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Full Text Papers: 393,865
Authors: 226,776
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SSRN eLibrary Search Results
JEL Code: M41
4,281,413 Total downloads
Showing Papers 1,821 - 1,870 of 9,394
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Information Content of Internal Control Weaknesses: The Evidence from Japan
Riku Nishizaki , Yudai Takano and Fumiko Takeda
University of Tokyo - Department of Technology Management for Innovation , University of Tokyo and University of Tokyo
Date Posted: January 16, 2011
Last Revised: March 20, 2012
Working Paper Series

Incl. Electronic Paper Option Backdating: Market Overreaction and Management Motives
CAAA Annual Conference 2011
 Jennifer Li , Fayez A. Elayan , Thomas O. Meyer and Parunchana Pacharn
Brock University , Brock University - Department of Accounting, Faculty of Business , Southeastern Louisiana University - Department of Marketing and Finance and Brock University
Date Posted: January 16, 2011
Working Paper Series
73 downloads

Incl. Electronic Paper The Impact of the Auditor and Tax Advice on the Effective Tax Rate
 Karen Crabbe
KU Leuven - Department of Economics
Date Posted: January 16, 2011
Working Paper Series
85 downloads

Incl. Electronic Paper Underreaction to Industry-Wide Earnings and the Post-Forecast Revision Drift
 Kai Wai Hui and P. Eric Yeung
Hong Kong University of Science & Technology (HKUST) - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: January 16, 2011
Last Revised: July 11, 2012
Working Paper Series
183 downloads

Incl. Electronic Paper Using Spreadsheet to Programme and Generate ‘Individualised Accounting Questions’
 Matthias Nnadi and Mike Rosser
Cranfield University - School of Management and Coventry University - Business School
Date Posted: January 16, 2011
Working Paper Series
27 downloads

Incl. Electronic Paper Volatility Skew, Earnings Announcements, and the Predictability of Crashes
 Andrew Van Buskirk
Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: January 15, 2011
Last Revised: May 04, 2011
Working Paper Series
221 downloads

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
279 downloads

Incl. Electronic Paper Quality of Financial Information and Liquidity
Review of Financial Economics, Vol. 20, No. 2, p. 49, May 2011
 Katsiaryna Salavei Bardos
Fairfield University - Department of Finance
Date Posted: January 13, 2011
Last Revised: October 06, 2011
Accepted Paper Series
339 downloads

Incl. Electronic Paper The Term Structure of Implied Costs of Equity Capital
Rotman School of Management Working Paper No. 1738401
 Jeffrey L. Callen and Matthew R. Lyle
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: January 12, 2011
Last Revised: September 29, 2011
Working Paper Series
123 downloads

Incl. Electronic Paper Choice of Board Governance and Auditing in U.S. Family Firms
CAAA Annual Conference 2011
 Bin Srinidhi , Henry He and Michael Firth
University of Texas at Arlington - Department of Accounting , Hong Kong University of Science & Technology (HKUST) and Lingnan University - Department of Accounting and Finance
Date Posted: January 11, 2011
Working Paper Series
159 downloads

Incl. Electronic Paper Discussion of Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting
 Luzi Hail
University of Pennsylvania - The Wharton School
Date Posted: January 11, 2011
Last Revised: November 20, 2011
Working Paper Series
215 downloads

Incl. Electronic Paper The Market for Corporate Control and Accounting Conservatism
CAAA Annual Conference 2011
 Yuyan Guan , Jeffrey L. Callen and Jiaping Qiu
City University of Hong Kong - Department of Accountancy , University of Toronto - Rotman School of Management and McMaster University - Michael G. DeGroote School of Business
Date Posted: January 11, 2011
Working Paper Series
161 downloads

Incl. Electronic Paper Book-to-Market Decomposition and the Accrual Anomaly
 Xiaoquan Jiang and Yunhao Chen
Florida International University (FIU) - Department of Finance and Florida International University (FIU) - School of Accounting
Date Posted: January 10, 2011
Working Paper Series
146 downloads

Incl. Electronic Paper Accounting Disclosure and Human Rights in the Oil Industry
ACCOUNTING DISCLOSURE AND HUMAN RIGHTS IN THE OIL INDUSTRY, pp.194-215, C. Mallin, ed., Cheltenham, Edward Elgar, 2009
 Matthias Beck and Steve Toms
Queen's University Management School and University of Leeds - Leeds University Business School (LUBS)
Date Posted: January 09, 2011
Working Paper Series
186 downloads

