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Full Text Papers: 393,865
Authors: 226,776
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SSRN eLibrary Search Results
JEL Code: M4
5,294,867 Total downloads
Showing Papers 10,501 - 10,550 of 13,026
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Incl. Electronic Paper Reducing Errors in Measures of Corporate Tax Incentives
Lillian F. Mills , Kaye J. Newberry and Garth Novack
University of Texas at Austin - McCombs School of Business , University of Arizona - Department of Accounting and University of Washington Tacoma
Date Posted: September 30, 2002
Working Paper Series
185 downloads

Audit Review: Managers' Interpersonal Expectations and Conduct of the Review
Contemporary Accounting Research, Vol. 19, No. 3, Fall 2002
 Michael Gibbins and Ken Trotman
University of Alberta - Department of Accounting, Operations & Information Systems and University of New South Wales (UNSW) - School of Accounting
Date Posted: September 30, 2002
Accepted Paper Series

Non-audit Services and Shareholder Ratification of Auditors
Auditing: A Journal of Practice & Theory, March 2003
 Kannan Raghunandan
Florida International University (FIU) - School of Accounting
Date Posted: September 30, 2002
Accepted Paper Series

The Development and Transferability of Task Knowledge
Auditing: A Journal of Practice and Theory, March 2003
 Jay C. Thibodeau
Bentley University - Department of Accountancy
Date Posted: September 30, 2002
Accepted Paper Series

Incl. Electronic Paper Financial Disclosure Management by Nonprofit Organizations
 Ranjani Krishnan , Michelle Yetman and Robert J. Yetman
Michigan State University - Department of Accounting & Information Systems , University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management
Date Posted: September 30, 2002
Working Paper Series
895 downloads

Incl. Electronic Paper The Information Content of the Deferred Tax Valuation Allowance: An Event Study of News Disclosures of Valuation Allowance Changes
 Krishna R. Kumar and Gnanakumar Visvanathan
George Washington University and George Mason University - Accounting Program
Date Posted: September 27, 2002
Working Paper Series
506 downloads

Incl. Electronic Paper The Participation of Women in Internal Auditing Profession: Malaysian Perspective
 Nahariah Jaffar , Abdul Rani Abdullah , Mohammed A.B. Seddek , Mohd Yazri Mohd Yatim and Norazian Husen
Multimedia University - Faculty of Management , Multimedia University - Faculty of Management , Multimedia University - Faculty of Management , Multimedia University - Faculty of Management and Multimedia University - Faculty of Management
Date Posted: September 26, 2002
Working Paper Series
609 downloads

Incl. Electronic Paper Cash Flow is a Fact. Net Income is Just an Opinion
 Pablo Fernandez
University of Navarra - IESE Business School
Date Posted: September 25, 2002
Last Revised: May 20, 2013
Working Paper Series
7100 downloads

Accrued Earnings and Growth: Implications for Future Profitability and Market Mispricing
Accounting Review, Vol. 78, No. 1, pp. 353-371, January 2003
 Patricia M. Fairfield , Scott Whisenant and Teri Lombardi Yohn
Georgetown University - Department of Accounting and Business Law , University of Kansas and Indiana University
Date Posted: September 24, 2002
Accepted Paper Series

Incl. Electronic Paper Audit Committee Characteristics and Financial Misstatement: A Study of the Efficacy of Certain Blue Ribbon Committee Recommendations
 Lawrence J. Abbott , Susan Parker and Gary F. Peters
University of Memphis , Santa Clara University and University of Arkansas at Fayetteville
Date Posted: September 24, 2002
Working Paper Series
2676 downloads

Is the Opportunity Cost of Idle Capacity Zero? Coase (1938) Versus Managerial Accounting Circa 2000
Indian Accounting Review, Volume 6, No. 1, pp. 13-26, June 2002
 Ramji Balakrishnan , Shyam Sunder and Shiva Sivaramakrishnan
University of Iowa - Department of Accounting , Yale University - School of Management and Texas A&M University (TAMU) - Department of Accounting
Date Posted: September 23, 2002
Accepted Paper Series

