Search Results
JEL Code: M41

7,828,994 Total downloads

Viewing: 101 - 150 of 16,632 papers

101.

Human Resource Accounting - A New Dimension

Canadian Accounting Association (CAAA) 2006 Annual Conference
Number of pages: 18 Posted: 10 Feb 2007
Working Paper Series
Indian Institute of Management (IIM) rohtak and Independent
Downloads 6,315
102.

A Literature Review of Risk Perception Studies in Behavioral Finance: The Emerging Issues

Number of pages: 41 Posted: 25 May 2007
Working Paper Series
Washington and Lee University
Downloads 6,267
103.
Downloads 6,206
104.

The Role of Accounting in the Financial Crisis: Lessons for the Future

Number of pages: 31 Posted: 15 Dec 2011
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Stanford Graduate School of Business
Downloads 6,116
105.

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 6,082
106.

The Impact of Information Technology on Management Accounting Practices

Number of pages: 38 Posted: 03 Jan 2011
Working Paper Series
York University
Downloads 6,009
107.

Accruals Quality and Internal Control Over Financial Reporting

The Accounting Review, Vol. 82, pp. 1141-1170, October 2007
Number of pages: 49 Posted: 30 Aug 2005 Last Revised: 28 Jul 2010
Working Paper Series
Utah State University, University of Washington - Michael G. Foster School of Business and University of Washingtonaffiliation not provided to SSRN

Multiple version iconThere are 2 versions of this paper

Downloads 5,995
108.

The Economic Consequences of Increased Disclosure

Number of pages: 63 Posted: 20 Aug 1999
Working Paper Series
University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department

Multiple version iconThere are 2 versions of this paper

Downloads 5,995
109.

Applying IFRS in Germany: Determinants and Consequences

Number of pages: 38 Posted: 07 Jun 2006
Working Paper Series
Humboldt University of Berlin - School of Business and Economics and Ludwig-Maximilians-Universitaet (LMU) Munich

Multiple version iconThere are 2 versions of this paper

Downloads 5,987
110.

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 of Sri Lanka, Uva Wellassa University of Sri Lanka, Uva Wellassa University of Sri Lanka, Uva Wellassa University - Department of Tourism Studies, Uva Wellassa University of Sri Lanka, Uva Wellassa University of Sri Lanka and Uva Wellassa University of Sri Lanka
Downloads 5,961
111.

Chief Sustainability Officers: Who Are They and What Do They Do?

Chapter 8 in Leading Sustainable Change, Oxford University Press, 2014
Number of pages: 22 Posted: 21 Mar 2014 Last Revised: 05 Sep 2014
Accepted Paper Series
Miller Consultants and Harvard Business School
Downloads 5,926
112.

Globalization and Similarities in Corporate Governance: A Cross-Country Analysis

Harvard NOM Working Paper No. 02-31; Strategy Unit Working Paper No. 02-041; Harvard Business School Working Paper No. 02-041
Number of pages: 50 Posted: 14 Oct 2002
Working Paper Series
Harvard University - Harvard Business School, Harvard University - Strategy Unit and Lehman Brothers, New York
Downloads 5,866
113.

Construction of Free Cash Flows: A Pedagogical Note. Part I

Number of pages: 23 Posted: 02 Dec 1999
Case and Teaching Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 5,795
114.

Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?

Review of Accounting Studies, Forthcoming
Number of pages: 50 Posted: 17 Sep 2008 Last Revised: 27 Feb 2013
Accepted Paper Series
University of Chicago - Booth School of Business and University of Chicago Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 5,763
115.

Audit Committee Financial Expertise, Competing Corporate Governance Mechanisms, and Earnings Management

Number of pages: 55 Posted: 05 Mar 2006
Working Paper Series
University of Tennessee, Clemson University, New York University (NYU) - Department of Accounting and University of Tennessee

Multiple version iconThere are 2 versions of this paper

Downloads 5,732
116.

How Does Financial Reporting Quality Relate to Investment Efficiency?

Journal of Accounting & Economics (JAE), December 2009
Number of pages: 49 Posted: 01 Dec 2010 Last Revised: 21 Sep 2015
Accepted Paper Series
University of Melbourne - Faculty of Business and Economics, Georgetown University - Department of Accounting and Business Law and Massachusetts Institute of Technology (MIT)
Downloads 5,690
117.

