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Abstracts: 602,929
Full Text Papers: 500,843
Authors: 279,081
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  Last 12 months:
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Last 12 months: 10,924,099
Last 30 days: 1,085,540

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SSRN eLibrary Search Results
JEL Code: M4
6,299,775 Total downloads
Showing Papers 1,241 - 1,290 of 15,157
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1 2 3 4 ... 304 | Next >
   


Incl. Electronic Paper Modelling Metadata in Central Banks
David M. Bholat
Bank of England
Date Posted: April 20, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Why More Forward-Looking Accounting Standards Can Reduce Financial Reporting Quality
European Accounting Review, Forthcoming
Ralf Ewert and Alfred Wagenhofer
University of Graz - Institute of Accounting and Auditing and University of Graz
Date Posted: April 20, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Understanding Behavioral Aspects of Financial Planning and Investing
Journal of Financial Planning, Volume 28, Issue 3, pp. 22-26
H. Kent Baker and Victor Ricciardi
American University - Kogod School of Business and Goucher College - Department of Business Management
Date Posted: April 20, 2015
Accepted Paper Series
37 downloads

Incl. Electronic Paper Earnings Management through Deferred Taxes Recognized under IAS 12: Evidence from Pakistan
Lahore Journal of Business Vol 03 No. 1 Apr - Sep 2014
Abdul Rafay and Muhammad Mobeen Ajmal
University of Management & Technology (UMT) and University of Management & Technology (UMT)
Date Posted: April 20, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Political Uncertainty and Cost Stickiness: Evidence from National Elections around the World
Woo-Jong Lee and Jeffrey Pittman
Seoul National University and Memorial University of Newfoundland (MUN) - Faculty of Business Administration
Date Posted: April 20, 2015
Working Paper Series
5 downloads

Are There Adverse Consequences of Mandatory Auditor Rotation? Evidence from the Italian Experience
Auditing: A Journal of Practice & Theory, Vol. 34, No. 1, 2015
Mara Cameran , Jere R. Francis , Antonio Marra II and Angela Kate Pettinicchio
Bocconi University - Department of Accounting , University of Missouri at Columbia , Bocconi University - Department of Accounting and Bocconi University - Department of Accounting
Date Posted: April 20, 2015
Working Paper Series

The Audit Mandatory Rotation Rule: The State of the Art
Journal of Financial Perspectives, Forthcoming
Mara Cameran , Giulia Negri and Angela Kate Pettinicchio
Bocconi University - Department of Accounting , Independent and Bocconi University - Department of Accounting
Date Posted: April 20, 2015
Working Paper Series

Incl. Electronic Paper Non-Recurring Items in Debt Contracts
Anne Beatty , Lin Cheng and Tzachi Zach
Ohio State University (OSU) - Department of Accounting & Management Information Systems , The University of Arizona - Eller College of Management and Ohio State University (OSU) - Fisher College of Business
Date Posted: April 19, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper The Consequences of Writing Not So Readable Responses to SEC Comment Letters
Cory A. Cassell , Lauren M. Cunningham and Ling Lei Lisic
University of Arkansas , University of Tennessee and George Mason University
Date Posted: April 19, 2015
Working Paper Series
3 downloads

Gray Matters: Detecting Accounting Student Use of Publisher Test Banks and the Implications for Academic and Professional Organizations
Christine Cheng and D. Larry Crumbley
Louisiana State University and Louisiana State University, Baton Rouge - Department of Accounting
Date Posted: April 19, 2015
Working Paper Series

Incl. Electronic Paper Voluntary vs. Mandatory Management Earnings Forecasts in IPOs
Dimitrios Gounopoulos , Arthur G. Kraft and Frank S. Skinner
University of Sussex, School of Business, Management and Economics , City University London - Cass Business School and Brunel University
Date Posted: April 19, 2015
Working Paper Series
7 downloads

Audit Team Characteristics Matter: How Groups of Individuals Determine Audit Quality
Mara Cameran , Angelo Ditillo and Angela Kate Pettinicchio
Bocconi University - Department of Accounting , Bocconi University - Department of Accounting and Bocconi University - Department of Accounting
Date Posted: April 19, 2015
Working Paper Series

