Does accounting quality change following a switch from U.S. GAAP to IFRS? Evidence from Germany Fulltext Access 17 Pages 2012
CAPM for estimating the cost of equity capital: Interpreting the empirical evidence Fulltext Access 17 Pages 2012
Endogenous technological progress and the cross-section of stock returns Fulltext Access 17 Pages 2012
Earnings management and the role of auditors in an unusual IFRS context: The case of Greece Fulltext Access 17 Pages 2012
The perceived fairness of performance evaluation: The role of uncertainty Fulltext Access 17 Pages 2012
Stock options and managerial incentives for risk taking: Evidence from FAS 123R Fulltext Access 17 Pages 2012
Women on boards of directors and corporate philanthropic disaster response Fulltext Access 17 Pages 2012
Accounting decoupled: A case study of accounting regime change in a Malaysian company Fulltext Access 17 Pages 2012
Visualizing the negative space: Making feminine accounting practices visible by reference to Japanese women's household accounting practices Fulltext Access 17 Pages 2012
Implicit racial prejudice against African-Americans in balanced scorecard performance evaluations Fulltext Access 17 Pages 2012
Accounting standard changes and foreign analyst behavior: Evidence from China Fulltext Access 17 Pages 2012
Qualitative management accounting research: Assessing deliverables and relevance Fulltext Access 17 Pages 2012
Judicial interpretation of the will of the state: A Hegelian perspective in the context of taxation Fulltext Access 17 Pages 2012
Strategy, political regulation and management control in the public sector: Institutional and critical perspectives Fulltext Access 18 Pages 2012
An empirical study of the effect of venture capital participation on the accounting information quality of IPO firms Fulltext Access 18 Pages 2012
Opening the black box of management accounting information exchanges in buyer–supplier relationships Fulltext Access 18 Pages 2012
The erosion of jurisdiction: Auditing in a market value accounting regime Fulltext Access 18 Pages 2012
Green supply chain management innovation diffusion and its relationship to organizational improvement: An ecological modernization perspective Fulltext Access 18 Pages 2012
Hedge funds as liquidity providers: Evidence from the Lehman bankruptcy Fulltext Access 18 Pages 2012
Accounting discretion, loan loss provisioning, and discipline of Banks' risk-taking Fulltext Access 18 Pages 2012
Financial reporting frequency, information asymmetry, and the cost of equity Fulltext Access 18 Pages 2012
“We were the first to support a major is innovation”. Research into the motivations of spanish pioneers in XBRL Fulltext Access 18 Pages 2012
Market relevance of university accounting programs: Evidence from Australia Fulltext Access 18 Pages 2012
Management letter comments: Their determinants and their association with financial reporting quality in local government Fulltext Access 18 Pages 2012
Framing, decision-aid systems, and culture: Exploring influences on fraud investigations Fulltext Access 18 Pages 2012
IFRS Taxonomy and financial reporting practices: The case of Italian listed companies Fulltext Access 18 Pages 2012
Will XBRL improve corporate governance? : A framework for enhancing governance decision making using interactive data Fulltext Access 18 Pages 2012
The SEC's retail investor 2.0: Interactive data and the rise of calculative accountability Fulltext Access 18 Pages 2012
The role of cross-listing, foreign ownership and state ownership in dividend policy in an emerging market Fulltext Access 18 Pages 2012
Relative performance evaluation and executive compensation: Evidence from Chinese listed companies Fulltext Access 18 Pages 2012
Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses Fulltext Access 18 Pages 2012
Do option markets undo restrictions on short sales? Evidence from the 2008 short-sale ban Fulltext Access 18 Pages 2012
The seeds of a crisis: A theory of bank liquidity and risk taking over the business cycle Fulltext Access 18 Pages 2012
Doing battle with short sellers: The conflicted role of blockholders in bear raids Fulltext Access 18 Pages 2012
Syrian women accountants’ attitudes and experiences at work in the context of globalization Fulltext Access 18 Pages 2012