Incl. Electronic Paper Accounting for Goodwill and Incentive to Invest in Intangible Assets
 Parunchana Pacharn
Brock University
Date Posted: January 09, 2011
Working Paper Series
155 downloads

Incl. Electronic Paper The Economic Consequences of Accelerated Vesting of Employee Stock Options
Investment Management and Financial Innovation, Vol. 7, No. 4, 2010
 Jennifer Li , Fayez A. Elayan , Thomas O. Meyer and Parunchana Pacharn
Brock University , Brock University - Department of Accounting, Faculty of Business , Southeastern Louisiana University - Department of Marketing and Finance and Brock University
Date Posted: January 09, 2011
Accepted Paper Series
57 downloads

Incl. Electronic Paper Evidence on the Real Effects of Accounting: The Case of Employee Stock Option Expensing
 Yiwei Dou , M.H. Franco Wong and Baohua Xin
New York University (NYU) - Department of Accounting, Taxation & Business Law , INSEAD and University of Toronto - Rotman School of Management
Date Posted: January 08, 2011
Last Revised: July 06, 2012
Working Paper Series
48 downloads

Incl. Electronic Paper Auditor Dismissals After Accounting Restatements
 Karen M. Hennes , Andrew J. Leone and Brian P. Miller
University of Oklahoma - School of Accounting , University of Miami and Indiana University - Kelley School of Business
Date Posted: January 07, 2011
Last Revised: July 12, 2012
Working Paper Series
558 downloads

Incl. Electronic Paper Detecting Earnings Management: A New Approach
 Patricia M. Dechow , Amy P. Hutton , Jung Hoon Kim and Richard G. Sloan
University of California, Berkeley - Haas School of Business , Boston College - Carroll School of Management , Florida International University and University of California at Berkeley - Haas School of Business
Date Posted: January 07, 2011
Last Revised: October 13, 2011
Working Paper Series
2639 downloads

Incl. Electronic Paper La Rappresentazione Dei Rischi Sistemici Nei Bilanci Delle Banche e il Fondo per Rischi Bancari Generali (Italian)
Quaderni di Economia degli Intermediari Finanziari, 2011
 Rosa Cocozza
University of Naples Federico II - Faculty of Economics
Date Posted: January 07, 2011
Accepted Paper Series
44 downloads

Incl. Electronic Paper Quality and Determinants of Risk Reporting - Evidence from Germany and Austria
 Susanne Leitner-Hanetseder
Johannes Kepler University Linz
Date Posted: January 07, 2011
Working Paper Series
168 downloads

Tax Equalization in Mutual Funds
Journal of American Taxation Association, Forthcoming
 Steven L. Gill and Christopher Schwarz
San Diego State University and University of California at Irvine
Date Posted: January 07, 2011
Accepted Paper Series

When Betrayal Aversion Meets Loss Aversion: The Effects of Changes in Economic Conditions on Internal Control System Choices
Journal of Management Accounting Research, Forthcoming
 Jacob G. Birnberg and Yue May Zhang
University of Pittsburgh - Katz Graduate School of Business and Northeastern University - Accounting Area
Date Posted: January 06, 2011
Accepted Paper Series

Incl. Electronic Paper Strategic Balance Sheet Adjustments Under First-Time IFRS Adoption and the Consequences for Earnings Quality
 Beatriz Garcia Osma and Peter F. Pope
Universidad Autonoma de Madrid and City University London
Date Posted: January 06, 2011
Working Paper Series
400 downloads

Incl. Electronic Paper The Relevance to Investors of Greenhouse Gas Emission Disclosures
UC Davis Graduate School of Management Research Paper No. 01-11
 Paul A. Griffin , David H. Lont and Yuan Sun
University of California, Davis - Graduate School of Management , University of Otago - Department of Accountancy and Finance and University of California, Berkeley - Haas School of Business
Date Posted: January 06, 2011
Last Revised: June 21, 2012
Working Paper Series
855 downloads

Investor Reactions to Contrasts Between the Earnings Preannouncements of Peer Firms
Contemporary Accounting Research, Forthcoming
 Mario J. Maletta and Yue May Zhang
Northeastern University - D’Amore-McKim School of Business and Northeastern University - Accounting Area
Date Posted: January 05, 2011
Accepted Paper Series

