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JEL Code: M48

619,851 Total downloads

Viewing: 151 - 200 of 2,260 papers

151.

When One Size Does Not Fit All: A Literature Review on the Modifications of the Balanced Scorecard

Problems and Perspectives in Management, vol. 11, no. 3, pp. 61-69
Number of pages: 9 Posted: 10 Feb 2015
Accepted Paper Series
Leuphana University of Lueneburg - Department of Accounting, Business & Management and Independent
Downloads 897
152.

Blockchain, Law, and Business Supply Chains: The Need for Governance and Legal Frameworks to Achieve Sustainability

Sulkowski, A. J. (2019). Blockchain, Business Supply Chains, Sustainability, and Law: The Future of Governance, Legal Frameworks, and Lawyers? Delaware Journal of Corporate Law, 43 (2), 303-345.
Number of pages: 13 Posted: 23 Jul 2018 Last Revised: 16 Sep 2019
Working Paper Series
Babson College
Downloads 891
153.

Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation

Journal of Accounting Research, Forthcoming
Number of pages: 49 Posted: 06 Feb 2012
Accepted Paper Series
University of Bristol - School Accounting and Finance, U.K., HEC Montreal and Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Downloads 891
154.

The Puzzle of Corporate Governance Definition(s): A Content Analysis

Corporate Board: Role, Duties & Composition, Vol. 8, Issue 2, pp. 13-23, 2012
Number of pages: 13 Posted: 20 May 2012 Last Revised: 17 Dec 2014
Accepted Paper Series
Hellenic Open University, Panteion University of Athens - Panteion University of Political and Social Sciences and University of Thessaly
Downloads 891
155.

Energy Consumption – Bitcoin’s Achilles Heel

Number of pages: 10 Posted: 21 Nov 2018 Last Revised: 29 Nov 2018
Working Paper Series
University of Texas at Dallas - Naveen Jindal School of Management, Naveen Jindal School of Management. University of Texas at Dallas and JSOM, University of Texas at Dallas
Downloads 885
156.

Strategic Disclosures of Litigation Loss Contingencies When Customer–Supplier Relationships Are at Risk

The Accounting Review, Forthcoming, Rotman School of Management Working Paper No. 2310382
Number of pages: 64 Posted: 16 Aug 2013 Last Revised: 01 Jul 2017
Accepted Paper Series
The Chinese University of Hong Kong, University of Toronto - Rotman School of Management, Queen's University - Smith School of Business and University of Toronto - Rotman School of Management
Downloads 883
157.

Responding to Activist Short Sellers: Allegations, Firm Responses, and Outcomes

Number of pages: 56 Posted: 15 Jul 2020 Last Revised: 22 Feb 2021
Working Paper Series
Humboldt-Universität zu Berlin and London Business School

Multiple version iconThere are 2 versions of this paper

Downloads 881
158.

The Predictive Ability of Fair Values for Future Financial Performance of Commercial Banks and the Relation of Predictive Ability to Banks' Share Prices

Contemporary Accounting Research, forthcoming
Number of pages: 63 Posted: 09 Feb 2010 Last Revised: 12 May 2014
Accepted Paper Series
Wake Forest University, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 876
159.

The Real Effects of Mandatory Nonfinancial Disclosure: Evidence from Supply Chain Transparency

The Accounting Review, Forthcoming
Number of pages: 50 Posted: 28 Sep 2021 Last Revised: 03 Nov 2021
Accepted Paper Series
The University of Hong Kong - Faculty of Business and Economics
Downloads 868
160.

Managerial Ownership and Firm Performance: Evidence from the 2003 Tax Cut

Number of pages: 58 Posted: 27 Jun 2013 Last Revised: 21 Sep 2018
Working Paper Series
Peking University - Guanghua School of Management, City University of Hong Kong (CityU) - Department of Accountancy and University of Chicago
Downloads 865
161.

Does Voluntary Adoption of a Clawback Provision Improve Financial Reporting Quality?

Contemporary Accounting Research, Forthcoming
Number of pages: 53 Posted: 02 May 2012 Last Revised: 22 Oct 2013
Accepted Paper Series
University of Washington - Michael G. Foster School of Business, University of Washington - Michael G. Foster School of Business and University of California-IrvineUniversity of California-Irvine
Downloads 863
162.

Fraudulent Financial Reporting and the Consequences for Employees

Stanford University Graduate School of Business Research Paper No. 19-19
Number of pages: 86 Posted: 08 May 2019 Last Revised: 08 Mar 2021
Working Paper Series
Stanford University Graduate School of Business and Stanford University Graduate School of Business
Downloads 856
163.

