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SSRN eLibrary Search Results
JEL Code: M40
1,220,379 Total downloads
Showing Papers 1 - 50 of 3,569
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Incl. Electronic Paper 探討醫療組織誘因制度、權益公平認知對醫師工作績效之影響─以預算強調作為權變因素 (The Effect of Hospital Incentives and Equity Fairness Perceptions on Physicians’ Job Performance: Budget Emphasis as a Contingent Variable)
Journal of Accounting Review, 2015
Cheng-Tsung Lu and Chung-Yueh Conrad Chang II
National Taichung University of Science and Technology and National Taipei University
Date Posted: February 12, 2015
Accepted Paper Series
59 downloads

Incl. Electronic Paper Упущенная Выгода При Отказе Покупателя От Части Закупок По Контракту: Счетоводство (Loss of Profits in Case of Failure of the Buyer of the Procurement Contract: Accounting)
Economic Strategies, Forthcoming
Andrey Alekseevich Mitskevitch
Russian Presidential Academy of National Economy and Public Administration (RANEPA) - SHFM Graduate School of Finance and Management
Date Posted: November 22, 2014
Accepted Paper Series
7 downloads

Incl. Electronic Paper Предметное поле учета: о чем пишут в российских и англоязычных научных журналах? (Accounting Research Domain: Some Reflections from Russian and International Academic Journals)
Вестник УрФУ. Серия: Экономика и управление. 2015. Т. 14. № 1. С. 131-148. (Vestnik UrFU. Economics and Management Series. 2015. V. 14. № 1. P. 131-148.),
Olga N. Volkova and Jana V. Loginova
National Research University Higher School of Economics and National Research University Higher School of Economics (Moscow)
Date Posted: May 14, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper ПЕРСПЕКТИВИ ЗА РАЗВИТИЕ НА УЧЕБНИТЕ ПЛАНОВЕ ПО СЧЕТОВОДСТВО: УТИЛИТАРНИЯТ ПОДХОД НЕ Е ДОСТАТЪЧЕН (Accounting Curricula Development: Utilitarian Approach is Not Enough)
A report presented at „Problems in education in accounting, analysis and control” conference, September 12-13, 2014, Economic University, Varna, Bulgaria,
Michael Musov
University of National and World Economy (UNWE)
Date Posted: November 28, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper Нормирование Труда Работников Учетно-Экономических Служб Методом Опросной Фотографии Рабочего Времени (Time Standards Setting for the Accounting and Economic Services: Result-Based Approach)
Финансы и бизнес, № 1, 2012, стр. 135-148 (Financy i Business, No 1, 2012, p. 135-148),
Olga N. Volkova and Andrew A. Veykher
National Research University Higher School of Economics and National Research University Higher School of Economics (Moscow)
Date Posted: July 31, 2013
Last Revised: December 08, 2015
Accepted Paper Series
16 downloads

Incl. Electronic Paper Властоментальность: К Вопросу Об Определении Объекта Исследований ('Governmentality' in Russian: The Concept and the Research Domain)
Политическая концептология: журнал метадисциплинарных исследований. 2014. № 2. С. 20-24. (THE POLITICAL CONCEPTOLOGY: JOURNAL OF METADISCIPLINARY RESEARCH. 2014. No 2. P. 20-24.),
Olga N. Volkova
National Research University Higher School of Economics
Date Posted: May 31, 2014
Last Revised: December 22, 2014
Accepted Paper Series
13 downloads

Incl. Electronic Paper Властоментальность: к вопросу об определении объекта исследований ('Governmentality' in Russian: The Concept and the Research Domain)
Политическая концептология: журнал метадисциплинарных исследований. 2014. № 2. С. 20-24. (THE POLITICAL CONCEPTOLOGY: JOURNAL OF METADISCIPLINARY RESEARCH. 2014. No 2. P. 20-24.),
Olga N. Volkova
National Research University Higher School of Economics
Date Posted: August 09, 2014
Accepted Paper Series
24 downloads

Incl. Electronic Paper Адаптиране На Учебни Програми Във Висшето Икономическо Образование Към Изискванията На Международно Признати Професионални Квалификации – Методология и Ограничения (Aligning Curriculum in Undergraduate Business Education to Integrate World's Leading Professional Qualifications – Methodology and Limitations)
UNWE-Sofia, Economic and Social Alternatives, 2: 120-139
Michael Musov
University of National and World Economy (UNWE)
Date Posted: March 29, 2016
Accepted Paper Series
4 downloads

