Search Results
JEL Code: M48

620,280 Total downloads

Viewing: 101 - 150 of 2,262 papers

101.

The Effect of Increased Audit Disclosure on Managers’ Real Operating Decisions: Evidence from Disclosing Critical Audit Matters

The Accounting Review, Forthcoming, Doi.org/10.2308/tar-2017-0486
Number of pages: 39 Posted: 18 Jul 2017 Last Revised: 04 Mar 2020
Accepted Paper Series
Isenberg School of Management, University of Massachusetts Amherst, Lehigh University and University of Massachusetts Amherst
Downloads 1,167
102.

An Examination of Disclosure Quality of Goodwill Impairment Testing in a Post-IFRS Environment - A Stakeholder Perspective

MGSM Working Paper No. 2007-14
Number of pages: 13 Posted: 23 Nov 2007
Working Paper Series
Southern Cross University, Saki Partners and Macquarie University - Graduate School of Management
Downloads 1,158
103.

Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability

28th Annual Conference on Financial Economics and Accounting
Number of pages: 65 Posted: 26 Apr 2017 Last Revised: 30 Jun 2019
Working Paper Series
University of Arizona, Eller College of Management, Indiana University - Kelley School of Business - Department of Accounting and Duke University - Fuqua School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,156
104.

Economic Consequences of Accounting Enforcement Reforms: The Case of Germany

European Accounting Review, Forthcoming
Number of pages: 46 Posted: 30 Dec 2008 Last Revised: 09 Feb 2012
Accepted Paper Series
Technische Universität München, University of Regensburg and Ruhr University of Bochum
Downloads 1,156
105.

The Superiority of the Digital Services Tax over Significant Digital Presence Proposals

National Tax Journal 72(4), 839-856 (2019)
Number of pages: 28 Posted: 30 Jul 2019 Last Revised: 25 Nov 2019
Accepted Paper Series
University of British Columbia (UBC), Faculty of Law
Downloads 1,143
106.

Corporate Tax Avoidance and the Real Effects of Taxation: A Review

TRR 266 Accounting for Transparency Working Paper Series No. 34
Number of pages: 97 Posted: 16 Dec 2019 Last Revised: 30 Apr 2021
Working Paper Series
WHU - Otto Beisheim School of Management and WHU - Otto Beisheim School of Management
Downloads 1,140
107.

The Reform of the Italian Local Government Accounting System. A Critical Analysis

Number of pages: 30 Posted: 12 Feb 2002
Working Paper Series
Università degli studi di Modena e Reggio Emilia
Downloads 1,139
108.

Newspaper Censorship in China: Evidence from Tunneling Scandals

2017 Canadian Academic Accounting Association (CAAA) Annual Conference, 28th Annual Conference on Financial Economics and Accounting
Number of pages: 63 Posted: 13 Jan 2017 Last Revised: 04 May 2020
Working Paper Series
University of Toronto - Rotman School of Management, Hunan University, Wuhan University - School of Economics and Management and HEC Paris

Multiple version iconThere are 2 versions of this paper

Downloads 1,131
109.

Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Union’s CSR Directive

Journal of Accounting Research, Forthcoming
Number of pages: 74 Posted: 20 Nov 2020 Last Revised: 07 Mar 2022
Accepted Paper Series
University of Neuchatel - Institute of Financial Analysis, University of Goettingen and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 1,128
110.

Governmental Accounting and Austerity Policies: Accounting Representations of Public Debt and Deficit in Europe and Abroad

Accounting Forum (2016). DOI: dx.doi.org/10.1016/j.accfor.2016.05.003, EGPA Permanent Study Group XII “Public Sector Financial Management”, ISCTE Business School, Lisbon (Portugal), May 8-9, 2014., Accounting, Economics and Law Research Network Conference, SASE Annual Meeting, University of Milano, 27-29 June 2013. , 8th International EIASM Public Sector Conference, Edinburgh (UK), 2-4 September, 2014.
Number of pages: 25 Posted: 06 Apr 2013 Last Revised: 06 Jun 2016
Working Paper Series
French National Center for Scientific Research (CNRS)
Downloads 1,122
111.

Proper Inferences or a Market for Excuses? The Capital-Market Effects of Mandatory IFRS Adoption

Number of pages: 26 Posted: 02 Sep 2013 Last Revised: 12 Oct 2013
Working Paper Series
University of Chicago - Booth School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Downloads 1,122
112.

