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Full Text Papers: 398,298
Authors: 228,729
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Last 12 months: 11,229,174
Last 30 days: 844,246

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SSRN eLibrary Search Results
JEL Code: M4
5,335,892 Total downloads
Showing Papers 10,101 - 10,150 of 13,132
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The Profitability and Returns-to-Scale of Expenditures on Intangibles Made by Publicly Traded U.S. Firms, 1980-2000
INTANGIBLE ASSETS, J.R.M. Hand and B. Lev, eds., Oxford University Press, 2002
John R. M. Hand
University of North Carolina (UNC) at Chapel Hill - Accounting Area
Date Posted: June 21, 2003
Accepted Paper Series

Client Importance, Non-Audit Services, and Abnormal Accruals
The Accounting Review, October 2003
Hyeesoo Hyun Chung and Sanjay Kallapur
Arizona State University West and Indian School of Business
Date Posted: June 20, 2003
Accepted Paper Series

Incl. Electronic Paper Determinants of Signaling by Banks through Loan Loss Provisions
Kiridaran (Giri) Kanagaretnam , Gerald J. Lobo and Dong-Hoon Yang
McMaster University - Michael G. DeGroote School of Business , University of Houston - C.T. Bauer College of Business and Information and Communications University (ICU)
Date Posted: June 19, 2003
Working Paper Series
1381 downloads

Incl. Electronic Paper Auditing in Russia
Conference of The International Academy of Business Disciplines, 2003
Galina Preobragenskaya and Robert W. McGee
Omsk State University - School of International Business and Fayetteville State University
Date Posted: June 18, 2003
Accepted Paper Series
773 downloads

Incl. Electronic Paper Reforming the Accounting Curriculum in Russia: Some Guidelines Based on the Armenian and Bosnian Experiences
Barry University Andreas School of Business Working Paper
Galina Preobragenskaya and Robert W. McGee
Omsk State University - School of International Business and Fayetteville State University
Date Posted: June 18, 2003
Working Paper Series
380 downloads

Diffusion of Transfer Pricing Innovation in the Context of Commercialization - a Longitudinal Case Study of a Government Trading Enterprise
Management Accounting Research, Vol. 14, No. 2, June 2003
Sujatha Perera , Jill L. McKinnon and Graeme L. Harrison
Macquarie University - Department of Accounting and Finance , Macquarie University - Department of Accounting and Finance and Macquarie University - Department of Accounting and Finance
Date Posted: June 17, 2003
Accepted Paper Series

The Role of Accounting and Auditing in Corporate Governance and the Development of Financial Markets Around the World
Asia-Pacific Journal of Accounting & Economics (APJAE), Forthcoming
Jere R. Francis , Inder K. Khurana and Raynolde Pereira
University of Missouri at Columbia , University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Date Posted: June 16, 2003
Accepted Paper Series

Incl. Electronic Paper Emphasis on Pro Forma versus GAAP Earnings in Quarterly Press Releases: Determinants, SEC intervention, and Market Reactions
14th Annual Conference on Financial Economics and Accounting (FEA)
Robert M. Bowen , Angela K. Davis and Dawn A. Matsumoto
University of San Diego - School of Business , University of Oregon and University of Washington - Department of Accounting
Date Posted: June 16, 2003
Working Paper Series
790 downloads

Incl. Electronic Paper University Resourcing: Australia in an International Context
Productivity Commission Working Paper No. 1724
Productivity Commission
Government of Australia
Date Posted: June 16, 2003
Working Paper Series
83 downloads

Intangibles Disclosure Information on Internet by Multinational Corporations
The International Journal of Digital Accounting Research, Vol. 3, January-June 2003
Juan Luis Gandía Cabedo
University of Valencia - Department of Accounting
Date Posted: June 14, 2003
Accepted Paper Series

Incl. Electronic Paper Rethinking the Structure of Accounting and Auditing
Yale ICF Working Paper No. 03-17
Shyam Sunder
Yale University - School of Management
Date Posted: June 13, 2003
Working Paper Series
2447 downloads

