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Full Text Papers: 393,643
Authors: 226,678
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SSRN eLibrary Search Results
JEL Code: M4
5,290,578 Total downloads
Showing Papers 2,201 - 2,250 of 13,018
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Incl. Electronic Paper Conservatism, Disclosure and the Cost of Equity Capital
Australian Journal of Management, Forthcoming
Tracy Artiach and Peter Clarkson
University of Queensland - Business School and University of Queensland - Business School
Date Posted: September 08, 2010
Last Revised: February 20, 2013
Accepted Paper Series
671 downloads

Incl. Electronic Paper The Audit Industry: World's Weakest Oligopoly?
 Bernard Ascher
American Antitrust Institute (AAI)
Date Posted: February 04, 2009
Working Paper Series
671 downloads

Incl. Electronic Paper The Effect of Auditor Quality on Financing Decisions
 Xin Chang , Sudipto Dasgupta and Gilles Hilary
Nanyang Business School , Hong Kong University of Science & Technology (HKUST) - Department of Finance and INSEAD
Date Posted: October 22, 2008
Last Revised: November 29, 2008
Working Paper Series
671 downloads

Incl. Electronic Paper Abnormal Stock Returns and Profit Warnings
 Wael Louhichi and François Aubert
University of Perpignan and University of Auvergne Clermont 1
Date Posted: June 17, 2009
Working Paper Series
670 downloads

Incl. Electronic Paper Audit Committee Compensation and the Demand for Monitoring of the Financial Reporting Process
Journal of Accounting and Economics, Forthcoming
 Ellen Engel , Rachel M. Hayes and Xue Wang
University of Chicago Booth School of Business , University of Utah - David Eccles School of Business and Ohio State University - Fisher College of Business
Date Posted: August 28, 2009
Accepted Paper Series
670 downloads

Incl. Electronic Paper Do Banks Influence the Capital Structure Choices of Firms?
ERIM Report Series Reference No. ERS-2004-040-F&A
 Petra Danisevska , Abe de Jong and Marno Verbeek
Erasmus University Rotterdam (EUR) - Department of Financial Management , Erasmus University - Rotterdam School of Management and Erasmus University - Rotterdam School of Management
Date Posted: March 28, 2006
Working Paper Series
670 downloads

Incl. Electronic Paper Cash Balance Pension Plan Conversions: An Analysis of Motivations and Pension Costs
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
 Julia D'Souza , John Jacob and Barbara A. Lougee
Cornell University - Department of Accounting , University of Colorado at Boulder - Department of Accounting and University of San Diego - School of Business Administration
Date Posted: May 16, 2004
Last Revised: December 19, 2012
Working Paper Series
669 downloads

Incl. Electronic Paper International Price and Earnings Momentum
 Markus Leippold and Harald Lohre
University of Zurich - Department of Banking and Finance and Deka Investment GmbH
Date Posted: March 17, 2008
Last Revised: September 17, 2012
Working Paper Series
669 downloads

Incl. Electronic Paper Managerial Horizons, Accounting Choices and Informativeness of Earnings
 Albert L. Nagy , Kathleen Blackburn Norris and Richard A. Riley Jr.
John Carroll University , University of Tennessee and West Virginia University - Department of Accounting and Management Information Systems
Date Posted: May 28, 1999
Working Paper Series
669 downloads

Incl. Electronic Paper Are Aggressive Reporting Practices Indicative of Risk-Taking Corporate Environments?
 Mary Margaret Frank , Luann J. Lynch , Sonja O. Rego and Rong Zhao
University of Virginia (UVA) - Darden School of Business , University of Virginia (UVA) - Darden School of Business , Indiana University - Kelley School of Business and University of Calgary
Date Posted: December 09, 2007
Last Revised: January 08, 2013
Working Paper Series
668 downloads

Incl. Electronic Paper Is Meeting the Consensus EPS Good News or Bad News? Stock Splits and the Accuracy of Analysts' Forecast Data
 William R. Baber and Sok-Hyon Kang
Georgetown University - Department of Accounting and Business Law and George Washington University - School of Business
Date Posted: March 19, 2002
Working Paper Series
668 downloads

Incl. Electronic Paper The Impact of International Accounting Standard 41 'Agriculture' in the Wine Industry
 Graça Maria do Carmo Azevedo
Universidade de Aveiro - Instituto Superior de Contabilidade e Administração da
Date Posted: March 28, 2007
Working Paper Series
668 downloads

