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JEL Code: M4

9,456,628 Total downloads

Viewing: 151 - 200 of 22,169 papers

151.

Commentary: Is Goodwill an Asset?

Number of pages: 14 Posted: 03 Feb 1999
Accepted Paper Series
L. Todd Johnson and Kimberley R. Petrone
Financial Accounting Standards Board and Financial Accounting Standards Board
Downloads 5,388
152.

Traditional vs. Behavioral Finance

Johnson School Research Paper Series No. 22-2010
Number of pages: 19 Posted: 27 Apr 2010 Last Revised: 25 May 2010
Accepted Paper Series
Robert J. Bloomfield
Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 5,382
153.

Corporate Governance and the Cost of Equity Capital

Number of pages: 54 Posted: 03 Feb 2005
Working Paper Series
Hollis Ashbaugh Skaife, Daniel W. Collins and Ryan LaFond
Graduate School of Management, UC-Davis, University of Iowa - Department of Accounting and Algert Global, LLC
Downloads 5,376
154.

Executive Equity Compensation and Incentives: A Survey

Economic Policy Review, Vol. 9, No. 1, April 2003
Number of pages: 24 Posted: 06 Sep 2005
Accepted Paper Series
John E. Core, Wayne R. Guay and David F. Larcker
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 5,358
155.

Earnings Momentum and Earnings Management

Number of pages: 49 Posted: 01 May 1999
Working Paper Series
James N. Myers, Linda A. Myers and Douglas J. Skinner
University of Tennessee, Knoxville - College of Business Administration, University of Tennessee, Haslam College of Business, Accounting and Information Management and The University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 5,318
156.

The Effect of ERP System Implementations on the Usefulness of Accounting Information

Number of pages: 37 Posted: 04 Oct 2005
Working Paper Series
Joseph F. Brazel and Li Dang
North Carolina State University - Poole College of Management - Department of Accounting and Oregon State University - Department of Accounting, Finance, and Information Management
Downloads 5,237
157.

Performance Measurement Using Balanced Score Card

Number of pages: 8 Posted: 19 Apr 2007 Last Revised: 30 Aug 2012
Accepted Paper Series
Lokanandha Reddy Irala
School of Management Studies, University of Hyderabad
Downloads 5,207
158.

Corporate Governance, Accounting Outcomes, and Organizational Performance

Accounting Review, October 2007
Number of pages: 71 Posted: 30 Mar 2007
Accepted Paper Series
David F. Larcker, Scott A. Richardson and A. Irem Tuna
Stanford University - Graduate School of Business, AQR Capital Management, LLC and London Business School
Downloads 5,191
159.

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
H. Kent Baker and Victor Ricciardi
American University - Kogod School of Business and Washington and Lee University
Downloads 5,184
160.

Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data

Number of pages: 34 Posted: 21 Oct 1999
Working Paper Series
Ashiq Ali and Lee-Seok Hwang
University of Texas at Dallas - Naveen Jindal School of Management and Seoul National University - College of Business Administration

Multiple version iconThere are 2 versions of this paper

Downloads 5,177
161.

Forecasting Bankruptcy More Accurately: A Simple Hazard Model

Number of pages: 33 Posted: 12 Aug 1999
Working Paper Series
Tyler Shumway
University of Michigan at Ann Arbor, The Stephen M. Ross School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 5,171
162.

Old Wine in New Bottles: Subprime Mortgage Crisis - Causes and Consequences

Journal of Applied Research in Accounting and Finance (JARAF), Vol. 3, No. 1, pp. 3-13, 2008
Number of pages: 17 Posted: 01 Oct 2008
Accepted Paper Series
Michael Lim Mah-Hui
Nippon Foundation - Asian Public Intellectuals Program
Downloads 5,112
163.

Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard

Number of pages: 42 Posted: 22 May 2003
Working Paper Series
Christopher D. Ittner, David F. Larcker and Marshall W. Meyer
University of Pennsylvania - Accounting Department, Stanford University - Graduate School of Business and University of Pennsylvania - Management Department

Multiple version iconThere are 2 versions of this paper

Downloads 5,094
164.

The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms

Number of pages: 49 Posted: 08 Jan 2004
Working Paper Series
David Burgstahler, Luzi Hail and Christian Leuz
University of Washington, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 5,063
165.

