SSRN Financial Accounting

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Financial Accounting

3,015,270 Total downloads for all papers in this Journal/Topic

Records 1 - 20 of 7685 matches
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Short Seller Trading in Companies with a Severe Accounting Irregularity
Jap Efendi and Edward P. Swanson
University of Texas at Arlington and Texas A&M University - Department of Accounting
Date Posted: November 24, 2009
Last Revised: November 24, 2009
Working Paper Series

Incl. Electronic Paper

The Economic Consequences of Mandatory IFRS Adoption for Debt Financing
INTACCT Working Paper No. MRTN-CT-2006-035850 INTACCT
Urska Kosi and Annita Florou
University of Macedonia and University of Macedonia - Accounting and Finance
Date Posted: November 20, 2009
Last Revised: November 20, 2009
Working Paper Series
9 downloads

Incl. Electronic Paper

The Global Financial Crisis and the Efficient Market Hypothesis: What Have We Learned?
Journal of Applied Corporate Finance, Forthcoming
Ray Ball
University of Chicago
Date Posted: November 20, 2009
Last Revised: November 20, 2009
Accepted Paper Series
41 downloads

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Does Monitoring Effect Explain the Relation between Analyst Following and Firm Value?
Boochun Jung , Kevin Jialin Sun and Yanhua Yang
University of Hawaii at Manoa , University of Hawaii at Manoa - School of Accountancy and University of Texas at Austin
Date Posted: November 19, 2009
Last Revised: November 19, 2009
Working Paper Series
9 downloads

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Is there a Distress Risk Anomaly? Corporate Bond Spread as a Proxy for Default Risk
Deniz Anginer and Celim Yildizhan
University of Michigan at Ann Arbor - Stephen M. Ross School of Business and University of Michigan at Ann Arbor - Stephen M. Ross School of Business
Date Posted: November 19, 2009
Last Revised: November 19, 2009
Working Paper Series
276 downloads

Incl. Electronic Paper

Reputation Effects of Disclosure
Radhika Lunawat
University of Minnesota - Twin Cities - Department of Accounting
Date Posted: November 19, 2009
Last Revised: November 19, 2009
Working Paper Series
11 downloads

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Reputation Effects of Disclosure: An Experimental Investigation
Radhika Lunawat
University of Minnesota - Twin Cities - Department of Accounting
Date Posted: November 19, 2009
Last Revised: November 19, 2009
Working Paper Series
9 downloads

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Where Does the Information in Mark-to-Market Come From?
Chicago Booth Research
Alexander Bleck and Pingyang Gao
University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Date Posted: November 18, 2009
Last Revised: November 18, 2009
Working Paper Series
23 downloads

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Internationalising Business and Space-Time Segmentation in Reporting by Geographical Area
Proceedings of the 6th Conference of the Italian Chapter of AIS; 'Achieving Fusion in the Interconnected World: Exploring the Connection between Organizations and Technology', Olbia, Ottobre 2-3, 2009
Domenico Nicolò
Università Mediterranea Reggio Calabria, Facoltà Giurisprudenza
Date Posted: November 16, 2009
Last Revised: November 16, 2009
Accepted Paper Series
5 downloads

Incl. Electronic Paper

The Economic Consequences of Relaxing Fair Value Accounting and Impairment Rules on Banks during the Financial Crisis of 2008-2009
Robert M. Bowen , Urooj Khan and Shivaram Rajgopal
University of Washington - Department of Accounting , Columbia University - Accounting, Business Law & Taxation and University of Washington - Michael G. Foster School of Business
Date Posted: November 16, 2009
Last Revised: November 18, 2009
Working Paper Series
34 downloads

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Accounting Conservatism and Underinvestment
Tao Ma
Washington University, St. Louis
Date Posted: November 15, 2009
Last Revised: November 21, 2009
Working Paper Series
38 downloads

Disinvestment and Corporate Performance
Shurveer S. Bhanawat
B.N.P.G. College
Date Posted: November 15, 2009
Last Revised: November 19, 2009
Working Paper Series

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Litigation Risk and Market Reaction to Restatements
Katsiaryna Salavei , Joseph H. Golec and John P. Harding
Fairfield University - Department of Finance , University of Connecticut - Department of Finance and University of Connecticut - School of Business - Center for Real Estate and Urban Economic Studies
Date Posted: November 14, 2009
Last Revised: November 14, 2009
Working Paper Series
37 downloads

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On the Reliability of I/B/E/S Earnings Announcement Dates and Forecasts
Daniella Acker and N.W. Duck
University of Bristol - Department of Economics and University of Bristol - Department of Economics
Date Posted: November 14, 2009
Last Revised: November 14, 2009
Working Paper Series
48 downloads

On the Use of Instrumental Variables in Accounting Research
Journal of Accounting & Economics (JAE), Forthcoming
David F. Larcker and Tjomme O. Rusticus
Stanford University - Graduate School of Business and Northwestern University - Kellogg School of Management
Date Posted: November 14, 2009
Last Revised: November 14, 2009
Accepted Paper Series

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The Impact of IFRS on Accounting Practices: Evidence from Italian Listed Companies
Michela Cordazzo
Free University of Bozen-Bolzano - School of Economics
Date Posted: November 14, 2009
Last Revised: November 14, 2009
Working Paper Series
18 downloads

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The Influence of Auditor Legal Liability on Conservative Financial Reporting in the Property-Casualty Insurance Industry
Jennifer J. Gaver , Jeffrey S. Paterson and Carl Pacini
University of Georgia - J. M. Tull School of Accounting, Terry College of Business , Florida State University and Florida Gulf Coast University - Department of Accounting, Finance & Business Law
Date Posted: November 13, 2009
Last Revised: November 13, 2009
Working Paper Series
9 downloads

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Accounting with the Right Value and Financial Crisis: Indicative or Contributive Role? (Comptabilisation À La Juste Valeur Et Crise Financière: Rôle Indicatif Ou Contributif?)
CIRANO - Scientific Publications Paper No. 2009s-25
Michel Magnan
Concordia University - Department of Accountancy
Date Posted: November 12, 2009
Last Revised: November 23, 2009
Working Paper Series
11 downloads

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Accounting's Recognition of Intangibles: Response to Penman/CEASA - Why Marking Equity to Market Makes Sense - 'Divining Rods Unnecessary'
M. A. Gumport
MG Holdings/SIP
Date Posted: November 12, 2009
Last Revised: November 16, 2009
Working Paper Series
26 downloads

Incl. Electronic Paper

Creditor Control of Free Cash Flow
Rocco Huang
Federal Reserve Bank of Philadelphia
Date Posted: November 12, 2009
Last Revised: November 21, 2009
Working Paper Series
34 downloads