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SSRN eLibrary Search Results
American Accounting Association Meetings (AAA)
472,934 Total downloads | Link to this page

Showing Papers 1 - 50 of 1,276
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Incl. Electronic Paper Are Fair Value Options Created Equal? A Study of SFAS 159 and Earnings Volatility
Robert B. Couch , Nicole Thibodeau and Wei Wu
Willamette University - Atkinson Graduate School of Management , Willamette University - Atkinson Graduate School of Management and Willamette University (Atkinson GSM)
Date Posted: February 03, 2014
Working Paper Series
63 downloads

Missed Distress Signals: Evidence from the Fair Value Option for Liabilities
Wei Wu , Nicole Thibodeau and Robert B. Couch
Willamette University (Atkinson GSM) , Willamette University - Atkinson Graduate School of Management and Willamette University - Atkinson Graduate School of Management
Date Posted: January 29, 2014
Last Revised: April 02, 2014
Working Paper Series

Incl. Electronic Paper Economic Effects of IFRS Adoption in Brazil: An Empirical Analysis of Stock Price Synchronicity
Verônica de Fátima Santana , Raquel Wille Sarquis , Isabel Lourenço , Bruno Meirelles Salotti and Fernando Dal-Ri Murcia
FEA-USP , FEA-USP , Lisbon University Institute (ISCTE-IUL) , FEA-USP and FEA-USP
Date Posted: January 24, 2014
Working Paper Series
67 downloads

Incl. Electronic Paper Ownership Concentration, IFRS Adoption and Earnings Quality: Evidence from an Emerging Market
Mine H. Aksu , Yaz Gulnur Muradoglu and Ayse Tansel Cetin
Sabanci University , Queen Mary University of London and Sabanci University
Date Posted: January 23, 2014
Working Paper Series
63 downloads

Control Yourself! The Impact of Self-Control on Auditors' Ability to Practice Professional Skepticism
Joleen Kremin
Texas Tech University
Date Posted: January 22, 2014
Working Paper Series

Incl. Electronic Paper Does Monitoring Affect the Agent's Preference for Honesty?
Brian K. Laird and Charles D. Bailey
Arkansas State University and University of Memphis
Date Posted: January 18, 2014
Working Paper Series
46 downloads

Incl. Electronic Paper The Effect of the IFRS on Intercompany Transactions. The Case of the Greek Food-Beverage Sector
Procedia Technology /Elsevier (2013)
Athanasios Vazakidis , Stavropoulos Antonios , Ioannis Samaras and Athianos Stergios
University of Macedonia , University of Macedonia , University of Macedonia and Technological Education Institute (TEI) of Central Macedonia
Date Posted: January 08, 2014
Accepted Paper Series
44 downloads

Incl. Electronic Paper The Effect of Intercompany Transactions in the Value Relevance after the Adoption of IFRS. The Case of the Greek Listed Companies
World Finance Conference, 2013
Athanasios Vazakidis , Stavropoulos Antonios , Ioannis Samaras and Athianos Stergios
University of Macedonia , University of Macedonia , University of Macedonia and Technological Education Institute (TEI) of Central Macedonia
Date Posted: January 08, 2014
Accepted Paper Series
24 downloads

Incl. Electronic Paper Cost Management for IT Activities: A Case Study in the IT Division of a French Bank Using Activity-Based Costing
Grégory Wegmann
University of Burgundy - IAE Dijon School of Management, CREGO EA 7317
Date Posted: January 06, 2014
Working Paper Series
73 downloads

Incl. Electronic Paper Modeling Time in REA/Real Databases: Planning and Availability
Daniel E. O'Leary
University of Southern California - Marshall School of Business
Date Posted: December 29, 2013
Working Paper Series
11 downloads

Incl. Electronic Paper Determinants of Earnings Management: Evidence from Around the World
Tesfaye Taddese Lemma , Minga Negash and Mthokozisi Mlilo
Independent , Metropolitan State University of Denver and University of the Witwatersrand - Faculty of Commerce, Law & Management
Date Posted: December 24, 2013
Working Paper Series
87 downloads

Incl. Electronic Paper Evaluating the Accounting Information Quality and Decision-Usefulness of Governmental Financial Reporting When Becoming More Accrual Like: Evidence of a Change from Cash to Modified Cash
Sandra Cohen and Sotiris Karatzimas
Athens University of Economics and Business - Department of Business Administration and Athens University of Economics and Business - Department of Business Administration
Date Posted: December 18, 2013
Working Paper Series
166 downloads

