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SSRN eLibrary Search Results
JEL Code: M40
1,062,971 Total downloads
Showing Papers 1 - 50 of 3,231
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Incl. Electronic Paper Impact of IFRS Adoption on Financial Statements of Select Indian Companies
Osmania Journal of International Business Studies, Vol. X, No. 1, January-June 2015
Achalapathi Venkat Kamarajugadda and P. Bhanu Sireesha
Osmania University (OU) and Freelance Researcher
Date Posted: March 28, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Commentary on Prospects for Global Financial Reporting
Mary E. Barth
Stanford University - Graduate School of Business
Date Posted: March 25, 2015
Working Paper Series
16 downloads

Incl. Electronic Paper CFO Narcissism and Financial Reporting Quality
Charles (Chad) Ham , Mark H. Lang , Nicholas Seybert and Sean Wang
University of Maryland - Department of Accounting & Information Assurance , University of North Carolina at Chapel Hill , University of Maryland - Department of Accounting & Information Assurance and University of North Carolina - Kenan-Flagler Business School
Date Posted: March 21, 2015
Working Paper Series
47 downloads

Incl. Electronic Paper Mapping Management Accounting 2002–2012
Florian Herschung , Matthias D. Mahlendorf and Jürgen Weber
WHU - Otto Beisheim School of Management - Institute of Management Accounting and Control , Frankfurt School of Finance & Management gemeinnützige GmbH and WHU - Otto Beisheim School of Management
Date Posted: March 19, 2015
Working Paper Series
117 downloads

Incl. Electronic Paper The Resolution of Audit-Detected Misstatements
Martin Schmidt
ESCP Europe, Berlin
Date Posted: March 19, 2015
Working Paper Series
14 downloads

Incl. Electronic Paper Assessing Tax Risk: Practitioner Perspectives
Stevanie S. Neuman , Thomas C. Omer and Andrew Schmidt
University of Missouri at Columbia - School of Accountancy , University of Nebraska at Lincoln - School of Accountancy and North Carolina State University
Date Posted: March 18, 2015
Working Paper Series
51 downloads

Incl. Electronic Paper Shariah Governance Practices in Malaysian Islamic Financial Institutions
Shamsher Mohamad and Mohamed Eskandar Shah
University Putra Malaysia - Graduate School of Management and International Centre for Education in Islamic Finance (INCEIF)
Date Posted: March 17, 2015
Working Paper Series
20 downloads

Disclosure Timing and Real Earnings Management
2015 American Accounting Association, Mid-Atlantic Conference
Dina F. El-Mahdy
Morgan State University
Date Posted: March 16, 2015
Working Paper Series

Incl. Electronic Paper Shariah Committee Independence: An Insider's View
Shamsher Mohamad and Mohamed Eskandar Shah
University Putra Malaysia - Graduate School of Management and International Centre for Education in Islamic Finance (INCEIF)
Date Posted: March 16, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper Motivating Auditor Skepticism
Kathryn Kadous and Yuepin (Daniel) Zhou
Emory University - Goizueta Business School and Emory University
Date Posted: March 13, 2015
Working Paper Series
43 downloads

Incl. Electronic Paper Research on Islamic Banking in Malaysia: A Guide for Future Directions
Gulzhan Musaeva , Shamsher Mohamad and Mohamed Eskandar Shah
International Centre for Education in Islamic Finance (INCEIF) , University Putra Malaysia - Graduate School of Management and International Centre for Education in Islamic Finance (INCEIF)
Date Posted: March 12, 2015
Working Paper Series
30 downloads

Incl. Electronic Paper Creditor Intervention and Non-GAAP Reporting: Evidence from Debt Covenant Violations
Theodore E. Christensen , Hang Pei , Spencer Pierce and Liang Tan
Brigham Young University - Marriott School of Management , George Washington University - Department of Accountancy , Florida State University - College of Business and George Washington University - Department of Accountancy
Date Posted: March 10, 2015
Working Paper Series
37 downloads

Incl. Electronic Paper The Sticky Cost Phenomenon at the Local Government Level: Empirical Evidence from Greece
Sandra Cohen , Sotiris Karatzimas and Vassilios-Christos Naoum
Athens University of Economics and Business - Department of Business Administration , Athens University of Economics and Business - Department of Business Administration and Athens University of Economics and Business
Date Posted: March 09, 2015
Working Paper Series
13 downloads

