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SSRN eLibrary Search Results
JEL Code: M41
4,311,356 Total downloads
Showing Papers 1,051 - 1,100 of 9,466
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Proprietary Costs and the Disclosure of Information About Customers Journal of Accounting Research, Forthcoming
Jesse A. Ellis
,
C. Edward Fee and
Shawn E. Thomas
Date Posted: January 27, 2012126 downloads
Researchers and Medics: An Essay on Combining Discovery and Justification
Bernard Verstegen and
Tjandra Börner
Date Posted: January 27, 20129 downloads
Voluntary Disclosures, Corporate Control, and Investment Journal of Accounting Research, Forthcoming
Praveen Kumar ,
Nisan Langberg and
Shiva Sivaramakrishnan
Date Posted: January 27, 2012
Financial Instruments, Financial Reporting, and Financial Stability
Christian Laux
Date Posted: January 26, 2012Last Revised: March 30, 2012495 downloads
Aggregate Earnings and Corporate Bond Markets
Xanthi Gkougkousi
Date Posted: January 25, 2012119 downloads
Assessing Investors' Abilities to Assimilate International Financial Reporting Standards (IFRS) Earnings Announcements Data CAAA Annual Conference 2012
Kingsley O. Olibe
Date Posted: January 24, 201279 downloads
Legitimacy of Global Accounting Standards: A New Analytical Framework
Masatsugu Sanada
Date Posted: January 24, 2012227 downloads
Literature Review of Internet Financial Reporting and XBRL Mapping the New Knowledge Conference, 2009
Justin Mindzak
Date Posted: January 24, 2012Last Revised: April 26, 2012183 downloads
Discusión Sobre 'La Relevancia Valorativa Del Resultado Global Frente Al Resultado Neto: Una Perspectiva Europea', Por B. Giner Inchausti y F. Pardo Pérez (Discussion on 'The Value Relevance of Comprehensive Income Versus Net Income: A European Perspective', by B. Giner Inchausti and F. Pardo Pérez) Spanish Journal of Finance and Accounting (Revista Española de Financiación y Contabilidad), Forthcoming,
Maria T. Tascón
Date Posted: January 23, 201223 downloads
Monolithic Versus Differential Impacts of Sox Regulation on the Market
Valuation of Banks’ Loan Loss Provision CAAA Annual Conference 2012
Asma Bouchekoua
,
Hamadi Matoussi
and
Samir Trabelsi
Date Posted: January 23, 201247 downloads
State Independent Contractual Adjustments in Financial Covenants
Shunlan Fang
Date Posted: January 23, 2012Last Revised: August 28, 201271 downloads
The Term Structure of Implied Costs of Equity Capital Rotman School of Management Working Paper No. 1975947
Jeffrey L. Callen and
Matthew R. Lyle
Date Posted: January 23, 2012133 downloads
Breaking Monte Carlo - Industry Standard Option Model Limits - Implications for Investors and Corporate Finance - Addendum - Equilibrium Option Pricing
M. A. Gumport
Date Posted: January 22, 201230 downloads
Conservative Reporting and Product Market Competition CAAA Annual Conference 2012
Qiang Guo
Date Posted: January 22, 2012131 downloads
Restatement Announcements: Sincerity Analysis Through Information Manipulation Theory CAAA Annual Conference 2012
Nourhene BenYoussef
and
Gaetan Breton
Date Posted: January 22, 2012Last Revised: March 17, 201394 downloads
Asset Growth Reversals and Investment Anomalies AFA 2013 San Diego Meetings Paper
Full Yet Eric Campbell Lam
and
K. C. John Wei
Date Posted: January 20, 2012Last Revised: March 18, 2013311 downloads
A Theory of Income Smoothing When Insiders Know More than Outsiders CEPR Discussion Paper No. DP8729
Viral V. Acharya and
Bart M. Lambrecht
Date Posted: January 20, 20122 downloads
