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Full Text Papers: 393,787
Authors: 226,737
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SSRN eLibrary Search Results
JEL Code: M4
5,292,947 Total downloads
Showing Papers 2,151 - 2,200 of 13,023
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The IASC-U.S. Comparison Project and the Market Approach to International Financial Reporting
Robert W. McGee and Wagdy Abdallah
Fayetteville State University and Seton Hall University - Accounting
Date Posted: June 08, 1998
Working Paper Series

The IASC Comparability Project and Current Financial Reporting Reality: An Empirical Study of Reporting in Europe
BRITISH ACCOUNTING REVIEW, Vol 28, No 1, March 1996
Clare B. Roberts , Stephen B. Salter and Jeffrey Kantor
University of Exeter , University of Texas at El Paso - Department of Accounting and University of Windsor - Odette School of Business
Date Posted: November 13, 1996
Accepted Paper Series

Incl. Electronic Paper The IAS 39 October 2008 Amendment as Another Opportunity of Earnings Management: An Analysis of the European Banking Industry
Alberto Quagli and Maurizio Ricciardi
University of Genoa - DITEA and affiliation not provided to SSRN
Date Posted: July 15, 2010
Working Paper Series
456 downloads

Incl. Electronic Paper The Horizon Insurance Agency
Darden Case No. UVA-C-2140
Mark E. Haskins
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
60 downloads

The Hole in the Doughnut - Accounting for Acquired Intangibles at Krispy Kreme
Issues in Accounting Education, Vol. 21, No. 3, 2006
Lori Holder-Webb and Mark J. Kohlbeck
Western New England University - Department of Accounting and Finance and Florida Atlantic University - School of Accounting
Date Posted: August 31, 2010
Accepted Paper Series

Incl. Electronic Paper The HM 'Treasure's Island': A Theoretical Analysis of Central Government Accounting Standards in UK
XVIII IRSPM Conference on 'Public Sector Responses to Global Crisis,' International Research Society of Public Management (IRSPM), Prague, April 10-12, 2013, 14th Biennial CIGAR Conference, Birmingham University, September 2-3, 2013
Yuri Biondi
French National Center for Scientific Research (CNRS)
Date Posted: January 08, 2013
Last Revised: April 04, 2013
Working Paper Series
139 downloads

The History of the Decline and Fall of the American Accounting Profession
International Journal of Economics and Accounting, Forthcoming
Wm. Dennis Huber
Capella University
Date Posted: May 05, 2013
Accepted Paper Series

The Hiring of Accounting and Finance Officers from Audit Firms: How Did the Market React?
Review of Accounting Studies, Vol. 13, 2008
Marshall A. Geiger , Clive S. Lennox and David S. North
University of Richmond - E. Claiborne Robins School of Business - Economics , Nanyang Technological University and University of Richmond - E. Claiborne Robins School of Business
Date Posted: August 27, 2011
Accepted Paper Series

Incl. Electronic Paper The High-Volume Return Premium and Post-Earnings Announcement Drift
Alina Lerman , Joshua Livnat and Richard R. Mendenhall
Yale School of Management , New York University and University of Notre Dame - Department of Finance
Date Posted: April 18, 2008
Working Paper Series
484 downloads

Incl. Fee Electronic Paper The Hidden Public Pension Obligations in Six European States: A Generational Accounting Perspective
Accounting Forum, Vol. 27, pp. 185-200, June 2003
Paul J. M. Klumpes
EDHEC Business School
Date Posted: September 21, 2003
Accepted Paper Series
27 downloads

Incl. Electronic Paper The Hidden Costs of Different Sales Channels
AAA 2013 Management Accounting Section (MAS) Meeting Paper
Alexander Bruggen
Maastricht University
Date Posted: August 18, 2012
Working Paper Series
233 downloads

