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Applied Accounting - Practitioner eJournal

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Viewing: 1 - 50 of 2,676 papers

1.

WACC: Definition, Misconceptions and Errors

Number of pages: 8 Posted: 05 Jun 2010 Last Revised: 26 May 2019
Working Paper Series
IESE Business School
Downloads 23,995
2.

Top Marginal Effective Tax Rates by State and by Source of Income, 2012 Tax Law vs. 2013 Tax Law (as enacted in ATRA)

Number of pages: 12 Posted: 17 Nov 2012 Last Revised: 22 Apr 2013
Working Paper Series
Lynchburg College, School of Business and Economics and Lynchburg College, School of Business and Economics
Downloads 11,658
3.

Is (Systematic) Value Investing Dead?

Journal of Portfolio Management, Forthcoming
Number of pages: 57 Posted: 09 Apr 2020 Last Revised: 12 Oct 2020
Accepted Paper Series
AQR Capital Management, LLC, AQR Capital Management, LLC and AQR Capital Management, LLC
Downloads 8,680
4.

Buffett's Alpha

Financial Analysts Journal, 2018, 74 (4): 35-55
Number of pages: 34 Posted: 30 Jun 2018 Last Revised: 10 Jan 2019
Working Paper Series
AQR Capital Management, LLC, AQR Capital Management, LLC and AQR Capital Management, LLC

Multiple version iconThere are 2 versions of this paper

Downloads 8,060
5.

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 7,179
6.

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 - School of Accounting and Commercial Law
Downloads 6,674
7.

Taxation Without Representation: The Illegal IRS Rule to Expand Tax Credits Under the PPACA

Health Matrix: Journal of Law-Medicine, Forthcoming, Case Legal Studies Research Paper No. 2012-27
Number of pages: 79 Posted: 15 Jul 2012 Last Revised: 01 Jul 2013
Accepted Paper Series
Case Western Reserve University School of Law and Cato Institute
Downloads 6,544
8.

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 6,284
9.

Supercharged IPOs and the Up-C

University of Colorado Law Review, Forthcoming, BYU Law Research Paper No. 17-03
Number of pages: 48 Posted: 26 Mar 2016 Last Revised: 22 Jun 2017
Accepted Paper Series
Brigham Young University - J. Reuben Clark Law School
Downloads 6,272
10.

What is the Optimal Method to Value a Football Club?

Number of pages: 32 Posted: 24 Mar 2013
Working Paper Series
University of Reading - ICMA Centre
Downloads 5,787
11.

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 5,727
12.

Are Cryptocurrencies 'Super' Tax Havens?

112 Michigan Law Review First Impressions 38 (2013)
Number of pages: 11 Posted: 05 Aug 2013 Last Revised: 05 Jul 2015
Accepted Paper Series
University of California, Irvine School of Law
Downloads 5,714
13.

10 Errores frecuentes de algunos Abogados sobre Finanzas y Contabilidad (10 Errors of Lawyers About Finance and Accounting)

Number of pages: 13 Posted: 15 Apr 2014 Last Revised: 17 Jan 2018
Working Paper Series
IESE Business School, University of Navarra - University of Navarra, Students and University of Navarra, IESE Business School
Downloads 5,466
14.

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 5,377
15.

CEO Compensation

Rock Center for Corporate Governance at Stanford University Working Paper No. 77
Number of pages: 42 Posted: 01 Apr 2010 Last Revised: 29 Nov 2010
Accepted Paper Series
Northwestern University and London School of Economics & Political Science (LSE) - Department of Finance

Multiple version iconThere are 4 versions of this paper

Downloads 5,006
16.

How did Financial Reporting Contribute to the Financial Crisis?

European Accounting Review 19, no. 3: 399-423. , Rock Center for Corporate Governance at Stanford University Working Paper No. 79
Number of pages: 38 Posted: 10 May 2010 Last Revised: 19 Sep 2012
Accepted Paper Series
Stanford University - Graduate School of Business and University of North Carolina Kenan-Flagler Business School
Downloads 4,923
17.

The Impact of Working Capital on the Profitability: Evidence from the Indian Firms

Number of pages: 74 Posted: 08 Aug 2012
Working Paper Series
University of Wales - Prifysgol Cymru
Downloads 4,750
18.

'Competitiveness' Has Nothing to Do With It

144 Tax Notes 1055 (September 1, 2014), USC Legal Studies Research Papers Series No. 14-34, USC CLASS Research Paper No. 14-26
Number of pages: 16 Posted: 07 Aug 2014 Last Revised: 11 Sep 2014
Accepted Paper Series
University of Southern California Gould School of Law, Deceased
Downloads 4,466
19.

