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International Accounting eJournal

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Viewing: 101 - 150 of 3,029 papers

101.

Relevance, Issues & Importance of Accounting Standards

Number of pages: 13 Posted: 22 Aug 2008
Working Paper Series
Tech and Train
Downloads 1,594
102.

The Problem of Implementing International Accounting Standards: A Case Study of Armenia

Number of pages: 4 Posted: 27 Jan 2001
Accepted Paper Series
Fayetteville State University - Department of Accounting
Downloads 1,588
103.

Effects on Comparability and Capital Market Benefits of Voluntary IFRS Adoption

Rock Center for Corporate Governance at Stanford University Working Paper No. 133
Number of pages: 54 Posted: 04 Jan 2013 Last Revised: 11 Jan 2018
Working Paper Series
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and University of Michigan, Stephen M. Ross School of Business
Downloads 1,587
104.

Accrual-Based and Real Earnings Management: An International Comparison for Investor Protection

Journal of Contemporary Accounting and Economics 11 (3): 183-198, 2015
Number of pages: 40 Posted: 27 May 2012 Last Revised: 31 Oct 2017
Accepted Paper Series
Kobe University - Research Institute for Economics & Business Administration, Tohoku University - Economics & Management and Tohoku Gakuin University - Faculty of Business Administration
Downloads 1,575
105.

The Transfer Pricing Problem: When Multinational Corporations Shift Profits Across International Borders

Number of pages: 11 Posted: 01 Aug 2011
Working Paper Series
The Learning Village(Pty)Ltd
Downloads 1,569
106.

Corporate Scandals and Regulation

European Corporate Governance Institute (ECGI) - Law Working Paper No. 367/2017
Number of pages: 74 Posted: 02 May 2017 Last Revised: 15 Aug 2018
Working Paper Series
University of Pennsylvania - The Wharton School, London Business School and University of Colorado at Boulder - Leeds School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 1,543
107.

Mandatory IFRS Adoption and Financial Statement Comparability

Contemporary Accounting Research, Forthcoming, Harvard Business School Accounting & Management Unit Working Paper No. 11-109
Number of pages: 52 Posted: 24 Apr 2011 Last Revised: 21 Aug 2012
Working Paper Series
Boston University - Department of Accounting, University of Cambridge Judge Business School and Boston University - Questrom School of Business
Downloads 1,533
108.

Discretionary Measurement of Level 3 Fair Values During the 2008 Financial Crisis

Number of pages: 51 Posted: 15 Dec 2009 Last Revised: 26 Aug 2016
Working Paper Series
University of Neuchatel - Institute of Financial Analysis and University of Zurich - Institute for Accounting and Control
Downloads 1,513
109.

A Comparative Analysis of Integrated Reporting in Ten Countries

Number of pages: 43 Posted: 27 Mar 2019
Working Paper Series
University of Oxford - Said Business School, Independent and Materiality Consulting
Downloads 1,503
110.

Does Mandatory IFRS Adoption Improve Information Comparability?

Accounting Review, Forthcoming
Number of pages: 49 Posted: 23 Apr 2012
Accepted Paper Series
Lingnan University - Department of Accountancy and The Chinese University of Hong Kong (CUHK) - School of Accountancy
Downloads 1,502
111.

New Directions of Financial Reporting Within Global Accounting Standards for Small and Medium-Sized Entities

Number of pages: 15 Posted: 20 Sep 2007
Working Paper Series
Academy of Economic Studies, Bucharest, Academy of Economic Studies and Academy of Economic Studies
Downloads 1,501
112.

Accounting Conservatism and the Cost of Capital: An International Analysis

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 43 Posted: 13 Sep 2008 Last Revised: 26 Jun 2015
Accepted Paper Series
London School of Economics
Downloads 1,498
113.

Tax Avoidance through Advance Tax Rulings - Evidence from the LuxLeaks Firms

Number of pages: 39 Posted: 25 Sep 2015
Working Paper Series
University of Cologne and Universität zu Köln
Downloads 1,493
114.

