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SSRN eLibrary Search Results
JEL Code: M4
5,291,138 Total downloads
Showing Papers 10,901 - 10,950 of 13,020
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Audit Quality and the Shanghai Stock Market Rection to Initial Modified Audit Opinions
Ferdinand A. Gul , Sunny Sun and Judy S.L. Tsui
Monash University Sunway Campus , City University of Hong Kong (CityUHK) - Department of Accountancy and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: November 24, 2001
Working Paper Series

Empirical Tax Research in Accounting
Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
 Douglas A. Shackelford and Terry J. Shevlin
University of North Carolina at Chapel Hill and University of California-Irvine
Date Posted: November 24, 2001
Accepted Paper Series

The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing this Contribution
Journal of Accounting Research, Vol. 39, No. 3, December 2001
 William L. Felix Jr., Audrey A. Gramling and Mario J. Maletta
University of Arizona - Department of Accounting , Bellarmine University and Northeastern University - D’Amore-McKim School of Business
Date Posted: November 24, 2001
Accepted Paper Series

Incl. Electronic Paper Earnings and Price Discovery in the Post-Reg. FD Information Environment: A Preliminary Analysis
 Philip B. Shane , Naomi S. Soderstrom and Sung Wook Yoon
University of Virginia - McIntire School of Commerce , University of Colorado at Boulder and California State University, Northridge - Department of Accounting & IS
Date Posted: November 21, 2001
Working Paper Series
653 downloads

Empirical Tax Research in Accounting: A Discussion
Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
 Edward L. Maydew
University of North Carolina at Chapel Hill - Accounting Area
Date Posted: November 21, 2001
Accepted Paper Series

Incl. Electronic Paper Investors' Evaluations of Strategic Prior-Period Benchmark Disclosures in Earnings Announcements
 Susan D. Krische
American University - Kogod School of Business
Date Posted: November 20, 2001
Working Paper Series
331 downloads

Hedging Foreign Currency Exposure: Consequences of FAS 133
Journal of Applied Finance, Vol. 11, 2001
 Arjen Ronner and Mark Blok
VU University Amsterdam - Department of Finance and Financial Sector Management and ABP Investments
Date Posted: November 19, 2001
Accepted Paper Series

Discussion of Empirical Research on Accounting Choice
Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
 Jennifer Francis
Duke University
Date Posted: November 18, 2001
Accepted Paper Series

Labor Costs Voluntary Disclosure: Proprietary Information or a Signaling Instrument?
 Kaouthar Lajili and Daniel Zeghal
University of Ottawa - Faculty of Administration and University of Ottawa - Faculty of Administration
Date Posted: November 16, 2001
Working Paper Series

Revisiting the Reportedly Weak Value Relevance of Oil and Gas Asset Present Values: The Roles of Measurement Error, Model Misspecification, and Time Period Idiosyncrasy
The Accounting Review, January 2002
 Jeff P. Boone
University of Texas at San Antonio - Department of Accounting
Date Posted: November 16, 2001
Accepted Paper Series

Incl. Electronic Paper Environmental Accounting in Fiji: An Extended Case Study of the Fiji Sugar Corporation
Journal of Pacific Studies - Banking, Finance and Accounting Special Issue, Vol. 23, No. 2, pp. 283-309, November 1999
 Sumit K. Lodhia
Australian National University (ANU) - Faculty of Economics & Commerce
Date Posted: November 16, 2001
Accepted Paper Series
1012 downloads

Valuation Implications Of Capital Structure: A Contextual Approach
European Accounting Review, Vol. 10, No .2, 2001
 Begoña Giner and Carmelo Reverte
University of Valencia and Polytechnic University of Cartagena
Date Posted: November 14, 2001
Accepted Paper Series

The Relationship between Accounting Numbers and Returns: Some Empirical Evidence from the Emerging Market of the Czech Republic
European Accounting Review, Vol. 10, No. 1, 2001
 Irena Jindrichovska
University of Wales, Aberystwyth - School of Management and Business
Date Posted: November 14, 2001
Accepted Paper Series

