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SSRN eLibrary Search Results
JEL Code: M4
5,295,919 Total downloads
Showing Papers 141 - 190 of 13,026
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Incl. Electronic Paper Accounting Quality and Access to Credit Lines
Wu-Lung Li and Suresh Radhakrishnan
California State University, San Bernardino and University of Texas at Dallas - School of Management
Date Posted: April 11, 2013
Working Paper Series
48 downloads

Incl. Electronic Paper A Blind Spot of Banking Regulation: Level 3 Valuation and Basel Risk Capital
 Markus Glaser , Ulf Mohrmann and Jan Riepe
Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management) , University of Konstanz - Department of Economics and Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
Date Posted: April 10, 2013
Last Revised: April 23, 2013
Working Paper Series
59 downloads

Incl. Electronic Paper Does Auditor 'Commentary' in Unqualified Audit Reports Reflect Financial Misstatement Risk?
 Keith Czerney , Jaime J. Schmidt and Anne Thompson
University of Illinois at Urbana-Champaign , University of Texas at Austin and University of Illinois at Urbana-Champaign
Date Posted: April 07, 2013
Last Revised: April 09, 2013
Working Paper Series
85 downloads

Incl. Electronic Paper Do Strong Shareholder Rights Mitigate Earnings Management?
Journal of Accounting, Ethics and Public Policy, Vol. 14 No. 2, 2013
 Marshall A. Geiger and David S. North
University of Richmond - E. Claiborne Robins School of Business - Economics and University of Richmond - E. Claiborne Robins School of Business
Date Posted: April 07, 2013
Accepted Paper Series
72 downloads

Incl. Electronic Paper Deferred Taxes and Cost of Debt: Evidence from Japan
 Yumi Inamura and Shin'ya Okuda
Niigata University - Faculty of Economics and Osaka Gakuin University
Date Posted: April 07, 2013
Working Paper Series
28 downloads

Incl. Electronic Paper The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud
Contemporary Accounting Research, Forthcoming, HEC Paris Research Paper No. 971/2013
 Hervé Stolowy , Martin Messner , Thomas Jeanjean and C. Richard Baker
HEC Paris (Groupe HEC) - Accounting and Management Control Department , University of Innsbruck , ESSEC Business School and Adelphi University - School of Business
Date Posted: April 07, 2013
Last Revised: April 15, 2013
Accepted Paper Series
64 downloads

Incl. Electronic Paper Investigation and Priority-Identification of the Requirements of Applying Management Accounting Techniques in Industrial Companies of Iran
 Nooredin Razavizade II
Department of Accounting, Kangavar,Branch,Islamic Azad University , Kangavar, Iran
Date Posted: April 06, 2013
Last Revised: April 22, 2013
Working Paper Series
28 downloads

Value Management Company for Example Companies from the Textile Industry
 Joanna Mosur and E. Sliwa
Wroclaw University of Economics and Wroclaw University of Economics
Date Posted: April 06, 2013
Working Paper Series

Incl. Electronic Paper How the Discovery of Accruals-Based vs. Real Earnings Management Affects Investment Decisions
 Max R. Hewitt , Frank D. Hodge and Jamie H. Pratt
Indiana University Bloomington - Department of Accounting , University of Washington - Michael G. Foster School of Business and Indiana University Bloomington - Department of Accounting
Date Posted: April 06, 2013
Working Paper Series
128 downloads

Incl. Electronic Paper Governmental Accounting and Austerity Policies: Accounting Representations of Public Debt and Deficit in Europe and Abroad
Accounting, Economics and Law Research Network Conference, SASE Annual Meeting, University of Milano, 27-29 June 2013
 Yuri Biondi
French National Center for Scientific Research (CNRS)
Date Posted: April 06, 2013
Last Revised: April 17, 2013
Working Paper Series
95 downloads

Incl. Electronic Paper The Timeliness of Financial Reporting: An Empirical Legal Study of Russian Banks
Hastings Business Law Journal, Vol. 9, No. 2, p. 303, Winter 2013
 Robert W. McGee , Yeomin Yoon and Thomas J. Tarangelo
Fayetteville State University , Seton Hall University - W. Paul Stillman School of Business and Florida International University (FIU) - School of Accounting
Date Posted: April 06, 2013
Accepted Paper Series
27 downloads

