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Wiley-Blackwell: Journal of International Financial Management & Accounting
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Incl. Fee Electronic Paper Do European Firms Behave as if they Converge Toward a Target Capital Structure?
Journal of International Financial Management & Accounting, Vol. 27, Issue 2, pp. 97-125, 2016
Denis Marinšek, Marko Pahor, Dusan Mramor and Roman Luštrik
University of Ljubljana - Faculty of Economics, University of Ljubljana - Faculty of Economics, University of Ljubljana - Faculty of Economics and University of Ljubljana - Biotechnical Faculty
Date Posted: April 20, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Individual and Institutional Investors’ Response to Earnings Reported by Conservative and Non‐Conservative Firms: Evidence from Chinese Financial Markets
Journal of International Financial Management & Accounting, Vol. 27, Issue 2, pp. 158-207, 2016
Bikki Jaggi, Steven Shuye Wang and Wei Li
Rutgers, The State University of New Jersey - Rutgers Business School, School of Business, Renmin University of China and Guangdong Institute of Enterprise Development
Date Posted: April 20, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Valuation and Forecasting Roles of Dividends of Indonesian Listed Firms
Journal of International Financial Management & Accounting, Vol. 27, Issue 2, pp. 126-157, 2016
Yanthi Hutagaol and Aljosa Valentincic
Binus Business School and University of Ljubljana - Faculty of Economics
Date Posted: April 20, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Working Capital Management, the Credit Crisis, and Hedging Strategies: Canadian Evidence
Journal of International Financial Management & Accounting, Vol. 27, Issue 2, pp. 208-232, 2016
Robert L. Kieschnick and Wendy Rotenberg
University of Texas at Dallas and University of Toronto - Rotman School of Management
Date Posted: April 20, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Creditor Rights, Country Governance, and Corporate Cash Holdings
Journal of International Financial Management & Accounting, Vol. 27, Issue 1, pp. 65-90, 2016
Bruce Seifert and Halit Gonenc
Old Dominion University and University of Groningen - Faculty of Economics and Business
Date Posted: January 06, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Determinants and Valuation Implications of Compulsory Stock Option Disclosures in a Weak Regulatory Setting - The Case of France
Journal of International Financial Management & Accounting, Vol. 27, Issue 1, pp. 26-64, 2016
Lisa Goh, Philip Joos and Kazbi Z. Soonawalla
Hong Kong Polytechnic University - School of Accounting and Finance, Tilburg University and University of Oxford - Said Business School
Date Posted: January 06, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Estimating Cost of Equity: Do You Need to Adjust for Foreign Exchange Risk?
Journal of International Financial Management & Accounting, Vol. 27, Issue 1, pp. 5-25, 2016
Alain A. Krapl and Thomas J. O'Brien
Northern Kentucky University - Department of Economics and Finance and University of Connecticut - Department of Finance
Date Posted: January 06, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Real and Accrual‐Based Earnings Management in the Pre‐ and Post‐IFRS Periods: Evidence from China
Journal of International Financial Management & Accounting, Vol. 26, Issue 3, pp. 294-335, 2015
Li-Chin Jennifer Ho, Qunfeng Liao and Martin E. Taylor
University of Texas at Arlington, University of Michigan at Flint - School of Management and University of Texas at Arlington - College of Business Administration
Date Posted: September 03, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Research and Development, Uncertainty, and Analysts’ Forecasts: The Case of IAS 38
Journal of International Financial Management & Accounting, Vol. 26, Issue 3, pp. 257-293, 2015
Tami Dinh, Brigitte Eierle, Wolfgang Schultze and Leif Steeger
University of St. Gallen, Institute of Accounting, Control, Auditing, University of Bamberg, University of Augsburg and University of Augsburg
Date Posted: September 03, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Short‐Term Expectations in Listed Firms: The Effects of Different Owner Types
Journal of International Financial Management & Accounting, Vol. 26, Issue 3, pp. 223-256, 2015
Tor Brunzell, Eva Liljeblom and Mika Vaihekoski
Stockholm University - School of Business, Swedish School of Economics and Business Administration and University of Turku - Turku School of Economics
Date Posted: September 03, 2015
Accepted Paper Series

Incl. Fee Electronic Paper An Experimental Analysis of the Effects of Non‐Audit Services on Auditor Independence in Appearance in the European Union: Evidence from Germany
Journal of International Financial Management & Accounting, Vol. 26, Issue 2, pp. 150-187, 2015
Reiner Quick and Bent Warming-Rasmussen
Darmstadt University of Technology and University of Southern Denmark
Date Posted: April 08, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Managing Discretionary Accruals and Book‐Tax Differences in Anticipation of Tax Rate Increases: Evidence from China
Journal of International Financial Management & Accounting, Vol. 26, Issue 2, pp. 188-222, 2015
Raymond M. K. Wong, Agnes W. Y. Lo and Michael Firth
City University of Hong Kong (CityUHK) - Department of Accountancy, Lingnan University and Lingnan University - Department of Finance and Insurance
Date Posted: April 08, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Value Relevance of Multinationality: Evidence from Korean Firms
Journal of International Financial Management & Accounting, Vol. 26, Issue 2, pp. 111-149, 2015
Sangno Lee, Minho Kim and Wallace N. Davidson III
Chonbuk National University - College of Business Administration, Chonbuk National University - College of Business Administration and Southern Illinois University at Carbondale - Department of Finance
Date Posted: April 08, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Are Related‐Party Sales Value‐Adding or Value‐Destroying? Evidence from China
Journal of International Financial Management & Accounting, Vol. 26, Issue 1, pp. 1-38, 2015
Raymond M. K. Wong, Jeong-Bon Kim and Agnes W. Y. Lo
City University of Hong Kong (CityUHK) - Department of Accountancy, University of Waterloo and Lingnan University
Date Posted: January 20, 2015
Accepted Paper Series

Incl. Fee Electronic Paper CEO Stock‐Based Incentive Compensation and Firm Performance: A Quantile Regression Approach
Journal of International Financial Management & Accounting, Vol. 26, Issue 1, pp. 39-71, 2015
Leon Li, Tung-Hsiao Yang and Shang‐En Yu
University of Waikato - Department of Economics and Finance, National Chung Hsing University and Ming Chuan University
Date Posted: January 20, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The IASB's Discussion Paper on the Conceptual Framework for Financial Reporting: A Commentary and Research Review
Journal of International Financial Management & Accounting, Vol. 26, Issue 1, pp. 72-110, 2015
Elizabeth A. Gordon, Jannis Bischof, Holger Daske, Paul Munter, Chika Saka, Kimberly J. Smith and Elmar R. Venter
Temple University - Department of Accounting, University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation, KPMG International, LLP, Kwansei Gakuin University, College of William and Mary - Mason School of Business and University of Pretoria
Date Posted: January 20, 2015
Accepted Paper Series

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 - Business School 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
Wei Yu and Ying Zheng
Shanghai Institute of Foreign Trade and 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 and Tiemei Li
University of Waterloo 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
UNSW Australia Business School, School of Accounting, UNSW Australia Business School, 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 California State University Long Beach
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, Bucharest Academy of Economic Studies, 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, King Fahd University of Petroleum & Minerals 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
Stevens Institute of Technology - School of Business, The 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
Azzim Gulamhussen, Carlos Manuel Pinheiro and Rui Sousa
Vlerick Business School, 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 - Rutgers Business School, Deakin University - Department of Accounting 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


 

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