditor Concentration in Australia: A Note

Accounting and Finance, Vol. 42, pp. 153-167, 2002
Number of pages: 15 Posted: 16 Dec 2002
Accepted Paper Series
UNSW Australia Business School, School of Accounting, Monash University and UNSW Australia Business School, School of Accounting
Downloads 36
33.

The Influence of Corporate Governance Mechanisms on the Quality of Financial Reporting and Auditing: Perceptions of Auditors and Directors in Singapore

Accounting and Finance, Vol. 42, pp. 195-223, 2002
Number of pages: 29 Posted: 11 Jan 2003
Accepted Paper Series
affiliation not provided to SSRN and Nanyang Technological University (NTU) - Nanyang Business School
Downloads 36
34.

Australian and US Interest Rate Swap Markets: Comparison and Linkages

Accounting and Finance, Vol. 44, pp. 45-56, March 2004
Number of pages: 12 Posted: 23 Mar 2004
Accepted Paper Series
Monash University - Department of Accounting, Monash University - Department of Accounting and University of Melbourne - Department of Finance
Downloads 35
35.

Commonwealth Convergence Toward a Narrower Scope of Auditor Liability to Third Parties for Negligent Misstatements

Abacus, Vol. 38, No. 3, pp. 425-464, 2002
Number of pages: 40 Posted: 23 Dec 2002
Accepted Paper Series
Florida Gulf Coast University - Department of Accounting, Finance & Business Law, Florida State University - College of Business, Griffith University - School of Accounting and Finance and University of Waterloo - School of Accountancy
Downloads 35
36.

Derivative Financial Instrument use in Australia

Accounting and Finance, Vol. 42, pp. 97-109, 2002
Number of pages: 13 Posted: 23 Dec 2002
Accepted Paper Series
University of Auckland - Business School, Massey University, University of Western Australia and Murdoch University
Downloads 35
37.

Is it Free Cash Flow, Tax Savings, or Neither? An Empirical Confirmation of Two Leading Going-private Explanations: The Case of ReLBOs

Journal of Business Finance & Accounting, Vol. 29, pp. 257-271, 2002
Number of pages: 15 Posted: 25 Apr 2002
Accepted Paper Series
Berry College - Department of Accounting and Finance and affiliation not provided to SSRN
Downloads 35
38.

Persistence in Capital Budgeting Reinvestment Decisions - Personal Responsibility Antecedent and Information Asymmetry Moderator: A Note

Accounting and Finance, Vol. 42, pp. 73-86, 2002
Number of pages: 14 Posted: 23 Dec 2002
Accepted Paper Series
UNSW Australia Business School, School of Accounting and La Trobe University
Downloads 35
39.

The Association of R&D and Capital Expenditures with Subsequent Earnings Variability

Journal of Business Finance & Accounting, Vol. 34, Nos. 1-2, pp. 222-246, January/March 2007
Number of pages: 25 Posted: 01 Mar 2007
Accepted Paper Series
Tel Aviv University, Hong Kong Baptist University (HKBU) - Department of Accountancy & Law and University of Exeter Business School
Downloads 35
40.

An Evolving Conceptual Framework?

Abacus, Vol. 39, pp. 279-297, October 2003
Number of pages: 19 Posted: 04 Mar 2004
Accepted Paper Series
The University of Sydney - Discipline of Accounting and University of Newcastle, Australia - Department of Accounting & Finance
Downloads 34
41.

Australian Chief Executive Officer Remuneration: Pay and Performance

Accounting and Finance, Vol. 46, No. 3, pp. 481-497, September 2006
Number of pages: 17 Posted: 18 Aug 2006
Accepted Paper Series
University of Sydney Business School, University of New South Wales (UNSW Australia), University of Sydney Business School and Australian National University
Downloads 34
42.

Implications for the Conceptual Framework Arising from Accounting for Financial Instruments

Abacus, Vol. 39, pp. 388-397, October 2003
Number of pages: 10 Posted: 08 Jan 2004
Accepted Paper Series
Massey University
Downloads 34
43.

The Market Evaluation of Information in Directors' Trades

Journal of Business Finance & Accounting, Vol. 29, pp. 77-110, 2002
Number of pages: 34 Posted: 25 Apr 2002
Accepted Paper Series
University of Strathclyde - Strathclyde Business School and University of Strathclyde - Department of Accounting and Finance
Downloads 34
44.

An Investigation of the Impact of Interest Rates and Interest Rate Volatility on Australian Financial Sector Stock Return Distributions

Journal of Business Finance & Accounting, Vol. 32, No. 5-6, pp. 1001-1031, June 2005
Number of pages: 18 Posted: 21 Jun 2005
Accepted Paper Series
University of Queensland, La Trobe University and University of Queensland - Faculty of Business, Economics and Law

Multiple version iconThere are 2 versions of this paper

Downloads 33
45.

Determinants of Performance in Advanced Undergraduate Management Accounting: An Empirical Investigation

Accounting and Finance, Vol. 42, pp. 27-40, 2002
Number of pages: 14 Posted: 23 Dec 2002
Accepted Paper Series
Queensland University of Technology and University of Queensland - Business School
Downloads 33
46.

Disclosure (Discernibility) and Compliance of Accounting Policies: Asia-Pacific Evidence

Accounting Forum, Vol. 26, pp. 172-190, 2002
Number of pages: 19 Posted: 22 Dec 2002
Accepted Paper Series
Murdoch University, Murdoch University and University of Western Australia

Multiple version iconThere are 2 versions of this paper

Downloads 33
47.

Disclosure of Reserve Quantum in the Extractive Industries

Accounting and Finance, Vol. 41, pp. 63-91, July 2001
Number of pages: 29 Posted: 04 Nov 2003
Accepted Paper Series
Queensland University of Technology - School of Accountancy and University of Queensland - Business School
Downloads 33
48.

Earnings Management Around Share Repurchases: A Note

Abacus, Vol. 39, pp. 262-272, June 2003
Number of pages: 11 Posted: 21 Sep 2003
Accepted Paper Series
University of Cyprus, University of Florida - Fisher School of Accounting, PriceWaterhouseCoopers LLP - Nicosia and Washburn University
Downloads 33
49.

The Impact of Mandated Cash Flow Disclosure on Bid-Ask Spreads

Journal of Business Finance & Accounting, Vol. 32, No. 7-8, pp. 1373-1396, September 2005
Number of pages: 6 Posted: 27 Mar 2006
Accepted Paper Series
The University of Sydney - Discipline of Finance and University of Sydney – School of Business
Downloads 33
50.

The Information Content of Management's Prospective Comments in Financially Distressed Companies: A Note

Abacus, Vol. 38, No. 2, pp. 280-295, 2002
Number of pages: 16 Posted: 23 Dec 2002
Accepted Paper Series
Nanyang Technological University (NTU) - Nanyang Business School and UNSW Australia Business School, School of Accounting
Downloads 33