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JEL Code: M48

497,989 Total downloads

Viewing: 101 - 150 of 1,981 papers

101.

Auditor, Client, and Investor Consequences of the Enhanced Auditor's Report

Number of pages: 42 Posted: 05 May 2018 Last Revised: 28 Sep 2019
Working Paper Series
BDO Auckland CBD and Unaffiliated Authors
Downloads 995
102.

The Effects of Governance on the Accuracy of Charitable Expenses Reported by Nonprofit Organizations

Number of pages: 51 Posted: 15 Sep 2004 Last Revised: 17 Mar 2011
Working Paper Series
University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management
Downloads 993
103.

The Superiority of the Digital Services Tax over Significant Digital Presence Proposals

National Tax Journal 72(4), 839-856 (2019)
Number of pages: 28 Posted: 30 Jul 2019 Last Revised: 25 Nov 2019
Accepted Paper Series
University of British Columbia (UBC), Faculty of Law
Downloads 986
104.

Shareholders Have a Say in Executive Compensation: Evidence from Say-on-Pay in the United States

Forthcoming in Journal of Accounting and Public Policy, Vol. 34, No. 6 (Nov-Dec) 2015
Number of pages: 49 Posted: 01 Feb 2013 Last Revised: 11 Jun 2015
Accepted Paper Series
Seattle University - Albers School of Business and Economics and Gonzaga University
Downloads 978
105.

Financial Reporting and Firm Valuation: Relevance Lost or Relevance Regained?

Number of pages: 44 Posted: 15 Jan 2013 Last Revised: 21 Apr 2013
Working Paper Series
University of Pennsylvania - The Wharton School

Multiple version iconThere are 2 versions of this paper

Downloads 976
106.

The Timeliness of Quarterly Financial Reports of Companies in Malaysia

Number of pages: 32 Posted: 17 Sep 2003
Working Paper Series
Universiti Utara Malaysia - School of Accountancy and Cardiff University - Cardiff Business School
Downloads 959
107.

The Effect of Mandatory Extraction Payment Disclosures on Corporate Payment and Investment Policies Abroad

Number of pages: 77 Posted: 10 Oct 2017 Last Revised: 21 Aug 2020
Working Paper Series
University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 942
108.

Undisclosed SEC Investigations

Management Science, Forthcoming, Jacobs Levy Equity Management Center for Quantitative Financial Research Paper
Number of pages: 42 Posted: 10 Jan 2020 Last Revised: 12 Aug 2020
Accepted Paper Series
Oregon State University, Stanford Graduate School of Business, University of Washington - Foster School of Business and The Wharton School, University of Pennsylvania
Downloads 937
109.

The Impact of Financial Information and Voluntary Disclosures on Contributions to Not-for-Profit Organizations: A Field-Based Experiment

Number of pages: 29 Posted: 20 May 2003
Working Paper Series
University of Alabama - Culverhouse School of Accountancy
Downloads 931
110.

The Effect of Increased Audit Disclosure on Managers’ Real Operating Decisions: Evidence from Disclosing Critical Audit Matters

The Accounting Review, Forthcoming, Doi.org/10.2308/tar-2017-0486
Number of pages: 39 Posted: 18 Jul 2017 Last Revised: 04 Mar 2020
Accepted Paper Series
Isenberg School of Management, University of Massachusetts Amherst, Lehigh University and University of Massachusetts Amherst
Downloads 924
111.

The Dark Side of Low Financial Reporting Frequency: Investors’ Reliance on Alternative Sources of Earnings News and Excessive Information Spillovers

Kelley School of Business Research Paper No. 17-7
Number of pages: 52 Posted: 17 Aug 2019 Last Revised: 10 Dec 2019
Working Paper Series
University of Minnesota - Twin Cities - Carlson School of Management and University of Miami
Downloads 922
112.

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 912
113.

Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy

FIRN Research Paper
Number of pages: 68 Posted: 28 Jun 2013 Last Revised: 24 Apr 2014
Working Paper Series
UWA Business School, M250, The University of Western Australia and University of Western Australia

Multiple version iconThere are 2 versions of this paper

Downloads 910
114.