Empirical Research on Accounting Choice
Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
 Thomas D. Fields , Thomas Z. Lys and Linda Vincent
Northwestern University - Kellogg School of Management , Northwestern University - Kellogg School of Management and Northwestern University
Date Posted: November 14, 2001
Accepted Paper Series

Incl. Electronic Paper Sophisticated and Unsophisticated Investors' Reactions to Analysts' Forecast Revisions Conditional on Factors that are Associated with Forecast Accuracy
 Sarah E. Bonner , Beverly R. Walther and Susan M. Young
University of Southern California , Northwestern University - Department of Accounting Information & Management and Fordham University
Date Posted: November 14, 2001
Working Paper Series
690 downloads

Market Efficiency, Bounded Rationality, and Supplemental Business Reporting Disclosures
Journal of Accounting Research, Vol. 39, No. 2, pp. 243-268, September 2001
 J. Richard Dietrich , Steven J. Kachelmeier , Don N. Kleinmuntz and Thomas J. Linsmeier
Ohio State University , University of Texas at Austin - Department of Accounting , affiliation not provided to SSRN and Financial Accounting Standards Board
Date Posted: November 13, 2001
Accepted Paper Series

The Explanatory and Predictive Power of Different Specifications of the Ohlson (1995) Valuation Models
European Accounting Review, Vol. 10, No. 2, 2001
 Michael S. McCrae and Henrik Nilsson
University of Wollongong, School of Mathematics and Applied Statistics and University of Umea
Date Posted: November 13, 2001
Accepted Paper Series

Agency Costs and Audit Quality: Evidence from France
European Accounting Review, Vol. 10, No. 3, 2001
 Charles Piot
University of Grenoble
Date Posted: November 13, 2001
Accepted Paper Series

The Audit Retention Decision in the Face of Deregulation: Evidence from Large Private Canadian Corporations
Auditing: A Journal of Practice & Theory, September 2001
 David Senkow , Morina Rennie , Richard Rennie and Jonathan Wong
University of Regina , University of Regina , University of Regina and Chartered Accountant
Date Posted: November 13, 2001
Accepted Paper Series

Accounting Information and the Prediction of Farm Non-Viability
The European Accounting Review, Vol. 10, No. 1, Forthcoming
 Josep M. Argilés
Universitat Pompeu Fabra
Date Posted: November 13, 2001
Accepted Paper Series

European Languages of Account
The European Accounting Review, Vol. 10, No. 1, Forthcoming
 Robert H. Parker
University of Exeter Business School
Date Posted: November 13, 2001
Accepted Paper Series

Essays on Disclosure
Journal of Accounting & Economics, Vol. 32, Nos. 1-3, December 2001
 Robert E. Verrecchia
University of Pennsylvania - Accounting Department
Date Posted: November 13, 2001
Accepted Paper Series

Management Accounting Change
Management Accounting Research, Vol. 12, No. 4, December 2001
 John Burns and Juhani Vaivio
University of Colorado at Denver - Business School and Aalto University - Department of Accounting and Finance
Date Posted: November 12, 2001
Accepted Paper Series

Incl. Electronic Paper Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia
William Davidson Institute Working Paper No. 400
 Joseph P. H. Fan and T.J. Wong
Chinese University of Hong Kong (CUHK) - School of Accountancy and Chinese University of Hong Kong (CUHK) - School of Accountancy
Date Posted: November 12, 2001
Working Paper Series
879 downloads

Incl. Electronic Paper Determinants of the Time Series of Earnings and Implications for Earnings Quality
Sauder School of Business Working Paper
 Sandra Chamberlain and Regina M. Anctil
University of British Columbia (UBC) - Division of Accounting and University of Minnesota - Twin Cities - Carlson School of Management
Date Posted: November 09, 2001
Working Paper Series
848 downloads

Incl. Electronic Paper The Valuation of European Financial Firms

 Jo Danbolt and Bill Rees
University of Edinburgh Business School and University of Edinburgh Business School
Date Posted: November 09, 2001
Working Paper Series
690 downloads