Incl. Electronic Paper Adoption of International Financial Reporting Standards: Impact on the Value Relevance of Intangible Assets
Australian Accounting Review, Vol. 18, No. 46, pp. 237-247, 2008
 Keryn Chalmers , Greg Clinch and Jayne M. Godfrey
Monash University - Department of Accounting and Finance , University of Melbourne - Department of Accounting and Monash University - Department of Accounting and Finance
Date Posted: January 05, 2011
Accepted Paper Series
423 downloads

Book-to-Market Ratio and Skewness of Stock Returns
 Xiao-Jun Zhang
University of California, Berkeley
Date Posted: January 05, 2011
Working Paper Series

Incl. Electronic Paper Serial Correlation in Management Earnings Forecast Errors
Journal of Accounting Research, Forthcoming
 Guojin Gong , Laura Yue Li and Jundong (Jeff) Wang
Penn State University - Smeal College of Business , University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: January 05, 2011
Accepted Paper Series
280 downloads

Incl. Electronic Paper Tax Avoidance versus Aggressiveness: The Influence of a Firm’s Business Strategy
 Danielle Higgins , Thomas C. Omer and John D. Phillips
University of Connecticut - Department of Accounting , Texas A&M University (TAMU) - Department of Accounting and University of Connecticut - Department of Accounting
Date Posted: January 05, 2011
Last Revised: July 27, 2012
Working Paper Series
149 downloads

Incl. Electronic Paper The Reporting Strategy to Meet or Beat Thresholds
CAAA Annual Conference 2011
 Joshua Ronen , Hila Fogel-Yaari and Varda Yaari
New York University (NYU) - Department of Accounting, Taxation & Business Law , University of Toronto - Rotman School of Management and Morgan State University - Department of Accounting and Finance
Date Posted: January 05, 2011
Last Revised: June 18, 2011
Working Paper Series
125 downloads

Incl. Electronic Paper What can Restatements Tell Us About Fair Value Reporting and the Financial Crisis of 2008?
 Anthony H. Catanach Jr. and Bob Kemp
Villanova University - School of Business and affiliation not provided to SSRN
Date Posted: January 05, 2011
Working Paper Series
188 downloads

Incl. Electronic Paper The Effect of Voluntary Internal Control Audits on the Cost of Capital
 Cory A. Cassell , Linda A. Myers and Jian Zhou
University of Arkansas , University of Arkansas and University of Hawaii at Manoa
Date Posted: January 04, 2011
Last Revised: February 26, 2013
Working Paper Series
562 downloads

Incl. Electronic Paper Capital Allocation and Timely Accounting Recognition of Economic Losses
Journal of Business, Finance and Accounting, Vol. 38, Nos. 1 & 2, 2011
 Robert M. Bushman , Joseph D. Piotroski and Abbie J. Smith
University of North Carolina at Chapel Hill - Kenan-Flagler Business School , Stanford University - Graduate School of Business and University of Chicago - Booth School of Business
Date Posted: January 04, 2011
Accepted Paper Series
215 downloads

Incl. Electronic Paper Financial Derivatives in Corporate Tax Avoidance: Outcomes and Determinants
 Michael P. Donohoe
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: January 04, 2011
Last Revised: June 05, 2012
Working Paper Series
213 downloads

Incl. Electronic Paper Is There an Accruals or a Cash Flow Anomaly in UK Stock Returns?
 Nuno Soares and Andrew W. Stark
Universidade do Porto and University of Manchester - Manchester Business School
Date Posted: January 04, 2011
Working Paper Series
245 downloads

Incl. Electronic Paper The Market’s Assessment of the Probability of Meeting or Beating the Consensus
 Guang Ma and Stanimir Markov
National University of Singapore and University of Texas at Dallas - Naveen Jindal School of Management
Date Posted: January 04, 2011
Last Revised: May 24, 2012
Working Paper Series
106 downloads

Incl. Electronic Paper The Impact of Information Technology on Management Accounting Practices
 Gary Spraakman
York University
Date Posted: January 03, 2011
Working Paper Series
979 downloads

Incl. Electronic Paper The Role of Bank Reputation in 'Certifying' Future Performance Implications of Borrowers' Accounting Numbers
Journal of Accounting Research, Forthcoming
 Robert M. Bushman and Regina Wittenberg Moerman
University of North Carolina at Chapel Hill - Kenan-Flagler Business School and University of Chicago - Booth School of Business
Date Posted: January 03, 2011
Last Revised: September 02, 2012
Accepted Paper Series
355 downloads

