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Full Text Papers: 478,899
Authors: 267,517
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Last 30 days: 991,953

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SSRN eLibrary Search Results
JEL Code: M40
1,022,823 Total downloads
Showing Papers 1,051 - 1,100 of 3,159
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Incl. Electronic Paper Monitoring and Corporate Disclosure: Evidence from a Natural Experiment
Journal of Financial Economics (JFE), Vol. 109, No. 2, 2013
Rustom M Irani and David Oesch
University of Illinois at Urbana-Champaign - Department of Finance and University of Zurich
Date Posted: November 26, 2014
Accepted Paper Series
5 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, RANHiGS
Date Posted: November 22, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Forschungs- und Entwicklungskosten nach neuem Rechnungslegungsrecht - Sind diese Kosten als Aufwände oder als Aktiven zu erfassen? (Accounting for Research and Development Costs Under the New Swiss Accounting Code - To Capitalize or to Expense?)
Aktuelle Juristische Praxis, Vol. 22, pp. 1639-1652, 2013
Lukas Mueller and Markus Muehlemann
University of Zurich - Rechtswissenschaftliches Institut (School of Law) and University of St. Gallen
Date Posted: November 22, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Research in Forensic Accounting - What Matters?
Journal of Theoretical Accounting Research, 10(1), 40-70, 2014
Wm. Dennis Huber and James A. DiGabriele
Capella University and Montclair State University
Date Posted: November 21, 2014
Accepted Paper Series
43 downloads

Incl. Electronic Paper The Contribution of Skandia Navigator in Intangibles Measurements
Marsel Sulanjaku
University of Aleksander, Xhuvani
Date Posted: November 20, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper A Cross-Cultural Initiative in University Second Year Accounting
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: November 20, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance
Andrei Filip , Thomas Jeanjean and Luc Paugam
ESSEC Business School , ESSEC Business School and ESSEC Business School
Date Posted: November 19, 2014
Working Paper Series
25 downloads

Incl. Electronic Paper Tracing the Future of Reporting in the Public Sector: Introducing Integrated Popular Reporting
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: November 16, 2014
Working Paper Series
16 downloads

Incl. Electronic Paper Reimagining the Design in the Middle Earth: From Design Driven Innovation to Design Boosted Cultural Heritage
Department of Management, Università Ca' Foscari Venezia Working Paper No. 2014/24,
Monica Calcagno and Erika Cavriani
Ca Foscari University of Venice and Ca Foscari University of Venice - Department of Management
Date Posted: November 16, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper The Way Forward on Professional Skepticism: Conceptualizing Professional Skepticism as an Attitude
Christine J. Nolder and Kathryn Kadous
Suffolk University and Emory University - Goizueta Business School
Date Posted: November 16, 2014
Working Paper Series
41 downloads

Debtholders’ Demand for Conservatism: Evidence from Changes in Directors’ Fiduciary Duties
Journal of Accounting Research, Vol. 52, No. 5, 2014
Jagadison K. Aier , Long Chen and Mikhail Pevzner
George Mason University - School of Management , George Mason University - School of Business and University of Baltimore - Merrick School of Business
Date Posted: November 16, 2014
Accepted Paper Series

The Balanced Scorecard as a Strategy Evaluation Tool: The Effect of Motivated Reasoning and Dissent on Information Search and Strategy Evaluation Decision
Tota Panggabean
Simon Fraser University (SFU) - Beedie School of Business
Date Posted: November 15, 2014
Working Paper Series

Incl. Electronic Paper Review of the Implementation Status of Corporate Governance Disclosure: Case of the GCC Countries
United Nations Conference on Trade and Development, Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, 30th Session, 6-8 November 2013, Palais des Nations, Geneva
Nermeen F. Shehata
The American University in Cairo
Date Posted: November 15, 2014
Last Revised: November 18, 2014
Accepted Paper Series
21 downloads

The Epistemology of Macroeconomic Reality: The Keynesian Revolution from an Accounting Point of View
Accounting, Organizations and Society, Vol. 28, No. 5, 2003
Tomo Suzuki
Oxford University, SAID Business School
Date Posted: November 15, 2014
Accepted Paper Series

