Search Results
JEL Code: M40

1,853,790 Total downloads

Viewing: 151 - 200 of 5,026 papers

151.

Stock Options and Managerial Incentives to Invest

Number of pages: 42 Posted: 07 Aug 2001
Working Paper Series
Loyola University of Chicago and Loyola University of Chicago
Downloads 1,953
152.

The Incorporation of Risk in the Capital Budgeting Decision

Number of pages: 21 Posted: 10 Feb 2001
Working Paper Series
University of Pretoria
Downloads 1,952
153.

The Activity Based Cost System ABC as a Strategic Tool: An Empirical Test

Number of pages: 6 Posted: 05 Jul 2001
Working Paper Series
Universidade Federal da Bahia, EAESP/FGV and EAESP/FGV
Downloads 1,950
154.

Practitioners' Opinions on Academics' Critics on the Balanced Scorecard

Number of pages: 27 Posted: 17 Feb 2008
Working Paper Series
affiliation not provided to SSRN and Institute of Economics, Federal University of Rio de Janeiro
Downloads 1,937
155.

On Estimating Conditional Conservatism

Forthcoming, The Accounting Review, Chicago Booth Research Paper No. 11-09
Number of pages: 56 Posted: 12 Feb 2011 Last Revised: 03 Dec 2012
Accepted 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
Downloads 1,936
156.

Organizational Design and Management Accounting Change

CentER Working Paper No. 2000-61
Number of pages: 26 Posted: 06 Nov 2000
Working Paper Series
Arizona State University and Tilburg University - Department of Econometrics & OR, Netspar, and CentER
Downloads 1,918
157.

Risk Management at Crunch Time: Are Chief Risk Officers Compliance Champions or Business Partners?

Number of pages: 19 Posted: 03 Jun 2008 Last Revised: 20 Nov 2008
Working Paper Series
Harvard Business School
Downloads 1,918
158.

Forensic Accountants, Forensic Accounting Certifications, and Due Diligence

Journal of Forensic & Investigative Accounting, Vol. 5, No. 1, 2013
Number of pages: 22 Posted: 02 Feb 2013
Accepted Paper Series
Nova Southeastern University
Downloads 1,917
159.

Choice and Change of Measures in Performance Measurement Models

Number of pages: 42 Posted: 20 Jan 2004
Working Paper Series
University of Colorado, Boulder and University of Colorado at Denver - Business School
Downloads 1,900
160.

Financial Statement Comparability and the Efficiency of Acquisition Decisions

Contemporary Accounting Research, Forthcoming
Number of pages: 55 Posted: 30 Oct 2012 Last Revised: 23 Mar 2018
Accepted Paper Series
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Iowa - Department of Accounting, University of Connecticut - Department of Accounting and Penn State University
Downloads 1,892
161.

Management Control Practice and Culture at Enron: The Untold Story

CAAA 2006 Annual Conference Paper
Number of pages: 35 Posted: 06 Jan 2006
Working Paper Series
University of Sydney Business School and Queen's University
Downloads 1,884
162.

The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases

Journal of Accounting Research Vol. 29, pp. 107-142, Supplement 1991, Abstracted in the Journal of Economic Literature, September 1992
Number of pages: 36 Posted: 31 Jul 2008 Last Revised: 28 Nov 2018
Accepted Paper Series
University of Washington Tacoma, Milgard School of Business-Accounting, Ajou University - Department of Business Administration and State University of New York at Buffalo (deceased)
Downloads 1,883
163.

Pre and Post Tax Discount Rates and Cash Flows - A Technical Note

Journal of Applied Research in Accounting and Finance, Vol. 4, No. 1, pp. 41-45, 2009
Number of pages: 11 Posted: 18 Aug 2009
Accepted Paper Series
University of Sydney
Downloads 1,882
165.

