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Authors: 314,904
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SSRN eLibrary Search Results
JEL Code: M40
1,212,327 Total downloads
Showing Papers 2,051 - 2,100 of 3,553
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Incl. Electronic Paper An Empirical Investigation of the Adoption Status of New Cost and Management Accounting Techniques Among Kenyan Manufacturing Companies.
Oluyinka Isaiah Ogungbade, Patrick E Idode and Alade Muyiwa Ezekiel
Afe Babalola University, Bells University of Technology and Adekunle Ajasin University
Date Posted: July 21, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Accounting Conservatism Measures and Stock Returns: An empirical comparison of a New Income Statement Based Measure of Conservatism to Existing Measures of Accounting Conservatism
Paige Dunning Bressler
University of West Florida
Date Posted: July 20, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Sanierungsfusion und Rechnungslegung (Capital-Restructuring Merger and Accounting)
Lukas Mueller, Sanierungsfusion und Rechnungslegung, Zurich/St.Gallen 2008
Lukas Mueller
University of Zurich - Rechtswissenschaftliches Institut (School of Law)
Date Posted: July 19, 2016
Working Paper Series
17 downloads

Incl. Electronic Paper The Impact of Disclosure Quality on Corporate Governance and Earnings Management: Evidence from Companies in Indonesia
International Journal of Economics and Financial Issues, Vol. 6 (S4), Pp. 118-125, July 2016
Citrawati Jatiningrum Sr., Mohamad Ali Abdul-Hamid and Oluwatoyin Muse Johnson Popoola
STMIK Pringsewu, Universiti Utara Malaysia - School of Accountancy and Universiti Utara Malaysia
Date Posted: July 19, 2016
Accepted Paper Series
8 downloads

Causal Inference in Accounting Research
Journal of Accounting Research, Vol. 54, No. 2, (2016)
Ian D. Gow, David F. Larcker and Peter C. Reiss
Harvard University - Accounting & Control Unit, Stanford University - Graduate School of Business and Stanford Graduate School of Business
Date Posted: July 15, 2016
Accepted Paper Series

Gathering Data for Archival, Field, Survey, and Experimental Accounting Research
Journal of Accounting Research, Vol. 54, No. 2, 2016
Robert J. Bloomfield, Mark W. Nelson and Eugene F. Soltes
Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Harvard Business School
Date Posted: July 15, 2016
Accepted Paper Series

Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective
Journal of Accounting Research, Vol. 54, No. 2, 2016
Hans Bonde Christensen, Regina Wittenberg Moerman and Valeri V. Nikolaev
University of Chicago - Booth School of Business, University of Southern California and University of Chicago Booth School of Business
Date Posted: July 15, 2016
Accepted Paper Series

Incl. Electronic Paper Value Relevance of Accounting Information: A Review of Recently Reported Evidences from Sri Lanka
4th Annual International Research Conference – 2015 ,
Habeeb Mohamed Nijam and Jahfer Athambawa
South Eastern University of Sri Lanka and South Eastern University of Sri Lanka
Date Posted: July 14, 2016
Working Paper Series
3 downloads

IFRS Adoption and Financial Reporting Quality: A Review of Evidences in Different Jurisdictions
International Letters of Social and Humanistic Sciences Submitted: 2016-03-31 ISSN: 2300-2697, Vol. 69, pp 93-106
Habeeb Mohamed Nijam and Jahfer Athambawa
South Eastern University of Sri Lanka and South Eastern University of Sri Lanka
Date Posted: July 14, 2016
Accepted Paper Series

International Financial Reporting Standards: A Review of Status of Adoption and Approaches for Evaluation
nternational Letters of Social and Humanistic Sciences Submitted: 2016-02-29 ISSN: 2300-2697, Vol. 69, pp 69-7
Habeeb Mohamed Nijam and Jahfer Athambawa
South Eastern University of Sri Lanka and South Eastern University of Sri Lanka
Date Posted: July 14, 2016
Accepted Paper Series

The Activities of Buy-Side Analysts and the Determinants of Their Stock Recommendations
Journal of Accounting & Economics (JAE), Forthcoming
Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp
Temple University - Department of Accounting, Arizona State University (ASU) - School of Accountancy, University of Texas at Austin - Department of Accounting and Texas A&M University - Department of Accounting
Date Posted: July 13, 2016
Accepted Paper Series

Incl. Electronic Paper Auditors, Specialists, and Professional Jurisdiction in Audits of Fair Values
Emily E. Griffith
University of Wisconsin - Madison
Date Posted: July 13, 2016
Working Paper Series
29 downloads