On the Association between Voluntary Disclosure and Earnings Management

Number of pages: 49 Posted: 30 Sep 1996
Working Paper Series
Ron Kasznik
Stanford Graduate School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 5,061
166.

Continuous Auditing: An Effective Tool for Internal Auditors

Internal Auditing, 21(2): 27-35, March-April 2006
Number of pages: 23 Posted: 31 May 2006 Last Revised: 05 May 2014
Accepted Paper Series
Donald Warren and Murphy Smith
Rutgers University and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 5,052
167.

Earnings Management and Value Relevance During the Mandatory Transition from Local GAAPs to IFRS in Europe

Number of pages: 63 Posted: 29 Apr 2008 Last Revised: 12 Oct 2017
Working Paper Series
Vedran Capkun, Anne Jeny, Thomas Jeanjean and Lawrence A. Weiss
HEC Paris - Accounting and Management Control Department, ESSEC Business School, ESSEC Business School - Department of Accounting and Management Control and Tufts University - The Fletcher School
Downloads 5,033
168.

Cost of Capital and Earnings Transparency

Journal of Accounting & Economics (JAE), Forthcoming, Stanford University Graduate School of Business Research Paper No. 2015, Rock Center for Corporate Governance at Stanford University Working Paper No. 48
Number of pages: 58 Posted: 25 Feb 2009 Last Revised: 14 May 2013
Accepted Paper Series
Mary E. Barth, Yaniv Konchitchki and Wayne R. Landsman
Stanford University - Graduate School of Business, University of California, Berkeley - Haas School of Business and University of North Carolina Kenan-Flagler Business School
Downloads 5,017
169.

Budgeting and Budgetary Control

Number of pages: 44 Posted: 02 Jun 2003 Last Revised: 06 Mar 2018
Working Paper Series
Jan F. Jacobs
Independent
Downloads 5,000
170.

Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China

Contemporary Accounting Research, Vol. 28, No.3, pp. 892-925, September 2011
Number of pages: 55 Posted: 14 Mar 2008 Last Revised: 30 Sep 2011
Accepted Paper Series
Hanwen Chen, Jeff Zeyun Chen, Gerald J. Lobo and Yanyan Wang
University of International Business and Economics, Texas Christian University, University of Houston - C.T. Bauer College of Business and Xiamen University
Downloads 4,995
171.

Financial Engineering, Corporate Governance, and the Collapse of Enron

U of Delaware Coll. of Bus. and Econ. Ctr. for Corp. Governance Working Paper No. 2002-001
Number of pages: 59 Posted: 16 Jan 2003
Working Paper Series
Stuart Gillan and John D. Martin
University of Georgia - Department of Finance and Baylor University - Department of Finance, Insurance & Real Estate
Downloads 4,986
172.

Incentives Versus Standards: Properties of Accounting Income in Four East Asian Countries, and Implications for Acceptance of IAS

Simon School of Business Working Paper No. FR 00-04; Boston JAE Conference October 2002
Number of pages: 44 Posted: 06 Jan 2004
Working Paper Series
Ray Ball, Ashok Robin and Joanna S. Wu
University of Chicago - Booth School of Business, Rochester Institute of Technology (RIT) and University of Rochester - Simon Business School
Downloads 4,984
174.

Detecting Earnings Management: A New Approach

Number of pages: 69 Posted: 07 Jan 2011 Last Revised: 13 Oct 2011
Working Paper Series
Patricia Dechow, Amy P. Hutton, Jung Hoon Kim and Richard G. Sloan
USC Marshall School of Business, Boston College - Carroll School of Management, San Francisco State University - College of Business and University of Southern California - Leventhal School of Accounting
Downloads 4,954
175.

Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions

Number of pages: 66 Posted: 12 Apr 2007 Last Revised: 12 Mar 2013
Working Paper Series
Holger Daske, Luzi Hail, Christian Leuz and Rodrigo S. Verdi
University of Mannheim - Accounting and Taxation, University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)

Multiple version iconThere are 2 versions of this paper

Downloads 4,925
176.

Audit Quality: Insights from the Academic Literature

Auditing: A Journal of Practice & Theory, 32(1), February 2013
Number of pages: 68 Posted: 17 Apr 2012 Last Revised: 27 May 2014
Accepted Paper Series
W. Robert Knechel, Gopal V. Krishnan, Mikhail Pevzner, Lori Shefchik Bhaskar and Uma Velury
University of Florida - Fisher School of Accounting, Bentley University, University of Baltimore - Merrick School of Business, Indiana University - Kelley School of Business - Department of Accounting and University of Delaware - Accounting & MIS
Downloads 4,912
177.

