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International Accounting eJournal

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Viewing: 151 - 200 of 3,028 papers

151.

Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer

Journal of Accounting Research, 2014, Forthcoming
Number of pages: 46 Posted: 04 Feb 2011 Last Revised: 29 Mar 2014
Working Paper Series
University of Colorado at Boulder - Leeds School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,234
152.

Determining Factors of Internet Financial Reporting in Indonesia

Accounting & Taxation, Vol. 1, No. 1, pp. 87-99, 2009
Number of pages: 13 Posted: 26 Feb 2010
Accepted Paper Series
Perbanas School of Business Surabaya - Indonesia
Downloads 1,234
153.

Auditor Reputation and Earnings Management: International Evidence from the Banking Industry

Journal of Banking and Finance, Vol. 34, No. 10, 2010
Number of pages: 40 Posted: 13 Mar 2010 Last Revised: 24 Oct 2015
Accepted Paper Series
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 1,231
154.

Which Does More to Determine the Quality of Corporate Governance in Emerging Economies, Firms or Countries?

Harvard Business School Strategy Unit Working Paper No. 13-055
Number of pages: 54 Posted: 22 Dec 2012 Last Revised: 28 Jun 2014
Working Paper Series
Harvard Business School and University of Michigan
Downloads 1,230
155.

Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review

European Corporate Governance Institute - Finance Working Paper No. 623/2019
Number of pages: 121 Posted: 31 Jul 2019 Last Revised: 09 Aug 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

Multiple version iconThere are 2 versions of this paper

Downloads 1,222
156.

Do Earnings Reported Under IFRS Tell Us More About Future Earnings and Cash Flows?

Journal of Accounting and Public Policy, Vol. 30, No. 4, 2011
Number of pages: 40 Posted: 25 Feb 2010 Last Revised: 12 Oct 2010
Accepted Paper Series
University of Arkansas - Department of Accounting, Brigham Young University - Marriott School, University of Tennessee, Knoxville - College of Business Administration and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 1,222
157.

Accounting for Brands: Contemporary Issues and Alternative Options

Number of pages: 13 Posted: 07 Oct 2009
Working Paper Series
Cross River University of Technology, affiliation not provided to SSRN and Cross River University of Technology
Downloads 1,209
158.

The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment

Journal of Accounting Research, Forthcoming
Number of pages: 38 Posted: 16 Oct 2010 Last Revised: 23 Nov 2010
Accepted Paper Series
City University of New York - Stan Ross Department of Accountancy, PwC and University of Texas at Austin
Downloads 1,205
159.

The Invisible Hand of Short Selling: Does Short Selling Discipline Earnings Management?

Review of Financial Studies, Forthcoming, INSEAD Working Paper No. 2012/93/FIN, Asian Finance Association (AsFA) 2013 Conference
Number of pages: 91 Posted: 06 Aug 2012 Last Revised: 02 Oct 2015
Accepted Paper Series
INSEAD - Finance, The Chinese University of Hong Kong, Shenzhen and Tsinghua University - PBC School of Finance
Downloads 1,192
160.

IFRS Consequences on Accounting Conservatism in Europe: Do Auditor Incentives Matter?

Number of pages: 52 Posted: 04 Feb 2011 Last Revised: 05 Oct 2015
Working Paper Series
Univ. Grenoble Alpes, University of Grenoble and University of Grenoble and CERAG-CNRS

Multiple version iconThere are 2 versions of this paper

Downloads 1,187
161.

Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries

Number of pages: 54 Posted: 25 Oct 2011 Last Revised: 11 Sep 2013
Working Paper Series
Maastricht University, University of Arizona - Eller College of Management and Florida Atlantic University - School of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 1,171
162.
Downloads 1,161
163.

The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 82 Posted: 07 Aug 2020
Accepted Paper Series
Boston College, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT)
Downloads 1,156
164.