The Economic Effects of Financial Derivatives on Corporate Tax Avoidance
Journal of Accounting & Economics (JAE), Forthcoming
Michael P. Donohoe
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: November 12, 2014
Accepted Paper Series

Incl. Electronic Paper Does Increased Board Independence Reduce Earnings Management? Evidence from Recent Regulatory Reforms
Review of Accounting Studies, Forthcoming
Xia Chen , Qiang Cheng and Xin Wang
Singapore Management University , Singapore Management University and University of Hong Kong - School of Business
Date Posted: November 12, 2014
Accepted Paper Series
47 downloads

Incl. Electronic Paper The Geography of REIT Audit Service Investments
Ran Lu-Andrews and Yin Yu-Thompson
University of Connecticut and Oakland University
Date Posted: November 12, 2014
Last Revised: November 14, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper Forensic Accounting: An Anglo-American Comparison – Forensic Accounting in the U.S.A.
Journal of Forensic & Investigative Accounting, Vol. 6, Issue 3, Special International Issue, 2014, pp. 154-170.
Wm. Dennis Huber
Capella University
Date Posted: November 12, 2014
Accepted Paper Series
49 downloads

Audit Report Restrictions in Debt Covenants
Contemporary Accounting Research, Forthcoming
Krishnagopal Menon and David D. Williams
Boston University - Department of Accounting and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: November 12, 2014
Accepted Paper Series

Incl. Electronic Paper Differences in Stock Price Sensitivity to Accounting Information: An Empirical Study of Select Sectors in BSE SENSEX
Kameshwar Rao V.S. Modekurti and Lubza Nihar K
Gandhi Institute of Technology and Management (GITAM) - GITAM School of International Business and Gandhi Institute of Technology and Management (GITAM), GITAM School of International Business
Date Posted: November 11, 2014
Working Paper Series
23 downloads

Incl. Electronic Paper An Updated Analysis of Enforcement Actions Against Engagement Quality Reviewers
Mike Kraussman and William F. Messier Jr.
University of Nevada, Las Vegas and University of Nevada, Las Vegas - Department of Accounting
Date Posted: November 10, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper Testing for Distortions in Performance Measures: An Application to Residual Income Based Measures Like EVA
Journal of Economics and Management Strategy, Forthcoming, Tinbergen Institute Discussion Paper No. TI 2014-056/V
Randolph Sloof and Mirjam van Praag
University of Amsterdam - Faculty of Economics & Business (FEB) and University of Amsterdam - Department of Economics
Date Posted: November 09, 2014
Accepted Paper Series
7 downloads

From the Birth of Bilan Carbone to the Birth of a Carbon Accounting Profession
Delphine Gibassier and Sami El Omari
Toulouse Business School and Toulouse Business School
Date Posted: November 08, 2014
Working Paper Series

Incl. Electronic Paper The Changing Landscape of Accrual Accounting
Robert M. Bushman , Alina Lerman and Frank Zhang
University of North Carolina Kenan-Flagler Business School , Yale School of Management and Yale School of Management
Date Posted: November 06, 2014
Working Paper Series
163 downloads

Incl. Electronic Paper The Effects of Accounting Standards on Financial Reporting Quality – Evidence from Germany
Julia Zicke
Goethe University Frankfurt
Date Posted: November 02, 2014
Working Paper Series
78 downloads

Incl. Electronic Paper The Discretionary Use of Provisions – Evidence from Germany
Julia Zicke and Sven Czermin
Goethe University Frankfurt and KPMG International, LLP - KPMG AG WPG (Frankfurt)
Date Posted: November 02, 2014
Working Paper Series
18 downloads

Incl. Electronic Paper Managerial Ability, Investment Efficiency and Stock Price Crash Risk
Ahsan Habib
Massey University
Date Posted: November 01, 2014
Last Revised: November 10, 2014
Working Paper Series
43 downloads