Incl. Electronic Paper Improving Auditors’ Consideration of Evidence Contradicting Management's Assumptions
Ashley A. Austin, Jacqueline S. Hammersley and Michael A. Ricci
University of Richmond, University of Georgia - J.M. Tull School of Accounting and University of Georgia - J.M. Tull School of Accounting
Date Posted: July 13, 2016
Working Paper Series
25 downloads

Incl. Electronic Paper The Effects of Trade Secret Protections on Financial Reporting Opacity: Evidence from a Natural Experiment
Feng Guo, Vikram K. Nanda and Mikhail Pevzner
University of Kansas, School of Business, Accounting and Information Systems Area, Students, University of Texas at Dallas - School of Management - Department of Finance & Managerial Economics and University of Baltimore - Merrick School of Business
Date Posted: July 13, 2016
Working Paper Series
43 downloads

Incl. Electronic Paper Foreign Institutional Ownership and Auditor Choice: Evidence from Worldwide Institutional Ownership
Jeong-Bon Kim, Mikhail Pevzner and Xiangang Xin
University of Waterloo, University of Baltimore - Merrick School of Business and City University of Hong Kong
Date Posted: July 12, 2016
Working Paper Series
26 downloads

Incl. Electronic Paper Accountants’ Capability Requirements for Fraud Prevention and Detection in Nigeria
International Journal of Economics and Financial Issues, Vol. 6 (S4), 1-10, July 2016
Oluwatoyin Muse Johnson Popoola, Ayoib Che-Ahmad, Rose Shamsiah Samsudin, Kalsom Salleh and Adebola Babatunde
Universiti Utara Malaysia, Universiti Utara Malaysia, Universiti Utara Malaysia, College of Business, School of Accountancy, Kolej Poly-tech Mara and Afe Babalola University
Date Posted: July 12, 2016
Accepted Paper Series
9 downloads

Incl. Electronic Paper Do High Frequency Traders Bring Fundamental Information into Prices?
Neil Bhattacharya, Bidisha Chakrabarty and Xu (Frank) Wang
Singapore Management University - School of Accountancy, Saint Louis University - John Cook School of Business and Saint Louis University
Date Posted: July 09, 2016
Working Paper Series
71 downloads

Incl. Electronic Paper Studies on the Materiality and Aggregation, Compensation and Offsetting in Financial Statements
Liliana Gadau
Spiru Haret University
Date Posted: July 08, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Accounting for Musharakah Mutanaqisah Home Financing: The Malaysia Case
Zulkarnain Muhamad Sori
Date Posted: July 08, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper The Plunge in Oil Price: Unravel the Pitfalls of Principle Based Impairment
Yohanes Handoko Aryanto
Pertamina EP
Date Posted: July 07, 2016
Working Paper Series
17 downloads

Incl. Electronic Paper Keeping Tensions Up: A Reflexive Analysis of the (Strategy)-Making-of Dolomiti Contemporanee
Department of Management, Università Ca' Foscari Venezia Working Paper No. 201 / 03,
Maria Lusiani and Gianluca D'Inca' Levis
University of Bologna - Department of Management and Ca Foscari University of Venice - Department of Management
Date Posted: July 02, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Identification with Models and Exogenous Data Variation
Forthcoming, Foundations and Trends in Accounting, Ross School of Business Paper No. 1323
R. Jay Kahn and Toni M. Whited
University of Michigan, Stephen M. Ross School of Business, Students and University of Michigan, Stephen M. Ross School of Business
Date Posted: July 02, 2016
Last Revised: July 15, 2016
Working Paper Series
75 downloads

Incl. Electronic Paper Heterogeneous Narrative Content in Annual Reports Published as PDF Files: Extraction, Classification and Incremental Predictive Ability
Paulo Alexandre Pimenta Alves, Mahmoud El-Haj, Paul Rayson, Martin Walker and Steven Young
Católica Porto Business School, Portugal, Lancaster University - School of Computing and Communications, Lancaster University, University of Manchester - Manchester Business School and Lancaster University - Department of Accounting and Finance
Date Posted: July 01, 2016
Last Revised: July 04, 2016
Working Paper Series
39 downloads

Incl. Electronic Paper Affiliated Corporate Donations and Director Independence
Kelley School of Business Research Paper No. 16-51
Ye Cai, Jin Xu and Jun Yang
Santa Clara University - Leavey School of Business, Virginia Tech - Pamplin College of Business and Indiana University - Kelley School of Business - Department of Finance
Date Posted: June 30, 2016
Working Paper Series
26 downloads