Incl. Electronic Paper Client Characteristics and Auditor Switch in an Audit Failure
Chingfu Chang , Wuchun Chi and Chiawen Liu
National Chengchi University (NCCU) - Department of Accounting , National Chengchi University (NCCU) - Department of Accounting and National Taiwan University - Department of Accounting
Date Posted: June 13, 2003
Working Paper Series
899 downloads

Control in a Teamwork Environment - The Impact of Social Ties on the Effectiveness of Mutual Monitoring Contracts
The Accounting Review, Vol. 78, October 2003
Kristy L. Towry
Emory University
Date Posted: June 12, 2003
Accepted Paper Series

The Implications of Using Stock-Split Adjusted I/B/E/S Data in Empirical Research
Accounting Review, Vol. 78, October 2003
Jeff L. Payne and Wayne B. Thomas
University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma, Michael F. Price College of Business
Date Posted: June 12, 2003
Accepted Paper Series

Incl. Electronic Paper The Operating and Balance Sheet Performance of Japanese International Banks in Relation to Safety Levels: A Comparison with Western European Banks
EFMA 2003 Helsinki Meetings
John P. Evans and Ashraf A. Mahate
Curtin University of Technology - Centre for Research in Applied Economics and University of Wollongong - Dubai Campus
Date Posted: June 11, 2003
Working Paper Series
306 downloads

Incl. Fee Electronic Paper On Being a Financial Manager in a Church Organisation: Understanding the Experience
Financial Accountability & Management, Vol. 19, pp. 117-138, May 2003
Margaret Lightbody
The University of Adelaide Business School
Date Posted: June 09, 2003
Accepted Paper Series
25 downloads

Earnings Quality and Short Sellers
Accounting Horizons, pp. 49-61, Supplement 2003

Date Posted: June 09, 2003
Accepted Paper Series

Incl. Electronic Paper Self-Selection of Auditors and Audit Pricing in Private Firms
Paul K. Chaney , Debra C. Jeter and Lakshmanan Shivakumar
Vanderbilt University - Accounting , Vanderbilt University - Accounting and London Business School
Date Posted: June 07, 2003
Working Paper Series
716 downloads

Earnings Management in Response to the Introduction of Australian Gold Tax
Contemporary Accounting Research, Vol. 20, No. 4, 2003
Reza Monem
Griffith University - Griffith Business School
Date Posted: June 07, 2003
Last Revised: October 15, 2011
Accepted Paper Series

Costing, Pricing and Politics in the British Steel Industry, 1918-1967
Management Accounting Research, Vol. 14, No. 1, March 2003
John Richard Edwards , Trevor Boyns and Mark Matthews
Accounting and Business History Research Group - Cardiff University - Cardiff Business School , Cardiff University - Cardiff Business School and Cardiff University - Cardiff Business School
Date Posted: June 06, 2003
Accepted Paper Series

Incl. Electronic Paper Conservatism in Accounting - Part I: Explanations and Implications
Simon School of Business Working Paper No. FR 03-16
Ross L. Watts
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: June 06, 2003
Working Paper Series
5396 downloads

Incl. Electronic Paper The Performance of Stock-Price Driven Acquisitions
Christa H. S. Bouwman , Kathleen P. Fuller and Amrita Nain
Case Western Reserve University - Department of Banking & Finance , University of Mississippi - School of Business Administration and University of Iowa - Henry B. Tippie College of Business
Date Posted: June 04, 2003
Working Paper Series
1086 downloads

Accrual-Based Compensation, Depreciation and Investment Decisions
European Accounting Review, Vol. 12, No. 2, 2003
Alfred Wagenhofer
University of Graz - Institute of Management Accounting and Controlling
Date Posted: June 02, 2003
Accepted Paper Series

How are Earnings Managed: Examples from Auditors
Accounting Horizons, Supplement, 2003
Mark W. Nelson , John A. Elliott and Robin L. Tarpley
Cornell University - Samuel Curtis Johnson Graduate School of Management , School of Busineess and George Washington University - Department of Accountancy
Date Posted: June 02, 2003
Accepted Paper Series

Incl. Electronic Paper Budgeting and Budgetary Control
Jan F. Jacobs
JBA-Databank
Date Posted: June 02, 2003
Working Paper Series
3267 downloads