Incl. Electronic Paper Effect of Impairment-Testing Disclosures on the Cost of Equity Capital
Luc Paugam and Olivier J. Ramond
ESSEC Business School and Université Paris Dauphine - CEREG research centre
Date Posted: November 01, 2014
Working Paper Series
25 downloads

Incl. Electronic Paper The Effects of Gamification on IT Compliance Training: Evidence from the Field and Lab
Ryan J. Baxter , Darin Kip Holderness Jr. and David A. Wood
Boise State University, College of Business and Economics, Department of Accountancy , West Virginia University and Brigham Young University - School of Accountancy
Date Posted: November 01, 2014
Working Paper Series
23 downloads

Incl. Electronic Paper Is Audit Office Industry Diversity Associated with Client Misstatements? Evidence from Tax and Non-Tax Accounts
Erik L. Beardsley , Nathan C. Goldman and Thomas C. Omer
Texas A&M University (TAMU) - Department of Accounting , University of Arizona - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Date Posted: November 01, 2014
Last Revised: November 21, 2014
Working Paper Series
59 downloads

Incl. Electronic Paper Are Tax Avoidance Costs and Benefits Easily Quantified? Evidence from Credit Rating Disagreement
Samuel B. Bonsall IV , Kevin Koharki and Luke Watson
Ohio State University (OSU) - Department of Accounting & Management Information Systems , Washington University in St. Louis and University of Florida - Fisher School of Accounting
Date Posted: October 30, 2014
Working Paper Series
34 downloads

Incl. Electronic Paper Prospect Theory Predictions in the Field: Risk Seekers in Settings of Weak Accounting Controls
Forthcoming, Journal of Accounting Literature
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: October 29, 2014
Last Revised: November 07, 2014
Accepted Paper Series
68 downloads

Incl. Electronic Paper External Auditors’ Perceptions of and Willingness to Work in Outsourced and In-House Internal Audit Functions
Geoffrey D. Bartlett , Joleen Kremin , K. Kelli Saunders and David A. Wood
Drake University , Texas Tech University , University of South Carolina and Brigham Young University - School of Accountancy
Date Posted: October 28, 2014
Working Paper Series
40 downloads

Incl. Electronic Paper Assessing the Effects of Disclosing Management Compensation
Brandon Gipper
University of Chicago - Booth School of Business
Date Posted: October 25, 2014
Working Paper Series
66 downloads

Incl. Electronic Paper Metrics for Human Assets: An Empirical Analysis of the Current Practice in Service Sector Organizations in India
Singh, Ajay Kumar and Gupta, Nisha (2014) Metrics for Human Assets: An Empirical Analysis of the Current Practice in Service Sector Organizations in India, Amity Business Review, Vol. 15, No. 1, pp.20-30. [ISSN: 0972 2343]
Ajay Kumar Singh and Nisha Gupta
University of Delhi - Department of Commerce, Faculty of Commerce and Business, Delhi School of Economics and Delhi School of Professional Studies and Research (DSPSR)
Date Posted: October 25, 2014
Accepted Paper Series
7 downloads

Incl. Electronic Paper Run EDGAR Run: SEC Dissemination in a High-Frequency World
Chicago Booth Research Paper No. 14-36, Fama-Miller Working Paper
Jonathan L. Rogers , Douglas J. Skinner and Sarah L. C. Zechman
University of Colorado at Boulder - Leeds School of Business , The University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Date Posted: October 24, 2014
Last Revised: October 30, 2014
Working Paper Series
405 downloads

Incl. Electronic Paper Fair Value Measurement in Financial Reporting
Foundations and Trends in Accounting, Vol. 9, Forthcoming
Leslie D. Hodder , Patrick E. Hopkins and Katherine Schipper
Indiana University - Kelley School of Business - Department of Accounting , Indiana University - Kelley School of Business - Department of Accounting and Duke University - Fuqua School of Business
Date Posted: October 24, 2014
Last Revised: November 09, 2014
Accepted Paper Series
232 downloads