Incl. Electronic Paper Disclosure of Private Information and Reduction of Uncertainty: Environmental Liabilities in the Chemical Industry
 Katherine Campbell , Naomi S. Soderstrom and Stephan Sefcik
University of Maryland , University of Colorado at Boulder and University of Washington - Department of Accounting
Date Posted: May 30, 2001
Working Paper Series
667 downloads

Incl. Electronic Paper Have Changes in Financial Reporting Attributes Impaired the Ability of Financial Ratios to Assess Distress Risk?
Rock Center for Corporate Governance Working Paper No. 13
 William H. Beaver , Maria M. Correia and Maureen F. McNichols
Stanford University , London Business School and Stanford University
Date Posted: February 12, 2009
Last Revised: January 17, 2010
Working Paper Series
667 downloads

Incl. Electronic Paper What do Private Firms Look Like?
 John Asker , Joan Farre-Mensa and Alexander Ljungqvist
New York University - Leonard N. School of Business - Department of Economics , Harvard Business School and New York University (NYU) - Department of Finance
Date Posted: August 16, 2010
Last Revised: March 30, 2011
Working Paper Series
667 downloads

Incl. Electronic Paper Recordkeeping and Human Evolution
Emory Law and Economics Research Paper No. 05-13
 Sudipta Basu and Gregory B. Waymire
Temple University - Fox School of Business and Management and Emory University - Department of Accounting
Date Posted: July 29, 2005
Working Paper Series
666 downloads

Incl. Electronic Paper The Accrual Anomaly and Operating Cash Flows: Evidence from Accrual Components
 Zhaoyang Gu and Prem C. Jain
Chinese Univ of Hong Kong - School of Accountancy and Georgetown University - Department of Accounting and Business Law
Date Posted: March 21, 2006
Last Revised: February 22, 2012
Working Paper Series
666 downloads

Incl. Electronic Paper Constant Leverage Modeling: A Reply to 'A Tutorial on the McKinsey Model for Valuation of Companies'
 Ignacio Velez-Pareja and Joseph Tham
Master Consultores and Duke University - Duke Center for International Development in the Sanford School of Public Policy
Date Posted: June 07, 2006
Working Paper Series
665 downloads

Incl. Electronic Paper Direct and Indirect Effects of Internal Control Weaknesses on Accrual Quality: Evidence from a Unique Canadian Regulatory Setting
Contemporary Accounting Research, Forthcoming
 Hai Lu , Gordon D. Richardson and Steven Salterio
University of Toronto - Rotman School of Management , University of Toronto - Rotman School of Management and Queen's University - School of Business
Date Posted: April 08, 2009
Last Revised: July 25, 2010
Accepted Paper Series
665 downloads

Incl. Electronic Paper Effects of Organizational Process Change on Management Control Systems and Revelations of Managers' Private Knowledge
AAA Management Accounting Section 2006 Meeting Paper
 Casey M. Rowe , Jacob G. Birnberg and Michael D. Shields
Purdue University - Krannert School of Management , University of Pittsburgh - Katz Graduate School of Business and Michigan State University - Department of Accounting & Information Systems
Date Posted: August 03, 2005
Last Revised: October 10, 2011
Working Paper Series
665 downloads

Incl. Electronic Paper International GAAP Differences: The Impact on Foreign Analysts
Accounting Review, 2008
 Kee-Hong Bae and Hongping Tan
York University - Schulich School of Business and University of Waterloo
Date Posted: December 04, 2007
Accepted Paper Series
664 downloads

Incl. Electronic Paper Selling-Price Estimates in Revenue Recognition and Earnings Informativeness
Review of Accounting Studies, Forthcoming
 Anup Srivastava
Northwestern University - Kellogg School of Management
Date Posted: December 27, 2007
Last Revised: March 19, 2013
Accepted Paper Series
664 downloads

Incl. Electronic Paper Be Careful What You Wish For: How Accountants and Congress Created the Problem of Auditor Independence
Boston College Law Review, Vol. 45, 2004
 Sean M. O'Connor
University of Washington School of Law
Date Posted: September 10, 2004
Accepted Paper Series
663 downloads

Incl. Electronic Paper Corporate Governance Reform and CEO Compensation: Intended and Unintended Consequences
Journal of Business Ethics, Forthcoming
 Ella Mae Matsumura and Jae Yong Shin
University of Wisconsin-Madison - Department of Accounting and Information Systems and Seoul National University - College of Business Administration
Date Posted: April 28, 2005
Accepted Paper Series
663 downloads

Incl. Electronic Paper Financial Disclosure And Valuation Revisions Around Voluntary Corporate Spin-Offs
 Clark M. Wheatley , Robert M. Brown and George A. Johnson
Florida International University (FIU) - School of Accounting , Virginia Polytechnic Institute & State University - Pamplin College of Business and Goldey-Beacom College - Accounting/Capital Information Systems
Date Posted: June 17, 1997
Working Paper Series
663 downloads