Incl. Electronic Paper Gains to Valuation Accuracy of Direct Valuation Over Industry Multiplier Approaches
Lucie Courteau , Jennifer L. Kao , Terry O'Keefe and Gordon D. Richardson
Free University of Bozen-Bolzano - School of Economics , University of Alberta - Department of Accounting, Operations & Information Systems , University of Queensland - Accounting and Accountability and University of Toronto - Rotman School of Management
Date Posted: June 02, 2003
Working Paper Series
625 downloads

Incl. Electronic Paper The Effect of Management Incentives and Audit Committee Quality on Internal Auditors' Planning Assessments and Decisions
Stephen Kwaku Asare , Ronald A. Davidson and Audrey A. Gramling
University of Florida - Fisher School of Accounting , Arizona State University West and Bellarmine University
Date Posted: May 30, 2003
Working Paper Series
1379 downloads

Incl. Electronic Paper Educating Professors in a Transition Economy: A Case Study of Bosnia & Herzegovina
International Management Development Association, Forthcoming
Robert W. McGee
Fayetteville State University
Date Posted: May 30, 2003
Accepted Paper Series
183 downloads

Incl. Electronic Paper Reforming Accounting Education in a Transition Economy: A Case Study of Armenia
International Management Development Association, Forthcoming
Robert W. McGee
Fayetteville State University
Date Posted: May 30, 2003
Accepted Paper Series
302 downloads

Incl. Electronic Paper Mark-to-Market Accounting and Valuation: Evidence from UK Real Estate and Investment Companies
EFA 2003 Annual Conference Paper No. 120; EFMA 2003 Helsinki Meetings
Jo Danbolt and Bill Rees
University of Edinburgh Business School and University of Edinburgh Business School
Date Posted: May 30, 2003
Working Paper Series
848 downloads

Value Chain Analysis in Interfirm Relationships: A Field Study
Management Accounting Research, Vol. 14, No. 1, March 2003
Henri C. Dekker
VU University Amsterdam - Department of Accounting
Date Posted: May 30, 2003
Accepted Paper Series

Sell-side Financial Analysts' Quarterly Reports and Opportunities for Assurance Services
Mohammad J. Abdolmohammadi , Roger Simnett , Jay C. Thibodeau and Arnold Wright
Bentley University , University of New South Wales (UNSW) - School of Accounting , Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Date Posted: May 29, 2003
Working Paper Series

Disclosure Versus Recognition: The Case of Asset Revaluations
Asia-Pacific Journal of Accounting & Economics, Vol. 10, No. 1, June 2003
Julie Cotter and Ian Zimmer
University of Southern Queensland and University of Queensland - Business School
Date Posted: May 29, 2003
Accepted Paper Series

Incl. Electronic Paper Disclosure Versus Recognition: The Case of Asset Revaluations
Julie Cotter and Ian Zimmer
University of Southern Queensland and University of Queensland - Business School
Date Posted: May 29, 2003
Working Paper Series
675 downloads

Incl. Electronic Paper Are Non-Audit Fees Associated with Restated Financial Statements? Initial Empirical Evidence
Kannan Raghunandan , William J. Read and Scott Whisenant
Florida International University (FIU) - School of Accounting , Bentley University - Department of Accountancy and University of Kansas
Date Posted: May 29, 2003
Working Paper Series
922 downloads

Incl. Electronic Paper On the Prudence of Rewarding A While Hoping for B
IZA Discussion Paper No. 765
Wendelin Schnedler
University of Paderborn - Department of Management
Date Posted: May 28, 2003
Working Paper Series
67 downloads

Incl. Electronic Paper Credibility of Management Forecasts
Rodney L. White Center for Financial Research Working Paper No. 07-02
Jonathan L. Rogers and Phillip Stocken
University of Chicago - Booth School of Business and Dartmouth College - Tuck School of Business
Date Posted: May 27, 2003
Working Paper Series
1619 downloads