Zimmerman's Contentious Conjectures: Describing the Present and Prescribing the Future of Empirical Management Accounting Research
European Accounting Review, Vol. 11, No. 4, 2002
Joan L. Luft and Michael D. Shields
Michigan State University - Department of Accounting & Information Systems and Michigan State University - Department of Accounting & Information Systems
Date Posted: April 17, 2003
Accepted Paper Series

Incl. Electronic Paper Zauner Ornaments
Darden Case No. UVA-C-2181
Mark E. Haskins, Kristy Lilly and Liz Smith
University of Virginia - Darden School of Business, affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: October 21, 2008
Working Paper Series
280 downloads

Incl. Electronic Paper Xyberspace Consulting, Inc.
Darden Case No. UVA-C-2152
Luann J. Lynch
University of Virginia - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
109 downloads

XBRL Tagging of Financial Statement Data Using XMLSpy: The Small Company Case
Issues in Accounting Education 27 (3):761-781, 2012
Rick Elam, Mitchell R. Wenger and Kelly L. Williams
University of Mississippi, University of Mississippi and University of Mississippi
Date Posted: December 24, 2010
Last Revised: June 11, 2013
Accepted Paper Series

Writing Accounting and Management History: Insights from Unorthodox Music Historiography
Accounting Historians Journal, 2004
Luca Zan
University of Bologna - Department of Management
Date Posted: May 08, 2009
Accepted Paper Series

Incl. Fee Electronic Paper Write-Down Timeliness, Line-of-Business Disclosures and Investors' Interpretations of Segment Divestiture Announcements
Journal of Business Finance & Accounting, Vol. 31, No. 9-10, pp. 1261-1299, November 2004
Denton Collins and Steven L. Henning
Texas Tech University - School of Accounting and Southern Methodist University
Date Posted: November 29, 2004
Accepted Paper Series
15 downloads

World Class Manufacturing Practices and Profitability: A Causal Analysis
Surendra P. Agrawal and Adam S. Maiga
University of Memphis and Florida International University (FIU) - College of Business Administration
Date Posted: January 07, 1999
Working Paper Series

Incl. Electronic Paper Working on the Weekend: Do Analysts Strategically Time the Release of Their Recommendation Revisions?
Lynn L. Rees, Nathan Y. Sharp and Paul A. Wong
Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and University of California, Davis - Graduate School of Management
Date Posted: November 15, 2013
Last Revised: April 06, 2016
Working Paper Series
207 downloads

Incl. Electronic Paper Working Capital Management and Firm Listing Status
Multinational Finance Journal, 2012, vol. 16, no. 3/4, pp. 261–301,
Seraina C. Anagnostopoulou
University of Reading - Henley Business School
Date Posted: April 01, 2013
Last Revised: November 13, 2014
Accepted Paper Series
317 downloads

Incl. Electronic Paper Working Capital Management and Firm Listing Status
Multinational Finance Journal, Vol. 16, No. 3/4, p. 261-301, 2012
Seraina C. Anagnostopoulou
University of Reading - Henley Business School
Date Posted: June 19, 2015
Accepted Paper Series
87 downloads

Women in Chartered Accountancy: Career Expectations and Barriers
Philomena Leung
RMIT University - School of Accounting and Law
Date Posted: February 20, 1997
Working Paper Series

Incl. Electronic Paper Wilmont Chemical Corporation
Darden Case No. UVA-C-2207
Richard Brownlee
University of Virginia - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
30 downloads

Incl. Electronic Paper Will Women Lead the Way? Differences in Demand for Corporate Social Responsibility Information for Investment Decisions
Journal of Business Ethics, Forthcoming
Leda Nath, Lori Holder-Webb and Jeffrey R. Cohen
University of Wisconsin - Whitewater, Western New England University - Department of Accounting and Finance and Boston College - Department of Accounting
Date Posted: November 19, 2012
Accepted Paper Series
141 downloads

Incl. Fee Electronic Paper Why You Don’t Get Published: An Editor’s View
Accounting & Finance, Vol. 52, Issue 2, pp. 343-358, 2012
Michael E. Bradbury
Massey University
Date Posted: April 21, 2012
Accepted Paper Series
2 downloads

Incl. Electronic Paper Why You Don’t Get Published: An Editor’s View
Michael E. Bradbury
Massey University
Date Posted: September 12, 2011
Working Paper Series
254 downloads

Incl. Electronic Paper Why We Subtract the Change in Working Capital When Defining Free Cash Flows? A Pedagogical Note (in Spanish)
Interfase, Vol. 3, No. 5, pp. 75-78, 2009
Ignacio Velez-Pareja
Grupo Consultor CAV Capital Advisory & Valuation
Date Posted: May 20, 2005
Last Revised: March 28, 2011
Accepted Paper Series
1121 downloads

