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Full Text Papers: 393,459
Authors: 226,593
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SSRN eLibrary Search Results
JEL Code: M4
5,287,734 Total downloads
Showing Papers 11,701 - 11,750 of 13,018
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Incl. Fee Electronic Paper The Relevance of Theories of Political Economy to the Understanding of Financial Reporting in South Africa: The Case of Value Added Statements
Accounting Forum, Vol. 27, pp. 224-245, June 2003
Chris J. van Staden
University of Auckland Business School
Date Posted: September 21, 2003
Accepted Paper Series
33 downloads

The Relevance of Timely U.S. GAAP Information Provided by Foreign Firms
 Jeannie Johnson Harrington
Middle Tennessee State University
Date Posted: March 15, 1999
Working Paper Series

Incl. Electronic Paper The Relevance of Value
 John Goodwin , Kim R. Sawyer and Kamran Ahmed
Sabanci University , University of Melbourne - School of Historical and Philosophical Studies and La Trobe University
Date Posted: February 12, 2002
Working Paper Series
651 downloads

Incl. Electronic Paper The Relevance of Web Traffic for Stock Prices of Internet Firms
EFA 0304
 Shivaram Rajgopal , Suresh Kotha and Mohan Venkatachalam
Emory University - Goizueta Business School , University of Washington - Center for Innovation and Entrepreneurship and Duke University - Fuqua School of Business
Date Posted: February 15, 2000
Working Paper Series
1856 downloads

Incl. Electronic Paper The Relevance to Investors of Greenhouse Gas Emission Disclosures
UC Davis Graduate School of Management Research Paper No. 01-11
 Paul A. Griffin , David H. Lont and Yuan Sun
University of California, Davis - Graduate School of Management , University of Otago - Department of Accountancy and Finance and University of California, Berkeley - Haas School of Business
Date Posted: January 06, 2011
Last Revised: June 21, 2012
Working Paper Series
853 downloads

The Reliability of Fair Value vs. Historical Cost Information: Evidence from Closed-End Mutual Funds
Journal of Accounting, Auditing, & Finance, Forthcoming
 Thomas J. Carroll , Thomas J. Linsmeier and Kathy R. Petroni
University of Iowa - Department of Accounting , Financial Accounting Standards Board and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Date Posted: September 17, 2002
Accepted Paper Series

Incl. Electronic Paper The Reliability of Impairment Tests: The Case of Vessels
 John Sorros and Nicholas Belesis Sr.
University of Piraeus - Department of Business Administration and University of Piraeus - Department of Business Administration
Date Posted: March 19, 2013
Last Revised: April 21, 2013
Working Paper Series
33 downloads

Incl. Electronic Paper The Reliability of Investment Property Fair Values Under IFRS
 Thomas Nellessen
Handelshochschule Leipzig (HHL)
Date Posted: May 18, 2010
Last Revised: July 30, 2010
Working Paper Series
402 downloads

The Reliability of Investment Property Fair Values Under IFRS
Journal of Property Investment & Finance, Vol. 29, No. 1, 2011
 Thomas Nellessen
Handelshochschule Leipzig (HHL)
Date Posted: November 16, 2010
Last Revised: December 21, 2010
Accepted Paper Series

The Reluctance to Disclose Social Information: The Effect of Culture and Religion
GLOBALIZATION AND SOCIAL RESPONSIBILITY, K.T. Caliyurt and D. Crowther, eds., Cambridge Scholars Press, 2006
 Mustaffa Mohamed Zain and Rashidah Mohammad
Universiti Teknologi MARA (UiTM) and Universiti Teknologi MARA (UiTM)
Date Posted: January 12, 2007
Accepted Paper Series

Incl. Electronic Paper The Remarkable Multidimensionality in the Cross Section of Expected US Stock Returns
 Jeremiah Green , John R. M. Hand and Frank Zhang
Pennsylvania State University , University of North Carolina (UNC) at Chapel Hill - Accounting Area and Yale School of Management
Date Posted: May 09, 2013
Last Revised: May 16, 2013
Working Paper Series
38 downloads

