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7,474,256 Total downloads
Showing Papers 8,401 - 8,450 of 17,439
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The Role of Financial Counselors in Long-Term Health Care Planning
Journal of Financial Counseling and Planning, Vol. 8, No. 1, 1997
Phillip Fuller and Emily Norman Zietz
Jackson State University and Middle Tennessee State University - Department of Economics and Finance
Date Posted: May 26, 2017
Accepted Paper Series

Incl. Electronic Paper Do Individual Investors Ignore Transaction Costs?
Deniz Anginer, Celim Yildizhan and Xue Snow Han
World Bank Research, University of Georgia - C. Herman and Mary Virginia Terry College of Business and San Francisco State University
Date Posted: May 26, 2017
Working Paper Series
10 downloads

Incl. Electronic Paper What Drives Green Banking Disclosure? An Institutional and Corporate Governance Perspective
Asia Pacific Journal of Management, Forthcoming
Sudipta Bose, Habib Zaman Khan, Afzalur Rashid and Shajul Islam
Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle Australia, University of Canberra, University of Southern Queensland and Stamford University Bangladesh
Date Posted: May 26, 2017
Accepted Paper Series
4 downloads

Incl. Electronic Paper Legal and Environmental Aspects of Authorizing Edible Insects in the European Union
Czech Agricultural Economics Journal 63, 2017
Nicole Grmelová and Tomas Sedmidubsky
University of Economics, Prague - Faculty of International Relations and Czech University of Life Sciences Prague (CULS)
Date Posted: May 25, 2017
Accepted Paper Series
1 downloads

Incl. Electronic Paper Accounting Flexibility: Slippery Slope to Fraud?
Clement Ajekwe
Benue State University
Date Posted: May 25, 2017
Working Paper Series
3 downloads

Incl. Electronic Paper Managerial Mood and Earnings Forecast Bias: Evidence from Sunshine Exposure
Chen Chen, Yangyang Chen, Edward J. Podolski and Madhu Veeraraghavan
Monash University - Department of Accounting, Hong Kong Polytechnic University - Faculty of Business, Deakin University and T.A. PAI Management Institute, Finance Area
Date Posted: May 25, 2017
Working Paper Series
10 downloads

Incl. Electronic Paper Better Financial Reporting: Meanings and Means
Shyam Sunder
Yale University - School of Management
Date Posted: May 25, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper How Should We Estimate Value-Relevance Models? Insights from European Data
British Accounting Review, Forthcoming
Enrico Onali, Gianluca Ginesti and Chrysovalantis Vasilakis
Aston University - Aston Business School, Department of Economics, Management, Institutions - University of Naples and Bangor Business School
Date Posted: May 24, 2017
Accepted Paper Series
7 downloads

Incl. Electronic Paper You Blinked: The Role and Incentives of Managers in Increasing Corporate Risks Following the Inception of Credit Default Swap Trade
Hyun A. Hong, Ji Woo Ryou and Anup Srivastava
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, University of Texas - Rio Grande Valley and Tuck School of Business at Dartmouth
Date Posted: May 24, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper Managerial Ability and Bank-Loan Pricing
Gus De Franco, Ole-Kristian Hope and Ross Lu
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: May 24, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper Is Accounting an Applied Discipline? An Institutional Theory Assessment of Its Labor Market
Timothy J. Fogarty, Aleksandra B. Zimmerman and Gregory A. Jonas
Case Western Reserve University - Department of Accountancy, Northern Illinois University - Department of Accountancy and Case Western Reserve University
Date Posted: May 24, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper Responsiveness of Auditors to the Audit Risk Standards: Unique Evidence from Big 4 Audit Firms
Lasse Niemi, W. Robert Knechel, Hannu Ojala and Jill Collis
Aalto University, University of Florida - Fisher School of Accounting, Aalto University - School of Business and Brunel University London - Brunel Business School
Date Posted: May 23, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper Women Directors, Family Ownership and Earnings Management in Malaysia
Shamsul Nahar Abdullah, Ku Nor Izah Ku Ismail, (2016) "Women directors, family ownership and earnings management in Malaysia", Asian Review of Accounting, Vol. 24 Issue: 4, pp.525-550
Shamsul Nahar Abdullah and Ku Nor Izah Ku Ismail
International Islamic University of Malaysia (IIUM) and Universiti Utara Malaysia
Date Posted: May 23, 2017
Accepted Paper Series
2 downloads

