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Abstracts: 670,015
Full Text Papers: 560,892
Authors: 308,832
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  Last 12 months:
66,482

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Last 12 months: 12,889,338
Last 30 days: 1,465,353

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SSRN eLibrary Search Results
JEL Code: M40
1,189,368 Total downloads
Showing Papers 1,051 - 1,100 of 3,477
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The Effect of Financial Leverage on Real and Accrual-Based Earnings Management
Accounting and Business Research, Forthcoming
Seraina C. Anagnostopoulou and Andrianos E. Tsekrekos
University of Reading - Henley Business School and Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: May 03, 2016
Accepted Paper Series

Incl. Electronic Paper Peer Effects in Corporate Disclosure Decisions
Hojun Seo
Washington University in Saint Louis - John M. Olin Business School
Date Posted: May 02, 2016
Working Paper Series
14 downloads

Incl. Electronic Paper The Effects of Time Pressure on Belief Revision in Accounting: A Review of Relevant Literature in a Pressure-Arousal-Effort-Performance Framework
Christian P R Pietsch and William F. Messier Jr.
Saint Mary’s University and University of Nevada, Las Vegas - Department of Accounting
Date Posted: May 01, 2016
Working Paper Series
1 downloads

Incentives, Ethics and Bonus Structures
Jamie Leigh Daigle
University of Houston - Downtown
Date Posted: May 01, 2016
Working Paper Series

Incl. Electronic Paper Moving Towards AEC 2015: Impact to Indonesian Accountant
International Journal of Core Engineering & Management (IJCEM), Volume 2, Issue 8, November 2015
Amir Indrabudiman and Wuri Septi Handayani
Budi Luhur University and Budi Luhur University
Date Posted: May 01, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper Social Enterprise Characteristics and Environmental Disclosures in Annual Reports of Mining Companies of Indonesia
International Journal of Management, Accounting & Economics Vol.2, No.1: 41-56, March 2016
Amir Indrabudiman
Budi Luhur University
Date Posted: May 01, 2016
Accepted Paper Series
8 downloads

Analysis Benford Law for Company Evidence from Indonesia
International Journal of Engineering Sciences & Research Technology, 2016, DOI: 10.5281/zenodo.48844
Taufik Hidayat and Amir Indrabudiman
Pamulang University - Accounting Department and Budi Luhur University
Date Posted: April 26, 2016
Accepted Paper Series

A Study of Alliance Dynamics, Accounting and Trust-As-Practice
Accounting, Organizations and Society, Forthcoming
Habib Mahama and Wai Fong Chua
United Arab Emirates University - College of Business and Economics and UNSW Australia Business School, School of Accounting
Date Posted: April 25, 2016
Accepted Paper Series

Do Investors Use Prior Tax Avoidance When Pricing Tax Loss Carryforwards?
Journal of American Taxation Association, Forthcoming
Sean T. McGuire , Stevanie S. Neuman , Thomas C. Omer and Adam J. Olson
Texas A&M University - Department of Accounting , University of Missouri at Columbia - School of Accountancy , University of Nebraska at Lincoln - School of Accountancy and University of Cincinnati
Date Posted: April 23, 2016
Accepted Paper Series

Incl. Electronic Paper Characteristics and Stock Prices of Japanese Firms that Adopt International Financial Reporting Standards: Interim Evidence
Tatsuaki Morino , Shun Sato and Fumiko Takeda
University of Tokyo, Students , University of Tokyo, Students and University of Tokyo - Department of Technology Management for Innovation
Date Posted: April 21, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper Accounting Research Productivity: More Heat Than Light?
Journal of Theoretical Accounting Research, Vol. 11(2), pp. 28-62, 2016
Wm. Dennis Huber
Capella University
Date Posted: April 20, 2016
Accepted Paper Series
61 downloads

Incl. Electronic Paper Language FTR and Earnings Management: International Evidence
Marco Fasan , Giorgio Gotti , Tony Kang and Yi Liu
Ca Foscari University of Venice - Department of Management , University of Texas at El Paso (UTEP) , McMaster University - DeGroote School of Business and McMaster University - Accounting & Financial Management Services
Date Posted: April 18, 2016
Working Paper Series
84 downloads

