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SSRN eLibrary Search Results
JEL Code: M4
6,208,264 Total downloads
Showing Papers 11,501 - 11,550 of 15,018
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1 2 3 4 ... 301 | Next >
   


Incl. Electronic Paper Efeitos esperados da adoção da IFRIC 12 e ICPC 01: estudo comparativo entre Brasil e Europa (A Comparative Study of European Union and Brazilian Expected Effects of IFRIC 12 Endorsement)
Revista de Informação Contábil (UFPE), 6 (1), pp. 85-104, 2012,
Patrícia Krauss Serrano Paris , Adriano Rodrigues , Claudia Cruz and Talles Vianna Brugni
Federal University of Espirito Santo , Universidade Federal do Rio de Janeiro (UFRJ) , Universidade Federal do Rio de Janeiro and University of São Paulo - FEA/USP
Date Posted: March 05, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper Blockholder Exit Threats in the Presence of Private Benefits of Control: A Quasi-Experiment from China's Split-Share Structure Reform
Ole-Kristian Hope , Han Wu and Wuyang Zhao
University of Toronto - Rotman School of Management , Norwegian School of Economics (NHH) and University of Toronto - Rotman School of Management
Date Posted: March 04, 2015
Working Paper Series
11 downloads

Incl. Electronic Paper An Analysis of Ethics Articles Published between 2000 and 2012 in the Journal of Accountancy and the Accounting Review
James H. Thompson and Timothy L. McCoy
Central Washington University and Lamar University - Accounting
Date Posted: March 04, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Examining How Firms Leverage it to Achieve Firm Productivity: RBV and Dynamic Capabilities Perspectives
Gary Pan , Shan-Ling Pan and Chu Yeong Lim
Singapore Management University - School of Accountancy , University of New South Wales (UNSW) and Singapore Management University - School of Accountancy
Date Posted: March 04, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Economic Determinants of the Decision to Voluntarily Adopt Mark-to-Market Accounting for Pension Gains and Losses
Jaewoo Kim , Charles E. Wasley and Joanna Shuang Wu
University of Rochester - Simon School of Business , University of Rochester - Simon Business School and University of Rochester - Simon Business School
Date Posted: March 04, 2015
Working Paper Series
3 downloads

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
27 downloads

Incl. Electronic Paper Natural Optimism in Financial Reporting: A State of Mind
Gregory Paul Capps , Lisa Koonce and Kathy R. Petroni
Independent , University of Texas and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Date Posted: March 03, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper Effects of Client Pressure and Audit Firm Management Control Systems on Auditor Judgments
Christopher W. Koch and Steven Salterio
Johannes Gutenberg University Mainz and Queen's University - School of Business
Date Posted: March 03, 2015
Working Paper Series
7 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 Industry Specialist Auditors, SEO Underpricing, and the Global Financial Crisis
Jongwon Park and Jaeyoon Yu
Korea Advanced Institute of Science and Technology (KAIST) - College of Business and Korea Advanced Institute of Science and Technology (KAIST) - College of Business
Date Posted: March 01, 2015
Working Paper Series
2 downloads

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
15 downloads

Incl. Electronic Paper Protecting Rights and Their Impact on NCI Reporting – A Property Rights Based View on Accounting
Helfried Labrenz
University of Leipzig - Faculty of Economics and Management Science
Date Posted: February 28, 2015
Working Paper Series
6 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
16 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
18 downloads

Incl. Electronic Paper Performance Estimation of Networked Business Models: Case Study on a Finnish eHealth Service Project
Journal of Business Models (2014), Vol. 2, No. 1 pp. 71-88
Marikka Heikkilä , Sam Solaimani , Aki Soudunsaari , Mila Hakanen , Leni Kuivaniemi and Mari Suoranta
University of Turku , Nyenrode Business University , University of Jyväskylä , University of Jyväskylä , University of Jyväskylä and University of Jyväskylä
Date Posted: February 27, 2015
Accepted Paper Series
2 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
6 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
30 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
7 downloads

Incl. Electronic Paper The Corporate Social Responsibility Disclosure: A Study of Listed Companies in Bangladesh
Business and Economics Research Journal, Volume 2, Number 3, 2011 pp. 19-32
Md. Abdur Rouf
City University
Date Posted: February 23, 2015
Accepted Paper Series
18 downloads

Incl. Electronic Paper Regulatory Capital: Why is it Different?
Dirk Schoenmaker
Duisenberg School of Finance
Date Posted: February 23, 2015
Working Paper Series
47 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
5 downloads

Incl. Electronic Paper Management Control in Service Activities: A 'New Frontier'?
HEC Paris Research Paper No. ACC-2015-1083
Véronique Malleret
HEC Paris (Groupe HEC) - Accounting and Management Control Department
Date Posted: February 22, 2015
Last Revised: March 01, 2015
Working Paper Series
12 downloads

Cost Accounting in the Service of Policy Reform: Postal Rate Making, 1875-1926
Social Science Quarterly, 75 (June 1994): 284-99
Richard B. Kielbowicz
University of Washington
Date Posted: February 21, 2015
Accepted Paper Series

