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Full Text Papers: 560,117
Authors: 308,472
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SSRN eLibrary Search Results
JEL Code: M41
5,512,991 Total downloads
Showing Papers 2,121 - 2,170 of 11,633
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Incl. Electronic Paper Value Relevance Revisited: Price Level Regression vs. P/B Valuation
Jian Kang and Catalin Starica
University of Neuchatel - School of Economics & Business and University of Neuchatel - Faculty of Economics and Business
Date Posted: April 30, 2016
Working Paper Series
14 downloads

Incl. Electronic Paper The Substantial Convergence of Chinese Accounting Standards with IFRS and the Managerial Pay-for-Accounting Performance Sensitivity of Publicly Listed Chinese Firms
Journal of Accounting and Public Policy, Forthcoming
Bin Ke , Yubo Li and Hongqi Yuan
National University of Singapore , Shanghai University and Fudan University - School of Management
Date Posted: April 26, 2016
Accepted Paper Series
5 downloads

Analysis Benford Law for Company Evidence from Indonesia
INTERNATIONAL JOURNAL OF ENGINEERING SCIENCES & RESEARCH TECHNOLOGY, DOI: 10.5281/zenodo.48844 (2016)
Taufik Hidayat and Amir Indrabudiman
Pamulang University - Accounting Department and Budi Luhur University
Date Posted: April 26, 2016
Accepted Paper Series

Incl. Electronic Paper Accounting Manipulation, Peer Pressure, and Internal Control
Pingyang Gao and Gaoqing Zhang
University of Chicago - Booth School of Business and University of Minnesota
Date Posted: April 25, 2016
Working Paper Series
20 downloads

Incl. Electronic Paper Executive Inside Debt and Corporate Tax Avoidance
FAccT Center Working Paper Nr. 22/2016
Anna Alexander and Martin Jacob
WHU - Otto Beisheim School of Management and WHU - Otto Beisheim School of Management
Date Posted: April 25, 2016
Working Paper Series
14 downloads

Incl. Electronic Paper Non-Performing Loans: Regulatory and Accounting Treatments of Assets
Bank of England Working Paper No. 594
David M. Bholat , Rosa M. Lastra , Sheri M. Markose , Andrea Miglionico and Kallol Sen
Bank of England , University of London - Centre for Commercial Law Studies (CCLS) , University of Essex - Department of Economics , Queen Mary University of London - Centre for Commercial Studies and Bank of England
Date Posted: April 25, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper The Relevance of Intangibles Disclosure for Market Risk: An Exploratory Study of US Healthcare and Pharmaceutical Industry
Indian Accounting Review, Vol. 15, No. 1, pp. 24-41
Shibashish Mukherjee and Stefano Zambon
University of Groningen and University of Ferrara
Date Posted: April 23, 2016
Accepted Paper Series
10 downloads

Do Investors Use Prior Tax Avoidance When Pricing Tax Loss Carryforwards?
Journal of American Taxation Association, Forthcoming
Sean T. McGuire , Stevanie S. Neuman , Thomas C. Omer and Adam J. Olson
Texas A&M University - Department of Accounting , University of Missouri at Columbia - School of Accountancy , University of Nebraska at Lincoln - School of Accountancy and University of Cincinnati
Date Posted: April 23, 2016
Accepted Paper Series

Tax Avoidance and Tunneling: Empirical Analysis from an Agency Perspective
Journal of International Accounting Research, Forthcoming
K. Hung Chan , Phyllis L. L. Mo and Tanya Y. H. Tang
Lingnan University - Department of Accountancy , City University of Hong Kong (CityUHK) - Department of Accountancy and Brock University
Date Posted: April 22, 2016
Last Revised: April 27, 2016
Accepted Paper Series

Incl. Electronic Paper Intangible-Specific Non-Financial Disclosures and Cost of Capital: Evidence from the U.S. Pharmaceutical Industry
Il legame fra coesione territoriale, sviluppo locale e performance d'impresa. Scritti ferraresi in ricordo del professor Antonio d’Atri, Francesco Badia & Greta Cestari (Ed.), 1st edition, 2014, Milano, Italy: FrancoAngeli, ISBN: 9788891708175 ,
Shibashish Mukherjee
University of Groningen
Date Posted: April 22, 2016
Accepted Paper Series
8 downloads

Incl. Electronic Paper Is the Risk of Product Market Predation a Cost of Disclosure?
Darren Bernard
University of Washington - Department of Accounting
Date Posted: April 21, 2016
Working Paper Series
14 downloads