Research on Corporate Sustainability: Review and Directions for Future Research

Foundations and Trends® in Accounting: Vol. 14: No. 2, pp 73-127, 2020
Number of pages: 52 Posted: 26 Oct 2020
Working Paper Series
Joseph L. Rotman School of Management - University of Toronto and Harvard Business School
Downloads 1,119
113.

Cheap Talk in Corporate Climate Commitments: The effectiveness of climate initiatives

Swiss Finance Institute Research Paper No. 22-54
Number of pages: 60 Posted: 28 Feb 2022 Last Revised: 21 Jun 2022
Working Paper Series
Council on Economic Policies, University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, University of Zurich and Friedrich-Alexander-Universität Erlangen-Nürnberg

Multiple version iconThere are 2 versions of this paper

Downloads 1,099
114.

The Effects of Governance on the Accuracy of Charitable Expenses Reported by Nonprofit Organizations

Number of pages: 51 Posted: 15 Sep 2004 Last Revised: 17 Mar 2011
Working Paper Series
University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management
Downloads 1,097
115.

The Effects of Reporting Complexity on Small and Large Investor Trading

Number of pages: 47 Posted: 15 Sep 2009 Last Revised: 13 May 2014
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,096
116.

Bank Earnings and Regulatory Capital Management Using Available for Sale Securities

Number of pages: 53 Posted: 12 Jun 2014 Last Revised: 06 Apr 2017
Working Paper Series
Stanford University - Graduate School of Business, Universitat Pompeu Fabra, Stanford Graduate School of Business and School of Economics - University of Navarra and IESE Business School
Downloads 1,093
117.

Accounting for Behavioral Considerations in Business Tax Reform: The Case of Expensing

Number of pages: 56 Posted: 25 Jan 2017 Last Revised: 05 Feb 2017
Working Paper Series
New York University School of Law
Downloads 1,081
118.

Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?

Journal of Accounting Research, Vol. 51 (3), 583-629, 2013
Number of pages: 54 Posted: 04 Oct 2009 Last Revised: 20 Nov 2013
Accepted Paper Series
Boston University Questrom School of Business, Dartmouth College - Tuck School of Business and North Carolina State University
Downloads 1,069
119.

The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management

Journal of Accounting Research 48 (3) June 2010
Number of pages: 46 Posted: 27 Nov 2009 Last Revised: 19 Apr 2017
Accepted Paper Series
University of South Carolina and Northeastern University - Accounting Group
Downloads 1,068
120.

Nonprofessional Investors’ Reactions to the PCAOB's Proposed Changes to the Standard Audit Report

Number of pages: 60 Posted: 13 Mar 2017
Working Paper Series
Clemson University - School of Accountancy & Legal Studies and Mississippi State University - School of Accountancy
Downloads 1,062
121.

The Dark Side of Low Financial Reporting Frequency: Investors’ Reliance on Alternative Sources of Earnings News and Excessive Information Spillovers

Kelley School of Business Research Paper No. 17-7
Number of pages: 52 Posted: 17 Aug 2019 Last Revised: 10 Dec 2019
Working Paper Series
University of Minnesota - Twin Cities - Carlson School of Management and University of Miami
Downloads 1,060
122.

Corporate Sustainability: Theoretical and Integrated Strategic Imperative and Pragmatic Approach

The Journal of Business Inquiry 2017, 16, Special Issue (Issue 1)
Number of pages: 28 Posted: 30 Mar 2018
Accepted Paper Series
University of Memphis - School of Accountancy
Downloads 1,058
123.

The Effect of Mandatory Audit Firm Rotation on Audit Quality, Audit Fees and Audit Market Concentration: Evidence from India

IIM Bangalore Research Paper No. 582 (2019)
Number of pages: 31 Posted: 26 Mar 2019
Working Paper Series
Indian Institute of Management (IIMB), Bangalore and Florida International University (FIU) - School of Accounting
Downloads 1,053
124.

Financial Reporting and Firm Valuation: Relevance Lost or Relevance Regained?

Number of pages: 44 Posted: 15 Jan 2013 Last Revised: 21 Apr 2013
Working Paper Series
University of Pennsylvania - The Wharton School

Multiple version iconThere are 2 versions of this paper

Downloads 1,033
125.