Incl. Electronic Paper Board Characteristics and Firm Performance: Evidence from Palestine
European Journal of Accounting Auditing and Finance Research, Vol. 3, No. 3, pp. 32-47, March 2015
Imad Kutum
Kutum & Associates Inc.
Date Posted: March 09, 2015
Accepted Paper Series
16 downloads

Incl. Electronic Paper Tax Aggressiveness, R&D Spending, and Firms’ Claims for R&D Tax Deductions: Evidence from China
Clive S. Lennox , Wanfu Li , Bin Lin and Zi-Tian Wang
Nanyang Technological University , Fuzhou University , National Sun Yat-sen University and Shanghai University of Finance and Economics
Date Posted: March 07, 2015
Working Paper Series
33 downloads

Incl. Electronic Paper Tax Account Misstatements and the PCAOB's Restrictions on Auditors’ Tax Services
Clive S. Lennox
Nanyang Technological University
Date Posted: March 07, 2015
Last Revised: March 10, 2015
Working Paper Series
88 downloads

Incl. Electronic Paper Do PCAOB Inspections Improve the Quality of Internal Control Audits?
Mark L. DeFond and Clive S. Lennox
University of Southern California - Leventhal School of Accounting and Nanyang Technological University
Date Posted: March 07, 2015
Last Revised: March 27, 2015
Working Paper Series
74 downloads

Incl. Electronic Paper Natural Optimism in Financial Reporting: A State of Mind
Gregory Paul Capps , Lisa Koonce and Kathy R. Petroni
Independent , University of Texas and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Date Posted: March 03, 2015
Working Paper Series
35 downloads

Incl. Electronic Paper Protecting Rights and Their Impact on NCI Reporting – A Property Rights Based View on Accounting
Helfried Labrenz
University of Leipzig - Faculty of Economics and Management Science
Date Posted: February 28, 2015
Working Paper Series
10 downloads

Incl. Electronic Paper Performance Estimation of Networked Business Models: Case Study on a Finnish eHealth Service Project
Journal of Business Models (2014), Vol. 2, No. 1 pp. 71-88
Marikka Heikkilä , Sam Solaimani , Aki Soudunsaari , Mila Hakanen , Leni Kuivaniemi and Mari Suoranta
University of Turku , Nyenrode Business University , University of Jyväskylä , University of Jyväskylä , University of Jyväskylä and University of Jyväskylä
Date Posted: February 27, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Corporate Social Responsibility Disclosure: A Study of Listed Companies in Bangladesh
Business and Economics Research Journal, Volume 2, Number 3, 2011 pp. 19-32
Md. Abdur Rouf
City University
Date Posted: February 23, 2015
Accepted Paper Series
35 downloads

Incl. Electronic Paper Management Control in Service Activities: A 'New Frontier'?
HEC Paris Research Paper No. ACC-2015-1083
Véronique Malleret
HEC Paris (Groupe HEC) - Accounting and Management Control Department
Date Posted: February 22, 2015
Last Revised: March 01, 2015
Working Paper Series
32 downloads

Incl. Electronic Paper Optimal Security Design Under Asymmetric Information and Profit Manipulation
Kostas Koufopoulos , Roman Kozhan and Giulio Trigilia
University of Warwick - Finance Group , University of Warwick, Warwick Business School and University of Warwick - Department of Economics
Date Posted: February 18, 2015
Working Paper Series
32 downloads

Incl. Electronic Paper The Ideal Proxy Statement
Rock Center for Corporate Governance at Stanford University Closer Look Series: Topics, Issues and Controversies in Corporate Governance No. CGRP-47, Stanford University Graduate School of Business Research Paper No. 15-18
David F. Larcker and Brian Tayan
Stanford University - Graduate School of Business and Stanford University - Graduate School of Business
Date Posted: February 17, 2015
Accepted Paper Series
149 downloads

Incl. Electronic Paper The Impact of the Agency Environment on Management's Long-Term Focus
Sterling Huang , Jeffrey Ng , Sugata Roychowdhury and Ewa Sletten
Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy , Boston College and Boston College
Date Posted: February 16, 2015
Working Paper Series
45 downloads

Dynamics of Creating a New Role for Business Controllers
The Finnish Journal of Business Economics, vol 64, Forthcoming
Timo Hyvonen , Janne Jarvinen and Jukka Pellinen
University of Turku - School of Economics , University of Oulu and University of Jyväskylä
Date Posted: February 16, 2015
Accepted Paper Series