Incl. Electronic Paper Determinants and Consequences of Budget Reallocations: Evidence from the Consumer Goods Industry
Isabella Grabner and Frank Moers
Maastricht University School of Business and Economics and Maastricht University School of Business and Economics
Date Posted: April 18, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Audit Firm Tenure, Bank Complexity and Financial Reporting Quality
Brian Bratten , Monika Causholli and Thomas C. Omer
University of Kentucky - Von Allmen School of Accountancy , University of Kentucky and University of Nebraska at Lincoln - School of Accountancy
Date Posted: April 18, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper Examining the Link between Outsourcing and Performance: The Leverage Effect of the Interactive Use of Management Accounting and Control Systems
Forthcoming in Spanish Journal of Finance and Accounting
Jacobo Gomez-Conde
Universidad Autonoma de Madrid
Date Posted: April 18, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper Assessing Goodwill in Hotel Business Case Study: Milcofil SA. Vrancea
Pauna Dan and Filip Luminita Maria
Danubius University and Universitatea Danubius
Date Posted: April 18, 2015
Working Paper Series
1 downloads

Quality versus Quantity: The Role of Mandated IFRS and Reporting Frequency on Financial Analysts’ Information Environment
Andreea Moraru
University of Neuchatel - Institute of Financial Analysis
Date Posted: April 18, 2015
Working Paper Series

Incl. Electronic Paper Examining Key Determinants of International Financial Reporting Standards (IFRS) Adoption in Vietnam: An Institutional Perspective
PhD thesis submitted in fulfillment of the requirements for the degree of Doctor of Philosophy, Swinburne University of Technology, 2014
Duc Hong Thi Phan
RMIT University Vietnam
Date Posted: April 17, 2015
Accepted Paper Series
7 downloads

Incl. Electronic Paper The Relationship between Sustainability Performance and Sustainability Disclosure Quality – Hard Numbers Beat Smooth Talk
University of Zurich, Institute of Business Administration, UZH Business Working Paper No. 355
Katrin Hummel and Christian Schlick
University of Zurich and University of Zurich - Department of Business Administration
Date Posted: April 17, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper The Effect of CEO IT Expertise on the Information Environment: Evidence from Earnings Forecasts and Announcements
Jacob Haislip and Vernon J. Richardson
University of North Texas and University of Arkansas at Fayetteville
Date Posted: April 17, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Short Selling and Firms’ Disclosure of Bad News: Evidence from Regulation SHO
Greg Clinch , Wei Li and Yunyan Zhang
University of Melbourne - Department of Accounting , University of Melbourne and University of Melbourne
Date Posted: April 17, 2015
Working Paper Series
33 downloads

Addressing Information Needs to Reduce the Audit Expectation Gap: Evidence from Dutch Bankers, Audited Companies and Auditors
International Journal of Auditing (Forthcoming)
Robin Litjens , Joost van Buuren and Ruud Vergoossen
Tilburg University - CentER and Department of Accountancy , Nyenrode Business University and Nyenrode Business University
Date Posted: April 17, 2015
Accepted Paper Series

Incl. Electronic Paper Caracterización de la auditoría de las contraprestaciones a cargo de concesionarios y prestadores de servicios de telecomunicaciones, a la luz de contratos interadministrativos Mintic-Universidad Nacional de Colombia (Audit Characterization of Compensations in Charge of Concessionaries and Telecommunications Service Providers in the Light of Mintic-National University of Colombia's Interadministrative Contracts)
Universidad Nacional de Colombia Working Paper No. 14
Luis Fernando Valenzuela
National University of Colombia
Date Posted: April 16, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Political Contributions and the Auditor-Client Relationship
Frank Heflin and Dana Wallace
Florida State University - College of Business and University of Central Florida
Date Posted: April 15, 2015
Working Paper Series
10 downloads

Social Trust and Auditor Reporting Conservatism
Deqiu Chen , li li , Xuejiao Liu and Gerald J. Lobo
University of International Business and Economics (UIBE) - Business School , University of International Business and Economics (UIBE) , University of International Business and Economics and University of Houston - C.T. Bauer College of Business
Date Posted: April 14, 2015
Working Paper Series