Incl. Electronic Paper Professional Expertise on Boards, Corporate Lifecycle, and Firm Performance
Attila Balogh
The University of Sydney Business School
Date Posted: June 30, 2016
Working Paper Series
19 downloads

E-Business in Accounting Education in the UK and Ireland: Influences on Inclusion in the Curriculum
International Journal of Management Education, 2013, 11/3
Amr Kotb, Clare Roberts and Greg Stoner
Prince Sultan University, University of Aberdeen and Glasgow University
Date Posted: June 30, 2016
Accepted Paper Series

Inhibitors and Enablers of Gas Usage: Testing the Dual Factor Theory
Journal of Information Systems, Forthcoming
Dave Henderson, Marianne Bradford and Amr Kotb
University of Mary Washington, North Carolina State University - Department of Accounting and Prince Sultan University
Date Posted: June 30, 2016
Accepted Paper Series

E-Business Internal Audit: The Elephant Is Still in the Room!
Amr Kotb , Alan Sangster , David Henderson , (2014) "E-business internal audit: the elephant is still in the room!", Journal of Applied Accounting Research, Vol. 15 Iss: 1, pp.43 - 63
Amr Kotb, Alan Sangster and Dave Henderson
Prince Sultan University, Griffith University and University of Mary Washington
Date Posted: June 29, 2016
Accepted Paper Series

Incl. Electronic Paper An Improved Earnings Forecasting Model
Richard D. F. Harris and Pengguo Wang
University of Exeter - Business School and Xfi, University of Exeter
Date Posted: June 29, 2016
Working Paper Series
79 downloads

Incl. Electronic Paper Auditory Alarms: A Message from Titanic
Hasri Mustafa, Nur Nadirah Mat Razali, Zulkarnain Muhamad Sori, Norlida Mahussin and Haslinah Muhammad

Date Posted: June 28, 2016
Working Paper Series
8 downloads

Ruling Family Political Connections and Risk Reporting
The International Journal of Accounting. Forthcoming
Ahmed K. Alhadi II, Grantley Taylor and Khamis Al-Yahyaee
Curtin University of Technology - School of Accounting, Curtin University of Technology - School of Accounting and Sultan Qaboos University
Date Posted: June 27, 2016
Accepted Paper Series

Incl. Electronic Paper Depreciation-Related Capital Gains, Differential Tax Rates, and the Market Value of Real Estate Investment Trusts
Journal of Real Estate Finance and Economics, Forthcoming
Dan W. French and S. McKay Price
University of Missouri at Columbia and Lehigh University - Perella Department of Finance
Date Posted: June 26, 2016
Accepted Paper Series
30 downloads

Incl. Electronic Paper Asymmetric Information Flows
Vasiliki E. Athanasakou, Norman C. Strong and Martin Walker
London School of Economics & Political Science (LSE) - Department of Accounting, University of Manchester - Manchester Business School and University of Manchester - Manchester Business School
Date Posted: June 25, 2016
Working Paper Series
18 downloads

Incl. Electronic Paper Influence Activities, Coalitions, and Uniform Policies
Henry L. Friedman and Mirko Stanislav Heinle
University of California, Los Angeles (UCLA) - Accounting Area and University of Pennsylvania - Accounting Department
Date Posted: June 24, 2016
Last Revised: July 01, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper Societal Trust and the Economic Behavior of Non-Profit Organizations
Robert Felix, Gregory Gaynor, Mikhail Pevzner and Jan L. Williams
University of Baltimore, University of Baltimore, University of Baltimore - Merrick School of Business and University of Baltimore
Date Posted: June 23, 2016
Working Paper Series
31 downloads

Incl. Electronic Paper Internal Sources of Financing Companies on the Basis of Static and Dynamic Indicators: Comparative Analysis
Procedia - Social and Behavioral Sciences, Vol. 221 (2016) pp. 270–277,
Radica Z. Pavlovic, Rajko M Bukvic and Аlеksаndаr M. Gajic
Megatrend University - Faculty for Management in Zajecar, Geographical Institute “Jovan Cvijić” SASA and Higher School of Professional Business Studies
Date Posted: June 23, 2016
Accepted Paper Series
8 downloads

Accounting for Financial Instruments: An Empirical Analysis of European Companies
Karsten Eisenschmidt
Fachhochschule Kiel: University of Applied Sciences
Date Posted: June 22, 2016
Last Revised: July 19, 2016
Working Paper Series

Incl. Electronic Paper Making Sense of Seven Quandaries: Developing a Framework for Custom Contrast Analysis
Ryan D. Guggenmos, M. David Piercey and Christopher P. Agoglia
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Massachusetts Amherst and University of Massachusetts at Amherst
Date Posted: June 20, 2016
Last Revised: July 14, 2016
Working Paper Series
117 downloads