Incl. Electronic Paper Incentive Contracts, Market Risk, and Cost of Capital
Contemporary Accounting Research, Forthcoming
Jeremy Bertomeu
CUNY Baruch College
Date Posted: December 03, 2013
Working Paper Series
128 downloads

Incl. Electronic Paper Firm Complexity and Post-Earnings-Announcement Drift
Alexander Barinov , Shawn Saeyeul Park and Celim Yildizhan
University of Georgia - Terry College of Business , University of Georgia - C. Herman and Mary Virginia Terry College of Business and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: November 29, 2013
Last Revised: January 31, 2014
Working Paper Series
167 downloads

Incl. Electronic Paper Agency Theory, Family Ownership, and CEO Pay for Performance Sensitivity
Daniele Macciocchi
LUISS Guido Carli University
Date Posted: November 27, 2013
Last Revised: February 18, 2014
Working Paper Series
47 downloads

Incl. Electronic Paper The Empirical Analysis of Target Ratcheting Under Self-Evaluation
Caroline Lee
Yonsei University - Yonsei University School of Business
Date Posted: November 25, 2013
Working Paper Series
34 downloads

Incl. Electronic Paper Do Firms have Tax-Influenced Capital Structure Targets? Evidence from Taken Over Companies that Became Subsidiaries
Pascal Stock
University of Mannheim - Department of Finance and Accounting & Taxation
Date Posted: November 18, 2013
Working Paper Series
46 downloads

Going-Concern Opinions and Bank Loan Contracting
Bill Francis , Iftekhar Hasan , Ning Ren and Yinghong (Ying) Zhang
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology , Fordham University , Rensselaer Polytechnic Institute and Rensselaer Polytechnic Institute
Date Posted: November 17, 2013
Last Revised: February 13, 2014
Working Paper Series

Incl. Electronic Paper Customer-Base Concentration, Profitability and Distress Across the Corporate Life Cycle
Paul J. Irvine , Shawn Saeyeul Park and Celim Yildizhan
University of Georgia - Department of Banking and Finance , University of Georgia - C. Herman and Mary Virginia Terry College of Business and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: October 31, 2013
Working Paper Series
167 downloads

Incl. Electronic Paper Recession Analysts and Conservative Forecasting
Michael B. Clement and Kelvin Law
University of Texas at Austin - Department of Accounting and Tilburg University
Date Posted: October 15, 2013
Working Paper Series
61 downloads

Incl. Electronic Paper Audit Committee Formation at the IPO: Existence and Financial Expertise
Michael Ettredge , Chan Li , Qian Wang and Yang Xu
University of Kansas - School of Business , University of Pittsburgh , Iowa State University - College of Business and University of Colorado Colorado Springs
Date Posted: October 13, 2013
Working Paper Series
76 downloads

Incl. Electronic Paper Does the Stock Price Always Drift Toward Fundamental Value?
Peng-Chia Chiu and Alexander Nekrasov
The Chinese University of Hong Kong (CUHK) and University of California, Irvine - Paul Merage School of Business
Date Posted: October 01, 2013
Working Paper Series
194 downloads

Incl. Electronic Paper Industry-Specific Discretionary Accruals and the Accruals Anomaly
Atif Ikram
Wayne State University - School of Business Administration
Date Posted: September 15, 2013
Last Revised: September 16, 2013
Working Paper Series
113 downloads

Incl. Electronic Paper Internal Information Asymmetry, Internal Capital Markets, and Firm Value
Matthew T. Billett , Chen Chen , Xiumin Martin and Xin Wang
Indiana University - Kelley School of Business , University of Auckland - Business School , Washington University in Saint Louis - Olin School of Business and University of Hong Kong - School of Business
Date Posted: August 24, 2013
Last Revised: February 22, 2014
Working Paper Series
162 downloads

Incl. Electronic Paper Sizing up the Competition: The Interactive Effect of Tournament Prize Structure and Social Identity on Effort
AAA 2014 Management Accounting Section (MAS) Meeting Paper
Khim Kelly and Adam Presslee
University of Waterloo - School of Accounting and Finance and University of Pittsburgh
Date Posted: August 21, 2013
Last Revised: April 18, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Effects of Managerial Knowledge of Executive Compensation Structure and R&D Reporting Method on Real Earnings Management
AAA 2014 Management Accounting Section (MAS) Meeting Paper
Alisa Gabrielle Brink , Andrea Gouldman and Jacob M. Rose
Virginia Commonwealth University , Weber State University (WSU) - Department of Business Administration and Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: August 21, 2013
Last Revised: November 18, 2013
Working Paper Series
156 downloads