Incl. Electronic Paper Metodología Contable De Registro Inicial Y Valoración Posterior De Instrumentos Financieros De Renta Fija Y Renta Variable Para Empresas De Seguros Y Reaseguros En Ecuador En Base a Normas Internacionales De Información Financiera NIIF (Accountant Methodology for Initial Recognition and Posterior Valuation of Financial Instruments of Fixed Income and Equity for Insurance and Reinsurance Companies from Ecuador under International Financial Reporting Standards IFRS)
Fernando Romero
Instituto de Desarrollo Profesional IDEPRO
Date Posted: February 16, 2015
Last Revised: March 25, 2015
Working Paper Series
61 downloads

Incl. Electronic Paper Using Unstructured and Qualitative Disclosures to Explain Accruals
Richard M. Frankel , Jared N. Jennings and Joshua A. Lee
Washington University in Saint Louis - Olin Business School , Washington University in St. Louis and Florida State University - Department of Accounting
Date Posted: February 15, 2015
Last Revised: March 20, 2015
Working Paper Series
96 downloads

Incl. Electronic Paper 探討醫療組織誘因制度、權益公平認知對醫師工作績效之影響─以預算強調作為權變因素 (The Effect of Hospital Incentives and Equity Fairness Perceptions on Physicians’ Job Performance: Budget Emphasis as a Contingent Variable)
Journal of Accounting Review, 2015
Cheng-Tsung Lu and Chung-Yueh Conrad Chang II
National Taichung University of Science and Technology and National Taipei University
Date Posted: February 12, 2015
Accepted Paper Series
14 downloads

Incl. Electronic Paper The Market Response to Auditor-Provided Distress Signals in First-Time Going Concern Modifications
Linda A. Myers , Jonathan E Shipman , Quinn Thomas Swanquist and Robert Lowell Whited
University of Arkansas , University of Arkansas , Georgia State University and University of Massachusetts - Amherst
Date Posted: February 11, 2015
Working Paper Series
60 downloads

Incl. Electronic Paper Accounting Conservatism and Incentives: Intertemporal Considerations
Jonathan C. Glover and Haijin Lin
Carnegie Mellon University - David A. Tepper School of Business and University of Houston
Date Posted: February 11, 2015
Working Paper Series
75 downloads

Incl. Electronic Paper Earnings Quality Across Different Reporting Regimes: Listed, Large Private, Medium-Sized, Small and Micro Companies in the UK
Siming Liu and Len Skerratt
Brunel University - Economics and Finance and Brunel University - Brunel Business School
Date Posted: February 11, 2015
Working Paper Series
59 downloads

Incl. Electronic Paper 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
Rainer Lueg and Ana Luisa Carvalho e Silva
University of Aarhus and Independent
Date Posted: February 10, 2015
Accepted Paper Series
12 downloads

Incl. Electronic Paper Revisiting 30 Years of SMA Literature: What Can We Say, Think and Do?
HEC Paris Research Paper No. ACC-2015-1081
Véronique Malleret , Olivier de La Villarmois and Yves Levant
HEC Paris (Groupe HEC) - Accounting and Management Control Department , University of Paris 1 Pantheon-Sorbonne - Institut d'Administration des Entreprises de Paris (IAE Paris) and Université des Sciences et Technologies de Lille - IAE
Date Posted: February 10, 2015
Working Paper Series
52 downloads

Incl. Electronic Paper How are Strategy Maps Linked to Strategic and Organizational Change? A Review of the Empirical Literature on the Balanced Scorecard
Corporate Ownership & Control, vol. 11, no. 4, pp. 439-446
Rainer Lueg and Pernille Julner
University of Aarhus and University of Aarhus
Date Posted: February 08, 2015
Last Revised: March 07, 2015
Accepted Paper Series
11 downloads

Incl. Electronic Paper Assessing Financial Reporting Quality of Family Firms: The Auditors’ Perspective
Al (Aloke) Ghosh and Charles Tang
City University of New York (CUNY) - Baruch College and Pace University - Lubin School of Business
Date Posted: February 07, 2015
Working Paper Series
58 downloads

Incl. Electronic Paper The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance
Paul Demere , Michael P. Donohoe and Petro Lisowsky
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: February 01, 2015
Working Paper Series
139 downloads

Incl. Electronic Paper CEO Contractual Protection and Managerial Short-Termism
The Accounting Review, September 2015, Forthcoming
Xia Chen , Qiang Cheng , Alvis K. Lo and Xin Wang
Singapore Management University , Singapore Management University , Boston College and University of Hong Kong - School of Business
Date Posted: January 31, 2015
Accepted Paper Series
69 downloads