Incl. Electronic Paper The Greek Debt: An Analysis of the Composing Data for the Period 2004–2010
Global Conference on Business and Finance, San Jose, Costa Rica, May 2012
Georgia Kontogeorga , Georgios L. Thanasas and Athanasios Bellas
university of Patras , University of Patras and University of Patras
Date Posted: July 25, 2012
Accepted Paper Series
57 downloads

Incl. Electronic Paper The Greater Market Mis-Valuation of Accruals when the Stock Performance is Poor
Guohua Jiang
Peking University - Guanghua School of Management
Date Posted: November 28, 2005
Working Paper Series
232 downloads

The Granting of Loans by German Banks to SMES Against the Back-Ground of International Financial Reporting
Journal of Applied Accounting Research, Vol. 11, No. 1, pp. 43-57, 2010
Stephan T. Burghardt
Handelshochschule Leipzig (HHL)
Date Posted: March 30, 2010
Last Revised: June 04, 2010
Accepted Paper Series

Incl. Electronic Paper The Granting of Loans by German Banks to Small and Medium-Sized Entities Against the Background of International Financial Reporting
Stephan T. Burghardt
Handelshochschule Leipzig (HHL)
Date Posted: November 09, 2008
Last Revised: March 27, 2010
Working Paper Series
283 downloads

Incl. Electronic Paper The Governance Role of Private Debt and the Monitoring Role of External Auditors: Evidence from Covenant Violations
Liangliang Jiang and Hui Zhou
Lingnan University and Melbourne Business School
Date Posted: December 26, 2011
Working Paper Series
88 downloads

Incl. Electronic Paper The Governance Role of Institutional Investors and Outsider Directors on the Properties of Management Earnings Forecasts
14th Annual Conference on Financial Economics and Accounting (FEA)
Bipin B. Ajinkya , Sanjeev Bhojraj and Partha Sengupta
University of Florida - Fisher School of Accounting , Cornell University - Samuel Curtis Johnson Graduate School of Management and Government of the United States of America - Office of the Comptroller of the Currency (OCC)
Date Posted: January 27, 2004
Working Paper Series
703 downloads

The Governance of Lateral Relations Between and Within Organisations
Management Accounting Research, 2008
Jeltje van der Meer-Kooistra and Robert W. Scapens
University of Groningen - Faculty of Economics and Business and University of Manchester - Division of Accounting and Finance
Date Posted: September 03, 2008
Accepted Paper Series

Incl. Electronic Paper The Governance of Intangibles: Rethinking Financial Reporting and the Board of Directors
Accounting Forum 36 (2012), pp. 279-293 , EconomiX Working Paper No. 2008-36
Yuri Biondi and Antoine Reberioux
French National Center for Scientific Research (CNRS) and University Antilles Guyane - Faculty of Law and Economics
Date Posted: October 28, 2008
Last Revised: November 11, 2012
Accepted Paper Series
352 downloads

Incl. Electronic Paper The Governance of CEO Incentives in English NHS Hospital Trusts
Joan Ballantine , John Forker and Margaret Greenwood
Queen's University Management School , Queen's University Management School and University of Bath - School of Management
Date Posted: March 21, 2008
Working Paper Series
193 downloads

Incl. Electronic Paper The Governance Effect of Institutional Investors and Outsider Directors on the Properties of Management Earnings Forecasts
Bipin B. Ajinkya , Sanjeev Bhojraj and Partha Sengupta
University of Florida - Fisher School of Accounting , Cornell University - Samuel Curtis Johnson Graduate School of Management and Government of the United States of America - Office of the Comptroller of the Currency (OCC)
Date Posted: July 01, 2003
Working Paper Series
620 downloads

Incl. Electronic Paper The Governance and Disclosure of the Firm as an Enterprise Entity
CLPE Research Paper No. 21/2009
Yuri Biondi
French National Center for Scientific Research (CNRS)
Date Posted: July 30, 2009
Working Paper Series
254 downloads