Incl. Electronic Paper Internet Appendix to 'Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts'
Accounting Review, Forthcoming
Xi Li and Holly Yang
Temple University - Department of Accounting and Singapore Management University - School of Accountancy
Date Posted: April 21, 2016
Accepted Paper Series
13 downloads

Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts
Accounting Review, Vol. 91, No. 3, 2016
Xi Li and Holly Yang
Temple University - Department of Accounting and Singapore Management University - School of Accountancy
Date Posted: April 21, 2016
Accepted Paper Series

Incl. Electronic Paper Long-Term Investment and Accounting: Overcoming Short-Term Bias
ICAEW, 2016
Brian Singleton-Green
ICAEW
Date Posted: April 21, 2016
Working Paper Series
14 downloads

Incl. Electronic Paper Discretion in Revenue Recognition and Financial Reporting Comparability
Adam Bordeman
Cal Poly-SLO
Date Posted: April 21, 2016
Working Paper Series
21 downloads

Incl. Electronic Paper CEO Risk Incentives and the Riskiness of Securitization Transactions in the Financial Industry
Michele Fabrizi and Antonio Parbonetti
University of Padua and University of Padua
Date Posted: April 20, 2016
Working Paper Series
15 downloads

Incl. Electronic Paper The Role of Auditor Portfolios: Evidence from the Financial Crisis
Curtis Hall , J. Scott Judd and Jayanthi Sunder
Drexel University - Bennett S. LeBow College of Business , University of Illinois at Chicago and University of Arizona - Eller College of Management
Date Posted: April 20, 2016
Working Paper Series
20 downloads

Incl. Electronic Paper Accounting Research Productivity: More Heat Than Light?
Journal of Theoretical Accounting Research, Vol. 11(2), pp. 28-62, 2016
Wm. Dennis Huber
Capella University
Date Posted: April 20, 2016
Accepted Paper Series
55 downloads

How Earnings Components Attributes Relate to Earnings Quality
Frank Schiemann
University of Hamburg
Date Posted: April 19, 2016
Working Paper Series

Incl. Electronic Paper Earnings Management Around Swedish Corporate Income Tax Reforms
International Journal of Accounting, Auditing and Performance Evaluation, Forthcoming
Dennis Sundvik
Hanken School of Economics
Date Posted: April 18, 2016
Accepted Paper Series
24 downloads

Incl. Electronic Paper Bank Loan Loss Accounting: Research Implications for the Post-Crisis Debate
Begoña Giner and Araceli Mora
University of Valencia and University of Valencia - Department of Accounting
Date Posted: April 18, 2016
Working Paper Series
30 downloads

Accounting Expertise of Directors and Financial Misstatements: The Role of Investor Optimism
Shantaram P. Hegde and Tingyu Zhou
University of Connecticut - School of Business and Concordia University, Montreal, Canada
Date Posted: April 17, 2016
Working Paper Series

Incl. Electronic Paper As Foreign Registrants Abandon the U.S. Capital Markets, What Happens to the Cross-Listing Audit Fee Premium?
Kathleen M. Bakarich and Joseph Weintrop
City University of New York (CUNY), Baruch College, Zicklin School of Business, Students and City University of New York - Baruch College - Stan Ross Department of Accountancy
Date Posted: April 16, 2016
Working Paper Series
21 downloads

Incl. Electronic Paper Popularizing a Management Accounting Idea: The Case of the Balanced Scorecard
David J. Cooper , Mahmoud Ezzamel and Sandy Qu
University of Alberta - Department of Accounting, Operations & Information Systems , Cardiff Business School - Accounting and Finance Section and York University - Schulich School of Business
Date Posted: April 16, 2016
Working Paper Series
27 downloads

Incl. Electronic Paper Disclosure of Information in Audit Reports
Global Journal of Management and Business Research: Accounting and Auditing, 2014
Flávia Verônica Silva Jacques and Clea Beatriz Macagnan
FURG and University of Vale do Rio dos Sinos (Unisinos), Unisinos Business School
Date Posted: April 15, 2016
Accepted Paper Series
11 downloads

Incl. Electronic Paper The Dark Side of Mandatory IFRS Adoption: Does IFRS Adoption Deteriorate Accrual Reliability?
Jeong-Bon Kim , Haina Shi and Xindong (Kevin) Zhu
University of Waterloo , Fudan University - School of Management and City University of Hong Kong
Date Posted: April 15, 2016
Last Revised: April 22, 2016
Working Paper Series
15 downloads

