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Full Text Papers: 569,648
Authors: 313,019
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SSRN eLibrary Search Results
JEL Code: M40
1,205,089 Total downloads
Showing Papers 1 - 50 of 3,524
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Incl. Electronic Paper Depreciation-Related Capital Gains, Differential Tax Rates, and the Market Value of Real Estate Investment Trusts
Journal of Real Estate Finance and Economics, Forthcoming
Dan W. French and S. McKay Price
University of Missouri at Columbia and Lehigh University - Perella Department of Finance
Date Posted: June 26, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper Asymmetric Information Flows
Vasiliki E. Athanasakou , Norman C. Strong and Martin Walker
London School of Economics & Political Science (LSE) - Department of Accounting , University of Manchester - Manchester Business School and University of Manchester - Manchester Business School
Date Posted: June 25, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Influence Activities, Coalitions, and Uniform Policies
Henry L. Friedman and Mirko Stanislav Heinle
University of California, Los Angeles (UCLA) - Accounting Area and University of Pennsylvania - Accounting Department
Date Posted: June 24, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Societal Trust and the Economic Behavior of Non-Profit Organizations
Robert Felix , Gregory Gaynor , Mikhail Pevzner and Jan L. Williams
Saint Joseph's University - Haub School of Business , University of Baltimore , University of Baltimore - Merrick School of Business and University of Baltimore
Date Posted: June 23, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Internal Sources of Financing Companies on the Basis of Static and Dynamic Indicators: Comparative Analysis
Procedia - Social and Behavioral Sciences, Vol. 221 (2016) pp. 270–277,
Radica Z. Pavlovic , Rajko M Bukvic and Аlеksаndаr M. Gajic
Megatrend University - Faculty for Management in Zajecar , Geographical Institute “Jovan Cvijić” SASA and Higher School of Professional Business Studies
Date Posted: June 23, 2016
Accepted Paper Series
5 downloads

Incl. Electronic Paper Accounting for Financial Instruments: An Empirical Analysis of European Companies
Karsten Eisenschmidt and Nyls-Arne Pasternack
Fachhochschule Kiel: University of Applied Sciences and Fachhochschule Kiel: University of Applied Sciences
Date Posted: June 22, 2016
Last Revised: June 24, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper Making Sense of Seven Quandaries: Developing a Framework for Custom Contrast Analysis
Ryan D. Guggenmos , M. David Piercey and Christopher P. Agoglia
Cornell University - Samuel Curtis Johnson Graduate School of Management , University of Massachusetts Amherst and University of Massachusetts at Amherst
Date Posted: June 20, 2016
Last Revised: June 23, 2016
Working Paper Series
64 downloads

The Changing Landscape of Accrual Accounting
Journal of Accounting Research, Vol. 54, No. 1, 2016
Robert M. Bushman , Alina Lerman and Frank Zhang
University of North Carolina Kenan-Flagler Business School , Yale School of Management and Yale School of Management
Date Posted: June 19, 2016
Accepted Paper Series

Do Audit Clients Successfully Engage in Opinion Shopping? Partner-Level Evidence
Journal of Accounting Research, Vol. 54, No. 1, 2016
Feng Chen , Songlan (Stella) Peng , Shuang Xue , Zhifeng Yang and Feiteng Ye
University of Toronto - Rotman School of Management , York University , Shanghai University of Finance and Economics , City University of Hong Kong and Shanghai Lixin University of Commerce
Date Posted: June 19, 2016
Accepted Paper Series

Incl. Electronic Paper Merenje performansi u lean poslovnom okruženju (Performance Measurement in Lean Business Environment)
In: Nenad Vunjak, Jelena Birovljev, Marton Sakal (eds.) Proceedings of 21st International Scientific Symposium: Strategic Management and Decision Support Systems in Strategic Management. University in Novi Sad, Faculty of Economics in Subotica, pp.1203-1211
Mirjana Todorovic and Milan Čupić
University of Kragujevac - Faculty of Economics and University of Kragujevac - Faculty of Economics
Date Posted: June 17, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper The Effects of Different Types of Internal Controls on Employee Self-Control
Drew Allen , William G. Heninger , Scott L. Summers and David A. Wood
Brigham Young University , Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: June 15, 2016
Working Paper Series
28 downloads

