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Full Text Papers: 570,397
Authors: 313,458
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SSRN eLibrary Search Results
JEL Code: M40
1,206,313 Total downloads
Showing Papers 2,051 - 2,100 of 3,532
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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
Catholic University of Portugal - Porto , 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
Working Paper Series
5 downloads

Incl. Electronic Paper Affiliated Corporate Donations and Director Independence
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
1 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
1 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
44 downloads

Incl. Electronic Paper Auditory Alarms: A Message from Titanic
Hasri Mustafa , Nur Nadirah Mat Razali , Norlida Mahussin and Haslinah Muhammad
UPM , UPM , Universiti Sains Islam Malaysia (USIM) and UPM
Date Posted: June 28, 2016
Working Paper Series
3 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
9 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
9 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
4 downloads

Incl. Electronic Paper Societal Trust and the Economic Behavior of Non-Profit Organizations
Robert Felix , Gregory Gaynor , Mikhail Pevzner and Jan L. Williams
Saint Joseph's University - Haub School of Business , University of Baltimore , University of Baltimore - Merrick School of Business and University of Baltimore
Date Posted: June 23, 2016
Working Paper Series
14 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
5 downloads

Incl. Electronic Paper Accounting for Financial Instruments: An Empirical Analysis of European Companies
Karsten Eisenschmidt and Nyls-Arne Pasternack
Fachhochschule Kiel: University of Applied Sciences and Fachhochschule Kiel: University of Applied Sciences
Date Posted: June 22, 2016
Last Revised: June 24, 2016
Working Paper Series
25 downloads

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: June 23, 2016
Working Paper Series
92 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
2 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 and Brigham Young University - School of Accountancy
Date Posted: June 15, 2016
Working Paper Series
36 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
8 downloads

Incl. Electronic Paper How To Control Risk - A Complementarity Approach
Arthur Posch
WU Vienna
Date Posted: June 09, 2016
Working Paper Series
42 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
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
41 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
3 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

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
20 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
100 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
79 downloads

Information Content of Earnings Announcements Around IFRS Adoption and Simultaneous Change in Press Release Disclosure
Gianfranco Siciliano , Pureum Kim and Pier Luigi Marchini
Bocconi University , University of Southern California and University of Parma - Department of Economics
Date Posted: June 01, 2016
Working Paper Series

Incl. Electronic Paper Considering Multiple Materialities for Account Combinations in Audit Planning and Evaluation: A Cost Efficient Approach
Journal of Accounting, Auditing and Finance, Vol. 13, No. 2, 1998
Saurav K. Dutta and Lynford E. Graham
State University of New York (SUNY) at Albany and Bentley University
Date Posted: June 01, 2016
Accepted Paper Series
9 downloads

Incl. Electronic Paper Accounting for Accounting History: An Exploratory Study Through Topic Modeling Approach
Department of Management, Università Ca' Foscari Venezia Working Paper No. 2016/05,
Paolo Ferri , Maria Lusiani and Luca Pareschi
RMIT University , University of Bologna - Department of Management and Ca Foscari University of Venice - Department of Management
Date Posted: May 30, 2016
Accepted Paper Series
14 downloads

Incl. Electronic Paper Socially Responsible Investing: Data-Driven Decision Making
Magali A. Delmas and Jinghui Lim
University of California, Los Angeles (UCLA)
Date Posted: May 29, 2016
Working Paper Series
45 downloads

Incl. Electronic Paper The Impact of Forward-Looking Metrics on Employee Decision-Making: The Case of Customer Lifetime Value
Pablo Casas-Arce , Francisco de Asis Martinez-Jerez and V. G. Narayanan
Arizona State University (ASU) - W.P. Carey School of Business , University of Notre Dame - Department of Accountancy and Harvard University - Accounting & Control Unit
Date Posted: May 28, 2016
Working Paper Series
27 downloads

Incl. Electronic Paper Explaining CEO Retention in Misreporting Firms
Journal of Financial Economics (JFE), Forthcoming
Messod Daniel Beneish , Cassandra D. Marshall and Jun Yang
Indiana University - Kelley School of Business - Department of Accounting , University of Richmond - Department of Finance and Indiana University - Kelley School of Business - Department of Finance
Date Posted: May 28, 2016
Accepted Paper Series
83 downloads

