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JEL Code: M4

9,754,218 Total downloads

Viewing: 101 - 150 of 22,839 papers

101.

The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting

Number of pages: 80 Posted: 20 Oct 2000
Working Paper Series
University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 6,884
102.

Detecting Deceptive Discussions in Conference Calls

Journal of Accounting Research, Vol. 50, Issue 2, pp. 495-540, 2012 , Rock Center for Corporate Governance at Stanford University Working Paper No. 83
Number of pages: 71 Posted: 17 Mar 2010 Last Revised: 10 Apr 2013
Accepted Paper Series
Stanford University - Graduate School of Business and University of Chicago - Booth School of Business
Downloads 6,863
103.

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 6,809
104.

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 6,805
105.

Residual Income Valuation: The Problems

Number of pages: 24 Posted: 24 May 2000
Working Paper Series
Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 6,792
106.

Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 52 Posted: 28 Sep 2005
Working Paper Series
Texas A&M University College Station, Harvard Business School and Northwestern University - Kellogg School of Management

Multiple version iconThere are 3 versions of this paper

Downloads 6,733
107.

Financial Analysis and Control - Financial Ratio Analysis (In Spanish)

Number of pages: 57 Posted: 29 Mar 2009 Last Revised: 25 Jun 2012
Working Paper Series
Grupo Consultor CAV Capital Advisory & Valuation and Pontifical University Javeriana Cali
Downloads 6,727
108.

Earnings Surprises, Growth Expectations, and Stock Returns: Don't Let an Earnings Torpedo Sink Your Portfolio

Number of pages: 59 Posted: 28 Jul 1999
Working Paper Series
The University of Chicago - Booth School of Business and University of Southern California - Leventhal School of Accounting
Downloads 6,723
109.

Management of Information Systems: Insights from Management Accounting Research

Information & Management, Vol. 43, No. 8, pp. 1014-1024, December 2006
Number of pages: 39 Posted: 07 Aug 2006 Last Revised: 30 Jan 2011
Accepted Paper Series
Monash University Malaysia and City University of Hong Kong (CityUHK) - Department of Management Sciences
Downloads 6,706
110.

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 6,691
111.

Environmental Management Accounting: Techniques and Benefits

Jurnal Akuntansi Universitas Jember, Vol. 7, No. 1, pp. 23-35
Number of pages: 20 Posted: 22 Nov 2009
Accepted Paper Series
Swinburne University of Technology
Downloads 6,680
112.

The Development of Corporate Performance Measures: Benchmarks Before Eva

Number of pages: 12 Posted: 17 Sep 1999
Working Paper Series
Yale School of Management and Yale School of Management - International Center for Finance
Downloads 6,658
113.

Conservatism in Accounting - Part Ii: Evidence and Research Opportunities

Number of pages: 36 Posted: 27 Aug 2003
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 6,632
114.

Capital Structure and Debt Structure

AFA 2009 San Francisco Meetings Paper, EFA 2008 Athens Meetings Paper
Number of pages: 56 Posted: 19 Mar 2008 Last Revised: 18 Feb 2010
Working Paper Series
Stanford Graduate School of Business and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 6,621
115.

Earnings Management Through Real Activities Manipulation

Number of pages: 54 Posted: 19 Dec 2003
Working Paper Series
Boston College
Downloads 6,564
116.

The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting: Another View

Number of pages: 41 Posted: 10 Nov 2000
Working Paper Series
Stanford University - Graduate School of Business, Stanford University and University of North Carolina Kenan-Flagler Business School

Multiple version iconThere are 2 versions of this paper

Downloads 6,516
117.

The Accrual Anomaly

Number of pages: 36 Posted: 28 Mar 2011
Working Paper Series
USC Marshall School of Business, Drexel University and University of Southern California - Leventhal School of Accounting
Downloads 6,495
118.

Stock Returns, Aggregate Earnings Surprises, and Behavioral Finance

MIT Sloan Working Paper No. 4284-03
Number of pages: 42 Posted: 10 Jan 2005 Last Revised: 24 Feb 2009
Working Paper Series
Dartmouth College - Tuck School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Rochester – Simon Business School
Downloads 6,454
119.

Accounting Discretion, Corporate Governance and Firm Performance

Number of pages: 65 Posted: 20 Jan 2004
Working Paper Series
Chapman University - The George L. Argyros School of Business & Economics, Columbia Business School and Duke University - Fuqua School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 6,436
120.

Why and How Investors Use ESG Information: Evidence from a Global Survey

Financial Analysts Journal, 2018, Volume 74 Issue 3, pp. 87-103.
Number of pages: 41 Posted: 02 Mar 2017 Last Revised: 06 Feb 2020
Working Paper Series
University of Oxford - Said Business School and Harvard Business School
Downloads 6,420
121.

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 6,292
122.

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 6,251
123.

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

Number of pages: 55 Posted: 08 Jul 2011
Working Paper Series
Boston College
Downloads 6,235
124.

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 6,230
125.

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 Memphis - School of Accountancy, Brigham Young University - School of Accountancy, University of Texas at Austin - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 6,145
126.
Downloads 6,107
127.

Identifying Overvalued Equity

Johnson School Research Paper Series No. #09-09
Number of pages: 60 Posted: 21 May 2008 Last Revised: 12 May 2014
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting and Syracuse University
Downloads 6,047
128.

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 6,021
129.

Luca Pacioli: The Father of Accounting

Number of pages: 12 Posted: 07 Sep 2013 Last Revised: 08 Mar 2018
Working Paper Series
Texas A&M University-Corpus Christi-Department of Accounting
Downloads 5,996
130.

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 Washington

Multiple version iconThere are 2 versions of this paper

Downloads 5,977
131.

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 5,957
132.

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 5,952
133.

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 5,877
134.

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 5,854
135.

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 5,821
136.

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 5,778
137.

The Impact of Information Technology on Management Accounting Practices

Number of pages: 38 Posted: 03 Jan 2011
Working Paper Series
York University
Downloads 5,769
138.

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 5,744
139.

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 5,730
140.

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 5,714
141.

The Financial Psychology of Worry and Women

Number of pages: 53 Posted: 15 Feb 2008 Last Revised: 17 Jul 2008
Working Paper Series
Washington and Lee University
Downloads 5,707
142.

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 5,706
143.

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 5,665
144.

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 5,652
145.

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 5,642
146.

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 5,636
147.

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 5,580
148.

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 - Faculty of Business Studies and Economics
Downloads 5,575
149.

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 5,549
150.

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 5,468