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SSRN eLibrary Search Results
JEL Code: M4
7,107,216 Total downloads
Showing Papers 10,301 - 10,350 of 16,712
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1 2 3 4 ... 335 | Next >
   

Incl. Electronic Paper Innovation Cost Determination by Tracking Innovation in Maps
Francisco M. Somohano, Francisco J. Martinez Garcia and José Manuel López Fernández
University of Cantabria - Faculty of Business & Economics, University of Cantabria - Department of Economics and University of Cantabria
Date Posted: September 30, 2016
Working Paper Series
2 downloads

Audit Market Structure and Audit Pricing
Accounting Horizons, Forthcoming
John Daniel Eshleman and Bradley Lawson
Michigan Technological University and Oklahoma State University - Stillwater - School of Accounting
Date Posted: September 30, 2016
Accepted Paper Series

Incl. Electronic Paper Investor Reaction to Accounting Misstatements Under IFRS: Australian Evidence
John Goodwin, Yigit Atilgan, Serif Aziz Simsir and Kamran Ahmed
Sabanci University, Sabanci University, Sabanci University and La Trobe University
Date Posted: September 30, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Market Failure and Reemergence: A Study of Chinese Firms Listed in the US
Randolph P. Beatty, Hai Lu and Wei Luo
University of Southern California - Leventhal School of Accounting, Singapore Management University and Peking University - Guanghua School of Management
Date Posted: September 30, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Performance of the Implied Equity Duration in Small Stock Markets
Olga Fullana and David Toscano
Universidad CEU Cardenal Herrera and University of Liverpool
Date Posted: September 30, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Comparability and Cost of Equity Capital
Michael J. Imhof, Scott Seavey and David B. Smith
Wichita State University, University of Nebraska at Lincoln and University of Nebraska at Lincoln - School of Accountancy
Date Posted: September 29, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper Earnings Comparability and Informed Trading
Finance Research Letters, Forthcoming
Sangwan Kim and Steve C. Lim
University of Massachusetts - Boston and Texas Christian University - M.J. Neeley School of Business
Date Posted: September 28, 2016
Accepted Paper Series
16 downloads

Incl. Electronic Paper Faculty of the Future: Facing the Forces for Change
Karen S. Pincus, Raef A. Lawson, James Sorensen, Kevin Stocks and David E. Stout
University of Arkansas - Department of Accounting, Institute of Management Accountants, University of Denver - School of Accountancy, Brigham Young University and Youngstown State University - Department of Accounting and Finance
Date Posted: September 28, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Managing the Curricular-Change Process: Implementing Competency-Based Accounting Education
Raef A. Lawson, Karen S. Pincus, James Sorensen, Kevin Stocks and David E. Stout
Institute of Management Accountants, University of Arkansas - Department of Accounting, University of Denver - School of Accountancy, Brigham Young University and Youngstown State University - Department of Accounting and Finance
Date Posted: September 28, 2016
Working Paper Series
3 downloads

Analysis of Cash Flow Statement – Use in Banking Industry for Appraisal of Loans & Advances
Managing Business in Turbulent Times, ISBN 9789382880134, pp. 175-179
Prasanna Kulkarni, Abhijit Chirputkar and Uday Kulkarni
Symbiosis Institute of Telecom Management, Independent and Independent
Date Posted: September 28, 2016
Accepted Paper Series

Institutional Factors and Conditional Conservatism in Malaysia: Does International Financial Reporting Standards Convergence Matter?
Journal of Contemporary Accounting and Economics (Forthcoming)
Marziana Madah Marzuki and Effiezal Aswadi Abdul Wahab
Universiti Teknologi Malaysia (UTM) - Faculty of Accountancy and Curtin University - School of Accounting
Date Posted: September 28, 2016
Accepted Paper Series

Application of IFRS in Indian Telecom Industry
Telecom Business Review, ISSN No. 0973 9114, Vol 5, Jan 2012, Issue 1, p 89-100
Prasanna Kulkarni and Abhijit Chirputkar
Symbiosis Institute of Telecom Management and Independent
Date Posted: September 28, 2016
Accepted Paper Series

