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Wiley-Blackwell: Journal of International Financial Management & Accounting
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Incl. Fee Electronic Paper Determinants of Capital Structure: United Kingdom Versus Continental European Countries
Journal of International Financial Management & Accounting, Vol. 25, Issue 3, pp. 237-270, 2014
Miguel Angel Acedo Ramirez and Francisco J. Ruiz-Cabestre
University of La Rioja and Univeristy of La Rioja - Department of Economy and Business
Date Posted: August 20, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Enforcement Releases, Firm Characteristics, and Earnings Quality: Insights from Germany's Two‐Tiered Enforcement System
Journal of International Financial Management & Accounting, Vol. 25, Issue 3, pp. 271-304, 2014
Manuel Strohmenger
University of Wuerzburg
Date Posted: August 20, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Analysts' Forecasts of German Firms' Earnings: A Comparative Analysis
Journal of International Financial Management & Accounting, Vol. 9, Issue 2, pp. 83-116, 1998
John Capstaff , Krishna Paudya and William Rees
University of Strathclyde - Strathclyde Business School , Glasgow Caledonian University and University of Glasgow
Date Posted: April 15, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Communication of Private Information and the Valuation of Initial Public Offerings in Singapore
Journal of International Financial Management & Accounting, Vol. 9, Issue 2, pp. 63-82, 1998
Li Li Eng , Andrew Khoo and R.S.K. Tan
National University of Singapore (NUS) - Department of Accounting , National University of Singapore (NUS) and National University of Singapore
Date Posted: April 15, 2014
Accepted Paper Series

Incl. Fee Electronic Paper On the Determinants of Corporate Usage of Financial Derivatives
Journal of International Financial Management & Accounting, Vol. 9, Issue 2, pp. 132-166, 1998
Stephen R. Goldberg , Joseph H. Godwin , Myung‐Sun Kim and Charles A. Tritschler
Grand Valley State University , Grand Valley State University - Department of Accounting & Taxation , Rutgers, The State University of New Jersey - Rutgers University, New Brunswick/Piscataway and Purdue University
Date Posted: April 15, 2014
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper The Influence of Ownership Structure on Risk Management: Evidence from New Zealand State Owned Enterprises
Journal of International Financial Management & Accounting, Vol. 9, Issue 2, pp. 117-131, 1998
Henk Berkman and Michael E. Bradbury
University of Auckland - Faculty of Business & Economics and Massey University
Date Posted: April 15, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Do Multiple Directorships Increase Firm Value? Evidence from Independent Directors in Hong Kong
Journal of International Financial Management & Accounting, Vol. 25, Issue 2, pp. 121-181, 2014
Adrian C. H. Lei and Jie Deng
University of Macau, Faculty of Business Administration and City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: April 12, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Government Regulation, Corporate Board, and Firm Value: Evidence from China
Journal of International Financial Management & Accounting, Vol. 25, Issue 2, pp. 182-208, 2014
Ying Zheng
Sun Yat-sen University
Date Posted: April 12, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Effect of Country‐Level Investor Protection on the Voluntary Assurance of Sustainability Reports
Journal of International Financial Management & Accounting, Vol. 25, Issue 2, pp. 209-236, 2014
David N. Herda , Martin E. Taylor and Glyn J. Winterbotham
North Dakota State University , University of Texas at Arlington - College of Business Administration and Winthrop University
Date Posted: April 12, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Managerial Agency Costs of Socialistic Internal Capital Markets: Empirical Evidence from China
Journal of International Financial Management & Accounting, Vol. 25, Issue 1, pp. 1-37, 2014
Jiwei Wang and Kangtao Ye
Singapore Management University - School of Accountancy and Renmin University of China - School of Business
Date Posted: January 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Multinationals' Offshore Operations, Tax Avoidance, and Firm‐Specific Information Flows: International Evidence
Journal of International Financial Management & Accounting, Vol. 25, Issue 1, pp. 38-89, 2014
Jeong-Bon Kim V and Tiemei Li
City University of Hong Kong and University of Ottawa
Date Posted: January 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The International Integrated Reporting Framework: Key Issues and Future Research Opportunities
Journal of International Financial Management & Accounting, Vol. 25, Issue 1, pp. 90-119, 2014
Mandy M. Cheng , Wendy Green , Pieter Conradie , Noriyuki Konishi and Andrea M. Romi
University of New South Wales (UNSW) - School of Accounting , University of New South Wales (UNSW) - School of Accounting , University of Pretoria - Faculty of Economic and Management Sciences , Aoyama Gakuin University - Graduate School of Professional Accountancy and Texas Tech University
Date Posted: January 05, 2014
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Do Islamic Banks Employ Less Earnings Management?
Journal of International Financial Management & Accounting, Vol. 24, Issue 3, pp. 203-233, 2013
Majdi Anwar Quttainah , Liang Song and Qiang Wu
Kuwait University , Michigan Technological University and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Date Posted: September 10, 2013
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Shareholder Activism and Earnings Management Incentives: An Empirical Examination of Shareholder Proposals in the United States
Journal of International Financial Management & Accounting, Vol. 24, Issue 3, pp. 234-260, 2013
Yan Sun , Weimin Wang , Xu (Frank) Wang and Sanjian Bill Zhang
Saint Louis University - Department of Accounting , Saint Louis University , Saint Louis University and McGill University
Date Posted: September 10, 2013
Accepted Paper Series