IFRS – Ten Years Later

Accounting and Business Research vol 46 (5)
Number of pages: 53 Posted: 09 Mar 2016 Last Revised: 09 Jul 2016
Accepted Paper Series
University of Chicago - Booth School of Business
Downloads 1,153
165.

Standards for Corporate Financial Reporting: Regulatory Competition within and Across International Boundaries

Number of pages: 27 Posted: 27 Nov 2001
Working Paper Series
Yale University - School of Management
Downloads 1,142
166.

The Link between Corporate Social Performance and Financial Performance: Evidence from Indonesian Companies

Issues in Social and Environmental Accounting, Vol. 1, No. 1, pp. 149-159, June 2007
Number of pages: 12 Posted: 21 Oct 2009
Accepted Paper Series
Sebelas Maret University, Eastern Michigan University and Universiti Utara Malaysia
Downloads 1,135
167.

A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in the Banking Sector

Number of pages: 70 Posted: 20 Mar 2015 Last Revised: 14 Jan 2020
Working Paper Series
University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and University of Pennsylvania - The Wharton School
Downloads 1,134
168.

The Effect of Fair Value versus Historical Cost Reporting Model on Analyst Forecast Accuracy

Accounting Review, Forthcoming
Number of pages: 49 Posted: 02 Feb 2013 Last Revised: 19 Dec 2013
Accepted Paper Series
Syracuse University and Boston University - Questrom School of Business
Downloads 1,131
169.

The Voluntary Adoption of Internationally Recognized Accounting Standards and Firm Internal Performance Evaluation

The Accounting Review, Forthcoming
Number of pages: 44 Posted: 23 Jan 2008 Last Revised: 26 Feb 2009
Working Paper Series
University of Rochester - Simon Business School and University of California, Riverside
Downloads 1,128
170.

Are Users of Financial Statements of Publicly and Non-Publicly Traded Companies Different or Not? An Empirical Study

Number of pages: 25 Posted: 16 Jun 2009 Last Revised: 29 Sep 2009
Working Paper Series
Vrije Universiteit Brussel, Vrije Universiteit Brussel and Vrije Universiteit Brussel VUB
Downloads 1,120
171.

International Differences in IFRS Policy Choice

Accounting and Business Research, Forthcoming 2010
Number of pages: 38 Posted: 04 Sep 2009
Accepted Paper Series
BI Norwegian Business School and University of London - Royal Holloway College
Downloads 1,120
172.

Tax Complexity and Compliance Costs of U.S. Multinational Corporations

Advances in International Accounting, Volume 10, pp. 207-237, 1997
Number of pages: 31 Posted: 16 Apr 2001 Last Revised: 13 Jan 2019
Accepted Paper Series
Texas A&M University - Department of Accounting and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 1,115
173.

US GAAP and IFRS: How Close is 'Close Enough'?

Number of pages: 44 Posted: 04 Jun 2009 Last Revised: 05 Oct 2009
Working Paper Series
George Washington University - Department of Accountancy and Turku School of Economics at the University of Turku - Department of Accounting & Finance
Downloads 1,113
174.

Accounting Discretion, Loan Loss Provisioning and Discipline of Banks' Risk-Taking

Journal of Accounting & Economics (JAE), Vol. 54, Issue 1, pp. 1-18, August 2012
Number of pages: 48 Posted: 11 Dec 2009 Last Revised: 17 Jan 2013
Accepted Paper Series
University of North Carolina Kenan-Flagler Business School and University of Michigan, Stephen M. Ross School of Business
Downloads 1,110
175.

Influence of National Culture on Accounting Conservatism and Risk Taking in the Banking Industry

Accounting Review, Forthcoming
Number of pages: 57 Posted: 03 Sep 2013 Last Revised: 24 Oct 2015
Accepted Paper Series
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 1,092
176.

How Different GAAPs Affect Performance of Valuation Models: Evidence from Asia-Based Companies

Advances in Accounting, Vol. 25, No. 2, pp. 284-294, December 2009
Number of pages: 39 Posted: 29 Apr 2008 Last Revised: 15 May 2011
Accepted Paper Series
Texas Southern University - Jesse H. Jones School of Business and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 1,079
177.

