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JEL Code: M48

498,270 Total downloads

Viewing: 151 - 200 of 1,981 papers

151.

Do Management Eps Forecasts Allow Returns to Reflect Future Earnings? Implications for the Continuation of Management's Quarterly Earnings Guidance

Review of Accounting Studies, Vol. 16, No. 1, 2011
Number of pages: 60 Posted: 17 Jan 2008 Last Revised: 17 Apr 2013
Accepted Paper Series
Seoul National University - College of Business Administration, University of Tennessee, Haslam College of Business, Accounting and Information Management, Singapore Management University - School of Accountancy and University of Kentucky - Gatton College of Business and Economics
Downloads 743
152.

When One Size Does Not Fit All: A Literature Review on the Modifications of the Balanced Scorecard

Problems and Perspectives in Management, vol. 11, no. 3, pp. 61-69
Number of pages: 9 Posted: 10 Feb 2015
Accepted Paper Series
Leuphana University - Department of Accounting and Independent
Downloads 743
153.

Non-GAAP Earnings Disclosure in Loss Firms

Journal of Accounting Research, Forthcoming
Number of pages: 61 Posted: 19 Aug 2016 Last Revised: 30 Apr 2018
Accepted Paper Series
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and University of Amsterdam - Amsterdam Business School (ABS)

Multiple version iconThere are 2 versions of this paper

Downloads 742
154.

Victoria's Accrual Output Based Budgeting System - Delivering as Promised? Some Empirical Evidence

MGSM Working Paper Series No. WP 2003 - 23
Number of pages: 31 Posted: 02 Dec 2003
Working Paper Series
Southern Cross University
Downloads 740
155.

Shades of Gray: Internal Control Reporting by Chinese U.S.-listed Firms

Number of pages: 49 Posted: 19 Jun 2012 Last Revised: 10 Jun 2018
Working Paper Series
Tongji University - School of Economics & Management, University of Melbourne - Faculty of Business and Economics, The University of Hong Kong - Faculty of Business and Economics and Monash University Malaysia
Downloads 739
156.

Blockchain, Law, and Business Supply Chains: The Need for Governance and Legal Frameworks to Achieve Sustainability

Sulkowski, A. J. (2019). Blockchain, Business Supply Chains, Sustainability, and Law: The Future of Governance, Legal Frameworks, and Lawyers? Delaware Journal of Corporate Law, 43 (2), 303-345.
Number of pages: 13 Posted: 23 Jul 2018 Last Revised: 16 Sep 2019
Working Paper Series
Babson College
Downloads 737
157.

Mind the Gap: Why do Experts Have Differences of Opinion Regarding the Sufficiency of Audit Evidence Supporting Complex Fair Value Measurements?

Number of pages: 59 Posted: 04 Oct 2014 Last Revised: 04 Mar 2018
Working Paper Series
Brigham Young University, University of South Florida, Muma College of Business, Lynn Pippenger School of Accountancy and Texas Tech University - Rawls College of Business
Downloads 737
158.

Do Firms Use Tax Reserves to Meet Analysts’ Forecasts? Evidence from the Pre- and Post-FIN 48 Periods

Number of pages: 53 Posted: 23 Jul 2008 Last Revised: 18 Mar 2015
Working Paper Series
Michigan State University - Eli Broad College of Business, Purdue University and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 735
159.

Is the SEC Captured? Evidence from Comment-Letter Reviews

Harvard Business School Accounting & Management Unit Working Paper No. 17-087, Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 54 Posted: 06 Apr 2017 Last Revised: 09 Apr 2018
Accepted Paper Series
Harvard University - Business School (HBS), Causeway Capital Management, LLC and University of Oxford - Blavatnik School of Government
Downloads 735
160.

Perceptions Towards International Financial Reporting Standards (IFRS): The Case of Vietnam

Global Review of Accounting and Finance Journal, Vol.5, No.1, March 2014, pp.132-152
Number of pages: 21 Posted: 03 Apr 2014
Accepted Paper Series
RMIT University Vietnam, Swinburne University of Technology - Faculty of Business and Enterprise and Swinburne University of Technology - Faculty of Business and Enterprise
Downloads 735
161.

The Effect of Mandatory Audit Firm Rotation on Audit Quality, Audit Fees and Audit Market Concentration: Evidence from India

IIM Bangalore Research Paper No. 582 (2019)
Number of pages: 31 Posted: 26 Mar 2019
Working Paper Series
Indian Institute of Management (IIMB), Bangalore and Florida International University (FIU) - School of Accounting
Downloads 730
162.