Informational Costs and Benefits of Creating Separately Identifiable Operating Segments
Journal of Accounting & Economics, Vol. 33, No. 1, February 2002
 Frank Gigler and Thomas Hemmer
University of Minnesota - Carlson School of Management and Rice University - Jesse H. Jones Graduate School of Business
Date Posted: November 08, 2001
Accepted Paper Series

The Power of Accounting: A Field Study of Local Financial Management in a Police Force
Management Accounting Research, Vol. 12, No. 4, December 2001
 Paul M. Collier
Monash University - Department of Accounting and Finance
Date Posted: November 08, 2001
Accepted Paper Series

Incl. Electronic Paper Rational Exuberance: The Fundamentals of Pricing Firms, from Blue Chip to 'Dot-Com'
FRB Atlanta Working Paper No. 2001-21
 Mark J. Kamstra
York University - Schulich School of Business
Date Posted: November 08, 2001
Working Paper Series
773 downloads

Corporate Multistate Tax Planning: Benefits of Multiple Jurisdictions
Journal of Accounting & Economics, Vol. 33, No. 1, February 2002
 Sanjay Gupta and Lillian F. Mills
Michigan State University - Eli Broad College of Business and University of Texas at Austin - McCombs School of Business
Date Posted: November 07, 2001
Accepted Paper Series

Management Accounting Change in Small Technology Companies: Towards a Mathematical Model of the Technology Firm
Management Accounting Research, Vol. 12, No. 4, December 2001
 Erkki K. Laitinen
University of Vaasa - Department of Accounting and Finance
Date Posted: November 07, 2001
Accepted Paper Series

Performance Measurement and Institutional Processes: A Study of Managerial Responses to Public Sector Reform
Management Accounting Research, Vol. 12, No. 4, December 2001
 Sven Modell
Stockholm University - School of Business
Date Posted: November 07, 2001
Accepted Paper Series

What Does Organisational Change Mean? Speculations on a Taken for Granted Category
Management Accounting Research, Vol. 12, No. 4, December 2001
 Paolo Quattrone and Trevor Hopper
Universidad Carlos III de Madrid - Department of Business Administration and University of Manchester - Division of Accounting and Finance
Date Posted: November 07, 2001
Accepted Paper Series

An Evaluation of 'Essays on Disclosure' and the Disclosure Literature in Accounting
Journal of Accounting & Economics, Vol. 32, Nos. 1-3, December 2001
 Ronald A. Dye
Northwestern University - Department of Accounting Information & Management
Date Posted: November 06, 2001
Accepted Paper Series

An Evaluation of 'Essays on Disclosure' and the Disclosure Literature in Accounting
JAE Rochester Conference April 2000
 Ronald A. Dye
Northwestern University - Department of Accounting Information & Management
Date Posted: November 06, 2001
Working Paper Series

Incl. Electronic Paper Factors Associated With Differences in the Magnitude of Abnormal Returns Around NYSE Versus Nasdaq Firms' Earnings Announcements
Journal of Business Finance & Accounting, Vol. 28, Nos. 9 & 10, Nov/Dec 2001
 Youngsoon Susan Cheon , Theodore E. Christensen and Linda Smith Bamber
Chung-Ang University - College of Business Administration , Brigham Young University - Marriott School of Management and University of Georgia - J.M. Tull School of Accounting
Date Posted: November 06, 2001
Accepted Paper Series
275 downloads

On Comparing Residual Income and Discounted Cash Flow Models of Equity Valuation: A Response to Penman 2001
Contemporary Accounting Research, Winter 2001
 Russell J. Lundholm and Terry O'Keefe
University of British Columbia - Sauder School of Business and University of Queensland - Accounting and Accountability
Date Posted: November 05, 2001
Accepted Paper Series

Incl. Electronic Paper More Stylized Facts Before Theorizing: Toward a Data Acceptable Ohlson Model
 Yoshitaka Fukui
Aoyama Business School
Date Posted: November 05, 2001
Last Revised: July 08, 2008
Working Paper Series
411 downloads