The Costs of VAT: A Review of the Literature

Case Network Reports No. 106/2012
Number of pages: 66 Posted: 16 Mar 2012 Last Revised: 04 May 2012
Working Paper Series
CASE - Center for Economic and Social Research, affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 849
164.

An Empirical Analysis of Key Audit Matters in the Financial Industry

European Banking Institute Working Paper Series 2019 – no. 40
Number of pages: 86 Posted: 07 May 2019 Last Revised: 07 May 2019
Working Paper Series
Frankfurt School of Finance & Management - Accounting Department and Independent
Downloads 843
165.

IFRS Consequences on Accounting Conservatism within Europe

CAAA Annual Conference 2011
Posted: 15 Dec 2010
Working Paper Series
Univ. Grenoble Alpes, University of Grenoble and CERAG-CNRS and University of Grenoble

Multiple version iconThere are 2 versions of this paper

Downloads 843
166.

Management Control in Non-Profit Organizations: The Case of the Associations of Economists in Spain

UPF Economics and Business Working Paper No. 583
Number of pages: 16 Posted: 15 Oct 2002
Working Paper Series
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences and Universitat Pompeu Fabra - Faculty of Economic and Business Sciences
Downloads 835
167.

Perceptions Towards International Financial Reporting Standards (IFRS): The Case of Vietnam

Global Review of Accounting and Finance Journal, Vol.5, No.1, March 2014, pp.132-152
Number of pages: 21 Posted: 03 Apr 2014
Accepted Paper Series
RMIT University Vietnam, Swinburne University of Technology - Faculty of Business and Enterprise and Swinburne University of Technology - Faculty of Business and Enterprise
Downloads 835
168.

The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability

Accounting in Europe (Forthcoming)
Number of pages: 55 Posted: 05 Aug 2016
Accepted Paper Series
Vienna University of Economics and Business
Downloads 829
169.

How CFO's Determine Management Accounting Innovation: An Examination of Direct and Indirect Effects

European Accounting Review, Vol.18, No. 4, pp. 667-695
Number of pages: 55 Posted: 10 Nov 2008 Last Revised: 12 Jun 2014
Accepted Paper Series
Pablo de Olavide University, University of Amsterdam - Amsterdam Business School and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)Radboud University Nijmegen
Downloads 824
170.

Strategic Disclosure Misclassification

Number of pages: 56 Posted: 12 May 2016 Last Revised: 19 Jan 2018
Working Paper Series
Chapman University - The George L. Argyros School of Business & Economics, Office of the Comptroller of the Currency and University of Minnesota
Downloads 821
171.

Why Do Countries Mandate Accrual Accounting for Tax Purposes?

Forthcoming in Journal of Accounting Research
Number of pages: 59 Posted: 19 Aug 2011 Last Revised: 29 Aug 2014
Accepted Paper Series
Lancaster University - Department of Accounting and Finance and WHU - Otto Beisheim School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 821
172.

It Pays to Write Well

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 57 Posted: 05 Dec 2015 Last Revised: 10 Jul 2016
Accepted Paper Series
Nanyang Business School, Nanyang Technological University and University of South Carolina, Darla Moore School of Business
Downloads 817
173.

Is the SEC Captured? Evidence from Comment-Letter Reviews

Harvard Business School Accounting & Management Unit Working Paper No. 17-087, Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 54 Posted: 06 Apr 2017 Last Revised: 09 Apr 2018
Accepted Paper Series
Harvard University - Business School (HBS), University of Minnesota - Twin Cities - Carlson School of ManagementCauseway Capital Management, LLC and University of Oxford - Blavatnik School of Government
Downloads 813
174.

Camouflaged Indicators of Earnings Management

European Accounting Review, Forthcoming
Number of pages: 42 Posted: 31 Dec 2010 Last Revised: 15 Apr 2019
Working Paper Series
University of Michigan, Stephen M. Ross School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation

Multiple version iconThere are 2 versions of this paper

Downloads 806
175.

The Economics of Audit Production: What Matters for Audit Quality? An Empirical Analysis of the Role of Mid-level Managers within the Audit Firm

Number of pages: 58 Posted: 28 Dec 2018 Last Revised: 07 Jul 2022
Working Paper Series
Pennsylvania State University - Smeal College of Business, University of Arizona, Eller College of Management and Public Company Accounting Oversight Board
Downloads 806
176.