Additional Guidance Provided on International Financial Reporting Standards and its Impact on the Judgments and Confidence of Accountants
Rajni Mala
and
Parmod Chand
affiliation not provided to SSRN
and
Macquarie University
Date Posted: January 20, 2012117 downloads
The Impact of Accounting Regulatory Change on Banks: A Study on the Reclassification of Financial Assets
Qiang Guo
and
Maliza Matovu
affiliation not provided to SSRN
Date Posted: January 20, 201289 downloads
Segment Disclosure and Cost of Capital
Belen Blanco
,
Juan Manuel García Lara and
Josep A. Tribo
Date Posted: January 19, 2012153 downloads
Accounting for Expenditure on Intangibles Abacus, Forthcoming
Anne Wyatt
,
Laurie Hunter
and
Elizabeth M. Webster
Date Posted: January 18, 2012143 downloads
Do 'Firms Lean Against the Wind'? Earnings Management and Stock Market Returns
Paul Zarowin and
Daniel A. Cohen
Date Posted: January 18, 2012193 downloads
Earnings Announcements, Aggregate Earnings, and Individual-Firm Stock Returns: A Signal Extraction Perspective
James R. Frederickson ,
John D. Lyon
and
Leon Zolotoy
Date Posted: January 17, 201291 downloads
Institutional Investor Trading Around Earnings Announcements in China
Yan-Leung Cheung ,
Kun Jiang
and
Weiqiang Tan
Date Posted: January 17, 2012
Silent Combat: Do Managers Use Share Repurchases to Trade Against Short Sellers?
Harrison Liu and
Edward P. Swanson
Date Posted: January 17, 2012Last Revised: January 07, 2013126 downloads
Cumulative Prospect Theory, Employee Exercise Behaviour and Stock Options Cost Assessment International Conference of the French Finance Association (AFFI), May 2012, Behavioural Finance Working Group/M&A Research Centre Conference, June 2012
Hamza Bahaji
Date Posted: January 16, 2012Last Revised: January 20, 201351 downloads
A Case for Persistence in the Disclosure Obligation Journal of Applied Research in Accounting and Finance, Vol. 6, No. 2, pp. 16-27, 2011
Josephine Coffey
affiliation not provided to SSRN
Date Posted: January 16, 201284 downloads
All in All, Just Another Brick in the Wall: The Use of Chinese Walls as a Defence to Insider Trading Journal of Applied Research in Accounting and Finance, Vol. 6, No. 2, pp. 2-14, 2011
Juliette Overland
Date Posted: January 16, 2012116 downloads
Delegating Disclosure and Strategic Choices
Mark Bagnoli and
Susan G. Watts
Date Posted: January 16, 2012Last Revised: July 27, 201273 downloads
Market Reaction to Goodwill Impairments CAAA Annual Conference 2012
Thorsten Knauer
and
Arnt Woehrmann
Date Posted: January 16, 2012239 downloads
Price Queries and the Enforcement of Australia’s Continuous Disclosure Regime Journal of Applied Research in Accounting and Finance, Vol. 6, No. 2, pp. 28-38, 2011
Cary Di Lernia
and
Angelo Aspris
affiliation not provided to SSRN
and
University of Sydney - Discipline of Finance
Date Posted: January 16, 201257 downloads
Principles, Rules, Bright Lines and Transaction Structuring: A Cross-Regime Study of Lessees CAAA Annual Conference 2012
Darren Henderson and
Patricia C. O'Brien
Date Posted: January 16, 2012Last Revised: March 29, 201368 downloads
The Capitalization of Intangibles and Managerial Information CAAA Annual Conference 2012
Mindy Wolfe
Date Posted: January 16, 201268 downloads
The Effects of Corporate Social Responsibility Investment, Assurance, and Perceived Fairness on Investors’ Judgments
Helen L. Brown-Liburd
,
Jeffrey R. Cohen and
Valentina L. Zamora
Date Posted: January 16, 2012448 downloads