The Effect of Mandatory Audit Firm Rotation on Audit Quality and Audit Fees: Empirical Evidence from the Korean Audit Market

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 40 Posted: 20 Feb 2011 Last Revised: 20 May 2014
Accepted Paper Series
Korea University, UNSW Australia Business School, School of Accounting and UNSW Australia Business School, School of Accounting
Downloads 729
163.

Mandatory Disclosure and Firm Behavior: Evidence from Share Repurchases

Accounting Review, Forthcoming
Number of pages: 53 Posted: 06 Apr 2010 Last Revised: 26 Jul 2014
Working Paper Series
University of Arizona
Downloads 727
164.

A Broad Analysis of United States Generally Accepted Accounting Principles and the Malaysian Accounting Standards Board Approved Accounting Standards

Number of pages: 17 Posted: 19 Sep 2003
Accepted Paper Series
National University of Malaysia (UKM) - School of Accounting, University of Hawaii at Manoa - School of Accountancy, National University of Malaysia (UKM) - School of Accounting and University of Hawaii at Manoa - School of Accountancy
Downloads 722
165.

Accounting Fraud, Auditing and the Role of Government Sanctions in China

Journal of Business Research, Vol. 68, Issue 6, pp.1186-1195, 2015
Number of pages: 42 Posted: 01 Mar 2014 Last Revised: 12 Mar 2015
Accepted Paper Series
Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Memphis - Fogelman College of Business and Economics, Zhejiang University and Tsinghua University
Downloads 720
166.

Usefulness of Fair Values for Predicting Banks’ Future Earnings: Evidence from Other Comprehensive Income and Its Components

Review of Accounting Studies, Vol. 21, No. 1, pp. 280-315, 2016
Number of pages: 44 Posted: 24 Oct 2012 Last Revised: 19 Feb 2016
Accepted Paper Series
University of Kentucky - Von Allmen School of Accountancy, University of Kentucky - Von Allmen School of Accountancy and University of Texas at Austin - Red McCombs School of Business
Downloads 720
167.

Real Effects of Private Country-by-Country Disclosure

Number of pages: 55 Posted: 14 Jun 2019 Last Revised: 05 Jun 2021
Working Paper Series
University of Texas at Austin and London Business School - Department of Accounting
Downloads 718
168.

A Roadblock to US Adoption of IFRS IS LIFO Inventory Valuation

Global Journal of Business Research, Vol. 4, No. 4, pp. 41-49, 2010
Number of pages: 9 Posted: 29 Jun 2011 Last Revised: 27 Feb 2012
Accepted Paper Series
Millennium Teaching University, New Jersey City University and Richard Stockton College of New Jersey
Downloads 714
169.

Accounting Manipulation, Peer Pressure, and Internal Control

27th Annual Conference on Financial Economics and Accounting Paper
Number of pages: 39 Posted: 25 Apr 2016 Last Revised: 30 May 2017
Working Paper Series
Booth School of Business, University of Chicago and University of Minnesota
Downloads 708
170.

The Enforcement of Say on Pay Votes and CEOs’ Investment Incentives

Number of pages: 67 Posted: 13 Apr 2010 Last Revised: 18 Aug 2014
Working Paper Series
University of Zurich - Department of Business Administration (IBW), University of Lausanne - Faculty of Business and Economics and University of Bern - Institute for Accounting
Downloads 707
171.

The Impact of Narrative Disclosure Readability on Bond Ratings and the Cost of Debt Capital

Review of Accounting Studies, Forthcoming, Kelley School of Business Research Paper No. 16-82
Number of pages: 45 Posted: 08 Nov 2016 Last Revised: 26 Nov 2016
Working Paper Series
Pennsylvania State University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 705
172.

Does Mandatory Disclosure Reduce the Cost of Capital? Evidence from Bonds

Number of pages: 34 Posted: 19 Jul 2004
Working Paper Series
George Washington University - School of Business
Downloads 704
173.

Stress Tests: From Arts to Science

Number of pages: 29 Posted: 10 Jan 2010 Last Revised: 28 Sep 2010
Working Paper Series
University of Applied Sciences Vorarlberg and Hungarian Academy of Sciences (HAS) - Alfréd Rényi Institute of Mathematics
Downloads 703
174.

