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Accounting Educator: Courses, Cases & Teaching eJournal

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Viewing: 151 - 200 of 1,826 papers

151.

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 1,508
152.

Banks Consolidations in Nigeria - A Synergistic Harvest

Journal of Management and Enterprise Development, Forthcoming
Number of pages: 16 Posted: 13 Aug 2007
Accepted Paper Series
Babcock University - School of Management Sciences
Downloads 1,502
153.

Working Capital Management and Financial Planning (Administración del Capital de Trabajo y Planeación Financiera) (Spanish)

Number of pages: 14 Posted: 15 Feb 2011 Last Revised: 22 Sep 2011
Working Paper Series
Grupo Consultor CAV Capital Advisory & Valuation and Pontifical University Javeriana Cali
Downloads 1,495
154.

A Review of the Strengths and Weaknesses of Archival, Behavioral, and Qualitative Research Methods: Recognizing the Potential Benefits of Triangulation

Advances in Accounting Behavioral Research, Vol. 11, 2008
Number of pages: 43 Posted: 04 Mar 2008
Accepted Paper Series
University of Central Florida - Kenneth G. Dixon School of Accounting
Downloads 1,488
155.

In Defense of Eva(R)

Number of pages: 27 Posted: 11 Aug 2003
Working Paper Series
XLRI Jamshedpur
Downloads 1,460
156.

Conceptual Issues in Financial Risk Analysis: A Review for Practitioners

Number of pages: 38 Posted: 13 Mar 2001
Working Paper Series
Duke University - Duke Center for International Development in the Sanford School of Public Policy and Harvard University - Harvard Kennedy School (HKS)
Downloads 1,437
157.

A Perspective on the Joint IASB/FASB Exposure Draft on Accounting for Leases

Accounting Horizons, Vol. 25, No. 4, 2011, University of Alberta School of Business Research Paper No. 2013-681, Johnson School Research Paper Series No. 16-2011
Number of pages: 16 Posted: 28 Feb 2011 Last Revised: 11 Jun 2013
Accepted Paper Series
French National Center for Scientific Research (CNRS), Cornell University - Samuel Curtis Johnson Graduate School of Management, Columbia Business School, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Waseda University - Graduate School of Commerce and Brigham Young University
Downloads 1,433
158.

Constructing Consistent Financial Planning Models for Valuation

IIMS Journal of Management of Science, Vol. 1, January-June 2010 (Inaugural Issue)
Number of pages: 29 Posted: 19 Aug 2009 Last Revised: 24 Jun 2012
Accepted Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 1,418
159.

Valoración de Intangibles (Intangible Valuation)

Cuadernos Latinoamericanos de Administración Julio – diciembre de 2013 Volumen IX Número 17 ISSN: 1900-5016. Pp. 29-47
Number of pages: 49 Posted: 09 Jun 2005 Last Revised: 07 Nov 2014
Accepted Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 1,414
160.

Why We Subtract the Change in Working Capital When Defining Free Cash Flows? A Pedagogical Note (in Spanish)

Interfase, Vol. 3, No. 5, pp. 75-78, 2009
Number of pages: 8 Posted: 20 May 2005 Last Revised: 28 Mar 2011
Accepted Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 1,412
161.

Decisions Under Uncertainty (Decisiones Bajo Incertidumbre)

Number of pages: 48 Posted: 16 May 2007
Working Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 1,410
162.

What Has the Invisible Hand Achieved?

Number of pages: 27 Posted: 03 Feb 2006
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,407
163.

Organize Your Financial Ratios Analysis with Palms

EMuresan Working Paper No. 02-01
Number of pages: 20 Posted: 28 Mar 2003
Working Paper Series
Napa Valley College and Long Island University - Department of Accounting, Taxation and Law
Downloads 1,405
164.

Weighted Average Cost of Capital (Wacc) with Risky Debt: A Simple Exposition (I)

Number of pages: 19 Posted: 18 Nov 2002
Working Paper Series
Duke University - Duke Center for International Development in the Sanford School of Public Policy
Downloads 1,400
165.

Doing Quantitative Field Research in Management Accounting

Number of pages: 47 Posted: 02 Nov 2005
Working Paper Series
University of California, Davis - Graduate School of Management and Clemson University
Downloads 1,399
166.

A Simple Approach to Forecasting (Una Aproximación a Los Métodos De Pronóstico)

Number of pages: 53 Posted: 16 May 2007
Working Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 1,391
167.

Controls, Approach & it Audit Judgment: A Case

University of Windsor Working Paper No. 2003-03
Number of pages: 37 Posted: 13 Apr 2003
Working Paper Series
University of Windsor - Odette School of Business
Downloads 1,386
168.