The Usefulness of Operating Cash Flow and Accrual Components in Improving the Predictive Ability of Earnings: A Re-Examination and Extension Accounting & Finance, Forthcoming
Shadi Farshadfar
and
Reza Monem
Date Posted: January 16, 2012Last Revised: August 21, 2012
The Value and Incentive Relevance of Nonrecurring Items: Under Conservative Accounting CAAA Annual Conference 2012
Date Posted: January 16, 201250 downloads
Volatility Forecasting Using Financial Statement Information
Suhas A. Sridharan
Date Posted: January 15, 2012Last Revised: March 15, 2012234 downloads
Client-Auditor Supply Chain Relationships, Audit Quality, and Audit Pricing
Karla M. Johnstone ,
Chan Li
and
Shuqing Luo
Date Posted: January 14, 2012Last Revised: October 29, 2012359 downloads
Crisis de la Práctica Contable vs. Crisis Epistemológica de la Contabilidad (Accounting Practice in Crisis vs. Philosophical Accounting in Crisis)
Fabio Enrique Maldonado-Veloza
Date Posted: January 14, 201279 downloads
Deriving the Free Cash Flow (FCF) for Firm Valuation - Why We Should Include the Change in Non-Operational Working Capital in the Net Working Capital Calculation When Deriving the FCF
Robert Richard Stockfis
affiliation not provided to SSRN
Date Posted: January 14, 2012Last Revised: January 20, 2012250 downloads
Does Disclosure Regulation Work? Evidence from International IPO Markets Contemporary Accounting Research, Forthcoming
Charles Shi ,
Kuntara Pukthuanthong and
Thomas John Walker
Date Posted: January 14, 201271 downloads
The Role of Visual Attention on Managerial Judgment in Balanced Scorecard Performance Evaluation: Insights from Using Eye-Tracking Device CAAA Annual Conference 2012
Yasheng Chen ,
Johnny Jermias and
Tota Panggabean
Date Posted: January 14, 2012Last Revised: April 05, 201283 downloads
Bridge to Professional Accounting Program for Internationally Educated Accountants Coming to Canada: Lessons Learned CAAA Annual Conference 2012
Janet B. Morrill
Date Posted: January 13, 201242 downloads
Impression Management and Non-GAAP Reporting in Earnings Announcements CAAA Annual Conference 2012
Encarna Guillamon Saorin
,
Helena Isidro and
Ana Cristina Marques
Date Posted: January 13, 201246 downloads
Restoring Trust Among Investors after Shredded CPA Reputation: Evidence from China CAAA Annual Conference 2012
Heibatollah Sami
,
Jeong-Bon Kim V
,
Haiyan Zhou
and
Fang Junxiong Sr.
Date Posted: January 13, 201264 downloads
Can Internal Governance Mechanisms Prevent Asset Appropriation? Examination of Type I Tunneling in China 2012 Financial Markets & Corporate Governance Conference
Yuan George Shan
Date Posted: January 12, 201281 downloads
Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries Contemporary Accounting Research, Forthcoming
Jere R. Francis ,
Paul N. Michas and
Scott Seavey
Date Posted: January 12, 2012
Limiting the Effect of Attribution and Construal Errors on Strategy Evaluation Using a Strategic Performance Measurement System CAAA Annual Conference 2012
Lan Guo
,
Theresa Libby ,
Bernard Wong-On-Wing
and
Yang Dan
affiliation not provided to SSRN
Date Posted: January 12, 201278 downloads
Benchmarking the Research Productivity of Accounting Doctorates
James R. Hasselback ,
Alan Reinstein and
Mohammad J. Abdolmohammadi
Date Posted: January 11, 2012116 downloads
Contrast Effects Under Incomplete Convergence of Financial Accounting Standards Johnson School Research Paper Series No. 7-2012
H. Scott Asay ,
Tim Brown
,
Mark W. Nelson and
T. Jeffrey Wilks
Date Posted: January 11, 2012Last Revised: May 08, 2013183 downloads
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