Incl. Electronic Paper Determinants of Financial Information Disclosure: A Visualization Test by Cognitive Mapping Technique
Journal of Economics, Finance & Administrative Science, Vol. 21, pp. 8-13, 2016
Garoui Nassreddine
Independent
Date Posted: June 11, 2016
Accepted Paper Series
7 downloads

Incl. Electronic Paper How To Control Risk - A Complementarity Approach
Arthur Posch
WU Vienna
Date Posted: June 09, 2016
Working Paper Series
40 downloads

Incl. Electronic Paper Rank and File Employees and the Discovery of Misreporting: The Role of Stock Options
Call, A.C., Kedia, S., and Rajgopal, S. 2016. Rank and file employees and the discovery of misreporting: The role of stock options. Journal of Accounting & Economics (JAE), Forthcoming
Andrew C. Call , Simi Kedia and Shivaram Rajgopal
Arizona State University (ASU) - School of Accountancy , Rutgers Business School and Columbia Business School
Date Posted: June 08, 2016
Accepted Paper Series
34 downloads

Incl. Electronic Paper Comparing the Value Revelance of R&D Reporting in Germany: Standard and Selection Effects
Bundesbank Series 1 Discussion Paper No. 2005,36
Fred Ramb and Markus G. Reitzig
Deutsche Bundesbank, Economics Department, Monetary Policy and Monetary Analysis and University of Vienna
Date Posted: June 08, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Who Do You Trust While Bubbles Grow and Blow? A Comparative Analysis of the Explanatory Power of Accounting and Patent Information for the Market Values of German Firms
Bundesbank Series 1 Discussion Paper No. 2004,17
Markus G. Reitzig and Fred Ramb
University of Vienna and Deutsche Bundesbank, Economics Department, Monetary Policy and Monetary Analysis
Date Posted: June 08, 2016
Working Paper Series

Incl. Electronic Paper Rubberstamping, Deferring and Board Effectiveness
George Drymiotes and Shiva Sivaramakrishnan
Texas Christian University and Rice University
Date Posted: June 02, 2016
Working Paper Series
19 downloads

Incl. Electronic Paper Comparison of Cross-Sectional Earnings Forecasting Models for the European Market
Vitor G Azevedo and Manuel Gerhart
Technische Universität München (TUM), Department of Financial Management and Capital Markets, Students and Technische Universität München (TUM), Students
Date Posted: June 02, 2016
Working Paper Series
83 downloads

Incl. Electronic Paper Audit Office Reputation Shocks from Gains and Losses of Major Industry Clients
Ross School of Business Paper No. 1317
Jere R. Francis , Mihir N. Mehta and Wanli Zhao
University of Missouri at Columbia , University of Michigan, Stephen M. Ross School of Business and Southern Illinois University
Date Posted: June 02, 2016
Last Revised: June 07, 2016
Working Paper Series
76 downloads

Information Content of Earnings Announcements Around IFRS Adoption and Simultaneous Change in Press Release Disclosure
Gianfranco Siciliano , Pureum Kim and Pier Luigi Marchini
Bocconi University , University of Southern California and University of Parma - Department of Economics
Date Posted: June 01, 2016
Working Paper Series

Incl. Electronic Paper Considering Multiple Materialities for Account Combinations in Audit Planning and Evaluation: A Cost Efficient Approach
Journal of Accounting, Auditing and Finance, Vol. 13, No. 2, 1998
Saurav K. Dutta and Lynford E. Graham
State University of New York (SUNY) at Albany and Bentley University
Date Posted: June 01, 2016
Accepted Paper Series
8 downloads

Incl. Electronic Paper Accounting for Accounting History: An Exploratory Study Through Topic Modeling Approach
Department of Management, Università Ca' Foscari Venezia Working Paper No. 2016/05,
Paolo Ferri , Maria Lusiani and Luca Pareschi
RMIT University , University of Bologna - Department of Management and Ca Foscari University of Venice - Department of Management
Date Posted: May 30, 2016
Accepted Paper Series
12 downloads

Incl. Electronic Paper Socially Responsible Investing: Data-Driven Decision Making
Magali A. Delmas and Jinghui Lim
University of California, Los Angeles (UCLA)
Date Posted: May 29, 2016
Working Paper Series
45 downloads