Incl. Electronic Paper Analyst Coverage: Does the Listing Location Really Matter?
Omaima A. G. Hassan and Frank S. Skinner
Brunel University - Economics and Finance and Brunel University
Date Posted: February 20, 2015
Working Paper Series
11 downloads

Incl. Electronic Paper Analyst Coverage, Corruption and Financial Secrecy: A Multi-Country Study
Omaima A. G. Hassan and Gianluigi Giorgioni
Brunel University - Economics and Finance and University of Liverpool - Management School (ULMS)
Date Posted: February 20, 2015
Working Paper Series
18 downloads

Incl. Electronic Paper Прозрачность, подотчетность и доверие в обществе (Transparency, Accountability, and Trust in Society)
Voprosy Ekonomiki, 2015, No. 2, pp. 142-148
Olga N. Volkova
The National Research University Higher School of Economics
Date Posted: February 20, 2015
Working Paper Series
6 downloads

Impairment Estimates for Available-for-Sale Equity Instruments Under IFRS: Evidence from Italian Banks
Financial Reporting, 2014
Gianluca Ginesti , Carlo Drago and Giuseppe Sannino Sr.
Second University of Naples , University of Rome "Niccolò Cusano" and Second University of Naples - Department of Economics
Date Posted: February 18, 2015
Working Paper Series

Incl. Electronic Paper 'Transparency' in Accounting and Corporate Governance: Making Sense of Multiple Meanings
Mitchell Stein , Steven Salterio and Teri Shearer
University of Western Ontario - Richard Ivey School of Business , Queen's University - School of Business and Queen's School of Business
Date Posted: February 18, 2015
Working Paper Series
61 downloads

Incl. Electronic Paper Optimal Security Design Under Asymmetric Information and Profit Manipulation
Kostas Koufopoulos , Roman Kozhan and Giulio Trigilia
University of Warwick - Finance Group , University of Warwick, Warwick Business School and University of Warwick - Department of Economics
Date Posted: February 18, 2015
Working Paper Series
19 downloads

Incl. Electronic Paper Climate Change and Firm Valuation: Evidence from a Quasi-Natural Experiment
Philipp Krueger
University of Geneva
Date Posted: February 17, 2015
Working Paper Series
47 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
29 downloads

Incl. Electronic Paper The Relevance of Balanced Scorecard in Predicting Future Market Price
IEEE Symposium on Humanities, Science and Engineering Research, Kuala Lumpur, 2012
Mohd Halim Kadri , M. K. Ibrahim , Rozainun Abdul Aziz and Hanim Norza Baba
Universiti Teknologi MARA Johore Branch , Taibah University , University of Technology MARA (UiTM) and University of Technology MARA (UiTM)
Date Posted: February 17, 2015
Accepted Paper Series
15 downloads

Incl. Electronic Paper The Ideal Proxy Statement
Rock Center for Corporate Governance at Stanford University Closer Look Series: Topics, Issues and Controversies in Corporate Governance No. CGRP-47
David F. Larcker and Brian Tayan
Stanford University - Graduate School of Business and Stanford University - Graduate School of Business
Date Posted: February 17, 2015
Accepted Paper Series
110 downloads

Case: Fighting International Fraud with the FCPA
Journal of Forensic and Investigative Accounting, Vol. 7, Issue 1, January-June, 2015
Priscilla Ann Burnaby , Susan Hass and Brigitte W. Muehlmann
Bentley University , Simmons College and Babson College
Date Posted: February 17, 2015
Accepted Paper Series

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
13 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
29 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
36 downloads

Islamic Financial Institutions, Corporate Governance, and Corporate Risk Disclosure in Gulf Cooperation Council Countries
Journal of Multinational Financial Management, Forthcoming
Abed Al-Nasser Abdallah , Mostafa Kamal Hassan and Patrick L. McClelland
American University of Sharjah , University of Sharjah, UAE & on leave University of Alexandria, Egypt and American University of Sharjah - School of Business and Management
Date Posted: February 16, 2015
Accepted Paper Series

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

Dynamics of Creating a New Role for Business Controllers
The Finnish Journal of Business Economics, vol 64, Forthcoming
Timo Hyvonen , Janne Jarvinen and Jukka Pellinen
University of Turku - School of Economics , University of Oulu and University of Jyväskylä
Date Posted: February 16, 2015
Accepted 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
34 downloads

Incl. Electronic Paper The Impact of Large Tax Settlements on Firms' Subsequent Tax and Financial Reporting
Andrew R. Finley
University of Arizona, Department of Accounting
Date Posted: February 16, 2015
Last Revised: February 23, 2015
Working Paper Series
69 downloads

Incl. Electronic Paper Product Market Competition and Earnings Quality: A Non−Linear Relationship
Ying Guo , Boochun Jung and Yanhua Sunny Yang
California State University, East Bay , University of Hawaii at Manoa and University of Connecticut
Date Posted: February 15, 2015
Working Paper Series
48 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
78 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
16 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
66 downloads


 

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