Incl. Electronic Paper Forensic Investigation and Forensic Audit Methodology in a Computerized Work Environment
Godwin Emmanuel Oyedokun
The Chartered Institute of Taxation of Nigeria
Date Posted: April 12, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Funds Statements: The APB Was Twice Behind the Curve
Accounting Historians Journal, Forthcoming
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Date Posted: April 12, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper Análise do Impacto do IFRS em Indicadores Financeiros em Empresas Brasileiras (Analysis of the Impact of IFRS Adoption on Financial Variables for Brazilian Companies)
Marcos Antonio Ferreira , Eduardo Flores , Clarice Carneiro Martins and Joelson Oliveira Sampaio
FIAP , University of Sao Paulo (USP) , University of Sao Paulo (USP) and University of Sao Paulo (USP) - Department of Economics
Date Posted: April 09, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper Particularis de Computis et Scripturis y las Matemáticas Islámicas y Europeas (Particularis of Computis Et Scripturis and Islamic and European Mathematics)
Nohora García
National University of Colombia
Date Posted: April 08, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper The Determinants of Financial Ratio Disclosures and Quality: Evidence from an Emerging Market
International Journal of Accounting and Financial Reporting, Vol. 5, No. 1, 2015
Ben Kwame Agyei-Mensah
Solbridge International School of Business
Date Posted: April 08, 2015
Accepted Paper Series
11 downloads

Incl. Electronic Paper El Reconocimiento Contextual y el Aprendizaje de las Publicaciones Internacionales en Contabilidad (Contextual Recognition and Learning of International Accounting Journals)
Mauricio Gómez Villegas
National University of Colombia - School of Management and Accounting
Date Posted: April 08, 2015
Working Paper Series
7 downloads

Mandatory Disclosure Quality, Inside Ownership, and Cost of Capital
European Accounting Review, Vol. 24, No. 1, pp. 1-29, 2015
John E. Core , Luzi Hail and Rodrigo S. Verdi
Massachusetts Institute of Technology (MIT) - Sloan School of Management , University of Pennsylvania - The Wharton School and Massachusetts Institute of Technology (MIT)
Date Posted: April 07, 2015
Accepted Paper Series

Incl. Electronic Paper Looking Through the Fraud Triangle: A Review and Call for New Directions
Clinton Free
UNSW School of Business
Date Posted: April 07, 2015
Working Paper Series
31 downloads

Can Data Analytics Preprocessing Methods Improve Fraud Prediction?
Johan Perols , Robert M. Bowen , Carsten Zimmermann and Basamba Samba
University of San Diego - School of Business Administration , University of San Diego - School of Business Administration , University of San Diego - School of Business Administration and Independent
Date Posted: April 07, 2015
Working Paper Series

Incl. Electronic Paper Equity Value as a Function of (Eps1, Eps2, Dps1, Bvps, Beta): Concepts and Realities
Prof. James A. Ohlson and Erik Johannesson
Hong Kong Polytechnic University - School of Accounting and Finance and Columbia University - Columbia Business School
Date Posted: April 07, 2015
Working Paper Series
89 downloads

Incl. Electronic Paper An Improved Accrual Model Incorporating Conditional Conservatism
Fox School of Business Research Paper No. 15-055
Sudipta Basu and Dmitri Byzalov
Temple University - Department of Accounting and Temple University - Fox School of Business and Management
Date Posted: April 06, 2015
Last Revised: April 14, 2015
Working Paper Series
61 downloads

Incl. Electronic Paper Do Accounting Errors Breed Fraud?
Kelley School of Business Research Paper No. 15-29
Vivian W. Fang , Allen Huang and Wenyu Wang
University of Minnesota - Twin Cities - Department of Accounting , Hong Kong University of Science and Technology - Department of Accounting and Indiana University - Kelley School of Business - Department of Finance
Date Posted: April 06, 2015
Last Revised: April 14, 2015
Working Paper Series
80 downloads

Incl. Electronic Paper Viability of Some Applied Cost Systems in Manufacturing Firms: Egypt's Case
Scientific Papers Series Management, Economic Engineering in Agricultural and Rural Development, Bucharest, Romania,15(1):11-17, 2015
Karim Mamdouh Abbas
Modern University for Technology and Information (MTI)
Date Posted: April 05, 2015
Accepted Paper Series
12 downloads