Incl. Electronic Paper The Impact of Forward-Looking Metrics on Employee Decision-Making: The Case of Customer Lifetime Value
Pablo Casas-Arce , Francisco de Asis Martinez-Jerez and V. G. Narayanan
Arizona State University (ASU) - W.P. Carey School of Business , University of Notre Dame - Department of Accountancy and Harvard University - Accounting & Control Unit
Date Posted: May 28, 2016
Working Paper Series
23 downloads

Incl. Electronic Paper Explaining CEO Retention in Misreporting Firms
Journal of Financial Economics (JFE), Forthcoming
Messod Daniel Beneish , Cassandra D. Marshall and Jun Yang
Indiana University - Kelley School of Business - Department of Accounting , University of Richmond - Department of Finance and Indiana University - Kelley School of Business - Department of Finance
Date Posted: May 28, 2016
Accepted Paper Series
74 downloads

Institutional Ownership and Corporate Tax Avoidance: New Evidence
Accounting Review, Forthcoming
Mozaffar Khan , Suraj Srinivasan and Liang Tan
Harvard Business School , Harvard Business School and George Washington University - Department of Accountancy
Date Posted: May 27, 2016
Accepted Paper Series

Incl. Electronic Paper Green Banking and Reporting of Bangladeshi Commercial Banks: An Observation Under Global Reporting Initiative (GRI)
Md. Abdul Kaium Masud and Mohammad Sharif Hossain
Noakhli Science and Technology University and Uttara University, Bangladesh
Date Posted: May 26, 2016
Working Paper Series
21 downloads

Incl. Electronic Paper Accounting in Central Banks
Bank of England Working Paper No. 604
David M. Bholat and Robin Darbyshire
Bank of England and Independent
Date Posted: May 24, 2016
Working Paper Series
11 downloads

Incl. Electronic Paper The Influence of Corporate Social Responsibility and Board Characteristics on Earnings Management
Daniel Schaupp
University of Wuerzburg, Students
Date Posted: May 23, 2016
Working Paper Series
39 downloads

Incl. Electronic Paper Beyond Vocationalism: Toward a Phenomenologically Informed Framework for Accounting Education
Michael Musov
University of National and World Economy (UNWE)
Date Posted: May 23, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper Accounting Quality and Credit Ratings’ Ability to Measure Default Risk
Michael V. Chin
Rutgers University
Date Posted: May 22, 2016
Working Paper Series
66 downloads

Incl. Electronic Paper The Effects of Time Pressure on Belief Revision in Accounting: A Review of Relevant Literature in a Pressure-Arousal-Effort-Performance Framework
Christian P. R. Pietsch and William F. Messier Jr.
Saint Mary’s University and University of Nevada, Las Vegas - Department of Accounting
Date Posted: May 20, 2016
Working Paper Series
46 downloads

Incl. Electronic Paper Information in the Tails of the Distribution of Analysts’ Quarterly Earnings Forecasts
Financial Analysts Journal, Forthcoming
Philip B. Shane , Cameron Truong and Qiuhong Zhao
College of William & Mary , Monash University and Texas A&M University - College of Business
Date Posted: May 18, 2016
Accepted Paper Series
88 downloads

Insurance Acquisition Costs: Capitalizing Versus Expensing
Chi-Chun Liu and Yi-Ping Liao
National Chengchi University and Ming Chuan University
Date Posted: May 16, 2016
Working Paper Series

Incl. Electronic Paper Implementation of Audit Procedures For Marketing Audit Performance
Svetlana V. Pankova
Orenburg State University
Date Posted: May 16, 2016
Working Paper Series
19 downloads

The Complementarity Effects of Activity-Based Costing and Information Systems Integration on Financial Performance in Manufacturing Firms
Adam S. Maiga and Anders Nilsson
Florida International University (FIU) - College of Business Administration and Lulea University of Technology
Date Posted: May 15, 2016
Working Paper Series

Incl. Electronic Paper Institutional Ownership and Corporate Tax Avoidance: New Evidence
Mozaffar Khan , Suraj Srinivasan and Liang Tan
Harvard Business School , Harvard Business School and George Washington University - Department of Accountancy
Date Posted: May 15, 2016
Last Revised: May 26, 2016
Working Paper Series
187 downloads