Incl. Electronic Paper Cadbury and a Road Not Taken: Contestation Over Board Design and Development of UK Corporate Governance
Donald Nordberg
Bournemouth University
Date Posted: May 23, 2017
Working Paper Series
5 downloads

Managing Project Investments Irreversibility by Accounting Relations
International Journal of Project Management, 2017, 35 (6), 955-963
Antonio Focacci
University of Bologna - School of Economics, Management, and Statistics
Date Posted: May 22, 2017
Accepted Paper Series

Incl. Electronic Paper Inferring Conservatism from the Asymmetric Reporting of Accruals: A Conditional Heteroscedastic Modeling Approach
Albert Kwame Mensah
City University of Hong Kong (CityUHK)
Date Posted: May 22, 2017
Working Paper Series
10 downloads

Incl. Electronic Paper A Framework and Validation of Interactions Among Business Risk, Governance Mechanisms, Audit Fees, and the Content of Auditor's Report
El-Dyasty, M. A (2013).framework and validation of Interactions among Business Risk, Governance Mechanisms, Audit Fees, and the Content of Auditor Report . The Egyptian Journal for Commercial Studies. Vol. 37:1, 1-40.
Mohamed M. El-Dyasty
Mansoura University
Date Posted: May 22, 2017
Accepted Paper Series
6 downloads

Incl. Electronic Paper The Relationship between the Management of Payables and the Return to Investors
Taryn Moodley, Mike Ward and Chris Muller
University of Pretoria - Gordon Institute of Business Science, University of Pretoria - Gordon Institute of Business Science and Independent
Date Posted: May 20, 2017
Working Paper Series
133 downloads

Incl. Electronic Paper Customer Concentration and Earnings Management: Evidence from the Sarbanes–Oxley Act
Ryoonhee Kim and Weiqing Luo
City University of Hong Kong and City University of Hong Kong
Date Posted: May 19, 2017
Working Paper Series
12 downloads

Incl. Electronic Paper Does Litigation Encourage or Deter Real Earnings Management?
Sterling Huang, Sugata Roychowdhury and Ewa Sletten
Singapore Management University - School of Accountancy, Boston College and Boston College
Date Posted: May 18, 2017
Working Paper Series
31 downloads

Effort Choices between Group and Individual Tasks in Mixed Incentives
Journal of Management Accounting Research, Forthcoming
Yu Tian, Brad Tuttle and Robert A. Leitch
University of Central Florida - Kenneth G. Dixon School of Accounting, University of South Carolina - Department of Accounting and University of South Carolina
Date Posted: May 18, 2017
Accepted Paper Series

Incl. Electronic Paper Are Internal Audits Associated with Reductions in Operating, Financial Reporting, and Compliance Risk?
Joseph V. Carcello, Marc Eulerich, Adi Masli and David A. Wood
University of Tennessee, University of Duisburg-Essen, Mercator School of Management, University of Arkansas - Sam M. Walton College of Business and Brigham Young University - School of Accountancy
Date Posted: May 18, 2017
Working Paper Series
24 downloads

Incl. Electronic Paper Testing for Convexity Relevance: An IFRS 9 Benchmark Cashflow Test Proposal
Luigi A. Cefis
Intesa SanPaolo SpA
Date Posted: May 17, 2017
Last Revised: May 24, 2017
Working Paper Series
60 downloads

Incl. Electronic Paper Multiple Audit Mechanism and Audit Quality: Some Preliminary Evidence
Mohamed M. El-Dyasty
Mansoura University
Date Posted: May 17, 2017
Working Paper Series
11 downloads

Incl. Electronic Paper Financial Reporting for Pollution Reduction Programs
Yonca Ertimur, Jennifer Francis, Amanda Gonzales and Katherine Schipper
University of Colorado at Boulder - Department of Accounting, Duke University, University of Nebraska at Lincoln and Duke University - Fuqua School of Business
Date Posted: May 17, 2017
Working Paper Series
26 downloads

Incl. Electronic Paper Why Do Accruals Predict Earnings?
Jonathan Lewellen and Robert J. Resutek
Dartmouth College - Tuck School of Business and University of Georgia - J.M. Tull School of Accounting
Date Posted: May 17, 2017
Working Paper Series
81 downloads

