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JEL Code: M4

9,571,700 Total downloads

Viewing: 251 - 300 of 22,496 papers

251.

Why Do Corporate Managers Misstate Financial Statements? the Role of Option Compensation and Other Factors

Number of pages: 62 Posted: 06 May 2005
Working Paper Series
University of Texas at Arlington, University of Calgary - Haskayne School of Business and Texas A&M University - Mays Business School

Multiple version iconThere are 2 versions of this paper

Downloads 4,219
252.

The Quality of Fair Value Measures for Property, Plant, and Equipment

Accounting Forum, March 2006
Number of pages: 33 Posted: 19 Jun 2002 Last Revised: 15 Dec 2011
Accepted Paper Series
Oklahoma State University - Stillwater - School of Accounting, University of Oklahoma and University of Washington, Tacoma - Milgard School of Business
Downloads 4,208
253.

Fraud Detection and Expected Returns

Number of pages: 53 Posted: 05 Feb 2012
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Stanford University - Graduate School of Business and affiliation not provided to SSRN
Downloads 4,206
254.

Identifying Expectation Errors in Value/Glamour Strategies: A Fundamental Analysis Approach

Review of Financial Studies (RFS), 25(9): 2841-2875
Number of pages: 47 Posted: 08 Feb 2011 Last Revised: 08 Oct 2013
Working Paper Series
Stanford Graduate School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 4,206
255.

The Relation between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks

Number of pages: 40 Posted: 13 Oct 2005 Last Revised: 02 Feb 2012
Working Paper Series
University of Colorado at Denver
Downloads 4,146
256.

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 4,142
257.

Does Eva Beat Earnings? Evidence on Associations with Stock Returns and Firm Values

Journal of Accounting & Economics (JAE), 1997
Number of pages: 43 Posted: 12 Jun 2002
Accepted Paper Series
University of Melbourne - Faculty of Business and Economics, Chapman University - The George L. Argyros School of Business & Economics and Claremont Colleges - Peter F. Drucker Graduate School of Management
Downloads 4,135
258.

Earnings Management, Corporate Governance, and True Financial Performance

Number of pages: 30 Posted: 03 Mar 2006
Working Paper Series
Boston College - Department of Finance, Bentley University - Department of Finance, Boston College - Department of Finance and New York University - Leonard N. Stern School of Business
Downloads 4,131
259.

Using Psychology Theories in Archival Financial Accounting Research

McCombs Research Paper Series No. ACC-01-05
Number of pages: 58 Posted: 27 May 2002 Last Revised: 05 Jul 2008
Working Paper Series
University of Texas and DePaul University
Downloads 4,129
260.

Short-Termism, the Financial Crisis, and Corporate Governance

Journal of Corporation Law, Vol. 37, p. 264, 2011, San Diego Legal Studies Paper No. 12-078
Number of pages: 101 Posted: 16 Feb 2012
Accepted Paper Series
University of San Diego School of Law
Downloads 4,119
261.

Auditing Intangible Assets and Evaluating Fair Market Value - The Case of Reacquired Franchise Rights

Issues in Accounting Education, Vol. 24, No. 1, 2009
Number of pages: 18 Posted: 11 Nov 2007 Last Revised: 20 Jan 2011
Accepted Paper Series
Florida Atlantic University - School of Accounting, Boston College - Department of Accounting and Western New England University - Department of Accounting and Finance
Downloads 4,118
262.

Regulation and Bonding: The Sarbanes-Oxley Act and the Flow of International Listings

Rock Center for Corporate Governance at Stanford University Working Paper No. 11
Number of pages: 59 Posted: 15 Jan 2007 Last Revised: 08 Oct 2013
Accepted Paper Series
Stanford Graduate School of Business and Harvard Business School

Multiple version iconThere are 2 versions of this paper

Downloads 4,102
263.

Accruals and the Prediction of Future Cash Flows

Number of pages: 53 Posted: 07 Dec 1999
Working Paper Series
Stanford University - Graduate School of Business, State University of New York, Oswego and Texas Christian University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 4,100
265.

Profits, Losses and the Non-Linear Pricing of Internet Stocks

Number of pages: 48 Posted: 15 Feb 2000
Working Paper Series
University of North Carolina Kenan-Flagler Business School
Downloads 4,090
266.

Bridging the Gap between Value Relevance and Information Content

Sauder School of Business Working Paper
Number of pages: 42 Posted: 10 Jan 2001
Working Paper Series
University of British Columbia (UBC) - Sauder School of Business and Northwestern University - Kellogg School of Management
Downloads 4,088
267.

