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SSRN eLibrary Search Results
JEL Code: M41
4,283,270 Total downloads
Showing Papers 21 - 70 of 9,397
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Incl. Fee Electronic Paper Accounting for Income Taxes: Primer, Extant Research, and Future Directions
Foundations and Trends in Finance, Vol. 7, Nos. 1-2, 2012
John R. Graham , Jana Smith Raedy and Douglas A. Shackelford
Duke University - Fuqua School of Business , University of North Carolina at Chapel Hill and University of North Carolina at Chapel Hill
Date Posted: May 23, 2013
Accepted Paper Series

Incl. Electronic Paper Compensation Committees’ Treatment of Earnings Components in CEOs’ Terminal Years
Accounting Review, Vol. 87, No. 1, 2012, University of Alberta School of Business Research Paper No. 207
 Mark R. Huson , Yao Tian , Christine I. Wiedman and Heather A. Wier
University of Alberta - Department of Finance and Statistical Analysis , University of Alberta - School of Business , University of Waterloo and University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: May 23, 2013
Accepted Paper Series

Incl. Electronic Paper The Effect of IFRS Adoption on Balance-Sheet Conservatism: The Spanish Case
Revista Española de Financiación y Contabilidad - Spanish Journal of Finance and Accounting (Forthcoming),
Raul Iniguez , Francisco Poveda and Pablo J. Vazquez Veira
University of Alicante - Accounting and Finance Department , University of Alicante - Accounting and Finance Department and University of Alicante - Finance & Accounting
Date Posted: May 23, 2013
Accepted Paper Series
2 downloads

Incl. Electronic Paper Improvements of the Cash Flow Statement Control Function in Financial Reporting
Proceedings of Rijeka Faculty of Economics, Journal of Economics and Business, Vol. 26, No. 1, 2008, pp. 123-150
 Metka Duhovnik
University of Ljubljana, Faculty of Ekonomics
Date Posted: May 22, 2013
Accepted Paper Series
2 downloads

Incl. Electronic Paper National Culture and Cost of Equity Capital Around the World
 Sidney J. Gray , Tony Kang and Yong Keun Yoo
The University of Sydney Business School , Oklahoma State University - School of Accounting and Korea University Business School
Date Posted: May 22, 2013
Working Paper Series
8 downloads

Incl. Electronic Paper Did Analysts Contribute to the Disappearance of the Accrual Anomaly?
 Sami Keskek and Senyo Y. Tse
University of Arkansas - Sam M. Walton College of Business and Texas A&M University - Lowry Mays College & Graduate School of Business
Date Posted: May 22, 2013
Working Paper Series
5 downloads

Incl. Electronic Paper What Drives SMEs Need to Provide Internationally Comparable Accounting Information? – Empirical Evidence from Germany
 Brigitte Eierle and Christiane Helduser
University of Bamberg and University of Bamberg
Date Posted: May 21, 2013
Working Paper Series
6 downloads

Incl. Electronic Paper Fishing for Excuses and Performance Evaluation
 Francois Larmande and Jean-Pierre Ponssard
EMLYON business school and Ecole Polytechnique
Date Posted: May 21, 2013
Working Paper Series
2 downloads

Endogenous Disclosure and Regulatory Reforms
 Renhui Fu , Yong H. Kim and Buhui Qiu
Erasmus University - Rotterdam School of Management , University of Cincinnati and Erasmus University - Rotterdam School of Management
Date Posted: May 21, 2013
Last Revised: May 23, 2013
Working Paper Series

Incl. Electronic Paper Managerial Ownership and Financial Analysts’ Information Environment
 Sam Han , Justin Y. Jin , Tony Kang and Gerald J. Lobo
Korea University Business School , McMaster University - DeGroote School of Business , Oklahoma State University - School of Accounting and University of Houston - C.T. Bauer College of Business
Date Posted: May 20, 2013
Working Paper Series
22 downloads

On the Interplay between Environmental Reporting and Management Accounting Change
Management Accounting Research, Forthcoming
 Lies Bouten and Sophie Hoozée
Iéseg School of Management and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Date Posted: May 18, 2013
Accepted Paper Series

Incl. Fee Electronic Paper The Fundamental Problem of Accounting
Canadian Journal of Economics/Revue canadienne d'économique, Vol. 46, Issue 2, pp. 634-655, 2013,
 Robert D. Cairns
McGill University - Department of Economics
Date Posted: May 18, 2013
Accepted Paper Series

