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Full Text Papers: 393,706
Authors: 226,701
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SSRN eLibrary Search Results
JEL Code: M4
5,292,614 Total downloads
Showing Papers 1,781 - 1,830 of 13,021
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Incl. Electronic Paper The Information Content of Goodwill Impairments and the Adoption of SFAS 142
Daniel A. Bens , Wendy Heltzer and Benjamin Segal
INSEAD , DePaul University - College of Commerce and INSEAD - Accounting & Control Area
Date Posted: July 23, 2007
Working Paper Series
1255 downloads

The Information Content of Forward-Looking Statements in Corporate Filings – A Naive Bayesian Machine Learning Approach
Journal of Accounting Research, Forthcoming
 Feng Li
University of Michigan at Ann Arbor - Stephen M. Ross School of Business
Date Posted: June 13, 2010
Accepted Paper Series

Incl. Electronic Paper The Information Content of Earnings Following Restatements
 Wendy M. Wilson
Southern Methodist University (SMU) - Edwin L. Cox School of Business
Date Posted: January 22, 2006
Working Paper Series
659 downloads

Incl. Electronic Paper The Information Content of Earnings Announcements in Denmark
University of Aarhus CAF Working Paper No. 177
 Carina Sponholtz
University of Aarhus - School of Economics and Management
Date Posted: June 03, 2004
Working Paper Series
336 downloads

The Information Content of Earnings and Turnover Announcements in France
The European Accounting Review, Vol. 10, No.4, 2001
 Jean-Francois Gajewski and Bertrand P. Quere
University of Savoie, IREGE and University of Grenoble - Graduate School of Business
Date Posted: March 14, 2002
Accepted Paper Series

The Information Content of Earnings and Prices: A Simultaneous Equations Approach
 William H. Beaver , Mary Lea McAnally and Christopher H. Stinson
Stanford University , Texas A&M University (TAMU) - Department of Accounting and University of Texas at Austin - Department of Accounting
Date Posted: September 04, 1995
Working Paper Series

The Information Content of Defence Documents in UK Contested Takeovers
Journal of Business Finance and Accounting, Vol. 25, No. 1, pp. 115-143, 1998
 T. E. Cooke , Bernard Pearson and Robert G. Luther
University of Exeter Business School , University of Exeter Business School - Department of Economics and University of the West of England (UWE) - Bristol Business School
Date Posted: March 18, 2009
Accepted Paper Series

Incl. Fee Electronic Paper The Information Content of Concurrently Announced Earnings, Cash Dividends, and Stock Dividends: An Investigation of the Chinese Stock Market
Journal of International Financial Management & Accounting, Vol. 13, No. 2, pp. 101-124, 2002
 Gong-meng Chen , Michael Firth and Ning Daniel Gao
Hong Kong Polytechnic University - School of Accounting and Finance , Lingnan University - Department of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: January 17, 2003
Accepted Paper Series
28 downloads

Incl. Electronic Paper The Information Content of Commercial Banks’ Fair Value Disclosures of Loans Under SFAS No. 107
 Seungmin Chee
University of Oregon - Charles H. Lundquist School of Business
Date Posted: October 08, 2012
Working Paper Series
49 downloads

Incl. Electronic Paper The Information Content of Changes in Financial Leverage
 Valentin Dimitrov and Prem C. Jain
Rutgers, The State University of New Jersey - Accounting & Information Systems and Georgetown University - Department of Accounting and Business Law
Date Posted: September 01, 2003
Working Paper Series
847 downloads

The Information Content of Business Combination Disclosure Level
Accounting Review, Forthcoming
 Ron Shalev
New York University (NYU) - Leonard N. Stern School of Business
Date Posted: July 31, 2008
Last Revised: August 28, 2008
Accepted Paper Series

The Information Content of British and Japanese, Annual and Interim Earnings Announcements: A Price and Trading Volume Approach
 Edwin R. Etter
Syracuse University - Whitman School of Management
Date Posted: May 21, 1998
Working Paper Series

Incl. Electronic Paper The Information Content of Brand Attributes
 Natalie Mizik and Robert Jacobson
University of Washington and Diogenes Consulting
Date Posted: June 03, 2007
Working Paper Series
544 downloads

Incl. Electronic Paper The Information Content of Annual Earnings Announcements and Mandatory Adoption of IFRS
Journal of Accounting & Economics (JAE), Forthcoming
 Wayne R. Landsman , Edward L. Maydew and Jacob R. Thornock
University of North Carolina (UNC) at Chapel Hill - Accounting Area , University of North Carolina at Chapel Hill - Accounting Area and University of Washington - Michael G. Foster School of Business
Date Posted: February 04, 2009
Last Revised: September 19, 2012
Accepted Paper Series
1341 downloads

