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SSRN eLibrary Search Results
JEL Code: M4
5,295,304 Total downloads
Showing Papers 1,941 - 1,990 of 13,026
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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
The Impact of the Asian Financial Crisis on Conservatism and Timeliness of Earnings: Evidence from Hong Kong, Malaysia, Singapore, and Thailand
Journal of International Financial Management & Accounting, Vol. 21, No. 1, pp. 32-61, Spring 2010
Thanyaluk Vichitsarawong
,
Li Li Eng
and
Gary K. Meek
Oklahoma State University - Stillwater
,
Missouri University of Science and Technology
and
Oklahoma State University - Stillwater - School of Accounting
Date Posted: December 21, 2009
Accepted Paper Series
1 downloads
The Impact of the Accelerated Filing Deadline on Timeliness of 10-K Filings
Lisa Bryant-Kutcher ,
Emma Y. Peng
and
Kristina Zvinakis
Colorado State University - Department of Accounting
,
Fordham University - Accounting Area
and
California State University, Northridge - College of Business & Economics
Date Posted: June 06, 2005
Working Paper Series
423 downloads
The Impact of the 1989 Change in Bank Capital Standards on Loan Loss Provisions
Myungsun Kim and
William Kross
SUNY at Buffalo
and
State University of New York at Buffalo - Department of Accounting
Date Posted: February 26, 1998
Working Paper Series
The Impact of the 1986 Tax Reform Act on Income Shifting from Corporate to Shareholder Tax Bases: Evidence from the Motor Carrier Industry
Journal of Accounting Research, Forthcoming
Bin Ke and
Charles R. Enis
Nanyang Technological University
and
Pennsylvania State University - Mary Jean and Frank P. Smeal College of Business Administration
Date Posted: September 16, 2002
Accepted Paper Series
The Impact of the 1986 Tax Reform Act on Income Shifting from Corporate to Shareholder Tax Bases: Evidence from the Motor Carrier Industry
Bin Ke and
Charles R. Enis
Nanyang Technological University
and
Pennsylvania State University - Mary Jean and Frank P. Smeal College of Business Administration
Date Posted: September 16, 2002
Working Paper Series
121 downloads
The Impact of Taxation on the Earnings Management of New Zealand Electric Power Boards
Pacific Accounting Review, Vol. 10, No. 2, December 1998
Alastair Marsden and
Jilnaught Wong
University of Auckland - Faculty of Business & Economics
and
University of Auckland
Date Posted: March 03, 1999
Accepted Paper Series
The Impact of Taxation on the Earnings Management of New Zealand Electric Power Boards
Alastair Marsden and
Jilnaught Wong
University of Auckland - Faculty of Business & Economics
and
University of Auckland
Date Posted: February 26, 1998
Working Paper Series
The Impact of Tax Services on Auditors' Fraud Risk Assessments
Advances in Accounting, Vol. 22, pp. 157-174, 2006
Michael Favere-Marchesi
Simon Fraser University (SFU) - Accounting Area
Date Posted: May 15, 2006
Accepted Paper Series
The Impact of Tax Law Uncertainty on the Development of the Sarbanes-Oxley Auditor Independence Rules with Regard to Tax Shelters
Research in Accounting Regulations, Vol. 21, No. 2, 2009
William D. Terando
and
James M. Kurtenbach
Iowa State University
and
Iowa State University
Date Posted: February 28, 2010
Accepted Paper Series
The Impact of TARP's Capital Purchase Program on the Stock Market Valuation of Participating Banks
Chicago Booth Research Paper No. 10-10
Jeffrey Ng ,
Florin P. Vasvari and
Regina Wittenberg Moerman
Singapore Management University - School of Accountancy
,
London Business School
and
University of Chicago - Booth School of Business
Date Posted: March 07, 2010
Last Revised: April 18, 2013
Working Paper Series
630 downloads
The Impact of Target Setting on Managerial Motivation & Performance
George Kominis
,
Clive R. Emmanuel and
Sergeja Slapnicar
University of Glasgow - Department of Accounting and Finance
,
University of Glasgow - Glasgow Business School - Department of Accounting & Finance
and
University of Ljubljana - Faculty of Economics
Date Posted: July 31, 2007
Working Paper Series
1003 downloads
The Impact of Subjectivity in Performance Evaluation Practices on Public Sector Managers' Motivation
Accounting and Business Research, 2012
Marcel Van Rinsum
and