Market Reactions to Disclosure of Reportable Events
Auditing: A Journal of Practice and Theory, Vol. 22, No. 1, pp. 181-194, March 2003
 Scott Whisenant , Srinivasan Sankaraguruswamy and Kannan Raghunandan
University of Kansas , National University of Singapore (NUS) - Department of Accounting and Florida International University (FIU) - School of Accounting
Date Posted: September 23, 2002
Accepted Paper Series

Insights to be Gained from the Study of Ancient Accounting History: Some Reflections on the New Edition of Finley's the Ancient Economy
European Accounting Review, Vol. 11, No. 2, July 2002
 Richard H. Macve
London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Date Posted: September 23, 2002
Accepted Paper Series

Men of Small Standing: Locating Accountants in English Society During the Mid-Nineteenth Century
European Accounting Review, Vol. 11, No. 2, July 2002
 Stephen P. Walker
affiliation not provided to SSRN
Date Posted: September 23, 2002
Accepted Paper Series

Financial Reporting in the Context of Crisis: Reconsidering the Impact of the 'Mania' on Early Railway Accounting
European Accounting Review, Vol. 11, No. 2, July 2002
 Sean McCartney and A.J. (Tony) Arnold
University of Essex - Department of Accounting, Finance & Management and affiliation not provided to SSRN
Date Posted: September 23, 2002
Accepted Paper Series

The Bank of the State and the State of the Bank: Annual Accounts of the Banco de Espana 1872-1894
European Accounting Review, Vol. 11, No. 2, July 2002
 Marcia Annisette and Marta Macias
Universidad Carlos III de Madrid and Universidad Carlos III de Madrid - Department of Business Administration
Date Posted: September 19, 2002
Accepted Paper Series

Immediate Trends in Internet Reporting
European Accounting Review, Vol. 11, No. 2, July 2002
 Jason Zezhong Xiao , Michael J. Jones and Andy Lymer
Cardiff University , Thompson Jones L.L.P. and University of Birmingham
Date Posted: September 19, 2002
Accepted Paper Series

The Reliability of Fair Value vs. Historical Cost Information: Evidence from Closed-End Mutual Funds
Journal of Accounting, Auditing, & Finance, Forthcoming
 Thomas J. Carroll , Thomas J. Linsmeier and Kathy R. Petroni
University of Iowa - Department of Accounting , Financial Accounting Standards Board and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Date Posted: September 17, 2002
Accepted Paper Series

Discretionary Disclosure and Stock-based Incentives
Journal of Accounting and Economics, Vol. 34, No. 1-3, pp. 283-309, January 2003
 Venky Nagar , Dhananjay Nanda and Peter D. Wysocki
University of Michigan - Stephen M. Ross School of Business , University of Miami - School of Business Administration and University of Miami - School of Business Administration
Date Posted: September 17, 2002
Accepted Paper Series

A Test of the Ohlson (1995) Model: Empirical Evidence from Japan
The International Journal of Accounting, Vol. 37, No. 2, pp. 157-182, May 2002
 Koji Ota
Musashi University - Department of Finance
Date Posted: September 17, 2002
Accepted Paper Series

The Impact of the 1986 Tax Reform Act on Income Shifting from Corporate to Shareholder Tax Bases: Evidence from the Motor Carrier Industry
Journal of Accounting Research, Forthcoming
 Bin Ke and Charles R. Enis
Nanyang Technological University and Pennsylvania State University - Mary Jean and Frank P. Smeal College of Business Administration
Date Posted: September 16, 2002
Accepted Paper Series

The Economic Consequences of Firms' Voluntary Submission to Greater External Scrutiny
 Henock Louis
Pennsylvania State University - Smeal College of Business
Date Posted: September 16, 2002
Working Paper Series

Incl. Electronic Paper The Impact of the 1986 Tax Reform Act on Income Shifting from Corporate to Shareholder Tax Bases: Evidence from the Motor Carrier Industry
 Bin Ke and Charles R. Enis
Nanyang Technological University and Pennsylvania State University - Mary Jean and Frank P. Smeal College of Business Administration
Date Posted: September 16, 2002
Working Paper Series
121 downloads

Corporate Tax Shelters and the Accountant-Client Privilege
Tax Notes, Vol. 96, No. 12, September 16, 2002
 Randolph J. Buchanan
New York University
Date Posted: September 13, 2002
Accepted Paper Series

