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Full Text Papers: 393,564
Authors: 226,645
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SSRN eLibrary Search Results
JEL Code: M4
5,289,989 Total downloads
Showing Papers 1,501 - 1,550 of 13,018
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Incl. Electronic Paper Are Asset Securitizations Sales or Loans?
University of Michigan Ross School of Business Research Paper
Wayne R. Landsman , Ken V. Peasnell and Catherine Shakespeare
University of North Carolina (UNC) at Chapel Hill - Accounting Area , Lancaster University - Department of Accounting and Finance and University of Michigan - Stephen M. Ross School of Business
Date Posted: August 17, 2006
Working Paper Series
709 downloads

Incl. Electronic Paper Are Assurance Services Provided by Auditors on Initial Public Offerings Influenced by Market Conditions?
 Paul A. Copley and Edward B. Douthett Jr.
James Madison University - School of Accounting and George Mason University - Accounting Program
Date Posted: February 06, 2009
Working Paper Series
90 downloads

Are Assurance Services Provided by Auditors on Initial Public Offerings Influenced by Market Conditions?
Contemporary Accounting Research, Vol. 26, No. 2, 2009
 Paul A. Copley and Edward B. Douthett Jr.
James Madison University - School of Accounting and George Mason University - Accounting Program
Date Posted: February 05, 2009
Accepted Paper Series

Are Audit and Nonaudit Services Associated with the Delayed Recognition of Bad News?
 Gopal V. Krishnan
American University
Date Posted: October 12, 2003
Working Paper Series

Are Audit Program Plans Risk-Adjusted?
Auditing: A Journal of Practice & Theory, Vol 18, No 1, Spring 1999
 Theodore J. Mock and Arnold Wright
University of Southern California and Northeastern University - Accounting Area
Date Posted: May 17, 1999
Accepted Paper Series

Are Audited Annual Earnings Less Noisy Than Interim Earnings?
 Robert Lipe and Victor Bernard
Price College of Business and University of Michigan at Ann Arbor
Date Posted: July 09, 1998
Working Paper Series

Incl. Electronic Paper Are Auditors Overconfident in Predicting the Knowledge of Other Auditors?
 Jun Han , Hun-Tong Tan and Karim Jamal
The University of Hong Kong , Nanyang Technological University (NTU) - Division of Accounting and University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: April 01, 2007
Working Paper Series
214 downloads

Incl. Electronic Paper Are Auditors' Going-Concern Evaluations More Useful after SOX?
Journal of Ethics and Public Policy, Vol. 13, No. 1, 2012
 Benjamin P. Foster and Terry J. Ward
University of Louisville - College of Business and Public Administration and Middle Tennessee State University
Date Posted: March 18, 2012
Accepted Paper Series
152 downloads

Are Banks Soluble in Financial Markets? A Note on Accounting for Distressed Greek Sovereign Debt at Fair Value
Economies et Sociétés (French version), KF series, n. 2 (3), 2012, 571-584, Accounting, Economics and Law Network Conference, SASE, Boston, 25-28 June 2012,
Yuri Biondi and Luca Fantacci
French National Center for Scientific Research (CNRS) and Bocconi University - Department of Policy Analysis and Public Management
Date Posted: July 10, 2012
Accepted Paper Series

Incl. Electronic Paper Are Benchmark Beaters Doing Anything Wrong?
 Patricia M. Dechow and A. Irem Tuna
University of California, Berkeley - Haas School of Business and London Business School
Date Posted: April 24, 2000
Working Paper Series
1747 downloads

Incl. Electronic Paper Are Bondholders Happy With Shareholder Proposals? An Empirical Examination of Pay-Performance Activism
 Steve Fortin , Sanjian Bill Zhang , Chandra Subramaniam and Frank Wang
McGill University - Desautels Faculty of Management , McGill University , University of Texas at Arlington - Department of Accounting and Saint Louis University
Date Posted: December 24, 2011
Last Revised: February 13, 2013
Working Paper Series
122 downloads

Incl. Electronic Paper Are Buybacks Increasing EPS?
Accounting & Taxation, Vol. 4, No. 1, pp. 11-24, 2012
 Peg (Margaret) Horan
Wagner College
Date Posted: January 06, 2012
Accepted Paper Series
123 downloads

