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Abstracts: 593,061
Full Text Papers: 493,121
Authors: 274,452
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SSRN eLibrary Search Results
JEL Code: M41
4,987,462 Total downloads
Showing Papers 1,141 - 1,190 of 10,818
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1 2 3 4 ... 217 | Next >
   


Incl. Electronic Paper What Do Accruals Tell Us About Future Cash Flows?
Mary E. Barth , Greg Clinch and Doron Israeli
Stanford University - Graduate School of Business , University of Melbourne - Department of Accounting and Interdisciplinary Center (IDC) Herzliya - Arison School of Business
Date Posted: March 03, 2015
Working Paper Series
6 downloads

A Study on Human Resource Accounting (HRA) Disclosures Made by Selected Indian Companies
Saaransh RKG Journal of Management, Vol 6, No 1, July, 2014, pp.4-15, ISSN 0975-4601
Jigna C. Trivedi and Bindiya K. Soni Sr.
Shri Jairambhai Patel Institute of Business Management and Computer Applications and Anand Institute of Management
Date Posted: March 02, 2015
Accepted Paper Series

Using Simulation Methods in Accounting Research
Journal of Management Control, Forthcoming
Eva Labro
University of North Carolina Kenan-Flagler Business School
Date Posted: March 01, 2015
Accepted Paper Series

Why Do Analysts Revise Their Stock Recommendations after Earnings Announcements?
Journal of Accounting & Economics (JAE), Vol. 59, No. 2-3, 2015
Ari Yezegel
Bentley University - Department of Accountancy
Date Posted: March 01, 2015
Accepted Paper Series

Incl. Electronic Paper Corporate Governance and Corporate Social Performance: The Influence of Boards, Ownership and Institutions
Kurt A. Desender and Mircea Epure
Universidad Carlos III de Madrid and Universitat Pompeu Fabra - Department of Economics and Business
Date Posted: February 28, 2015
Working Paper Series
12 downloads

Incl. Electronic Paper An Empirical Study of the Effect of Personality on Accounting Knowledge in Japan
Takeshi Nishii , Kohei Arai and Takeyoshi Senoo
Senshu University - Faculty of Commerce , Gunma University - Faculty of Social and Information Studies and Wakayama University - Faculty of Economics
Date Posted: February 27, 2015
Working Paper Series
15 downloads

Incl. Electronic Paper Experienced Financial Managers’ Views of the Relationships Among Self-Serving Attribution Bias, Overconfidence, and the Issuance of Management Forecasts: A Replication
Robert Libby and Kristina M. Rennekamp
Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: February 27, 2015
Working Paper Series
17 downloads

Incl. Electronic Paper Internet Corporate Financial Reporting – A Study of Quoted Nigerian Companies
‘Internet corporate financial reporting – a study of quoted Nigerian companies’, African J. Accounting, Auditing and Finance, Vol. 2, No. 3, pp.233-259. Inderscience, 2013,
Ismaila Yusuf
Department of Accounting, Federal University, Dutsin-Ma
Date Posted: February 25, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper The Informativeness of US Banks' Statements of Cash Flows
Zhan Gao , Weijia LI and John O'Hanlon
Lancaster University , Lancaster University and Lancaster University - Department of Accounting and Finance
Date Posted: February 24, 2015
Last Revised: February 26, 2015
Working Paper Series
28 downloads

Incl. Electronic Paper The Relationship between the Management of Payables and the Return to Investors
Taryn Moodley , Mike Ward and Chris Muller
University of Pretoria - Gordon Institute of Business Science , University of Pretoria - Gordon Institute of Business Science and Independent
Date Posted: February 24, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Regulatory Capital: Why is it Different?
Dirk Schoenmaker
Duisenberg School of Finance
Date Posted: February 23, 2015
Working Paper Series
41 downloads

Incl. Electronic Paper Impuesto Diferido Bajo Niif: Impacto En Empresas Intensivas En Propiedades, Planta Y Equipos (Deferred Tax Under IFRS: Impact on Intensive Businesses in Property, Plant and Equipment)
Center for Research in Economics and Finance (CIEF), Working Papers, No. 14-24
Raul A. Cardona Montoya , Marisol Gil Henao and Jhon Wilson Ochoa
Universidad EAFIT - School of Economics and Finance - Center for Research in Economic & Finance (CIEF) , Universidad EAFIT and Universidad EAFIT
Date Posted: February 22, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper On the Optimal Year of Auditor Rotation
C.S. Agnes Cheng and Tianle Zhang
Hong Kong Polytechnic University - School of Accounting and Finance and Lingnan University
Date Posted: February 17, 2015
Working Paper Series
27 downloads