Incl. Electronic Paper The Information Content of Analyst Stock Recommendations
Parker Center for Investment Research Working Papers
 Susan D. Krische and Charles M.C. Lee
American University - Kogod School of Business and Stanford University - Graduate School of Business
Date Posted: February 18, 2001
Working Paper Series
2202 downloads

The Information Content of Accounting Earnings and Cash Flows Measures of Performance: The Role of the Cash Recovery Rate
Review of Accounting and Finance, 2008, Vol. 7, Iss: 4, pp. 372-395
Amal A. Said , Hassan R. HassabElnaby and Tanya S. Nowlin
University of Toledo , University of Toledo - Department of Accounting and affiliation not provided to SSRN
Date Posted: September 03, 2001
Last Revised: January 02, 2013
Accepted Paper Series

Incl. Electronic Paper The Information Content of Accounting Disclosures for Forecasting Sales of Manufacturing Firms
 Logan B. Steele and Mark A. Trombley
University of Connecticut and University of Arizona - Eller College of Management
Date Posted: September 17, 2011
Last Revised: July 26, 2012
Working Paper Series
115 downloads

The Influences of Financial Statement Recognition and Analyst Coverage on the Market's Valuation of R&D Capital
Accounting Review, October 2007
 Michael D. Kimbrough
University of Maryland - Robert H. Smith School of Business
Date Posted: May 16, 2007
Accepted Paper Series

Incl. Electronic Paper The Influence of Ultimate Ownership on Earnings Management: Evidence from Indonesia
Global Journal of Business Research, Vol. 5, No. 5, pp. 61-69, 2011
 I. Putu Sugiartha Sanjaya
Atma Jaya Yogyakarta University
Date Posted: July 05, 2011
Accepted Paper Series
175 downloads

Incl. Electronic Paper The Influence of Timely Reviews on the Credibility of Quarterly Earnings
 David Manry , Samuel L. Tiras and Clark M. Wheatley
University of New Orleans - College of Business Administration - Department of Accounting , Louisiana State University and Florida International University (FIU) - School of Accounting
Date Posted: July 20, 1999
Working Paper Series
450 downloads

Incl. Electronic Paper The Influence of the Financial Revolution on the Nature of Firms
CRSP Working Paper No. 525
 Raghuram G. Rajan and Luigi Zingales
University of Chicago - Booth School of Business and University of Chicago Booth School of Business
Date Posted: February 12, 2001
Working Paper Series
1035 downloads

Incl. Electronic Paper The Influence of the Audit Committee on Auditor Provided Tax Planning Services
 Dan S. Dhaliwal , Ronen Gal-Or , Vic Naiker and Divesh Sharma
University of Arizona - Department of Accounting , Northeastern University - Accounting Area , Monash University - Department of Accounting and Finance and Florida International University
Date Posted: May 03, 2013
Working Paper Series
38 downloads

Incl. Electronic Paper The Influence of Tax and Non-Tax Factors on Banks' Choice of Organizational Form
 Leslie D. Hodder , Mary Lea McAnally and Connie D. Weaver
Indiana University Bloomington - Department of Accounting , Texas A&M University (TAMU) - Department of Accounting and Texas A&M University
Date Posted: May 06, 2002
Working Paper Series
243 downloads

The Influence of Tax and Non-Tax Costs On Book-Tax Reporting Differences: Public and Private Firms
 Lillian F. Mills and Kaye J. Newberry
University of Texas at Austin - McCombs School of Business and University of Arizona - Department of Accounting
Date Posted: August 06, 2000
Working Paper Series

Incl. Electronic Paper The Influence of Size on Cost Behaviour Associated with Tactical and Operational Flexibility
Estudios de Economía, Vol. 38, No. 2, pp. 419-455, December 2011,
 Josep Argiles-Bosch and Josep García Blandón
University of Barcelona and Universitat Pompeu Fabra - Faculty of Economic and Business Sciences
Date Posted: May 08, 2012
Accepted Paper Series
19 downloads

Incl. Electronic Paper The Influence of Sensitivity Disclosures on Investor Judgments
 W. Brooke Elliott , Kevin E. Jackson and Steven D. Smith
University of Illinois at Urbana-Champaign , University of Illinois at Urbana-Champaign - Department of Accountancy and Brigham Young University
Date Posted: July 22, 2007
Last Revised: February 26, 2008
Working Paper Series
230 downloads