Frank Verbeeten
RSM Erasmus University
and
Amsterdam Business School
Date Posted: September 24, 2010
Last Revised: March 05, 2012
Accepted Paper Series
The Impact of Studying Computer in Accountancy Course on Students Perceived Skills
Journal of Accounting and Taxation, Vol. 11, No. 1, pp. 1-7, April 2009
Dr. Husam Al-Khadash
Hashemite University - Accounting Department
Date Posted: August 22, 2009
Working Paper Series
123 downloads
The Impact of Strategy on the Control 'Package': Complementarity Versus Substitution of Budgets and Hybrid Measurement Systems
CAAA Annual Conference 2011
Christophe Germain
and
Stephen Robert Gates
affiliation not provided to SSRN
and
Audencia Nantes School of Management
Date Posted: January 15, 2011
Working Paper Series
74 downloads
The Impact of Strategic Positioning Evaluation on Auditor Judgments about Business Process Performance
Brian Ballou ,
Christine E. Earley and
Jay Rich
Miami University of Ohio - Department of Accountancy
,
Providence College - Department of Accountancy
and
Illinois State University - College of Business
Date Posted: July 15, 2002
Working Paper Series
The Impact of Statutory Sanctions on the Level and Information Content of Voluntary Corporate Disclosure
Philip R. Brown ,
Stephen L. Taylor and
Terry S. Walter
University of Western Australia - Department of Accounting and Finance
,
University of New South Wales (UNSW) - School of Accounting
and
University of Technology, Sydney - School of Finance and Economics
Date Posted: July 18, 1998
Working Paper Series
The Impact of Spin and Tone on Stock Returns and Volatility: Evidence from Firm-Issued Earnings Announcements and the Related Press Coverage
Shibley Sadique
,
Francis Haeuck In
and
Madhu Veeraraghavan
Monash University - Department of Accounting and Finance
,
Monash University - Department of Accounting and Finance
and
Monash University – Department of Accounting and Finance and Corporate Finance Cluster
Date Posted: April 17, 2008
Last Revised: May 18, 2008
Working Paper Series
277 downloads
The Impact of SOX on the Value Relevance of Earnings, Book Value, And ‘Other Information’*
Lily Z. Brooks
,
C.S. Agnes Cheng ,
Joe Johnston
and
Samuel L. Tiras
Louisiana State University, Baton Rouge
,
Louisiana State University
,
Louisiana State University, Baton Rouge
and
Louisiana State University
Date Posted: November 24, 2009
Working Paper Series
The Impact of Shareholder Activism on Financial Reporting and Compensation: The Case of Employee Stock Options Expensing
Accounting Review, March 2009
Fabrizio Ferri
and
Tatiana Sandino
Columbia Business School - Accounting, Business Law & Taxation
and
Harvard Business School - Accounting and Control
Date Posted: August 26, 2009
Accepted Paper Series
377 downloads
The Impact of SFAS No. 141 on Earnings Predictability of Merging Firms: Evidence from the Initial Year of Implementation
Research in Accounting Regulations, Vol. 21, No. 2, 2009
Natalia M. Mintchik
University of Missouri at Saint Louis
Date Posted: February 28, 2010
Accepted Paper Series
The Impact of SFAS No. 131 on Information and Monitoring
Journal of Accounting Research. Vol. 41, pp. 163-223. May 2003
Philip G. Berger and
Rebecca N. Hann
University of Chicago - Booth School of Business
and
University of Maryland
Date Posted: January 16, 2003
Accepted Paper Series
The Impact of SFAS No. 131 Business Segment Data on the Market's Ability to Anticipate Future Earnings
Accounting Review, Vol. 80, No. 3, July 2005
Michael Ettredge ,
Soo Young Kwon ,
David B. Smith and
Paul Zarowin
University of Kansas - School of Business
,
Korea University
,
University of Nebraska
and
New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: February 03, 2005
Accepted Paper Series
The Impact of SFAS No. 123(R) on Financial Statement Conservatism
Wendy Heltzer
DePaul University - College of Commerce
Date Posted: March 23, 2010
Working Paper Series
164 downloads
The Impact of SFAS 160: An Investigation of the Economic Consequences of the Reclassification of Minority Interest
Richard M. Frankel ,
Joshua A. Lee
and
Michael McLaughlin
Washington University in Saint Louis - Olin Business School
,
Washington University in Saint Louis - John M. Olin Business School
and
Washington University in Saint Louis - John M. Olin Business School