Incl. Electronic Paper The Relative Effect of Performance Measures on Managerial Time Orientation: Empirical Evidence from Sales Managers in the Oil and Gas
 Andson Braga Aguiar , Paulo Natal Pinheiro and Jose Carlos Tiomatsu Oyadomari Sr.
University of Sao Paulo (USP) , University Mackenzie Rio and Mackenzie Presbyterian University
Date Posted: May 16, 2013
Working Paper Series
3 downloads

Incl. Electronic Paper An Analysis of the Auditors’ Liability to Third Parties in Australia
Common Law World Review, Vol. 37, No. 1, pp. 9-24, 2008
 Vylan Nguyen and Pelma Jacinth Rajapakse
SANH NGUYEN & ASSOCIATES and Griffith University - Griffith Business School
Date Posted: May 14, 2013
Accepted Paper Series
3 downloads

Incl. Electronic Paper Expectations Management
 Tsahi Versano and Brett Trueman
Yale University School of Management and University of California, Los Angeles (UCLA) - Anderson School of Management
Date Posted: May 14, 2013
Working Paper Series
17 downloads

The Basu Measure as an Indicator of Conditional Conservatism: Evidence from U.K. Earnings Components
European Accounting Review, Forthcoming
 Audrey Hsu , John O'Hanlon and Ken V. Peasnell
National Taiwan University , Lancaster University - Department of Accounting and Finance and Lancaster University - Department of Accounting and Finance
Date Posted: May 14, 2013
Accepted Paper Series

Incl. Electronic Paper Corporate Reporting on the Internet by Irish Companies
Irish Accounting Review 7(1): 37-68, 1999
 Niamh M. Brennan and Denis Hourigan
University College Dublin (UCD) - Quinn School of Business and Independent
Date Posted: May 12, 2013
Accepted Paper Series
2 downloads

Incl. Electronic Paper Corruption, Political Institutions, and Accounting Environment: A Cross-Country Study
International Journal of Accounting Symposium, May 2013
 Nurul Houqe and Reza Monem
Victoria University of Wellington - Victoria Business School and Griffith University - Griffith Business School
Date Posted: May 12, 2013
Working Paper Series
7 downloads

Incl. Electronic Paper Financial Statement Fraud: Incidents, Methods and Motives
Australian Accounting Review, 17(2)(42)(July 2007): 49-61
 Niamh M. Brennan and Mary McGrath
University College Dublin (UCD) - Quinn School of Business and Independent
Date Posted: May 12, 2013
Accepted Paper Series
17 downloads

Incl. Electronic Paper 'All in the Family': Earnings Management Through Non-Listed Subsidiaries
 Massimiliano Bonacchi , Fabrizio Cipollini and Paul Zarowin
University Parthenope , Universita di Firenze, Dipartimento di Statistica and New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: May 08, 2013
Working Paper Series
53 downloads

Incl. Electronic Paper Unfunded Public Pension Liabilities and Local Citizen Oversight
 Kevin T. Rich and Jean X. Zhang
Marquette University - Department of Accounting and Virginia Commonwealth University
Date Posted: May 06, 2013
Working Paper Series
14 downloads

Incl. Electronic Paper Dividend Payouts and Information Shocks
 Luzi Hail , Ahmed Tahoun and Clare Wang
University of Pennsylvania - The Wharton School , London Business School and Northwestern University - Kellogg School of Management
Date Posted: May 06, 2013
Working Paper Series
77 downloads

The Effects of Corporation/Country Characteristics and the Level of Corporate Governance on Corporate Risk Disclosure: The Case of the Gulf Cooperative Council (GCC) Countries
 Abed Al-Nasser Abdallah and Mostafa Kamal Hassan
American University of Sharjah and Independent
Date Posted: May 05, 2013
Working Paper Series

Incl. Electronic Paper Corporate Investment and Changes in CEO Stock Option Grants
 Vasiliki E. Athanasakou , Daniel Ferreira and Lisa Goh
London School of Economics & Political Science (LSE) - Department of Accounting , London School of Economics & Political Science (LSE) - Department of Finance and London School of Economics & Political Science (LSE) - Department of Accounting
Date Posted: May 04, 2013
Working Paper Series
37 downloads

Incl. Electronic Paper Disclosure and Firm Separation: A Text-Based Examination
 Christopher Ball , Gerard Hoberg and Vojislav Maksimovic
Meta Heuristica, LLC , University of Maryland - Department of Finance and University of Maryland - Robert H. Smith School of Business
Date Posted: May 04, 2013
Last Revised: May 05, 2013
Working Paper Series
14 downloads