To Plug or Not to Plug, That is the Question: No Plugs, No Circularity: A Better Way to Forecast Financial Statements (Proyección de Estados Financieros sin Cuentas de Cuadre (Plugs))

Escritos Contables, Vol 1, No. 1, 2010, Bahía Blanca, Argentina
Number of pages: 43 Posted: 07 Aug 2008 Last Revised: 24 Jun 2012
Accepted Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 1,386
169.

Consistency in Valuation: A Practical Guide

Academia, Revista Latinoamericana de Administración, No. 44, May, 2010
Number of pages: 23 Posted: 11 Oct 2006 Last Revised: 08 Feb 2012
Accepted Paper Series
Grupo Consultor CAV Capital Advisory & Valuation and Universidad de los Andes - Business School
Downloads 1,377
170.

Corporate Governance According to Charles T. Munger

Rock Center for Corporate Governance at Stanford University Closer Look Series: Topics, Issues and Controversies in Corporate Governance and Leadership No. CGRP-38
Number of pages: 7 Posted: 04 Mar 2014
Accepted Paper Series
Stanford University - Graduate School of Business and Stanford University - Graduate School of Business
Downloads 1,375
171.

WIL and Generic Skill Development: The Development of Business Students' Generic Skills Through Work-Integrated Learning

Asia-Pacific Journal of Cooperative Education, Vol. 12, No. 2, pp. 79-93, 2011
Number of pages: 17 Posted: 25 May 2011
Accepted Paper Series
Griffith University - Griffith Business School, Griffith University - School of Accounting, Banking and Finance - Nathan and Logan Campuses and Griffith University
Downloads 1,370
172.

Analyzing the Impact of the New Health Care Reform Legislation on Older Americans

Elder Law Journal, Vol. 18, No. 2, 2011, Illinois Program in Law, Behavior and Social Science Paper No. LBSS11-07
Number of pages: 36 Posted: 22 Jan 2011 Last Revised: 14 Jul 2011
Accepted Paper Series
University of Illinois College of Law
Downloads 1,362
173.

Payout Policy Pedagogy: What Matters and Why

Number of pages: 26 Posted: 16 Mar 2006 Last Revised: 12 May 2009
Working Paper Series
University of Southern California - Marshall School of Business - Finance and Business Economics Department and University of Southern California - Marshall School of Business - Finance and Business Economics Department

Multiple version iconThere are 2 versions of this paper

Downloads 1,346
174.

Consistent Value Estimates from the Discounted Cash Flow (DCF) and Residual Income (Ri) Models in M & M Worlds Without and with Taxes

Fulbright Economics Teaching Program (FETP)
Number of pages: 34 Posted: 29 Nov 2000
Working Paper Series
Duke University - Duke Center for International Development in the Sanford School of Public Policy
Downloads 1,329
175.

The Value of Tax Shields is the Difference of Two Present Values with Different Risk

Number of pages: 13 Posted: 17 Dec 2001
Working Paper Series
IESE Business School
Downloads 1,327
176.

Return to Basics: Cost of Capital Depends on Free Cash Flow

The IUP Journal of Applied Finance, Vol. 16, No. 1, pp. 27-39, January 2010
Number of pages: 17 Posted: 12 Oct 2008 Last Revised: 25 Jan 2016
Accepted Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 1,314
177.

Looking Forward Financial Ratio and Value Analysis (Valor de la firma y razones financieras para el análisis financiero)

Number of pages: 17 Posted: 09 Jul 2007
Working Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 1,311
178.

Análisis de regresión básica con Excel (Basic Regression Analysis with Excel)

Number of pages: 34 Posted: 23 Feb 2006 Last Revised: 01 Jul 2012
Working Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 1,300
179.

Approaches to Accounting Research - Evidence from EAA Annual Congresses

Number of pages: 37 Posted: 10 May 2007 Last Revised: 02 Feb 2009
Working Paper Series
University of Bayreuth and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 1,298
180.

Basic Concepts in Statistics (Spanish Version)

Number of pages: 49 Posted: 23 Feb 2006
Working Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 1,298
181.

The Academic Job Market in Finance: A Rookie's Guide - 2006 Supplement

Number of pages: 6 Posted: 27 Jul 2006
Working Paper Series
Rice University - Jesse H. Jones Graduate School of Business and University of Otago
Downloads 1,295
182.

Taking the Mystery Out of the Cash Flow Statement: A Simplified Implementation of the Indirect Method

Number of pages: 22 Posted: 04 Sep 2003
Working Paper Series
Seattle University - Albers School of Business and Economics
Downloads 1,290
183.