Commentary: Is Goodwill an Asset?

Number of pages: 14 Posted: 03 Feb 1999
Accepted Paper Series
Financial Accounting Standards Board and Financial Accounting Standards Board
Downloads 5,687
118.

The Relation between Auditors' Fees for Non-Audit Services and Earnings Management

Number of pages: 50 Posted: 20 Jan 2002
Working Paper Series
Washington University in Saint Louis - Olin Business School, Michigan State University - Department of Accounting & Information Systems and Texas Christian University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 5,686
119.

Understanding Behavioral Aspects of Financial Planning and Investing

Journal of Financial Planning, Volume 28, Issue 3, pp. 22-26
Number of pages: 5 Posted: 20 Apr 2015
Accepted Paper Series
American University - Kogod School of Business and Washington and Lee University
Downloads 5,655
120.

The Effect of International Institutional Factors on Properties of Accounting Earnings

University of Rochester Working Paper FR 99-12
Number of pages: 49 Posted: 15 Sep 1999
Working Paper Series
University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Rochester Institute of Technology (RIT)
Downloads 5,653
121.

Traditional vs. Behavioral Finance

Johnson School Research Paper Series No. 22-2010
Number of pages: 19 Posted: 27 Apr 2010 Last Revised: 25 May 2010
Accepted Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 5,652
122.

Do Accounting Standards Influence the Level of Earnings Management? Evidence from Germany

Number of pages: 29 Posted: 26 Mar 2003
Working Paper Series
Lancaster University - Department of Accounting and Finance and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 5,612
123.

Corporate Governance and Accounting Scandals

Number of pages: 47 Posted: 17 Jan 2003
Working Paper Series
University of Alabama - Culverhouse College of Commerce & Business Administration and University of Alabama - Culverhouse College of Commerce & Business Administration

Multiple version iconThere are 2 versions of this paper

Downloads 5,502
124.

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 Florida - Fisher School of Accounting, 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 5,480
125.
Downloads 5,472
126.

Corporate Governance and the Cost of Equity Capital

Number of pages: 54 Posted: 03 Feb 2005
Working Paper Series
Graduate School of Management, UC-Davis, University of Iowa - Department of Accounting and Algert Global, LLC
Downloads 5,471
127.

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 5,457
128.

Executive Equity Compensation and Incentives: A Survey

Number of pages: 24 Posted: 06 Sep 2005
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 5,404
129.

Earnings Momentum and Earnings Management

Number of pages: 49 Posted: 01 May 1999
Working Paper Series
University of Tennessee, Knoxville - College of Business Administration, University of Tennessee, Haslam College of Business, Accounting and Information Management and The University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 5,377
130.

The Effect of ERP System Implementations on the Usefulness of Accounting Information

Number of pages: 37 Posted: 04 Oct 2005
Working Paper Series
North Carolina State University - Poole College of Management - Department of Accounting and Oregon State University - Department of Accounting, Finance, and Information Management
Downloads 5,315
131.

Forecasting Bankruptcy More Accurately: A Simple Hazard Model

Number of pages: 33 Posted: 12 Aug 1999
Working Paper Series
University of Michigan at Ann Arbor, The Stephen M. Ross School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 5,274
132.

Corporate Governance, Accounting Outcomes, and Organizational Performance

Accounting Review, October 2007
Number of pages: 71 Posted: 30 Mar 2007
Accepted Paper Series
Stanford University - Graduate School of Business, AQR Capital Management, LLC and London Business School
Downloads 5,240
133.

Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data

Number of pages: 34 Posted: 21 Oct 1999
Working Paper Series
University of Texas at Dallas - Naveen Jindal School of Management and Seoul National University - College of Business Administration

Multiple version iconThere are 2 versions of this paper

Downloads 5,232
134.

Continuous Auditing: An Effective Tool for Internal Auditors

Internal Auditing, 21(2): 27-35, March-April 2006
Number of pages: 23 Posted: 31 May 2006 Last Revised: 05 May 2014
Accepted Paper Series
Rutgers University and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 5,135
135.

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 5,124
136.