Shareholders Have a Say in Executive Compensation: Evidence from Say-on-Pay in the United States

Forthcoming in Journal of Accounting and Public Policy, Vol. 34, No. 6 (Nov-Dec) 2015
Number of pages: 49 Posted: 01 Feb 2013 Last Revised: 11 Jun 2015
Accepted Paper Series
Seattle University - Albers School of Business and EconomicsSeattle University and Gonzaga University
Downloads 1,029
126.

Associations Between Internal and External Corporate Governance Characteristics and the Consequences of Regulating Governance Practices

Number of pages: 40 Posted: 17 Jun 2008
Working Paper Series
Georgetown University - Department of Accounting and Business Law and Syracuse University
Downloads 1,027
127.

The UK Stewardship Code 2010-2020 from Saving the Company to Saving the Planet?

European Corporate Governance Institute - Law Working Paper No. 506/2020
Number of pages: 39 Posted: 13 Mar 2020
Working Paper Series
University of Oxford - Harris Manchester College
Downloads 1,022
128.

Comparing the Implementation of the EU Non-Financial Reporting Directive

Number of pages: 52 Posted: 04 Jan 2018 Last Revised: 15 Oct 2018
Working Paper Series
Frank Bold and Frank Bold
Downloads 1,017
129.

The Effect of Mandatory Extraction Payment Disclosures on Corporate Payment and Investment Policies Abroad

Number of pages: 77 Posted: 10 Oct 2017 Last Revised: 21 Aug 2020
Working Paper Series
University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,017
130.

Spinning the CEO Pay Ratio Disclosure

Number of pages: 56 Posted: 11 Nov 2019 Last Revised: 17 Dec 2021
Working Paper Series
Texas Christian University - M.J. Neeley School of Business, University of South Carolina Moore School of Business and Vanderbilt University - Finance
Downloads 990
131.

The Effects of Mandatory IFRS Adoption in the EU: A Review of Empirical Research

Information for Better Markets, Forthcoming
Number of pages: 166 Posted: 01 Nov 2014 Last Revised: 20 Apr 2015
Accepted Paper Series
Independent
Downloads 988
132.

Did the Dodd-Frank Whistleblower Provision Deter Accounting Fraud?

Journal of Accounting Research, Forthcoming
Number of pages: 60 Posted: 11 Jan 2022 Last Revised: 24 Jan 2022
Accepted Paper Series
University of Chicago - Booth School of Business and Stan Ross Department of Accountancy, Zicklin School of Business, Baruch College, City University of New York
Downloads 982
133.

Mandatory Corporate Carbon Disclosures and the Path to Net Zero

Number of pages: 21 Posted: 25 Oct 2021 Last Revised: 26 Oct 2021
Working Paper Series
Columbia University - Columbia Business School, Economics, Imperial College London - Accounting, Finance, and Macroeconomics, University of Chicago - Booth School of Business, University of Navarra, IESE Business School, Stanford University - Graduate School of Business and Rotterdam School of Management, Erasmus University

Multiple version iconThere are 2 versions of this paper

Downloads 975
134.

The Timeliness of Quarterly Financial Reports of Companies in Malaysia

Number of pages: 32 Posted: 17 Sep 2003
Working Paper Series
Universiti Utara Malaysia - School of Accountancy and Cardiff University - Cardiff Business School
Downloads 975
135.

Board Diversity and Its Long-Term Effect on Firm Financial and Non-Financial Performance

Number of pages: 35 Posted: 28 Nov 2014 Last Revised: 17 Apr 2015
Working Paper Series
Lehigh University - Department of Accounting, Hang Seng Management College, Lehigh University and University of Texas - Pan American
Downloads 967
136.

The Impact of Financial Information and Voluntary Disclosures on Contributions to Not-for-Profit Organizations: A Field-Based Experiment

Number of pages: 29 Posted: 20 May 2003
Working Paper Series
University of Alabama - Culverhouse School of Accountancy
Downloads 958
137.

How Does Financial-Reporting Regulation Affect Industry-wide Resource Allocation?

Number of pages: 99 Posted: 05 Nov 2017 Last Revised: 20 Dec 2020
Working Paper Series
Columbia University - Columbia Business School

Multiple version iconThere are 3 versions of this paper

Downloads 955
138.

Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy

FIRN Research Paper
Number of pages: 68 Posted: 28 Jun 2013 Last Revised: 24 Apr 2014
Working Paper Series
UWA Business School, M250, The University of Western Australia and University of Western Australia

Multiple version iconThere are 2 versions of this paper

Downloads 953
139.

