Search Results
Kelley: Accounting (Topic)

165,537 Total downloads

Viewing: 151 - 200 of 248 papers

151.

The Evolution of Stock Option Accounting: Disclosure, Voluntary Recognition, Mandated Recognition and Management Disavowals

Accounting Review, Forthcoming
Posted: 30 Mar 2006
Accepted Paper Series
Melbourne Business School, University of Washington - Michael G. Foster School of Business and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

152.

Socially Enhanced Indexing: Applying Enhanced Indexing Techniques to Socially Responsible Investment

Posted: 22 Mar 2006 Last Revised: 28 Nov 2018
Working Paper Series
U.S. Air Force Academy - Department of Management and University of North Carolina (UNC) at Charlotte - Department of Accounting
153.

Tax Implications of Earnings Management Activities: Evidence from Restatements

Number of pages: 50 Posted: 13 Mar 2006
Working Paper Series
University of Notre Dame, University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,092
154.

Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets?

Journal of the American Taxation Association, Vol. 28, Spring 2006
Posted: 02 Mar 2006 Last Revised: 15 May 2014
Accepted Paper Series
University of Virginia - Darden School of Business and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

155.

Audit Qualifications of Income-Decreasing Accounting Choices

Contemporary Accounting Research, Vol. 23, No. 2, 2006
Posted: 30 Jan 2006
Accepted Paper Series
University of Washington - Michael G. Foster School of Business, University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

156.

Risk-Relevance of Fair Value Income Measures for Commercial Banks

Accounting Review, April 2006
Number of pages: 55 Posted: 01 Oct 2005
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,537
157.

Earnings Quality and Future Returns: The Relation between Accruals and the Probability of Earnings Manipulation

Number of pages: 60 Posted: 19 May 2005
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting and Syracuse University
Downloads 3,483
158.

The Demand for Financial Statements in an Unregulated Environment: an Examination of the Production and Use of Financial Statements By Privately-Held Small Businesses

Number of pages: 49 Posted: 02 Feb 2005 Last Revised: 14 May 2014
Working Paper Series
University of Arkansas - Department of Accounting and Emory University Goizueta Business School
Downloads 864
159.

Tax Reporting Aggressiveness and its Relation to Aggressive Financial Reporting

Accounting Review, Vol. 84, No. 2, 2009
Number of pages: 49 Posted: 02 Feb 2005 Last Revised: 15 May 2014
Accepted Paper Series
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 4,104
160.

Employee Stock Option Fair-Value Estimates: Do Managerial Discretion and Incentives Explain Accuracy?

Number of pages: 49 Posted: 08 Dec 2004
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Duke University - Fuqua School of Business, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 670
161.

The Effects of Attribute Framing and Political Party Affiliation on Taxpayer Preferences

eJournal of Tax Research, Vol. 1, No. 1
Posted: 30 Nov 2004
Accepted Paper Series
Nottingham University Business School and Indiana University - Kelley School of Business - Department of Accounting
162.

Publicly-Traded Versus Privately-Held: Implications for Bank Profitability, Growth, Risk, and Accounting Conservatism*

Number of pages: 45 Posted: 16 Sep 2004
Working Paper Series
Syracuse University, Indiana University - Kelley School of Business - Department of Accounting and Miami University of Ohio - Department of Accountancy
Downloads 535
163.

Does Industry-Level Analysis Improve Profitability and Growth Forecasts?

Number of pages: 47 Posted: 14 Sep 2004
Working Paper Series
Georgetown University - Department of Accounting and Business Law, University of Miami - Department of Accounting and Emory University Goizueta Business School
Downloads 1,006
164.

Voluntary Disclosure in a Multi-Audience Setting: An Empirical Investigation

Posted: 25 Aug 2004
Accepted Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management, Indiana University - Kelley School of Business - Department of Accounting and Cornell University - Department of Accounting
165.

Audit Qualifications of Income-Decreasing Accounting Choices

Number of pages: 33 Posted: 10 Aug 2004
Working Paper Series
University of Washington - Michael G. Foster School of Business, University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 320
166.