A Descriptive Analysis on the Implementation of Balanced Scorecards in German-Speaking Countries

Number of pages: 32 Posted: 03 Nov 2007
Working Paper Series
Vienna University of Economics and Business Administration (WU), Aalen University of Applied Sciences and University of Vienna - Accounting and Control

Multiple version iconThere are 2 versions of this paper

Downloads 1,843
166.

Robotic Process Automation in Public Accounting

Accounting Horizons, 33 (4): 15-35
Number of pages: 62 Posted: 11 Sep 2018 Last Revised: 15 Jul 2020
Accepted Paper Series
West Virginia University, West Virginia University, West Virginia University - Department of Accounting and Management Information Systems and Brigham Young University - School of Accountancy
Downloads 1,839
167.

An Economic Analysis of Fair Value: Accounting as a Vector of Crisis

Cournot Centre for Economic Studies, Prisme, No. 15, 2009
Number of pages: 44 Posted: 17 Sep 2009 Last Revised: 11 Jul 2010
Accepted Paper Series
Banque de France, French National Center for Scientific Research (CNRS) and National Center for Scientific Research (CNRS)
Downloads 1,837
168.

Management Accounting Systems Adoption Decisions: Evidence and Performance Implications from Startup Companies

Stanford GSB Research Paper No. 1874
Number of pages: 47 Posted: 01 Dec 2004
Working Paper Series
University of Navarra - IESE Business School and Stanford Graduate School of Business
Downloads 1,837
169.

Shareholder Value Creators and Shareholder Value Destroyers in USA: Year 2000

Number of pages: 20 Posted: 06 Jun 2001
Working Paper Series
IESE Business School
Downloads 1,837
170.

Eva(C) Made Simple: Is it Possible?

Number of pages: 12 Posted: 20 Feb 2004
Working Paper Series
Grupo Consultor CAV Capital Advisory & Valuation and Educational Independent Consultant
Downloads 1,821
171.

Eva: The Right Measure of Managerial Performance?

Indian Journal of Accounting & Finance, Vol. 119, No. 02, April-September 2005
Number of pages: 10 Posted: 14 Nov 2006
Accepted Paper Series
School of Management Studies, University of Hyderabad
Downloads 1,805
172.

The Balanced Scorecard as a Knowledge Management Tool: A French Experience in a Semi-Public Insurance Company

Number of pages: 17 Posted: 10 Sep 2007
Working Paper Series
University of Burgundy - IAE Dijon School of Management, CREGO EA 7317
Downloads 1,797
173.

Providing Managerial Incentives: Cash Flows Versus Accrual Accounting

Number of pages: 43 Posted: 08 Jan 1999
Working Paper Series
Stanford University - Stanford Graduate School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,795
174.

Modeling the Impacts of Inflation in Investment Appraisal

Number of pages: 53 Posted: 13 May 2002
Working Paper Series
Educational Independent Consultant and Grupo Consultor CAV Capital Advisory & Valuation
Downloads 1,786
175.

Fee Pressure and Audit Quality

Accounting, Organizations and Society, Forthcoming
Number of pages: 48 Posted: 02 Aug 2011 Last Revised: 01 May 2014
Accepted Paper Series
University of Kansas - Accounting and Information Systems Area, University of Kansas and University of Kansas
Downloads 1,772
176.

How Timely are Earnings When Costs are Sticky? Implications for the Link Between Conditional Conservatism and Cost Stickiness

AAA 2009 Management Accounting Section (MAS) Meeting Paper
Number of pages: 35 Posted: 30 Jul 2008
Working Paper Series
University of Cologne and Ludwig-Maximilians-University Munich
Downloads 1,766
177.

Variable Costing and its Applications in Manufacturing Company

International Scholar Journal of Accounting and Finance, 5(1), 2015, 1-12
Number of pages: 10 Posted: 19 Oct 2015 Last Revised: 23 Oct 2015
Accepted Paper Series
Uttara University, Bangladesh
Downloads 1,755
178.