Does Fair Value Measurement Provide Satisfactory Evidence for Audit? The Case of High Tech Valuation

Number of pages: 24 Posted: 19 Sep 2008
Working Paper Series
Laval University, HEC Montréal - Stephen A. Jarislowsky Chair in Governance, Ernst and Young and Laval University
Downloads 1,076
178.

Methodological Thoughts on Expected Loss Estimation for IFRS 9 Impairment: Hidden Reserves, Cyclical Loss Predictions and LGD Backtesting

Published in Credit Technology by Serasa Experian, No 92, p 7-29, on Sept 1, 2015 (in English and Portuguese with local market additions by Carlos Antonio Campos Nogueira).
Number of pages: 31 Posted: 11 Aug 2015 Last Revised: 12 Jan 2016
Accepted Paper Series
Erste Group Bank AG
Downloads 1,076
179.

The Relationship between Corporate Social Responsibility and International Tax Avoidance

LEIDEN UNIVERSITY – LEIDEN LAW SCHOOL - WORKING PAPER APRIL 2015
Number of pages: 15 Posted: 23 Nov 2016
Working Paper Series
Leiden University - Department of Tax Law and Economics and Leiden University - Leiden Law School
Downloads 1,074
180.

Sizing the Stage 2 Portfolio for IFRS 9 Provisions

Number of pages: 8 Posted: 14 May 2015 Last Revised: 21 Oct 2016
Working Paper Series
Société Générale
Downloads 1,068
181.

Applying Voluntary Disclosure Theories to Intangibles Reporting: Evidence from the Portuguese Stock Market

Number of pages: 24 Posted: 12 Oct 2005
Working Paper Series
University of Minho - School of Economics and Management, University of Minho - School of Economics and Management and Australian National University (ANU) - School of Business and Information Management
Downloads 1,065
182.

The Impact of the Adoption of International Financial Reporting Standards on the Quality of Accounting Information of the Brazilian and European Public Firms

Number of pages: 16 Posted: 28 May 2013 Last Revised: 19 Jun 2013
Working Paper Series
Federal University of Paraiba, Federal University of Paraiba (UFPB), University of Roehampton and University of Roehampton - Social Sciences
Downloads 1,065
183.

Have IFRS Changed How Stock Prices Associate with Earnings and Book Values? Evidence from Norway

Number of pages: 36 Posted: 29 Jan 2009 Last Revised: 11 Jun 2013
Working Paper Series
University of Agder and Norwegian School of Economics (NHH)
Downloads 1,064
184.

Preventing Madoff-Style Ponzi Enabled by Jewish Reputation, Incompetent Regulators and Auditors

Number of pages: 8 Posted: 26 Dec 2008 Last Revised: 08 Jun 2009
Working Paper Series
Fordham University - Department of Economics
Downloads 1,064
185.

Information Intermediaries in the Crypto-Tokens Market

Number of pages: 56 Posted: 09 Jun 2018 Last Revised: 24 May 2019
Working Paper Series
Columbia Business School - Accounting, Business Law & Taxation, University of Miami, University of Utah - David Eccles School of Business and University of Miami Herbert Business School
Downloads 1,063
186.

China’s Anti-Corruption Campaign and Financial Reporting Quality

2017 Canadian Academic Accounting Association (CAAA) Annual Conference, Rotman School of Management Working Paper No. 2899403, Singapore Management University School of Accountancy Research Paper No. 2017-56
Number of pages: 54 Posted: 17 Jan 2017 Last Revised: 02 Jun 2019
Working Paper Series
University of Toronto - Rotman School of Management, Singapore Management University - School of Accountancy and Renmin University of China - School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,061
187.

Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe

Forthcoming Journal of Business Finance & Accounting
Number of pages: 44 Posted: 05 Jan 2012 Last Revised: 06 Dec 2014
Accepted Paper Series
HEC Lausanne, ESSEC Business School and HEC Paris, Accounting and Management Control Department
Downloads 1,060
188.