Incl. Electronic Paper Outsourcing of Accounting Tasks and Tax Management: Evidence from a Corporate Tax Rate Change
Applied Economics Letters, Vol. 23, No. 7, 2016
Henrik Höglund and Dennis Sundvik
Hanken School of Economics and Hanken School of Economics
Date Posted: April 14, 2016
Accepted Paper Series
16 downloads

Incl. Electronic Paper Your Gain My Pain? The Effects of Accounting Information in Uncertain Negotiations
Samy Essa , Henri C. Dekker and Tom Groot
University of Twente , VU University Amsterdam - Department of Accounting and VU University Amsterdam - Amsterdam Research Center in Accounting
Date Posted: April 14, 2016
Working Paper Series
22 downloads

Incl. Electronic Paper When Does Price Impound Information Unrelated to Earnings?
Zachary Kaplan and Jonathan A. Milian
Washington University in Saint Louis - John M. Olin Business School and Florida International University (FIU)
Date Posted: April 13, 2016
Working Paper Series
44 downloads

Incl. Electronic Paper Economic Importance of the Client: When Do Shareholders Care About Auditor Independence?
Sven Hörner and Jacob Justus Leidner
University of Wuerzburg and University of Wuerzburg
Date Posted: April 12, 2016
Working Paper Series
78 downloads

Incl. Electronic Paper Compliance Costs and Book-Tax Conformity: Evidence from Audit Fees and Audit Quality
Kathleen M. Bakarich and Jon N. Kerr
City University of New York (CUNY), Baruch College, Zicklin School of Business, Students and Baruch College - CUNY, Zicklin School of Business
Date Posted: April 11, 2016
Working Paper Series
29 downloads

Incl. Electronic Paper The Switch Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters
Lauren M. Cunningham , Bret A. Johnson , E Scott Johnson and Ling Lei Lisic
University of Tennessee , George Mason University , Virginia Polytechnic Institute & State University - Pamplin College of Business and George Mason University
Date Posted: April 10, 2016
Working Paper Series
49 downloads

Incl. Electronic Paper SEC Monitoring of Foreign Firms’ Disclosures
James P. Naughton , Rafael Rogo , Jayanthi Sunder and Ray Zhang
Northwestern University - Kellogg School of Management , University of British Columbia - Sauder School of Business , University of Arizona - Eller College of Management and University of British Columbia (UBC) - Sauder School of Business
Date Posted: April 10, 2016
Working Paper Series
76 downloads

Incl. Electronic Paper Conditional Conservatism and Debt Versus Equity Financing
Contemporary Accounting Research, Forthcoming
Beng Wee Goh , Chee Yeow Lim , Gerald J. Lobo and Yen H. Tong
Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy , University of Houston - C.T. Bauer College of Business and Nanyang Technological University (NTU) - Nanyang Business School
Date Posted: April 10, 2016
Accepted Paper Series
55 downloads

The Outcome Effect and Professional Skepticism
The Accounting Review, November 2016
Joseph F. Brazel , Scott B. Jackson , Tammie Janell Rech and Bryan W. Stewart
North Carolina State University - Poole College of Management - Department of Accounting , University of South Carolina , University of Missouri at Kansas City and Brigham Young University - School of Accountancy
Date Posted: April 09, 2016
Accepted Paper Series

Incl. Electronic Paper The Incidence, Valuation, and Management of Tax-Related Reputational Costs: Evidence from Negative Media Attention During Periods Characterized by High Scrutiny of Corporate Tax Avoidance
Dan S. Dhaliwal , Theodore H. Goodman , P.J. Hoffman and Casey M. Schwab
University of Arizona - Department of Accounting , Purdue University - Department of Accounting , Purdue University - Department of Accounting and University of Georgia
Date Posted: April 09, 2016
Working Paper Series
59 downloads

Incl. Electronic Paper Book-Tax Conformity and Reporting Behavior – A Quasi-Experiment
ZEW - Centre for European Economic Research Discussion Paper No. 16-008
Maria Theresia Evers , Ina Meier and Katharina Finke
Centre for European Economic Research (ZEW) , University of Mannheim and University of Mannheim - Accounting and Taxation
Date Posted: April 09, 2016
Working Paper Series
22 downloads

Incl. Electronic Paper The Demand for Voluntary Audit in Micro-Companies: Evidence from Finland
Forthcoming in International Journal of Auditing
Hannu Tapani Ojala , Jill Collis , Juha Kinnunen , Lasse Niemi and Pontus Troberg
Aalto University - Aalto University School of Economics , Brunel University London - Brunel Business School , Aalto University School of Business , Aalto University and Helsinki School of Economics
Date Posted: April 09, 2016
Accepted Paper Series
25 downloads