Disclosure Tone and Shareholder Litigation

Accounting Review, Vol. 86, No. 6, 2011
Number of pages: 51 Posted: 02 Nov 2011
Accepted Paper Series
University of Colorado at Boulder - Leeds School of Business, Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Colorado at Boulder - Leeds School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 700
175.

Relation between Auditor Quality and Corporate Tax Aggressiveness: Implications of Cross-Country Institutional Differences

Auditing: A Journal of Practice & Theory, Vol. 35, No. 4, 2016, Singapore Management University School of Accountancy Research Paper No. 2016-37
Number of pages: 59 Posted: 15 Jan 2016 Last Revised: 27 Feb 2017
Accepted Paper Series
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 696
176.

How Does Financial Reporting Regulation Affect Firms’ Banking?

The Review of Financial Studies, Volume 31, Issue 4, 1 April 2018, Pages 1265-1297
Number of pages: 95 Posted: 25 Jul 2015 Last Revised: 01 Jul 2018
Accepted Paper Series
Columbia University, Carl von Ossietzky University of Oldenburg and ESMT Berlin
Downloads 693
177.

The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability

Accounting in Europe (Forthcoming)
Number of pages: 55 Posted: 05 Aug 2016
Accepted Paper Series
Vienna University of Economics and Business
Downloads 692
178.

Board Gender Diversity and Going Concern Audit Opinions

2012 Financial Markets & Corporate Governance Conference
Number of pages: 31 Posted: 04 Jan 2012 Last Revised: 26 Nov 2019
Working Paper Series
QUT School of Business, University of Queensland - Business School and Hitotsubashi University
Downloads 689
179.

Detection and Severity Classifications of Sarbanes-Oxley Section 404 Internal Control Deficiencies

Forthcoming in The Accounting Review
Number of pages: 2 Posted: 20 Feb 2009 Last Revised: 04 Nov 2010
Accepted Paper Series
Bentley University - Department of Accountancy and Bentley University
Downloads 681
180.

The Puzzle of Corporate Governance Definition(s): A Content Analysis

Corporate Board: Role, Duties & Composition, Vol. 8, Issue 2, pp. 13-23, 2012
Number of pages: 13 Posted: 20 May 2012 Last Revised: 17 Dec 2014
Accepted Paper Series
Hellenic Open University, Panteion University of Athens - Panteion University of Political and Social Sciences and University of Thessaly
Downloads 681
181.

Compensation Disclosures and Strategic Commitment: Evidence from Revenue-Based Pay

Number of pages: 64 Posted: 01 Nov 2016 Last Revised: 13 Aug 2020
Working Paper Series
The Wharton School of the University of Pennsylvania
Downloads 679
182.

The Effects of Audit Risk and Information Importance on Auditor Memory During Working Paper Review

Number of pages: 43 Posted: 09 May 1997
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting and University of Iowa - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 678
183.

Decentralization, Performance Evaluation and Government Performance

AAA 2009 Management Accounting Section (MAS) Meeting Paper
Number of pages: 52 Posted: 18 Jul 2008
Working Paper Series
VU University Amsterdam - Amsterdam Research Center in Accounting and VU University Amsterdam - Amsterdam Research Center in Accounting
Downloads 676
184.

Local Government Annual Report: An Accountability Medium?

SDA Bocconi Research Division Working Paper No. 02-81
Number of pages: 30 Posted: 21 Apr 2003
Working Paper Series
Bocconi University - Department of Policy Analysis and Public Management
Downloads 670
185.

The Economic Consequences of Audit Firms’ Quality Control System Deficiencies

Management Science, Forthcoming
Number of pages: 73 Posted: 04 Aug 2016 Last Revised: 14 Jan 2019
Accepted Paper Series
Downloads 669
186.

Imperfect Accounting and Reporting Bias

Kelley School of Business Research Paper No. 15-29
Number of pages: 59 Posted: 06 Apr 2015 Last Revised: 12 Oct 2018
Working Paper Series
University of Minnesota - Twin Cities - Carlson School of Management, Hong Kong University of Science and Technology - Department of Accounting and Indiana University - Kelley School of Business - Department of Finance

Multiple version iconThere are 2 versions of this paper

Downloads 654
187.

Say-on-Pay: Is Anybody Listening?

Multinational Finance Journal, Vol. 20, No. 4, p. 273-322, 2016
Number of pages: 50 Posted: 11 Jul 2017
Accepted Paper Series
DePaul University, Rutgers, The State University of New Jersey - Rutgers Business School and Rutgers, The State University of New Jersey - Accounting & Information Systems
Downloads 649
188.