The Parking Lot Problem

Number of pages: 38 Posted: 02 Aug 2004
Working Paper Series
affiliation not provided to SSRN, Emory University - Department of Economics and Indiana University - Kelley School of Business - Department of Business Economics & Public Policy
Downloads 432
167.

Why Do Managers Explain Their Earnings Forecasts?

Number of pages: 29 Posted: 07 Jul 2004
Working Paper Series
University of Georgia - J.M. Tull School of Accounting, Indiana University Kelley School of Business Indianapolis and University of Maryland - Robert H. Smith School of Business
Downloads 98
168.

Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?

Posted: 21 Jun 2004
Accepted Paper Series
University of Washington - Michael G. Foster School of Business, Chapman University - The George L. Argyros School of Business & Economics and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

169.

Quantifying the Costs of Intertemporal Taxable Income Shifting: Theory and Evidence from the Property-Casualty Insurance Industry

Posted: 15 May 2004 Last Revised: 13 May 2014
Working Paper Series
Xavier University, Indiana University - Kelley School of Business - Department of Accounting and University of Notre Dame - Department of Accountancy
170.

The Evolution of Stock Option Accounting: Disclosure, Voluntary Recognition, Mandated Recognition and Management Disavowals

Number of pages: 34 Posted: 29 Mar 2004
Working Paper Series
Melbourne Business School, University of Washington - Michael G. Foster School of Business and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 845
171.

Insider Trading and Incentives to Manage Earnings

Number of pages: 52 Posted: 06 Feb 2004
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Temple University - Department of Accounting and University of Texas at Dallas - Department of Accounting & Information Management
Downloads 1,176
172.

Market Reaction to Events Surrounding the Sarbanes-Oxley Act of 2002 and Earnings Management

Number of pages: 36 Posted: 05 Dec 2003
Working Paper Series
Santa Clara University - Leavey School of Business, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 3,720
173.

Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities

Number of pages: 45 Posted: 21 Oct 2003
Working Paper Series
University of Connecticut - Department of Accounting, University of California, Irvine, Indiana University - Kelley School of Business - Department of Accounting and University of Iowa - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 1,605
174.

Fair Values, Income Measurement, and Bank Analysts' Risk and Valuation Judgments

Posted: 17 Oct 2003
Accepted Paper Series
University of Texas at Austin, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
175.

Tax Avoidance Activities of U.S. Multinational Corporations

Posted: 20 Aug 2003
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

176.

The Role of Auditing in Investor Protection

Number of pages: 45 Posted: 10 Aug 2003
Working Paper Series
University of Texas at Austin - Department of Accounting, Indiana University-Kelley School of Business and Kelley School of Business
Downloads 1,648
177.

Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets?

Darden Business School Working Paper No. 03-09
Number of pages: 41 Posted: 07 Aug 2003
Working Paper Series
University of Virginia - Darden School of Business and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 1,032
178.

Audit Strategies and Multiple Fraud Opportunities of Misreporting and Defalcation

Number of pages: 38 Posted: 21 Jul 2003
Working Paper Series
Indiana University-Kelley School of Business and First Principles Consulting, LLC

Multiple version iconThere are 2 versions of this paper

Downloads 929
179.

Audit Strategies and Multiple Fraud Opportunities of Misreporting and Defalcation

Posted: 21 Jul 2003
Accepted Paper Series
Indiana University-Kelley School of Business and First Principles Consulting, LLC

Multiple version iconThere are 2 versions of this paper

180.

Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?

Posted: 30 Jun 2003
Working Paper Series
University of Washington - Michael G. Foster School of Business, Chapman University - The George L. Argyros School of Business & Economics and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

181.

Materiality Uncertainty and Earnings Misstatement

Posted: 23 May 2003
Accepted Paper Series
Indiana University-Kelley School of Business and Kelley School of Business

Multiple version iconThere are 2 versions of this paper

182.

Materiality Uncertainty and Earnings Misstatement

Number of pages: 46 Posted: 23 May 2003
Working Paper Series
Indiana University-Kelley School of Business and Kelley School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 687
183.

The Credibility of Accounting Classification: Determinants and Consequences

Number of pages: 31 Posted: 04 May 2003
Working Paper Series
University of Washington - Michael G. Foster School of Business, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 515
184.