Real Effects of PCAOB International Inspections

The Accounting Review, Forthcoming
Number of pages: 62 Posted: 02 Oct 2015 Last Revised: 10 Oct 2019
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,056
189.

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 1,054
190.

Are Detailed Accounting Standards Sufficient to Ensure Compliance? Evidence from Non-U.S. Firms Adopting Us Gaap

Number of pages: 47 Posted: 24 May 2002
Working Paper Series
Boston College and University of Michigan, Stephen M. Ross School of Business
Downloads 1,050
191.

The Capital Market Consequences of Language Barriers in the Conference Calls of Non-U.S. Firms

Accounting Review, Forthcoming, Harvard Business School Research Paper No. 2154948
Number of pages: 50 Posted: 03 Oct 2012 Last Revised: 13 Jan 2016
Accepted Paper Series
Boston University - Department of Accounting, Rice University and University of Michigan
Downloads 1,050
192.

IFAC's Conception of the Evolution of Management Accounting

Advances in Management Accounting, Vol. 15, pp. 229-247, 2006
Number of pages: 16 Posted: 12 Mar 2009
Accepted Paper Series
Anglia Ruskin University and University of the West of England (UWE) - Bristol Business School
Downloads 1,047
193.

Strengthening the Financial Reporting System: Can Audit Committees Deliver?

Number of pages: 66 Posted: 23 Jul 2009
Working Paper Series
Université Laval - École de comptabilité and Université Laval

Multiple version iconThere are 2 versions of this paper

Downloads 1,032
194.

The Comprehensive Income Issue in Europe

Number of pages: 46 Posted: 10 Dec 2008 Last Revised: 31 Aug 2009
Working Paper Series
Lancaster University - Department of Accounting and Finance and University of Queensland - Faculty of Business, Economics and Law
Downloads 1,026
195.

Double Counting Accounting: How Much Profit of Multinational Enterprises Is Really in Tax Havens?

Number of pages: 66 Posted: 08 Dec 2019 Last Revised: 21 May 2020
Working Paper Series
University of Pennsylvania - Accounting Department and Dartmouth College - Tuck School of Business
Downloads 1,024
196.

Corporate Collapse, Crime and Governance - Enron, Andersen and Beyond

Australian Journal of Corporate Law, Vol. 14, p. 183, 2002
Number of pages: 20 Posted: 31 Jul 2009
Working Paper Series
University of South Australia - School of Law
Downloads 1,022
197.

Interaction of Management Accounting Information System and Logistics Functions: A Case of a Developing Country-Vietnam

Number of pages: 40 Posted: 02 Jul 2009
Working Paper Series
affiliation not provided to SSRN and University of Hawaii at Manoa - School of Accountancy
Downloads 1,014
198.

Equity Cross-Listings in the U.S. and the Price of Debt

ECGI - Finance Working Paper No. 274/2010, CELS 2009 4th Annual Conference on Empirical Legal Studies Paper
Number of pages: 44 Posted: 30 Jun 2009 Last Revised: 18 Aug 2017
Working Paper Series
The Stephen M. Ross School of Business at the University of Michigan, University of Pennsylvania - The Wharton School and London Business School

Multiple version iconThere are 2 versions of this paper

Downloads 1,006
199.

Transfer Pricing of Intangibles: A Comparison between the Netherlands and the United States

Number of pages: 84 Posted: 07 Jul 2010
Working Paper Series
VU University Amsterdam - Faculty of LawVU University Amsterdam
Downloads 1,006
200.

The Determinants and Consequences of Heterogeneous IFRS Compliance Levels Following Mandatory IFRS Adoption: Evidence from a Developing Country

Journal of Intrernational Accounting Research, Forthcoming
Number of pages: 48 Posted: 25 Jan 2010 Last Revised: 16 Jan 2012
Accepted Paper Series
University of Toronto - Rotman School of Management and University of Missouri at Columbia - School of Accountancy
Downloads 1,003