Incl. Electronic Paper The Reporting Strategy to Meet or Beat Thresholds
CAAA Annual Conference 2011
 Joshua Ronen , Hila Fogel-Yaari and Varda Yaari
New York University (NYU) - Department of Accounting, Taxation & Business Law , University of Toronto - Rotman School of Management and Morgan State University - Department of Accounting and Finance
Date Posted: January 05, 2011
Last Revised: June 18, 2011
Working Paper Series
125 downloads

Incl. Electronic Paper The Reputational Consequences of Disclosure
I.V.I.E Working Paper No. EC 2004-10
 Monica Espinosa Blasco and Marco Trombetta
Universidad de Alicante and Fundación Instituto de Empresa, S.L. - IE Business School
Date Posted: March 02, 2004
Working Paper Series
334 downloads

Incl. Electronic Paper The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover
 Hemang Desai , Chris E. Hogan and Michael S. Wilkins
Southern Methodist University , Michigan State University - Department of Accounting & Information Systems and Trinity University
Date Posted: January 15, 2004
Working Paper Series
1579 downloads

The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover
Accounting Review, Forthcoming
 Hemang Desai , Chris E. Hogan and Michael S. Wilkins
Southern Methodist University , Michigan State University - Department of Accounting & Information Systems and Trinity University
Date Posted: June 27, 2005
Accepted Paper Series

Incl. Electronic Paper The Research on Measuring Determining and Evaluating Framework of Management Pro Forma Financial Information in China
 Junli Jerry Yu
Nanjing University - Accounting
Date Posted: October 15, 2007
Working Paper Series
162 downloads

The Resolution of Technical Default
THE ACCOUNTING REVIEW 70, April 1995
 Messod Daniel Beneish and Eric Press
Indiana University Bloomington - Department of Accounting and Temple University - Department of Accounting
Date Posted: May 03, 2000
Accepted Paper Series

The Retention of Nonfinancial Performance Measure in Compensation Contracts
Journal of Management Accounting Research, 2005
 Hassan R. HassabElnaby , Amal A. Said and Benson Wier
University of Toledo - Department of Accounting , University of Toledo and Virginia Commonwealth University
Date Posted: May 04, 2005
Accepted Paper Series

Incl. Electronic Paper The Return-Earnings Relation When Analyst Forecasts Are Used as a Proxy for Investor Expectations
 Orie E. Barron , Oliver Kim and Douglas E. Stevens
Pennsylvania State University , University of Maryland and Florida State University
Date Posted: November 11, 2002
Working Paper Series
457 downloads

The Revenue Implications of Financial and Operational Measures of Product Quality
The Accounting Review, October 2001
 Venky Nagar and Madhav V. Rajan
University of Michigan - Stephen M. Ross School of Business and Stanford Graduate School of Business
Date Posted: October 04, 2001
Accepted Paper Series

Incl. Electronic Paper The Rewards to Meeting or Beating Earnings Expectations
 Eli Bartov , Dan Givoly and Carla Hayn
New York University , Pennsylvania State University - Mary Jean and Frank P. Smeal College of Business Administration and University of California at Los Angeles
Date Posted: December 13, 2000
Working Paper Series
1870 downloads

The Rewards to Meeting or Beating Earnings Expectations
Journal of Accounting and Economics, Vol. 33, No. 2, pp. 173-204, June 2002
 Eli Bartov , Dan Givoly and Carla Hayn
New York University , Pennsylvania State University - Mary Jean and Frank P. Smeal College of Business Administration and University of California at Los Angeles
Date Posted: December 06, 2002
Accepted Paper Series

The Rise and Impact of Hybrid Securities in Australian Listed Corporations
MGSM Working Paper No. 2005-22
 Tyrone M. Carlin and Nigel Finch
The University of Sydney Business School and The University of Sydney Business School
Date Posted: July 31, 2008
Working Paper Series

Incl. Electronic Paper The Rise of Deferred Tax Assets in Japan: The Case of the Major Japanese Banks
Journal of Accounting & Economics (JAE), Forthcoming
 Douglas J. Skinner
The University of Chicago - Booth School of Business
Date Posted: October 10, 2005
Last Revised: September 21, 2008
Accepted Paper Series
544 downloads