Information Environment and the Investment Decisions of Multinational Corporations

The Accounting Review, Vol. 89, No. 2, pp. 759-790, March 2014, MIT Sloan Research Paper No. 4942-11
Number of pages: 51 Posted: 06 Oct 2011 Last Revised: 29 Mar 2014
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Massachusetts Institute of Technology (MIT) and University of Michigan
Downloads 1,492
115.

Accounting for Business Combinations - The Consequences of IFRS Adoption for UK Listed Companies

Number of pages: 32 Posted: 03 Oct 2008
Working Paper Series
Keele University - Keele Management School, University of Liverpool and University of Liverpool - Management School (ULMS)
Downloads 1,490
116.

The Ethics of Tax Evasion: A Survey of Accounting, Business and Economics Students in Hong Kong

Number of pages: 19 Posted: 13 Dec 2005
Working Paper Series
Fayetteville State University - Department of Accounting and Hong Kong Baptist University
Downloads 1,486
117.

Mandatory Adoption of IFRS and Analysts’ Forecasts: How Much Does Enforcement Matter?

UNSW Australian School of Business Research Paper No. 2009 ACCT 01
Number of pages: 58 Posted: 05 Nov 2009 Last Revised: 01 May 2013
Working Paper Series
The University of Western Australia, UWA Business School, M250 and University of Western Australia
Downloads 1,479
118.

Procyclicality and Fair Value Accounting

IMF Working Paper No. 09/39
Number of pages: 42 Posted: 23 Mar 2009
Working Paper Series
International Monetary Fund (IMF), International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 1,467
119.

Non-GAAP Earnings: A Consistency and Comparability Crisis?

Tuck School of Business Working Paper No. 2759312
Number of pages: 48 Posted: 07 Apr 2016 Last Revised: 05 Feb 2020
Working Paper Series
University of Nebraska at Lincoln - School of Accountancy, University of Georgia - J.M. Tull School of Accounting, R.G. Associates and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 1,446
120.

Economics of Accounting Earnings

Number of pages: 217 Posted: 06 May 2018 Last Revised: 19 Dec 2019
Working Paper Series
Washington University in Saint Louis - Olin Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 1,445
121.

The Location, Composition, and Investment Implications of Permanently Reinvested Earnings

Number of pages: 54 Posted: 01 Oct 2012 Last Revised: 19 Jan 2018
Working Paper Series
University of Pennsylvania - Accounting Department, University of Oregon and Dartmouth College - Tuck School of Business
Downloads 1,441
122.

The Influence of Culture on Accounting Disclosures: The Case of the UAE

Number of pages: 23 Posted: 02 Oct 2012
Working Paper Series
American University of Sharjah
Downloads 1,437
123.

Principles-Based Versus Rules-Based Standards and Earnings Management

Number of pages: 42 Posted: 27 Dec 2009
Working Paper Series
The University of Arizona - Eller College of Management
Downloads 1,428
124.

Earnings Management and Local vs. International Accounting Standards of European Public Firms

Number of pages: 52 Posted: 03 Dec 2008 Last Revised: 01 Jun 2009
Working Paper Series
Vienna University of Technology, Jönköping International Business School and University of Graz
Downloads 1,413
125.

Accounting Standards and the Economics of Standards

Number of pages: 43 Posted: 28 Jul 2008
Working Paper Series
University of Cambridge - Judge Business School and Nottingham University Business School
Downloads 1,405
126.

The Pecking Order and Financing Decisions: Evidence from Changes to Financial Reporting Regulation

Number of pages: 39 Posted: 17 Sep 2012 Last Revised: 07 Apr 2020
Working Paper Series
Rice University, UCLA Anderson School of Management and Massachusetts Institute of Technology (MIT)
Downloads 1,405
127.

