Voluntary disclosure and the cost of equity capital: Evidence from management earnings forecasts Fulltext Access 19 Pages 2011
A regional diffusion theory explanation for states’ proposal and adoption of anti-passive investment company laws Fulltext Access 19 Pages 2011
Technology roadmapping for technology-based product–service integration: A case study Fulltext Access 19 Pages 2011
An investigation of project complexity's influence on team communication using Monte Carlo simulation Fulltext Access 19 Pages 2011
Effects of cash flow statement reclassifications pursuant to the SEC’s one-time allowance Fulltext Access 19 Pages 2011
Do earnings reported under IFRS tell us more about future earnings and cash flows? Fulltext Access 19 Pages 2011
The disparity between long-term and short-term forecasted earnings growth Fulltext Access 19 Pages 2011
The association between non-financial performance measures in executive compensation contracts and earnings management Fulltext Access 19 Pages 2011
Research for sale: Determinants and consequences of paid-for analyst research Fulltext Access 19 Pages 2011
The calculative reproduction of social structures - The field of gem mining in Sri Lanka Fulltext Access 19 Pages 2011
Big four accounting firms’ annual reviews: A photo analysis of gender and race portrayals Fulltext Access 19 Pages 2011
Power over empowerment: Encountering development accounting in a Sri Lankan fishing village Fulltext Access 19 Pages 2011
Accounting as a legitimising device in voluntary price agreements: The Dundee jute industry, 1945–1960 Fulltext Access 19 Pages 2011
Decision aid reliance: Modeling the effects of decision aid reliability and pressures to perform on reliance behavior Fulltext Access 19 Pages 2011
Building an organizational capability for radical innovation: The direct managerial role Fulltext Access 19 Pages 2011
Assessing the effectiveness of financial reporting harmonization for emerging market banks: The case of Banco Serfin Fulltext Access 19 Pages 2011
Media coverage and voluntary environmental disclosures: A developing country exploratory experiment Fulltext Access 19 Pages 2011
Do delays in expected loss recognition affect banks' willingness to lend? Fulltext Access 20 Pages 2011
Impact of enterprise resource planning systems on management control systems and firm performance Fulltext Access 20 Pages 2011
“When you make manager, we put a big mountain in front of you”: An ethnography of managers in a Big 4 Accounting Firm Fulltext Access 20 Pages 2011
25 Years of Giddens in accounting research: Achievements, limitations and the future Fulltext Access 20 Pages 2011
Does the stock market fully value intangibles? Employee satisfaction and equity prices Fulltext Access 20 Pages 2011
IFRS and the regulatory environment: The case of U.S. investor allocation choice Fulltext Access 20 Pages 2011
Accounting for mergers and reverse mergers: An instructional assignment using SEC Form 10-K and S-4 disclosures Fulltext Access 20 Pages 2011
The Whonka Chocolate Company: Corporate governance and controls over financial reporting Fulltext Access 20 Pages 2011
Do modified audit opinions have economic consequences? Empirical evidence based on financial constraints Fulltext Access 20 Pages 2011
The accountancy profession and the ambiguities of globalisation in a post-colonial, Middle Eastern and Islamic context: Perceptions of accountants in Syria Fulltext Access 20 Pages 2011
From counting risk to making risk count: Boundary-work in risk management Fulltext Access 20 Pages 2011
A theory of corporate financial decisions with liquidity and solvency concerns Fulltext Access 20 Pages 2011
Maxing out: Stocks as lotteries and the cross-section of expected returns Fulltext Access 20 Pages 2011
Breaking down the barriers: Competition, syndicate structure, and underwriting incentives Fulltext Access 20 Pages 2011
Sarbanes–Oxley Act and the quality of earnings and accruals: Market-based evidence Fulltext Access 20 Pages 2011
Does access to external finance improve productivity? Evidence from a natural experiment Fulltext Access 20 Pages 2011
The effect of SFAS 142 on the ability of goodwill to predict future cash flows Fulltext Access 20 Pages 2011
The effect of leadership style on the information receivers’ reaction to management accounting change Fulltext Access 20 Pages 2011
