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289620939 Companies' perspectives of the New Zealand emissions trading scheme.  
This paper explores, through semi-structured interviews, energy-intensive companies' perspectives on how the key mechanisms of the New Zealand Emissions Trading Scheme (NZ ETS) (linking,...
289620938 Contingent claim valuation: the case of advanced index certificates.  
In this paper we introduce a new financial product named Advanced Index Certificates and we provide detailed descriptions of the product specifications. We show that the payoff of an Advanced...
289620937 Environmental liabilities and stock price responses to FASB Interpretation No. 47.  
Historically, corporations have used different methods to classify and record conditional asset retirement obligations including environmental liabilities. To bring consistency and...
289620936 An evaluation of the FASB's conceptual framework from a user's perspective.  
The accounting conceptual framework has been criticized for not providing an adequate basis for standard setting. This inadequacy is evidenced by the Financial Accounting Standards Board's...
289620935 The impact of stock options compensation on earnings and probability of bankruptcy.  
The objective of this study is to provide a basic and direct empirical investigation into the impact of stock options compensation on the earnings and the probability of bankruptcy of the firm. We...
289620934 Holistic risk management: an expanded role for internal auditors.  
Internal auditors have always been engaged in elements of risk management by testing controls and examining their organizations' compliance with internal policies and externally-imposed laws...
289620933 Airline safety margins, maintenance expenditures, and myopic behavior: an empirical investigation.  
This study examines the effect of deregulation on the maintenance policies of U.S. air carriers. Since maintenance expenditures have a large discretionary component, it is hypothesized that...
289620932 Letter from the editor.  
274409728 Using intellectual capital disclosure as a framework for nonfinancial disclosures: the Danish experience.  
This paper aims to study whether intellectual capital disclosure by Danish companies is consistent in either the number of indicators disclosed and/or the types of indicators disclosed....
274409727 Financial crisis and short selling: do regulatory bans really work? Evidence from the Italian market.  
The global financial crisis and its effect on stock market volatility seems to have convinced market regulators of the extent of the destabilizing effect of short-selling and how it contributes to...
274409726 Analysts' earnings forecasts: implications for managed earnings via pension expense.  
Analysts' earnings forecasts create capital market incentives for firms to manage bottom-line reported earnings. This study examines whether or not pension expense is strategically used by firms...
274409725 Financial performance of computer network and information technology services companies in bull and bear markets.  
Stock market volatility has been omnipresent in the information technology sector. This manuscript compares the stock performance of computer network and information technology companies across...
274409724 The relationship between profitability and the level of compliance to the International Financial Reporting Standards (IFRS): an empirical investigation on publicly listed corporations in the Philippines.  
This paper is to empirically identify the magnitude of financial disclosures by Philippine companies particularly those that belong in three (3) Industries such as Food, Beverage &...
274409723 Adverse internal control over financial reporting opinions and auditor dismissals/resignations.  
This paper studies the factors that affect a firm's choice to dismiss or remain with their incumbent auditors when faced with adverse auditor opinions on the design and effectiveness of their...
274409722 The impact of mandatory IFRS adoption on stock exchange listings: international evidence.  
This paper investigates the change in firm listing activities in thirteen countries around two IFRS adoption events, the time the IFRS adoption decision is made and the time IFRS becomes...
274409721 Reactions to the 2008 economic crisis and the theory of planned behavior.  
One of the largest economic crises faced by this generation in the United States had many adults re-thinking their employment and investment strategies. By the early fall of 2008, many Americans...
274409720 The usefulness of contingent claims analysis in predicting corporate credit ratings.  
Recent research on credit risk focuses on contingent claims analysis, under which the probability a firm will default on its debt can be estimated using equity market and accounting data. As most...
274409719 Letter from the editor.  
263035504 The effect of new international accounting standards on firms from India and US.  
Companies that participate in the "Global Economy" must develop accounting systems that provide the internal information required by managers to run the organization and external...
263035503 The call for increasing the international component of accounting education.  
This study examines the call for accounting curricula to increase its coverage of international issues as a result of the globalization of business. In particular, coverage of International...
263035502 Managed earnings: a closer look at pension expense.  
Relatively recent earnings management studies provide evidence companies manage reported earnings to achieve certain capital market reporting objectives. However, there seems to be limited...
263035501 An ex-post evaluation of Sarbanes-Oxley act on firms' intrinsic value: a principal-agent framework.  
The Sarbanes-Oxley Act of 2002 (SOX) is viewed as the regulatory solution to accounting and financial scandals that creates a way of re-aligning the goals and behavior of the manager-agent...
263035500 Are companies that report material weaknesses in internal control more likely to restate their financial statements?  
This study provides empirical evidence on the relationship between reported material weaknesses in internal control and the probability of a company restating its earnings, based on a sample of...
263035499 Why the Fama-French factors work and serial correlation too.  
We show that the definition of return implicitly contains book to market and size from two time periods. Assuming the Fama and French (FF) factors mimic book to market and size, we show that...
263035498 Contributing success factors within the financial planning profession: inside financial planner perceptions.  
Financial planner perceptions are made upof a complex neural blend of client management qualities, client demographic qualities, personal qualities, business practice qualities, and job qualities....
