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Abstracts: 484,096
Full Text Papers: 393,496
Authors: 226,618
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Last 12 months: 11,172,344
Last 30 days: 1,065,092

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SSRN eLibrary Search Results
JEL Code: M4
5,288,484 Total downloads
Showing Papers 181 - 230 of 13,017
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Incl. Electronic Paper The Effect of Corporate Tax Avoidance on the Cost of Equity
Beng Wee Goh , Jimmy Lee , Chee Yeow Lim and Terry J. Shevlin
Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy and University of California-Irvine
Date Posted: March 23, 2013
Working Paper Series
131 downloads

Incl. Electronic Paper Measurement in Financial Reporting: The Need for Concepts
 Mary E. Barth
Stanford University - Graduate School of Business
Date Posted: March 21, 2013
Working Paper Series
84 downloads

Incl. Electronic Paper Joint Effect of Culture and Mandatory IFRS Adoption on Earning Quality - A Test of the Secrecy Hypothesis
 Nurul Houqe , Reza Monem and Mohammad Tareq
Victoria University of Wellington - Victoria Business School , Griffith University - Griffith Business School and RMIT University
Date Posted: March 20, 2013
Last Revised: April 17, 2013
Working Paper Series
48 downloads

Incl. Electronic Paper Adapt or Perish: Evidence of CEO Adaptability to Strategic Industry Shocks
 Wayne R. Guay , Daniel J. Taylor and Jason J. Xiao
University of Pennsylvania - Accounting Department , University of Pennsylvania - The Wharton School and University of Pennsylvania - The Wharton School
Date Posted: March 20, 2013
Working Paper Series
58 downloads

Incl. Electronic Paper Earnings and Cash Flows in CEO Annual Bonus Contracts
 Ying Huang , Ningzhong Li and Jeff Ng
University of Texas at Austin , University of Texas at Dallas and Chinese University of Hong Kong (CUHK) - School of Accountancy
Date Posted: March 19, 2013
Working Paper Series
60 downloads

Incl. Electronic Paper Defining Deviancy Down: The Development of Norms Under Imperfect Controls
 Scott A. Emett , Ronald N. Guymon , William B. Tayler and Donald Young
Cornell University - Johnson Graduate School of Management , Georgia State University , Brigham Young University and Emory University
Date Posted: March 19, 2013
Last Revised: May 05, 2013
Working Paper Series
29 downloads

Incl. Electronic Paper The Reliability of Impairment Tests: The Case of Vessels
 John Sorros and Nicholas Belesis Sr.
University of Piraeus - Department of Business Administration and University of Piraeus - Department of Business Administration
Date Posted: March 19, 2013
Last Revised: April 21, 2013
Working Paper Series
33 downloads

Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
Journal of Accounting Research, Vol. 51, No. 3, pp. 495-547, 2013
 Holger Daske , Luzi Hail , Christian Leuz and Rodrigo S. Verdi
University of Mannheim , University of Pennsylvania - The Wharton School , University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)
Date Posted: March 19, 2013
Last Revised: April 21, 2013
Accepted Paper Series

A Discussion of 'What Do Management Earnings Forecasts Convey about the Macroeconomy?'
Forthcoming in Journal of Accounting Research
 Maria Ogneva
University of Southern California - Marshall School of Business
Date Posted: March 18, 2013
Accepted Paper Series

Incl. Electronic Paper The Effects of the European Regulation 1606/2002 on Market Efficiency: Early Empirical Evidence and Some Suggestions for Future Research and Policy-Making Discussion
The European Union Review, Vol. 17, No 3, 2012, University of Turin Department of Economics Working Paper No. 10/2013
 Vera Palea
University of Turin
Date Posted: March 17, 2013
Last Revised: April 10, 2013
Accepted Paper Series
12 downloads

On the Fortunes of Stock Exchanges and Their Reversals: Evidence from Foreign Listings
Journal of Financial Intermediation, Forthcoming
 Nuno Goncalves Gracias Fernandes and Mariassunta Giannetti
IMD International and Stockholm School of Economics
Date Posted: March 17, 2013
Accepted Paper Series

Incl. Electronic Paper The Real Effects of Opacity: Evidence from Tax Avoidance
Columbia Business School Research Paper No. 13-16
 Jon N. Kerr
Columbia University - Columbia Business School
Date Posted: March 16, 2013
Working Paper Series
101 downloads

