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AAA 2009 Mid-Year International Accounting Section (IAS) Meeting (Archive)
14,523 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
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Incl. Electronic Paper Principles-Based Versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions
Agoglia, C.P., T.S. Doupnik, and G.T. Tsakumis. 2011. Principles-based versus rules-based accounting standards: The influence of standard precision and audit committee strength on financial reporting decisions. The Accounting Review 86 (3): 747-767.
Christopher P. Agoglia , Timothy Doupnik and George T. Tsakumis
University of Massachusetts at Amherst , University of South Carolina - Moore School of Business and University of Delaware - Alfred Lerner College of Business and Economics
Date Posted: January 21, 2009
Last Revised: February 14, 2014
Accepted Paper Series
2895 downloads

Planning and Control at Hongdou Industrial Stock Company
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Raef A. Lawson
Institute of Management Accountants
Date Posted: January 16, 2009
Working Paper Series

Panel on Challenges of IFRS Adoption and Corporate Governance Reorganization in Europe Sponsored by Ibeacon
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Victoria Krivogorsky
San Diego State University
Date Posted: January 13, 2009
Working Paper Series

Incl. Electronic Paper Knowledge Sharing Across Cultures
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Esperanza Huerta and Stephen B. Salter
University of Texas at El Paso - Department of Accounting and University of Texas at El Paso - Department of Accounting
Date Posted: October 03, 2008
Working Paper Series
189 downloads

Incl. Electronic Paper An Analysis of Financial Statement Issues Reported as Discussed and Negotiated by Key Preparer-Side Groups in UK Listed Companies in the First and Second Years of IFRS Implementation
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Vivien A. Beattie , Stella Fearnley and Tony Hines
Lancaster University - Department of Accounting and Finance , Portsmouth Business School and University of Portsmouth
Date Posted: October 02, 2008
Working Paper Series
455 downloads

Incl. Electronic Paper The Level of Shareholder Protection and the Value Relevance of Accounting Numbers: Evidence from the European Union Before and After IFRS
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Isabel Lourenço and José Dias Curto
Lisbon University Institute (ISCTE-IUL) and ISCTE - IUL Business School
Date Posted: October 02, 2008
Last Revised: July 05, 2011
Working Paper Series
584 downloads

Incl. Electronic Paper Toward a Framework of the Harmonization of Bank Financial Reporting Standards in Transition Economies: The Case of Mexico
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Alejandro Hazera , Salvador Marin Hernandez and Carmen Quirvan
University of Rhode Island , University of Murcia and University of Rhode Island
Date Posted: October 02, 2008
Last Revised: October 07, 2009
Working Paper Series
124 downloads

Incl. Electronic Paper Discretionary Capitalization of R&D - The Trade-Off Between Earnings Management and Signaling
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting Paper
Tami Dinh Thi , Helen Kang and Wolfgang Schultze
University of St. Gallen, Institute of Accounting, Control, Auditing , UNSW Australia Business School, School of Accounting and University of Augsburg
Date Posted: October 01, 2008
Last Revised: August 15, 2014
Working Paper Series
681 downloads

Incl. Electronic Paper The Adoption of IFRS in the UK
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Mari Paananen and Nimita Parmar
University of Hertfordshire and University of Hertfordshire - Business School
Date Posted: October 01, 2008
Working Paper Series
1553 downloads

Incl. Electronic Paper The Effect on Financial Reporting Quality of an Exemption from the SEC Reporting Requirements for Foreign Private Issuers
International Journal of Accounting, Forthcoming
Giorgio Gotti and Stacy A. Mastrolia
University of Texas at El Paso - Department of Accounting and Bucknell University - School of Management
Date Posted: October 01, 2008
Last Revised: January 02, 2011
Accepted Paper Series
98 downloads

Incl. Electronic Paper The Impact of Cultural Differences on the Convergence of International Accounting Codes of Ethics
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Curtis Clements , John D. Neill and O. Scott Stovall
Abilene Christian University - College of Business Administration , Abilene Christian University - College of Business Administration and Abilene Christian University - College of Business Administration
Date Posted: October 01, 2008
Last Revised: October 20, 2008
Working Paper Series
737 downloads

Incl. Electronic Paper Does International Corporate Diversification Improve Share Capitalization and Operating Performance? An Empirical Perspective
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Kingsley O. Olibe and William Strawser
Kansas State University and affiliation not provided to SSRN
Date Posted: September 30, 2008
Working Paper Series
105 downloads

Incl. Electronic Paper IFRS Fair Value Measurement and Accounting Policy Choice in the United Kingdom and Australia
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
David Cairns , Dianne Massoudi , Ross Taplin and Ann Tarca
University of Edinburgh - Accounting and Finance , UWA Business School (Accounting & Finance) , Murdoch University and University of Western Australia
Date Posted: September 29, 2008
Last Revised: March 15, 2012
Working Paper Series
2484 downloads

Determinants of the Accounting Choice Between Alternative Reporting Methods for Interests in Jointly Controlled Entities
European Accounting Review, Vol. 19, No. 4, pp. 739-773, 2010
Isabel Lourenço and José Dias Curto
Lisbon University Institute (ISCTE-IUL) and ISCTE - IUL Business School
Date Posted: September 18, 2008
Last Revised: August 02, 2011
Accepted Paper Series

Incl. Electronic Paper Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?
Review of Accounting Studies, Forthcoming
Hans Bonde Christensen and Valeri V. Nikolaev
University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Date Posted: September 17, 2008
Last Revised: February 27, 2013
Accepted Paper Series
4306 downloads

Incl. Electronic Paper Non-GAAP Financial Disclosures: Evidence from European Firms' Press Releases
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Helena Isidro and Ana Cristina Marques
ISCTE IUL Business School and NOVA School of Business and Economics
Date Posted: September 11, 2008
Last Revised: September 25, 2008
Working Paper Series
312 downloads


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