Incl. Electronic Paper Are Cash Earnings Disclosures Valuable?
 Stephen R. Moehrle , Jennifer A. Reynolds-Moehrle and James S. Wallace
University of Missouri at Saint Louis - Accounting Area , University of Missouri at Saint Louis - Accounting Area and Claremont Colleges - Peter F. Drucker Graduate School of Management
Date Posted: July 17, 2000
Working Paper Series
731 downloads

Incl. Electronic Paper Are CEOs Compensated for Value Destroying Growth in Earnings?
 Sudhakar V. Balachandran and Partha Mohanram
Columbia Business School - Accounting, Business Law & Taxation and University of Toronto - Accounting
Date Posted: September 03, 2009
Working Paper Series
48 downloads

Are CEOs Compensated for Value Destroying Growth in Earnings?
Review of Accounting Studies, Vol. 15, No. 1, 2010
 Sudhakar V. Balachandran and Partha Mohanram
Columbia Business School - Accounting, Business Law & Taxation and University of Toronto - Accounting
Date Posted: September 03, 2010
Accepted Paper Series

Incl. Electronic Paper Are Changes in Public and Private Information Precision Related to Changes in Market Liquidity Around Earnings Announcements?
Kiridaran (Giri) Kanagaretnam , Dennis J. Whalen and Gerald J. Lobo
McMaster University - Michael G. DeGroote School of Business , Otterbein College - Department of Business, Accounting & Economics and University of Houston - C.T. Bauer College of Business
Date Posted: January 26, 2005
Working Paper Series
891 downloads

Incl. Electronic Paper Are Client-Perceived Audit Firm Reputation and Audit Team Attributes Associated with Bign Audit Fees?
 El'fred Boo and Hian Chye Koh
Nanyang Technological University (NTU) - Nanyang Business School and SIM University (UniSIM)
Date Posted: May 15, 2004
Working Paper Series
443 downloads

Incl. Fee Electronic Paper Are Corporate Governance Attributes Associated with Accounting Conservatism?
Accounting & Finance, Vol. 51, Issue 4, pp. 1007-1030, 2011
 Roslinda Lim
affiliation not provided to SSRN
Date Posted: November 03, 2011
Accepted Paper Series
2 downloads

Incl. Electronic Paper Are Delaware Firms Oranges? Fundamental Attributes and the Delaware Effect
1st Annual Conference on Empirical Legal Studies Paper
 Feng Chen , Kenton K. Yee and Yong Keun Yoo
University of Toronto - Rotman School of Management , Mellon Capital Management and Korea University Business School
Date Posted: July 05, 2006
Working Paper Series
176 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
1000 downloads

Incl. Electronic Paper Are Different Markets Equally Valuing Non-Controlling Interests? A Cross-Country Comparison Approach
 Ana Isabel Lopes and Isabel Costa Lourenço
ISCTE-IUL and ISCTE - IUL Business School
Date Posted: May 21, 2012
Last Revised: February 05, 2013
Working Paper Series
34 downloads

Incl. Electronic Paper Are Dividends Disappearing? Dividend Concentration and the Consolidation of Earnings
USC CLEO Research Paper No. C02-17; USC FBE Working Paper No. 02-9
 Harry DeAngelo , Linda DeAngelo and Douglas J. Skinner
University of Southern California - Marshall School of Business - Finance and Business Economics Department , University of Southern California - Marshall School of Business - Finance and Business Economics Department and The University of Chicago - Booth School of Business
Date Posted: August 15, 2002
Working Paper Series
1972 downloads

Are Dividends Disappearing? Dividend Concentration and the Consolidation of Earnings
Journal of Financial Economics, Forthcoming
 Harry DeAngelo , Linda DeAngelo and Douglas J. Skinner
University of Southern California - Marshall School of Business - Finance and Business Economics Department , University of Southern California - Marshall School of Business - Finance and Business Economics Department and The University of Chicago - Booth School of Business
Date Posted: September 16, 2003
Accepted Paper Series

Incl. Electronic Paper Are Earnings Surprises Costly?
 Beverly R. Walther and Richard H. Willis
Northwestern University - Department of Accounting Information & Management and Vanderbilt University - Accounting
Date Posted: September 27, 1999
Working Paper Series
545 downloads

Are Executive Stock Options Associated with Future Earnings
Journal of Accounting & Economics, Vol. 36, Nos. 1-3, pp. 3-43, December 2003
 Michelle Hanlon , Shivaram Rajgopal and Terry J. Shevlin
Massachusetts Institute of Technology (MIT) - Sloan School of Management , Emory University - Goizueta Business School and University of California-Irvine
Date Posted: November 05, 2003
Accepted Paper Series