Incl. Electronic Paper Human Capital between Generalists and Specialists: How Does It Impact Innovation?
KwangJoo Koo
William Paterson University - Accounting and Law Department
Date Posted: August 21, 2013
Last Revised: November 01, 2013
Working Paper Series
20 downloads

Incl. Electronic Paper Traditional ABC and Time-Driven ABC: An Experimental Investigation
AAA 2014 Management Accounting Section (MAS) Meeting Paper
Karl Schuhmacher and Michael Burkert
University of Lausanne and University of Fribourg - Department of Business Administration
Date Posted: August 21, 2013
Working Paper Series
291 downloads

Incl. Electronic Paper Performance Measurement Systems and Subordinate Self-Control of Emergent Learning
AAA 2014 Management Accounting Section (MAS) Meeting Paper
Casey M. Rowe
Purdue University - Krannert School of Management
Date Posted: August 21, 2013
Last Revised: November 29, 2013
Working Paper Series
52 downloads

Incl. Electronic Paper Impact of Compensation, Performance Measures and Other Organizational Characteristics on Physicians’ Acceptance of New Medicaid Patients
Christina J. Bradbury
Plymouth State University
Date Posted: August 21, 2013
Working Paper Series
18 downloads

Incentives, Selection, and Decision Delegation in German Manufacturing Firms
AAA 2014 Management Accounting Section (MAS) Meeting Paper
Stijn Masschelein
University of Western Australia
Date Posted: August 21, 2013
Last Revised: December 10, 2013
Working Paper Series

Incl. Electronic Paper A Marathon, a Series of Sprints, or Both? Tournament Horizon and Task Complexity in Multi-Period Settings
Willie Choi , Andrew H. Newman and Ivo Tafkov
University of Pittsburgh , University of South Carolina and Georgia State University
Date Posted: August 21, 2013
Last Revised: December 04, 2013
Working Paper Series
34 downloads

Incl. Electronic Paper Accounting Information Aggregation and Managerial Cooperation
AAA 2014 Management Accounting Section (MAS) Meeting Paper
Eric Jonathan Marinich
Miami University of Ohio - Richard T. Farmer School of Business Administration
Date Posted: August 20, 2013
Working Paper Series
103 downloads

Incl. Electronic Paper Asymmetric Cost Behavior
Rajiv D. Banker and Dmitri Byzalov
Temple University - Fox School of Business and Management and Temple University - Fox School of Business and Management
Date Posted: August 20, 2013
Working Paper Series
193 downloads

Incl. Electronic Paper Toward the Unknown: The Effect of Forecast Accuracy on Production Decisions
Alexander Brueggen , Isabella Grabner and Karen L. Sedatole
Maastricht University , Maastricht University School of Business and Economics and Michigan State University - Eli Broad College of Business
Date Posted: August 20, 2013
Working Paper Series
40 downloads

Incl. Electronic Paper The Role of Transitory Earnings for Managerial Effort Allocation to Intangibles

Date Posted: August 20, 2013
Working Paper Series
32 downloads

Incl. Electronic Paper Effects of Directors’ and Officers’ Liability Insurance on Corporate Diversification
Hsin-Yi Chi , James Jianxin Gong , Tzu-Ching Weng and Guang-Zheng Chen
National Chung Hsing University - Department of Accounting , California State University at Fullerton , Feng Chia University and Feng Chia University
Date Posted: August 20, 2013
Working Paper Series
51 downloads

Incl. Electronic Paper Examining the Interaction Effect of Cost Information Types and Strategy in New Product Development: An Experimental Study
Dyah Ekaari Sekar Jatiningsih and Mahfud Sholihin
Gadjah Mada University and Gadjah Mada University
Date Posted: August 20, 2013
Working Paper Series
31 downloads

Incl. Electronic Paper Management Forecasts in Japan: Do Managers Accurately Estimate Costs When They Issue Management Forecasts?
AAA 2014 Management Accounting Section (MAS) Meeting Paper
Kenji Yasukata
Kinki University
Date Posted: August 20, 2013
Working Paper Series
95 downloads

Incl. Electronic Paper Asymmetries in Cost-Volume-Profit Relation: Cost Stickiness and Conditional Conservatism
Rajiv D. Banker , Sudipta Basu , Dmitri Byzalov and Janice Y. S. Chen
Temple University - Fox School of Business and Management , Temple University - Fox School of Business and Management , Temple University - Fox School of Business and Management and Temple University - Fox School of Business and Management
Date Posted: August 20, 2013
Working Paper Series
170 downloads