Incl. Electronic Paper Evidence of Avoiding Working Capital Deficits in Australia
Wei Jiang , Meiting Lu , Yaowen Shan and Tingting Zhu
Jinan University , Macquarie University - Department of Accounting and Finance , University of Technology Sydney (UTS) - School of Accounting and East China Normal University (ECNU)
Date Posted: February 17, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper Financial Distress and Accrual Anomaly: Evidence from the Vietnamese Stock Market
Pascal Alphonse and Nguyen Thu Hang
University of Lille 2 - ESA and Foreign Trade University
Date Posted: February 17, 2015
Working Paper Series
12 downloads

Incl. Electronic Paper The Impact of the Agency Environment on Management's Long-Term Focus
Sterling Huang , Jeffrey Ng , Sugata Roychowdhury and Ewa Sletten
Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy , Boston College and Boston College
Date Posted: February 16, 2015
Working Paper Series
28 downloads

Incl. Electronic Paper Firm Incentives, Institutional Factors and Accounting Quality: The IFRS Adoption in Brazil
Ana Gisbert and Bruno Meirelles Salotti
Universidad Autónoma de Madrid and FEA-USP
Date Posted: February 16, 2015
Working Paper Series
34 downloads

Socialization through Mentoring in the U.S. Public Accounting Profession
Brigitte W. Muehlmann , Sridhar Ramamoorti and Kathryn K. Epps
Babson College , Kennesaw State University - Michael J. Coles College of Business and Kennesaw State University
Date Posted: February 16, 2015
Working Paper Series

Determinants and Economic Consequences of Voluntary Disclosure of Internal Control Weaknesses in China
Journal of Contemporary Accounting and Economics, Forthcoming
Xu-Dong Ji , Wei Lu and Wen Qu
Xi'an Jiaotong Liverpool University , Monash University and Deakin University - Department of Accounting
Date Posted: February 16, 2015
Accepted Paper Series

Incl. Electronic Paper Metodología Contable De Registro Inicial Y Valoración Posterior De Instrumentos Financieros De Renta Fija Y Renta Variable Para Empresas De Seguros Y Reaseguros En Ecuador En Base a Normas Internacionales De Información Financiera Niif (Accountant Methodology for Initial Recognition and Posterior Valuation of Financial Instruments of Fixed Income and Equity for Insurance and Reinsurance Companies from Ecuador under International Financial Reporting Standards IFRS)
Fernando Romero
Instituto de Desarrollo Profesional IDEPRO
Date Posted: February 16, 2015
Working Paper Series
33 downloads

Incl. Electronic Paper Using Unstructured and Qualitative Disclosures to Explain Accruals
Richard M. Frankel , Jared N. Jennings and Joshua A. Lee
Washington University in Saint Louis - Olin Business School , Washington University in St. Louis and Florida State University - Department of Accounting
Date Posted: February 15, 2015
Last Revised: February 19, 2015
Working Paper Series
74 downloads

Incl. Electronic Paper Emissão De Dívida e Gerenciamento De Resultados (Debt Issue and Earnings Management)
Bianca Piloto Sincerre , Joelson Oliveira Sampaio , Rubens Fama and José Odálio dos Santos
Pontifícia Universidade Católica de São Paulo (PUCSP) , University of Sao Paulo (USP) - Department of Economics , University of Sao Paulo and Pontifícia Universidade Católica de São Paulo (PUCSP)
Date Posted: February 15, 2015
Working Paper Series
15 downloads

Incl. Electronic Paper Fundamental Relations between Market and Accounting Values
Victoria J. Clout , Michael Falta and Roger J. Willett
University of New South Wales, UNSW Business School , University of Otago and University of Tasmania
Date Posted: February 14, 2015
Working Paper Series
62 downloads

Incl. Electronic Paper Saving Long-Term Investment from Short-Termism: The Surprising Role of Short Selling
INSEAD Working Paper No. 2015/11/FIN
Massimo Massa , Fei Wu , Hong Zhang and Bohui Zhang
INSEAD - Finance , Shanghai Jiao Tong University (SJTU) - Shanghai Advanced Institute of Finance (SAIF) , Tsinghua University - PBC School of Finance and University of New South Wales (UNSW) - School of Banking and Finance
Date Posted: February 14, 2015
Working Paper Series
22 downloads

Incl. Electronic Paper Logarithmic Transformations in Cross Section Regression Models of the Long Run Relation between Market and Accounting Values
Roger J. Willett
University of Tasmania
Date Posted: February 14, 2015
Working Paper Series
23 downloads