Impact of IFRS on Financial Aspects of Indian Telecom Operators A Conceptual Framework
Telecom Business Review, (2013), (ISSN No. 0973 9114), Volume 6, Issue 1, Publishing India, pp.17-26
Prasanna Kulkarni and Abhijit Chirputkar
Symbiosis Institute of Telecom Management and Independent
Date Posted: September 28, 2016
Accepted Paper Series

Review of TRAI Recommendations on Components of Adjusted Gross Revenue (AGR)
Telecom Business Review, (2008), (ISSN No. 0973 9114), Volume 1, Issue 1, pp. 3-12
Prasanna Kulkarni
Symbiosis Institute of Telecom Management
Date Posted: September 28, 2016
Accepted Paper Series

Incl. Electronic Paper The Relationship between Firm Performance, Reward of Executive Managers and Fluctuations of Investment Volume in the Firms Listed on TSE
Ehsan Rakei, Mohammad Reza Asgari and Roya Darabi
Islamic Azad University (IAU) - Faculty of Management & Accounting, Islamic Azad University (IAU) - Shahre E Ray Branch and Tehran South Branch of Islamic Azad University, Tehran-Iran - Department of Accounting
Date Posted: September 27, 2016
Accepted Paper Series
13 downloads

Incl. Electronic Paper Aproximación a La Responsabilidad Social Empresarial Hotelera En Colombia: Reflexiones a Partir De La Perspectiva Cualitativa (Approach to Corporate Social Responsibility Hospitality in Colombia: Reflections on Qualitative Perspective)
Carlos Arturo Téllez
National University of Colombia, Students
Date Posted: September 27, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Budgeting Beyond Budgeting
IESE Business School Working Paper No. Working Paper WP-1139-E
Josep M. Rosanas
University of Navarra - IESE Business School
Date Posted: September 27, 2016
Working Paper Series
8 downloads

Incl. Electronic Paper Proactive Financial Reporting Enforcement and Firm Value
Hans Bonde Christensen, Lisa Yao Liu and Mark G. Maffett
University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Date Posted: September 27, 2016
Working Paper Series
15 downloads

The Structural and Executional Components of Customer Concentration: Implications for Supplier Performance
Journal of Management Accounting Research, Forthcoming
Ella Mae Matsumura and Jason D. Schloetzer
University of Wisconsin-Madison - Department of Accounting and Information Systems and Georgetown University - McDonough School of Business
Date Posted: September 27, 2016
Accepted Paper Series

Incl. Electronic Paper Zakat Accounting: Metaphor and Accounting Treatment for Business Organization
MPRA Paper No. 74003
Aan Jaelani
IAIN Syekh Nurjati Cirebon (State Islamic Institute Syekh Nurjati Cirebon)
Date Posted: September 26, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper Innovations and Stock Price Crash Risk
Hamdi Ben‐Nasr, Lobna Bouslimi and Rui Zhong
King Saud University - College of Business Administration, Concordia University, Quebec and Central University of Finance and Economics
Date Posted: September 24, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper Directors’ and Officers’ Liability Insurance and Earnings Conservatism
Journal of Accounting Review 63:7, (2016)
Hsiu-Mei Liao, Lifen Tang and Jan-Zan Lee
Ming Chuan University and National Taipei University
Date Posted: September 24, 2016
Accepted Paper Series
3 downloads

Is the Growth-Value Anomaly Related to the Asset Growth Anomaly?
F.Y. Eric C. Lam and Hung Wan Kot
Hong Kong Baptist University (HKBU) - Department of Finance and Decision Sciences and City University of Hong Kong (CityUHK) - Department of Economics & Finance
Date Posted: September 24, 2016
Working Paper Series

Spatial Competition in Local Audit Markets and the Fall-Out on Deloitte from the 2007 PCAOB Censure
Auditing: A Journal of Practice & Theory, Forthcoming
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Texas at San Antonio
Date Posted: September 24, 2016
Accepted Paper Series