Incl. Electronic Paper The Association between Voluntary Disclosure and Corporate Governance in the Presence of Severe Agency Conflicts
Ana Gisbert and Begoña Navallas
Universidad Autónoma de Madrid and Universidad Autónoma de Madrid
Date Posted: October 23, 2014
Working Paper Series
22 downloads

Assimilation of New Hires in Public Accounting
Current Issues in Auditing, Forthcoming
Pamela H Church
Rhodes College
Date Posted: October 21, 2014
Accepted Paper Series

Incl. Electronic Paper Proprietary Costs & Governance on the Segment Disclosure Decision
Ana Gisbert , Begoña Navallas and Domi Romero
Universidad Autónoma de Madrid , Universidad Autónoma de Madrid and Universidad Autónoma de Madrid
Date Posted: October 17, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper Taxpayers as a Disciplinary Mechanism in Governmental Budgeting: The Case of Balloting in School District Budgets
Yaw M. Mensah , Michael P. Schoderbek , Min Cao and Savita A. Sahay
Rutgers Business School - Newark & New Brunswick , Rutgers, The State University of New Jersey - Accounting & Information Systems , Rutgers, The State University of New Jersey - Accounting & Information Systems and Rutgers, The State University of New Jersey - Rutgers University, New Brunswick/Piscataway
Date Posted: October 16, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper Auditor Offices and the Comparability and Quality of Clients' Earnings
Brett Kawada
San Diego State University - Accountancy
Date Posted: October 16, 2014
Working Paper Series
28 downloads

Incl. Electronic Paper Comparing the Publication Process in Accounting, Economics, Finance, Management, Marketing, Psychology, and the Natural Sciences
David A. Wood
Brigham Young University - School of Accountancy
Date Posted: October 15, 2014
Working Paper Series
447 downloads

Incl. Electronic Paper Financial Derivatives in Corporate Tax Avoidance: A Conceptual Perspective
Journal of American Taxation Association, Forthcoming
Michael P. Donohoe
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: October 11, 2014
Accepted Paper Series
103 downloads

Incl. Electronic Paper Performance-Sensitive Debt – The Intertwined Effects of Performance Measurement and Pricing Grid Asymmetry
CFS Working Paper, No. 476
Christina E. Bannier and M. Wiemann
Johannes Gutenberg-University Mainz and Frankfurt School of Finance & Management
Date Posted: October 09, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper The Role of Revenue-Expense Mismatching in Explaining the Tax Fundamental's Ability to Predict Earnings Growth
Georgetown McDonough School of Business Research Paper No. 2505739
Sangwan Kim , Allison Koester and Steve C. Lim
University of Massachusetts - Boston , Georgetown University and Texas Christian University - M.J. Neeley School of Business
Date Posted: October 06, 2014
Working Paper Series
81 downloads

Incl. Fee Electronic Paper Can We Automate Earnings Forecasts and Beat Analysts?
CEPR Discussion Paper No. DP10186
Ryan T. Ball , Eric Ghysels and Huan Zhou
The Stephen M. Ross School of Business at the University of Michigan , University of North Carolina Kenan-Flagler Business School and University of North Carolina (UNC) at Chapel Hill
Date Posted: October 06, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper When the World Isn’t Always Flat: The Impact of Psychological Distance on Auditors’ Reliance on Specialists
Martin M. Weisner and Steve G. Sutton
University of Central Florida - Kenneth G. Dixon School of Accounting and University of Central Florida - College of Business Administration
Date Posted: October 05, 2014
Working Paper Series
33 downloads

On the Effectiveness of Incentive Pay: Exploring Complementarities and Substitution between Management Control System Elements in a Manufacturing Firm
European Accounting Review Forthcoming
Allan Hansen , Ivar M. Friis and Tamás S. Vámosi
Copenhagen Business School - Department of Operations Management , Independent and Copenhagen Business School - Department of Operations Management
Date Posted: October 04, 2014
Accepted Paper Series

A Clever Approach to Measure Organizational Performance: An Overview
Prabandhan: Indian Journal of Management, Vol. 7, No. 5, pp. 34-46
Rayees Farooq V
Lovely Professional University
Date Posted: October 02, 2014
Accepted Paper Series


 

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