Incl. Fee Electronic Paper The Impact of Segment Reporting Under the IFRS 8 and SFAS 131 Management Approach: A Research Review
Journal of International Financial Management & Accounting, Vol. 24, Issue 3, pp. 261-312, 2013
Nancy B. Nichols , Donna L. Street and Ann Tarca
James Madison University - College of Business , University of Dayton - Accounting and University of Western Australia
Date Posted: September 10, 2013
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Building IASB Research Capacity: A Commentary
Journal of International Financial Management & Accounting, Vol. 24, Issue 2, pp. 176-201, 2013
Elizabeth A. Gordon and Donna L. Street
Temple University - Department of Accounting and University of Dayton - Accounting
Date Posted: May 04, 2013
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper How Controlling Shareholders Impact Debt Maturity Structure in Taiwan
Journal of International Financial Management & Accounting, Vol. 24, Issue 2, pp. 99-139, 2013
Yung‐Chuan Lee and Wilson Chang
Asia University and Feng Chia University
Date Posted: May 04, 2013
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Implementation of IFRS for SMEs in Emerging Economies: Stakeholder Perceptions in the Czech Republic, Hungary, Romania and Turkey
Journal of International Financial Management & Accounting, Vol. 24, Issue 2, pp. 140-175, 2013
Catalin Nicolae Albu , Nadia Albu , Szilveszter Fekete , Maria Mădălina Gîrbină , Seval Kardes Selimoglu , Daniel Mate Kovacs , János Lukács , Gergely Mohl , Libuse Müllerova , Marie Pasekova , Aylin Poroy Arsoy , Baris Sipahi and Jiri Strouhal
Bucharest Academy of Economic Studies , Bucharest Academy of Economic Studies , Babes-Bolyai University , The Bucharest University of Economic Studies (ASE) , Anadolu University , Corvinus University of Budapest , Budapest Corvinus University , Corvinus University of Budapest , University of Economics, Prague , Tomas Bata University , Uludag University , Marmara University and University of Economics Prague
Date Posted: May 04, 2013
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Majority Shareholder Ownership and Real Earnings Management: Evidence from Korea
Journal of International Financial Management & Accounting, Vol. 24, Issue 1, pp. 26-61, 2013
Jaimin Goh , Ho-Young Lee and Jenny Jung-wha
Inha University , Yonsei University and Australian National University (ANU)
Date Posted: March 19, 2013
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper A Respecified Fama French Three‐Factor Model for the New European Union Member States
Journal of International Financial Management & Accounting, Vol. 24, Issue 1, pp. 3-25, 2013
James Foye , Dusan Mramor and Marko Pahor
University of Ljubljana , University of Ljubljana - Faculty of Economics and University of Ljubljana - Faculty of Economics
Date Posted: March 19, 2013
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper Earnings Benchmarks and the Information Content of Quarterly Foreign Earnings of U.S. Multinational Companies
Journal of International Financial Management & Accounting, Vol. 24, Issue 1, pp. 62-98, 2013
Michael Lacina , Barry Marks and Haeyoung Shin
University of Houston-Clear Lake - School of Business , Independent and University of Houston Clear Lake
Date Posted: March 19, 2013
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper The Effect of Arthur Andersen's Demise on Clients' Audit Fees and Auditor Conservatism: International Evidence
Journal of International Financial Management & Accounting, Vol. 23, Issue 3, pp. 208-244, 2012
Bin Srinidhi , Mahmud Hossain and Chee Yeow Lim
University of Texas at Arlington - Department of Accounting , CQUniversity Australia and Singapore Management University - School of Accountancy