Incl. Electronic Paper Can the Nature of Auditing Standards Shape Auditor Mindsets? Evidence from a Setting in Which A 'Just Do It' Mindset Improves Auditor Performance
Kim Ikuta, Tracie M. Majors and Amanda Winn
University of Washington - Department of Accounting, University of Southern California and University of Washington - Michael G. Foster School of Business
Date Posted: September 22, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper Telling the Truth on 9-11: Market Reactions to Corporate Earnings Announcements
Ana Cristina Marques and José Tavares
Nova School of Business and Economics and Universidad Nova de Lisboa - Faculdade de Economia
Date Posted: September 21, 2016
Working Paper Series
8 downloads

Incl. Electronic Paper International Financial Reporting Standards and Private Firms’ Access to Bank Loans
Benjamin Balsmeier and Steven Vanhaverbeke
KU Leuven - Department of Managerial Economics, Strategy, and Innovation and KU Leuven - Faculty of Business and Economics (FEB)
Date Posted: September 21, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper On Application of Accounting Data Analytics in the Accounting Curriculum
Saeed J. Roohani and Ariel J. Markelevich
Bryant University and Suffolk University
Date Posted: September 20, 2016
Working Paper Series
96 downloads

Incl. Electronic Paper Are CEOs Held Accountable for Unrecognized Expenses? The Case of Implied Employee Option Expense
Michael S. H. Shih
University of Windsor - Faculty of Business Administration
Date Posted: September 20, 2016
Working Paper Series
11 downloads

Incl. Electronic Paper Impact of the Sarbanes-Oxley Act on Special Items
Glenn A. Growe, Xiao Qiao and Tom Johansen
Fort Hays State University, SummerHaven Investment Management, LLC and Oklahoma State University - Stillwater
Date Posted: September 20, 2016
Working Paper Series
27 downloads

Incl. Electronic Paper Social Security Reform: Proposals for Change
Richard Barnes
University of North Carolina (UNC) at Pembroke - School of Business
Date Posted: September 20, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper Prepopulating Current Year Workpapers with Prior Year Audit Results: Effects on Auditors’ Risk Assessment Accuracy
Sarah E. Bonner, Tracie M. Majors and Stacey L. Ritter
University of Southern California, University of Southern California and University of Southern California - Leventhal School of Accounting
Date Posted: September 20, 2016
Last Revised: September 22, 2016
Working Paper Series
33 downloads

Incl. Electronic Paper Industry Experience Effects and the Auditor's Judgment Performance in the Identification of Client's Business Risks and Entity-Level Controls
Niels van Nieuw Amerongen and W. Robert Knechel
Nyenrode Business University and University of Florida - Fisher School of Accounting
Date Posted: September 19, 2016
Working Paper Series
9 downloads

Accrual Anomaly and Corporate Financing Activities
Finance Research Letters, Forthcoming
George A. Papanastasopoulos
University of Piraeus - Department of Business Administration
Date Posted: September 19, 2016
Accepted Paper Series

Incl. Electronic Paper Does Engagement Partner Perceived Expertise Matter? Evidence from the U.S. Operations of the Big 4 Audit Firms
Daniel Aobdia, Saad Siddiqui and Andres G. Vinelli
Northwestern University - Kellogg School of Management, Public Company Accounting Oversight Board and Public Company Accounting Oversight Board
Date Posted: September 19, 2016
Working Paper Series
52 downloads

Incl. Electronic Paper Antitakeover Legislation and Accounting Conservatism: New Evidence
Journal of Accounting and Public Policy, Forthcoming
Shijun Cheng, Augustine Duru and Yijiang Zhao
University of Maryland - Robert H. Smith School of Business, American University - Kogod School of Business and American University - Kogod School of Business
Date Posted: September 19, 2016
Accepted Paper Series
31 downloads

Incl. Electronic Paper Public Company Audits and City-Specific Labor Characteristics
Matthew Beck, Jere R. Francis and Joshua L. Gunn
Michigan State University, University of Missouri at Columbia and University of Pittsburgh - Katz Graduate School of Business
Date Posted: September 18, 2016
Last Revised: September 29, 2016
Working Paper Series
25 downloads