The Changing Landscape of Accrual Accounting
Journal of Accounting Research, Vol. 54, No. 1, 2016
Robert M. Bushman, Alina Lerman and Frank Zhang
University of North Carolina Kenan-Flagler Business School, Yale School of Management and Yale School of Management
Date Posted: June 19, 2016
Accepted Paper Series

Do Audit Clients Successfully Engage in Opinion Shopping? Partner-Level Evidence
Journal of Accounting Research, Vol. 54, No. 1, 2016
Feng Chen, Songlan (Stella) Peng, Shuang Xue, Zhifeng Yang and Feiteng Ye
University of Toronto - Rotman School of Management, York University, Shanghai University of Finance and Economics, City University of Hong Kong and Shanghai Lixin University of Commerce
Date Posted: June 19, 2016
Accepted Paper Series

Incl. Electronic Paper Merenje performansi u lean poslovnom okruženju (Performance Measurement in Lean Business Environment)
In: Nenad Vunjak, Jelena Birovljev, Marton Sakal (eds.) Proceedings of 21st International Scientific Symposium: Strategic Management and Decision Support Systems in Strategic Management. University in Novi Sad, Faculty of Economics in Subotica, pp.1203-1211
Mirjana Todorovic and Milan Čupić
University of Kragujevac - Faculty of Economics and University of Kragujevac - Faculty of Economics
Date Posted: June 17, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper The Effects of Different Types of Internal Controls on Employee Self-Control
Drew Allen, William G. Heninger, Scott L. Summers and David A. Wood
Brigham Young University, Brigham Young University - School of Accountancy, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: June 15, 2016
Working Paper Series
46 downloads

Incl. Electronic Paper Determinants of Financial Information Disclosure: A Visualization Test by Cognitive Mapping Technique
Journal of Economics, Finance & Administrative Science, Vol. 21, pp. 8-13, 2016
Garoui Nassreddine
Independent
Date Posted: June 11, 2016
Accepted Paper Series
10 downloads

Incl. Electronic Paper How To Control Risk - A Complementarity Approach
Arthur Posch
WU Vienna
Date Posted: June 09, 2016
Working Paper Series
45 downloads

Incl. Electronic Paper Rank and File Employees and the Discovery of Misreporting: The Role of Stock Options
Call, A.C., Kedia, S., and Rajgopal, S. 2016. Rank and file employees and the discovery of misreporting: The role of stock options. Journal of Accounting & Economics (JAE), Forthcoming, Columbia Business School Research Paper No. 16-41
Andrew C. Call, Simi Kedia and Shivaram Rajgopal
Arizona State University (ASU) - School of Accountancy, Rutgers Business School and Columbia Business School
Date Posted: June 08, 2016
Accepted Paper Series
51 downloads

Incl. Electronic Paper Comparing the Value Revelance of R&D Reporting in Germany: Standard and Selection Effects
Bundesbank Series 1 Discussion Paper No. 2005,36
Fred Ramb and Markus G. Reitzig
Deutsche Bundesbank, Economics Department, Monetary Policy and Monetary Analysis and University of Vienna
Date Posted: June 08, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Who Do You Trust While Bubbles Grow and Blow? A Comparative Analysis of the Explanatory Power of Accounting and Patent Information for the Market Values of German Firms
Bundesbank Series 1 Discussion Paper No. 2004,17
Markus G. Reitzig and Fred Ramb
University of Vienna and Deutsche Bundesbank, Economics Department, Monetary Policy and Monetary Analysis
Date Posted: June 08, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Rubberstamping, Deferring and Board Effectiveness
George Drymiotes and Shiva Sivaramakrishnan
Texas Christian University and Rice University
Date Posted: June 02, 2016
Working Paper Series
25 downloads

Incl. Electronic Paper Comparison of Cross-Sectional Earnings Forecasting Models for the European Market
Vitor G. Azevedo and Manuel Gerhart
Technische Universität München (TUM), Department of Financial Management and Capital Markets, Students and Technische Universität München (TUM), Students
Date Posted: June 02, 2016
Working Paper Series
144 downloads

Incl. Electronic Paper Audit Office Reputation Shocks from Gains and Losses of Major Industry Clients
Ross School of Business Paper No. 1317
Jere R. Francis, Mihir N. Mehta and Wanli Zhao
University of Missouri at Columbia, University of Michigan, Stephen M. Ross School of Business and Southern Illinois University
Date Posted: June 02, 2016
Last Revised: June 07, 2016
Working Paper Series
92 downloads


 

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