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SSRN eLibrary Search Results
JEL Code: M41
5,139,782 Total downloads
Showing Papers 1,781 - 1,830 of 11,070
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Incl. Electronic Paper 股權分置改革能否改善中國上市公司的盈餘資訊內涵?(Does Nontradable Share Reform Improve the Informativeness of Earnings in China?)
Journal of Accounting Review, Volume 60, 2015
Hsin-Yi Chi , Tzu-Ching Weng , Chang-Tian Yang and Pi-Yu Lu
National Chung Hsing University - Department of Accounting , Feng Chia University , National Changhua University of Education and Independent
Date Posted: March 12, 2015
Accepted Paper Series
20 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
14 downloads

Incl. Electronic Paper 強制以XBRL申報財務報告能否降低資訊不對稱?(Does Mandatory Filing of XBRL Financial Reports Reduce the Information Asymmetry?)
Journal of Accounting Review, Vol. 60, No. 1, 2015
Ching-Chieh Lin , Chung-Fern Wu and Sue-Tzeng Chuang
I-Shou University , National Taiwan University and I-Shou University-Department of Accounting
Date Posted: March 21, 2015
Accepted Paper Series
24 downloads

Incl. Electronic Paper ‘Metaphoring’ People out of this World: A Critical Discourse Analysis of a Chairman’s Statement of a UK Defense Firm
Accounting Forum, Vol. 36 No. 3 (2012), pp. 178-193
Doris M. Merkl-Davies and Veronika Koller
Bangor University and Lancaster University
Date Posted: May 20, 2011
Last Revised: April 27, 2013
Accepted Paper Series
198 downloads

Incl. Electronic Paper ‘Is Residual Income Model (RIM) Really Superior to Dividend Discount Model (DDM)?’ – A Misconception
IOSR Journal of Business and Management (IOSR-JBM), Volume 5, Issue 6 (Nov. -Dec.), Page 36-44 , ISSN: 2278-487X. DOI: 10.9790/487X-0563644, 2012
Mohammad Ali Tareq
Malaysia-Japan International Institute of Technology (MJIIT), Universiti Technologi Malaysia (UTM)
Date Posted: November 22, 2012
Last Revised: May 05, 2013
Accepted Paper Series
204 downloads

Incl. Electronic Paper ‘Deprival Value’ vs ‘Fair Value’ Measurement for Contract Liabilities: How to Resolve the ‘Revenue Recognition’ Conundrum?
Accounting and Business Research, 41, no. 5: 491–514.,
Joanne Horton , Richard H. Macve and George Serafeim
University of Exeter Business School , London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Harvard University - Harvard Business School
Date Posted: July 07, 2006
Last Revised: July 19, 2013
Accepted Paper Series
823 downloads

Incl. Electronic Paper Упущенная Выгода При Отказе Покупателя От Части Закупок По Контракту: Счетоводство (Loss of Profits in Case of Failure of the Buyer of the Procurement Contract: Accounting)
Economic Strategies, Forthcoming
Andrey Alekseevich Mitskevitch
Russian Presidential Academy of National Economy and Public Administration (RANEPA) - SHFM Graduate School of Finance and Management
Date Posted: November 22, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper Предметное поле учета: о чем пишут в российских и англоязычных научных журналах? (Accounting Research Domain: Some Reflections from Russian and International Academic Journals)
Вестник УрФУ. Серия: Экономика и управление. 2015. Т. 14. № 1. С. 131-148. (Vestnik UrFU. Economics and Management Series. 2015. V. 14. № 1. P. 131-148.),
Olga N. Volkova and Jana V. Loginova
National Research University Higher School of Economics and National Research University Higher School of Economics
Date Posted: May 14, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper От ремесла к институту: эволюция бухгалтерского учета в Италии от Средневековья до Нового времени (From Craft to Institution: Accounting in Italy from the Middle Ages to the Early Modern Period)
Вопросы экономики, № 11, 2012, с. 135-152,
Olga N. Volkova
National Research University Higher School of Economics
Date Posted: July 02, 2013
Last Revised: July 25, 2013
Accepted Paper Series
15 downloads