Incl. Electronic Paper The Emergence of the 'Incurred Loss' Model for Credit Losses in IAS 39
 Kees Camfferman
VU University Amsterdam - Department of Accounting
Date Posted: April 05, 2013
Working Paper Series
39 downloads

Incl. Fee Electronic Paper Earnings Management and Annual General Meetings: The Role of Managerial Entrenchment
Financial Review, Vol. 48, Issue 2, pp. 259-282, 2013
 John Banko , Melissa B. Frye , Weishen Wang and Ann Marie Whyte
University of Florida , University of Central Florida - College of Business Administration , College of Charleston and University of Central Florida
Date Posted: April 05, 2013
Accepted Paper Series

Incl. Electronic Paper A Brief History of Decision-Making Research in Accounting
 Jörn Sebastian Basel
Kalaidos Research Zurich
Date Posted: April 05, 2013
Last Revised: April 11, 2013
Working Paper Series
113 downloads

Incl. Electronic Paper Causal Implications of Performance Management for Strategic Control
Contributions of the Faculty of Economics and Management Science of the University of Osnabrueck (No. 2009/06)
 Wolfgang Ossadnik and Jan Steins
University of Osnabrueck - Chair of Management Accounting and Control and Independent
Date Posted: April 05, 2013
Working Paper Series
24 downloads

Disclosure and Firm Value: Evidence from Iran's Emergence Stock Market
 Reza Hesarzadeh
Tarbiat Modares University
Date Posted: April 04, 2013
Working Paper Series

Incl. Electronic Paper Does Adoption of IFRS Lead to Develop Several GAAPs and Threat to ‘True and Fair View’? Evidence from New Zealand
 MAA Mahbubul Islam
Eastern Institute of Technology, New Zealand
Date Posted: April 04, 2013
Working Paper Series
35 downloads

Incl. Electronic Paper Chinese Accounting Restatement and the Timeliness of Annual Report
 Chen Ma , Junrui Zhang and Hui Du
Xi'an Jiaotong University (XJTU) , Xi'an Jiaotong University (XJTU) and University of Houston – Clear Lake
Date Posted: April 04, 2013
Working Paper Series
30 downloads

Incl. Electronic Paper Audit Committee: Does it Signify as an Independent Watchdog Over and Above External Auditors
 Naveen Kumar and J.P. Singh
Indian Institute of Technology (IIT) Roorkee and Indian Institute of Technology (IIT), Roorkee
Date Posted: April 03, 2013
Working Paper Series
53 downloads

Incl. Electronic Paper Does PCAOB Inspection Exposure Affect Auditor Reporting Decisions?
 Phillip T. Lamoreaux
University of Arizona - Department of Accounting
Date Posted: April 02, 2013
Last Revised: April 13, 2013
Working Paper Series
73 downloads

Incl. Electronic Paper Mejora de la Medición del Desempeño con el vea (EVA) Operativo Y Total (Sharpening Performance Measurement with the Operating and Total EVA)
 Rauf Ibragimov , Ignacio Velez-Pareja and Joseph Tham
Russian Presidential Academy of National Economy and Public Administration , Master Consultores and Duke University - Duke Center for International Development in the Sanford School of Public Policy
Date Posted: April 01, 2013
Last Revised: April 13, 2013
Working Paper Series
68 downloads

Incl. Electronic Paper Working Capital Management and Firm Listing Status
Multinational Finance Journal, Forthcoming
 Seraina C. Anagnostopoulou
Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: April 01, 2013
Last Revised: April 08, 2013
Accepted Paper Series
53 downloads

Incl. Electronic Paper The Role of Financial Analysts in Stock Market Efficiency with Respect to Annual Earnings and its Cash and Accrual Components
 Dana Hollie , Philip B. Shane and Qiuhong Zhao
Louisiana State University , University of Virginia - McIntire School of Commerce and University of Missouri at Columbia
Date Posted: April 01, 2013
Working Paper Series
77 downloads

Incl. Electronic Paper A Business and Entity Environment Risk Analysis to Plan an External Audit Engagement of Energy Industry: Evidence from New Zealand
 MAA Mahbubul Islam
Eastern Institute of Technology, New Zealand
Date Posted: March 31, 2013
Last Revised: April 03, 2013
Working Paper Series
52 downloads