Incl. Electronic Paper Market Competition, Social Network and Firm Performance: An Emerging Economy Test
AAA 2014 Management Accounting Section (MAS) Meeting Paper
Chien-Hui Chuang , Cheng-Jen Huang and Anne Wu
National Chengchi University (Taipei) , Tunghai University - Department of Accounting and National Chengchi University (Taipei)
Date Posted: August 20, 2013
Working Paper Series
57 downloads

Incl. Electronic Paper Self-Fulfilling Prophecy? An Examination of Exposure to Economic Theory and Opportunistic Behavior
AAA 2014 Management Accounting Section (MAS) Meeting Paper
Christian Mastilak , Linda J. Matuszewski , Fabienne Miller and Alex Woods
Xavier University - Department of Accountancy , Northern Illinois University , Worcester Polytechnic Institute and College of William and Mary
Date Posted: August 20, 2013
Working Paper Series
179 downloads

Incl. Electronic Paper The Effects of Vertical Pay Dispersion: Experimental Evidence in a Budget Setting
AAA 2014 Management Accounting Section (MAS) Meeting Paper
Lan Guo , Theresa Libby and Xiaotao Kelvin Liu
Wilfrid Laurier University , University of Waterloo - School of Accounting and Finance and Northeastern University - Accounting Group
Date Posted: August 20, 2013
Working Paper Series
60 downloads

Incl. Electronic Paper Board Destaggering: Corporate Governance Out of Focus?
AAA 2014 Management Accounting Section (MAS) Meeting Paper
Weili Ge and Lloyd Tanlu
University of Washington - Michael G. Foster School of Business and University of Washington - Department of Accounting
Date Posted: August 20, 2013
Last Revised: January 30, 2014
Working Paper Series
92 downloads

Incl. Electronic Paper Strategy Alignment and Performance Evaluation for Shared Service Centers: A Longitudinal Study on the Role of Balanced Scorecard
AAA 2014 Management Accounting Section (MAS) Meeting Paper
C. Janie Chang , Tsuilin Kuo and Anne Wu
San Diego State University - Accountancy , Fu-Jen Catholic University and National Chengchi University (Taipei)
Date Posted: August 19, 2013
Working Paper Series
108 downloads

Incl. Electronic Paper Lenzini Steel: The Impact of Transfer Pricing and Taxes on Global Operations
AAA 2014 Management Accounting Section (MAS) Meeting Paper
Bradrick Cripe , Anthony (Tony) Harmon and Tim West
Northern Illinois University - Department of Accountancy , Grant Thornton, LLP - Chicago Office and Northern Illinois University - Department of Accountancy
Date Posted: August 19, 2013
Working Paper Series
118 downloads

Incl. Electronic Paper Can Clawback Provisions in Management Incentive Contracts Backfire and Lead to More Risk Taking?
AAA 2014 Management Accounting Section (MAS) Meeting Paper
Bernhard Hirsch , Bernhard Erich Reichert and Matthias Sohn
Bundeswehr University Munich , Drexel University and Bundeswehr University Munich
Date Posted: August 19, 2013
Working Paper Series
112 downloads

Incl. Electronic Paper Balancing Control Structures: An Empirical Analysis of the Levers of Control Framework
AAA 2014 Management Accounting Section (MAS) Meeting Paper
Anne-Marie Kruis , Roland F. Spekle and Sally K. Widener
Nyenrode University , Nyenrode Business University and Clemson University
Date Posted: August 19, 2013
Last Revised: November 28, 2013
Working Paper Series
69 downloads

Incl. Electronic Paper Effects of Agent Competition and Effort Announcements on Compensation Contracts and Effort Provision: Evidence from a Laboratory Experiment
AAA 2014 Management Accounting Section (MAS) Meeting Paper
Markus C. Arnold and Robert A. Grasser
Institute for Accounting and University of Bern
Date Posted: August 19, 2013
Working Paper Series
29 downloads

Incl. Electronic Paper Profiting from Cost Mis-Allocation: An Analysis of the Interaction Among Biases in Reported Costs and Full-Cost Pricing
Graziano Coller and Paolo Collini
Università degli Studi di Trento and University of Trento - Department of Economics
Date Posted: August 19, 2013
Working Paper Series
43 downloads


 

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