Incl. Electronic Paper The Risk Management Role of Accounting Conservatism for Operating Cash Flows
 Gary C. Biddle , Mary L. Ma and Frank M. Song
The University of Hong Kong , Xiamen University and University of Hong Kong - School of Economics and Finance
Date Posted: October 23, 2010
Last Revised: June 28, 2012
Working Paper Series
587 downloads

Incl. Electronic Paper The Risk of the Structure: Initial Proposal
 Piotr W. Staszkiewicz
Collegium Civitas
Date Posted: November 01, 2011
Working Paper Series
33 downloads

Incl. Electronic Paper The Risk Premium for Minority Banks Altruistic Portfolios in Underserved Communities
Date Posted: September 16, 2012
Last Revised: October 05, 2012
Working Paper Series
29 downloads

Incl. Electronic Paper The Riskiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from the U.S. Audit Market
 Jong-Hag Choi , Rajib Doogar and Ananda R. Ganguly
Seoul National University - College of Business Administration , University of Illinois at Urbana-Champaign - Department of Accountancy and Claremont McKenna College - Robert Day School of Economics and Finance
Date Posted: May 15, 2001
Working Paper Series
455 downloads

The Riskiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from the U.S. Audit Market
Contemporary Accounting Research, Vol. 21, No. 4, Winter 2004
 Jong-Hag Choi , Rajib Doogar and Ananda R. Ganguly
Seoul National University - College of Business Administration , University of Illinois at Urbana-Champaign - Department of Accountancy and Claremont McKenna College - Robert Day School of Economics and Finance
Date Posted: August 04, 2004
Accepted Paper Series

Incl. Electronic Paper The Risks of Corporate Legal Principles of Risk Management
ECGI - Law Working Paper No. 160/2010, Tilburg Law School Research Paper No. 013/2010
 Christoph Van der Elst
Tilburg Law School
Date Posted: June 14, 2010
Working Paper Series
923 downloads

Incl. Electronic Paper The Robustness of the Sarbanes Oxley Effect on the U.S. Capital Market
 Bowe Hansen , Grace Pownall and Xue Wang
Virginia Tech University , Emory University - Department of Accounting and Ohio State University - Fisher College of Business
Date Posted: September 11, 2007
Last Revised: May 14, 2008
Working Paper Series
411 downloads

Incl. Electronic Paper The Role and Characteristics of Accounting-based Performance Pricing in Private Debt Contracts
 Ilia D. Dichev , Anne Beatty and Joseph Weber
Emory University - Goizueta Business School , Ohio State University (OSU) - Department of Accounting & Management Information Systems and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: August 15, 2002
Working Paper Series
871 downloads

Incl. Electronic Paper The Role and Function of the Public Company Audit Committee
 Maria S. Cuebas
Texas Woman's University
Date Posted: May 04, 2010
Last Revised: August 09, 2010
Working Paper Series
167 downloads

Incl. Fee Electronic Paper The Role and Functions of Audit Committees in the Indian Corporate Governance: Empirical Findings
International Journal of Auditing, Vol. 8, No. 1, pp. 33-47, March 2004
 Jawaher Al-Mudhaki and P.L. Joshi
University of Bahrain and University of Bahrain - Department of Accounting, College of Business Administration
Date Posted: June 28, 2004
Accepted Paper Series
24 downloads

The Role of 'Other Information' in the Valuation of Foreign Income for U.S. Multinationals
Journal of Accounting, Auditing and Finance, Forthcoming
 Ole-Kristian Hope and Tony Kang
University of Toronto - Rotman School of Management and Oklahoma State University - School of Accounting
Date Posted: June 01, 2005
Accepted Paper Series

Incl. Electronic Paper The Role of 'Other Information' in the Valuation of Foreign Income for U.S. Multinationals
 Ole-Kristian Hope and Tony Kang
University of Toronto - Rotman School of Management and Oklahoma State University - School of Accounting
Date Posted: April 26, 2005
Working Paper Series
239 downloads