Incl. Electronic Paper Why We Subtract the Change in Working Capital When Defining Cash Flows? A Pedagogical Note
Ignacio Velez-Pareja
Grupo Consultor CAV Capital Advisory & Valuation
Date Posted: May 12, 2005
Last Revised: January 11, 2015
Working Paper Series
3961 downloads

Incl. Electronic Paper Why We Need Carbon Pricing: A Social and Environmental Accounting Perspective
Journal of Law and Financial Management, Vol. 10, No. 2, pp. 9-15, December 2011
Sumit K. Lodhia
Australian National University (ANU) - Faculty of Economics & Commerce
Date Posted: January 31, 2012
Accepted Paper Series
336 downloads

Incl. Electronic Paper Why We Do International Accounting Research
Journal of International Accounting Research, July 20, 2015
Ray Ball
University of Chicago - Accounting
Date Posted: January 29, 2016
Last Revised: July 09, 2016
Accepted Paper Series
273 downloads

Incl. Electronic Paper Why Pre-Tax Discount Rates Should be Avoided
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 5, No. 2, pp. 2-5, 2010
Kevin Thomas Davis
University of Melbourne - Department of Finance
Date Posted: February 05, 2011
Accepted Paper Series
245 downloads

Incl. Electronic Paper Why Do We Work? Empirical Evidence on Work Motivation and the Effects of Management Control System Design on Work Motivation
AAA 2015 Management Accounting Section (MAS) Meeting
Clara Xiaoling Chen, Jeremy B. Lill and Thomas W. Vance
University of Illinois at Urbana-Champaign - Department of Accountancy, Georgia State University and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: August 17, 2014
Last Revised: December 02, 2014
Working Paper Series
250 downloads

Incl. Electronic Paper Why Do Some Firms Give Stock Options to All Employees?: An Empirical Examination of Alternative Theories
Research Paper Series Paper No. 1772(R)
Paul Oyer and Scott Schaefer
Stanford Graduate School of Business and University of Utah - Department of Finance
Date Posted: January 29, 2003
Working Paper Series
680 downloads

Why Do Restatements Decrease in a Clawback Environment? An Investigation into Financial Reporting Executives’ Decision-Making during the Restatement Process
Accounting Review, Forthcoming
Jonathan S. Pyzoha
Miami University - Department of Accountancy
Date Posted: July 24, 2013
Last Revised: February 04, 2015
Accepted Paper Series

Why Do People Give Interest-Free Loans to the Government? An Experimental Study of Interim Tax Payments
Journal of the American Taxation Association, Fall 1999
Benjamin C. Ayers, Steven J. Kachelmeier and John R. Robinson
University of Georgia, University of Texas at Austin - Department of Accounting and Texas A&M University
Date Posted: September 12, 1999
Accepted Paper Series

Incl. Electronic Paper Why Do Aggregate Earnings Shocks Predict Future Inflation Shocks?
Lakshmanan Shivakumar and Oktay Urcan
London Business School and University of Illinois at Urbana-Champaign
Date Posted: December 28, 2012
Last Revised: October 23, 2014
Working Paper Series
321 downloads

Why did ABC Fail at the Bank of China?
Management Accounting Quarterly, Spring 2008
Abed Al-Nasser Abdallah and Wei Li
American University of Sharjah and affiliation not provided to SSRN
Date Posted: October 20, 2008
Accepted Paper Series

Why Business Unit Controllers Create Budget Slack: Involvement in Management, Social Pressure and Machiavellianism
Behavioral Research in Accounting, Vol. 22, No. 2, pp. 27-49
Frank G. H. Hartmann and Victor S. Maas
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and University of Amsterdam Business School
Date Posted: August 15, 2007
Last Revised: March 29, 2013
Accepted Paper Series

Incl. Electronic Paper Why Bad Things Happen to Good Organizations: The Link between Governance and Asset Diversions in Public Charities
Erica Harris, Christine Petrovits and Michelle Yetman
Rutgers, The State University of New Jersey - Rutgers University, Camden, College of William and Mary - Mason School of Business and University of California, Davis - Graduate School of Management
Date Posted: May 10, 2015
Last Revised: May 29, 2015
Working Paper Series
116 downloads

Incl. Electronic Paper Why Are Earnings Distributions Kinky: Upwards Earnings Management by Small-Profit Firms or Income Smoothing by Many Firms?
David G. Harris and Linna Shi
Syracuse University - Joseph I. Lubin School of Accounting and State University of New York at Binghamton - School of Management
Date Posted: October 29, 2011
Last Revised: April 25, 2014
Working Paper Series
507 downloads