Practice Developments in Budgeting: An Overview and Research Perspective

Number of pages: 40 Posted: 28 Sep 2003
Working Paper Series
Stephen C. Hansen, David Otley and Wim A. Van der Stede
University of Southern Maine - School of Business, Lancaster University and London School of Economics & Political Science (LSE)

Multiple version iconThere are 2 versions of this paper

Downloads 4,869
178.

Chapter 1: Investor Behavior: An Overview

Investor Behavior: The Psychology of Financial Planning and Investing. H. Kent Baker and Victor Ricciardi, editors, 3-24. Hoboken, NJ: John Wiley & Sons, Inc., 2014.
Number of pages: 24 Posted: 27 Jan 2014 Last Revised: 11 Feb 2014
Accepted Paper Series
H. Kent Baker and Victor Ricciardi
American University - Kogod School of Business and Washington and Lee University
Downloads 4,861
179.

Accounting for Derivatives and Corporate Risk Management Policies

Number of pages: 57 Posted: 23 Jan 2002
Working Paper Series
Ronnie Barnes
London Business School - Department of Accounting
Downloads 4,849
180.

The Feltham-Ohlson (1995) Model: Empirical Implications

Number of pages: 20 Posted: 25 Oct 1999
Working Paper Series
Jing Liu and James A. Ohlson
The Cheung Kong Graduate School of Business and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 4,845
181.

Is There a Dark Side to Exchange Traded Funds? An Information Perspective

Review of Accounting Studies, Vol. 22, Pages 1048-1083, 2017
Number of pages: 56 Posted: 03 Jul 2015 Last Revised: 09 Aug 2017
Accepted Paper Series
Doron Israeli, Charles M.C. Lee and Suhas A. Sridharan
IDC Herzliya - Arison School of Business, Stanford University - Graduate School of Business and Emory University - Goizueta Business School
Downloads 4,844
182.

Governance and Intermediation Problems in Capital Markets: Evidence from the Fall of Enron

Harvard NOM Working Paper No. 02-27
Number of pages: 52 Posted: 15 Oct 2002
Working Paper Series
Paul M. Healy and Krishna Palepu
Harvard Business School and Harvard University - Harvard Business School
Downloads 4,828
183.

Estimating Lifetime Expected Credit Losses Under IFRS 9

Number of pages: 22 Posted: 04 Apr 2016 Last Revised: 05 Mar 2017
Working Paper Series
Xin Xu
Unisys Machine Learning and Advanced Analytics Services
Downloads 4,825
184.

The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity

Journal of Accounting Research, Forthcoming 2008
Number of pages: 61 Posted: 20 Apr 2006 Last Revised: 07 Nov 2008
Accepted Paper Series
Hollis Ashbaugh Skaife, Daniel W. Collins, William R. Kinney, Jr. and Ryan LaFond
Graduate School of Management, UC-Davis, University of Iowa - Department of Accounting, University of Texas at Austin - Department of Accounting and Algert Global, LLC
Downloads 4,816
185.

Corporate and Integrated Reporting: A Functional Perspective

Chapter 9 in Corporate Stewardship: Achieving Sustainable Effectiveness, edited by Ed Lawler, Sue Mohrman, and James O’Toole, Greenleaf, 2015.
Number of pages: 21 Posted: 02 Feb 2014 Last Revised: 24 May 2018
Working Paper Series
Robert G. Eccles and George Serafeim
University of Oxford - Said Business School and Harvard Business School
Downloads 4,795
186.

Enron: A Financial Reporting Failure?

Number of pages: 27 Posted: 11 Jul 2003
Accepted Paper Series
Anthony H. Catanach and Shelley C. Rhoades-Catanach
Villanova University - School of Business and Villanova University - School of Business
Downloads 4,791
187.

Does Fair Value Accounting Contribute to Systemic Risk in the Banking Industry?

Number of pages: 51 Posted: 15 Jan 2009 Last Revised: 06 Dec 2018
Working Paper Series
Urooj Khan
Columbia Business School - Accounting, Business Law & Taxation
Downloads 4,785
188.