Incl. Fee Electronic Paper The Role of Academic Research in Policy Debates: A 1990 Survey of Student Responses to the 150-Hour Rule
Accounting Forum, Vol. 27, pp. 166-184, June 2003
 David J. Karmon and Dwight M. Owsen
Central Michigan University and Louisiana State University
Date Posted: September 21, 2003
Accepted Paper Series
10 downloads

The Role of Accounting and an Intermediate Subsidiary in the Management Control System
Management Accounting Research, Forthcoming
 Sinikka Moilanen
University of Oulu - Department of Accounting and Finance
Date Posted: June 06, 2008
Accepted Paper Series

The Role of Accounting and Auditing in Corporate Governance and the Development of Financial Markets Around the World
Asia-Pacific Journal of Accounting & Economics (APJAE), Forthcoming
 Jere R. Francis , Inder K. Khurana and Raynolde Pereira
University of Missouri at Columbia , University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Date Posted: June 16, 2003
Accepted Paper Series

Incl. Electronic Paper The Role of Accounting and Financial Information in the Consolidation of the Financial Logic of Capitalism: Analysis from the Financial Crisis
 Jorge Suárez Tirado
National University of Colombia
Date Posted: December 15, 2009
Working Paper Series
214 downloads

Incl. Electronic Paper The Role of Accounting Conservatism in Firms’ Financial Decisions
 Jimmy Lee
Singapore Management University - School of Accountancy
Date Posted: December 02, 2010
Last Revised: April 18, 2013
Working Paper Series
919 downloads

The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs
The Accounting Review, October 2002
 Anwer S. Ahmed , Bruce K. Billings , Richard M. Morton and Mary Harris Stanford
Texas A&M University - Mays Business School , Florida State University - Department of Accounting , Florida State University - Department of Accounting and Texas Christian University - Department of Accounting
Date Posted: August 05, 2002
Accepted Paper Series

Incl. Electronic Paper The Role of Accounting Conservatism in the Equity Market: Evidence from Seasoned Equity Offerings
The Accounting Review, Forthcoming
 Yongtae Kim , Siqi Li , Carrie Pan and Luo Zuo
Santa Clara University - Leavey School of Business , Santa Clara University - Leavey School of Business , Santa Clara University - Department of Finance and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: November 04, 2012
Last Revised: April 23, 2013
Accepted Paper Series
306 downloads

Incl. Electronic Paper The Role of Accounting Control Systems in the Four Show Caves in Greece
 Nikos Kartalis and Stergios Athianos
TEI of Western Macedonia and TEI of Serres
Date Posted: March 06, 2009
Working Paper Series
109 downloads

Incl. Electronic Paper The Role of Accounting Disclosure in Explaining the Intrinsic Market Value of Corporations' Shares Trading in Amman Stock Exchange
 Yahya Al-Qudah
affiliation not provided to SSRN
Date Posted: March 01, 2012
Working Paper Series
117 downloads

The Role of Accounting in Achieving Cooperative Efforts Within a Firm
 Barbara Sainty
Brock University - Accounting
Date Posted: June 12, 1997
Working Paper Series

The Role of Accounting in the Design of CEO Equity Compensation
Accounting Review, March 2007
 Mary Ellen Carter , Luann J. Lynch and A. Irem Tuna
Boston College - Department of Accounting , University of Virginia (UVA) - Darden School of Business and London Business School
Date Posted: September 20, 2006
Accepted Paper Series

Incl. Electronic Paper The Role of Accounting in the Financial Crisis: Lessons for the Future
 S.P. Kothari and Rebecca Lester
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: December 15, 2011
Working Paper Series
1882 downloads

Incl. Electronic Paper The Role of Accounting in the German Financial System
CFS Working Paper No. 2003/16
 Christian Leuz and Jens Wüstemann
University of Chicago - Booth School of Business and University of Mannheim - Business School
Date Posted: September 21, 2003
Working Paper Series
1518 downloads

The Role of Accounting in the Processes of Health Reform: Providing a 'Black Box' in the Costing of Blood Products
Management Accounting Research, Vol 8, No 4, December 1997
 Alan D. Lowe
University of Waikato
Date Posted: October 15, 1997
Accepted Paper Series


 

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