How Do Audit Offices Respond to Audit Fee Pressure? Evidence of Increased Focus on Nonaudit Services and Their Impact on Audit Quality

Contemporary Accounting Research, Forthcoming
Number of pages: 50 Posted: 07 May 2014 Last Revised: 06 Feb 2018
Accepted Paper Series
University of Notre Dame - Mendoza College of Business, Texas A&M University - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 904
115.

The Effects of Mandatory IFRS Adoption in the EU: A Review of Empirical Research

Information for Better Markets, Forthcoming
Number of pages: 166 Posted: 01 Nov 2014 Last Revised: 20 Apr 2015
Accepted Paper Series
Independent
Downloads 900
116.

Media Coverage and the Stock Market Valuation of TARP Participating Banks

European Accounting Review Forthcoming, Chicago Booth Research Paper No. 10-10
Number of pages: 47 Posted: 07 Mar 2010 Last Revised: 12 Mar 2015
Working Paper Series
Hong Kong Polytechnic University - School of Accounting and Finance, London Business School and University of Southern California
Downloads 899
117.

Nonprofessional Investors’ Reactions to the PCAOB's Proposed Changes to the Standard Audit Report

Number of pages: 60 Posted: 13 Mar 2017
Working Paper Series
Clemson University - School of Accountancy & Legal Studies and Mississippi State University - School of Accountancy
Downloads 899
118.

Amortisation Versus Impairment of Goodwill and Accounting Quality

International Journal of Economic Sciences and Applied Research, Vol. 4, No. 3, pp. 93-118
Number of pages: 26 Posted: 03 Jan 2012
Accepted Paper Series
affiliation not provided to SSRN, affiliation not provided to SSRN, affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 883
119.

The Effect of Mandatory IFRS Adoption on Real and Accrual-Based Earnings Management Activities

Journal of Accounting and Public Policy (JAPP), Volume 33, Issue 6, Nov.–Dec. 2014, pages 551–572
Number of pages: 46 Posted: 17 Oct 2013 Last Revised: 03 Dec 2014
Accepted Paper Series
Athens University of Economics and Business
Downloads 873
120.

Managing the Balance Sheet with Leases

Number of pages: 43 Posted: 21 Jul 2012 Last Revised: 07 Jun 2018
Working Paper Series
Pennsylvania State University - Department of Finance, Loyola Marymount University and Pennsylvania State University
Downloads 872
121.

Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation

Journal of Accounting Research, Forthcoming
Number of pages: 49 Posted: 06 Feb 2012
Accepted Paper Series
University of Bristol - School of Economics, Finance and Management, UK, HEC Montreal and Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Downloads 869
122.

The Predictive Ability of Fair Values for Future Financial Performance of Commercial Banks and the Relation of Predictive Ability to Banks' Share Prices

Contemporary Accounting Research, forthcoming
Number of pages: 63 Posted: 09 Feb 2010 Last Revised: 12 May 2014
Accepted Paper Series
Wake Forest University, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 868
123.

When You Talk, I Remain Silent: Spillover Effects of Peers’ Mandatory Disclosures on Firms’ Voluntary Disclosures

Number of pages: 73 Posted: 10 Aug 2016 Last Revised: 08 Jul 2021
Working Paper Series
Columbia University, Carl von Ossietzky University of Oldenburg and ESMT Berlin
Downloads 857
124.

Accounting for Financial Instruments under IFRS 9 – First-Time Application Effects on European Banks’ Balance Sheets

European Banking Institute Working Paper Series 2019 – no. 48
Number of pages: 102 Posted: 03 Oct 2019
Working Paper Series
Frankfurt School of Finance & Management - Accounting Department, Frankfurt School of Finance & Management and Frankfurt School of Finance & Management
Downloads 856
125.

How Does Financial-Reporting Regulation Affect Industry-wide Resource Allocation?

Number of pages: 99 Posted: 05 Nov 2017 Last Revised: 20 Dec 2020
Working Paper Series
Columbia University

Multiple version iconThere are 3 versions of this paper

Downloads 851
126.

Predictable Uncertainty: The Relation between Unrecognized Tax Benefits and Future Income Tax Cash Outflows

Number of pages: 54 Posted: 05 Feb 2014 Last Revised: 01 Oct 2016
Working Paper Series
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy, Boston University Questrom School of Business and University of Florida - Fisher School of Accounting
Downloads 837
127.

