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SSRN eLibrary Search Results
JEL Code: M4
5,335,009 Total downloads
Showing Papers 221 - 270 of 13,131
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Incl. Electronic Paper What is Driving the Price-to-Earnings Ratio: The Effect of Conservative Accounting and Growth
Martin Staehle and Niklas Lampenius
University of Bern - Faculty of Economics and Social Sciences and University of Hohenheim
Date Posted: March 25, 2013
Working Paper Series
102 downloads

Incl. Electronic Paper What is Behind the Magic of O-Score? An Alternative Interpretation of Dichev's (1998) Bankruptcy Risk Anomaly
Review of Accounting Studies, Forthcoming
Sohyung Kim
Brock University - Faculty of Business
Date Posted: January 08, 2010
Last Revised: December 10, 2011
Accepted Paper Series
300 downloads

Incl. Electronic Paper What Investors Want: Evidence from Investors’ Use of the EDGAR Database
Michael S. Drake , Darren T. Roulstone and Jacob R. Thornock
Brigham Young University - Marriott School , Ohio State University (OSU) - Fisher College of Business and University of Washington - Michael G. Foster School of Business
Date Posted: February 14, 2012
Working Paper Series
364 downloads

Incl. Electronic Paper What International Accounting Standards (IAS) Bring About to the Financial Statements of Greek Listed Companies? The Case of the Athens Stock Exchange
Spoudai: Journal of Economics and Business, Vol. 57, No. 3, pp. 54-77, September–December 2007,
Athanasios Bellas , Kanellos Toudas and Konstantinos Papadatos
University of Patras , University of Patras and University of Patras - Department of Business Administration
Date Posted: August 03, 2007
Last Revised: February 26, 2013
Accepted Paper Series
455 downloads

Incl. Electronic Paper What Insiders Know About Future Earnings and How They Use It: Evidence From Insider Trades
Bin Ke , Steven J. Huddart and Kathy R. Petroni
Nanyang Technological University , Pennsylvania State University, University Park - Department of Accounting and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Date Posted: July 29, 2001
Working Paper Series
2178 downloads

What Insiders know about Future Earnings and how They use it: Evidence from Insider Trades
Journal of Accounting & Economics, Vol. 35, No. 3, June 2003
Bin Ke , Steven J. Huddart and Kathy R. Petroni
Nanyang Technological University , Pennsylvania State University, University Park - Department of Accounting and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Date Posted: February 17, 2003
Accepted Paper Series

Incl. Electronic Paper What Influences Accounting Research? A Citations Based Analysis
Issues in Accounting Education, Forthcoming
Amy E. Dunbar and David P. Weber
University of Connecticut - Department of Accounting and University of Connecticut - Department of Accounting
Date Posted: August 15, 2012
Last Revised: June 07, 2013
Accepted Paper Series
352 downloads

Incl. Electronic Paper What Impedes Oil and Gas Companies’ Transparency?
Paul M. Healy , George Serafeim and Venkat Kuppuswamy
Harvard Business School , Harvard University - Harvard Business School and Harvard University - Technology & Operations Management Unit
Date Posted: November 19, 2011
Working Paper Series
79 downloads

What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective
Accounting in Europe, Vol. 4, pp. 141-168, 2007
Eva Eberhartinger and Margret Klostermann
Vienna University of Economics and Business Administration and Vienna University of Economics and Business Administration
Date Posted: January 04, 2008
Last Revised: February 06, 2013
Accepted Paper Series

Incl. Electronic Paper What if Auditing was Not 'Low-Margin Business'? Auditors and Their IPO Clients as a Natural Experiment
MIT Sloan Working Paper No. 4508-04
Ramgopal Venkataraman , Joseph Weber and Michael Willenborg
Southern Methodist University , Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Connecticut - Department of Accounting
Date Posted: August 09, 2004
Working Paper Series
417 downloads

Incl. Electronic Paper What if Andersen Had Shredded in Toronto or Calgary? The Potential Criminal Liability of Canadian Public Accounting Firms
Sally Gunz and Steven Salterio
University of Waterloo - School of Accountancy and Queen's University - School of Business
Date Posted: November 26, 2003
Working Paper Series
214 downloads