Incl. Electronic Paper The Influence of Regulation Fair Disclosure on Firm Financing Decisions
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
 Susan Albring , Monica Banyi , Dan S. Dhaliwal and Raynolde Pereira
Syracuse University - Joseph I. Lubin School of Accounting , University of Virginia (UVA) - McIntire School of Commerce , University of Arizona - Department of Accounting and University of Missouri at Columbia - School of Accountancy
Date Posted: September 19, 2008
Last Revised: November 20, 2010
Working Paper Series
411 downloads

Incl. Electronic Paper The Influence of Professional Qualification on Customers’ Perceived Quality of Accounting Services and Retention Decision
 Maja Zaman Groff , Neza Stumberger and Sergeja Slapnicar
University of Ljubljana - Faculty of Economics , University of Ljubljana and University of Ljubljana - Faculty of Economics
Date Posted: December 12, 2012
Working Paper Series
23 downloads

Incl. Electronic Paper The Influence of Performance and Reporting Goals on Managers' Choice of Reporting Complexity in Disclosures
 Kristina M. Rennekamp
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: August 27, 2012
Last Revised: February 14, 2013
Working Paper Series
125 downloads

Incl. Electronic Paper The Influence of PCAOB Regulatory Actions and Engagement Risk on Auditors’ Internal Audit Reliance Decisions
 Julie Petherbridge and William F. Messier Jr.
affiliation not provided to SSRN and University of Nevada, Las Vegas - Department of Accounting
Date Posted: September 21, 2010
Last Revised: September 10, 2012
Working Paper Series
244 downloads

Incl. Electronic Paper The Influence of Ownership on Accounting Information Expenditures
Contemporary Accounting Research, Forthcoming
 Leslie Eldenburg and Ranjani Krishnan
University of Arizona and Michigan State University - Department of Accounting & Information Systems
Date Posted: August 26, 2007
Accepted Paper Series
464 downloads

Incl. Electronic Paper The Influence of Ownership and Compensation Practices on Charitable Activities
 Leslie Eldenburg , Fabio B. Gaertner and Theodore H. Goodman
University of Arizona , University of Wisconsin - Madison - Department of Accounting and Information Systems and Purdue University - Department of Accounting
Date Posted: December 18, 2009
Last Revised: March 21, 2013
Working Paper Series
214 downloads

Incl. Electronic Paper The Influence of Organizational and Environmental Factors on Cost Systems Design in Egypt
British Journal of Economics, Finance and Management Sciences, March 2012, Vol. 4 (2), pp. 31-51
 Tariq Hassaneen Ismail and Nancy Mohamed Mahmoud
Cairo University - Faculty of Commerce and Cairo University - Faculty of Commerce
Date Posted: April 27, 2012
Last Revised: May 13, 2012
Accepted Paper Series
182 downloads

Incl. Electronic Paper The Influence of Observed Stock Price Changes on Analysts' Earnings Forecast Revisions: Experimental Evidence
 Jeffrey S. Miller and Lisa M. Sedor
University of Notre Dame - Department of Accountancy and DePaul University
Date Posted: January 24, 2006
Working Paper Series
278 downloads

The Influence of Non-audit Service Revenues and Client Pressure on External Auditors' Decisions to Rely on Internal Audit
Contemporary Accounting Research, Vol. 22, No. 1, 2005
 William L. Felix Jr., Audrey A. Gramling and Mario J. Maletta
University of Arizona - Department of Accounting , Bellarmine University and Northeastern University - D’Amore-McKim School of Business
Date Posted: December 01, 2004
Accepted Paper Series

Incl. Electronic Paper The Influence of National Culture on Government Budgeting Practices: An International Analysis
 Yanxia Qi and Yaw M. Mensah
China University of Petroleum - School of Business Administration, Department of Accounting and Finance and Rutgers Business School - Newark & New Brunswick
Date Posted: August 21, 2011
Working Paper Series
92 downloads

Incl. Electronic Paper The Influence of Myopic R&D Investment Decisions on Earnings Growth
 Airu Yen
Northeastern Illinois University - College of Business and Management
Date Posted: September 11, 2008
Working Paper Series
79 downloads

Incl. Electronic Paper The Influence of Materiality and Voluntary Incentives on Companies’ Decisions to Announce Accounting Restatements Through 8-K And/Or Amended Filings
 Marlene Plumlee and Teri Lombardi Yohn
University of Utah - School of Accounting and Indiana University
Date Posted: July 03, 2009
Working Paper Series
169 downloads