Incl. Electronic Paper Why are Community Banks in Australia Successful? An Exploration
21st Australasian Finance and Banking Conference 2008 Paper
Elizabeth Duncan
La Trobe University
Date Posted: August 25, 2008
Last Revised: November 21, 2008
Working Paper Series
200 downloads

Incl. Electronic Paper Whose Goodwill is it? The Taxation of Goodwill in Owner-Entity Transactions
Journal of Taxation, Vol. 122, No. 2, p. 74 (2015)
Timothy M. Todd
Liberty University School of Law
Date Posted: May 02, 2015
Last Revised: May 19, 2015
Working Paper Series
104 downloads

Incl. Electronic Paper Whole-of-Government Reports in Australia: A Case of Early Adoption and Innovation
Presented to the Whole of Government Financial Reporting: International Trends Workshop, 31 August-2 September 2008, Siena, Italy
Ron Day and James Guthrie
The University of Sydney and Macquarie University - Department of Accounting and Finance
Date Posted: March 13, 2009
Last Revised: October 20, 2014
Accepted Paper Series
163 downloads

Incl. Electronic Paper Who's Afraid of the Auditor? Differential Market Reaction to Bad and Good News
Asad Kausar, Richard Taffler and Christine E.L. Tan

Date Posted: March 06, 2005
Working Paper Series
258 downloads

Incl. Electronic Paper Who You Know Matters: Evidence of Fee Discounts for Clients with Well-Connected Audit Committees
Brant E. Christensen, Thomas C. Omer, Nathan Y. Sharp and Paul A. Wong
University of Missouri-Columbia, University of Nebraska at Lincoln - School of Accountancy, Texas A&M University - Department of Accounting and University of California, Davis - Graduate School of Management
Date Posted: February 13, 2013
Last Revised: June 01, 2013
Working Paper Series
170 downloads

Incl. Electronic Paper Who Will be Policing the Adoption of IFRSs 10 and 12 on Group Accounts?
Brian Phiri Kampanje
Blantyre International University - Accounting and Finance Department
Date Posted: January 31, 2013
Working Paper Series
166 downloads

Incl. Electronic Paper Who Stands at the Top and Bottom of the Slippery Slope?
Tim Brown, Kristina M. Rennekamp, Nicholas Seybert and Wenjie Zhu
University of Illinois at Urbana-Champaign - Department of Accountancy, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Maryland - Department of Accounting & Information Assurance and University of Maryland - Department of Accounting & Information Assurance
Date Posted: April 16, 2011
Last Revised: September 24, 2014
Working Paper Series
381 downloads

Incl. Electronic Paper Who Sits on Texas Corporate Boards? Texas Corporate Directors: Who They Are & What They Do
16 Houston Business and Tax Law Journal, 44 (2016)
Lawrence J. Trautman
Western Carolina University
Date Posted: September 09, 2014
Last Revised: March 16, 2016
Accepted Paper Series
194 downloads

Who Really Matters? Revenue Implications of Stakeholder Satisfaction in a Health Insurance Company
AAA 2007 Management Accounting Section (MAS) Meeting
Clara Xiaoling Chen
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: July 12, 2006
Last Revised: October 19, 2014
Working Paper Series

Incl. Electronic Paper Who Do You Trust While Bubbles Grow and Blow? A Comparative Analysis of the Explanatory Power of Accounting and Patent Information for the Market Values of German Firms
Bundesbank Series 1 Discussion Paper No. 2004,17
Markus G. Reitzig and Fred Ramb
University of Vienna and Deutsche Bundesbank, Economics Department, Monetary Policy and Monetary Analysis
Date Posted: June 08, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Who are You Calling Irrational? Marginal Costs and the Pricing Practices of Firms
Russell W. Pittman
U.S. Department of Justice - Economic Analysis Group
Date Posted: June 29, 2009
Working Paper Series
113 downloads

Incl. Electronic Paper Whither Stock Options Now?
PMA Perspectives on Performance, Vol. 4, No. 1, 2005
Mairead Tracey, David O'Donnell and Philip O'Regan
University of Limerick - Kemmy Business School, Intellectual Capital Research Institute of Ireland and University of Limerick - Kemmy Business School
Date Posted: November 14, 2005
Accepted Paper Series
94 downloads

Incl. Electronic Paper Where Does the Information in Mark-to-Market Come From?
Chicago Booth Research Paper #10-06
Alexander Bleck and Pingyang Gao
University of British Columbia - Sauder School of Business and University of Chicago - Booth School of Business
Date Posted: November 18, 2009
Last Revised: September 06, 2012
Working Paper Series
712 downloads


 

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