U.S. Audit Partner Rotations

Accounting Review, Vol. 92. No. 3, 2017
Number of pages: 60 Posted: 28 Oct 2014 Last Revised: 29 Jan 2019
Accepted Paper Series
University of Colorado at Boulder - Department of Accounting, London Business School and London Business School
Downloads 835
128.

Ask BERT: How Regulatory Disclosure of Transition and Physical Climate Risks affects the CDS Term Structure

Swiss Finance Institute Research Paper No. 21-19
Number of pages: 81 Posted: 15 Jul 2020 Last Revised: 09 Apr 2021
Working Paper Series
University of Zurich, Department of Banking and Finance, University of Zurich - Department of Banking and Finance, University of Zurich - Department of Banking and Finance and University of Zurich - Department of Banking and Finance
Downloads 825
129.

Why Do Countries Mandate Accrual Accounting for Tax Purposes?

Forthcoming in Journal of Accounting Research
Number of pages: 59 Posted: 19 Aug 2011 Last Revised: 29 Aug 2014
Accepted Paper Series
Lancaster University - Department of Accounting and Finance and WHU - Otto Beisheim School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 810
130.

How CFO's Determine Management Accounting Innovation: An Examination of Direct and Indirect Effects

European Accounting Review, Vol.18, No. 4, pp. 667-695
Number of pages: 55 Posted: 10 Nov 2008 Last Revised: 12 Jun 2014
Accepted Paper Series
Pablo de Olavide University, University of Amsterdam Business School and Radboud University Nijmegen
Downloads 809
131.

Consistency As A Means to Comparability: Theory and Evidence

Number of pages: 51 Posted: 25 Oct 2016 Last Revised: 23 Jan 2021
Working Paper Series
University of Minnesota - Twin Cities - Carlson School of Management, University of Minnesota - Twin Cities - Department of Accounting and University of Minnesota
Downloads 801
132.

Does Voluntary Adoption of a Clawback Provision Improve Financial Reporting Quality?

Contemporary Accounting Research, Forthcoming
Number of pages: 53 Posted: 02 May 2012 Last Revised: 22 Oct 2013
Accepted Paper Series
University of Washington - Michael G. Foster School of Business, University of Washington - Michael G. Foster School of Business and University of California-Irvine
Downloads 801
133.

Managerial Ownership and Firm Performance: Evidence from the 2003 Tax Cut

Number of pages: 58 Posted: 27 Jun 2013 Last Revised: 21 Sep 2018
Working Paper Series
Peking University - Guanghua School of Management, City University of Hong Kong (CityUHK) - Department of Accountancy and University of Chicago
Downloads 798
134.

Camouflaged Indicators of Earnings Management

European Accounting Review, Forthcoming
Number of pages: 42 Posted: 31 Dec 2010 Last Revised: 15 Apr 2019
Working Paper Series
University of Michigan, Stephen M. Ross School of Business and Columbia Business School - Accounting, Business Law & Taxation

Multiple version iconThere are 2 versions of this paper

Downloads 797
135.

IFRS Consequences on Accounting Conservatism within Europe

CAAA Annual Conference 2011
Posted: 15 Dec 2010
Working Paper Series
Univ. Grenoble Alpes, University of Grenoble and CERAG-CNRS and University of Grenoble

Multiple version iconThere are 2 versions of this paper

Downloads 795
136.

Does the 'Wirecard AG' Case Address FinTech Crises?

Number of pages: 42 Posted: 06 Aug 2020 Last Revised: 17 Oct 2020
Working Paper Series
Ostfalia Hochschule für angewandte Wissenschaften - ZWIRN-Research Center and ZWIRN-Research Center/Ostfalia University of Applied Sciences
Downloads 791
137.

Management Control in Non-Profit Organizations: The Case of the Associations of Economists in Spain

UPF Economics and Business Working Paper No. 583
Number of pages: 16 Posted: 15 Oct 2002
Working Paper Series
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences and Universitat Pompeu Fabra - Faculty of Economic and Business Sciences
Downloads 791
138.