Date Posted: October 26, 2012
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Can Government Policies Induce Earnings Management Behavior? ‐Evidence from Chinese Public Listed Firms
Journal of International Financial Management & Accounting, Vol. 23, Issue 3, pp. 187-207, 2012
Nan Hu , Xu Li , Ling Liu , Qi Baolei and Gao-Liang Tian
Singapore Management University , University of Hong Kong , University of Wisconsin Eau Claire , Xi'an Jiaotong University (XJTU) and Xi'an Jiaotong University (XJTU) - School of Management
Date Posted: October 26, 2012
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Factors Associated with the Adoption and Use of Management Accounting Techniques in Developing Countries: The Case of Romania
Journal of International Financial Management & Accounting, Vol. 23, Issue 3, pp. 245-276, 2012
Nadia Albu and Catalin Nicolae Albu
Bucharest Academy of Economic Studies and Bucharest Academy of Economic Studies
Date Posted: October 26, 2012
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Stock Options and Firm Performance: New Evidence from the French Market
Journal of International Financial Management & Accounting, Vol. 23, Issue 2, pp. 154-185, 2012
Thouraya Triki and Loredana Ureche
HEC Montreal and University of Picardy Jules Verne - CRIISEA
Date Posted: June 27, 2012
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper The Influence of Managerial Ownership on Bank Market Value, Performance, and Risk: Evidence from Banks Listed on the STOXX Global Index
Journal of International Financial Management & Accounting, Vol. 23, Issue 2, pp. 121-153, 2012
M. A. Gulamhussen , Carlos Manuel Pinheiro and Rui Sousa
Instituto Superior de Ciências do Trabalho e da Empresa (ISCTE) - Main , Caixa Geral de Depósitos and affiliation not provided to SSRN
Date Posted: June 27, 2012
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Corporate Incentives to Disclose Carbon Information: Evidence from the CDP Global 500 Report
Journal of International Financial Management & Accounting, Vol. 23, Issue 2, pp. 93-120, 2012
Le Luo , Yi-Chen Lan and Qingliang Tang
University of Western Sydney , University of Western Sydney and University of Western Sydney
Date Posted: June 27, 2012
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Auditor Industry Specialization, Political Economy and Earnings Quality: Some Cross‐Country Evidence
Journal of International Financial Management & Accounting, Vol. 23, No. 1, 2012
Bikki Jaggi , Ferdinand A. Gul and Thomas Sing Chiu Lau
Rutgers, The State University of New Jersey - Accounting & Information Systems , Monash University and affiliation not provided to SSRN
Date Posted: January 08, 2012
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper Transfer Prices: A Financial Perspective
Journal of International Financial Management & Accounting, Vol. 23, No. 1, 2012
Nilufer Usmen
Montclair State University - School of Business
Date Posted: January 08, 2012
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper Mandated Recognition of Employee Stock Option Expense – The Case of Canada
Journal of International Financial Management & Accounting, Vol. 23, No. 1, 2012
Chandra Subramaniam and Jeffrey J. Tsay
University of Texas at Arlington - Department of Accounting and University of Texas at Arlington - Department of Accounting
Date Posted: January 08, 2012
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Corporate Governance, Investment, and Firm Valuation in Asian Emerging Markets
Yan-Leung Cheung , Aris Stouraitis and Weiqiang Tan
Hong Kong Institute of Education , affiliation not provided to SSRN and Hong Kong Baptist University (HKBU)
Date Posted: September 14, 2011
Accepted Paper Series
1 downloads