Incl. Electronic Paper Understanding Audit Oversight Transformation: Ramifications of Institutional Work and the Power of (De-)Mythologizing
Lukas Loehlein and Anke Müßig
London School of Economics & Political Science (LSE) - Department of Accounting and Universite du Luxembourg
Date Posted: May 17, 2017
Working Paper Series
12 downloads

Accounting for Business Combinations and Takeover Premiums: Pre- and Post-IFRS
Australian Journal of Management, Vol. 42, No. 2, 2017
Martin Bugeja and Anna Loyeung
University of Technology, Sydney and University of Technology, Sydney - School of Accounting
Date Posted: May 16, 2017
Accepted Paper Series

Incl. Electronic Paper Entry Threats and Audit Fees: Evidence from the Merger of Professional Accounting Bodies in Canada
Stephanie F Cheng, Ole-Kristian Hope and Danqi Hu
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and Northwestern University - Kellogg School of Management
Date Posted: May 16, 2017
Working Paper Series
28 downloads

Incl. Electronic Paper Negotiated Bank Finance, Earning Quality and Firm Characteristics: Indian Evidence
Santanu K. Ganguli and Soumya Guha Deb
Xavier Institute of Management, Xavier University, Bhubaneswar, India (XIMB) and Xavier Institute of Management
Date Posted: May 16, 2017
Working Paper Series
10 downloads

Incl. Electronic Paper The Deferred Tax Asset Valuation Allowance and Firm Creditworthiness
Alexander Edwards
University of Toronto - Rotman School of Management
Date Posted: May 16, 2017
Last Revised: May 22, 2017
Working Paper Series
31 downloads

Who Influences the Design of Management Accounting Systems? An Exploratory Study
Australian Accounting Review, Forthcoming
Sophie Hoozée and Falconer Mitchell
Ghent University-Universiteit Gent - Department of Accountancy and Corporate Finance and University of Edinburgh
Date Posted: May 16, 2017
Accepted Paper Series

Incl. Electronic Paper Market Ambiguity and Individual Investor Information Demand
Rajib Hasan, Abdullah Kumas and Joyce van der Laan Smith
University of Houston, Clear Lake - School of Business, University of Richmond - Robins School of Business and University of Richmond
Date Posted: May 15, 2017
Working Paper Series
20 downloads

Incl. Electronic Paper Unrealized Gains and Losses of Securities, Abnormal Returns, and Risk Sharing Among Keiretsu Firms
Akihiro Yamada and Ko Inaba
Chuo University - Faculty of Commerce and Chuo University
Date Posted: May 15, 2017
Last Revised: May 19, 2017
Working Paper Series
16 downloads

Incl. Electronic Paper Do Financial Analysts Generate Value-Relevant Interpretive Information from 10-K Filings?
Jamie Diaz, Kenneth Njoroge and Philip B. Shane
College of William and Mary, College of William and Mary - Mason School of Business and College of William & Mary
Date Posted: May 15, 2017
Working Paper Series
49 downloads

Incl. Fee Electronic Paper Corporate Leverage and Employees' Rights in Bankruptcy
CEPR Discussion Paper No. DP12033
Andrew Ellul and Marco Pagano
Indiana University - Kelley School of Business - Department of Finance and University of Naples Federico II - Department of Economics and Statistics
Date Posted: May 15, 2017
Working Paper Series

Incl. Electronic Paper The Value Relevance of Corporate Sustainability Disclosures: An Analysis of a Dataset from One Large Asset Owner
George Serafeim and Jyothika Grewal
Harvard University - Harvard Business School and Harvard University, Harvard Business School, Students
Date Posted: May 13, 2017
Working Paper Series
173 downloads

Loan Loss Provisioning and Income Smoothing in US Banks Pre and Post the Financial Crisis
International Review of Financial Analysis, Volume 25, Pages 64–72, December 2012
DOI: 10.1016/j.irfa.2012.06.007,

Heba Abou-El-Sood
Lancaster University - Management School
Date Posted: May 13, 2017
Accepted Paper Series

Incl. Electronic Paper The Importance of Information Asymmetry to Auditor Choice, Audit Fees, and Going Concern Opinions: Evidence from Exploiting Exogenous Shifts in Analyst Coverage
Joshua L. Gunn, Nicholas Hallman, Chan Li and Jeffrey Pittman
University of Pittsburgh - Katz Graduate School of Business, University of Texas at Austin - Department of Accounting, University of Pittsburgh - Katz Graduate School of Business and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Date Posted: May 13, 2017
Last Revised: May 14, 2017
Working Paper Series
65 downloads

