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Full Text Papers: 398,394
Authors: 228,766
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SSRN eLibrary Search Results
JEL Code: M4
5,336,821 Total downloads
Showing Papers 1,341 - 1,390 of 13,135
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Incl. Electronic Paper Book versus Taxable Income
Frank Heflin and William Kross
Florida State University - College of Business and State University of New York at Buffalo - Department of Accounting
Date Posted: October 15, 2004
Working Paper Series
1012 downloads

Incl. Electronic Paper Centralized versus Decentralized Transfer Pricing and Cost-System Choice
 Stephan Lengsfeld , Thomas Pfeiffer and Ulf Schiller
University of Freiburg , University of Vienna - Accounting and Control and University of Basel
Date Posted: August 18, 2006
Working Paper Series
1012 downloads

Incl. Electronic Paper Cost of Capital Estimation in the Current Distressed Environment
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 4, No. 1, pp. 31-40, 2009
Roger J. Grabowski
Duff & Phelps LLC
Date Posted: July 17, 2009
Last Revised: August 10, 2009
Accepted Paper Series
1011 downloads

Incl. Electronic Paper Insider Trading and Incentives to Manage Earnings
 Messod Daniel Beneish , Eric Press and Mark E. Vargus
Indiana University Bloomington - Department of Accounting , Temple University - Department of Accounting and University of Texas at Dallas - Department of Accounting & Information Management
Date Posted: February 06, 2004
Working Paper Series
1011 downloads

Incl. Electronic Paper Creative Accounting: Some Ethical Issues of Macro- and Micro-Manipulation
UPF Working Paper No. 748
 Oriol Amat and Catherine Gowthorpe
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences and Oxford Brookes University - Business School
Date Posted: July 12, 2004
Working Paper Series
1008 downloads

Incl. Electronic Paper Do Fair Value Adjustments Influence Dividend Policy?
Accounting and Business Research, Vol. 42, No. 1, 2011
 Igor Goncharov and Sander van Triest
WHU - Otto Beisheim School of Management and University of Amsterdam - Amsterdam Business School
Date Posted: February 23, 2009
Last Revised: June 08, 2010
Accepted Paper Series
1008 downloads

Incl. Electronic Paper Who Underreacts to Cash-flow News? Evidence from Trading between Individuals and Institutions
HBS Finance Working Paper No. 01-085
 Randolph B. Cohen , Paul A. Gompers and Tuomo Vuolteenaho
Harvard Business School - Finance Unit , Harvard Business School - Finance Unit and Arrowstreet Capital, LP
Date Posted: May 25, 2001
Accepted Paper Series
1008 downloads

Incl. Electronic Paper Audit and Non-audit Fees and Capital Market Perceptions of Auditor Independence
 Aloke (Al) Ghosh , Sanjay Kallapur and Doocheol Moon
City University of New York (CUNY) - Baruch College , Indian School of Business and SUNY at Old Westbury - School of Business
Date Posted: November 02, 2004
Working Paper Series
1007 downloads

Incl. Electronic Paper Regulation Fair Disclosure and the Private Information of Analysts
 Eric Zitzewitz
Dartmouth College
Date Posted: April 14, 2002
Working Paper Series
1007 downloads

Incl. Electronic Paper Audit, Non-audit and Information Technology Fees: Some Empirical Evidence
 Lawrence J. Abbott , Susan Parker , Gary F. Peters and Dasaratha V. Rama
University of Memphis , Santa Clara University , University of Arkansas at Fayetteville and Florida International University (FIU)
Date Posted: April 16, 2001
Working Paper Series
1006 downloads

Incl. Electronic Paper Intellectual Capital Reporting: A User Perspective
 Suresh Cuganesan , Richard Petty and Nigel Finch
Swinburne University of Technology , Macquarie University and The University of Sydney Business School
Date Posted: May 15, 2006
Working Paper Series
1006 downloads

Incl. Electronic Paper How the Global Credit and Economic Crises are Affecting Accounting and Financial Reporting Issues: An Overview of Key Implications from a Credit Perspective
Moody's Global Credit Research, December 2008
 Mark LaMonte , Wallace Enman , Wesley Smyth , Donald Robertson and Jason M. Cuomo
Moody's Investors Service , affiliation not provided to SSRN , Moody's Corporation , affiliation not provided to SSRN and Moody's Investors Service
Date Posted: December 13, 2008
Last Revised: May 12, 2011
Accepted Paper Series
1005 downloads