Date Posted: February 23, 2010
Working Paper Series
200 downloads
The Impact of SFAS 133 on Income Smoothing by Banks Through Loan Loss Provisions
Accounting Review, Forthcoming
Emre Kilic
,
Gerald J. Lobo ,
Tharindra Ranasinghe
and
Shiva Sivaramakrishnan
University of Houston - C. T. Bauer College of Business
,
University of Houston - C.T. Bauer College of Business
,
Singapore Management University - School of Accountancy
and
Texas A&M University (TAMU) - Department of Accounting
Date Posted: July 21, 2012
Accepted Paper Series
The Impact of SFAS 123R on Changes in Option-Based Compensation
Lawrence D. Brown and
Yen-Jung Lee
Temple University
and
National Taiwan University
Date Posted: September 15, 2006
Working Paper Series
768 downloads
The Impact of Selected Corporate Governance Programmes to Auditor Independence: Some Evidence from Malaysia
Zulkarnain Muhamad Sori
and
Yusuf Karbhari
University Putra Malaysia - Department of Accounting and Finance
and
Cardiff Business School
Date Posted: December 20, 2005
Working Paper Series
546 downloads
The Impact of Securities Regulation on the Earnings Properties of European Cross-Listed Firms
The International Journal of Accounting, Vol. 44, No. 3, pp. 279-304, September 2009
Maria T. Caban-Garcia
University of South Florida, St. Petersburg
Date Posted: May 19, 2011
Last Revised: June 01, 2011
Accepted Paper Series
The Impact of Securities Litigation Reform on the Disclosure of Forward-Looking Information by High Technology Firms
Journal of Accounting Research, Forthcoming
Marilyn F. Johnson ,
Ron Kasznik and
Karen K. Nelson
Michigan State University - Department of Accounting & Information Systems
,
Stanford Graduate School of Business
and
Rice University - Jones Graduate School of Business
Date Posted: June 23, 2006
Accepted Paper Series
The Impact of Securities Litigation Reform on the Disclosure of Forward-Looking Information by High Technology Firms
Marilyn F. Johnson ,
Ron Kasznik and
Karen K. Nelson
Michigan State University - Department of Accounting & Information Systems
,
Stanford Graduate School of Business
and
Rice University - Jones Graduate School of Business
Date Posted: February 16, 1998
Working Paper Series
501 downloads
The Impact of SEC Scrutiny on Financial Statement Reporting of In-Process Research and Development Expense
Journal of Accounting and Public Policy, Forthcoming
Thomas D. Dowdell Jr. and
Eric Press
North Dakota State University
and
Temple University - Department of Accounting
Date Posted: February 20, 2004
Accepted Paper Series
The Impact of Seasonal Affective Disorder on Financial Analysts and Equity Market Returns
Kin Lo and
Serena Shuo Wu
University of British Columbia (UBC) - Sauder School of Business
and
University of British Columbia (UBC) - Sauder School of Business
Date Posted: January 05, 2009
Last Revised: March 30, 2010
Working Paper Series
270 downloads
The Impact of Sarbanes-Oxley Act on Cosmetic Earnings Management
Research in Accounting Regulations, Vol. 20, 2007
June Y. Aono
and
Liming Guan
affiliation not provided to SSRN
and
University of Hawaii at Manoa - School of Accountancy
Date Posted: November 12, 2007
Accepted Paper Series
The Impact of Risk and Monitoring on CEO Equity Incentives: Evidence from Suppliers with Major Customers
Ana M. Albuquerque ,
George Papadakis
and
Peter D. Wysocki
Boston University School of Management
,
Boston University
and
University of Miami - School of Business Administration
Date Posted: October 14, 2011
Last Revised: April 27, 2013
Working Paper Series
48 downloads
The Impact of Risk and Monitoring on CEO Compensation
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Ana M. Albuquerque ,
George Papadakis
and
Peter D. Wysocki
Boston University School of Management
,
Boston University
and
University of Miami - School of Business Administration
Date Posted: August 22, 2010
Working Paper Series
225 downloads
The Impact of Research Alliances on Measures of Future Financial Market and Operating Performance Risk of Biotechnology Firms
AAA 2009 Management Accounting Section (MAS) Meeting Paper
Carolyn M. Callahan ,
E. Ann Gabriel and
Rodney Smith
University of Memphis
,
Ohio University - School of Accountancy
and
affiliation not provided to SSRN
Date Posted: August 07, 2008