Incl. Fee Electronic Paper GAAP, GFS and AASB 1049: Perceptions of Public Sector Stakeholders
Accounting & Finance, Vol. 53, Issue 2, pp. 471-496, 2013
 Ralph Kober , Janet Lee and Juliana Ng
Monash University , Australian National University (ANU) and Australian National University - School of Business & Information Systems
Date Posted: May 04, 2013
Accepted Paper Series

Is Forecast Disaggregation Always Beneficial?
 Lei Dong , Bernard Wong-On-Wing and Gladie Lui
Washington State University , Washington State University and Independent
Date Posted: May 04, 2013
Working Paper Series

Incl. Electronic Paper The Relation between Earnings Management and Pro Forma Reporting
 Ervin L. Black Sr., Theodore E. Christensen , T. Taylor Joo and Roy Schmardebeck
Brigham Young University - Marriott School of Management , Brigham Young University - Marriott School of Management , University of Arkansas - Department of Accounting and University of Arkansas
Date Posted: May 03, 2013
Working Paper Series
53 downloads

Incl. Electronic Paper The Choice between Audit and Consulting Services in the Post-SOX Environment
 Ronen Gal-Or
Northeastern University - Accounting Area
Date Posted: May 03, 2013
Working Paper Series
23 downloads

Incl. Electronic Paper The Influence of the Audit Committee on Auditor Provided Tax Planning Services
 Dan S. Dhaliwal , Ronen Gal-Or , Vic Naiker and Divesh Sharma
University of Arizona - Department of Accounting , Northeastern University - Accounting Area , Monash University - Department of Accounting and Finance and Florida International University
Date Posted: May 03, 2013
Working Paper Series
39 downloads

Comparability of Earnings in Scandinavian Countries: The Impact of Mandatory IFRS Adoption and Stock Exchange Consolidations
Journal of International Accounting Research, Volume 12 (1): 55-76, 2013
 Maria T. Caban-Garcia and Haihong He
University of South Florida, St. Petersburg and University of Connecticut - School of Business
Date Posted: May 03, 2013
Last Revised: May 09, 2013
Accepted Paper Series

Performance Gains via Synergies Between Learning-by-Doing and Dynamic Self-Selection: An Experimental Analysis
 John A. Brozovsky and Jie Luo
Virginia Polytechnic Institute & State University - Pamplin College of Business and Concord University - Division of Business
Date Posted: May 02, 2013
Working Paper Series

Incl. Electronic Paper Valuation Implications of Accounting Conservatism
 Jae B. Kim , Alexander Nekrasov , Pervin K. Shroff and Andreas Simon
Singapore Management University , University of California, Irvine - Paul Merage School of Business , University of Minnesota - Twin Cities - Carlson School of Management and Pepperdine University - Graziadio School of Business and Management
Date Posted: May 02, 2013
Working Paper Series
75 downloads

Incl. Electronic Paper Family Ownership and CEO Turnovers
Contemporary Accounting Research, Forthcoming
 Xia Chen , Qiang Cheng and Zhonglan Dai
Singapore Management University , Singapore Management University and University of Texas at Dallas - School of Management
Date Posted: May 02, 2013
Last Revised: May 07, 2013
Accepted Paper Series
29 downloads

Incl. Electronic Paper Exploring Market Reactions to a High-Quality Auditor and Managerial Preference for Audit Quality
 Patrick J. Hurley and Brian W. Mayhew
University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Wisconsin, Madison - Department of Accounting and Information Systems
Date Posted: May 02, 2013
Working Paper Series
40 downloads

Incl. Electronic Paper CEO Implicit Motives: Their Impact on Firm Investment and Firm Performance
 Kevin J. Veenstra
McMaster University - DeGroote School of Business
Date Posted: May 01, 2013
Working Paper Series
22 downloads

Incl. Electronic Paper Accountants’ Reports on Profit Forecasts: Regulation and Practice
Managerial Auditing Journal, 15(9): 447-458 (2000)
 Niamh M. Brennan and Sidney J. Gray
University College Dublin (UCD) - Quinn School of Business and University of Sydney
Date Posted: May 01, 2013
Accepted Paper Series
2 downloads

Incl. Electronic Paper Voluntary Disclosure of Profit Forecasts by Target Companies in Takeover Bids
Journal of Business Finance & Accounting, 26(7/8): 883-917 (1999)
 Niamh M. Brennan
University College Dublin (UCD) - Quinn School of Business
Date Posted: May 01, 2013
Accepted Paper Series
1 downloads

