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Abstracts: 592,608
Full Text Papers: 492,698
Authors: 274,327
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SSRN eLibrary Search Results
JEL Code: M40
1,050,848 Total downloads
Showing Papers 1 - 50 of 3,214
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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
3 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
2 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
8 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: February 23, 2015
Working Paper Series
5 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
13 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
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
93 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
24 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
Working Paper Series
30 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: February 19, 2015
Working Paper Series
69 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
6 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 - Isenberg School of Management
Date Posted: February 11, 2015
Working Paper Series
46 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
56 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
44 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
8 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
38 downloads

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
Accepted Paper Series

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
44 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
107 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
57 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
79 downloads

Incl. Electronic Paper Competition, Taxes, 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
Working Paper Series
68 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
11 downloads

Incl. Electronic Paper Shariah Governance: Challenges of Shariah Committees
Shamsher Mohamad
University Putra Malaysia - Graduate School of Management
Date Posted: January 27, 2015
Working Paper Series
43 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
175 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
34 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
48 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
17 downloads

Carbon Management Accounting and Reporting in Practice: A Case Study on Converging Emergent Approaches
Delphine Gibassier and Stefan Schaltegger
Toulouse Business School and Leuphana Universität Lüneburg
Date Posted: January 11, 2015
Working Paper Series

Incl. Electronic Paper Is Earnings Guidance Associated with Less Firm Innovation?
Shuping Chen , Kelly Huang and Brent Y. Lao
University of Texas at Austin - Red McCombs School of Business , Florida International University and Florida International University (FIU)
Date Posted: January 11, 2015
Working Paper Series
73 downloads

The Effectiveness of Credit Rating Agency Monitoring: Evidence from Asset Securitizations
Accounting Review, Forthcoming
Samuel B. Bonsall IV , Kevin Koharki and Monica Neamtiu
Ohio State University (OSU) - Department of Accounting & Management Information Systems , Washington University in St. Louis and University of Arizona - Eller College of Management
Date Posted: January 10, 2015
Accepted Paper Series

Reporting Regulatory Environments and Earnings Management: U.S. and Non-U.S. Firms Using U.S. GAAP or IFRS
Accounting Review, Forthcoming, Kelley School of Business Research Paper No. 15-12
Mark E. Evans , Richard W. Houston , Michael F. Peters and Jamie H. Pratt
Wake Forest University , University of Alabama , University of Maryland and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: January 10, 2015
Accepted Paper Series

Incl. Electronic Paper Accounting Statement Footnotes Contextual Association with Firm Financial Characteristics in the Oil and Gas Industry
Zane L. Swanson and Azam Habibi
University of Central Oklahoma and University of Central Oklahoma
Date Posted: January 08, 2015
Working Paper Series
21 downloads

Incl. Electronic Paper Profit and Loss from the Management Perspective: How Are the Earnings Presented in the Management Reports?
Journal of Education and Research in Accounting, REPeC, Brasília, v. 8, n. 4, art. 1, p. 344-360, October/December 2014,
Luiz Henrique Fernandes Vargas , Jose Elias Feres de Almeida and Elizeu Maria Junior Sr.
Federal University of Espirito Santo , Federal University of Espirito Santo (UFES) and Federal University of Espirito Santo
Date Posted: January 02, 2015
Last Revised: February 08, 2015
Accepted Paper Series
39 downloads

Incl. Electronic Paper Insights into the Effectiveness of Internal Audit: A Multi-Method and Multi-Perspective Study
Rainer Lenz
Louvain School of Management (UCL)
Date Posted: December 24, 2014
Last Revised: January 06, 2015
Working Paper Series
38 downloads

Potential Adoption of International Financial Reporting Standards (IFRS) in Vietnam: From Legitimacy to Isomorphism
Conference Proceedings, The Twenty-Six Asian-Pacific Conference on International Accounting Issues, 26-31 October 2014, Taipei, Taiwan, Paper 145
Duc Hong Thi Phan and Bruno Mascitelli
University of Economics and Law and Swinburne University of Technology - Faculty of Business and Enterprise
Date Posted: December 23, 2014
Last Revised: January 02, 2015
Accepted Paper Series

Incl. Electronic Paper What Factors are Perceived to Influence Consideration of IFRS Adoption by Vietnamese Policymakers?
Journal of Contemporary Issues in Business and Government, Volume 20, Issue 1, 2014, pp. 27-40
Duc Hong Thi Phan
University of Economics and Law
Date Posted: December 23, 2014
Accepted Paper Series
24 downloads

Incl. Electronic Paper A Research Note on Understandability, Readability and Translatability of IFRS
Rachel F. Baskerville and Huw Rhys
Victoria University of Wellington - School of Accounting and Commercial Law and University of Wales, Aberystwyth - School of Management and Business
Date Posted: December 22, 2014
Working Paper Series
35 downloads

A Synthesis of Empirical Internal Audit Effectiveness Literature Pointing to New Research Opportunities
Rainer Lenz, Ulrich Hahn (2015), A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities, Managerial Auditing Journal, Vol. 30 Iss: 1, pp. 5-33
Rainer Lenz and Ulrich Hahn
Louvain School of Management (UCL) and Frankfurt University of Applied Sciences
Date Posted: December 21, 2014
Last Revised: January 06, 2015
Accepted Paper Series

Incl. Electronic Paper Evidence on the Unauditability of Estimated Returns in Pension Plan Accounting and Their Note Disclosures
Rotman School of Management Working Paper No. 2540663
Uli Menzefricke and Wally Smieliauskas
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: December 21, 2014
Working Paper Series
31 downloads

Incl. Electronic Paper The Big-4 Premium in the German Audit Market for Listed and Private Firms
Philipp Joha and Johannes Günther
Julius-Maximilians-Universität Würzburg and Julius-Maximilians-Universität Würzburg
Date Posted: December 19, 2014
Working Paper Series
34 downloads

Incl. Electronic Paper Aggregate Earnings and Why They Matter
Journal of Accounting Literature, Forthcoming
Ray Ball and Gil Sadka
University of Chicago and University of Texas at Dallas
Date Posted: December 19, 2014
Last Revised: January 08, 2015
Accepted Paper Series
240 downloads

Incl. Electronic Paper Efficient XVA Management: Pricing, Hedging, and Allocation Using Trade-Level Regression and Global Conditioning
Chris Kenyon and Andrew David Green
Lloyds Banking Group and Lloyds Banking Group
Date Posted: December 18, 2014
Last Revised: December 23, 2014
Working Paper Series
63 downloads

Incl. Electronic Paper International Evidence on the Accuracy, Sophistication and the Usefulness of Analyst Dividend Forecasts to Investors

Date Posted: December 17, 2014
Working Paper Series
34 downloads

Incl. Electronic Paper Break Even: Just Another Academic Amusement or Useful Addition to the Financial Practitioner's Toolbox
Finiz conference, Belgrade, 2014
Nemanja Stanisic and Goranka Knezevic
Singidunum University - Department for Business Economics and Singidunum University
Date Posted: December 16, 2014
Accepted Paper Series
4 downloads

Cross-Jurisdictional Income Shifting and Tax Enforcement: Evidence from Public versus Private Multinationals
Review of Accounting Studies, Forthcoming
Christof Beuselinck , Marc Deloof and Ann Vanstraelen
Catholic University of Lille - Institut d'Économie Scientifique et de Gestion (IESEG) , University of Antwerp and Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Date Posted: December 13, 2014
Accepted Paper Series


 

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