Incl. Electronic Paper The Governance and Disclosure of the Firm as an Enterprise Entity
Seattle University Law Review, Vol. 36, No. 2, pp. 391-416, 2013
Yuri Biondi
French National Center for Scientific Research (CNRS)
Date Posted: March 11, 2013
Accepted Paper Series
74 downloads

Incl. Electronic Paper The Good and the Bad of Value Investing: Applying a Bayesian Approach to Develop Enhancement Models
EFMA 2003 Helsinki Meetings
Ronald Geoffrey Bird and Richard H. Gerlach
University of Technology, Sydney (UTS) - School of Finance and Economics and University of Sydney
Date Posted: April 26, 2003
Working Paper Series
946 downloads

Incl. Electronic Paper The Going Concern Opinion: A Time for a Referendum?
Igor Pustylnick , Vicki Anderson and John H. Nugent
Swiss Management Center , affiliation not provided to SSRN and Texas Woman's University - School of Management
Date Posted: April 02, 2010
Working Paper Series
254 downloads

Incl. Electronic Paper The Globalization of Accounting Standards: IFRS vs. US GAAP
Global Journal of Business Research, Vol. 3, No. 1, pp. 61-71, 2009
Anne B. Fosbre , Ellen M. Kraft and Paul B. Fosbre
Georgian Court University , Richard Stockton College of New Jersey, Pomona and New Jersey City University
Date Posted: February 27, 2010
Accepted Paper Series
1513 downloads

Incl. Electronic Paper The Global Financial Crisis and the Efficient Market Hypothesis: What Have We Learned?
Journal of Applied Corporate Finance, Forthcoming
Ray Ball
University of Chicago
Date Posted: November 20, 2009
Last Revised: December 11, 2009
Accepted Paper Series
4216 downloads

Incl. Fee Electronic Paper The Global Audit
Accounting Forum, Vol. 26, pp. 291-319, 2002
Cheryl R. Lehman and Fahrettin Okcabol
Hofstra University - Department of Accounting, Taxation and Legal Studies in Business and University of Maryland Eastern Shore
Date Posted: January 12, 2003
Accepted Paper Series
30 downloads

Incl. Electronic Paper The Geography of U.S. Auditors
Kevan L. Jensen , Jin-Mo Kim and Han Yi
University of Oklahoma - John T. Steed School of Accounting , Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick and Korea University
Date Posted: April 05, 2007
Last Revised: December 04, 2008
Working Paper Series
385 downloads

Incl. Electronic Paper The Geography of SEC Enforcement and Auditor Reporting for Financially Distressed Clients
Mark L. DeFond , Jere R. Francis and Xuesong Hu
University of Southern California - Leventhal School of Accounting , University of Missouri at Columbia and University of Oregon - Department of Accounting
Date Posted: May 14, 2008
Last Revised: February 14, 2011
Working Paper Series
614 downloads

Incl. Electronic Paper The Geography of Equity Analysis
Christopher J. Malloy
Harvard Business School
Date Posted: November 26, 2003
Working Paper Series
295 downloads

Incl. Electronic Paper The Gendered Production of Audit Quality
CAAA Annual Conference 2011
Kris Hardies , Diane Breesch and Joël Branson
University of Antwerp , Vrije Universiteit Brussel and Vrije Universiteit Brussel VUB
Date Posted: January 16, 2011
Last Revised: June 05, 2011
Working Paper Series
250 downloads

Incl. Electronic Paper The Garden Place - One Year Later
Darden Case No. UVA-C-2068
Richard Brownlee , Mark E. Haskins and Luann J. Lynch
University of Virginia (UVA) - Darden School of Business , University of Virginia (UVA) - Darden School of Business and University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
51 downloads

Incl. Electronic Paper The Garden Place
Darden Case No. UVA-C-2150
Richard Brownlee and Luann J. Lynch
University of Virginia (UVA) - Darden School of Business and University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
80 downloads

Incl. Electronic Paper The Gail Palmer Ashton Graduate School of Business: The Balanced Scorecard Initiative
Darden Case No. UVA-C-2267
Mark E. Haskins
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
280 downloads