Incl. Fee Electronic Paper Audit Competition in Insurance Oligopolies
CEPR Discussion Paper No. 3478
 Nicolas Boccard and Patrick Legros
University of Girona and Université Libre de Bruxelles (ULB) - European Center for Advanced Research in Economics and Statistics (ECARES)
Date Posted: September 11, 2002
Working Paper Series
26 downloads

Are Non-Audit Services Associated with Firm Value? Evidence from Financial Information System-Related Services
Accounting and Finance, Vol. 49, pp. 599-617
 Kam Wah Lai and Gopal V. Krishnan
Hong Kong Polytechnic University and American University
Date Posted: September 11, 2002
Last Revised: January 23, 2011
Accepted Paper Series

The Size Effect in the Administration Costs of Charities
The European Accounting Review, Vol. 11, No. 2, 2002
 Jürgen Kähler and Adrian Sargeant
University of Erlangen-Nuremberg - Institute of Economics and Business Administration and Henley Management College
Date Posted: September 10, 2002
Accepted Paper Series

Incl. Electronic Paper Faculty Perceptions and Readership Patterns of Accounting Journals: A Global View
 Apostolos Ballas and Vasilis Theoharakis
Athens University of Economics and Business - Department of Accounting and Finance and ALBA Graduate Business School
Date Posted: September 10, 2002
Working Paper Series
3041 downloads

Incl. Electronic Paper Financial Disclosure and Bond Insurance
 Angela K. Gore , Kevin D. Sachs and Charles Trzcinka
George Washington University - School of Business , Hofstra University - Department of Accounting, Taxation and Legal Studies in Business, Frank G. Zarb School of Business and Indiana University Bloomington - Department of Finance
Date Posted: September 10, 2002
Working Paper Series
378 downloads

The Effect of Information Complexity on Analysts' Use of that Information
Accounting Review, January 2003
 Marlene Plumlee
University of Utah - School of Accounting
Date Posted: September 09, 2002
Accepted Paper Series

An Experimental Markets Investigation of Auditor Independence and Pricing: The Effect of Economic Incentives and Moral Reasoning
 Jeffrey W. Schatzberg , Galen R. Sevcik , Linda Thorne , R. S. Olusegun Wallace and Brian P. Shapiro
University of Arizona - Department of Accounting , Georgia State University - School of Accountancy , York University - Schulich School of Business , King Fahd University of Petroleum & Minerals (KFUPM) - Department of Management Information System & Accounting (MISAC) and University of St. Thomas (Minnesota) - Department of Accounting
Date Posted: September 07, 2002
Working Paper Series

Imputed Earnings Forecasts from the Residual Income Model
 Michael Lacina and Byung T. Ro
University of Houston-Clear Lake - School of Business and Purdue University - Krannert School of Management
Date Posted: September 05, 2002
Working Paper Series

Stability of Monetary Unit and Informativeness of Corporate Financial Reporting
MONETARY UNIT STABILITY IN HOLISTIC APPROACH, Mieczyslaw Dobija, ed., pp. 9-26, 2002
 Shyam Sunder
Yale University - School of Management
Date Posted: September 05, 2002
Accepted Paper Series

Incl. Electronic Paper The Differential Persistence of Accruals and Cash Flows for Future Operating Income versus Future Return on Assets
 Patricia M. Fairfield , Scott Whisenant and Teri Lombardi Yohn
Georgetown University - Department of Accounting and Business Law , University of Kansas and Indiana University
Date Posted: September 05, 2002
Working Paper Series
1241 downloads

The Effect of Shareholder-Level Dividend Taxes on Stock Prices: Evidence from the Revenue Reconciliation Act of 1993
The Accounting Review, Vol. 77, No. 4, October 2002
 Benjamin C. Ayers , C. Bryan Cloyd and John R. Robinson
University of Georgia , Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems and University of Texas at Austin
Date Posted: September 05, 2002
Accepted Paper Series

Incl. Electronic Paper Comparative Value Relevance Among German, U.S. and International Accounting Standards: A German Stock Market Perspective
 Eli Bartov , Stephen R. Goldberg and Myungsun Kim
New York University , Grand Valley State University and SUNY at Buffalo
Date Posted: September 04, 2002
Working Paper Series
1973 downloads