How Do Audit Offices Respond to Audit Fee Pressure? Evidence of Increased Focus on Nonaudit Services and Their Impact on Audit Quality

Contemporary Accounting Research, Forthcoming
Number of pages: 50 Posted: 07 May 2014 Last Revised: 06 Feb 2018
Accepted Paper Series
University of Illinois, Texas A&M University - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 948
140.

Corporate Social Responsibility (CSR) and Environmental Social Governance (ESG) – Disclosure of European Banks

European Banking Institute Working Paper Series 2021 - no. 83
Number of pages: 247 Posted: 03 Feb 2021
Working Paper Series
Frankfurt School of Finance & Management - Accounting Department, Frankfurt School of Finance & Management, affiliation not provided to SSRN and Frankfurt School of Finance & Management
Downloads 944
141.

Teamwork Experience and the Contagion of Audit Misbehavior

Number of pages: 54 Posted: 02 Aug 2016 Last Revised: 27 May 2021
Working Paper Series
Hong Kong Baptist University (HKBU), Hong Kong Polytechnic University - School of Accounting and Finance and The Chinese University of Hong Kong
Downloads 941
142.

Predictable Uncertainty: The Relation between Unrecognized Tax Benefits and Future Income Tax Cash Outflows

Number of pages: 54 Posted: 05 Feb 2014 Last Revised: 01 Oct 2016
Working Paper Series
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy, Boston University Questrom School of Business and University of Florida - Fisher School of Accounting
Downloads 928
143.

Non-GAAP Earnings Disclosure in Loss Firms

Journal of Accounting Research, Forthcoming
Number of pages: 61 Posted: 19 Aug 2016 Last Revised: 30 Apr 2018
Accepted Paper Series
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and University of Amsterdam - Amsterdam Business School (ABS)

Multiple version iconThere are 2 versions of this paper

Downloads 917
144.

Consistency As A Means to Comparability: Theory and Evidence

Management Science, Forthcoming
Number of pages: 51 Posted: 25 Oct 2016 Last Revised: 23 Nov 2021
Accepted Paper Series
University of Minnesota - Twin Cities - Carlson School of Management, University of Minnesota - Twin Cities - Department of Accounting and University of Minnesota - Twin Cities - Department of Accounting
Downloads 910
145.

eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research

Forthcoming in Auditing: A Journal of Practice and Theory
Number of pages: 58 Posted: 04 Jun 2020 Last Revised: 10 Mar 2021
Accepted Paper Series
Bentley University - Department of Accountancy, Northeastern University - Accounting Group and Northern Arizona University
Downloads 909
146.

Media Coverage and the Stock Market Valuation of TARP Participating Banks

European Accounting Review Forthcoming, Chicago Booth Research Paper No. 10-10
Number of pages: 47 Posted: 07 Mar 2010 Last Revised: 12 Mar 2015
Working Paper Series
The University of Hong Kong - Faculty of Business and Economics, London Business School and University of Southern California
Downloads 908
147.

The Effect of Mandatory IFRS Adoption on Real and Accrual-Based Earnings Management Activities

Journal of Accounting and Public Policy (JAPP), Volume 33, Issue 6, Nov.–Dec. 2014, pages 551–572
Number of pages: 46 Posted: 17 Oct 2013 Last Revised: 03 Dec 2014
Accepted Paper Series
Athens University of Economics and Business
Downloads 908
148.

Managing the Balance Sheet with Leases

Number of pages: 43 Posted: 21 Jul 2012 Last Revised: 07 Jun 2018
Working Paper Series
Pennsylvania State University - Department of Finance, Loyola Marymount University and Pennsylvania State University
Downloads 902
149.

U.S. Audit Partner Rotations

Accounting Review, Vol. 92. No. 3, 2017
Number of pages: 60 Posted: 28 Oct 2014 Last Revised: 29 Jan 2019
Accepted Paper Series
University of Colorado at Boulder - Department of Accounting, London Business School and London Business School
Downloads 900
150.

Amortisation Versus Impairment of Goodwill and Accounting Quality

International Journal of Economic Sciences and Applied Research, Vol. 4, No. 3, pp. 93-118
Number of pages: 26 Posted: 03 Jan 2012
Accepted Paper Series
affiliation not provided to SSRN, affiliation not provided to SSRN, affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 899