Charitable Gifts by S Corporations and Their Shareholders: Two Worlds of Law Collide

American College of Trust and Estate Counsel (ACTEC) Law Journal, Vol. 36, pp. 693-768, Spring 2011
Number of pages: 76 Posted: 13 Sep 2011 Last Revised: 14 Sep 2011
Accepted Paper Series
University of Missouri at Kansas City - School of Law
Downloads 4,358
20.

The Myth that Insulating Boards Serves Long-Term Value

Columbia Law Review, Vol. 113, No. 6, pp. 1637-1694, October 2013, Harvard Law School John M. Olin Center Discussion Paper No. 755
Number of pages: 60 Posted: 11 Apr 2013 Last Revised: 26 Nov 2019
Accepted Paper Series
Harvard Law School
Downloads 4,113
21.

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 4,036
22.

Seven Myths of Corporate Governance

Rock Center for Corporate Governance at Stanford University Closer Look Series: Topics, Issues and Controversies in Corporate Governance No. CGRP-16
Number of pages: 9 Posted: 02 Jun 2011 Last Revised: 03 Sep 2013
Accepted Paper Series
Stanford University - Graduate School of Business and Stanford University - Graduate School of Business
Downloads 3,996
23.

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 3,968
24.

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 3,960
25.

Globalization to Glocalization: A Conceptual Analysis

Number of pages: 11 Posted: 31 Dec 2008
Working Paper Series
University of Chittagong
Downloads 3,902
26.

Human Resource Accounting (HRA): Techniques and Accounting Treatment

Number of pages: 14 Posted: 14 Jun 2010
Working Paper Series
Inclusive Bangladesh Development Foundation
Downloads 3,742
27.

A Transactional Genealogy of Scandal: From Michael Milken to Enron to Goldman Sachs

Southern California Law Review, Vol. 86, pp. 783-868 (2013), U of Penn, Inst for Law & Econ Research Paper No. 12-26, Georgetown Law and Economics Research Paper No. 12-034, Georgetown Public Law Research Paper No. 12-126
Number of pages: 86 Posted: 15 Aug 2012 Last Revised: 13 Dec 2014
Accepted Paper Series
University of Pennsylvania Carey Law School and Georgetown University Law Center
Downloads 3,682
28.

FASB and IASB: Dependence Despite Independence

Virginia Law & Business Review, Vol. 3, pp. 275-309, 2008
Number of pages: 35 Posted: 10 Dec 2008 Last Revised: 01 Jun 2015
Accepted Paper Series
Humboldt University of Berlin - Faculty of Law
Downloads 3,612
29.

Value Relevance of FAS 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms

Accounting Review, Vol. 85, No. 4, 2010
Number of pages: 50 Posted: 05 Aug 2008 Last Revised: 17 Dec 2009
Working Paper Series
Virginia Tech, University of Oklahoma and Korea University

Multiple version iconThere are 2 versions of this paper

Downloads 3,460
30.

A Fresh Look at Accounting Ethics (or Dr. Smith Goes to Washington)

Accounting Horizons, 17(1): 47-49, March 2003
Number of pages: 4 Posted: 31 May 2006 Last Revised: 04 May 2014
Accepted Paper Series
Texas A&M University-Corpus Christi-Department of Accounting
Downloads 3,384
31.

Disclosure and Financial Market Regulation

Chapter in The Oxford Handbook on Financial Regulation, edited by Eilís Ferran, Niamh Moloney, and Jennifer Payne, (Oxford University Press)., European Corporate Governance Institute (ECGI) - Law Working Paper No. 252/2014, Oxford Legal Studies Research Paper No. 68/2014
Number of pages: 38 Posted: 12 Apr 2014 Last Revised: 10 Dec 2019
Accepted Paper Series
University of Oxford Faculty of Law and University of Bologna - Department of Legal Studies
Downloads 3,323
32.

Asset Reclassifications and Bank Recapitalization during the Financial Crisis

Number of pages: 62 Posted: 23 Jun 2010 Last Revised: 06 Jun 2019
Working Paper Series
University of Mannheim - Accounting and Taxation, Humboldt University of Berlin - School of Business and Economics and University of Mannheim - Accounting and Taxation
Downloads 2,954
33.

The Benefits of Financial Statement Comparability

Number of pages: 54 Posted: 11 Sep 2008 Last Revised: 15 Mar 2011
Working Paper Series
Tulane University - A.B. Freeman School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT)

Multiple version iconThere are 2 versions of this paper

Downloads 2,918
34.

Financial Statement Errors: Evidence from the Distributional Properties of Financial Statement Numbers

Review of Accounting Studies, December 2015, Volume 20, Issue 4, pp 1540-1593
Number of pages: 76 Posted: 03 Jan 2014 Last Revised: 10 Dec 2015
Accepted Paper Series
Tel Aviv University - Coller School of Management, Florida State University and Harvard Business School
Downloads 2,903
35.