Accounting Discretion in Goodwill Impairments: UK Evidence
Naser Abughazaleh , Osama Musa Al-Hares and Clare Roberts
affiliation not provided to SSRN , affiliation not provided to SSRN and University of Aberdeen
Date Posted: September 14, 2011
Accepted Paper Series

Earnings Management and the Accrual Anomaly: Evidence from China
Yuanpeng Li , Jianjun Niu , Ran Zhang and James A. Largay
affiliation not provided to SSRN , affiliation not provided to SSRN , Guanghua School of Management and Lehigh University - College of Business & Economics
Date Posted: September 14, 2011
Accepted Paper Series

Incl. Fee Electronic Paper An Analysis of the Inward Cross-Border Mergers and Acquisitions in the U.K.: A Macroeconomic Perspective
Journal of International Financial Management & Accounting, Vol. 22, Issue 2, pp. 91-113, 2011
Agyenim Boateng , Ruthira Naraidoo and Moshfique Uddin
The University of Nottingham Ningbo, China , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: May 05, 2011
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper An Examination of the Naive-Investor Hypothesis in Accruals Mispricing in Tunisian Firms
Journal of International Financial Management & Accounting, Vol. 22, Issue 2, pp. 131-164, 2011
Imen Khanchel El Mehdi
affiliation not provided to SSRN
Date Posted: May 05, 2011
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper Price Behavior of Qualified Companies Around the Audit Report and Report Announcement Days: The Case of Taiwan
Journal of International Financial Management & Accounting, Vol. 22, Issue 2, pp. 114-130, 2011
Junming Hsu , Weiju Young and Ching-Hui Chu
National Chung Hsing University , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: May 05, 2011
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Asymmetric Foreign Currency Exposures and Derivatives Use: Evidence from France
Journal of International Financial Management & Accounting, Vol. 22, No. 1, pp. 27-45, 2010
Ephraim Clark and Salma Mefteh
Middlesex University Business School and Lunam University - Ecole Superieure Des Sciences Commerciales D'Angers (ESSCA)
Date Posted: December 19, 2010
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Global Warming Disclosures: Impact of Kyoto Protocol Across Countries
Journal of International Financial Management & Accounting, Vol. 22, Issue 1, pp. 46-90, 2010
Martin Freedman and Bikki Jaggi
Towson University and Rutgers, The State University of New Jersey - Accounting & Information Systems
Date Posted: December 19, 2010
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper The Impact and Importance of Mandatory Adoption of International Financial Reporting Standards in Europe
Journal of International Financial Management & Accounting, Vol. 22, No. 1, pp. 1-26, 2010
Franois Aubert and Gary Grudnitski
affiliation not provided to SSRN and San Diego State University
Date Posted: December 19, 2010
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper A Comparison Between One-Tier and Two-Tier Board Structures in France
Journal of International Financial Management & Accounting, Vol. 21, No. 3, pp. 279-310, Autumn 2010
Benedicte Millet-Reyes and Ronald Zhao
Monmouth University - Department of Economics, Finance, and Real Estate and Monmouth University - Department of Accounting & Business Law
Date Posted: August 10, 2010
Accepted Paper Series
17 downloads