Risk Reporting Quality: Implications of Academic Research for Financial Reporting Policy

Number of pages: 61 Posted: 10 Dec 2011 Last Revised: 23 Dec 2011
Working Paper Series
New York University (NYU) - Leonard N. Stern School of Business
Downloads 791
177.

The Effect of Mandatory Audit Firm Rotation on Audit Quality and Audit Fees: Empirical Evidence from the Korean Audit Market

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 40 Posted: 20 Feb 2011 Last Revised: 20 May 2014
Accepted Paper Series
Korea University, UNSW Australia Business School, School of Accounting and Deakin University
Downloads 785
178.

The Impact of Narrative Disclosure Readability on Bond Ratings and the Cost of Debt Capital

Review of Accounting Studies, Forthcoming, Kelley School of Business Research Paper No. 16-82
Number of pages: 45 Posted: 08 Nov 2016 Last Revised: 26 Nov 2016
Working Paper Series
Pennsylvania State University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 785
179.

Accruals Accounting in Italian Local Governments: Is it Working? Can it Work?

SDA BOCCONI, Research Division Working Paper No. 03-87
Number of pages: 23 Posted: 23 May 2003
Working Paper Series
SDA BocconiBocconi University - Department of Policy Analysis and Public Management and SDA Bocconi
Downloads 779
180.

Does Mandatory Audit Firm Rotation Improve or Impair Corporate Investment Efficiency?

Number of pages: 44 Posted: 26 Apr 2010
Working Paper Series
University of Houston and Rice University
Downloads 777
181.

The Real Effects of Conflict Minerals Disclosures

Number of pages: 78 Posted: 23 Aug 2021 Last Revised: 06 Feb 2022
Working Paper Series
Seoul National University, Haas School of Business - UC Berkeley, University of Illinois at Urbana-Champaign and Seoul National University
Downloads 774
182.

How Does Financial Reporting Regulation Affect Firms’ Banking?

The Review of Financial Studies, Volume 31, Issue 4, 1 April 2018, Pages 1265-1297
Number of pages: 95 Posted: 25 Jul 2015 Last Revised: 01 Jul 2018
Accepted Paper Series
Columbia University - Columbia Business School, Carl von Ossietzky University of Oldenburg and University of Cologne
Downloads 772
183.

Mind the Gap: Why do Experts Have Differences of Opinion Regarding the Sufficiency of Audit Evidence Supporting Complex Fair Value Measurements?

Number of pages: 59 Posted: 04 Oct 2014 Last Revised: 04 Mar 2018
Working Paper Series
Brigham Young University, University of South Florida, Muma College of Business, Lynn Pippenger School of Accountancy and Texas Tech University - Rawls College of Business
Downloads 766
184.

Accounting Fraud, Auditing and the Role of Government Sanctions in China

Journal of Business Research, Vol. 68, Issue 6, pp.1186-1195, 2015
Number of pages: 42 Posted: 01 Mar 2014 Last Revised: 12 Mar 2015
Accepted Paper Series
Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Memphis - Fogelman College of Business and Economics, Zhejiang University and Tsinghua University
Downloads 762
185.

Segment Reporting: Is IFRS 8 Really Better?

Forthcoming in Accounting in Europe, A Journal of the European Accounting Association.
Number of pages: 46 Posted: 28 Nov 2012 Last Revised: 07 Mar 2015
Accepted Paper Series
University of Glasgow - Adam Smith Business School and University of Edinburgh Business School
Downloads 761
186.

Do Management Eps Forecasts Allow Returns to Reflect Future Earnings? Implications for the Continuation of Management's Quarterly Earnings Guidance

Review of Accounting Studies, Vol. 16, No. 1, 2011
Number of pages: 60 Posted: 17 Jan 2008 Last Revised: 17 Apr 2013
Accepted Paper Series
Seoul National University - College of Business Administration, University of Tennessee, Haslam College of Business, Accounting and Information Management, Singapore Management University - School of Accountancy and University of Kentucky - Gatton College of Business and Economics
Downloads 760
187.

Going the Extra Mile: Distant Lending and Credit Cycles

Number of pages: 95 Posted: 13 Nov 2018 Last Revised: 05 Dec 2020
Working Paper Series
University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 759
188.

Accounting Manipulation, Peer Pressure, and Internal Control

27th Annual Conference on Financial Economics and Accounting Paper
Number of pages: 39 Posted: 25 Apr 2016 Last Revised: 30 May 2017
Working Paper Series
Booth School of Business, University of Chicago and University of Minnesota - Twin Cities - Department of Accounting
Downloads 754
189.