Management Accounting in Financial Function Enterprise (Управлінський облік у фінансовій функції підприємства)
Plikus I., Cherkas I. & Openko K. (2016) “Management accounting in financial function enterprise “. Eastern Europe: Economy, Business and Management 4. 359-362,
Iryna Plikus
Sumy State University
Date Posted: May 13, 2017
Accepted Paper Series

Accounting Intellectual Property, Intellectual Capital and Intangible Assets (Інтелектуальна власність та інтелектуальний капітал як нематеріальні активи та об'єкти бухгалтерського обліку)
Plikus I. (2015) “Accounting intellectual property, intellectual capital and intangible assets” Global and national economic issues, 8, 1164-1168 ,
Iryna Plikus
Sumy State University
Date Posted: May 13, 2017
Accepted Paper Series

Incl. Electronic Paper Intellectual Property: Financial Accounting and Legal Aspects (Інтелектуальна власність: фінансово-бухгалтерські та юридичні аспекти)
Plikus I. (2016) “Intellectual property: financial accounting and legal aspects “. Eastern Europe: Economy, Business and Management 3: 242-248,
Iryna Plikus
Sumy State University
Date Posted: May 13, 2017
Last Revised: May 15, 2017
Accepted Paper Series
3 downloads

Financial and Accounting Approaches to Definition of the Intangible Factors Impact on the Value of the Company (Фінансово-бухгалтерські підходи щодо визначення впливу нематеріальних факторів на вартість підприємства)
Boronos V., Aleksandrov V. & Plikus I. (2016) “Financial and accounting approaches to definition of the intangible factors impact on the value of the company”. Economic annals-xxi 160 (7-8): 121-125 ,
Iryna Plikus
Sumy State University
Date Posted: May 13, 2017
Accepted Paper Series

Incl. Electronic Paper Sustainability Committee Effectiveness and CSR Assurance
Larelle Law Chapple, Zixi Chen and Yuyu Zhang
QUT School of Business, Queensland University of Technology and Queensland University of Technology - School of Accountancy
Date Posted: May 13, 2017
Working Paper Series
27 downloads

Incl. Electronic Paper Do Non-Big 4 Partners with Big 4 Experience Deliver Higher Audit Quality?
Aleksandra B. Zimmerman
Northern Illinois University - Department of Accountancy
Date Posted: May 12, 2017
Working Paper Series
24 downloads

Incl. Electronic Paper Why are People Honest? Internal and External Motivations to Report Honestly
Pamela R. Murphy, Michael J. Wynes, Till-Arne Hahn and Patricia G. Devine
Queen's University - School of Business, Queen's University, Queen's University and University of Wisconsin - Madison
Date Posted: May 12, 2017
Working Paper Series
23 downloads

Incl. Electronic Paper City Image Management Through Design (IMD) as a Path For Sustainabilily
International Journal of Business and Management Invention, Volume 6 Issue 5, May. 2017, PP—20-27,
Erika Anastasia Rogel Villalba and Carlos Jesús González Macías
Universidad Autonoma de Ciudad Juarez and Universidad Autonoma de Ciudad Juarez
Date Posted: May 12, 2017
Accepted Paper Series
4 downloads

Incl. Electronic Paper Enhanced Business Reporting: Value Relevance and Determinants of Valuation-Related Disclosures
Journal of Intellectual Capital, Forthcoming
Christine Reitmaier and Wolfgang Schultze
University of Augsburg and University of Augsburg
Date Posted: May 11, 2017
Accepted Paper Series
35 downloads

Incl. Electronic Paper Sovereign Wealth Funds, Capacity Building, Development, and Governance
Wake Forest Law Review, Vol. 34, 2017
Larry Catá Backer
Pennsylvania State University, Penn State Law
Date Posted: May 11, 2017
Accepted Paper Series
24 downloads

The Impact of Mandatory IFRS Adoption on Investment Efficiency: Standards, Enforcement and Reporting Incentives
Ru Gao and Baljit K. Sidhu
The University of Queensland and UNSW Australia Business School, School of Accounting
Date Posted: May 11, 2017
Working Paper Series


 

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