Incl. Electronic Paper Non-Audit Services and Auditor Independence: Some Evidence from Malaysia
 Zulkarnain Muhamad Sori and Yusuf Karbhari
University Putra Malaysia - Department of Accounting and Finance and affiliation not provided to SSRN
Date Posted: December 19, 2005
Working Paper Series
663 downloads

Incl. Electronic Paper The Effect of Information Quality on Liquidity Risk
 Jeffrey Ng
Singapore Management University - School of Accountancy
Date Posted: February 26, 2008
Last Revised: April 18, 2013
Working Paper Series
663 downloads

Incl. Electronic Paper Value Relevance of Accounting Earnings and the Information Content of its Components: Empirical Evidence in Tunisian Stock Exchange
 Mohamed Rafik BEN AYED and Ezzeddine Abaoub
University of Tunis - Faculty of Economic Sciences and Management (ESSEC) and Faculty of Economics and Management Sciences of Tunis
Date Posted: October 28, 2006
Working Paper Series
663 downloads

Incl. Electronic Paper Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements
 Ying Cao , Linda A. Myers and Thomas C. Omer
Chinese University of Hong Kong (CUHK) - School of Accountancy , University of Arkansas and Texas A&M University (TAMU) - Department of Accounting
Date Posted: December 17, 2008
Last Revised: June 07, 2011
Working Paper Series
662 downloads

Incl. Electronic Paper Residual Income Valuation: Are Inflation Adjustments Necessary?
 John O'Hanlon and Ken V. Peasnell
Lancaster University - Department of Accounting and Finance and Lancaster University - Department of Accounting and Finance
Date Posted: February 18, 2003
Working Paper Series
662 downloads

Incl. Electronic Paper Shareholder Litigation and Changes in Disclosure Behavior
AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper, Journal of Accounting & Economics (JAE), Vol. 47, No. 1-2, 2009
 Jonathan L. Rogers and Andrew Van Buskirk
University of Chicago - Booth School of Business and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: September 15, 2006
Last Revised: September 14, 2011
Accepted Paper Series
662 downloads

Incl. Electronic Paper Valuation Implications of Revenue Forecasts
Texas A&M Working Paper
 Shiva Sivaramakrishnan and Lynn L. Rees
Texas A&M University (TAMU) - Department of Accounting and Texas A&M University (TAMU) - Department of Accounting
Date Posted: July 20, 2001
Working Paper Series
661 downloads

Incl. Electronic Paper Why Do Some Firms Give Stock Options to All Employees?: An Empirical Examination of Alternative Theories
Research Paper Series Paper No. 1772(R)
 Paul Oyer and Scott Schaefer
Stanford Graduate School of Business and University of Utah - Department of Finance
Date Posted: January 29, 2003
Working Paper Series
661 downloads

Incl. Electronic Paper Book-Tax Differences and Earnings Growth
 Mark Jackson
University of Nevada, Reno - Department of Accounting and Information Systems
Date Posted: May 28, 2009
Last Revised: December 31, 2011
Working Paper Series
660 downloads

Incl. Electronic Paper Concentrated Control, Analyst Following and Valuation: Do Analysts Matter Most When Investors are Protected Least?
Mark H. Lang , Karl V. Lins and Darius P. Miller
University of North Carolina at Chapel Hill , University of Utah - Department of Finance and Southern Methodist University (SMU) - Edwin L. Cox School of Business
Date Posted: October 21, 2002
Working Paper Series
660 downloads

Incl. Electronic Paper Herd Behavior in Voluntary Disclosure Decisions: An Examination of Capital Expenditure Forecasts*
AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
 Nerissa C. Brown , Lawrence A. Gordon and Russ Wermers
Georgia State University - J. Mack Robinson College of Business , University of Maryland - Department of Accounting & Information Assurance and University of Maryland - Robert H. Smith School of Business
Date Posted: January 17, 2005
Working Paper Series
660 downloads

Incl. Electronic Paper The Dirt on Coming Clean: Perverse Effects of Disclosing Conflicts of Interest
 Daylian M. Cain , George Loewenstein and Don A. Moore
Yale School of Management , Carnegie Mellon University - Department of Social and Decision Sciences and University of California, Berkeley - Haas School of Business
Date Posted: January 12, 2009
Working Paper Series
660 downloads