Incl. Electronic Paper Интерни обрачун у функцији доношења пословних одлука (Internal Calculation in Term Business Decision Making)
Ekonomika, Vol 60, Issue 1, pp 117-125, 2014
Jugoslav Anicic , Miloje Jelic , Jasminka Djurovic , Srecko Radoicic and Zivojin Prokopovic
Univerzitet Union - Nikola Tesla , Independent , Business School of Applied Studies Blace , Business School of Applied Studies Blace and Independent
Date Posted: May 10, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Инвестиционная позиция и учетная информация: глобальные изменения и локальные решения (Investment Position and Accounting Information: Global Change and Local Solutions)
Основы экономики, управления и права, 1(1), 2012, pp.154-160,
Svitlana Kuznetsova
Alfred Nobel University Dnipropetrovs'k
Date Posted: September 08, 2014
Accepted Paper Series
15 downloads

Incl. Electronic Paper Властоментальность: К Вопросу Об Определении Объекта Исследований ('Governmentality' in Russian: The Concept and the Research Domain)
Политическая концептология: журнал метадисциплинарных исследований. 2014. № 2. С. 20-24. (THE POLITICAL CONCEPTOLOGY: JOURNAL OF METADISCIPLINARY RESEARCH. 2014. No 2. P. 20-24.),
Olga N. Volkova
National Research University Higher School of Economics
Date Posted: May 31, 2014
Last Revised: December 22, 2014
Accepted Paper Series
11 downloads

Incl. Electronic Paper ¿Es La Mcvl Representativa De Las Prestaciones Del Sistema Público De Pensiones? (Is the Continuous Sample of Working Lives (CSWL) Representative of the Benefits Provided by the Spanish Public Pension System?)
Juan Manuel Pérez Salamero González , Marta Regúlez-Castillo and Carlos Vidal-Meliá
University of Valencia - Department of Financial Economics , University of the Basque Country - Department of Applied Economics III (Econometrics and Statistics) and University of Valencia - Department of Financial Economics
Date Posted: January 13, 2015
Last Revised: March 21, 2015
Working Paper Series
26 downloads

Your Governance or Mine?
Australian Accounting Review, 21, 406-417. (DOI: 10.1111/j.1835-2561.2011.00147.x)
Andrew Ferguson , Matthew Grosse , Stephen Kean and Tom Scott
University of Technology, Sydney - Discipline of Accounting , University of Technology Sydney (UTS) - School of Accounting , University of Otago and University of Auckland
Date Posted: August 09, 2013
Accepted Paper Series

XBRL: An Impacts Framework and Research Challenge
Journal of Emerging Technologies in Accounting, Vol. 3, pp. 97-116, 2006
Amelia A. Baldwin , Carol E. Brown and Brad S. Trinkle
University of Arkansas at Fort Smith , Oregon State University - College of Business and Mississippi State University - School of Accountancy
Date Posted: October 19, 2007
Accepted Paper Series

XBRL: An (Open) Source of Enlightenment or Disillusion?
European Accounting Review, Vol. 16, No. 3, pp. 585-623, 2007
Joanne Locke and Alan D. Lowe
University of Waikato and University of Waikato
Date Posted: June 28, 2007
Last Revised: November 11, 2007
Accepted Paper Series

Incl. Electronic Paper XBRL, Excel or PDF? The Effects of Technology Choice on the Analysis of Financial Information
CAAA Annual Conference 2011
Diane Joyce Janvrin , Robert E. Pinsker and Maureen Mascha
Iowa State University - Department of Accounting and Finance , Florida Atlantic University and Marquette University
Date Posted: January 14, 2011
Working Paper Series
377 downloads