Incl. Electronic Paper Guiding Through the Fog: Financial Statement Complexity and Voluntary Disclosure
Wayne R. Guay , Delphine Samuels and Daniel J. Taylor
University of Pennsylvania - Accounting Department , University of Pennsylvania - The Wharton School and University of Pennsylvania - The Wharton School
Date Posted: February 14, 2015
Working Paper Series
115 downloads

Firm-Level Conditions to Engage in Public-Private Partnerships: What Can We Learn?
Journal of Economics and Business, Vol. 79, May-June, pp.82-99, 2015
Ana Isabel Lopes and Tânia Caetano
ISCTE-IUL Instituto Universitário de Lisboa and ISCTE-IUL
Date Posted: February 14, 2015
Last Revised: February 19, 2015
Accepted Paper Series

Incl. Electronic Paper Corruption in Bank Lending: The Role of Timely Loan Loss Provisioning
Brian Akins , Yiwei Dou and Jeffrey Ng
Rice University - Jesse H. Jones Graduate School of Business , New York University (NYU) - Department of Accounting, Taxation & Business Law and Singapore Management University - School of Accountancy
Date Posted: February 13, 2015
Working Paper Series
38 downloads

Incl. Electronic Paper Trade-Offs between Tax and Financial Reporting Benefits: Evidence from Taxable Acquisitions
Dan Lynch , Miles A. Romney , Bridget Stomberg and Daniel Wangerin
University of Wisconsin - Madison - Department of Accounting and Information Systems , Michigan State University , University of Georgia - C. Herman and Mary Virginia Terry College of Business and Michigan State University
Date Posted: February 13, 2015
Working Paper Series
85 downloads

Incl. Electronic Paper The Expected Rate of Credit Losses on Banks' Loan Portfolios
Trevor S. Harris , Urooj Khan and Doron Nissim
Columbia University - Columbia Business School , Columbia Business School - Accounting, Business Law & Taxation and Columbia University - Columbia Business School
Date Posted: February 12, 2015
Working Paper Series
40 downloads

Incl. Electronic Paper The Market Response to Auditor-Provided Distress Signals in First-Time Going Concern Modifications
Linda A. Myers , Jonathan E Shipman , Quinn Thomas Swanquist and Robert Lowell Whited
University of Arkansas , University of Arkansas , Georgia State University and University of Massachusetts Amherst - Isenberg School of Management
Date Posted: February 11, 2015
Working Paper Series
46 downloads

Incl. Electronic Paper Earnings Quality Across Different Reporting Regimes: Listed, Large Private, Medium-Sized, Small and Micro Companies in the UK
Siming Liu and Len Skerratt
Brunel University - Economics and Finance and Brunel University - Brunel Business School
Date Posted: February 11, 2015
Working Paper Series
48 downloads

Incl. Electronic Paper Downward Nominal Price Rigidity and Earnings Persistence
Jin Xie
The Chinese University of Hong Kong (CUHK)
Date Posted: February 10, 2015
Working Paper Series
19 downloads

Incl. Electronic Paper The Development of China's Auditing Profession: Globalizing Translation Meets Self-Determination in Identity Construction
Shuwen Deng and Richard H. Macve
Shanghai Stock Exchange and London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Date Posted: February 10, 2015
Working Paper Series
29 downloads

Incl. Electronic Paper The Development of Chinese Accounting and Bookkeeping before 1850: Initial Insights from the Tŏng Tài Shēng Business Account Books (1798-1850)
Weipeng Yuan , Richard H. Macve and Debin Ma
Chinese Academy of Social Sciences (CASS) - Institute of Economics , London School of Economics & Political Science (LSE) - Department of Accounting and Finance and London School of Economics & Political Science (LSE) - Department of Economic History
Date Posted: February 10, 2015
Working Paper Series
99 downloads

Incl. Electronic Paper Evidence on Contagion in Earnings Management
Simi Kedia , Kevin Koh and Shivaram Rajgopal
Rutgers Business School , Nanyang Technological University (NTU) - Nanyang Business School and Emory University - Goizueta Business School
Date Posted: February 10, 2015
Working Paper Series
110 downloads

Incl. Electronic Paper Investment, Financing and the Role of ROA and WACC in Value Creation
European Journal of Operational Research, DOI: 10.1016/j.ejor.2015.02.010
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: February 09, 2015
Last Revised: February 23, 2015
Accepted Paper Series
29 downloads