Incl. Electronic Paper An Empirical Examination of Forecast Disclosure by Bidding Companies
Accounting and Business Research, 30(3): 175-194 (2000)
 Niamh M. Brennan
University College Dublin (UCD) - Quinn School of Business
Date Posted: May 01, 2013
Accepted Paper Series
2 downloads

Incl. Electronic Paper Accounting Expertise in Litigation and Dispute Resolution
Journal of Forensic Accounting, VI(2): 13-35
 Niamh M. Brennan
University College Dublin (UCD) - Quinn School of Business
Date Posted: May 01, 2013
Accepted Paper Series
4 downloads

Incl. Electronic Paper Accounting in Crisis: A Story of Auditing, Accounting, Corporate Governance and Market Failures
Irish Banking Review, Summer, pp. 2-17 (2003)
 Niamh M. Brennan
University College Dublin (UCD) - Quinn School of Business
Date Posted: May 01, 2013
Accepted Paper Series
13 downloads

Incl. Electronic Paper The Impact of Materiality: Accounting's Best Kept Secret
Asian Academy of Management Journal of Accounting and Finance, 1: 1-31 (2005)
 Niamh M. Brennan and Sidney J. Gray
University College Dublin (UCD) - Quinn School of Business and University of Sydney
Date Posted: May 01, 2013
Accepted Paper Series
3 downloads

Incl. Electronic Paper Corporate Governance, Accountability and Mechanisms of Accountability: An Overview
Accounting, Auditing and Accountability, Vol. 21, No. 7, 2008
 Niamh M. Brennan and Jill F. Solomon
University College Dublin (UCD) - Quinn School of Business and University of Wales System - Cardiff University
Date Posted: May 01, 2013
Accepted Paper Series
15 downloads

Incl. Electronic Paper Rhetoric, Argument and Impression Management in Hostile Takeover Defence Documents
British Accounting Review, Vol. 42, No. 4, 2010
 Niamh M. Brennan , Caroline Daly and Claire Harrington
University College Dublin (UCD) - Quinn School of Business , Deloitte (Ireland) and Deloitte (Ireland)
Date Posted: May 01, 2013
Accepted Paper Series
4 downloads

Incl. Electronic Paper An Exploration of the Relationship between Language Choice in CEO Letters to Shareholders and Corporate Reputation
Accounting Forum, 36(3): 166-177, 2012
 Russell Craig and Niamh M. Brennan
Australian National University (ANU) - School of Business and Information Management and University College Dublin (UCD) - Quinn School of Business
Date Posted: May 01, 2013
Accepted Paper Series
13 downloads

Incl. Electronic Paper Executive Hubris: The Case of a Bank CEO
Accounting, Auditing and Accountability, Vol. 26, No. 2, 2013
 Niamh M. Brennan and John P. Conroy
University College Dublin (UCD) - Quinn School of Business and Independent
Date Posted: May 01, 2013
Accepted Paper Series
30 downloads

Incl. Electronic Paper Reporting Intellectual Capital in Annual Reports: Evidence from Ireland
Accounting, Auditing and Accountability, Vol. 14, No. 4, 2001
 Niamh M. Brennan
University College Dublin (UCD) - Quinn School of Business
Date Posted: May 01, 2013
Accepted Paper Series
8 downloads

Incl. Electronic Paper A Comparative Analysis of Required Financial Disclosures in US, UK and International Accounting Standards
Asia Pacific Journal of Accounting, 6(2): 229-253 (1999)
 Niamh M. Brennan and Claire Marston
University College Dublin (UCD) - Quinn School of Business and Heriot-Watt University
Date Posted: May 01, 2013
Accepted Paper Series
9 downloads

Incl. Electronic Paper Product Space Location as a Competitive Strategy in the Small-Firm Audit Market
 Kenneth L. Bills , Nathaniel M. Stephens and Marleen Willekens
Colorado State University , Utah State University - Jon M. Huntsman School of Business and Katholieke Universiteit Leuven (KUL)
Date Posted: April 30, 2013
Working Paper Series
32 downloads

How Do Individual Investors React to Earnings Announcements? Evidence from Google Insights
 Tawei Wang and Roger Debreceny
University of Hawaii at Manoa - School of Accountancy and University of Hawaii at Manoa - Shidler College of Business
Date Posted: April 30, 2013
Working Paper Series


 

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