Is Earnings Quality Associated with Corporate Social Responsibility?

Accounting Review, Forthcoming
Number of pages: 51 Posted: 31 Jul 2011 Last Revised: 04 Jan 2012
Accepted Paper Series
Yongtae Kim, Myung Seok Park and Benson Wier
Santa Clara University - Leavey School of Business, Virginia Commonwealth University (VCU) - School of Business and Virginia Commonwealth University
Downloads 4,749
189.

Does Mandatory IFRS Adoption Improve the Information Environment?

Contemporary Accounting Research, Vol. 30, No. 1: 388-423.
Number of pages: 57 Posted: 06 Sep 2008 Last Revised: 19 Jul 2013
Accepted Paper Series
Joanne Horton, George Serafeim and Ioanna Serafeim
University of Warwick - Warwick Business School, Harvard Business School and Capital Market Commission
Downloads 4,741
190.

Testing Behavioral Finance Theories Using Trends and Sequences in Financial Performance

Number of pages: 44 Posted: 20 Aug 2002
Working Paper Series
Wesley S. Chan, Richard M. Frankel and S.P. Kothari
Acadian Asset Management, Washington University in Saint Louis - Olin Business School and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 4,739
191.

The Impact of Activity Based Costing on Managerial Decisions at Insteel Industries - a Field Study

Number of pages: 35 Posted: 02 Sep 1999
Working Paper Series
V. G. Narayanan and Ratna G. Sarkar
Harvard University - Accounting & Control Unit and Harvard University - General Management Unit
Downloads 4,737
192.

Was the 2008 Financial Crisis Caused by a Lack of Corporate Ethics?

Global Journal of Business Research, Vol. 4, No. 2, pp. 77-84, 2010
Number of pages: 8 Posted: 05 Jul 2010
Accepted Paper Series
Victor Lewis, Kenneth D. Kay, Chandrika Kelso and James Larson
National University, National University, National University and National University
Downloads 4,737
193.

Equity Valuation Using Multiples

Number of pages: 51 Posted: 18 Oct 2000
Working Paper Series
Jing Liu, Doron Nissim and Jacob K. Thomas
The Cheung Kong Graduate School of Business, Columbia University - Columbia Business School and Yale School of Management
Downloads 4,728
194.

Discretionary Disclosure Strategies in Corporate Narratives: Incremental Information or Impression Management?

Journal of Accounting Literature, Vol. 27, 2007, pp. 116-196
Number of pages: 89 Posted: 05 Feb 2008 Last Revised: 28 Apr 2013
Accepted Paper Series
Doris M. Merkl-Davies and Niamh M. Brennan
Bangor University and University College Dublin
Downloads 4,715
195.

The Activity-Based Costing Method: Development and Applications

The IUP Journal of Accounting Research and Audit Practices, Vol. VIII, No. 1, p. 7-22
Number of pages: 18 Posted: 26 Jul 2010 Last Revised: 26 Dec 2018
Accepted Paper Series
Gregory Wegmann
University of Burgundy - IAE Dijon School of Management, CREGO EA 7317
Downloads 4,694
196.

Audit Risk, Complex Technology, & Auditing Processes

Number of pages: 11 Posted: 01 May 2003
Working Paper Series
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA and Mary R. Lind
University of Windsor - Odette School of Business and North Carolina Agricultural and Technical State University - School of Business & Economics
Downloads 4,684
197.

CEO Overconfidence and Management Forecasting

Contemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2015-34
Number of pages: 48 Posted: 13 Sep 2006 Last Revised: 14 Sep 2015
Accepted Paper Series
Paul Hribar and Holly Yang
University of Iowa - Department of Accounting and Singapore Management University - School of Accountancy
Downloads 4,682
198.

A New Measure of Accounting Quality*

Number of pages: 50 Posted: 14 Oct 2008 Last Revised: 28 Jun 2010
Working Paper Series
Paul Hribar, Todd D. Kravet and Ryan J. Wilson
University of Iowa - Department of Accounting, University of Connecticut - Department of Accounting and University of Oregon
Downloads 4,673
200.

Essays on Disclosure

Number of pages: 123 Posted: 14 Jul 2001
Working Paper Series
Robert E. Verrecchia
University of Pennsylvania - Accounting Department

Multiple version iconThere are 2 versions of this paper

Downloads 4,658