Incl. Electronic Paper Measuring Intentional Manipulation: A Structural Approach
Chicago Booth Research Paper No. 13-45
 Anastasia A. Zakolyukina
University of Chicago - Booth School of Business
Date Posted: March 31, 2013
Last Revised: April 22, 2013
Working Paper Series
58 downloads

Incl. Electronic Paper Auditing in 21st Century: Has Self-Regulation Failed?
 MAA Mahbubul Islam
Eastern Institute of Technology, New Zealand
Date Posted: March 31, 2013
Last Revised: April 03, 2013
Working Paper Series
81 downloads

Auditor Independence, Corporate Governance and Aggressive Financial Reporting: An Empirical Analysis
Journal of Management & Governance, May 2013, Volume 17, Issue 2, pp. 283-307
 Ahmed M. Abdel-Meguid , Anwer S. Ahmed and Scott Duellman
The American University in Cairo - School of Business , Texas A&M University - Mays Business School and Saint Louis University - Department of Accounting
Date Posted: March 31, 2013
Accepted Paper Series

Incl. Electronic Paper Implied Cost of Equity Capital in the U.S. Insurance Industry
Journal of Financial Perspectives, Forthcoming, Columbia Business School Research Paper No. 13-20
 Doron Nissim
Columbia University - Columbia Business School
Date Posted: March 31, 2013
Accepted Paper Series
92 downloads

Incl. Electronic Paper Accounting Comparability and Economic Outcomes of Mandatory IFRS Adoption
 Michael J. Neel
University of Houston - Bauer College of Business
Date Posted: March 30, 2013
Working Paper Series
80 downloads

Incl. Electronic Paper Does SOX 404 Have Teeth? Consequences of the Failure to Report Existing Internal Control Weaknesses
 Sarah C. Rice , David P. Weber and Biyu Wu
University of Connecticut , University of Connecticut - Department of Accounting and University of Connecticut
Date Posted: March 28, 2013
Working Paper Series
57 downloads

Tax Strategy Control: The Case of Transfer Pricing Tax Risk Management
Management Accounting Research, Forthcoming
 Christian Plesner Rossing
Copenhagen Business School - Department of Accounting & Auditing
Date Posted: March 28, 2013
Accepted Paper Series

Incl. Electronic Paper Do Auditors Perceive Real Earnings Management as a Business Risk?
 Adam J. Greiner , Mark J. Kohlbeck and Thomas Joseph Smith
Florida Atlantic University - School of Accounting , Florida Atlantic University - School of Accounting and Florida Atlantic University - School of Accounting
Date Posted: March 28, 2013
Working Paper Series
68 downloads

Incl. Electronic Paper The Uncertain Liability of Accountants and Other Professionals in Securities Fraud Cases: The Shifting Sands of Central Bank
Journal of Forensic and Investigative Accounting, Vol. 3(3), pp. 46-67 (2011)
 Carl Pacini , Jeffrey Patterson and Salar Ghahramani
Florida Gulf Coast University - Department of Accounting, Finance & Business Law , Florida State University and Penn State University
Date Posted: March 28, 2013
Accepted Paper Series
12 downloads

Incl. Electronic Paper A Takeover Ratio Parameter for the Evaluation of an Initial Public Offer
 Tadeusz Dudycz
Wroclaw University of Technology
Date Posted: March 28, 2013
Working Paper Series
12 downloads

Insiders' Sales Under Rule 10b5-1 Plans and Meeting or Beating Earnings Expectations
Management Science, 2013, Fordham University Schools of Business Research Paper
 Stanley Veliotis and John Shon
Fordham University - School of Business and Fordham University
Date Posted: March 27, 2013
Accepted Paper Series

Incl. Electronic Paper The Effects of Stakeholders on CSR Disclosure: Evidence from Japan
 Chika Saka and Akihiro Noda
Kwansei Gakuin University and Tokyo City University
Date Posted: March 27, 2013
Working Paper Series
58 downloads

Incl. Electronic Paper Some Evidence on Management Control System Choices Based on a Transaction Cost Theory Approach
 Francesco Giacobbe , Zoltan Matolcsy and James Wakefield
University of Technology, Sydney (UTS) - School of Accounting , University of Technology, Sydney and University of Technology, Sydney (UTS)
Date Posted: March 27, 2013
Working Paper Series
19 downloads

Incl. Electronic Paper Stock-Flow Adjustments, Government's Integrated Balance Sheet and Fiscal Transparency
IMF Working Paper No. 13/63
 Mike Seiferling
London School of Economics & Political Science (LSE)
Date Posted: March 26, 2013
Working Paper Series
6 downloads