Incl. Electronic Paper Financial Conditions and Transparency of the Czech Professional Football Clubs
Prague Economic Papers, 2012, 21(4): pp. 504-521
David Procházka
University of Economics, Prague
Date Posted: March 16, 2013
Accepted Paper Series
4 downloads

Incl. Fee Electronic Paper Asymmetric Trading by Insiders – Comparing Abnormal Returns and Earnings Prediction in Spain and Australia
Accounting & Finance, Vol. 53, Issue 1, pp. 163-184, 2013
 Igor Goncharov , Allan Hodgson , Sonia Sanabria and Suntharee Lhaopadchan
WHU - Otto Beisheim School of Management , University of Queensland - Faculty of Business, Economics and Law , Universidad de Alicante-Dpto. Economía Financiera and Kasetsart University - Faculty of Management Sciences
Date Posted: March 16, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Derivatives Use and Financial Instrument Disclosure in the Extractives Industry
Accounting & Finance, Vol. 53, Issue 1, pp. 55-83, 2013
 Jacqueline Birt , Michaela Rankin and Chen L. Song
Australian National University (ANU) - School of Business and Information Management , Monash University and Monash University - Department of Accounting and Finance
Date Posted: March 16, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Exploring Attitudes to Financial Reporting in the Australian Not‐For‐Profit Sector
Accounting & Finance, Vol. 53, Issue 1, pp. 217-241, 2013
 Philip Palmer
Flinders University - Flinders Business School
Date Posted: March 16, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Pricing of Innate and Discretionary Accruals in Australian Debt
Accounting & Finance, Vol. 53, Issue 1, pp. 31-53, 2013
 Husam Aldamen and Keith Duncan
Qatar University and Bond University - Accounting
Date Posted: March 16, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Responses by Australian Auditors to the Global Financial Crisis
Accounting & Finance, Vol. 53, Issue 1, pp. 301-338, 2013
 Yang Xu , Elizabeth Carson , Neil Fargher and Liwei Jiang
University of New South Wales (UNSW) - School of Accounting , University of New South Wales , Australian National University (ANU) and Australian National University (ANU)
Date Posted: March 16, 2013
Accepted Paper Series

Incl. Fee Electronic Paper The Impact of Product Market Competition on Earnings Quality
Accounting & Finance, Vol. 53, Issue 1, pp. 137-162, 2013
 Peter Shu-tong Cheng , Paul Man and Cheong H. Yi
Hong Kong Polytechnic University , affiliation not provided to SSRN and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: March 16, 2013
Accepted Paper Series

Incl. Electronic Paper Cater to the Regulatory Requirements and the Application of Fair Value Accounting - Evidence from Listed Banks in China
 Hongtao Tan Sr. , Jie Wang , Xiaozhi Huang and Zheng Hong
Southwestern University of Finance and Economics (SWUFE) , Southwestern University of Finance and Economics (SWUFE) , Southwestern University of Finance and Economics (SWUFE) and Independent
Date Posted: March 16, 2013
Working Paper Series
20 downloads

Incl. Electronic Paper Accrual Management and the Decision to Hold the Shares Acquired from the Exercise of Executive Stock Options
 George Ryan Huston , Richard M. Morton and Thomas Joseph Smith
University of South Florida - School of Accountancy , Florida State University - Department of Accounting and Florida Atlantic University - School of Accounting
Date Posted: March 16, 2013
Working Paper Series
25 downloads

Incl. Electronic Paper Towards European Accounting Law
 Steven Hijink
Erasmus University
Date Posted: March 14, 2013
Working Paper Series
21 downloads

Incl. Electronic Paper Measuring Financial Covenant Strictness in Private Debt Contracts
 Peter R. Demerjian and Edward L. Owens
Emory University - Department of Accounting and University of Rochester - Simon School of Business
Date Posted: March 13, 2013
Working Paper Series
62 downloads

Detecting News in Aggregate Accounting Earnings: Implications for Stock Market Valuation
Review of Accounting Studies, Forthcoming
 Panos N. Patatoukas
University of California, Berkeley - Haas School of Business
Date Posted: March 13, 2013
Accepted Paper Series