Incl. Electronic Paper The Impact of Information Technology on Management Accounting Practices
 Gary Spraakman
York University
Date Posted: January 03, 2011
Working Paper Series
1005 downloads

Incl. Electronic Paper The Relationship Between Quality of Earnings and Market-Based Variables in Tehran Stock Exchange (TSE): The Role of Accrual Accounting
 Shokrollah Khajavi and Amin Nazemi
Shiraz University and affiliation not provided to SSRN
Date Posted: November 11, 2006
Working Paper Series
1005 downloads

Incl. Electronic Paper Which Types of Analyst Firms Make More Optimistic Forecasts?
Harvard NOM Working Paper No. 03-46
 Amanda Cowen , Boris Groysberg and Paul M. Healy
Harvard Business School , Harvard Business School and Harvard Business School
Date Posted: August 27, 2003
Working Paper Series
1005 downloads

Incl. Electronic Paper The Effect of Product Market Competition on Corporate Voluntary Disclosure Decisions
 Yong-Chul Shin
University of Massachusetts at Boston - Department of Accounting and Finance
Date Posted: November 04, 2002
Working Paper Series
1004 downloads

Incl. Electronic Paper A Prospective Look at the Usefulness of Separately Reporting Goodwill Charges: An Evaluation of 'Cash Earnings'
 William D. Brown Jr., Karen J. Tucker and Ray J. Pfeiffer Jr.
Quinnipiac University , University of Massachusetts at Amherst and Texas Christian University - Neeley School of Business
Date Posted: January 27, 2000
Working Paper Series
1002 downloads

Incl. Electronic Paper Accounting Informs Investors and Earnings Management is Rife: Two Questionable Beliefs
Accounting Horizons, Forthcoming
 Ray Ball
University of Chicago
Date Posted: February 03, 2013
Last Revised: May 15, 2013
Accepted Paper Series
1002 downloads

Incl. Electronic Paper Are Detailed Accounting Standards Sufficient to Ensure Compliance? Evidence from Non-U.S. Firms Adopting Us Gaap
 Mark Thomas Bradshaw and Gregory S. Miller
Boston College and University of Michigan - Ross School of Business
Date Posted: May 24, 2002
Working Paper Series
1002 downloads

Incl. Electronic Paper Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision
 Steven M. Glover , Douglas F. Prawitt and David A. Wood
Brigham Young University , Brigham Young University and Brigham Young University - School of Accountancy
Date Posted: April 28, 2006
Working Paper Series
1002 downloads

Incl. Electronic Paper The Practicability of Activity – Based Costing System in Hospitality Industry
 Ismaila Abdullahi Olotu and Abdul Adamu
Nasarawa State University and Nasarawa State University
Date Posted: May 01, 2009
Working Paper Series
1002 downloads

Incl. Electronic Paper Earnings Comovement and Accounting Comparability: The Effects of Mandatory IFRS Adoption
Simon School Working Paper No. FR 11-03
 Mark H. Lang , Mark G. Maffett and Edward L. Owens
University of North Carolina at Chapel Hill , University of Chicago - Booth School of Business and University of Rochester - Simon School of Business
Date Posted: September 15, 2010
Working Paper Series
1001 downloads

Incl. Electronic Paper Accounting-based Valuation and Changing Interest Rates
 Dhananjay (Dan) K. Gode and James A. Ohlson
New York University (NYU) - Department of Accounting, Taxation & Business Law and New York University (NYU) - Leonard N. Stern School of Business
Date Posted: July 10, 2002
Working Paper Series
1000 downloads

Incl. Electronic Paper Do Firms Issuing Equity Manage their Earnings? Evidence from the Property-Casualty Insurance Industry
 William H. Beaver , Maureen F. McNichols and Karen K. Nelson
Stanford University , Stanford University and Rice University - Jones Graduate School of Business
Date Posted: January 24, 2000
Working Paper Series
1000 downloads

Incl. Electronic Paper 2010 Federal Tax Update
 Samuel A. Donaldson
Georgia State University College of Law
Date Posted: November 28, 2010
Working Paper Series
999 downloads

Incl. Electronic Paper Accounting Restatements: Are They Always Bad News for Investors?
Journal of Investing, Forthcoming
 Jeffrey L. Callen , Joshua Livnat and Dan Segal
University of Toronto - Rotman School of Management , New York University and Interdisciplinary Center (IDC) Herzliyah
Date Posted: November 10, 2005
Accepted Paper Series
999 downloads