Incl. Electronic Paper The Role of Social Media in the Capital Market: Evidence from Consumer Product Recalls
Journal of Accounting Research, Forthcoming
Lian Fen Lee , Amy P. Hutton and Susan Shu
Boston College - Carroll School of Management , Boston College - Carroll School of Management and Boston College - Carroll School of Management
Date Posted: January 30, 2015
Last Revised: January 31, 2015
Working Paper Series
100 downloads

Incl. Electronic Paper Taxes, Competition, and Organizational Form
Michael P. Donohoe , Petro Lisowsky and Michael A. Mayberry
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Illinois at Urbana-Champaign - Department of Accountancy and University of Florida - Fisher School of Accounting
Date Posted: January 30, 2015
Last Revised: March 16, 2015
Working Paper Series
78 downloads

When Do Stock Analysts Find Bond Rating Changes Informative?
Accounting and Business Research, Forthcoming
Boochun Jung , Shiva Sivaramakrishnan and Naomi S. Soderstrom
University of Hawaii at Manoa , Rice University and University of Colorado at Boulder
Date Posted: January 30, 2015
Accepted Paper Series

The Impact of Economic Bonding on Audit Quality: Evidence from Audit Working Papers
Joost van Buuren , Barbara Majoor , Leen Paape and Arnold Wright
Nyenrode Business University , Independent , Nyenrode Business University and Northeastern University - Accounting Group
Date Posted: January 30, 2015
Working Paper Series

Water Corporate Accounting, Where Do We Stand? The International Water Accounting Field and French Organizations
Delphine Gibassier
Toulouse Business School
Date Posted: January 29, 2015
Working Paper Series

Incl. Electronic Paper Financial Analysis as an Instrument in Predicting the Company Performance: The Case of Corporate Waqf Subsidiaries
Australian Academy of Business and Social Sciences Conference 2014
Khairil Faizal Khairi , Nur Hidayah Laili and Hisham Sabri
Universiti Sains Islam Malaysia (USIM), Malaysia , Universiti Sains Islam Malaysia (USIM) and Universiti Sains Islam Malaysia (USIM)
Date Posted: January 27, 2015
Working Paper Series
15 downloads

Incl. Electronic Paper Shariah Governance: Effectiveness of Shariah Committees in Islamic Banks in Malaysia
Shamsher Mohamad and Mohamed Eskandar Shah
University Putra Malaysia - Graduate School of Management and International Centre for Education in Islamic Finance (INCEIF)
Date Posted: January 27, 2015
Last Revised: March 12, 2015
Working Paper Series
63 downloads

Incl. Electronic Paper Determinants and Economic Consequences of Nonfinancial Disclosure Quality
European Accounting Review Forthcoming
Yi Dong , Renhui Fu , Fang Gao and Chenkai Ni
University of International Business and Economics , Shanghai Jiao Tong University (SJTU) - Antai College of Economics and Management , Donghua University and National University of Singapore
Date Posted: January 26, 2015
Accepted Paper Series
205 downloads

Incl. Electronic Paper Does IFRS Adoption Influence Financial Reporting? An Empirical Study on Financial Institutions
Journal of Business and Management, Vol. 20, No. 1, 2014
Yusuf Mohammed Nulla
Arab Open University Kuwait
Date Posted: January 26, 2015
Accepted Paper Series
52 downloads

Incl. Electronic Paper Can Borrowers Credibly Reveal the Accuracy of Private Information in Debt Contract Negotiations?
Peter R. Demerjian , John Donovan and Jared N. Jennings
University of Washington - Michael G. Foster School of Business , Washington University in Saint Louis - John M. Olin Business School and Washington University in St. Louis
Date Posted: January 21, 2015
Working Paper Series
59 downloads

R. J. Chambers on Securities and Obscurities: His Contribution to the British Debate on Inflation Accounting in the 1970s
Martin Emanuel Persson and Christopher J. Napier
University of Western Ontario - Richard Ivey School of Business and University of London - Royal Holloway College - School of Management
Date Posted: January 19, 2015
Last Revised: February 07, 2015
Working Paper Series

Incl. Electronic Paper Accounting is the Message: An Undermining, Overmining, and Duomining Critique
Martin Emanuel Persson and Christopher J. Napier
University of Western Ontario - Richard Ivey School of Business and University of London - Royal Holloway College - School of Management
Date Posted: January 19, 2015
Working Paper Series
22 downloads


 

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