Working Paper Series
69 downloads
The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Practice Offices
Thomas C. Omer ,
Nathan Y. Sharp and
Dechun Wang
Texas A&M University (TAMU) - Department of Accounting
,
Texas A&M University (TAMU) - Department of Accounting
and
Texas A&M University
Date Posted: August 24, 2010
Last Revised: April 26, 2013
Working Paper Series
315 downloads
The Impact of Religion on Financial Reporting Irregularities
Sean T. McGuire
,
Thomas C. Omer and
Nathan Y. Sharp
Texas A&M University - Department of Accounting
,
Texas A&M University (TAMU) - Department of Accounting
and
Texas A&M University (TAMU) - Department of Accounting
Date Posted: August 20, 2011
Last Revised: May 14, 2013
Working Paper Series
412 downloads
The Impact of Religion on Financial Reporting Irregularities
Accounting Review, Forthcoming
Sean T. McGuire
,
Thomas C. Omer and
Nathan Y. Sharp
Texas A&M University - Department of Accounting
,
Texas A&M University (TAMU) - Department of Accounting
and
Texas A&M University (TAMU) - Department of Accounting
Date Posted: August 15, 2011
Accepted Paper Series
The Impact of Regulatory Sanctions to Auditor Independence: Some Evidence from Malaysia
Zulkarnain Muhamad Sori
and
Yusuf Karbhari
University Putra Malaysia - Department of Accounting and Finance
and
Cardiff Business School
Date Posted: December 20, 2005
Working Paper Series
253 downloads
The Impact of Regulatory Framework on Management Commentary Reports
Ann Tarca and
Serene Seah
University of Western Australia
and
University of Western Australia
Date Posted: February 13, 2007
Working Paper Series
368 downloads
The Impact of Regulatory Enforcement and Audit Upon IFRS Compliance: Evidence from China
European Accounting Review, Forthcoming
Jean Jinghan Chen and
Haitao Zhang
University of Surrey - School of Management
and
University of Surrey-School of Management
Date Posted: July 27, 2009
Accepted Paper Series
The Impact of Regulation on Firms’ Ability to Habitually Meet or Beat Analysts’ Expectations
Research in Accounting Regulations, Forthcoming
Jan L. Williams
and
Huey-Lian Sun
University of Baltimore
and
Morgan State University - Department of Accounting and Finance
Date Posted: July 06, 2011
Accepted Paper Series
The Impact of Regulation on Auditor Fees: Evidence from the Sarbanes-Oxley Act
Aloke (Al) Ghosh and
Robert J. Pawlewicz
City University of New York (CUNY) - Baruch College
and
George Mason University
Date Posted: November 27, 2007
Last Revised: January 27, 2010
Working Paper Series
766 downloads
The Impact of Regulation Fair Disclosure on Investors' Prior Information Quality - Evidence from an Analysis of Changes in Trading Volume and Stock Price Reactions to Earnings Announcements
Journal of Corporate Finance, Forthcoming
Anwer S. Ahmed and
Richard A. Schneible Jr.
Texas A&M University - Mays Business School
and
University at Albany
Date Posted: January 28, 2007
Accepted Paper Series
The Impact of R&D Intensity on Demand for Specialist Auditor Services
Jayne M. Godfrey and
Jane Hamilton
Monash University - Department of Accounting and Finance
and
La Trobe University
Date Posted: February 03, 2005
Working Paper Series
316 downloads
The Impact of R&D Intensity on Demand for Specialist Auditor Services
Contemporary Accounting Research, Vol. 22, No. 1, Spring 2005
Jayne M. Godfrey and
Jane Hamilton
Monash University - Department of Accounting and Finance
and
La Trobe University
Date Posted: January 16, 2005
Accepted Paper Series
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
The Impact of Process Structure on Novice, Internet-Based, Asynchronous-Distributed Collaborative Writing Teams
IEEE Transactions on Professional Communication (IEEETPC), Vol. 48, No. 4, pp. 341-364, 2005
Paul Benjamin Lowry ,
Jay F. Nunamaker Jr.
,
Aaron Mosiah Curtis
and
Michelle Rene Lowry
City University of Hong Kong (CityUHK) - College of Business - Department of Information Systems
,
University of Arizona - Center for the Management of Information (CMI)
,
Indiana University Bloomington - Kelley School of Business
and
Brigham Young University - School of Accountancy
Date Posted: February 14, 2005
Last Revised: August 25, 2009
Accepted Paper Series
96 downloads
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