The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms

Number of pages: 49 Posted: 08 Jan 2004
Working Paper Series
University of Washington, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 5,124
137.

Earnings Management and Value Relevance During the Mandatory Transition from Local GAAPs to IFRS in Europe

Number of pages: 63 Posted: 29 Apr 2008 Last Revised: 12 Oct 2017
Working Paper Series
HEC Paris - Accounting and Management Control Department, IESEG School of Management, ESSEC Business School - Department of Accounting and Management ControlESSEC Business School and Tufts University - The Fletcher School
Downloads 5,119
138.

On the Association between Voluntary Disclosure and Earnings Management

Number of pages: 49 Posted: 30 Sep 1996
Working Paper Series
Stanford Graduate School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 5,109
139.

The Relationship between Bank Credit Risk and Profitability and Liquidity

The International Journal of Business and Finance Research, v. 7 (3) p. 105-118
Number of pages: 14 Posted: 29 Jan 2013
Accepted Paper Series
Modern Hairstyling Institute
Downloads 5,097
140.

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 5,086
141.

Detecting Earnings Management: A New Approach

Number of pages: 69 Posted: 07 Jan 2011 Last Revised: 13 Oct 2011
Working Paper Series
USC Marshall School of Business, Boston College - Carroll School of Management, San Francisco State University - College of Business and University of Southern California - Leventhal School of Accounting
Downloads 5,070
142.

Chapter 1: Investor Behavior: An Overview

Investor Behavior: The Psychology of Financial Planning and Investing. H. Kent Baker and Victor Ricciardi, editors, 3-24. Hoboken, NJ: John Wiley & Sons, Inc., 2014.
Number of pages: 24 Posted: 27 Jan 2014 Last Revised: 11 Feb 2014
Accepted Paper Series
American University - Kogod School of Business and Washington and Lee University
Downloads 5,057
143.

Financial Reporting Quality and Investment Efficiency

Number of pages: 55 Posted: 19 Sep 2006
Working Paper Series
Massachusetts Institute of Technology (MIT)
Downloads 5,054
144.

Is There a Dark Side to Exchange Traded Funds? An Information Perspective

Review of Accounting Studies, Vol. 22, Pages 1048-1083, 2017
Number of pages: 56 Posted: 03 Jul 2015 Last Revised: 09 Aug 2017
Accepted Paper Series
IDC Herzliya - Arison School of Business, Stanford University - Graduate School of Business and Emory University - Goizueta Business School
Downloads 5,047
146.

Cost of Capital and Earnings Transparency

Journal of Accounting & Economics (JAE), Forthcoming, Stanford University Graduate School of Business Research Paper No. 2015, Rock Center for Corporate Governance at Stanford University Working Paper No. 48
Number of pages: 58 Posted: 25 Feb 2009 Last Revised: 14 May 2013
Accepted Paper Series
Stanford University - Graduate School of Business, University of California, Berkeley - Haas School of Business and University of North Carolina Kenan-Flagler Business School
Downloads 5,031
147.

Incentives Versus Standards: Properties of Accounting Income in Four East Asian Countries, and Implications for Acceptance of IAS

Simon School of Business Working Paper No. FR 00-04; Boston JAE Conference October 2002
Number of pages: 44 Posted: 06 Jan 2004
Working Paper Series
University of Chicago - Booth School of Business, Rochester Institute of Technology (RIT) and University of Rochester - Simon Business School
Downloads 4,996
148.

Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions

Number of pages: 66 Posted: 12 Apr 2007 Last Revised: 12 Mar 2013
Working Paper Series
University of Mannheim - Accounting and Taxation, University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)

Multiple version iconThere are 2 versions of this paper

Downloads 4,946
149.

Discretionary Disclosure Strategies in Corporate Narratives: Incremental Information or Impression Management?

Journal of Accounting Literature, Vol. 27, 2007, pp. 116-196
Number of pages: 89 Posted: 05 Feb 2008 Last Revised: 28 Apr 2013
Accepted Paper Series
Bangor University and University College Dublin
Downloads 4,905
150.

Accounting for Derivatives and Corporate Risk Management Policies

Number of pages: 57 Posted: 23 Jan 2002
Working Paper Series
London Business School - Department of Accounting
Downloads 4,870