Talking Numbers: Technical versus Fundamental Investment Recommendations

Journal of Banking and Finance, Volume 92, 2018, 100-114
Number of pages: 43 Posted: 22 Aug 2015 Last Revised: 08 Jun 2018
Accepted Paper Series
Interdisciplinary Center (IDC) Herzliyah, Bar-Ilan University - Graduate School of Business Administration and Hebrew University of Jerusalem - Jerusalem School of Business Administration
Downloads 2,840
36.

Charitable Gifts by S Corporations: Opportunities and Challenges

American College of Trust and Estate Counsel (ACTEC) Law Journal, Vol. 36, pp. 477-515, Fall 2010
Number of pages: 40 Posted: 13 Sep 2011 Last Revised: 06 Mar 2012
Accepted Paper Series
University of Missouri at Kansas City - School of Law
Downloads 2,813
37.

Accelerating the Adoption of Integrated Reporting

CSR INDEX, Francesco de Leo, Matthias Vollbracht, eds., InnoVatio Publishing Ltd., 2011
Number of pages: 29 Posted: 17 Aug 2011
Accepted Paper Series
University of Oxford - Said Business School and Harvard Business School
Downloads 2,762
38.

Through a Latte, Darkly: Starbucks's Stateless Income Planning

Tax Notes, June 24, 2013, pp. 1515-1535, USC CLEO Research Paper No. C13-9, USC Law Legal Studies Paper No. 13-10
Number of pages: 22 Posted: 14 May 2013 Last Revised: 06 Aug 2014
Accepted Paper Series
University of Southern California Gould School of Law, Deceased
Downloads 2,673
39.

Role of Accounting Information in Decision-Making Process, the Importance for its Users

2017 ENTRENOVA Conference Proceedings
Number of pages: 8 Posted: 20 Nov 2018
Accepted Paper Series
University of Prishtina and University of Prishtina
Downloads 2,643
40.

Goodwill Impairment Testing Under IFRS - A False Impossible Shore?

Number of pages: 34 Posted: 25 Jul 2008
Working Paper Series
Southern Cross University and Saki Partners
Downloads 2,599
41.

Use or Abuse of Creative Accounting Techniques

International Journal of Trade, Economics and Finance, Vol. 2, No. 6, 2011
Number of pages: 6 Posted: 23 Feb 2012
Accepted Paper Series
International Islamic University, Capital University of Science & Technology, Islamabad and COMSATS University Islamabad, Abbottabad Campus
Downloads 2,585
42.

Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework

Number of pages: 68 Posted: 05 Dec 2013
Working Paper Series
ISM International School of Management
Downloads 2,549
43.

Capital Budgeting - Decision Making Practices in Pakistan

Number of pages: 11 Posted: 03 Dec 2008
Working Paper Series
Institute of Business Management
Downloads 2,485
44.

Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform

ZEW - Centre for European Economic Research Discussion Paper No. 13-078
Number of pages: 30 Posted: 21 Oct 2013
Working Paper Series
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Centre for European Economic Research (ZEW), University of Mannheim - Accounting and Taxation, ZEW – Leibniz Centre for European Economic Research and University of Mannheim

Multiple version iconThere are 2 versions of this paper

Downloads 2,382
45.

Corporate Social and Environmental Reporting: Another Dimension for Accounting Information

Number of pages: 9 Posted: 12 Aug 2009
Working Paper Series
Academy of Economic Studies, Bucharest, Academy of Economic Studies, Academy of Economic Studies, Bucharest Academy of Economic Studies and Bucharest Academy of Economic Studies
Downloads 2,363
46.

Management Accountant: Role & Future Challenges

Number of pages: 5 Posted: 23 Mar 2011
Working Paper Series
Regional College of Management, Bhubaneswar, Odisha, India
Downloads 2,363
47.

Analysis and Valuation of Insurance Companies

CE|ASA (Center for Excellence in Accounting and Security Analysis) Industry Study No. 2
Number of pages: 182 Posted: 13 Jan 2011 Last Revised: 14 Aug 2011
Working Paper Series
Columbia University - Columbia Business School
Downloads 2,297
48.

Impact of International Accounting Harmonization

Number of pages: 9 Posted: 29 Jan 2014
Working Paper Series
Eastern University, Sri Lanka
Downloads 2,281
49.

Restating Under the Radar? Determinants of Restatement Disclosure Choices and the Related Market Reactions

Number of pages: 48 Posted: 03 Dec 2008 Last Revised: 26 Apr 2013
Working Paper Series
University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Kansas - Accounting and Information Systems Area and Texas A&M University - Department of Accounting
Downloads 2,249
50.

The Decision Usefulness of Financial Accounting Measurement Concepts: Evidence from an Online Survey of Professional Investors and Their Advisors

Number of pages: 47 Posted: 02 Mar 2009
Working Paper Series
Humboldt University of Berlin - School of Business and Economics and Accounting Standards Committee of Germany
Downloads 2,232