Incl. Electronic Paper XBRL and Interoperability of Financial Statements in the U.S.
Hongwei (Harry) Zhu and Harris Wu
University of Massachusetts Lowell and Old Dominion University
Date Posted: April 01, 2010
Working Paper Series
433 downloads

Incl. Electronic Paper Współczynnik Przejęcia Niezbędnym Parametrem Oceny IPO (Takeover Ratio as the Parameter to Evaluate IPO)
Tadeusz Dudycz
Wroclaw University of Technology
Date Posted: January 19, 2013
Last Revised: April 04, 2013
Working Paper Series
24 downloads

Write-Offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives
European Accounting Review, Vol. 22, No. 1, 117-150, 2013, DOI: 10.1080/09638180.2012.661938
Urska Kosi and Aljosa Valentincic
Independent and University of Ljubljana - Faculty of Economics
Date Posted: December 21, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Write-Down Timeliness, Line-of-Business Disclosures and Investors' Interpretations of Segment Divestiture Announcements
Journal of Business Finance & Accounting, Vol. 31, No. 9-10, pp. 1261-1299, November 2004
Denton Collins and Steven L. Henning
Texas Tech University - Area of Accounting and Southern Methodist University
Date Posted: November 29, 2004
Accepted Paper Series
15 downloads

Would Requiring Ex-Post Earnings Revisions Reduce Earnings Manipulation?
Lou X. Orchard
Wichita State University
Date Posted: June 22, 2006
Working Paper Series

Incl. Electronic Paper Worldscope meets Compustat: A Comparison of Financial Databases
Niels Ulbricht and Christian Weiner
University of Mannheim - Department of Business Administration and Finance and Humboldt University of Berlin - School of Business and Economics
Date Posted: December 20, 2005
Working Paper Series
959 downloads

Incl. Electronic Paper Working on the Weekend: Do Analysts Strategically Time the Release of Their Recommendation Revisions?
Lynn L. Rees , Nathan Y. Sharp and Paul A. Wong
Texas A&M University (TAMU) - Department of Accounting , Texas A&M University (TAMU) - Department of Accounting and Texas A&M University (TAMU) - Department of Accounting
Date Posted: November 15, 2013
Last Revised: December 24, 2014
Working Paper Series
126 downloads

Incl. Electronic Paper Working Capital, Profitability, Liquidity and Solvency of Healthcare Insurance Companies
BBR - Brazilian Business Review, v. 7, n. 2, Vitória-ES, May - August 2010, pp. 37 - 59, ISSN 1808-2386,
Andre Guimaraes and Valcemiro Nossa
Pace University - Lubin School of Business and affiliation not provided to SSRN
Date Posted: July 28, 2012
Accepted Paper Series
463 downloads

Incl. Electronic Paper Working Capital Management and Financial Planning (Administración del Capital de Trabajo y Planeación Financiera) (Spanish)
Ignacio Velez-Pareja and Miguel Ricardo Davila
Grupo Consultor CAV Capital Advisory & Valuation and Pontifical University Javeriana Cali
Date Posted: February 15, 2011
Last Revised: September 22, 2011
Working Paper Series
1019 downloads

Incl. Electronic Paper Working Capital Management (Slides)
Ignacio Velez-Pareja
Grupo Consultor CAV Capital Advisory & Valuation
Date Posted: July 23, 2010
Last Revised: February 26, 2013
Working Paper Series
698 downloads

Working Capital Leverage: A Conceptual Critique and Modified Formulation
International Journal of Management Research and Business Strategy ( IJMRBS ), Vol. 2, Issue 2, April 2013
Sandip Sinha
Dwijendralal College
Date Posted: June 12, 2011
Last Revised: July 06, 2013
Accepted Paper Series

