Search Results
JEL Code: M40

2,466,112 Total downloads

Viewing: 1 - 50 of 5,628 papers

1.

Value Based Management: Economic Value Added or Cash Value Added?

FWC AB Study No. 1997:3
Number of pages: 42 Posted: 05 Apr 1999
Working Paper Series
University of Gothenburg - School of Business, Economics and Law
Downloads 35,795
2.

Time-Driven Activity-Based Costing

Number of pages: 18 Posted: 14 Jan 2004
Working Paper Series
Harvard Business School and Acorn Systems, Inc.
Downloads 33,161
3.

Activity-Based Costing System Advantages and Disadvantages

Number of pages: 12 Posted: 03 Feb 2005
Working Paper Series
Mustafa Kemal University-Faculty of Economics and Administrative Sciences
Downloads 17,447
4.

Paying People to Lie: The Truth About the Budgeting Process

Harvard NOM Research Paper No. 01-03, and HBS Working Paper No. 01-072
Number of pages: 28 Posted: 30 Apr 2001
Working Paper Series
Harvard University - Business School (HBS)

Multiple version iconThere are 2 versions of this paper

Downloads 16,196
5.

Disagreement of Disagreement

Number of pages: 93 Posted: 28 Nov 2023 Last Revised: 10 Jun 2024
Working Paper Series
Auburn University - Harbert College of Business, Duke University - Fuqua School of Business and University of Lausanne - Faculty of Business and Economics (HEC Lausanne)
Downloads 15,397
6.

The Impact of Corporate Sustainability on Organizational Processes and Performance

Management Science, Volume 60, Issue 11, pp. 2835-2857, February 2014
Number of pages: 46 Posted: 25 Nov 2011 Last Revised: 01 Feb 2017
Accepted Paper Series
University of Oxford - Said Business School, London Business School - Department of Strategic & International Management and Harvard Business School

Multiple version iconThere are 2 versions of this paper

Downloads 13,679
7.

The Elephant in the Room: P-Hacking and Accounting Research

Accounting, Economics, and Law: A Convivium https://doi.org/10.1515/ael-2022-0111
Number of pages: 17 Posted: 26 May 2023 Last Revised: 22 Sep 2023
Accepted Paper Series
University of Melbourne - Department of Accounting
Downloads 13,087
8.

Corporate Budgeting is Broken, Let's Fix it

Harvard NOM Working Paper No. 02-26
Number of pages: 12 Posted: 14 Aug 2002
Accepted Paper Series
Harvard University - Business School (HBS)

Multiple version iconThere are 2 versions of this paper

Downloads 12,487
9.

Core Earnings: New Data and Evidence

Harvard Business School Accounting & Management Unit Working Paper No. 20-047, October 2019, Journal of Financial Economics (JFE), Forthcoming
Number of pages: 71 Posted: 11 Oct 2019 Last Revised: 24 Nov 2020
Accepted Paper Series
Harvard Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Harvard University - Accounting & Control Unit
Downloads 11,192
10.

High-Frequency Trading, Stock Volatility, and Price Discovery

Number of pages: 54 Posted: 14 Oct 2010 Last Revised: 27 Dec 2010
Working Paper Series
Yale School of Management
Downloads 11,153
11.

Textual Analysis in Accounting and Finance: A Survey

Number of pages: 56 Posted: 03 Oct 2014 Last Revised: 21 May 2016
Working Paper Series
University of Notre Dame and University of Notre Dame - Mendoza College of Business - Department of Finance

Multiple version iconThere are 2 versions of this paper

Downloads 11,100
12.

Tourism after Corona: Impacts of Covid 19 Pandemic and Way Forward for Tourism, Hotel and Mice Industry in Sri Lanka

Number of pages: 19 Posted: 29 Apr 2020
Working Paper Series
Uva Wellassa University - Department of Tourism Studies, Uva Wellassa University, Uva Wellassa University, Uva Wellassa University, Uva Wellassa University - Department of Tourism Studies, Uva Wellassa University, Uva Wellassa University and Uva Wellassa University
Downloads 10,825
13.

Value Creation and its Measurement: A Critical Look at EVA

Cuadernos de Administración, No. 22, pp. 7-31, June 2000
Number of pages: 41 Posted: 19 May 1999 Last Revised: 01 Apr 2009
Accepted Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 10,483
14.

Market Value Calculation and the Solution of Circularity Between Value and the Weighted Average Cost of Capital WACC (A Note on the Weighted Average Cost of Capital WACC)

Revista de Administração Mackenzie (RAM), Vol. 10, No. 6, November-December 2009
Number of pages: 62 Posted: 08 Feb 2001 Last Revised: 17 Feb 2016
Accepted Paper Series
Grupo Consultor CAV Capital Advisory & Valuation and Educational Independent Consultant
Downloads 9,899
15.