Incl. Electronic Paper European Acquisitions in the United States: Re-Examining Olivetti-Underwood Fifty Years Later
Bank of Italy Economic History Working Paper No. 2
 Federico Barbiellini Amidei , Andrea Goldstein and Marcella Spadoni
Bank of Italy , Organization for Economic Co-Operation and Development (OECD) and University of Turin
Date Posted: March 13, 2013
Working Paper Series
7 downloads

Incl. Electronic Paper On Empirically Capturing 'Other Information'
 Thanamas Kungwal , yun shen and Andrew W Stark
Durham University Business School , University of Nottingham Ningbo China and University of Manchester - Manchester Business School
Date Posted: March 12, 2013
Working Paper Series
18 downloads

Incl. Electronic Paper Tax Reporting Aggressiveness, Financial Reporting Aggressiveness, and Multinational Corporate Development -- Evidence from Japan
 Hiroshi Onuma
Tokyo University of Science
Date Posted: March 12, 2013
Working Paper Series
50 downloads

Incl. Electronic Paper The Value of Political Ties and Market Credibility: Evidence from Corporate Scandals in China
 Mingyi Hung , T.J. Wong and Fang Zhang
The Hong Kong University of Science and Technology & University of Southern California , Chinese University of Hong Kong (CUHK) - School of Accountancy and Hong Kong Baptist University (HKBU) - Department of Accounting & Law
Date Posted: March 12, 2013
Working Paper Series
51 downloads

Incl. Electronic Paper The Governance and Disclosure of the Firm as an Enterprise Entity
Seattle University Law Review, Vol. 36, No. 2, pp. 391-416, 2013
 Yuri Biondi
French National Center for Scientific Research (CNRS)
Date Posted: March 11, 2013
Accepted Paper Series
74 downloads

Incl. Electronic Paper Valuation-Driven Profit Transfer Among Corporate Segments
 Haifeng You
Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Date Posted: March 11, 2013
Working Paper Series
37 downloads

Incl. Electronic Paper FASB's Failure to Regulate Off-Balance Sheet Special-Purpose Entities and the Downfall of Securitization
12 Asper Rev. Int’l Bus. & Trade L. 39 (2012),
Charles J. Abrams
Florida State University College of Law
Date Posted: March 10, 2013
Accepted Paper Series
56 downloads

Conflicting Interests but Filtered Key Targets: Stakeholder and Resource-Dependency Analyses at a University of Applied Sciences
Management Accounting Research, Forthcoming
 Aapo Ilmari Länsiluoto , Marko Järvenpää and Kip R. Krumwiede
Seinäjoki Business School , University of Jyvaskyla - School of Business and Economics and University of Richmond
Date Posted: March 09, 2013
Accepted Paper Series

Incl. Electronic Paper Fair Value Accounting Reforms in China: Towards an Accounting Movement Theory
 Songlan (Stella) Peng , Cameron Graham and Kathryn Bewley
York University , York University - Schulich School of Business and Ryerson University - Ted Rogers School of Management
Date Posted: March 08, 2013
Working Paper Series
48 downloads

Incl. Electronic Paper Overreacting to a History of Underreaction?
 Jonathan A. Milian
Florida International University (FIU)
Date Posted: March 08, 2013
Working Paper Series
96 downloads

Incl. Electronic Paper Trust and Accounting Regulation: Towards an Interdisciplinary Research Agenda
 Sebastian Hoffmann
HHL Leipzig Graduate School of Management
Date Posted: March 07, 2013
Working Paper Series
46 downloads

Incl. Electronic Paper Causes and Consequences of Firms' Self-Reported Anticorruption Efforts
 Paul M. Healy and George Serafeim
Harvard Business School and Harvard University - Harvard Business School
Date Posted: March 06, 2013
Working Paper Series
108 downloads

Accounting Conservatism in the Post-IFRS Period: Do Provisions Matter?
İktisat İşletme ve Finans, 2013, Vol:28, No: 324, 109-130.,
Ece Erdener Acar , Serdar Ozkan and Yasemin Zengin Karaibrahimoglu
Izmir University of economics , Izmir University of Economics and Izmir University of Economics
Date Posted: March 06, 2013
Accepted Paper Series

Incl. Electronic Paper The Earnings Quality of High Growth Firms Before and after the Sarbanes-Oxley Act
 Roger C. Graham Jr. and Jared A. Moore
Oregon State University and Oregon State University - College of Business
Date Posted: March 05, 2013
Working Paper Series
39 downloads