Investment-cash flow sensitivity cannot be a good measure of financial constraints: Evidence from the time series Fulltext Access 18 Pages 2012
What does futures market interest tell us about the macroeconomy and asset prices? Fulltext Access 18 Pages 2012
Vertical integration to avoid contracting with potential competitors: Evidence from bankers' banks Fulltext Access 18 Pages 2012
Variance bounds on the permanent and transitory components of stochastic discount factors Fulltext Access 18 Pages 2012
The Dutch East-India Company and accounting for social capital at the dawn of modern capitalism 1602–1623 Fulltext Access 19 Pages 2012
An instructional note on business risk and audit implications: Seasonality at Mattel Fulltext Access 19 Pages 2012
Implementing an RFID-based manufacturing process management system: Lessons learned and success factors Fulltext Access 19 Pages 2012
Transforming technology management education: Value creation-learning in the early twenty-first century Fulltext Access 19 Pages 2012
Investigating the use of information technology in managing innovation: A case study from a university technology transfer office Fulltext Access 19 Pages 2012
Learning and innovation in the context of process-focused management practices: The case of an environmental management system Fulltext Access 19 Pages 2012
The dynamics of local and interactive effects on innovation adoption: The case of electronic commerce Fulltext Access 19 Pages 2012
The effect of strategic and operating turnaround initiatives on audit reporting for distressed companies Fulltext Access 19 Pages 2012
An instructional assignment for student engagement in auditing class: Student movies and the AICPA Core Competency Framework Fulltext Access 19 Pages 2012
Executive overconfidence and the slippery slope to financial misreporting Fulltext Access 19 Pages 2012
The impact of implied facilities cost of money subsidies on capital expenditures and the cost of debt in the defense industry Fulltext Access 19 Pages 2012
Analyzing the state-accounting profession dynamic: Some insights from the professionalization experience in China Fulltext Access 19 Pages 2012
Investor attention, psychological anchors, and stock return predictability Fulltext Access 19 Pages 2012
How (not) to pay for advice: A framework for consumer financial protection Fulltext Access 19 Pages 2012
Approved routes and alternative paths: The construction of women's careers in large accounting firms. Evidence from the French Big Four Fulltext Access 19 Pages 2012
An “unofficial” history of race relations in the South African accounting industry, 1968–2000: Perspectives of South Africa's first black chartered accountants Fulltext Access 19 Pages 2012
Illiquidity or credit deterioration: A study of liquidity in the US corporate bond market during financial crises Fulltext Access 19 Pages 2012
Executive stock options, differential risk-taking incentives, and firm value Fulltext Access 19 Pages 2012
Configuring management control systems: Theorizing the integration of strategy and sustainability Fulltext Access 19 Pages 2012
Technical trading revisited: False discoveries, persistence tests, and transaction costs Fulltext Access 19 Pages 2012
Public market staging: The timing of capital infusions in newly public firms Fulltext Access 19 Pages 2012
Internal corporate governance and the use of IPO over-financing: Evidence from China Fulltext Access 19 Pages 2012
How are shorts informed? : Short sellers, news, and information processing Fulltext Access 19 Pages 2012
The impact of tagging qualitative financial information on investor decision making: Implications for XBRL Fulltext Access 19 Pages 2012
A review of dashboards in performance management: Implications for design and research Fulltext Access 19 Pages 2012
Compensation discussion and analysis (CD&A): Readability and management obfuscation Fulltext Access 19 Pages 2012
Disclosure and agency conflict: Evidence from mutual fund commission bundling Fulltext Access 19 Pages 2012
Decomposition of progressivity and inequality indices: Inferences from the US federal income tax system Fulltext Access 19 Pages 2012
Whose rights? Professional discipline and the incorporation of a (human) rights framework: The case of ICAS Fulltext Access 19 Pages 2012