The Evolution of Environmental Management: From Stage Models to Performance Evaluation
Business Strategy and the Environment, Vol. 11, pp. 14-31
 Ans Kolk and Anniek Mauser
University of Amsterdam - University of Amsterdam Business School and University of Amsterdam - University of Amsterdam Business School
Date Posted: September 03, 2002
Accepted Paper Series

Incl. Electronic Paper How Diverse are Accounting Practices for IPO Profit Guarantee Shortfall?
 Wan Nordin Wan-Hussin and Yeap Kooi See
Universiti Utara Malaysia - College of Business and Universiti Utara Malaysia - Graduate School
Date Posted: August 30, 2002
Working Paper Series
251 downloads

Incl. Electronic Paper Price vs. Non-Price Performance Measures in Optimal CEO Compensation Contracts
 John E. Core , Wayne R. Guay and Robert E. Verrecchia
Massachusetts Institute of Technology (MIT) - Sloan School of Management , University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Date Posted: August 30, 2002
Working Paper Series
897 downloads

Disclosures in Audit Committee Charters and Reports
Accounting Horizons, Forthcoming
 Joseph V. Carcello , Dana R. Hermanson and Terry L. Neal
University of Tennessee, Knoxville - College of Business Administration , Kennesaw State University - Department of Accounting and University of Tennessee
Date Posted: August 27, 2002
Accepted Paper Series

Auditor Reporting Behavior when GAAS Lack Specificity: The Case of SAS No. 59
Journal of Accounting and Public Policy, Forthcoming
 Joseph V. Carcello , Dana R. Hermanson and Terry L. Neal
University of Tennessee, Knoxville - College of Business Administration , Kennesaw State University - Department of Accounting and University of Tennessee
Date Posted: August 27, 2002
Accepted Paper Series

Audit Committee Characteristics and Auditor Dismissals Following 'New' Going-Concern Reports
The Accounting Review, January 2003
 Joseph V. Carcello and Terry L. Neal
University of Tennessee, Knoxville - College of Business Administration and University of Tennessee
Date Posted: August 27, 2002
Accepted Paper Series

20-F Reconciliations and Investors' Perceptions of Risk and Financial Performance
Undated
 James J. Maroney and Ciaran Ohogartaigh
Northeastern University - D’Amore-McKim School of Business and Dublin City University Business School
Date Posted: August 27, 2002
Working Paper Series

Incl. Electronic Paper Audit Quality and the Pricing of Discretionary Accruals
Auditing: A Journal of Practice & Theory, March 2003
 Gopal V. Krishnan
American University
Date Posted: August 26, 2002
Accepted Paper Series
2684 downloads

Audit Committee, Board of Director Characteristics, and Earnings Management
Journal of Accounting and Economics, Vol. 33, No. 3, August 2002, pp. 375-400
 April Klein
New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: August 26, 2002
Accepted Paper Series

Incl. Electronic Paper Divest Investment Banking from Financial Institutions
IEEP, Fordham U., Economics Working Paper No. 02-01
 Hrishikesh D. Vinod
Fordham University - Department of Economics
Date Posted: August 23, 2002
Working Paper Series
749 downloads

The Use of Target Prices to Justify Sell-Side Analysts' Stock Recommendations
Accounting Horizons, Vol. 16, No. 1, March 2002
 Mark Thomas Bradshaw
Boston College
Date Posted: August 20, 2002
Accepted Paper Series

Incl. Electronic Paper Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public
 Brian W. Mayhew and Michael S. Wilkins
University of Wisconsin, Madison - Department of Accounting and Information Systems and Trinity University
Date Posted: August 20, 2002
Working Paper Series
914 downloads

Gaap Versus the Street: An Empirical Assessment of Two Alternative Definitions of Earnings
Journal of Accounting Research, Vol. 40, No. 1, March 2002
 Mark Thomas Bradshaw and Richard G. Sloan
Boston College and University of California at Berkeley - Haas School of Business
Date Posted: August 20, 2002
Last Revised: July 15, 2010
Accepted Paper Series

Incl. Electronic Paper Testing Behavioral Finance Theories Using Trends and Sequences in Financial Performance
MIT Sloan Working Paper No. 4375-02
 Wesley S. Chan , Richard M. Frankel and S.P. Kothari
affiliation not provided to SSRN , Washington University in Saint Louis - Olin Business School and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: August 20, 2002
Working Paper Series
3984 downloads


 

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