R&D, Information Risk and Cost of Capital
 Mohamed A. Elbannan
Cairo University - Department of Accounting
Date Posted: March 26, 2013
Working Paper Series

Incl. Electronic Paper Ethic-Based Management vs. Corporate Misgovernance - New Approach to Financial Statement Analysis
Journal of Financial Management and Analysis, Volume 25, No. 2 (July-December, 2012)
 M. R. K. Swamy
Om Sai Ram Centre for Financial Management Research
Date Posted: March 25, 2013
Last Revised: April 10, 2013
Accepted Paper Series
12 downloads

Incl. Electronic Paper Understanding Sticky Costs and the Factors Affecting Cost Behavior: 'Cost Stickiness Theory and its Possible Implementations'
 John Sorros and Alkiviadis Karagiorgos
University of Piraeus - Department of Business Administration and University of Piraeus
Date Posted: March 25, 2013
Working Paper Series
143 downloads

Incl. Electronic Paper What is Driving the Price-to-Earnings Ratio: The Effect of Conservative Accounting and Growth
 Martin Staehle and Niklas Lampenius
University of Bern - Faculty of Economics and Social Sciences and University of Hohenheim
Date Posted: March 25, 2013
Working Paper Series
89 downloads

Incl. Electronic Paper Interlocked Boards of Directors, Voluntary Disclosures and Earnings Quality
 Justin Mindzak
Wilfrid Laurier University - School of Business & Economics
Date Posted: March 25, 2013
Working Paper Series
82 downloads

Incl. Electronic Paper Boards, Auditors, Attorneys and Compliance with Mandatory SEC Disclosure Rules
Managerial & Decision Economics, Forthcoming
 Preeti Choudhary , Jason D. Schloetzer and Jason Sturgess
Georgetown University , Georgetown University - McDonough School of Business and Georgetown University - Robert Emmett McDonough School of Business
Date Posted: March 25, 2013
Last Revised: May 16, 2013
Accepted Paper Series
90 downloads

Incl. Electronic Paper Financial Reporting, Financial Regulation, and Financial Stability: Evidence from German Bank Failures in 2007-2008
 Oana Maria Georgescu and Christian Laux
Deutsche Bundesbank and Vienna University of Economics and Business Administration
Date Posted: March 24, 2013
Working Paper Series
37 downloads

Incl. Electronic Paper A Model of Accounts Receivable Risk Management for Bosnia and Herzegovina's Business Environment
Proceedings of 7th International Conference «Economic Integration, Competition and Cooperation», 2-3 April, 2009, Opatija, University of Rijeka – Faculty of Economics, CD with Full papers ,
Dara Ljubić and Davor Mance
University of Mostar - Faculty of Economics and University of Rijeka
Date Posted: March 24, 2013
Last Revised: May 22, 2013
Working Paper Series
38 downloads

The Dispositif of Risk Management: Reconstructing Risk Management after the Financial Crisis
Management Accounting Research, Forthcoming
 Christian Huber and Tobias Scheytt
Helmut-Schmidt-University Hamburg and University of Innsbruck - Institute for Organisation and Learning
Date Posted: March 24, 2013
Accepted Paper Series

Incl. Electronic Paper Distributional Consequences of Transnational Private Regulation: Institutional Complementarity as a Structural Source of Power in Global Product and Financial Markets
Duke University Rethinking Regulation Working Paper No. 6
 Tim Buthe
Duke University
Date Posted: March 24, 2013
Working Paper Series
24 downloads

Incl. Electronic Paper Dialogism in Corporate Social Responsibility Communications: Conceptualising Verbal Interaction Between Organisations and Their Audiences
Journal of Business Ethics, Forthcoming
 Niamh M. Brennan , Doris M. Merkl-Davies and Annika Beelitz
University College Dublin (UCD) - Quinn School of Business , Bangor University and Bangor University
Date Posted: March 23, 2013
Accepted Paper Series
45 downloads

Incl. Electronic Paper Bankruptcy Prediction Based on Stochastic Processes: A New Model Class to Predict Corporate Bankruptcies?
 Jan Klobucnik and Soenke Sievers
University of Cologne and University of Cologne
Date Posted: March 23, 2013
Working Paper Series
48 downloads


 

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