Incl. Electronic Paper Are Executive Stock Options Associated with Future Earnings?
JAE Boston Conference October 2002
 Michelle Hanlon , Shivaram Rajgopal and Terry J. Shevlin
Massachusetts Institute of Technology (MIT) - Sloan School of Management , Emory University - Goizueta Business School and University of California-Irvine
Date Posted: January 06, 2004
Working Paper Series
1543 downloads

Incl. Electronic Paper Are Extensive Audits 'Good News'? Market Perceptions of Abnormal Audit Fees and Fair Value Disclosures
 Ulf Mohrmann , Jan Riepe and Ulrike Stefani
University of Konstanz - Department of Economics , Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management) and University of Konstanz - Department of Economics
Date Posted: April 25, 2013
Working Paper Series
36 downloads

Incl. Electronic Paper Are Female Auditors Still Women? Analyzing the Sex Differences Affecting Audit Quality
 Kris Hardies , Diane Breesch and Joël Branson
University of Antwerp , Vrije Universiteit Brussel and Vrije Universiteit Brussel VUB
Date Posted: June 10, 2009
Last Revised: February 19, 2010
Working Paper Series
861 downloads

Incl. Electronic Paper Are Financial Auditors Overconfident in Their Ability to Assess Risks Associated with Enterprise Resource Planning Systems?
Journal of Information Systems, Forthcoming
 James E. Hunton , Arnold Wright and Sally Wright
Bentley University - Department of Accountancy , Northeastern University - Accounting Area and University of Massachusetts at Boston
Date Posted: April 14, 2005
Accepted Paper Series
803 downloads

Incl. Electronic Paper Are Firms Myopic?: The Case of Contracting on Performance and Risk
AAA 2011 Management Accounting Section (MAS) Meeting Paper
 Jennifer L. Brown , Katharine D. Drake and Melissa Martin
Arizona State University (ASU) - W.P. Carey School of Business , University of Arizona - Department of Accounting and Arizona State University (ASU)
Date Posted: August 16, 2010
Last Revised: March 07, 2013
Working Paper Series
91 downloads

Incl. Electronic Paper Are Firms with Negative Book Equity in Financial Distress?
Finance and Corporate Governance Conference 2010 Paper
 Tze Chuan Ang
The University of Melbourne
Date Posted: January 20, 2010
Last Revised: March 10, 2010
Working Paper Series
256 downloads

Incl. Electronic Paper Are Foreign Earnings Disclosures Value-Relevant? Disaggregation Solves the Puzzle
22nd Australasian Finance and Banking Conference 2009
 Robert Joliet and Aline Muller
IESEG School of Management Lille/Paris and HEC Management School University of Liège
Date Posted: August 26, 2009
Working Paper Series
69 downloads

Incl. Electronic Paper Are Fraud Specialists Effective at Modifying Audit Programs in the Presence of Fraud Risk?
(CAAA) 2008 Annual Conference Paper
 J. Efrim Boritz , Natalia Kochetova-Kozloski and Linda A Robinson
University of Waterloo - School of Accounting and Finance , Saint Mary’s University - Sobey School of Business and affiliation not provided to SSRN
Date Posted: January 08, 2008
Last Revised: February 28, 2012
Working Paper Series
75 downloads

Are Fundamentals Priced in the Bond Market?
Contemporary Accounting Research, Vol. 20, No. 3, Fall 2003
 Inder K. Khurana and KK Raman
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Texas at San Antonio
Date Posted: November 24, 2003
Accepted Paper Series

Incl. Electronic Paper Are Going Concern Opinions Associated with the Reversal of Financial Distress for Bankrupt Firms?
 Daniel Bryan , Samuel L. Tiras and Clark M. Wheatley
University of Washington, Tacoma , Louisiana State University and Florida International University (FIU) - School of Accounting
Date Posted: June 20, 2010
Working Paper Series
292 downloads

Are Group Judgments and Memories for Audit Evidence Susceptible to Recency Effects?
 Sunita Ahlawat
Rutgers, The State University of New Jersey - Accounting & Information Systems
Date Posted: March 26, 1998
Working Paper Series

Are IFRS and U.S. GAAP Converging? Some Evidence from People's Republic of China Companies Listed on the New York Stock Exchange
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
 John L. Haverty
St. Joseph's University
Date Posted: April 06, 2004
Working Paper Series