The unintended consequences of PCAOB auditing Standard Nos. 2 and 3 on the reliability of preliminary earnings releases Fulltext Access 20 Pages 2011
The informativeness of analyst forecast revisions and the valuation of R&D-intensive firms Fulltext Access 21 Pages 2011
The judgmental effects of strategy maps in balanced scorecard performance evaluations Fulltext Access 21 Pages 2011
Reputation concerns and herd behavior of audit committees – A corporate governance problem Fulltext Access 21 Pages 2011
Accounting choice and future performance: The case of R&D accounting in France Fulltext Access 21 Pages 2011
Regulating for corporate human rights abuses: The emergence of corporate reporting on the ILO's human rights standards within the global garment manufacturing and retail industry Fulltext Access 21 Pages 2011
The effect of board of director composition on corporate tax aggressiveness Fulltext Access 21 Pages 2011
Evidence-based versus tinkerable knowledge as strategic assets: A new perspective on the interplay between innovation and application Fulltext Access 21 Pages 2011
Network closure's impact on firms’ competitive advantage: The mediating roles of knowledge processes Fulltext Access 21 Pages 2011
Consistency in meeting or beating earnings expectations and management earnings forecasts Fulltext Access 21 Pages 2011
Hometown advantage: The effects of monitoring institution location on financial reporting discretion Fulltext Access 21 Pages 2011
Panacea, Pandora's box, or placebo: Feedback in bank mortgage-backed security holdings and fair value accounting Fulltext Access 21 Pages 2011
The effect of cash flow forecasts on accrual quality and benchmark beating Fulltext Access 21 Pages 2011
Understanding analysts' use of stock returns and other analysts' revisions when forecasting earnings Fulltext Access 21 Pages 2011
Formative assessment in accounting education and some initial evidence on its use for instructional sequencing Fulltext Access 21 Pages 2011
Reining in auditors: On the dynamics of power surrounding an “innovation” in the regulatory space Fulltext Access 21 Pages 2011
The making of the management accountant – Becoming the producer of truthful knowledge Fulltext Access 21 Pages 2011
Beyond panopticism: On the ramifications of surveillance in a contemporary professional setting Fulltext Access 21 Pages 2011
Competitive forces and the importance of management control systems in emerging-economy firms: The moderating effect of international market orientation Fulltext Access 21 Pages 2011
Short-term termination without deterring long-term investment: A theory of debt and buyouts Fulltext Access 21 Pages 2011
Missing the marks? Dispersion in corporate bond valuations across mutual funds Fulltext Access 21 Pages 2011
IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia Fulltext Access 21 Pages 2011
Organization structure, competition and performance measurement systems and their joint effects on performance Fulltext Access 21 Pages 2011
The dark side of financial innovation: A case study of the pricing of a retail financial product Fulltext Access 21 Pages 2011
Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness Fulltext Access 21 Pages 2011
Improving the predictability of real economic activity and asset returns with forward variances inferred from option portfolios Fulltext Access 21 Pages 2011
Accounting for human rights: Doxic health and safety practices – The accounting lesson from ICL Fulltext Access 21 Pages 2011
Governing cooperation hazards of outsourced municipal low contractibility transactions: An exploratory configuration approach Fulltext Access 21 Pages 2011
Benchmarks, characteristics and trends of U.S. graduate tax programs awarding a Master of Science in Taxation (MST) degree Fulltext Access 22 Pages 2011
Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting Fulltext Access 22 Pages 2011
Corporate governance and impression management in annual results press releases Fulltext Access 22 Pages 2011
Firm life expectancy and the heterogeneity of the book-to-market effect Fulltext Access 22 Pages 2011
Friends or foes? Target selection decisions of sovereign wealth funds and their consequences Fulltext Access 22 Pages 2011