Reports of Value’s Death May Be Greatly Exaggerated

Number of pages: 38 Posted: 02 Dec 2019 Last Revised: 04 Feb 2021
Working Paper Series
Research Affiliates, LLC, Duke University - Fuqua School of Business, Research Affiliates Global Advisors and Dartmouth College - Tuck School of Business
Downloads 9,485
16.

Analysts’ Forecasts: What Do We Know after Decades of Work?

Number of pages: 55 Posted: 08 Jul 2011
Working Paper Series
Boston College
Downloads 9,172
17.

The Effects of Enterprise Risk Management on Firm Performance

Number of pages: 28 Posted: 06 Jul 2008 Last Revised: 16 Apr 2010
Working Paper Series
North Carolina State University and North Carolina State University
Downloads 9,136
18.

The Case for Global Accounting Standards: Arguments and Evidence

Number of pages: 17 Posted: 22 Jan 2013
Working Paper Series
University of Western Australia
Downloads 9,094
19.

The Global Financial Crisis and the Efficient Market Hypothesis: What Have We Learned?

Journal of Applied Corporate Finance, Forthcoming
Number of pages: 27 Posted: 20 Nov 2009 Last Revised: 11 Dec 2009
Accepted Paper Series
University of Chicago - Booth School of Business
Downloads 8,423
21.

Audit Quality: Insights from the Academic Literature

Auditing: A Journal of Practice & Theory, 32(1), February 2013
Number of pages: 68 Posted: 17 Apr 2012 Last Revised: 27 May 2014
Accepted Paper Series
University of Auckland Business School, Bentley University, University of Baltimore - Merrick School of Business, Indiana University - Kelley School of Business - Department of Accounting and University of Delaware - Accounting & MIS
Downloads 7,888
22.

Inside the 'Black Box' of Sell-Side Financial Analysts

Journal of Accounting Research, Forthcoming, Fox School of Business Research Paper No. 15-042
Number of pages: 63 Posted: 04 Mar 2013 Last Revised: 24 Jan 2015
Working Paper Series
Temple University - Department of Accounting, Arizona State University (ASU) - School of Accountancy, University of Texas at Austin - Department of Accounting and Texas A&M University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 7,520
23.

Evolution in Value Relevance of Accounting Information

Forthcoming, The Accounting Review doi.org/10.2308/TAR-2019-0521
Number of pages: 55 Posted: 14 Mar 2017 Last Revised: 22 Apr 2022
Working Paper Series
Stanford University - Graduate School of Business, McMaster University - Michael G. DeGroote School of Business and University of Chicago Booth School of Business
Downloads 7,395
24.

Cash Versus Accrual Accounting in Public Sector

Studia Universitatis Babes Bolyai Oeconomica, 1990
Number of pages: 13 Posted: 10 Nov 2006
Accepted Paper Series
Babes-Bolyai University - Faculty of Economics and Business Administration and Babes-Bolyai University
Downloads 7,250
25.

100 Questions (and Answers) About IFRS

Number of pages: 64 Posted: 25 Jan 2010 Last Revised: 31 Jul 2017
Working Paper Series
Victoria University of Wellington - Te Herenga Waka - School of Accounting and Commercial Law
Downloads 7,215
26.

Do the Rim (Residual Income Model), Eva(R) and DCF (Discounted Cash Flow) Really Match?

Working Paper No. 25
Number of pages: 28 Posted: 17 Mar 2003
Working Paper Series
Grupo Consultor CAV Capital Advisory & Valuation and Educational Independent Consultant
Downloads 7,056
27.

The Relationship between the Market Value of a Company and Internal Performance Measurements

Number of pages: 26 Posted: 07 Jan 1999
Working Paper Series
University of Pretoria and University of Pretoria
Downloads 6,494
28.

Diversity Washing

Forthcoming in the Journal of Accounting Research, Chicago Booth Research Paper No. 22-18, European Corporate Governance Institute – Finance Working Paper No. 868/2023
Number of pages: 70 Posted: 12 Dec 2022 Last Revised: 23 Apr 2024
Working Paper Series
Berkeley Law School, Stanford Graduate School of Business, University of Chicago Booth School of Business, Jump Trading and Yale School of Management
Downloads 6,453
29.

Earnings Quality, Fundamental Analysis and Valuation

Columbia Business School Research Paper
Number of pages: 711 Posted: 01 Mar 2021 Last Revised: 05 Jul 2024
Working Paper Series
Columbia University - Columbia Business School
Downloads 6,413
30.

Accounting Program Research Rankings by Topical Area and Methodology

Issues in Accounting Education. Vol. 25, No. 4, pp. 631-654, 2010
Number of pages: 32 Posted: 05 Feb 2009 Last Revised: 16 Dec 2010
Accepted Paper Series
University of Central Arkansas, Brigham Young University - School of Accountancy, University of Texas at Austin - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 6,405
31.