Incl. Electronic Paper What Have We Learned About Earnings Management? Correcting Disinformation about Discontinuities
David Burgstahler and Elizabeth Chuk
University of Washington - Department of Accounting and University of Southern California
Date Posted: June 20, 2011
Last Revised: June 11, 2013
Working Paper Series
459 downloads

Incl. Electronic Paper What has the Invisible Hand Achieved?
Ross L. Watts
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: February 03, 2006
Working Paper Series
1182 downloads

Incl. Electronic Paper What Has Been Said, and What Remains to Be Said, About the Balanced Scorecard?
Proceedings of Rijeka Faculty of Economics, Journal of Economics and Business, Vol. 29, No. 1, 2011, pp. 155-192
Lucia Banchieri , Fernando Campa Planas and M. Victoria Sanchez Rebull
Rovira i Virgili University , Rovira i Virgili University and Rovira i Virgili University
Date Posted: May 18, 2013
Accepted Paper Series
7 downloads

Incl. Electronic Paper What Happens When Managers Plan Negotiations Instead of Partners?
Susan A. McCracken , Steven Salterio and Regan N. Schmidt
McMaster University - Michael G. DeGroote School of Business , Queen's University - School of Business and affiliation not provided to SSRN
Date Posted: May 22, 2008
Working Paper Series
124 downloads

Incl. Electronic Paper What Guides the Guidance? An Empirical Examination of the Dynamic Disclosure Theory
Michael (Minye) Tang
New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: November 12, 2011
Last Revised: October 12, 2012
Working Paper Series
189 downloads

Incl. Electronic Paper What Financial and Non-Financial Information on Intangibles is Value Relevant? A Review of the Evidence
Accounting and Business Research, Vol. 38, No. 3, pp. 217-256, 2008
Anne Wyatt
University of Queensland
Date Posted: March 10, 2008
Last Revised: January 18, 2012
Working Paper Series
307 downloads

Incl. Electronic Paper What Drives the Top Line? Nonfinancial Determinants of Sales Revenue in Private Venture-Backed Firms
John R. M. Hand
University of North Carolina (UNC) at Chapel Hill - Accounting Area
Date Posted: December 29, 2005
Working Paper Series
118 downloads

Incl. Electronic Paper What Drives the Quotes of Earnings Forecasters?
Tinbergen Institute Discussion Paper No. 12-067/4
Bert de Bruijn and Philip Hans Franses
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Erasmus University Rotterdam (EUR) - Department of Econometrics
Date Posted: July 30, 2012
Last Revised: August 09, 2012
Working Paper Series
19 downloads

Incl. Electronic Paper What Drives the Increased Informativeness of Earnings Announcements Over Time?
Review of Accounting Studies, Forthcoming
Daniel W. Collins , Oliver Zhen Li and Hong Xie
University of Iowa - Department of Accounting , National University of Singapore and University of Kentucky - Von Allmen School of Accountancy
Date Posted: September 15, 2004
Last Revised: September 04, 2008
Working Paper Series
474 downloads

Incl. Electronic Paper What Drives the Comparability Effect of Mandatory IFRS Adoption?
Stefano Cascino and Joachim Gassen
London School of Economics and Humboldt University of Berlin - School of Business and Economics
Date Posted: May 14, 2009
Last Revised: September 26, 2012
Working Paper Series
1407 downloads

What Drives the Cash Dividend Policy of the Poorly Performing Firms in Hong Kong?
Review of Pacific Basin Financial Markets and Policies, Vol. 11, Issue 3, pp. 347-361, 2008
Louis T. W. Cheng , Hung-Gay Fung and T.Y. Leung
Hong Kong Polytechnic University - School of Accounting and Finance , University of Missouri at Saint Louis - College of Business Administration and Hong Kong Shue Yan College
Date Posted: October 21, 2009
Accepted Paper Series

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
32 downloads

Incl. Electronic Paper What Drives Quality of Firm Risk Disclosure? The Impact of a National Disclosure Standard and Reporting Incentives under IFRS
The International Journal of Accounting, Vol.47, No.4, pp. 437-468
Antti Miihkinen
Aalto University - School of Business
Date Posted: December 18, 2010
Last Revised: January 10, 2013
Accepted Paper Series
101 downloads