Incl. Electronic Paper Say-on-Pay Votes: The Role of the Media
European Accounting Review, Forthcoming
Reggy Hooghiemstra , Yu Flora Kuang and Bo Qin
University of Groningen - Faculty of Economics and Business , VU University Amsterdam and University of Amsterdam
Date Posted: April 04, 2015
Accepted Paper Series
17 downloads

Incl. Electronic Paper Market Reaction to Intangible Asset Value: Evidence on SG&A Expenditure
Rajiv D. Banker , Rong Huang , Ramachandra (Ram) Natarajan and Sha Zhao
Temple University - Department of Accounting , City University of New York (CUNY) - Stan Ross Department of Accountancy , University of Texas at Dallas - Department of Accounting & Information Management and Oakland University - Department of Accounting and Finance
Date Posted: April 04, 2015
Working Paper Series
49 downloads

Incl. Electronic Paper A Contracting Theory for Predicting and Managing Cost Behavior
Philip Beaulieu
University of Calgary
Date Posted: April 04, 2015
Working Paper Series
39 downloads

Incl. Electronic Paper What are the Drivers of Audit Quality after an Auditor Change? European Evidence from Voluntary and Mandatory Auditor Switches
Ulf Mohrmann
University of Konstanz - Department of Economics
Date Posted: April 04, 2015
Working Paper Series
37 downloads

Incl. Electronic Paper Predicting Large Negative Stock Returns: The Trouble Score
B. Korcan Ak
University of California, Berkeley - Haas School of Business
Date Posted: April 04, 2015
Last Revised: April 20, 2015
Working Paper Series
176 downloads

Incl. Electronic Paper The Influence of Mood on Subordinates’ Ability to Resist Coercive Pressure in Public Accounting
Contemporary Accounting Research, Forthcoming
Eric N. Johnson , D. Jordan Lowe and Philip Reckers
University of Wyoming , Arizona State University (ASU) and Arizona State University (ASU) - School of Accountancy
Date Posted: April 04, 2015
Accepted Paper Series
34 downloads

Incl. Electronic Paper Does EVA Beat Earnings? A Literature Review of the Evidence Since Biddle et al. (1997)
Toft, J. S., Lueg, R. 2015. Does EVA beat earnings? A literature review of the evidence since Biddle et al. (1997).Corporate Ownership & Control / Volume 12, Issue 2, p. 8-18, Winter 2015.
Jon Toft and Rainer Lueg
University of Aarhus and University of Aarhus
Date Posted: April 04, 2015
Last Revised: April 08, 2015
Accepted Paper Series
55 downloads

Incl. Electronic Paper 股权分置改革与IPO前后盈余管理行为研究 (Split-Share Structure Reform and Earning Management between Pre-IPO and Post-IPO)
Junxiong Fang Sr.
Fudan University - School of Management
Date Posted: April 03, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper The Impact of Investor Horizon on Say-on-Pay Voting
Konstantinos Stathopoulos and Georgios Voulgaris
University of Manchester - Manchester Business School and University of Warwick - Warwick Business School
Date Posted: April 03, 2015
Working Paper Series
21 downloads

Incl. Electronic Paper Organizing Public Good Provision: Lessons from Managerial Accounting
Universitat Pompeu Fabra, Economics and Business Working Paper Series 1445
Benito Arruñada and Stephen Hansen
Universitat Pompeu Fabra and Universitat Pompeu Fabra
Date Posted: April 03, 2015
Working Paper Series
29 downloads

Inside the 'Black Box' of Sell-Side Financial Analysts
Journal of Accounting Research, Vol. 53, No. 1, 2015, Fox School of Business Research Paper No. 15-056
Lawrence D. Brown , Andrew C. Call , Michael B. Clement and Nathan Y. Sharp
Temple University - Department of Accounting , Arizona State University (ASU) - School of Accountancy , University of Texas at Austin - Department of Accounting and Texas A&M University (TAMU) - Department of Accounting
Date Posted: April 03, 2015
Last Revised: April 15, 2015
Accepted Paper Series

Incl. Electronic Paper Does International Accounting Standard No. 27 Improve Investment Efficiency?
Journal of Accounting, Auditing and Finance, Forthcoming
Audrey Wen‐Hsin Hsu , Boochun Jung and Hamid Pourjalali
National Taiwan University , University of Hawaii at Manoa and University of Hawaii - School of Accountancy
Date Posted: April 02, 2015
Accepted Paper Series
35 downloads


 

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