Do Firms Use Tax Reserves to Meet Analysts’ Forecasts? Evidence from the Pre- and Post-FIN 48 Periods

Number of pages: 53 Posted: 23 Jul 2008 Last Revised: 18 Mar 2015
Working Paper Series
Michigan State University - Eli Broad College of Business, Purdue University and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 750
190.

Mandatory Disclosure and Firm Behavior: Evidence from Share Repurchases

Accounting Review, Forthcoming
Number of pages: 53 Posted: 06 Apr 2010 Last Revised: 26 Jul 2014
Working Paper Series
University of Arizona
Downloads 750
191.

Victoria's Accrual Output Based Budgeting System - Delivering as Promised? Some Empirical Evidence

MGSM Working Paper Series No. WP 2003 - 23
Number of pages: 31 Posted: 02 Dec 2003
Working Paper Series
Southern Cross University
Downloads 750
192.

Does High Leverage Impact Earnings Management? Evidence from Non-Cash Mergers and Acquisitions

Alsharairi, M. and Salama, A. (2012). Does High Leverage Impact Earnings Management? Evidence from Non-cash Mergers and Acquisitions, Journal of Financial and Economic Practice, Volume 12 (1) pp.17-33
Number of pages: 13 Posted: 06 Nov 2012
Accepted Paper Series
German Jordanian University (GJU)
Downloads 749
193.

Usefulness of Fair Values for Predicting Banks’ Future Earnings: Evidence from Other Comprehensive Income and Its Components

Review of Accounting Studies, Vol. 21, No. 1, pp. 280-315, 2016
Number of pages: 44 Posted: 24 Oct 2012 Last Revised: 19 Feb 2016
Accepted Paper Series
University of Kentucky - Von Allmen School of Accountancy, University of Kentucky - Von Allmen School of Accountancy and University of Texas at Austin - Red McCombs School of Business
Downloads 749
194.

Relation between Auditor Quality and Corporate Tax Aggressiveness: Implications of Cross-Country Institutional Differences

Auditing: A Journal of Practice & Theory, Vol. 35, No. 4, 2016, Singapore Management University School of Accountancy Research Paper No. 2016-37
Number of pages: 59 Posted: 15 Jan 2016 Last Revised: 27 Feb 2017
Accepted Paper Series
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 748
195.

A Roadblock to US Adoption of IFRS IS LIFO Inventory Valuation

Global Journal of Business Research, Vol. 4, No. 4, pp. 41-49, 2010
Number of pages: 9 Posted: 29 Jun 2011 Last Revised: 27 Feb 2012
Accepted Paper Series
Millennium Teaching University, New Jersey City University and Richard Stockton College of New Jersey
Downloads 747
196.

A Broad Analysis of United States Generally Accepted Accounting Principles and the Malaysian Accounting Standards Board Approved Accounting Standards

Number of pages: 17 Posted: 19 Sep 2003
Accepted Paper Series
National University of Malaysia (UKM) - School of Accounting, University of Hawaii at Manoa - School of Accountancy, National University of Malaysia (UKM) - School of Accounting and University of Hawaii at Manoa - School of Accountancy
Downloads 745
197.

Shades of Gray: Internal Control Reporting by Chinese U.S.-listed Firms

Number of pages: 49 Posted: 19 Jun 2012 Last Revised: 10 Jun 2018
Working Paper Series
Tongji University - School of Economics & Management, University of Melbourne - Faculty of Business and Economics, Virginia Tech and Monash University MalaysiaMonash University Malaysia
Downloads 744
198.

Fighting Accounting Fraud Through Forensic Data Analytics

Number of pages: 39 Posted: 22 May 2018
Working Paper Series
Università Cattolica del Sacro Cuore and Transcrime and University of Sydney
Downloads 740
199.

Who Falls Prey to the Wolf of Wall Street? Investor Participation in Market Manipulation

European Corporate Governance Institute (ECGI) - Law Working Paper No. 446/2019
Number of pages: 80 Posted: 29 Nov 2017 Last Revised: 25 Apr 2022
Working Paper Series
University of Chicago - Booth School of Business, University of Southern Denmark - Department of Business and Economics, University of Chicago - Booth School of Business, Harvard University - Business School (HBS) and Goethe University Frankfurt - Faculty of Economics and Business Administration

Multiple version iconThere are 3 versions of this paper

Downloads 737
200.

Disclosure Tone and Shareholder Litigation

Accounting Review, Vol. 86, No. 6, 2011
Number of pages: 51 Posted: 02 Nov 2011
Accepted Paper Series
University of Colorado at Boulder - Leeds School of Business, Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Colorado at Boulder - Leeds School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 732