Incl. Electronic Paper Working Capital Approaches and Firm's Profitability of Manufacturing Companies in Sri Lanka
Pirashanthini S, Tharmila K & Velnampy T(2013). Working capital approaches and firm’s profitability of manufacturing companies in Sri Lanka. Comprehensive Research Journal of Management and Business Studies (CRJMBS) Vol. 1(2) pp. 024 - 030,
Pirashanthini S II , Tharmila Kanagalingam and Velnampy Thirunavukkarasu
University of Jaffna , University of Jaffna and University of Jaffna
Date Posted: January 21, 2014
Accepted Paper Series
124 downloads

Incl. Electronic Paper Women Empowerment Through Micro-Credit — A Special Reference to Jaffna District
Rathiranee, Y & Semasinghe, D. M (2013). Women Empowerment Through Micro-credit:A Special Reference to Jaffna District. Journal of US-China Public Administration, 3 (10), 338-344.
Rathiranee Yogendrarajah and Dissanayake Semasinghe
University of Jaffna and University of Kelaniya
Date Posted: February 03, 2014
Accepted Paper Series
76 downloads

Incl. Electronic Paper Witnessing Your Own Cognitive Bias: A Compendium of Classroom Exercises
Issues in Accounting Education, Forthcoming
Rebecca G. Fay and Norma R. Montague
East Carolina University - College of Business and Wake Forest University - School of Business
Date Posted: July 03, 2014
Last Revised: September 12, 2014
Accepted Paper Series
270 downloads

Incl. Electronic Paper Within-Industry Timing of Earnings Warnings: Do Managers Herd?
Review of Accounting Studies, Vol. 15, No. 4, 2010
Senyo Y. Tse and Jenny Wu Tucker
Texas A&M University - Lowry Mays College & Graduate School of Business and University of Florida - Warrington College of Business Administration
Date Posted: September 02, 2005
Last Revised: March 11, 2013
Accepted Paper Series
448 downloads

Incl. Electronic Paper Within- and Between-Group Agreement in Supervisor’s Evaluative Behaviours: Do Evaluative ‘Styles’ Exist?
ERIM Report Series Reference No. ERS-2010-002-F&A
Jan Noeverman
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Date Posted: January 13, 2010
Working Paper Series
42 downloads

Incl. Electronic Paper With Subsidized Debt How do we Adjust the WACC?
Joseph Tham and Ignacio Velez-Pareja
Duke University - Duke Center for International Development in the Sanford School of Public Policy and Grupo Consultor CAV Capital Advisory & Valuation
Date Posted: March 31, 2005
Working Paper Series
539 downloads

Incl. Electronic Paper Winners and Losers in Multiple Failures at Enron and Some Policy Changes
Hrishikesh D. Vinod
Fordham University - Department of Economics
Date Posted: February 13, 2002
Working Paper Series
944 downloads

Incl. Electronic Paper Wink, Wink, Nudge Judge: Persuading U.S. Courts to Take Accountants Seriously in Federal Securities Cases, with Help from the U.K. Companies Act
16 Tenn. J. Bus. L. (2015)
Kurt S. Schulzke
Kennesaw State University
Date Posted: January 29, 2015
Last Revised: June 06, 2015
Accepted Paper Series
69 downloads

Incl. Electronic Paper Will Women Lead the Way? Gender and Information Preferences in Investment Decisions
Leda Nath , Lori Holder-Webb and David Wood
University of Wisconsin - Whitewater , Western New England University - Department of Accounting and Finance and Boston College
Date Posted: February 13, 2009
Working Paper Series
205 downloads

Incl. Electronic Paper Will the Convergence Towards a ‘High Quality’ Accounting Standard be the Natural Result?; A Study on a Game Theory for the Consequences of Global Accounting Convergence
Satoshi Taguchi
Doshisha University
Date Posted: February 22, 2011
Working Paper Series
182 downloads