Incl. Electronic Paper Finance Theory and Accounting Fraud: Fantastic Futures versus Conservative Histories
Buffalo Law Review, Vol. 53, 2005, Boston College Law School Research Paper No. 78
 Lawrence A. Cunningham
George Washington University Law School
Date Posted: August 08, 2005
Accepted Paper Series
999 downloads

Incl. Electronic Paper How Representative are Cross-Listed Firms? An Analysis of Firm and Accounting Quality
 Mark H. Lang , Jana Smith Raedy and Michelle Yetman
University of North Carolina at Chapel Hill , University of North Carolina at Chapel Hill and University of California, Davis - Graduate School of Management
Date Posted: August 13, 2001
Working Paper Series
999 downloads

Incl. Electronic Paper Accounting and Litigation Risk: Evidence from Directors' & Officers' Insurance Pricing
Review of Accounting Studies, forthcoming
 Zhiyan Cao and Ganapathi S. Narayanamoorthy
University of Washington Tacoma and University of Illinois at Urbana-Champaign
Date Posted: November 23, 2005
Last Revised: August 31, 2012
Working Paper Series
998 downloads

Incl. Electronic Paper Can Global Standards be Principle Based?
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 2, No. 1, pp. 3-8, 2007
 David Tweedie
International Accounting Standards Board
Date Posted: September 05, 2007
Accepted Paper Series
998 downloads

Incl. Electronic Paper Comparative Analysis of Artificial Neural Network Models: Application in Bankruptcy Prediction
 Christakis Charalambous , Andreas Charitou and Froso Kaourou
University of Cyprus - Department of Public and Business Administration , University of Cyprus and University of Cyprus
Date Posted: February 10, 2001
Working Paper Series
997 downloads

Incl. Electronic Paper Rebuilding Public Confidence in Financial Reporting
 John Crow , Christian Aubin , Olivia Kirtley , Kosuke Nakahira , Ian Ramsay , Guylaine Saucier and Graham Ward
Independent , Independent , Independent , Institute for International Economic Studies (IIES) , University of Melbourne - Melbourne Law School , Independent and Independent
Date Posted: June 15, 2004
Working Paper Series
997 downloads

Incl. Electronic Paper The Effect of the Sarbanes-Oxley Act on the Timing Manipulation of CEO Stock Option Awards
 Daniel W. Collins , Guojin Gong and Haidan Li
University of Iowa - Department of Accounting , Penn State University - Smeal College of Business and Santa Clara University - Leavey School of Business
Date Posted: November 21, 2005
Working Paper Series
997 downloads

Incl. Electronic Paper Information Asymmetries and IPO Underpricing: The Role of Voluntary Disclosure of Forward-Looking Information in the Prospectus
 Saverio Bozzolan and Elisabetta Ipino
University of Padova and Concordia University, Quebec
Date Posted: July 10, 2007
Working Paper Series
995 downloads

Incl. Electronic Paper Is Tax Competition Harmful?
Barry University Andreas School of Business Working Paper
 Robert W. McGee
Fayetteville State University
Date Posted: November 12, 2004
Working Paper Series
995 downloads

Incl. Electronic Paper Activity-Based Costing at Castrol India Limited
Management And Labour Studies, Vol. 29, No. 3, pp. 225-237, August 2004
 Manoj Anand
Indian Institute of Management Lucknow - Noida Campus
Date Posted: November 13, 2004
Accepted Paper Series
994 downloads

Incl. Electronic Paper Litigation Risk and Audit Fees: Evidence from UK Firms Cross-Listed on U.S. Exchanges
 Ananth Seetharaman , Ferdinand A. Gul and Stephen Gregory Lynn
Saint Louis University - Department of Accounting , Monash University Sunway Campus and City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: January 13, 2000
Working Paper Series
993 downloads

Incl. Electronic Paper Discussion of ‘Why Do EPS Forecast Error and Dispersion Not Vary with Scale? Implications for Analyst and Managerial Behavior’
Journal of Accounting Research, Forthcoming, Chicago Booth Accounting Research Center Research Paper
 Ryan T. Ball
University of Michigan - Stephen M. Ross School of Business
Date Posted: April 27, 2011
Accepted Paper Series
992 downloads

Incl. Electronic Paper Investor Protection and the Information Content of Annual Earnings Announcements: International Evidence
Journal of Accounting and Economics, Forthcoming
 Mark L. DeFond , Mingyi Hung and Robert Trezevant
University of Southern California - Leventhal School of Accounting , The Hong Kong University of Science and Technology & University of Southern California and University of Southern California - Leventhal School of Accounting
Date Posted: September 17, 2004
Accepted Paper Series
992 downloads