Incl. Electronic Paper Accountability Online: Understanding the Web-Based Accountability Practices of Nonprofit Organizations
Nonprofit and Voluntary Sector Quarterly, Vol. 40, No. 2, pp. 270-295, 2011
 Gregory D. Saxton and Chao Guo
State University of New York at Buffalo and University of Georgia - Department of Public Administration
Date Posted: January 02, 2011
Last Revised: June 05, 2012
Accepted Paper Series
65 downloads

Incl. Electronic Paper Camouflaged Earnings Management
 Itay Kama and Nahum D. Melumad
Tel Aviv University - Faculty of Management and Columbia Business School - Accounting, Business Law & Taxation
Date Posted: December 31, 2010
Last Revised: April 27, 2012
Working Paper Series
598 downloads

Incl. Electronic Paper I/B/E/S Reported Actual EPS and Analysts’ Inferred Actual EPS
Accounting Review, Forthcoming
 Lawrence D. Brown and Stephannie Larocque
Temple University and Mendoza College of Management, University of Notre Dame
Date Posted: December 30, 2010
Last Revised: December 03, 2012
Accepted Paper Series
319 downloads

Incl. Electronic Paper Book-to-Market Decomposition and the Accrual Anomaly
CAAA Annual Conference 2011
 Yunhao Chen and Xiaoquan Jiang
Florida International University (FIU) - School of Accounting and Florida International University (FIU) - Department of Finance
Date Posted: December 30, 2010
Working Paper Series
99 downloads

Incl. Electronic Paper Mandatory IFRS Adoption and Accounting Quality of European Banks
Journal of Business Finance and Accounting, Forthcoming
 Günther Gebhardt and Zoltan Novotny-Farkas
Goethe University Frankfurt - Department of Accounting and Auditing and Lancaster University - Lancaster University Management School
Date Posted: December 30, 2010
Accepted Paper Series
392 downloads

Incl. Electronic Paper Analysts’ Forecasts During Forced CEO Changes
Finance and Corporate Governance Conference 2011 Paper
 Sue Wright , Steven Wu , Charlene Chen and Ka Wai (Stanley) Choi
Macquarie University - Faculty of Business and Economics , affiliation not provided to SSRN , affiliation not provided to SSRN and Macquarie University - Department of Applied Finance and Actuarial Studies
Date Posted: December 29, 2010
Working Paper Series
104 downloads

Incl. Electronic Paper A Commitment-Based Explanation for the Evolution of Outsourcing
 Pei-Cheng Liao and Suresh Radhakrishnan
National Taiwan University - Department of Accounting and University of Texas at Dallas - School of Management
Date Posted: December 28, 2010
Working Paper Series
27 downloads

Incl. Electronic Paper Firms’ Forecast Errors Regarding Their Own Future Key Figures: The Disappearance of the Overoptimism Bias
 Hans Christian Müller
Heinrich-Heine Universitaet Duesseldorf - Duesseldorf Institute for Competition Economics (DICE)
Date Posted: December 27, 2010
Working Paper Series
29 downloads

Incl. Electronic Paper The Effects of Managers’ Compensation and Board Quality on Non-GAAP Reporting Decisions
CAAA Annual Conference 2011
 Helena Isidro and Ana Cristina Marques
ISCTE IUL Business School and NOVA School of Business and Economics
Date Posted: December 26, 2010
Working Paper Series
70 downloads

Incl. Electronic Paper The Accrual Anomaly: Australian Evidence
Accounting and Finance, Forthcoming
 Greg Clinch , Damian Fuller , Brett J. Govendir and Peter Alfred Wells
University of Melbourne - Department of Accounting , Pricewaterhousecoopers, Australia , University of Technology, Sydney (UTS) and University of Technology, Sydney - School of Accounting, Faculty of Business
Date Posted: December 19, 2010
Last Revised: February 17, 2011
Accepted Paper Series
108 downloads

Incl. Electronic Paper Do Rating Agencies Cater? Evidence from Rating-Based Contracts
 Pepa Kraft
New York University (NYU) - Leonard N. Stern School of Business
Date Posted: December 18, 2010
Last Revised: July 09, 2011
Working Paper Series
267 downloads


 

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