Incl. Electronic Paper The Effect of Deadline Imposed Time Pressure on Audit Quality
Steven M. Glover , James C. Hansen and Timothy A. Seidel
Brigham Young University , Weber State University Goddard School of Business and Economics and Utah State University
Date Posted: February 08, 2015
Last Revised: February 19, 2015
Working Paper Series
139 downloads

Incl. Electronic Paper Validity of Accounting Information for Management in the Process of Decision Making (Валидност Рачуноводствених Информација За Менаџмент У Процесу Доношења Пословних Одлука)
Ekonomika, Vol 60, Issue 4, pp 165-177, 2014
Vukasin Lale and Maja Andjelkovic
Faculty for business studies and law, University "Union-Nikola Tesla" and Univerzitet Union - Nikola Tesla - Faculty of Business Studies and Law
Date Posted: February 07, 2015
Working Paper Series
14 downloads

Incl. Electronic Paper The Accuracy of Disclosures for Complex Estimates: Evidence from Reported Stock Option Fair Values
Brian Bratten , Ross Jennings and Casey M. Schwab
University of Kentucky - Von Allmen School of Accountancy , University of Texas at Austin - Department of Accounting and University of Georgia
Date Posted: February 07, 2015
Working Paper Series
48 downloads

Incl. Electronic Paper Assessing Financial Reporting Quality of Family Firms: The Auditors’ Perspective
Al (Aloke) Ghosh and Charles Tang
City University of New York (CUNY) - Baruch College and Pace University - Lubin School of Business
Date Posted: February 07, 2015
Working Paper Series
47 downloads

Incl. Electronic Paper Strategies, Benefits and Challeges of Adoption of IFRS in India
International Journal of Accounting and Financial Management Research (IJAFMR), Forthcoming
S. K. Mishra Sr. and Vimal Aggarwal
Punjab Technical University and Gian Jyoti Institute of Management & Technology
Date Posted: February 07, 2015
Accepted Paper Series
17 downloads

Incl. Electronic Paper A Plain English Measure of Financial Reporting Readability
Samuel B. Bonsall IV , Andrew J. Leone and Brian P. Miller
Ohio State University (OSU) - Department of Accounting & Management Information Systems , University of Miami and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: February 06, 2015
Working Paper Series
96 downloads

Incl. Electronic Paper Analysts’ Forecasts as an Incentive for Earnings Management
Susana Callao and José Ignacio Jarne
University of Zaragoza and University of Zaragoza - Faculty of Business and Economics
Date Posted: February 05, 2015
Working Paper Series
28 downloads

Internal Control and Nonprofit Organizations' Efficiency: Evidence from China
Wei Shu , Lin Bin , Dongjie Lin and Ying Zheng
Independent , Independent , Zhongshan University - School of Business and Sun Yat-sen University
Date Posted: February 05, 2015
Working Paper Series

Shared Auditors in Mergers and Acquisitions
Journal of Accounting & Economics (JAE), Forthcoming
Dan S. Dhaliwal , Phillip T. Lamoreaux , Lubomir P. Litov and Jordan Neyland
University of Arizona - Department of Accounting , Arizona State University , University of Arizona - Department of Finance and The University of Melbourne
Date Posted: February 05, 2015
Accepted Paper Series

Incl. Electronic Paper Investor Protection and the Role of Firm-Level Financial Transparency in Attracting Foreign Investment
Thomas Bowe Hansen , Mihail K. Miletkov and M. Babajide Wintoki
Virginia Tech University , University of New Hampshire - Paul College of Business and Economics and University of Kansas - School of Business
Date Posted: February 04, 2015
Working Paper Series
33 downloads

Incl. Electronic Paper A Simple Model that Helps Explaining the Accruals Anomaly
Hui Guo and Paulo F. Maio
University of Cincinnati - Department of Finance - Real Estate and Hanken School of Economics
Date Posted: February 04, 2015
Working Paper Series
61 downloads

Incl. Electronic Paper Increased Managerial Discretion in Revenue Recognition and the Value Relevance of Earnings
Linda A. Myers , Roy Schmardebeck , Timothy A. Seidel and Michael D. Stuart
University of Arkansas , University of Arkansas , Utah State University and Vanderbilt University - Accounting
Date Posted: February 04, 2015
Working Paper Series
80 downloads

Incl. Electronic Paper Market Reaction to Earnings Management: New Evidence from the Johannesburg Securities Exchange
Elaine Carol Rabin and Minga Negash
University of the Witwatersrand and Metropolitan State University of Denver
Date Posted: February 04, 2015
Working Paper Series
35 downloads


 

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