Incl. Electronic Paper Classification Shifting, Abnormal Earnings Dynamics, and Stock Valuation
Ahmed Abdalla and Colin Clubb
London School of Economics and Political Science (LSE)-Department of Accounting and University of London - King's College London - Department of Management
Date Posted: May 13, 2016
Working Paper Series
41 downloads

Incl. Electronic Paper Audit Partner Identification and Audit Quality
Kyungha Kari Lee
Rutgers, The State University of New Jersey - Rutgers Business School
Date Posted: May 12, 2016
Working Paper Series
67 downloads

Incl. Electronic Paper Corporate Tax Planning and Stock Returns
Shane Heitzman and Maria Ogneva
University of Southern California - Marshall School of Business and University of Southern California - Marshall School of Business
Date Posted: May 09, 2016
Working Paper Series
59 downloads

Incl. Electronic Paper The New EU Accounting Directive – A Comparison of Reporting Requirements
Annals of "Constantin Brâncuşi" University of Târgu-Jiu, 2014,
Marius Deac
Dimitrie Cantemir Christian University
Date Posted: May 07, 2016
Accepted Paper Series
10 downloads

Incl. Electronic Paper Managing the Risk of Misleading Financial Metrics in Annual Reports: A First Step towards Providing Assurance over Management's Discussion
Journal of Accounting Literature, Forthcoming
Dennis Caplan and Saurav K. Dutta
State University of New York (SUNY) at Albany and State University of New York (SUNY) at Albany
Date Posted: May 05, 2016
Accepted Paper Series
40 downloads

Incl. Electronic Paper Reward Type and Management Control: An Examination of Organizational Wellness Programs
William G. Heninger , Steven D. Smith and David A. Wood
Brigham Young University and Brigham Young University - School of Accountancy
Date Posted: May 05, 2016
Working Paper Series
24 downloads

Incl. Electronic Paper Factores influyentes en las citaciones en contabilidad: Un análisis de la REFC (The Spanish Journal of Finance and Accounting: A Citation Analysis)
Revista Española de Financiacion y Contabilidad - Spanish Finance and Accounting Review, Forthcoming,
Monica Martinez-Blasco , Josep M. Argilés‐Bosch , Josep Garcia-Blandon and Carlos Martinez de Ibarreta
IQS School of Management-Universitat Ramon Llull , University of Barcelona , Universidad Pontificia Comillas
Date Posted: May 05, 2016
Last Revised: May 09, 2016
Accepted Paper Series
6 downloads

The Effect of Financial Leverage on Real and Accrual-Based Earnings Management
Accounting and Business Research, Forthcoming
Seraina C. Anagnostopoulou and Andrianos E. Tsekrekos
University of Reading - Henley Business School and Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: May 03, 2016
Accepted Paper Series

Incl. Electronic Paper Peer Effects in Corporate Disclosure Decisions
Hojun Seo
Washington University in Saint Louis - John M. Olin Business School
Date Posted: May 02, 2016
Working Paper Series
97 downloads

Incl. Electronic Paper Responsiveness as a Challenge for the Legitimacy of the IASB - An Evaluation of Current International Accounting Regulation and of Alternative Approaches
Karsten Eisenschmidt and Matthias Schmidt
Fachhochschule Kiel: University of Applied Sciences and University of Leipzig - Chair of Financial Accounting and Auditing
Date Posted: May 01, 2016
Working Paper Series
33 downloads

Incentives, Ethics and Bonus Structures
Jamie Leigh Daigle
University of Houston - Downtown
Date Posted: May 01, 2016
Working Paper Series

Incl. Electronic Paper Moving Towards AEC 2015: Impact to Indonesian Accountant
International Journal of Core Engineering & Management (IJCEM), Volume 2, Issue 8, November 2015
Amir Indrabudiman and Wuri Septi Handayani
Budi Luhur University and Budi Luhur University
Date Posted: May 01, 2016
Accepted Paper Series
17 downloads

Incl. Electronic Paper Social Enterprise Characteristics and Environmental Disclosures in Annual Reports of Mining Companies of Indonesia
International Journal of Management, Accounting & Economics Vol.2, No.1: 41-56, March 2016
Amir Indrabudiman
Budi Luhur University
Date Posted: May 01, 2016
Accepted Paper Series
26 downloads


 

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