Incl. Electronic Paper Are IFRS Income Statements Comparable?
 Christopher Hossfeld
ESCP Europe
Date Posted: January 16, 2011
Working Paper Series
135 downloads

Incl. Electronic Paper Are IFRS Value-Relevant for Separate Financial Statements? Evidence from the Italian Stock Market
 Vera Palea
University of Turin
Date Posted: August 12, 2012
Last Revised: October 31, 2012
Working Paper Series
22 downloads

Incl. Electronic Paper Are IFRS-based and US GAAP-based Accounting Amounts Comparable?
Journal of Accounting & Economics, Vol. 54, Issue 1, pp. 68-93, August 2012, Rock Center for Corporate Governance at Stanford University Working Paper No. 78
 Mary E. Barth , Wayne R. Landsman , Mark H. Lang and Christopher D. Williams
Stanford University - Graduate School of Business , University of North Carolina (UNC) at Chapel Hill - Accounting Area , University of North Carolina at Chapel Hill and University of Michigan - Stephen M. Ross School of Business
Date Posted: April 07, 2010
Last Revised: September 19, 2012
Accepted Paper Series
2583 downloads

Incl. Electronic Paper Are In-Process Research and Development Charges Too Aggressive? Evidence from Acquired Firms' R&D Expenses and Acquirers' IPRD Charges
 Thomas D. Dowdell Jr., Steve C. Lim and Eric Press
North Dakota State University , Texas Christian University - M.J. Neeley School of Business and Temple University - Department of Accounting
Date Posted: October 21, 2005
Working Paper Series
223 downloads

Incl. Electronic Paper Are Independent Audit-Committee Members Objective? Experimental Evidence
Accounting Review, Vol. 84, No. 6, 2009
 Matthew J. Magilke , Brian W. Mayhew and Joel Pike
Claremont McKenna College , University of Wisconsin, Madison - Department of Accounting and Information Systems and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: June 30, 2009
Last Revised: July 01, 2009
Accepted Paper Series
689 downloads

Incl. Fee Electronic Paper Are Industry Specialists More Efficient and Effective in Performing Analytical Procedures? A Multi-Stage Analysis
International Journal of Auditing, Vol. 12, No. 3, pp. 243-260, November 2008
 Wendy Green
University of New South Wales (UNSW) - School of Accounting
Date Posted: November 03, 2008
Accepted Paper Series
3 downloads

Incl. Electronic Paper Are Information Attributes Priced?
AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers
 Marlene Plumlee and Christine A. Botosan
University of Utah - School of Accounting and University of Utah - School of Accounting and Information Systems
Date Posted: December 06, 2003
Working Paper Series
947 downloads

Incl. Electronic Paper Are Insider Trades and Earnings Management Related?
 Julia Sawicki
Instituto Superior de Economia e Gestão
Date Posted: June 10, 2005
Working Paper Series
313 downloads

Incl. Electronic Paper Are International Financial Reporting Standards (IFRS) an Unstoppable Juggernaut for US and Global Financial Reporting?
The Business Review, Cambridge, Vol. 10, No. 1, Summer 2008
 Murphy Smith
Murray State University - College of Business
Date Posted: April 24, 2008
Last Revised: March 14, 2010
Accepted Paper Series
1381 downloads

Are Investors Confused by Restatements after Sarbanes-Oxley?
Accounting Review, Vol. 86, No. 2, pp. 507-539, 2011, AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
 Jeffrey J. Burks
University of Notre Dame
Date Posted: September 12, 2008
Last Revised: April 14, 2011
Accepted Paper Series

Incl. Electronic Paper Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements?
W. Brooke Elliott
University of Illinois at Urbana-Champaign
Date Posted: February 09, 2004
Working Paper Series
481 downloads

Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements?
Accounting Review, Vol. 81, No. 1, 2006
 W. Brooke Elliott
University of Illinois at Urbana-Champaign
Date Posted: January 22, 2008
Accepted Paper Series

Incl. Electronic Paper Are Investors Misled by 'Pro Forma' Earnings?
Contemporary Accounting Research, Vol. 24, No. 4, Winter 2005
 W. Bruce Johnson and William C. Schwartz Jr.
University of Iowa - Department of Accounting and University of Arizona - Department of Accounting
Date Posted: January 08, 2002
Working Paper Series
1054 downloads


 

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