Stock Exchange Monitoring and Firm Performance
Enas Abdullah Hassn
University of Duhok
Date Posted: April 08, 2016
Last Revised: April 10, 2016
Working Paper Series

Incl. Electronic Paper Non-GAAP Reporting: A Comparability Crisis
Dirk E. Black , Theodore E. Christensen , Jack T. Ciesielski Jr. and Benjamin C. Whipple
Tuck School of Business at Dartmouth , University of Georgia , R.G. Associates and
Date Posted: April 07, 2016
Working Paper Series
125 downloads

Incl. Electronic Paper A Synthesis and Analysis of Models Measuring Accrual Based and Real Activities Earnings Management
Earnings Management: Global Perspectives, Performance and Future Research, Published by Nova Science Publishers, Inc., 2016
Anna-Fani Constantatos , Dionysia Dionysiou and Ioannis Tsalavoutas
University of Stirling - Department of Accounting and Finance , University of Stirling and University of Glasgow - Accounting and Finance Group
Date Posted: April 07, 2016
Last Revised: April 10, 2016
Accepted Paper Series
27 downloads

Accruals and Price Crashes
Review of Accounting Studies, Forthcoming
Wei Zhu
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: April 06, 2016
Accepted Paper Series

Incl. Electronic Paper Comparative Predictive Abilities of Earnings and Operating Cash Flows on Future Cash Flows: Empirical Evidence from Ghana
Agana, J. A., Mireku, K., & Appiah, K. O. (2015). Comparative Predictive Abilities of Earnings and Operating Cash Flows on Future Cash Flows: Empirical Evidence from Ghana. Accounting and Finance Research, 4(3), p40.
Joseph Akadeagre Agana , Kwame Mireku and Kingsley Opoku Appiah
Kwame Nkrumah University of Science and Technology (KNUST), College of Humanities and Social Sciences , Kwame Nkrumah University of Science and Technology (KNUST) - KNUST, Finance Office and Kwame Nkrumah University of Science and Technology
Date Posted: April 06, 2016
Accepted Paper Series
18 downloads

The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Offices
Journal of Business Ethics, Forthcoming
Thomas C. Omer , Nathan Y. Sharp and Dechun Wang
University of Nebraska at Lincoln - School of Accountancy , Texas A&M University - Department of Accounting and Texas A&M University
Date Posted: April 06, 2016
Accepted Paper Series

Incl. Electronic Paper Making Regional Rural Banks Market Efficient: A Study on Amalgamation Effect
Conference Proceeding, ICBPEM, NIT Rourkela, India (Springer), 2014
Rabi N. Subudhi and Jitendra Kumar Ram
KIIT University - School of Management and KIIT University
Date Posted: April 06, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper Incorporating Risk Considerations into Planning and Control Systems: The Influence of Risk Management Value Creation Objectives
Forthcoming in Philip Linsley and Margaret Woods (eds.), The Routledge Companion to Accounting and Risk, London: Routledge, 2016
Christopher D. Ittner and Thomas Keusch
University of Pennsylvania - Accounting Department and Erasmus University Rotterdam (EUR)
Date Posted: April 05, 2016
Accepted Paper Series
56 downloads

Towards an Investigation of Credit Risk Determinants in Eurozone Countries
Accounting and Management Information Systems, Vol. 15, No. 1, pp. 27-57, 2016
Vasiliki Makri
University of Patras - Department of Business Administration
Date Posted: April 05, 2016
Accepted Paper Series

Incl. Electronic Paper Do Lenders Affect Firms' Disclosure Decisions? Evidence from Lender-Side Loan Defaults
Kelley School of Business Research Paper No. 16-35
Janet Gao , Chuchu Liang , Kenneth J. Merkley and Joseph M. Pacelli
Indiana University - Kelley School of Business , Cornell University - Samuel Curtis Johnson Graduate School of Management , Cornell University - Samuel Curtis Johnson Graduate School of Management and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: April 04, 2016
Working Paper Series
51 downloads

Incl. Electronic Paper The Smoothing and Informativeness of GAAP Effective Tax Rates
Paul Demere , Laura Yue Li , Petro Lisowsky and R. William Snyder
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Illinois at Urbana-Champaign , University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: April 03, 2016
Working Paper Series
61 downloads

Incl. Electronic Paper Firm Fundamentals and Sensitivity to Aggregate Earnings Growth
Atif Ellahie
University of Utah - David Eccles School of Business
Date Posted: April 03, 2016
Working Paper Series
39 downloads


 

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