Managerial Incentives for Income Smoothing through Bank Loan Loss Provisions
Review of Quantitative Finance and Accounting, Vol. 20, January 2003
Kiridaran (Giri) Kanagaretnam , Robert Mathieu and Gerald J. Lobo
McMaster University - Michael G. DeGroote School of Business , Wilfrid Laurier University and University of Houston - C.T. Bauer College of Business
Date Posted: May 27, 2003
Accepted Paper Series

Incl. Electronic Paper The Valuation of Intellectual Capital

Oliver P. Pfeil
DWS Investments
Date Posted: May 27, 2003
Working Paper Series
1816 downloads

Strategic Trading, Liquidity and Information Acquisition
The Review of Financial Studies, Forthcoming
Haim Mendelson and Tunay Tunca
Stanford University - Stanford Graduate School of Business and Stanford Graduate School of Business
Date Posted: May 26, 2003
Accepted Paper Series

The Effect of National Culture on Management Control and Incentive System Design in Multi-Business Firms: Evidence of Intracorporate Isomorphism
European Accounting Review, Vol. 12, No. 2, pp. 263-285, 2003
Wim A. Van der Stede
London School of Economics & Political Science (LSE)
Date Posted: May 26, 2003
Accepted Paper Series

Voluntary Disclosure of Management Earnings Forecasts in IPO Prospectuses
Journal of Business, Finance & Accounting, Vol. 30 January/March 2003
Bruce J. McConomy and Vijay M. Jog
Wilfrid Laurier University and Carleton University - Eric Sprott School of Business
Date Posted: May 26, 2003
Accepted Paper Series

Does the Stock Market Fully Appreciate the Implications of Leading Indicators for Future Earnings? Evidence from Order Backlog
Review of Accounting Studies, Forthcoming
Shivaram Rajgopal , Terry J. Shevlin and Mohan Venkatachalam
Emory University - Goizueta Business School , University of California-Irvine and Duke University - Fuqua School of Business
Date Posted: May 26, 2003
Accepted Paper Series

Incl. Electronic Paper Longitudinal Earnings Value Relevance and Intangible Assets: Evidence from Australian Firms, 1975-99
John Goodwin
Sabanci University
Date Posted: May 26, 2003
Working Paper Series
320 downloads

Incl. Electronic Paper Disclosure Practices of Foreign Companies Interacting with U.S. Markets
Harvard Business School Strategy Unit Working Paper No. 03-081, Harvard NOM Working Paper No. 03-29
Tarun Khanna , Krishna Palepu and Suraj Srinivasan
Harvard University - Strategy Unit , Harvard University - Harvard Business School and Harvard Business School
Date Posted: May 26, 2003
Working Paper Series
2410 downloads

Incl. Electronic Paper Investor Relations in Developing Country: A Disclosure Strategy
Fathilatul Zakimi Abdul Hamid , Md Suhaimi Md Salleh and Mohammed Atef Md Yusof
Universiti Utara Malaysia - School of Accountancy , Universiti Utara Malaysia - School of Accountancy and Universiti Utara Malaysia - School of Accountancy
Date Posted: May 25, 2003
Working Paper Series
625 downloads

Predictability in Financial Analyst Forecast Errors: Learning or Irrationality?
Stanimir Markov and Ane Tamayo
University of Texas at Dallas - Naveen Jindal School of Management and London School of Economics & Political Science (LSE)
Date Posted: May 24, 2003
Working Paper Series

Materiality Uncertainty and Earnings Misstatement
The Accounting Review, Vol. 78, No. 3, July, 2003
Evelyn Patterson and Reed Smith
Indiana University Purdue University Indianapolis (IUPUI) - Kelley School of Business and Indiana University - Kelley School of Business
Date Posted: May 23, 2003
Accepted Paper Series

Incl. Electronic Paper Materiality Uncertainty and Earnings Misstatement
Evelyn Patterson and Reed Smith
Indiana University Purdue University Indianapolis (IUPUI) - Kelley School of Business and Indiana University - Kelley School of Business
Date Posted: May 23, 2003
Working Paper Series
593 downloads

Do Venture Capitalists Constrain or Encourage Earnings Management in Initial Public Offerings
Suzanne G. Morsfield and Christine E.L. Tan
affiliation not provided to SSRN and City University of New York - Baruch College
Date Posted: May 23, 2003
Working Paper Series


 

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