Incl. Electronic Paper As Foreign Registrants Abandon the U.S. Capital Markets, What Happens to the Cross-Listing Audit Fee Premium?
Kathleen M. Bakarich and Joseph Weintrop
City University of New York (CUNY), Baruch College, Zicklin School of Business, Students and City University of New York - Baruch College - Stan Ross Department of Accountancy
Date Posted: April 16, 2016
Working Paper Series
25 downloads

Incl. Electronic Paper Factors Explaining the Level of Voluntary Human Capital Disclosure in the Brazilian Capital Market
Intangible Capital, 2013
Clea Beatriz Macagnan and Fernando Batista Fontana
University of Vale do Rio dos Sinos (Unisinos), Unisinos Business School and University of Unisinos
Date Posted: April 16, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper Rationalizing the Dodd-Frank Clawback
Jesse M. Fried
Harvard Law School
Date Posted: April 14, 2016
Last Revised: May 03, 2016
Working Paper Series
132 downloads

Incl. Electronic Paper Estimating the Potential Impact of Requiring a Stand-Alone Board-Level Risk Committee
Michael Iselin
University of Minnesota - Twin Cities - Department of Accounting
Date Posted: April 13, 2016
Working Paper Series
28 downloads

Incl. Electronic Paper Compliance Costs and Book-Tax Conformity: Evidence from Audit Fees and Audit Quality
Kathleen M. Bakarich and Jon N. Kerr
City University of New York (CUNY), Baruch College, Zicklin School of Business, Students and Baruch College - CUNY, Zicklin School of Business
Date Posted: April 11, 2016
Working Paper Series
32 downloads

The Outcome Effect and Professional Skepticism
The Accounting Review, November 2016
Joseph F. Brazel , Scott B. Jackson , Tammie Janell Rech and Bryan W. Stewart
North Carolina State University - Poole College of Management - Department of Accounting , University of South Carolina , University of Missouri at Kansas City and Brigham Young University - School of Accountancy
Date Posted: April 09, 2016
Accepted Paper Series

Incl. Electronic Paper Individualisation, Accounting and Management in the Public Sector - Accountability, Efficiency and the ‘Makeable’ Employee
Henk J. ter Bogt
University of Groningen - Faculty of Economics and Business - Dept. of Accounting
Date Posted: April 08, 2016
Working Paper Series
12 downloads

Fair Value Estimates and Delayed Updating
Asher Curtis and Robert A. Raney
University of Washington and University of Washington
Date Posted: April 02, 2016
Working Paper Series

Incl. Electronic Paper Short-Selling Pressure, Reporting Transparency, and the Use of Real and Accruals Earnings Management to Meet Benchmarks
Kristina M. Rennekamp , Kathy Rupar and Nicholas Seybert
Cornell University - Samuel Curtis Johnson Graduate School of Management , University of Florida - Fisher School of Accounting and University of Maryland - Department of Accounting & Information Assurance
Date Posted: April 02, 2016
Working Paper Series
82 downloads

Incl. Electronic Paper Dealing with Heteroskedasticity, Autocorrelation and Endogeneity in German Audit Fee Panel Data - Comparing Approaches
Balthasar Hoehn , Florian Schuberth and Manuel Steiner
University of Wuerzburg , University of Wuerzburg - Business Administration & Economics and University of Wuerzburg - Business Administration & Economics
Date Posted: April 02, 2016
Working Paper Series
33 downloads

Incl. Electronic Paper Big Data and Tax Haven Secrecy
Florida Tax Review, Vol. 18, pp. 483-539, 2016
Arthur J. Cockfield
Queen's University - Faculty of Law
Date Posted: April 01, 2016
Accepted Paper Series
116 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

Incl. Electronic Paper Supplier Internal Control Quality and the Duration of Customer-Supplier Relationships
Andrew M. Bauer , Darren Henderson and Dan Lynch
Wilfrid Laurier University and University of Wisconsin - Madison - Department of Accounting and Information Systems
Date Posted: March 27, 2016
Working Paper Series
38 downloads

Incl. Electronic Paper Do Former Auditors on the Audit Committee Constrain Earnings Management? Evidence from the Banking Industry
Kim Ittonen , Per Tronnes and Sami Vähämaa
Hanken School of Economics - Department of Accounting , University of New South Wales (UNSW) and University of Vaasa
Date Posted: March 24, 2016
Working Paper Series
71 downloads