263035497 Mutual fund performance and board characteristics relating to manager terminations.  
263035496 Does the weighted cost of capital associate with returns on operation and financial assets with investor anticipation or reaction? [And do operating and financial assets have synergy?] 2010.  
The relation of firm accounting information and investor decision-making is a key financial accounting issue for the proposed FASB/IASB financial accounting presentation standard. Firm...
263035495 Letter from the editor.  
263157442 How does prior information affect analyst forecast herding?  
This research investigates how prior information affects analyst herding. Results indicate the probability of herding among analysts is greater with large information shocks. Evidence also shows...
263157441 Understanding the relationship of domestic and international factors with stock prices in India: an application of arch.  
The present study attempts to identify the determinants of stock price level in India, an emerging market in the world. A multiple regression model is formulated for that purpose taking care of...
263157440 Margin debt balance vs. stock market movements and expected GDP growth.  
Changes in margin debt balance at both the New York Stock Exchange and the NASDAQ stock market follow the movements of major stock indexes and expected GDP growth. This indicates that margin debt...
263157439 Intraday study of the market reaction to distributed denial of service (DOS) attacks on internet firms.  
This study investigates the market reaction to distributed denial of service (DoS) attacks on internet firms and the information transfer affecting the market value of non-attacked internet and...
263157438 Earnings management: the case of sudden CEO death.  
The topic of earnings management has broad appeal in both accounting and finance literature. Many of the existing studies on this topic try to determine if incoming CEOs manage earnings in the...
263157437 Corporate social and financial performance: a canonical correlation analysis.  
A major stream of research has resulted from efforts to understand the relationship between social performance and financial performance that exists for corporations. Can a company do well by...
263157436 Analyzing financial statements after converging international financial reporting standards and us financial accounting standards for publicly traded companies in the USA.  
The most significant event in nearly a century affecting the professions of accounting and financial analysis is the planned adoption of International Financial Reporting Standards (IFRS)...
263157435 Letter from the editor.  
256603224 An analysis of the content of Form 20-F U.S. GAAP reconciliation by foreign entities employing IFRS: is the SEC IFRS roadmap premature?  
In 2007, the Securities and Exchange Commission (SEC) initiated perhaps the most aggressive actions over the past fifty years involving a relaxation of the rule(s) for certain foreign entities...
256603223 Do firms manipulate earnings when entering the bond market?  
This paper examines whether firms issuing bonds engage in earnings management via either accrual-based or real activities. Based on a sample of bond issuers from 1992 through 2002, we document...
256603222 Defined benefit vs. defined contribution retirement plans for faculty: an exploration of the cost of a portable retirement.  
This study is designed to illustrate the differences between a defined benefit and a defined contribution plan for university faculty. It is a case study of the University System of Georgia and...
256603221 Corporate risk information in annual reports and stock price behavior in the United Arab Emirates.  
Regulators enforce different binding and non-binding rules for the corporate firms to publish adequate risk information in their annual report. Adequate risk information in annual report may...
256603220 Earnings management and long-run stock underperformance of private placements.  
The study investigates whether private placement issuers manipulate their earnings around the time of issuance and the effect of earnings management on the long-run stock performance. We find that...
256603219 Do CEOs and principal financial officers take a "bath" separately or together?: an investigation of discretionary accruals surrounding appointments of new CEOS and PFOS.  
This study presents the first targeted examination of changes in financial reporting surrounding the appointment of both new CEOs and Principal Financial Officers (PFOs). We identify companies...
256603218 Letter from the editors.  
235631625 Stock splits and when-issued trading: a test of the signaling theory.  
This study investigates empirically the presence/absence of when-issued trading in a sample of firms announcing stock splits in 2005 and 2006. The findings indicate that the operational...
235631624 Code comprehension and aggressiveness among corporate tax executives: the impact of certification and licensure.  
Research has shown that corporate tax executive certification and licensure (credentials) are important indicators of tax resource allocation within a corporation. This study investigates the...
235631623 Minority stockholder information relevance: wealth effects and/or monitoring?  
Noncontrolling interests (NCI) are created from investment decisions that may have implications for stock prices and diversification. This study examines minority interest financial statement...
235631622 Why do analysts issue long-term earnings growth forecasts? An empirical analysis.  
We examine analysts' motives to issue long-term earning growth (LTG) forecasts. We find that analysts are more likely to issue LTG forecasts when their incentive to please managers is strong....
235631621 Has the adoption of SFAS 158 caused firms to underestimate pension liability? A preliminary study of the financial reporting impact of SFAS 158.  
SFAS 158 mandates that firms fully recognize the funded status of defined-benefit pension plans on the balance sheet and use the Projected Benefit Obligation to estimate that status. Since...
235631620 Factors associated in housing market dynamics: an exploratory longitudinal analysis.  
This study reports the differential effect of number of houses sold and number of houses for sale on the housing starts. Cross-correlation analysis reveals that the lead-lag relationship between...
235631619 Mutual fund performance persistence: still true?  
The purpose of this paper is to examine the performance persistence of a large sample of mutual funds over time. Specifically do mutual fund managers show positive (negative) performance year...

Matches 1 - 50 out of 390 1 2 3 4 5 6 7 8 >