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Full Text Papers: 398,394
Authors: 228,766
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SSRN eLibrary Search Results
JEL Code: M4
5,337,062 Total downloads
Showing Papers 2,181 - 2,230 of 13,135
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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
288 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
90 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
705 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
353 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
257 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
76 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
954 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
283 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
1553 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
4251 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
387 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
619 downloads

Incl. Electronic Paper The Geography of Equity Analysis
Christopher J. Malloy
Harvard Business School
Date Posted: November 26, 2003
Working Paper Series
296 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
252 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
282 downloads

Incl. Electronic Paper The GAAP Lock-Out Effect and the Investment Behavior of Multinational Firms
Tax Law Review, (2014) Forthcoming
Fadi Shaheen
Rutgers, The State University of New Jersey - School of Law, Newark
Date Posted: June 01, 2013
Last Revised: June 05, 2013
Accepted Paper Series
58 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
448 downloads

Incl. Electronic Paper The Future of Auditing
David Hay
University of Auckland - Department of Accounting and Finance
Date Posted: April 25, 2013
Last Revised: June 13, 2013
Working Paper Series
93 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
10883 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
698 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
912 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

Incl. Fee Electronic Paper The Focus of Attention in Financial Reporting
Abacus, Vol. 41, No. 1, pp. 1-20, February 2005
Paul Rosenfield
Independent
Date Posted: February 01, 2005
Accepted Paper Series
11 downloads

The Floor Tax and Analogous Issues Under LIFO
Tax Notes, Vol. 91, Issue 14, June 18, 2001
W. Eugene Seago
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems
Date Posted: June 06, 2001
Accepted Paper Series

The Fleeting Nature of Permanent Reinvestment: Accounting for the Undistributed Earnings of Foreign Subsidiaries
Advances in Accounting, incorporating Advances in International Accounting, Vol. 25, No. 1, June 2009
Thomas D. Schultz and Timothy J. Fogarty
Western Michigan University and Case Western Reserve University - Department of Accountancy
Date Posted: May 29, 2009
Last Revised: June 01, 2009
Accepted Paper Series

The Fleeting Effects of Disclosure Forthcomingness on Management's Reporting Credibility
Accounting Review, April 2005
Molly Mercer
DePaul University
Date Posted: August 25, 2004
Accepted Paper Series

Incl. Electronic Paper The Five Stages of Analyst Careers: Coverage Choices and Changing Influence
Yinghua Li , Raghavendra Rau and Jin Xu
CUNY Baruch College , University of Cambridge and Purdue University
Date Posted: August 24, 2009
Last Revised: November 13, 2009
Working Paper Series
250 downloads

Incl. Electronic Paper The Firm as an Entity: Management, Organization, Accounting
Universita degli Studi di Brescia Working Paper No. 46
Yuri Biondi
French National Center for Scientific Research (CNRS)
Date Posted: August 11, 2005
Working Paper Series
925 downloads

Incl. Electronic Paper The Firing of CEOS and Severance Pay
AAA 2010 Management Accounting Section (MAS) Meeting Paper
Kareen Brown , Parunchana Pacharn and Evelyn Patterson
University of Waterloo - School of Accounting and Finance , Brock University and Indiana University Purdue University Indianapolis (IUPUI) - Kelley School of Business
Date Posted: August 10, 2009
Working Paper Series
85 downloads

Incl. Electronic Paper The Financial-Economic Communication at International Level
Ionel Bostan
affiliation not provided to SSRN
Date Posted: January 10, 2009
Working Paper Series
86 downloads

Incl. Electronic Paper The Financial Value Impact of Perceptual Brand Attributes
Journal of Marketing Research, Vol. 45, pp. 15-32, February 2008
Natalie Mizik and Robert Jacobson
University of Washington and Diogenes Consulting
Date Posted: May 16, 2008
Last Revised: February 28, 2012
Accepted Paper Series
604 downloads

Incl. Electronic Paper The Financial Statement Effects of Proposed Changes to the Accounting for Deferred Acquisition Costs in the Insurance Industry
Journal of Applied Research in Accounting and Finance, Vol. 4, No. 2, pp. 20-27, 2009
Charles W. Mulford and Andrew Parkhurst
Georgia Institute of Technology - College of Management and affiliation not provided to SSRN
Date Posted: February 15, 2010
Accepted Paper Series
197 downloads

The Financial Statement Effects of Eliminating the Pooling-of-Interests Method of Acquisition Accounting
Benjamin C. Ayers , Craig E. Lefanowicz and John R. Robinson
University of Georgia , University of Virginia (UVA) - McIntire School of Commerce and University of Texas at Austin
Date Posted: September 29, 1999
Working Paper Series

The Financial Reporting of Executive Share Options in the UK
BRITISH ACCOUNTING REVIEW, Vol 28, No 1, March 1996
John Samuels and Andy Lymer
University of Birmingham and University of Birmingham
Date Posted: November 27, 1996
Accepted Paper Series


 

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