Incl. Fee Electronic Paper Taking Away the Voting Powers from Controlling Shareholders: Evidence from the Chinese Securities Market
Journal of International Financial Management & Accounting, Vol. 21, Issue 3, pp. 187-219, Autumn 2010
Yi Yao , Li Xu and Zhiyuan Liu
Nankai University - Department of Accounting , Washington State University and Nankai University - Department of Accounting
Date Posted: August 10, 2010
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union
Journal of International Financial Management & Accounting, Vol. 21, No. 3, pp. 220-278, Autumn 2010
Huifa Chen , Qingliang Tang , Yihong Jiang and Zhijun Lin
Shanghai Maritime University , University of Western Sydney , affiliation not provided to SSRN and Hong Kong Baptist University
Date Posted: August 10, 2010
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Assessing the Value Relevance of Accounting Data after the Introduction of IFRS in Europe
Journal of International Financial Management & Accounting, Vol. 21, Issue 2, pp. 85-119, Summer 2010
Alain Devalle , Enrico Onali and Riccardo Magarini
University of Turin - Department of Business Administration , University of Wales System - Bangor University, Bangor Business School and University of Turin - Department of Business Administration
Date Posted: April 14, 2010
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper Dissemination of Accruals Information, Role of Semi-Annual Reporting, and Analysts' Earnings Forecasts: Evidence from Japan
Journal of International Financial Management & Accounting, Vol. 21, Issue 2, pp. 120-160, Summer 2010
Keiichi Kubota , Kazuyuki Suda and Hitoshi Takehara
Chuo University - Graduate School of Strategic Management , Waseda University and Waseda University
Date Posted: April 14, 2010
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper Accounting for Employee Stock Options: What can We Learn from the Market's Perceptions?
Journal of International Financial Management & Accounting, Vol. 21, No. 2, pp. 161-186, Summer 2010
Emanuel Bagna Jr. , Mauro Bini , Ronald Geoffrey Bird , Francesco Momentè and Francesco Reggiani
affiliation not provided to SSRN , Bocconi University - Department of Accounting , University of Technology Sydney (UTS) - School of Finance and Economics , Bocconi University - Department of Accounting and Bocconi University - Department of Accounting
Date Posted: April 14, 2010
Accepted Paper Series
4 downloads

Incl. Fee Electronic Paper Does the Capitalization of Development Costs Improve Analyst Forecast Accuracy? Evidence from the UK
Journal of International Financial Management & Accounting, Vol. 21, Issue 1, pp. 62-83, Spring 2010
Seraina C. Anagnostopoulou
Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: December 21, 2009
Accepted Paper Series
4 downloads

Incl. Fee Electronic Paper Pecking Order Behavior in Emerging Markets
Journal of International Financial Management & Accounting, Vol. 21, Issue 1, pp. 1-31, Spring 2010
Bruce Seifert and Halit Gonenc
Old Dominion University and University of Groningen - Faculty of Economics and Business
Date Posted: December 21, 2009
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper The Impact of the Asian Financial Crisis on Conservatism and Timeliness of Earnings: Evidence from Hong Kong, Malaysia, Singapore, and Thailand
Journal of International Financial Management & Accounting, Vol. 21, No. 1, pp. 32-61, Spring 2010
Thanyaluk Vichitsarawong , Li Li Eng and Gary K. Meek
Oklahoma State University - Stillwater , Missouri University of Science and Technology and Oklahoma State University - Stillwater - School of Accounting
Date Posted: December 21, 2009
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Earnings Management to Exceed the Threshold: A Comparative Analysis of Consolidated and Parent-Only Earnings
Journal of International Financial Management & Accounting, Vol. 20, Issue 3, pp. 199-239, Autumn 2009
Akinobu Shuto
Kobe University - Research Institute for Economics and Business Administration
Date Posted: October 13, 2009
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Equity-Liabilities Distinction: The Case for Co-Operatives
Journal of International Financial Management & Accounting, Vol. 20, Issue 3, pp. 274-306, Autumn 2009
Germán López-Espinosa , John Maddocks and Fernando Polo-Garrido
University of Navarra , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: October 13, 2009
Accepted Paper Series
3 downloads


 

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