Incl. Electronic Paper Do Corporate Governance Mechanisms Impact on Earnings Quality? Evidence from IFRS Adoption in the UK and Germany
 Jian Liang and Yuan George Shan
University of Adelaide and University of Adelaide - Business School
Date Posted: March 04, 2013
Last Revised: April 19, 2013
Working Paper Series
39 downloads

Incl. Electronic Paper Inside the 'Black Box' of Sell-Side Financial Analysts
 Lawrence D. Brown , Andrew C. Call , Michael B. Clement and Nathan Y. Sharp
Temple University , University of Georgia , University of Texas at Austin - Department of Accounting and Texas A&M University (TAMU) - Department of Accounting
Date Posted: March 04, 2013
Last Revised: March 21, 2013
Working Paper Series
1623 downloads

Incl. Electronic Paper Capital Market Effects of the IFRS Adoption for Separate Financial Statements: Evidence from the Italian Stock Market
University of Turin Working Paper No. 09/2013
 Vera Palea
University of Turin
Date Posted: March 03, 2013
Working Paper Series
44 downloads

Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting?
Journal of Accounting & Economics (JAE), Forthcoming
 Mei Cheng , Dan S. Dhaliwal and Yuan Zhang
University of Arizona - Department of Accounting , University of Arizona - Department of Accounting and University of Texas at Dallas
Date Posted: March 03, 2013
Last Revised: March 11, 2013
Accepted Paper Series

Incl. Electronic Paper Accounting Professionalization amidst Alternating Politico-Economic Order of Ethiopia
AFAANZ conference, Adelaide, Australia, July 6, 2009
 Dessalegn Getie Mihret , Kieran James and Joseph M. Mula
University of New England (Australia) - UNE Business School , The University of Southern Queensland and Faculty of Business and Law, University of Southern Queensland
Date Posted: March 03, 2013
Working Paper Series
8 downloads

Incl. Electronic Paper The Misalignment between Accounting Education and Practice in Ethiopia: A Resource Dependence Perspective
AFAANZ Conference, Darwin, Australia, July 2011
Belete J. Bobe and Dessalegn Getie Mihret
Deakin University and University of New England (Australia) - UNE Business School
Date Posted: March 03, 2013
Working Paper Series
14 downloads

Incl. Electronic Paper Acceso a la profesión y formación continuada de los auditores en España (Licensing and Continuous Professional Development of Auditors in Spain)
 Jose A. Gonzalo
Universidad de Alcala de Henares
Date Posted: March 03, 2013
Working Paper Series
9 downloads

Incl. Electronic Paper Tax Avoidance and Future Profitability
Columbia Business School Research Paper No. 13-10
 Sharon P. Katz , Urooj Khan and Andrew Schmidt
Columbia Business School - Accounting, Business Law & Taxation , Columbia Business School - Accounting, Business Law & Taxation and North Carolina State University
Date Posted: March 03, 2013
Working Paper Series
114 downloads

Incl. Electronic Paper Improving Performance Understanding with Visual Presentations: An Experimental Study
 Rahma Chekkar‐Mansouri , Claire Gillet-Monjarret and Isabelle Martinez
University of Toulouse - LGCO , University of Montpellier - MRM and University of Toulouse - Paul Sabatier; LGC
Date Posted: March 02, 2013
Last Revised: April 11, 2013
Working Paper Series
27 downloads

Incl. Electronic Paper Aristotelian Accounting
 Gerhard Michael Ambrosi
Jean Monnet Chair ad personam, Trier University
Date Posted: March 02, 2013
Working Paper Series
53 downloads

Incl. Electronic Paper The Impact of Forward-Looking Information Quality on Analysts’ Behaviour – Evidence from Germany
 Karsten Eisenschmidt and Matthias Schmidt
Independent and Leipzig University, Chair of Financial Accounting and Auditing
Date Posted: March 02, 2013
Last Revised: April 27, 2013
Working Paper Series
4 downloads

Incl. Electronic Paper Do Short Sellers Front-Run Insider Sales?
Accounting Review, 2013, Rotman School of Management Working Paper No. 2226710
 Mozaffar Khan and Hai Lu
University of Minnesota - Twin Cities - Carlson School of Management and University of Toronto - Rotman School of Management
Date Posted: March 02, 2013
Accepted Paper Series
86 downloads


 

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