The Association Between LIFO Reserve and Equity Risk: An Empirical Assessment
Journal of Accounting Auditing and Finance, Forthcoming
 Uday Chandra , Bradley M. Childs and Byung T. Ro
SUNY University at Albany , Belmont University - Massey School of Business and Purdue University - Krannert School of Management
Date Posted: November 01, 2001
Accepted Paper Series

The International Firms as New Entrants to the Statutory Audit Market: An Empirical Analysis of Auditor Selection in Greece, 1993 to 1997
European Accounting Review, Vol. 10, No. 3, 2001, Cass Business School Research Paper
 Gikas Manalis and David B. Citron
Hellenic Exchanges Holdings SA and City University London - Sir John Cass Business School
Date Posted: October 31, 2001
Accepted Paper Series

Incl. Electronic Paper On Comparing Residual Income and Discounted Cash Flow Models of Equity Valuation: A Response to Penman 2001
University of Michigan Business School
 Russell J. Lundholm and Terry O'Keefe
University of British Columbia - Sauder School of Business and University of Queensland - Accounting and Accountability
Date Posted: October 31, 2001
Working Paper Series
2339 downloads

Performance Auditing in Local Government: An Exploratory Study of Perceived Efficiency of Municipal Value for Money Auditing in Finland and Norway
European Accounting Review, Vol. 10, No. 3, 2001, pp. 583-599
 Åge Johnsen , Pentti Meklin , Lasse Oulasvirta and Jarmo Vakkuri
Oslo and Akershus University College of Applied Sciences , University of Tampere - Department of Local Government Studies , University of Tampere - Department of Administrative Science and University of Tampere - Department of Administrative Science
Date Posted: October 30, 2001
Accepted Paper Series

Inter-Organisational Controls and Organisational Competencies: Episodes Around Target Cost Management/Functional Analysis and Open Book Accounting
Management Accounting Research, Vol. 12, No. 2, 2001
 Jan Mouritsen , Allan Hansen and Carsten O. Hansen
Copenhagen Business School , Copenhagen Business School - Department of Operations Management and Copenhagen Business School
Date Posted: October 25, 2001
Accepted Paper Series

Real-time Cost Management of Aircraft Operations
Management Accounting Research, Vol. 12, No. 3, September 2001
 Geoff H. Burrows , Christine A. Brown , Trevor W. Thom , John M.C. King and John Frearson
University of Melbourne - Department of Accounting and Business Information Systems , Monash University - Department of Accounting and Finance , 133 Nelson Place , Aviation and Tourism Managaement Pty Ltd and Korean Airlines
Date Posted: October 25, 2001
Accepted Paper Series

Financial Accounting Information and Corporate Governance
Journal of Accounting & Economics, Vol. 32, Nos. 1-3, December 2001
 Robert M. Bushman and Abbie J. Smith
University of North Carolina at Chapel Hill - Kenan-Flagler Business School and University of Chicago - Booth School of Business
Date Posted: October 25, 2001
Accepted Paper Series

The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting: Another View
Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
 Mary E. Barth , William H. Beaver and Wayne R. Landsman
Stanford University - Graduate School of Business , Stanford University and University of North Carolina (UNC) at Chapel Hill - Accounting Area
Date Posted: October 25, 2001
Accepted Paper Series

Capital Markets Research in Accounting
Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
 S.P. Kothari
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: October 24, 2001
Accepted Paper Series

Incl. Electronic Paper The Association Between LIFO Reserve and Equity Risk: An Empirical Assessment

 Uday Chandra , Bradley M. Childs and Byung T. Ro
SUNY University at Albany , Belmont University - Massey School of Business and Purdue University - Krannert School of Management
Date Posted: October 24, 2001
Working Paper Series
334 downloads

A Review of the Empirical Disclosure Literature: Discussion
Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
 John E. Core
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: October 23, 2001
Accepted Paper Series

Conjectures Regarding Empirical Managerial Accounting Research
Journal of Accounting & Economics, Vol. 32, Nos. 1-3, December 2001
 Jerold L. Zimmerman
University of Rochester - Simon School of Business
Date Posted: October 23, 2001
Accepted Paper Series


 

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