Incl. Electronic Paper Accrual-Based Compensation, Depreciation and Investment Decisions
 Alfred Wagenhofer
University of Graz - Institute of Management Accounting and Controlling
Date Posted: November 07, 1999
Working Paper Series
659 downloads

Incl. Electronic Paper The Impact of Wide-Scale Sport Events on Local Development: An Assessment of the XXth Torino Olympics Through the Sustainability Report
 Marco Frey , Fabio Iraldo and Michela Melis
Scuola Superiore Sant'Anna - Institute of Management , IEFE Università Bocconi and Bocconi University
Date Posted: April 08, 2008
Working Paper Series
659 downloads

Incl. Electronic Paper The Information Content of Earnings Following Restatements
 Wendy M. Wilson
Southern Methodist University (SMU) - Edwin L. Cox School of Business
Date Posted: January 22, 2006
Working Paper Series
659 downloads

Incl. Electronic Paper Evaluation and Response to Risk in International Accounting and Audit Systems: Framework and German Experiences
Journal of Corporation Law, Vol. 29, No. 2, pp. 449-466, Winter 2004
 Jens Wüstemann
University of Mannheim - Business School
Date Posted: May 27, 2004
Accepted Paper Series
658 downloads

Incl. Electronic Paper IPO Profit Guarantees and Income Smoothing
International Journal of Management Studies, Vol. 10, No. 2, pp. 119-137, December 2003
 Wan Nordin Wan-Hussin and Noraizan Ripain
Universiti Utara Malaysia - College of Business and Universiti Utara Malaysia - Graduate School
Date Posted: January 05, 2004
Last Revised: November 06, 2007
Accepted Paper Series
658 downloads

Incl. Electronic Paper Three Threats to Validity of Choice-Based and Matched Sample Studies in Accounting Research
 Donald P. Cram , Vijay Karan and Iris Stuart
State University of New York, Oswego , California State University, Fullerton - Department of Accounting and California State University, Fullerton
Date Posted: January 05, 2007
Working Paper Series
658 downloads

Incl. Electronic Paper Correcting for Self-selection Bias in Business Ethics Research
CORI Working Paper No. 2004-08
 Harvey S. James Jr.
University of Missouri at Columbia - Agricultural and Applied Economics
Date Posted: September 27, 2004
Working Paper Series
657 downloads

Incl. Electronic Paper GAAP versus Street Earnings: Making Earnings Look Higher and Smoother
 Stephen John Ciccone
University of New Hampshire - Department of Accounting & Finance
Date Posted: August 08, 2002
Working Paper Series
657 downloads

Incl. Electronic Paper Information Pursuit in Financial-Statement Analysis: Effects of Choice, Effort, and Disaggregation
Johnson School Research Paper Series No. 32-06
 Mark W. Nelson and William B. Tayler
Cornell University - Samuel Curtis Johnson Graduate School of Management and Brigham Young University
Date Posted: January 02, 2006
Working Paper Series
657 downloads

Incl. Electronic Paper Soft-Talk Management Cash Flow Forecasts: Verifiability, Credibility and Stock Price Effects
Simon School Working Paper No. FR 06-01
 Yan Cao , Charles E. Wasley and Joanna Shuang Wu
Simon School, University of Rochester , University of Rochester - Simon School of Business and Simon Graduate School of Business, University of Rochester
Date Posted: January 10, 2006
Last Revised: December 31, 2007
Working Paper Series
657 downloads

Incl. Electronic Paper The Role of Enterprise Risk Management and Organizational Strategic Flexibility in Easing New Regulatory Compliance
 Vicky Arnold , Tanya Benford , Joseph Canada and Steve G. Sutton
University of Central Florida - College of Business Administration , University of Central Florida (UCF) - Dixon School of Accounting , University of Central Florida (UCF) - Dixon School of Accounting and University of Central Florida - College of Business Administration
Date Posted: April 01, 2009
Working Paper Series
657 downloads

Incl. Electronic Paper Credibility of Managerial Forecast Disclosure - Game Theory and Regulative Implications
Munich Business Working Paper No. 2004-04
 Michael Dobler
Dresden University of Technology - Faculty of Economics and Business Management
Date Posted: May 08, 2004
Working Paper Series
656 downloads

Incl. Electronic Paper Implications of Data Restrictions on Performance Measurement and Tests of Rational Pricing
EFA 0174
 S.P. Kothari , Jowell S. Sabino and Tzachi Zach
Massachusetts Institute of Technology (MIT) - Sloan School of Management , Massachusetts Institute of Technology (MIT) and Ohio State University (OSU) - Fisher College of Business
Date Posted: November 29, 1999
Working Paper Series
656 downloads


 

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