A Spreadsheet Model to Determine the Historical Value Drivers of a Company

Number of pages: 17 Posted: 17 Aug 2005
Working Paper Series
XLRI Jamshedpur
Downloads 1,273
184.

Constructing Cash Flows (Slides in Spanish)

Number of pages: 25 Posted: 26 Mar 2006 Last Revised: 27 Feb 2013
Working Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 1,271
185.

Integrated Information Systems, Sas 94 & Auditors

University of Windsor Working Paper No. 2003-01
Number of pages: 30 Posted: 29 Mar 2003
Working Paper Series
University of Windsor - Odette School of Business and North Carolina Agricultural and Technical State University - School of Business & Economics

Multiple version iconThere are 2 versions of this paper

Downloads 1,265
186.

Is it Unethical to Evade Taxes in an Evil or Corrupt State? A Look at Jewish, Christian, Muslim, Mormon and Baha'I Perspectives

Number of pages: 33 Posted: 27 Jan 2001
Accepted Paper Series
Fayetteville State University - Department of Accounting
Downloads 1,261
187.

The Decision Process (El Proceso De Decision)

Number of pages: 51 Posted: 16 May 2007
Working Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 1,255
188.

SFAS No. 123 Disclosures and Discounted Cash Flow Valuation

Number of pages: 30 Posted: 19 Jun 2000
Working Paper Series
University of Illinois at Chicago - Department of Accounting
Downloads 1,254
189.

The Virtual Tax Library: A Comparison of Five Electronic Tax Research Platforms

Florida Tax Review, Vol. 8, No. 9, 2008, Loyola-LA Legal Studies Paper No. 2008-40
Number of pages: 81 Posted: 17 Dec 2008 Last Revised: 18 Oct 2015
Accepted Paper Series
Loyola Law School Los Angeles, Loyola Law School Los Angeles and Loyola Law School Los Angeles

Multiple version iconThere are 2 versions of this paper

Downloads 1,254
190.

The Search for Peer Firms: When Do Crowds Provide Wisdom?

Harvard Business School Accounting & Management Unit Working Paper No. 15-032, Stanford University Graduate School of Business Research Paper No. 14-46, Rock Center for Corporate Governance at Stanford University Working Paper No. 198
Number of pages: 47 Posted: 02 Nov 2014 Last Revised: 07 Nov 2016
Working Paper Series
Stanford University - Graduate School of Business, University of Minnesota and Harvard Business School
Downloads 1,248
191.

A Practical Approach to Solving the Circularity Problem in Estimating the Cost of Capital

Number of pages: 15 Posted: 13 Aug 2003
Working Paper Series
XLRI Jamshedpur
Downloads 1,238
192.

Una vez más, la definición correcta de los flujos de caja de una firma: flujo de caja libre y flujo de caja del accionista. (Once More, the Correct Definition for the Cash Flows to Value a Firm: Free Cash Flow and Cash Flow to Equity)

Heuristica, N 14, Nov. 2007. pp 77-88
Number of pages: 27 Posted: 06 Jan 2005 Last Revised: 10 Nov 2013
Accepted Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 1,237
193.

Convertibles in Spain: An Example of 'Back Door' Equity Financing

Number of pages: 37 Posted: 13 Nov 2001
Working Paper Series
IESE Business School
Downloads 1,233
195.

Decisions Under Certainty: The Time Value of Money (Decisiones Bajo Certeza: El Valor Del Dinero En El Tiempo)

Number of pages: 29 Posted: 16 May 2007 Last Revised: 12 Mar 2013
Working Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 1,229
196.

Forecasting Methods (Spanish Version)

Number of pages: 29 Posted: 23 Feb 2006
Working Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 1,219
197.

Roche Holding AG: Funding the Genentech Acquisition

Darden Business School Working Paper No. 2026615
Number of pages: 18 Posted: 22 Mar 2012
Working Paper Series
University of Virginia - Darden School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,208
198.

Reconciling Cost Theory with Cost Accounting Practices

Number of pages: 16 Posted: 29 May 2008
Working Paper Series
Arkansas State University
Downloads 1,203
199.

Philip Morris/Kraft

Darden Case No. UVA-C-2071
Number of pages: 9 Posted: 21 Oct 2008
Working Paper Series
University of Virginia - Darden School of Business and affiliation not provided to SSRN
Downloads 1,178
200.

Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Revenue Recognition in Contracts with Customers'

Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-682, Johnson School Research Paper Series No. 37-09
Number of pages: 19 Posted: 04 Jul 2009 Last Revised: 11 Jun 2013
Accepted Paper Series
Grant Thornton LLP, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,174