The Impact of International Financial Reporting Standards (IFRS) Adoption on the Accounting Quality of Listed Companies in Kenya

Number of pages: 43 Posted: 23 Dec 2011 Last Revised: 14 Dec 2014
Working Paper Series
Independent
Downloads 1,395
128.

Public Pressure and Corporate Tax Behavior

Fisher College of Business Working Paper No. 2014-02-003
Number of pages: 52 Posted: 01 Aug 2014 Last Revised: 24 Nov 2015
Working Paper Series
Duke University - Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Iowa - Henry B. Tippie College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,392
129.

Reclassification of Financial Instruments in the Financial Crisis – Empirical Evidence from the European Banking Sector

Number of pages: 35 Posted: 31 Mar 2010
Working Paper Series
Ruhr University of Bochum and Technische Universität München
Downloads 1,384
130.

Information Asymmetries and the Value-Relevance of Cash Flow and Accounting Figures – Empirical Analysis and Implications for Managerial Accounting

Problems and Perspectives in Management, Vol. 8, No. 2, 2010, CEFS Working Paper 08-2010
Number of pages: 25 Posted: 20 Feb 2010 Last Revised: 30 Dec 2010
Working Paper Series
University of Marburg - School of Business & Economics
Downloads 1,355
131.

Commercial Banks versus Stakeholder Banks: Same Business, Same Risks, Same Rules?

Number of pages: 57 Posted: 12 Oct 2008 Last Revised: 05 Feb 2014
Working Paper Series
Universidad Carlos III de Madrid - Department of Business Administration
Downloads 1,345
132.

Decision-Usefulness and Stewardship As Conceptual Framework Objectives: Continuing Challenges

Number of pages: 41 Posted: 16 Feb 2017
Working Paper Series
Aston University and Auckland University of Technology
Downloads 1,339
133.

Achieving International Harmonisation Through Accounting Policy Choice

Number of pages: 37 Posted: 15 Oct 2002
Working Paper Series
University of Western Australia
Downloads 1,338
134.

Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards

Number of pages: 170 Posted: 25 Jan 2019
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 1,335
135.

Measuring Human Resources: A Case Study in Small and Medium Enterprises

Proceedings, Seminar National Industrial Services, Universitas Sultan Ageng Tirtayasa, Cilegon, Banten, Indonesia, pp. 101-114, April 29-30, 2009 (ISBN 978-979-19280-0-7)
Number of pages: 12 Posted: 04 May 2009 Last Revised: 13 Apr 2014
Accepted Paper Series
International University Liaison Indonesia (IULI)
Downloads 1,328
137.

Why Do Firms Rarely Adopt IFRS Voluntarily? Academics Find Significant Benefits and the Costs Appear to be Low

Review of Accounting Studies, Vol. 17, No. 3, 2012
Number of pages: 13 Posted: 09 Mar 2012 Last Revised: 28 May 2012
Accepted Paper Series
University of Chicago - Booth School of Business
Downloads 1,314
138.

Earnings Quality and the Adoption of IFRS-Based Accounting Standards: Evidence from an Emerging Market

Number of pages: 32 Posted: 07 Mar 2010 Last Revised: 21 Aug 2011
Working Paper Series
Universiti Teknologi MARA (UiTM) - Faculty of Accountancy, Victoria University of Wellington - Faculty of Commerce and Administration and Bond University - School of Business
Downloads 1,310
139.

Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?

Accounting Review, Forthcoming
Number of pages: 50 Posted: 28 Mar 2008 Last Revised: 09 Mar 2011
Working Paper Series
Santa Clara University - Leavey School of Business
Downloads 1,306
140.

Financial Information Globalization and Foreign Investment Decisions

Journal of Intrernational Accounting Research,11 (2), 2012
Number of pages: 42 Posted: 12 Aug 2009 Last Revised: 07 Dec 2014
Accepted Paper Series
Tel Aviv University - Coller School of Management
Downloads 1,304
141.