Construction of Consistent Forecasted Financial Statements (ConstruccióN De Estados Financieros Proyectados Y Consistentes)

Number of pages: 27 Posted: 10 Apr 2006
Working Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 4,087
269.

The Globalization of Accounting Standards: IFRS vs. US GAAP

Global Journal of Business Research, Vol. 3, No. 1, pp. 61-71, 2009
Number of pages: 11 Posted: 27 Feb 2010
Accepted Paper Series
Millennium Teaching University, Richard Stockton College of New Jersey and New Jersey City University
Downloads 4,062
270.

Investor Protection Laws, Accounting and Auditing Around the World

Number of pages: 40 Posted: 21 Oct 2001
Working Paper Series
Maastricht University, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 4,055
271.

Fair Value Accounting and Financial Stability

ECB Occasional Paper No. 13
Number of pages: 50 Posted: 18 Nov 2005
Working Paper Series
EBS, European Central Bank (ECB), European Central Bank (ECB), European Central Bank (ECB), European Central Bank (ECB), European Central Bank (ECB), European Central Bank (ECB), European Central Bank (ECB) and European Central Bank (ECB)
Downloads 4,049
272.

Experimental Research in Financial Accounting

Number of pages: 72 Posted: 28 Feb 2001
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 4,016
273.

How to Gather Data Using a Web Crawler: An Application Using SAS to Search Edgar

Number of pages: 14 Posted: 09 Oct 2007
Working Paper Series
University of California, San Diego (UCSD) - Rady School of Management and National University of Singapore (NUS) - Department of Accounting
Downloads 4,012
274.

Quality of Financial Reporting Choice: Determinants and Economic Consequences

Number of pages: 56 Posted: 11 Aug 2003
Working Paper Series
Texas A&M University College Station

Multiple version iconThere are 2 versions of this paper

Downloads 4,000
275.

Determinants of Weaknesses in Internal Control over Financial Reporting

Journal of Accounting and Economics, Vol. 44, pp.193-223, 2007
Number of pages: 49 Posted: 08 Aug 2005 Last Revised: 10 Mar 2010
Accepted Paper Series
Utah State University, University of Washington - Michael G. Foster School of Business and University of Washington

Multiple version iconThere are 2 versions of this paper

Downloads 3,995
276.

Proxies and Databases in Financial Misconduct Research

Accounting Review, Forthcoming, Georgetown McDonough School of Business Research Paper No. 2811778
Number of pages: 67 Posted: 16 Feb 2017
Accepted Paper Series
University of Washington - Michael G. Foster School of Business, Georgetown University, University of Nevada, Las Vegas - Lee Business School and American University - Kogod School of Business
Downloads 3,993
277.

The Occurrence and Timing of Events: The Application of Event History Models in Accounting and Finance Research

Number of pages: 79 Posted: 01 Nov 1999
Working Paper Series
Valparaiso University
Downloads 3,986
278.

Evidence on Interest Rate Risk Management and Derivatives Usage by Commercial Banks

Number of pages: 37 Posted: 02 Oct 1997
Working Paper Series
Texas A&M University - Mays Business School, Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Florida - Department of Finance, Insurance and Real Estate
Downloads 3,977
279.

Sustainability, Accountability and Corporate Governance: Exploring Multinationals' Reporting Practices

Business Strategy and the Environment, Vol. 17, No. 1, pp. 1-15, 2008
Number of pages: 18 Posted: 02 May 2006 Last Revised: 18 Nov 2014
Accepted Paper Series
University of Amsterdam Business School
Downloads 3,957
280.

Transparency and Disclosure: Overview of Methodology and Study Results - United States

Number of pages: 29 Posted: 18 Aug 2003
Working Paper Series
Standard & Poor's - Information Services and F&C Investments
Downloads 3,944
281.

Principles-Based Versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions

Agoglia, C.P., T.S. Doupnik, and G.T. Tsakumis. 2011. Principles-based versus rules-based accounting standards: The influence of standard precision and audit committee strength on financial reporting decisions. The Accounting Review 86 (3): 747-767.
Number of pages: 39 Posted: 21 Jan 2009 Last Revised: 14 Feb 2014
Accepted Paper Series
University of Massachusetts at Amherst, University of South Carolina - Darla Moore School of Business and University of Delaware - Alfred Lerner College of Business and Economics
Downloads 3,941
282.

Tax Aggressiveness and Corporate Transparency

Number of pages: 67 Posted: 27 Mar 2011 Last Revised: 15 Jul 2017
Working Paper Series
Rice University - Jesse H. Jones Graduate School of Business, University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Downloads 3,938
283.