Are All Independent Directors Equally Informed? Evidence Based on Their Trading Returns and Social Networks

Management Science, Forthcoming
Number of pages: 40 Posted: 01 May 2011 Last Revised: 04 Dec 2013
Accepted Paper Series
The Chinese University of Hong Kong (CUHK) - School of Accountancy, University of Arizona - Department of Accounting (deceased), Shanghai University of Finance and Economics - School of Accountancy and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Downloads 637
189.

Disclosure Universes and Modes of Information: Banks, Innovation, and Divergent Regulatory Quests

Yale Journal on Regulation, Vol. 31, No. 3, 2014
Number of pages: 103 Posted: 27 May 2014 Last Revised: 22 Oct 2014
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads 633
190.

Do the FASB's Standards Add Shareholder Value?

Number of pages: 71 Posted: 08 Apr 2017
Working Paper Series
University of Texas at Austin - Red McCombs School of Business, University of Houston - Department of Accountancy & Taxation, Columbia Business School and Duke University - Fuqua School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 633
191.

Responding to Activist Short Sellers: Allegations, Firm Responses, and Outcomes

Number of pages: 56 Posted: 15 Jul 2020 Last Revised: 22 Feb 2021
Working Paper Series
Humboldt-Universität zu Berlin and London Business School

Multiple version iconThere are 2 versions of this paper

Downloads 631
192.

Perceptions of Accounting Professionals Towards International Financial Reporting Standards (IFRS) in Developing Country: Evidence from Vietnam

World Business Institute, Proceedings of the 3rd Global Accounting, Finance, and Economics Conference, May 2013
Number of pages: 22 Posted: 11 Apr 2014 Last Revised: 16 Apr 2014
Accepted Paper Series
RMIT University Vietnam, Swinburne University of Technology - Faculty of Business and Enterprise and Swinburne University of Technology - Faculty of Business and Enterprise
Downloads 629
193.

Going the Extra Mile: Distant Lending and Credit Cycles

Number of pages: 95 Posted: 13 Nov 2018 Last Revised: 05 Dec 2020
Working Paper Series
University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 627
194.

Corporate Sustainability: Theoretical and Integrated Strategic Imperative and Pragmatic Approach

The Journal of Business Inquiry 2017, 16, Special Issue (Issue 1)
Number of pages: 28 Posted: 30 Mar 2018
Accepted Paper Series
University of Memphis - School of Accountancy
Downloads 624
195.

Does High Leverage Impact Earnings Management? Evidence from Non-Cash Mergers and Acquisitions

Alsharairi, M. and Salama, A. (2012). Does High Leverage Impact Earnings Management? Evidence from Non-cash Mergers and Acquisitions, Journal of Financial and Economic Practice, Volume 12 (1) pp.17-33
Number of pages: 13 Posted: 06 Nov 2012
Accepted Paper Series
German Jordanian University (GJU)
Downloads 619
196.

The Relevance of International Financial Reporting Standards (IFRS) to a Developing Country: Evidence from Vietnam

Proceedings of the Second Engaging with Vietnam Conference, 2010
Number of pages: 15 Posted: 11 Apr 2014
Accepted Paper Series
RMIT University Vietnam
Downloads 617
197.

Intangibles: The Impaired Accounting Challenge

Number of pages: 15 Posted: 05 Jan 2017
Working Paper Series
Texas Woman's University - College of Business, Texas Woman's University and Texas Woman's University
Downloads 616
198.

ELPR: A New Approach to Measuring the Capital Adequacy of Commercial Banks

Number of pages: 57 Posted: 28 Jun 2019 Last Revised: 20 Oct 2020
Working Paper Series
Stanford University - Graduate School of Business, Nipun Capital and Renmin University of China - School of Business
Downloads 614
199.

Corporate Governance and Firm Survival

Number of pages: 59 Posted: 15 Feb 2006 Last Revised: 15 Jul 2017
Working Paper Series
California State University, East Bay, University of Texas at Dallas and Villanova University - Department of Finance

Multiple version iconThere are 2 versions of this paper

Downloads 613
200.

An Analysis of 'Little r' Restatements

Fordham University Schools of Business Research Paper No. 2407659
Number of pages: 50 Posted: 11 Mar 2014 Last Revised: 18 Nov 2014
Working Paper Series
Fordham University - Gabelli School of Business and Fordham University
Downloads 610