Strategic Disclosures of Litigation Loss Contingencies When Customer–Supplier Relationships Are at Risk

The Accounting Review, Forthcoming, Rotman School of Management Working Paper No. 2310382
Number of pages: 64 Posted: 16 Aug 2013 Last Revised: 01 Jul 2017
Accepted Paper Series
The Chinese University of Hong Kong, University of Toronto - Rotman School of Management, Queen's University - Smith School of Business and University of Toronto - Rotman School of Management
Downloads 785
139.

Teamwork Experience and the Contagion of Audit Misbehavior

Number of pages: 54 Posted: 02 Aug 2016 Last Revised: 27 May 2021
Working Paper Series
Hong Kong Baptist University (HKBU), Department of Accountancy, Lingnan University and The Chinese University of Hong Kong
Downloads 784
140.

Strategic Disclosure Misclassification

Number of pages: 56 Posted: 12 May 2016 Last Revised: 19 Jan 2018
Working Paper Series
Chapman University - The George L. Argyros School of Business & Economics, Office of the Comptroller of the Currency and University of Minnesota
Downloads 776
141.

Accruals Accounting in Italian Local Governments: Is it Working? Can it Work?

SDA BOCCONI, Research Division Working Paper No. 03-87
Number of pages: 23 Posted: 23 May 2003
Working Paper Series
Bocconi University - Department of Policy Analysis and Public Management and SDA Bocconi
Downloads 775
142.

Risk Reporting Quality: Implications of Academic Research for Financial Reporting Policy

Number of pages: 61 Posted: 10 Dec 2011 Last Revised: 23 Dec 2011
Working Paper Series
New York University (NYU) - Leonard N. Stern School of Business
Downloads 774
143.

It Pays to Write Well

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 57 Posted: 05 Dec 2015 Last Revised: 10 Jul 2016
Accepted Paper Series
Cornell University - Dyson School of Applied Economics and Management and University of South Carolina, Darla Moore School of Business
Downloads 773
144.

Reporting Regulation and Corporate Innovation

LawFin Working Paper No. 8
Number of pages: 91 Posted: 17 Sep 2019 Last Revised: 24 Dec 2020
Working Paper Series
Columbia University, University of Chicago - Booth School of Business and Erasmus University Rotterdam (EUR) - RSM Erasmus University

Multiple version iconThere are 2 versions of this paper

Downloads 773
145.

The Costs of VAT: A Review of the Literature

Case Network Reports No. 106/2012
Number of pages: 66 Posted: 16 Mar 2012 Last Revised: 04 May 2012
Working Paper Series
CASE - Center for Economic and Social Research, University of Toronto - Joseph L. Rotman School of Management and affiliation not provided to SSRN
Downloads 767
146.

Board Diversity and Its Long-Term Effect on Firm Financial and Non-Financial Performance

Number of pages: 35 Posted: 28 Nov 2014 Last Revised: 17 Apr 2015
Working Paper Series
Lehigh University - Department of Accounting, Hang Seng Management College, Lehigh University and University of Texas - Pan American
Downloads 764
147.

Energy Consumption – Bitcoin’s Achilles Heel

Number of pages: 10 Posted: 21 Nov 2018 Last Revised: 29 Nov 2018
Working Paper Series
University of Texas at Dallas - Naveen Jindal School of Management, University of Texas at Dallas - Department of Accounting & Information Management and JSOM, University of Texas at Dallas
Downloads 759
148.

Does Mandatory Audit Firm Rotation Improve or Impair Corporate Investment Efficiency?

Number of pages: 44 Posted: 26 Apr 2010
Working Paper Series
University of Houston and Rice University
Downloads 756
149.

Comparing the Implementation of the EU Non-Financial Reporting Directive

Number of pages: 52 Posted: 04 Jan 2018 Last Revised: 15 Oct 2018
Working Paper Series
Frank Bold and Frank Bold
Downloads 753
150.

Segment Reporting: Is IFRS 8 Really Better?

Forthcoming in Accounting in Europe, A Journal of the European Accounting Association.
Number of pages: 46 Posted: 28 Nov 2012 Last Revised: 07 Mar 2015
Accepted Paper Series
University of Glasgow - Adam Smith Business School and University of Edinburgh Business School
Downloads 752