Incl. Electronic Paper Do Auditors Correctly Identify and Assess Internal Control Deficiencies? Evidence from the PCAOB Data
Daniel Aobdia, Preeti Choudhary and Gil Sadka
Northwestern University - Kellogg School of Management, Georgetown University, McDonough School of Business and University of Texas at Dallas
Date Posted: September 18, 2016
Last Revised: September 23, 2016
Working Paper Series
72 downloads

Incl. Electronic Paper Voluntary Disclosure Commitment and Firm Investment
Michael J. Imhof, Thomas C. Omer and Scott Seavey
Wichita State University, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln
Date Posted: September 18, 2016
Working Paper Series
36 downloads

Analyst Information Precision and Small Earnings Surprises
Review of Accounting Studies, Forthcoming
Sanjay Bissessur and David Veenman
Amsterdam Business School - University of Amsterdam and University of Amsterdam - Amsterdam Business School (ABS)
Date Posted: September 17, 2016
Accepted Paper Series

Incl. Electronic Paper Do Managers Really Guide Through the Fog? On the Challenges in Assessing the Causes of Voluntary Disclosure
Journal of Accounting & Economics (JAE), Forthcoming
Travis Dyer, Mark H. Lang and Lorien Stice-Lawrence
University of North Carolina at Chapel Hill, University of North Carolina at Chapel Hill and University of North Carolina at Chapel Hill
Date Posted: September 17, 2016
Accepted Paper Series
65 downloads

Incl. Electronic Paper Accounting for Central Neighborhood Change, 1980-2010
FRB of Chicago Working Paper No. WP-2016-9
Nathaniel Baum-Snow and Daniel A. Hartley
University of Chicago - Department of Economics and Federal Reserve Bank of Chicago
Date Posted: September 16, 2016
Working Paper Series
7 downloads

Corporate Governance and Provisions Under IAS 37
EuroMed Journal of Business, Forthcoming
Ece Erdener Acar and Serdar Ozkan
Izmir University of economics and American University of the Middle East
Date Posted: September 15, 2016
Accepted Paper Series

Does Good Corporate Governance Constrain Cash Flow Manipulation? Evidence from India
Managerial Finance (Forthcoming)
Neerav Nagar and Mehul Ashok Raithatha
Indian Institute of Management Ahmedabad and Indian Institute of Management (IIM), Indore
Date Posted: September 15, 2016
Accepted Paper Series

Institutional Ownership and CEO Equity Incentives
Journal of Management Accounting Research, Forthcoming
Brian Bratten and Yanfeng Xue
University of Kentucky - Von Allmen School of Accountancy and George Washington University - Department of Accountancy
Date Posted: September 15, 2016
Accepted Paper Series

Incl. Electronic Paper Product Market Competition and Cost Stickiness
Review of Quantitative Finance and Accounting, Forthcoming
Wu-Lung Li and Kenneth Zheng
Texas A&M International University and University of Wyoming
Date Posted: September 14, 2016
Last Revised: September 16, 2016
Accepted Paper Series
20 downloads

Incl. Electronic Paper The Effects of Key Audit Matters on the Auditor's Report's Communicative Value: Experimental Evidence from Investment Professionals and Non-Professional Investors
Annette G. Köhler, Nicole V.S. Ratzinger-Sakel and Jochen C. Theis
University of Duisburg-Essen, University of Hamburg and University of Duisburg-Essen
Date Posted: September 14, 2016
Working Paper Series
50 downloads

Incl. Electronic Paper Bank Financial Reporting Opacity and Regulatory Intervention
John Gallemore
University of Chicago - Booth School of Business
Date Posted: September 14, 2016
Working Paper Series
62 downloads

Incl. Electronic Paper The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis
David Hay, Jenny Stewart and Nives Botica Redmayne
University of Auckland - Business School, Griffith University - Griffith Business School and Massey University
Date Posted: September 13, 2016
Working Paper Series
41 downloads

Incl. Electronic Paper Accounting in the Digital Age: Creating Values with Paperless Decision Support Systems
Babcock University Inaugural Lecture Series
Enyi Patrick Enyi
School of Management Sciences
Date Posted: September 13, 2016
Accepted Paper Series
16 downloads


 

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