Incl. Electronic Paper Will the Convergence Towards a 'High Quality' Accounting Standard Be the Natural Result? A Study on a Game Theory for the Consequences of Global Accounting Convergence
Satoshi Taguchi
Doshisha University
Date Posted: January 18, 2011
Working Paper Series
72 downloads

Incl. Electronic Paper Will Private-Label Securitization Return?
William J. Dodwell
Capital Markets Consultant
Date Posted: June 24, 2010
Last Revised: October 13, 2011
Working Paper Series
132 downloads

Incl. Fee Electronic Paper Why You Don’t Get Published: An Editor’s View
Accounting & Finance, Vol. 52, Issue 2, pp. 343-358, 2012
Michael E. Bradbury
Massey University
Date Posted: April 21, 2012
Accepted Paper Series
2 downloads

Incl. Electronic Paper Why Were There Fire Sales of Mortgage-Backed Securities by Financial Institutions during the Financial Crisis?
Charles A. Dice Center Working Paper No. 2013-02, Fisher College of Business Working Paper No. 2013-03-02
Craig B. Merrill , Taylor Nadauld , René M. Stulz and Shane M. Sherlund
Brigham Young University , Brigham Young University , Ohio State University (OSU) - Department of Finance and Federal Reserve Board of Governors
Date Posted: February 26, 2013
Last Revised: May 15, 2014
Working Paper Series
209 downloads

Incl. Electronic Paper Why We Subtract the Change in Working Capital When Defining Free Cash Flows? A Pedagogical Note (in Spanish)
Interfase, Vol. 3, No. 5, pp. 75-78, 2009
Ignacio Velez-Pareja
Grupo Consultor CAV Capital Advisory & Valuation
Date Posted: May 20, 2005
Last Revised: March 28, 2011
Accepted Paper Series
1077 downloads

Incl. Electronic Paper Why We Subtract the Change in Working Capital When Defining Cash Flows? A Pedagogical Note
Ignacio Velez-Pareja
Grupo Consultor CAV Capital Advisory & Valuation
Date Posted: May 12, 2005
Last Revised: January 11, 2015
Working Paper Series
3771 downloads

Incl. Electronic Paper Why We Need Carbon Pricing: A Social and Environmental Accounting Perspective
Journal of Law and Financial Management, Vol. 10, No. 2, pp. 9-15, December 2011
Sumit K. Lodhia
Australian National University (ANU) - Faculty of Economics & Commerce
Date Posted: January 31, 2012
Accepted Paper Series
301 downloads

Incl. Electronic Paper Why Was Internet IPO Underpricing So Severe?
Larry DuCharme , Shivaram Rajgopal and Stephan Sefcik
University of Washington , Emory University - Goizueta Business School and University of Washington - Department of Accounting
Date Posted: October 04, 2001
Working Paper Series
1159 downloads

Incl. Electronic Paper Why Stock Options are the Best Form of Executive Compensation (And How to Make Them Even Better)
Richard A. Booth
Villanova University School of Law
Date Posted: September 11, 2009
Working Paper Series
532 downloads

Incl. Electronic Paper Why Pre-Tax Discount Rates Should be Avoided
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 5, No. 2, pp. 2-5, 2010
Kevin Thomas Davis
University of Melbourne - Department of Finance
Date Posted: February 05, 2011
Accepted Paper Series
232 downloads

Incl. Electronic Paper Why Not Allow the FASB and IASB Standards to Compete in the U.S.?
Yale SOM Working Paper No. AC-02
Ronald A. Dye and Shyam Sunder
Northwestern University - Department of Accounting Information & Management and Yale University - School of Management
Date Posted: May 31, 2001
Working Paper Series
1942 downloads

Why Not Allow the FASB and IASB Standards to Compete in the U.S.?
Accounting Horizons, Vol. 15, No. 3, September 2001
Ronald A. Dye and Shyam Sunder
Northwestern University - Department of Accounting Information & Management and Yale University - School of Management
Date Posted: November 29, 2001
Accepted Paper Series


 

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