Incl. Electronic Paper Determining the Importance Level of Accounting Information for Investors’ Decision Making
Int. Journal of Academic Research in Business and Social Sciences (IJARBSS), vol.6, no.2, pp.136-152, 2016
Melis Ercan and Emrah Önder
Istanbul University and Istanbul University - School of Business - Department of Quantitative Techniques
Date Posted: March 22, 2016
Accepted Paper Series
62 downloads

Finance Methodology of Free Cash Flow
Global Finance Journal, Forthcoming
Uzi Yaari , Andrei L. Nikiforov , Emel Kahya and Yochanan Shachmurove
Rutgers University , Rutgers University , Rutgers, The State University of New Jersey - Accounting and City University of New York, CUNY City College of New York - Department of Economics
Date Posted: March 20, 2016
Accepted Paper Series

Incl. Electronic Paper Academic Practitioner Auditors
Jürgen Ernstberger , Christopher W. Koch and Martin Prott
Technische Universität München , Johannes Gutenberg University Mainz and Technical University of Munich
Date Posted: March 18, 2016
Working Paper Series
28 downloads

Incl. Electronic Paper The SEC’s Ultra Vires Recognition of the FASB as a Standard-Setting Body
Richmond Journal of Law & the Public Interest, 19(2), 120-152 (2016)
Wm. Dennis Huber
Capella University
Date Posted: March 17, 2016
Accepted Paper Series
63 downloads

Incl. Electronic Paper Output-Based Measurement of Financial Statement Comparability: A Survey of Empirical Proxies and Existent Literature
Christian Gross and Pietro Perotti
University of Graz and University of Bath - School of Management
Date Posted: March 15, 2016
Working Paper Series
58 downloads

Incl. Electronic Paper Capital Valuation Adjustment and Funding Valuation Adjustment
Claudio Albanese , Simone Caenazzo and Stephane Crepey
Global Valuation , Global Valuation Ltd and Université d'Évry - Math Department
Date Posted: March 12, 2016
Working Paper Series
79 downloads

Incl. Electronic Paper Income Smoothing and Debt Covenants: Evidence from Technical Default
Peter R. Demerjian , John Donovan and Melissa Fay Lewis-Western
University of Washington - Michael G. Foster School of Business , Washington University in Saint Louis - John M. Olin Business School and University of Utah
Date Posted: March 11, 2016
Working Paper Series
95 downloads

Incl. Electronic Paper Assets and Liabilities: When Do They Exist?
Nicole L. Cade , Kim Ikuta and Lisa Koonce
University of Washington - Department of Accounting , University of Washington - Department of Accounting and University of Texas
Date Posted: March 08, 2016
Working Paper Series
65 downloads

Incl. Electronic Paper The Journal of Information Systems at Thirty - Looking Forward Thirty Years
Kevin Moffitt , Vernon J. Richardson , Neal M. Snow , Martin Weisner and David A. Wood
Rutgers , University of Arkansas at Fayetteville , Lehigh University , Monash Business School and Brigham Young University - School of Accountancy
Date Posted: March 08, 2016
Working Paper Series
33 downloads

Think Twice Before Going for Incentives: Social Norms and the Principal's Decision on Compensation Contracts
Journal of Accounting Research, Vol. 53, No. 5, 2015
Eddy Cardinaels and Huaxiang Yin
KU Leuven and Nanyang Technological University
Date Posted: March 07, 2016
Accepted Paper Series

Incl. Electronic Paper The Effect of Endogenous Contract Selection on Budgetary Slack: An Experimental Examination of Trust, Distrust, and Trustworthiness
Jeremy Douthit , Steven T. Schwartz , Douglas E. Stevens and Richard A. Young
University of Arizona - Department of Accounting , SUNY at Binghamton - School of Management , Georgia State University - Robinson College of Business and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: March 07, 2016
Working Paper Series
42 downloads

Incl. Electronic Paper The Ever-Expanding 10-K: Why are 10-Ks Getting so Much Longer (and Does it Matter)?
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: March 07, 2016
Working Paper Series
157 downloads