Assessing Empirical Research in Managerial Accounting: A Value-Based Managaement Perspective

JAE Rochester Conference April 2000
Number of pages: 99 Posted: 14 Jan 2001
Working Paper Series
University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business
Downloads 3,933
284.

On the Determinants of Enterprise Risk Management Implementation

ENTERPRISE IT GOVERNANCE, BUSINESS VALUE AND PERFORMANCE MEASUREMENT, Nan Si Shi and Gilbert Silvius, eds., IGI Global, 2011
Number of pages: 25 Posted: 02 Nov 2007 Last Revised: 26 Jul 2011
Accepted Paper Series
Universidad Carlos III de Madrid
Downloads 3,904
285.

A Clear Look at Internal Controls: Theory and Concepts

Number of pages: 27 Posted: 13 Feb 2009 Last Revised: 04 Apr 2010
Working Paper Series
Islamic Azad University, Kerman shah, Iran and Islamic Azad University - Department of Accounting, Hamedan, Iran
Downloads 3,895
286.

The Characteristics that Provide Independent Information about Average U.S. Monthly Stock Returns

Number of pages: 80 Posted: 09 May 2013 Last Revised: 16 Oct 2016
Working Paper Series
Texas A&M University - Department of Accounting, University of North Carolina Kenan-Flagler Business School and Yale School of Management
Downloads 3,876
287.

Do Non-Audit Services Compromise Auditor Independence? Further Evidence

Unversity of Wisconsin Working paper
Number of pages: 47 Posted: 18 Apr 2002
Working Paper Series
Graduate School of Management, UC-Davis, Algert Global, LLC and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 3,873
288.

Understanding and Preventing Money Laundering

Internal Auditing, 19(5): 22-25, September-October 2004
Number of pages: 12 Posted: 21 Feb 2008 Last Revised: 06 May 2014
Accepted Paper Series
University of Dallas and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 3,841
289.

Audit Quality and the Pricing of Discretionary Accruals

Number of pages: 35 Posted: 26 Aug 2002
Accepted Paper Series
Bentley University

Multiple version iconThere are 2 versions of this paper

Downloads 3,836
290.

Cost Analysis for Decision Making and Control: Marginal Costing versus Absorption Costing

Number of pages: 10 Posted: 28 Mar 2014
Working Paper Series
Eastern University, Sri Lanka
Downloads 3,827
291.

How to Be a Good Professor

Number of pages: 38 Posted: 07 Sep 2015 Last Revised: 09 Sep 2015
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 3,827
292.

Problems of Implementing International Accounting Standards in a Transition Economy: A Case Study of Russia

Number of pages: 27 Posted: 04 Nov 2003
Case and Teaching Paper Series
Fayetteville State University - Department of Accounting and Abu Dhabi University - Department of Accounting
Downloads 3,813
293.

Financial Statements and Positive Accounting Theory. The Early Contribution of Aldo Amaduzzi

Number of pages: 19 Posted: 17 Apr 2005
Working Paper Series
University of Cagliari
Downloads 3,812
294.

Going International: Accounting and Auditing Standards

Internal Auditing, Vol. 23, No. 4, pp. 3-12, July 2008
Number of pages: 20 Posted: 11 Sep 2008 Last Revised: 16 Jul 2014
Accepted Paper Series
Texas A&M University-Corpus Christi-Department of Accounting, Texas A&M International University and Texas Southern University - Jesse H. Jones School of Business
Downloads 3,807
295.

Assessing the Probability of Bankruptcy

Number of pages: 47 Posted: 03 May 2002
Working Paper Series
Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy, Harvard University - John F. Kennedy School of Government, State University of New York, Oswego and affiliation not provided to SSRN

Multiple version iconThere are 2 versions of this paper

Downloads 3,802
296.

What Counts and What Gets Counted (2nd Edition)

Number of pages: 216 Posted: 17 Jan 2017
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 3,798
297.

The Sarbanes-Oxley Yawn: Heavy Rhetoric, Light Reform (and it Might Just Work)

Number of pages: 48 Posted: 15 Oct 2002
Accepted Paper Series
George Washington University
Downloads 3,793
298.
Downloads 3,792
299.

Have Financial Statements Become Less Informative? Evidence from the Ability of Financial Ratios to Predict Bankruptcy

Number of pages: 55 Posted: 02 Feb 2005
Working Paper Series
Stanford University, Stanford University and Stanford University - Graduate School of Business (Deceased)
Downloads 3,782
300.

Government Guarantees and Banks' Income Smoothing

Number of pages: 39 Posted: 21 Jun 2016 Last Revised: 09 Nov 2020
Working Paper Series
California State University, Northridge, Indiana University - Kelley School of Business - Department of Accounting and University of Missouri, Columbia
Downloads 3,776