What Drives Cross-Segment Diversity in Returns and Risks? Evidence from Japanese and U.S. Firms
The International Journal of Accounting, Vol. 45, pp. 44-76, 2010
Pontus Troberg , Juha Kinnunen and Harri J. Seppanen
Helsinki School of Economics , Aalto University - Aalto University School of Economics and Aalto University School of Economics
Date Posted: April 17, 2010
Accepted Paper Series

Incl. Electronic Paper What Drives Corporate Social Performance? The Role of Nation-level Institutions
Journal of International Business Studies (Forthcoming)
Ioannis Ioannou and George Serafeim
London Business School and Harvard University - Harvard Business School
Date Posted: August 20, 2010
Last Revised: August 19, 2012
Accepted Paper Series
586 downloads

Incl. Electronic Paper What Drives Companies? An Analysis of Fixed Asset Write-Offs in Europe in the Context of Different Institutional Settings
HHL Leipzig Graduate School of Management Working Paper No. 115, January 2013
Lena Siggelkow
HHL Leipzig Graduate School of Management
Date Posted: January 11, 2013
Working Paper Series
33 downloads

Incl. Electronic Paper What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News About Tax Aggressiveness
Michelle Hanlon and Joel B. Slemrod
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Michigan at Ann Arbor - Stephen M. Ross School of Business
Date Posted: March 26, 2007
Working Paper Series
687 downloads

What Does Organisational Change Mean? Speculations on a Taken for Granted Category
Management Accounting Research, Vol. 12, No. 4, December 2001
Paolo Quattrone and Trevor Hopper
Universidad Carlos III de Madrid - Department of Business Administration and University of Manchester - Division of Accounting and Finance
Date Posted: November 07, 2001
Accepted Paper Series

Incl. Electronic Paper What Does it Take to Become a Superstar? Evidence from Institutional Investor Rankings of Financial Analysts
Simon School of Business Working Paper No. FR 02-12
Andrew J. Leone and Joanna Shuang Wu
University of Miami and Simon School of Business, University of Rochester
Date Posted: May 23, 2002
Working Paper Series
1462 downloads

Incl. Electronic Paper What Does it Mean for an Executive to 'Make' $1 Million?
Rock Center for Corporate Governance at Stanford University Closer Look Series: Topics, Issues and Controversies in Corporate Governance No. CGRP-22
David F. Larcker , Allan L. McCall and Brian Tayan
Stanford University - Graduate School of Business , Stanford University - Graduate School of Business and Stanford University - Graduate School of Business
Date Posted: December 15, 2011
Last Revised: February 24, 2013
Accepted Paper Series
249 downloads

Incl. Electronic Paper What Does Financial Market Do? The Formation of Share Market Prices Under Heterogeneous Beliefs and Common Knowledge
Physica A: Statistical Mechanics and its Applications, Volume 391, Issue 22, 15 November 2012, Pages 5532-5545
Yuri Biondi , Serge Galam and Pierpaolo Giannoccolo
French National Center for Scientific Research (CNRS) , French National Center for Scientific Research (CNRS) - Centre de Recherche en Epistémologie Appliquée (CREA) and University of Bologna
Date Posted: May 17, 2011
Last Revised: October 09, 2012
Accepted Paper Series
148 downloads

Incl. Electronic Paper What do the S&P 500 Disclose in Their Earnings Announcements? Evidence on Financial Statements and Non-GAAP Financial Measures
Ana Cristina Marques
NOVA School of Business and Economics
Date Posted: March 13, 2008
Working Paper Series
199 downloads

What Do Shareholders Do? Accounting, Ownership and the Theory of the Firm: Implications for Corporate Governance and Reporting
Accounting, Economics and Law: A Convivium, Volume 2, Issue 2, 2012
Yuri Biondi
French National Center for Scientific Research (CNRS)
Date Posted: June 24, 2012
Accepted Paper Series