The Moderating Effect of Relative Performance Evaluation on the Risk Incentive Properties of Executives’ Equity Portfolios
Journal of Accounting Research, Vol. 53, No. 5, 2015
Hyungshin Park and Dimitris Vrettos
Southern Methodist University - Cox School of Business and Southern Methodist University - Cox School of Business
Date Posted: March 04, 2016
Accepted Paper Series

Incl. Electronic Paper Sealing Leakages of Public Funds Abuse: The Malawi 'Cashgate' Case
Applied Finance and Accounting, Vol. 1, No. 2, August 2015, ISSN 2374-2410 E-ISSN 2374-2429
Byson Beracah Majanga
University of Malawi - The Malawi Polytechnic
Date Posted: March 04, 2016
Accepted Paper Series
6 downloads

Do Improvements in the Information Environment Enhance Insiders’ Ability to Learn from Outsiders?
Journal of Accounting Research, Vol. 53, No. 4, 2015
Gilberto R. Loureiro and Alvaro G. Taboada
University of Minho - School of Economics and Management and University of Tennessee
Date Posted: March 03, 2016
Accepted Paper Series

Auditor Mindsets and Audits of Complex Estimates
Journal of Accounting Research, Vol. 53, No. 1, 2015
Emily E. Griffith , Jacqueline S. Hammersley , Kathryn Kadous and Donald Young
University of Wisconsin - Madison , University of Georgia - J.M. Tull School of Accounting , Emory University - Goizueta Business School and Georgia Institute of Technology - Scheller College of Business
Date Posted: March 03, 2016
Accepted Paper Series

Accounting for Water: The Making of the 'Bilan H20'
Delphine Gibassier and Simon Alcouffe
Toulouse Business School and Toulouse Business School
Date Posted: March 02, 2016
Working Paper Series

Incl. Electronic Paper Pay Me Now (and Later): Benefit Manipulation Before Pension Freezes and Executive Retirement
Best Paper Award - Melbourne Business School, 2016 Financial Institutions, Regulation & Corporate Governance (FIRCG) Conference, Kelley School of Business Research Paper No. 16-24
Irina Stefanescu , Yupeng Wang , Kangzhen Xie and Jun Yang
Federal Reserve Board, Washington D.C. , Northwestern University - Kellogg School of Management , University of Arkansas - Sam M. Walton College of Business and Indiana University - Kelley School of Business - Department of Finance
Date Posted: February 22, 2016
Working Paper Series
25 downloads

Incl. Electronic Paper Tax Strategies: It's Not Just About Minimization
Stevanie S. Neuman
University of Missouri at Columbia - School of Accountancy
Date Posted: February 21, 2016
Working Paper Series
70 downloads

Incl. Electronic Paper The Expectation Differences Among Stakeholders in the Financial Valuation Fitness of Auditors
James A. DiGabriele
Montclair State University
Date Posted: February 21, 2016
Working Paper Series
70 downloads

Incl. Electronic Paper Book-Tax Differences and Audit Risk: Evidence from the United States
Journal of Accounting, Ethics and Public Policy, Vol. 16, No. 4, 2015
Wendy Heltzer and Sandra Waller Shelton
DePaul University - College of Commerce and DePaul University, College of Commerce-School of Accountancy
Date Posted: February 14, 2016
Accepted Paper Series
76 downloads

Incl. Electronic Paper A Simple Model for Cash Flow Management in Nonprofits
Elli Malki
Financial-Tip
Date Posted: February 13, 2016
Last Revised: March 18, 2016
Working Paper Series
133 downloads

Incl. Electronic Paper Causal Inference in Accounting Research
Rock Center for Corporate Governance at Stanford University Working Paper No. 217, Stanford University Graduate School of Business Research Paper No. 16-16
Ian D. Gow , David F. Larcker and Peter C. Reiss
Harvard University - Accounting & Control Unit , Stanford University - Graduate School of Business and Stanford Graduate School of Business
Date Posted: February 09, 2016
Last Revised: March 01, 2016
Working Paper Series
352 downloads

Incl. Electronic Paper The Transposition of the Balance Sheet to Financial and Functional Balance Sheet. Research and Development
Liana Gadau
Spiru Haret University
Date Posted: February 08, 2016
Working Paper Series
22 downloads


 

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