Measuring Social Norms and Preferences Using Experimental Games: A Guide for Social Scientists

IEER Working Paper No. 97
Number of pages: 41 Posted: 01 Feb 2002
Working Paper Series
California Institute of Technology - Division of the Humanities and Social Sciences and University of Zurich - Department of Economics

Multiple version iconThere are 2 versions of this paper

Downloads 1,749
179.

Corporate Governance Reform and the Cost of Debt Financing of Listed French Companies

Number of pages: 44 Posted: 06 Feb 2007 Last Revised: 16 Dec 2010
Working Paper Series
Univ. Grenoble Alpes and University of Geneva - Graduate School of Business (HEC-Geneva)
Downloads 1,747
180.

Forensic Accounting: A Tool for Fraud Detection and Prevention in the Public Sector. (A Study of Selected Ministries in Kogi State)

Okoye, E.I. & Gbegi, D.O. (2013). Forensic Accounting: A Tool for Fraud Detection and Prevention in the Public Sector. (A Study of Selected Ministries in Kogi State). International Journal of Academic Research in Business and Social Sciences. 3(3): 1-19, 2013
Number of pages: 19 Posted: 02 May 2018
Accepted Paper Series
Nnamdi Azikiwe University - Department of Accountancy and Kogi State University - Department of Accounting
Downloads 1,744
181.

Discretionary Accrual Models and the Accounting Process

Nagoya City University Working Paper No. 259
Number of pages: 44 Posted: 29 Mar 2000
Working Paper Series
University of Houston - Victoria - School of Business Administration, Nagoya City University and Nagoya City University - Department of Economics
Downloads 1,734
182.

A Framework to Accomplish Strategic Cost Management

Number of pages: 65 Posted: 20 Apr 2005
Working Paper Series
Mansoura University
Downloads 1,732
183.

Hofstede Never Studied Culture

Accounting, Organizations and Society, Vol. 28, No. 1, pp. 1-14, 2003
Number of pages: 14 Posted: 08 Aug 2008
Accepted Paper Series
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 1,718
184.

The Confounding Effect of Cost Stickiness on Conservatism Estimates

Journal of Accounting & Economics (JAE), Forthcoming, Fox School of Business Research Paper No. 16-007
Number of pages: 41 Posted: 17 Aug 2012 Last Revised: 08 Mar 2016
Accepted Paper Series
Temple University - Department of Accounting, Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting and University of the Pacific (UOP)
Downloads 1,718
185.

The Effects of Lease Capitalization on Various Financial Measures: An Analysis of the Retail Industry

Journal of Applied Research in Accounting and Finance, Vol. 2, No. 2, pp. 3-13, 2007
Number of pages: 15 Posted: 06 Feb 2008
Accepted Paper Series
Georgia Institute of Technology - Accounting Area and Georgia Institute of Technology - Scheller College of Business
Downloads 1,708
186.

Guidelines for Forecasting Financial Statements from Historical Financial Statements for Valuation Purposes (Updated)

Number of pages: 36 Posted: 31 Dec 2005 Last Revised: 16 Sep 2009
Working Paper Series
Grupo Consultor CAV Capital Advisory & Valuation
Downloads 1,707
187.

The Role of Financial Reporting and Transparency in Corporate Governance

Number of pages: 22 Posted: 23 Aug 2016 Last Revised: 16 Dec 2017
Accepted Paper Series
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department, Independent and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,690
188.

How Disclosure Quality Affects the Long-Run Level of Information Asymmetry

INSEAD Working Paper
Number of pages: 43 Posted: 23 Jan 2002
Working Paper Series
University of Maryland - Department of Accounting & Information Assurance and Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy
Downloads 1,684
189.

Ranking Journals Using Social Science Research Network Downloads

Review of Quantitative Finance and Accounting, Vol. 20, No. 3, 2003
Number of pages: 17 Posted: 18 Jun 2002 Last Revised: 01 Apr 2014
Working Paper Series
Temple University - Department of Accounting
Downloads 1,683
190.