Incl. Electronic Paper The Future of the National Accounts
National Accounts Occasional Paper No. 84
Frits Bos
CPB Netherlands Bureau of Economic Policy Analysis
Date Posted: November 28, 2007
Working Paper Series
32 downloads

The Future of Financial Reporting: Removing It from the Shadows
Pacific Accounting Review Millennium Edition, Vol 11, No 2, December 1999/January 2000
Thomas R. Dyckman and Stephen A. Zeff
Cornell University - Department of Accounting and Rice University - Jesse H. Jones Graduate School of Business
Date Posted: March 05, 2000
Accepted Paper Series

The Future of European Creditor Protection and Capital Maintenance from a German Perspective
13 German Law Journal 637-658 (2012)
Andreas Haaker
affiliation not provided to SSRN
Date Posted: August 01, 2012
Accepted Paper Series

Incl. Electronic Paper The Future of Creditor Protection Through Capital Maintenance Rules in European Company Law
LEGAL CAPITAL IN EUROPE, ECFR SPECIAL VOLUME 1, pp. 341-364, Marcus Lutter, ed., 2006
Christoph Kuhner
University of Cologne
Date Posted: July 16, 2010
Accepted Paper Series
437 downloads

Incl. Electronic Paper The Future of Auditing
David Hay
University of Auckland - Department of Accounting and Finance
Date Posted: April 25, 2013
Working Paper Series
72 downloads

The Future of Accounting Education
As published in Pacific Accounting Review Millennium Edition, Vol 11, No 2, December 1999/January 2000
Warren Allen
Ernst & Young International
Date Posted: September 12, 2000
Case and Teaching Paper Series

Incl. Electronic Paper The Fundamentals of Commodity Futures Returns
Yale ICF Working Paper No. 07-08
Gary B. Gorton , Fumio Hayashi and K. Geert Rouwenhorst
Yale School of Management , Hitotsubashi University and Yale School of Management - International Center for Finance
Date Posted: June 28, 2007
Last Revised: February 07, 2012
Working Paper Series
10801 downloads

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 Frequency of Financial Analysts' Forecast Revisions: Theory and Evidence
Pamela S. Stuerke and Craig W. Holden
University of Rhode Island and Indiana University Bloomington - Department of Finance
Date Posted: July 19, 2000
Working Paper Series
697 downloads

Incl. Electronic Paper The Fox and the Ostrich: Is GAAP a Game of Winks and Nods?
Arthur Acevedo
The John Marshall Law School
Date Posted: December 01, 2009
Working Paper Series
107 downloads

Incl. Electronic Paper The Fourteenth Amendment's Effect on Article IV, Section 2, Clause 1 of the Constitution of the United States of America
Dan Goodman
affiliation not provided to SSRN
Date Posted: December 12, 2010
Working Paper Series
17 downloads

Incl. Electronic Paper The Fourteenth Amendment Created Two Citizens: A Concise Explanation
Dan Goodman
affiliation not provided to SSRN
Date Posted: December 05, 2009
Working Paper Series
26 downloads

Incl. Electronic Paper The Forward P/E Ratio and Earnings Growth
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Wan-Ting Wu
University of Massachusetts Boston
Date Posted: September 13, 2007
Last Revised: February 11, 2009
Working Paper Series
905 downloads

The Formation and Role of Reputation and Litigation in the Auditor-Manager Relationship
Journal of Accounting, Auditing & Finance, Vol. 14, No. 4 (New Series), Fall 1999
Srikant Datar and Michael Alles
Harvard Business School and Rutgers Business School
Date Posted: January 13, 2000
Accepted Paper Series

The Focus of Working Capital Management in UK Small Firms
Management Accounting Research, Vol. 14, No. 2, June 2003
Carole Howorth and Paul Westhead
Lancaster University - Management School and University of Warwick - Warwick Business School
Date Posted: July 16, 2003
Accepted Paper Series


 

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