The Activity-Based Costing Method: Development and Applications

The IUP Journal of Accounting Research and Audit Practices, Vol. VIII, No. 1, p. 7-22
Number of pages: 18 Posted: 26 Jul 2010 Last Revised: 26 Dec 2018
Accepted Paper Series
University of Burgundy - IAE Dijon School of Management, CREGO EA 7317
Downloads 6,322
32.

The Design and Use of Management Control Systems: An Extended Framework for Analysis

AAA 2006 Management Accounting Section (MAS) Meeting
Number of pages: 54 Posted: 04 Aug 2005
Working Paper Series
Monash University - Department of Accounting and Lancaster University

Multiple version iconThere are 2 versions of this paper

Downloads 6,248
33.

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 6,199
34.

Practice Developments in Budgeting: An Overview and Research Perspective

Number of pages: 40 Posted: 28 Sep 2003
Working Paper Series
University of Southern Maine - School of Business, Lancaster University and London School of Economics & Political Science (LSE)

Multiple version iconThere are 2 versions of this paper

Downloads 6,112
35.

Managing Costs and Cost Structure Throughout the Value Chain: Research on Strategic Cost Management

Number of pages: 51 Posted: 12 Dec 2005
Working Paper Series
University of California, Davis - Graduate School of Management
Downloads 6,107
36.

The Financial Psychology of Worry and Women

Number of pages: 53 Posted: 15 Feb 2008 Last Revised: 13 Sep 2023
Working Paper Series
Ursinus College
Downloads 6,083
37.

A Step by Step Guide to Construct a Financial Model Without Plugs and Without Circularity for Valuation Purposes

Number of pages: 21 Posted: 28 May 2008 Last Revised: 02 Nov 2008
Working Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 5,909
38.

Accounting Knowledge, Practices, and Controls of Micro, Small and Medium Enterprises: Evidence from the Philippines

Accounting & Taxation, v. 7 (2) p. 83-96
Number of pages: 14 Posted: 28 Jan 2016
Accepted Paper Series
Ateneo de Manila University and Gulf College
Downloads 5,854
39.

Old Wine in New Bottles: Subprime Mortgage Crisis - Causes and Consequences

Journal of Applied Research in Accounting and Finance (JARAF), Vol. 3, No. 1, pp. 3-13, 2008
Number of pages: 17 Posted: 01 Oct 2008
Accepted Paper Series
Nippon Foundation - Asian Public Intellectuals Program
Downloads 5,673
40.

Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism

Chicago Booth Research Paper No. 09-16
Number of pages: 36 Posted: 13 Jul 2007 Last Revised: 19 Feb 2013
Working Paper Series
University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Chicago Booth School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 5,541
41.

FinBERT - A Large Language Model for Extracting Information from Financial Text

Contemporary Accounting Research, Forthcoming
Number of pages: 74 Posted: 27 Aug 2021 Last Revised: 26 Sep 2022
Accepted Paper Series
Hong Kong University of Science and Technology - Department of Accounting, Renmin University of China - School of Business and HKUST Business School
Downloads 5,456
42.

Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard

Number of pages: 42 Posted: 22 May 2003
Working Paper Series
University of Pennsylvania - Accounting Department, Stanford Graduate School of Business and University of Pennsylvania - Management Department

Multiple version iconThere are 2 versions of this paper

Downloads 5,429
43.

Performance Measurement Using Balanced Score Card

Number of pages: 8 Posted: 19 Apr 2007 Last Revised: 30 Aug 2012
Accepted Paper Series
School of Management Studies, University of Hyderabad
Downloads 5,373
44.

Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China

Contemporary Accounting Research, Vol. 28, No.3, pp. 892-925, September 2011
Number of pages: 55 Posted: 14 Mar 2008 Last Revised: 30 Sep 2011
Accepted Paper Series
University of International Business and Economics, Texas Christian University, University of Houston - C.T. Bauer College of Business and Xiamen University
Downloads 5,337
45.

Budgeting and Budgetary Control

Number of pages: 44 Posted: 02 Jun 2003 Last Revised: 06 Mar 2018
Working Paper Series
Independent
Downloads 5,317
46.

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 5,295
47.

Overconfidence, Under-Reaction, and Warren Buffett’s Investments

Number of pages: 39 Posted: 05 Jul 2010 Last Revised: 19 Jul 2010
Working Paper Series
University of California at Los Angeles, The Cheung Kong Graduate School of Business and Hong Kong University of Science & Technology (HKUST)
Downloads 5,258
48.

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 5,098
49.

Corporate Governance Failures. To What Extent is Parmalat a Particularly Italian Case?

Number of pages: 29 Posted: 13 Jul 2004
Working Paper Series
University of Cagliari
Downloads 5,096
50.

Enron: A Financial Reporting Failure?

Number of pages: 27 Posted: 11 Jul 2003
Accepted Paper Series
Villanova University - School of Business and Villanova University - School of Business
Downloads 5,042