Institutional Ownership and Corporate Tax Avoidance: New Evidence
Accounting Review, Forthcoming
Mozaffar Khan , Suraj Srinivasan and Liang Tan
Harvard Business School , Harvard Business School and George Washington University - Department of Accountancy
Date Posted: May 27, 2016
Accepted Paper Series

Incl. Electronic Paper Green Banking and Reporting of Bangladeshi Commercial Banks: An Observation Under Global Reporting Initiative (GRI)
Md. Abdul Kaium Masud and Mohammad Sharif Hossain
Noakhli Science and Technology University and Uttara University, Bangladesh
Date Posted: May 26, 2016
Working Paper Series
22 downloads

Incl. Electronic Paper Accounting in Central Banks
Bank of England Working Paper No. 604
David M. Bholat and Robin Darbyshire
Bank of England and Independent
Date Posted: May 24, 2016
Working Paper Series
12 downloads

Incl. Electronic Paper The Influence of Corporate Social Responsibility and Board Characteristics on Earnings Management
Daniel Schaupp
University of Wuerzburg, Students
Date Posted: May 23, 2016
Working Paper Series
45 downloads

Incl. Electronic Paper Beyond Vocationalism: Toward a Phenomenologically Informed Framework for Accounting Education
Michael Musov
University of National and World Economy (UNWE)
Date Posted: May 23, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper Accounting Quality and Credit Ratings’ Ability to Measure Default Risk
Michael V. Chin
Rutgers University
Date Posted: May 22, 2016
Working Paper Series
67 downloads

Incl. Electronic Paper The Effects of Time Pressure on Belief Revision in Accounting: A Review of Relevant Literature in a Pressure-Arousal-Effort-Performance Framework
Christian P. R. Pietsch and William F. Messier Jr.
Saint Mary’s University and University of Nevada, Las Vegas - Department of Accounting
Date Posted: May 20, 2016
Working Paper Series
47 downloads

Incl. Electronic Paper Information in the Tails of the Distribution of Analysts’ Quarterly Earnings Forecasts
Financial Analysts Journal, Forthcoming
Philip B. Shane , Cameron Truong and Qiuhong Zhao
College of William & Mary , Monash University and Texas A&M University - College of Business
Date Posted: May 18, 2016
Accepted Paper Series
90 downloads

Insurance Acquisition Costs: Capitalizing Versus Expensing
Chi-Chun Liu and Yi-Ping Liao
National Chengchi University and Ming Chuan University
Date Posted: May 16, 2016
Working Paper Series

Incl. Electronic Paper Implementation of Audit Procedures For Marketing Audit Performance
Svetlana V. Pankova
Orenburg State University
Date Posted: May 16, 2016
Working Paper Series
20 downloads

The Complementarity Effects of Activity-Based Costing and Information Systems Integration on Financial Performance in Manufacturing Firms
Adam S. Maiga and Anders Nilsson
Florida International University (FIU) - College of Business Administration and Lulea University of Technology
Date Posted: May 15, 2016
Working Paper Series

Incl. Electronic Paper Institutional Ownership and Corporate Tax Avoidance: New Evidence
Mozaffar Khan , Suraj Srinivasan and Liang Tan
Harvard Business School , Harvard Business School and George Washington University - Department of Accountancy
Date Posted: May 15, 2016
Last Revised: May 26, 2016
Working Paper Series
196 downloads

Incl. Electronic Paper Classification Shifting, Abnormal Earnings Dynamics, and Stock Valuation
Ahmed Abdalla and Colin Clubb
London School of Economics and Political Science (LSE)-Department of Accounting and University of London - King's College London - Department of Management
Date Posted: May 13, 2016
Working Paper Series
44 downloads

Incl. Electronic Paper Audit Partner Identification and Audit Quality
Kyungha Kari Lee
Rutgers, The State University of New Jersey - Rutgers Business School
Date Posted: May 12, 2016
Working Paper Series
70 downloads

Incl. Electronic Paper Corporate Tax Planning and Stock Returns
Shane Heitzman and Maria Ogneva
University of Southern California - Marshall School of Business and University of Southern California - Marshall School of Business
Date Posted: May 09, 2016
Working Paper Series
62 downloads

Incl. Electronic Paper The New EU Accounting Directive – A Comparison of Reporting Requirements
Annals of "Constantin Brâncuşi" University of Târgu-Jiu, 2014,
Marius Deac
Dimitrie Cantemir Christian University
Date Posted: May 07, 2016
Accepted Paper Series
12 downloads


 

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