Incl. Electronic Paper Disclosure Tone and Shareholder Litigation
Chicago Booth School of Business Research Paper No. 09-01, AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
 Jonathan L. Rogers , Andrew Van Buskirk and Sarah L. C. Zechman
University of Chicago - Booth School of Business , Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Chicago - Booth School of Business
Date Posted: January 23, 2009
Last Revised: November 01, 2011
Working Paper Series
991 downloads

Incl. Electronic Paper The Information Content of Negative Earnings and its Relation with Initial-Loss Persistence
 Dennis J. Chambers
Kennesaw State University
Date Posted: January 08, 1997
Working Paper Series
990 downloads

Incl. Electronic Paper Auditor Independence, Audit Quality and Auditor-Client Negotiation Outcomes: Some Evidence from Taiwan
Journal of Contemporary Accounting and Economics, Vol. 1, No. 2, December 2005
 Ken Y. Chen , Randal J. Elder and Jo-Lan Liu
National Taiwan University , Syracuse University and Overseas Chinese Institute of Technology - Department of Accounting
Date Posted: August 01, 2005
Accepted Paper Series
989 downloads

Incl. Electronic Paper Audit Committee and Auditor Independence: Some Evidence from Malaysia
 Zulkarnain Muhamad Sori and Yusuf Karbhari
University Putra Malaysia - Department of Accounting and Finance and Cardiff Business School
Date Posted: January 19, 2006
Working Paper Series
987 downloads

Incl. Electronic Paper Do Stock Prices Incorporate the Potential Dilution of Employee Stock Options?
 Gerald T. Garvey and Todd T. Milbourn
Blackrock and Washington University in Saint Louis - John M. Olin Business School
Date Posted: April 17, 2001
Working Paper Series
987 downloads

Incl. Electronic Paper Information Costs and Home Bias: An Analysis of U.S. Holdings of Foreign Equities
FRB International Finance Discussion Paper No. 691
 Alan G. Ahearne , William L. Griever and Francis E. Warnock
National University of Ireland, Galway (NUIG) - Department of Economics , Government of the United States of America - International Financial Transactions Section and University of Virginia - Darden Business School
Date Posted: February 15, 2001
Working Paper Series
987 downloads

Incl. Electronic Paper In re Silicon Graphics Securities Litigation: Shareholder Wealth Effects of the Interpretation of the Private Securities Litigation Reform Act?s Pleading Standard
University of Michigan Law School, Law and Economics Working Paper No. 99-018
 Marilyn F. Johnson , Karen K. Nelson and Adam C. Pritchard
Michigan State University - Department of Accounting & Information Systems , Rice University - Jones Graduate School of Business and University of Michigan Law School
Date Posted: December 05, 1999
Working Paper Series
986 downloads

Incl. Electronic Paper Earnings Management and Enforcement of Accounting Standards – Evidence from Germany
 Hans-Joachim Böcking , Marius Gros , Christoph Wallek and Daniel Worret
Goethe University Frankfurt - Department of Accounting and Auditing , Goethe University Frankfurt - Department of Accounting and Auditing , Goethe University Frankfurt - Department of Accounting and Auditing and Goethe University Frankfurt - Department of Accounting and Auditing
Date Posted: February 05, 2011
Last Revised: January 10, 2012
Working Paper Series
984 downloads

Incl. Electronic Paper The Market Reaction to ROCE and ROCE Components
 Eli Amir and Itay Kama
London Business School and Tel Aviv University - Faculty of Management
Date Posted: February 03, 2005
Working Paper Series
984 downloads

Incl. Electronic Paper The Valuation of Biotech IPOs

 Re Guo , Baruch Lev and Nan Zhou
University of Illinois at Chicago - Department of Finance , New York University - Stern School of Business and State University of New York at Binghamton - School of Management
Date Posted: February 04, 2005
Working Paper Series
984 downloads

Incl. Electronic Paper Accrual Reversals, Earnings and Stock Returns
 Eric J. Allen , Chad R. Larson and Richard G. Sloan
University of Southern California - Leventhal School of Accounting , Washington University, Saint Louis - John M. Olin School of Business and University of California at Berkeley - Haas School of Business
Date Posted: September 29, 2009
Last Revised: April 03, 2013
Working Paper Series
983 downloads


 

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