The Differential Persistence of Accruals and Cash Flows for Future Operating Income Versus Future Profitability

Posted: 24 Apr 2003
Accepted Paper Series
Georgetown University - Department of Accounting and Business Law, University of Kansas and Emory University Goizueta Business School
185.

Earnings Management: New Evidence Based on Deferred Tax Expense

Posted: 12 Feb 2003
Accepted Paper Series
University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

186.

Recognition Versus Disclosure in Financial Statements: Does Search-Facilitating Technology Improve Transparency?

Posted: 10 Dec 2002
Working Paper Series
University of Washington - Michael G. Foster School of Business, Chapman University - The George L. Argyros School of Business & Economics and Indiana University - Kelley School of Business - Department of Accounting
187.

Residual Income Risk, Intrinsic Values, and Share Prices

Posted: 27 Nov 2002
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting and University of Georgia - J.M. Tull School of Accounting
188.

Qualified Accounting Changes and Investor Assessments of Financial Performance and Representational Faithfulness

Posted: 28 Oct 2002
Working Paper Series
University of Washington - Michael G. Foster School of Business, University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business - Department of Accounting
189.

Using Budgets for Performance Evaluation: Effects of Resource Allocation and Horizontal Information Asymmetry on Budget Proposals, Budget Slack, and Performance

Posted: 25 Oct 2002
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting, University of Kentucky - Gatton College of Business and Economics and Indiana University - Kelley School of Business - Department of Accounting
190.

The Effect of 10k Restatements on Firm Value, Information Asymmetries, and Investors' Reliance on Earnings

Number of pages: 30 Posted: 17 Oct 2002
Working Paper Series
Georgetown University - Department of Accounting and Business Law and Emory University Goizueta Business School
Downloads 3,681
191.

Accrued Earnings and Growth: Implications for Future Profitability and Market Mispricing

Posted: 24 Sep 2002
Accepted Paper Series
Georgetown University - Department of Accounting and Business Law, University of Kansas and Emory University Goizueta Business School
192.

The Differential Persistence of Accruals and Cash Flows for Future Operating Income Versus Future Return on Assets

Review of Accounting Studies, Vol. 8, No. 2/3, 2003
Number of pages: 26 Posted: 05 Sep 2002 Last Revised: 03 Jun 2016
Accepted Paper Series
Georgetown University - Department of Accounting and Business Law, University of Kansas and Emory University Goizueta Business School
Downloads 1,512
193.

Tax Avoidance Activities of U.S. Multinational Corporations

Number of pages: 42 Posted: 16 Aug 2002
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 1,031
194.

The Influence of Tax and Non-Tax Factors on Banks' Choice of Organizational Form

Number of pages: 46 Posted: 06 May 2002
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 304
195.

Accounting Choices and Risk Management: SFAS 115 and U.S. Bank Holding Companies

Posted: 01 May 2002
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Florida Atlantic University - School of Accounting and Texas A&M University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

196.

The Effect of Legal Environment on Voluntary Disclosure: Evidence from Management Earnings Forecasts Issued in U.S. And Canadian Markets

Accounting Review, January 2002, Forthcoming
Posted: 08 Sep 2001
Accepted Paper Series
University of Georgia - J.M. Tull School of Accounting, Indiana University Kelley School of Business Indianapolis and University of Maryland - Robert H. Smith School of Business
197.

How Auditors Price Business Risk: A Framework and Experiment

Posted: 20 Aug 2001
Working Paper Series
University of Alabama, University of Maryland and Indiana University - Kelley School of Business - Department of Accounting
198.

Insider Trading, Earnings Quality, and Accrual Mispricing

Number of pages: 48 Posted: 26 Jul 2001
Working Paper Series
University of Texas at Dallas - Department of Accounting & Information Management and Indiana University - Kelley School of Business - Department of Accounting
Downloads 2,385
199.

Earnings Management: New Evidence Based on Deferred Tax Expense

Number of pages: 44 Posted: 18 Jul 2001
Working Paper Series
University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 2,892
200.

Fair Values, Comprehensive Income Reporting, and Bank Analysts' Risk and Valuation Judgments

Number of pages: 44 Posted: 15 Jun 2001
Working Paper Series
University of Texas at Austin, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 2,332