Challenges of International Financial Reporting Standards (IFRS) Adoption in Libya

International Journal of Accounting and Financial Reporting, ISSN 2162-3082, 2014, Vol. 4, No. 2
Number of pages: 23 Posted: 15 Dec 2014
Working Paper Series
Tripoli University - Economics and Political Faculty
Downloads 1,302
142.

Financial Statement Effects of Adopting International Accounting Standards: The Case of Greece

Number of pages: 40 Posted: 04 May 2011
Working Paper Series
International Hellenic University, University of Macedonia and University of Macedonia
Downloads 1,292
143.

Fair Value Measurement in Financial Reporting

Foundations and Trends in Accounting, Vol. 9, Forthcoming
Number of pages: 136 Posted: 24 Oct 2014 Last Revised: 09 Nov 2014
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Duke University - Fuqua School of Business
Downloads 1,284
144.

International Financial Reporting Standards and Earnings Quality: The Myth of Voluntary vs. Mandatory Adoption

CEFS Working Paper No. 2009-09
Number of pages: 44 Posted: 03 Jun 2009 Last Revised: 05 Oct 2010
Working Paper Series
Technische Universität München - Center for Entrepreneurial and Financial Studies, Technische Universität München (TUM), Technische Universität München (TUM) and Technische Universität München - Center for Entrepreneurial and Financial Studies
Downloads 1,262
145.

Financial Crises and Bank Failures: A Review of Prediction Methods

FRB of Cleveland Working Paper No. 09-04R
Number of pages: 34 Posted: 22 Jun 2009 Last Revised: 01 Nov 2010
Accepted Paper Series
Federal Reserve Banks - Federal Reserve Bank of Cleveland and Fordham University

Multiple version iconThere are 2 versions of this paper

Downloads 1,253
146.

Resources or Power? Implications of Social Networks on Compensation and Firm Performance

Journal of Business, Finance and Accounting, Vol. 39, Issue 3-4: 399-426.
Number of pages: 46 Posted: 12 Jun 2009 Last Revised: 19 Jul 2013
Accepted Paper Series
University of Warwick - Warwick Business School, London School of Economics & Political Science (LSE) - Accounting Department and Harvard University - Harvard Business School

Multiple version iconThere are 2 versions of this paper

Downloads 1,245
147.

Why Do Private Firms Adopt IFRS?

Accounting and Business Research, Volume 48, Issue 3, 2018
Number of pages: 51 Posted: 27 Jul 2011 Last Revised: 20 Mar 2018
Working Paper Series
Goethe University Frankfurt
Downloads 1,245
148.

The Role of the IASB and Auditing Standards in the Aftermath of the 2008/2009 Financial Crisis

European Law Journal, Vol. 16, No. 5, September 7, 2010, Auditing, Litigation & Tax eJournal, Vol. 2, Issue 66, September 10, 2010
Number of pages: 25 Posted: 08 Sep 2009 Last Revised: 19 Jul 2011
Accepted Paper Series
American Accounting Association

Multiple version iconThere are 2 versions of this paper

Downloads 1,242
149.

Impact of Lease Capitalization on Financial Ratios of Listed German Companies

Schmalenbach Business Review, Vol. 60, April 2008
Number of pages: 24 Posted: 07 Oct 2008 Last Revised: 01 Nov 2008
Accepted Paper Series
University of Bayreuth, University of Southampton - School of Social Sciences and affiliation not provided to SSRN

Multiple version iconThere are 2 versions of this paper

Downloads 1,240
150.

The Impact of Mandatory IFRS Adoption on Foreign Mutual Fund Ownership: The Role of Comparability

SCU Leavey School of Business Research Paper No. 09-06
Number of pages: 48 Posted: 15 Sep 2009 Last Revised: 17 May 2011
Working Paper Series
University of Southern California - Leventhal School of Accounting, University of Oregon - Department of Accounting, Hong Kong University of Science & Technology (HKUST) and Santa Clara University - Leavey School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,236