Optimal Financial Key Performance Indicators: Evidence from the Airline Industry

Accounting & Taxation, Vol. 3, No. 2, pp. 39-51, 2012
Number of pages: 13 Posted: 06 Jan 2012
Accepted Paper Series
Leiden University

Multiple version iconThere are 2 versions of this paper

Downloads 1,679
191.

Causes and Effects of Subjectivity in Incentives

U. of Southern California, Leventhal School of Accounting; U. of Chicago, Graduate School of Business
Number of pages: 49 Posted: 13 Feb 2002
Working Paper Series
University of Chicago Booth School of Business, University of Southern California - Leventhal School of Accounting, London School of Economics & Political Science (LSE) and University of Texas at Dallas - Department of Accounting & Information Management
Downloads 1,672
192.

Assessing the Relative Informativeness and Permanence of Pro Forma Earnings and Gaap Operating Earnings

Number of pages: 51 Posted: 06 Jan 2004
Working Paper Series
Southern Methodist University (SMU) - Accounting DepartmentSingapore Management University - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and University of Houston - Department of Accountancy & Taxation

Multiple version iconThere are 2 versions of this paper

Downloads 1,664
193.

Auditor Reputation, Auditor Independence and the Stock Market Reaction to Andersen's Clients

SUNY at Binghamton School of Management Working Paper
Number of pages: 38 Posted: 06 Mar 2003
Working Paper Series
North Carolina State University - Poole College of Management, University of Hawaii at Manoa and University of Cincinnati - Lindner College of Business
Downloads 1,659
194.

CFO Narcissism and Financial Reporting Quality

Journal of Accounting Research, Forthcoming, Robert H. Smith School Research Paper No. RHS 2581157
Number of pages: 70 Posted: 21 Mar 2015 Last Revised: 21 Apr 2017
Accepted Paper Series
Washington University in St. Louis - John M. Olin Business School, University of North Carolina at Chapel Hill, University of Maryland - Department of Accounting & Information Assurance and Southern Methodist University

Multiple version iconThere are 2 versions of this paper

Downloads 1,659
195.

Conjectures Regarding Empirical Managerial Accounting Research

Number of pages: 21 Posted: 07 Feb 2001
Working Paper Series
University of Rochester - Simon Business School

Multiple version iconThere are 2 versions of this paper

Downloads 1,656
196.

Theories and Determinants of Voluntary Disclosure

Accounting and Finance Research (AFR), Vol. 3, No. 1
Number of pages: 9 Posted: 29 May 2014
Accepted Paper Series
The American University in Cairo
Downloads 1,648
197.

Some Thoughts on the Intellectual Foundations of Accounting

Number of pages: 25 Posted: 07 May 2002
Working Paper Series
University of Florida - Fisher School of Accounting, Yale University - School of Management, Ohio State University (OSU) - Department of Accounting & Management Information Systems, Carnegie Mellon University, Columbia Business School and Tepper School of Business, Carnegie Mellon University

Multiple version iconThere are 2 versions of this paper

Downloads 1,644
198.

Insider Trading and Voluntary Disclosures

Sauder School of Business Working Paper, Journal of Accounting Research, Forthcoming
Number of pages: 51 Posted: 01 Mar 2004 Last Revised: 16 Apr 2013
Working Paper Series
Singapore Management University and University of British Columbia (UBC) - Sauder School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,643
199.

Deeply Learning Derivatives

Number of pages: 14 Posted: 09 Oct 2018 Last Revised: 20 Oct 2018
Working Paper Series
Riskfuel and Scotiabank
Downloads 1,623
200.

An Artificial Neural Network Representation of the SABR Stochastic Volatility Model

Number of pages: 24 Posted: 14 Dec 2018
Working Paper Series
NatWest Markets
Downloads 1,582