Incl. Electronic Paper The Influence of Law and Economics on Law and Accounting: Two Steps Forward, One Step Back
RESEARCH HANDBOOK ON THE ECONOMICS OF CORPORATE LAW, Claire Hill & Brett McDonnell, eds., Edward Elgar, 2011-2012, GWU Legal Studies Research Paper No. 531, GWU Law School Public Law Research Paper No. 531
 Lawrence A. Cunningham
George Washington University Law School
Date Posted: March 04, 2011
Accepted Paper Series
343 downloads

The Influence of Interim Auditor Reviews on the Association of Returns with Earnings
The Accounting Review, January 2003
 David Manry , Samuel L. Tiras and Clark M. Wheatley
University of New Orleans - College of Business Administration - Department of Accounting , Louisiana State University and Florida International University (FIU) - School of Accounting
Date Posted: November 20, 2002
Accepted Paper Series

Incl. Electronic Paper The Influence of Institutional Constraints on Outsourcing
Journal of Accounting Research, Forthcoming
 Ramji Balakrishnan , Leslie Eldenburg , Ranjani Krishnan and Naomi S. Soderstrom
University of Iowa - Department of Accounting , University of Arizona , Michigan State University - Department of Accounting & Information Systems and University of Colorado at Boulder
Date Posted: March 24, 2010
Accepted Paper Series
123 downloads

Incl. Electronic Paper The Influence of Insiders and Institutional Owners on the Value, Transparency, and Earnings Quality of Chilean Listed Firms
 Veronica Pizzaro , Sakthi Mahenthiran , David Cademartori and Roberto Curci
Pontifical Catholic University of Valparaiso , Butler University , Pontifical Catholic University of Valparaiso and Butler University - College of Business Administration
Date Posted: April 27, 2007
Working Paper Series
348 downloads

Incl. Electronic Paper The Influence of Independent and Effective Audit Committees on Earnings Quality
 Daniel M. Bryan , Carol Liu and Samuel L. Tiras
State University of New York (SUNY) - Accounting & Law , Louisiana State University and Louisiana State University
Date Posted: January 21, 2004
Working Paper Series
2074 downloads

The Influence of Forecast Dispersion on the Incremental Explanatory Power of Earnings, Book Value and Analyst Forecasts on Market Prices
Accounting Review, Forthcoming
 Daniel M. Bryan and Samuel L. Tiras
State University of New York (SUNY) - Accounting & Law and Louisiana State University
Date Posted: September 27, 2006
Accepted Paper Series

The Influence of Firm-Specific Characteristics on the Extent of Voluntary Disclosure in XBRL: Empirical Analysis of SEC Filings
International Journal of Accounting and Information Management, Forthcoming
 Devrimi Kaya
University of Erlangen-Nuremberg - Department of Accounting and Auditing
Date Posted: March 07, 2011
Last Revised: April 01, 2013
Accepted Paper Series

Incl. Electronic Paper The Influence of Family Ownership on the Quality of Accounting Information
Family Business Review, Vol. 23, pp. 246-265, September 2010
 Stefano Cascino , Amedeo Pugliese , Donata Mussolino and Chiara Sansone
London School of Economics , Queensland University of Technology - School of Accountancy , Second University of Naples and University of Naples Federico II
Date Posted: May 30, 2010
Last Revised: October 08, 2010
Accepted Paper Series
453 downloads

Incl. Electronic Paper The Influence of Equity Markets on Firm Financial Performance
 Peter N. Rampling
Southern Cross University - SCBS
Date Posted: December 10, 2011
Last Revised: January 23, 2012
Working Paper Series
32 downloads

The Influence of Documentation Specificity and Priming on Auditors’ Fraud Risk Assessments and Evidence Evaluation Decisions
Accounting Review, Forthcoming
 Jacqueline S. Hammersley , E. Michael Bamber and Tina Carpenter
University of Georgia - J.M. Tull School of Accounting , University of Georgia and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: September 03, 2009
Accepted Paper Series

Incl. Electronic Paper The Influence of Documentation Specificity and Priming on Auditors' Fraud Risk Assessments and Evidence Evaluation Decisions
 Jacqueline S. Hammersley , E. Michael Bamber and Tina Carpenter
University of Georgia - J.M. Tull School of Accounting , University of Georgia and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: February 11, 2008
Last Revised: September 08, 2009
Working Paper Series
370 downloads

The Influence of Decision Aids on User Behavior: Implications for Knowledge Acquisition and Inappropriate Reliance
 Steven M. Glover , Douglas F. Prawitt and Brian C. Spilker
Brigham Young University , Brigham Young University and Brigham Young University
Date Posted: November 11, 1996
Working Paper Series


 

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