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
675 downloads

Incl. Electronic Paper What Do Management Earnings Forecasts Convey About the Macroeconomy?
Journal of Accounting Research, Forthcoming
Samuel B. Bonsall IV , Zahn Bozanic and Paul E. Fischer
Ohio State University (OSU) - Department of Accounting & Management Information Systems , Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Pennsylvania - The Wharton School
Date Posted: January 08, 2012
Last Revised: January 16, 2013
Accepted Paper Series
185 downloads

What Do Industry-Specialist Auditors Know?
Journal of Accounting Research, Vol 37, No 1, Spring 1999
Ira Solomon , Michael D. Shields and O. Ray Whittington
University of Illinois at Urbana-Champaign , Michigan State University - Department of Accounting & Information Systems and DePaul University
Date Posted: September 16, 1999
Accepted Paper Series

Incl. Electronic Paper What Do Dividends Tell Us About Earnings Quality?
Review of Accounting Studies, 16, no. 1 (March 2011).
Douglas J. Skinner and Eugene F. Soltes
The University of Chicago - Booth School of Business and Harvard Business School
Date Posted: January 08, 2004
Last Revised: December 24, 2012
Accepted Paper Series
2150 downloads

Incl. Electronic Paper What Do Auditors Communicate to the Audit Committee About Management’s Accounting Choices?
CAAA Annual Conference 2012
Bradley Pomeroy , Kris J. Hoang and Krista J. Fiolleau
University of Illinois at Urbana-Champaign - Department of Accountancy , Tulane University - Freeman School of Business and University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: November 25, 2011
Last Revised: January 29, 2013
Working Paper Series
134 downloads

Incl. Electronic Paper What Determines the Variability of Accounting Accruals?
Zhaoyang Gu , Chi-Wen Jevons Lee and Joshua G. Rosett
Chinese Univ of Hong Kong - School of Accountancy , Tulane University - A.B. Freeman School of Business and Claremont McKenna College - Robert Day School of Economics and Finance
Date Posted: March 10, 2003
Working Paper Series
741 downloads

Incl. Electronic Paper What Determines the Aggregate Dividend-Price Ratio? Earnings Versus Dividends
Gil Sadka
Columbia Business School - Accounting, Business Law & Taxation
Date Posted: July 20, 2004
Working Paper Series
914 downloads

What Determines Residual Income?
Accounting Review, January 2005
Qiang Cheng
Singapore Management University
Date Posted: July 02, 2004
Accepted Paper Series

Incl. Electronic Paper What Determines Residual Income?
Sauder School of Business Working Paper
Qiang Cheng
Singapore Management University
Date Posted: September 10, 2001
Working Paper Series
1802 downloads

Incl. Electronic Paper What Determines How Top Managers Value Their Stock Options?
Zacharias Sautner , Martin Weber and Markus Glaser
University of Amsterdam - University of Amsterdam Business School , University of Mannheim - Department of Banking and Finance and Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
Date Posted: July 04, 2008
Last Revised: September 12, 2010
Working Paper Series
364 downloads

Incl. Electronic Paper What Determines Corporate Transparency?
Robert M. Bushman , Joseph D. Piotroski and Abbie J. Smith
University of North Carolina at Chapel Hill - Kenan-Flagler Business School , Stanford University - Graduate School of Business and University of Chicago - Booth School of Business
Date Posted: August 30, 2003
Working Paper Series
3322 downloads

What Determines Chinese Stock Returns?
Financial Analysts Journal, Vol.60, No. 6, pp. 78-82, November/December
Fenghua Wang and Yexiao Xu
Shanghai Stock Exchange and University of Texas at Dallas - School of Management
Date Posted: August 25, 2004
Accepted Paper Series

Incl. Electronic Paper What Determines Chinese Stock Returns?
Fenghua Wang and Yexiao Xu
Shanghai Stock Exchange and University of Texas at Dallas - School of Management
Date Posted: August 25, 2004
Working Paper Series
678 downloads

What Determine Financial Analysts' Career Outcomes During Mergers?
Journal of Accounting and Economics, Forthcoming
Joanna Shuang Wu and Amy Y. Zang
Simon School of Business, University of Rochester and Hong Kong University of Science & Technology - School of Business and Management
Date Posted: November 19, 2008
Accepted Paper Series

Incl. Electronic Paper What Determine Financial Analysts' Career Outcomes During Mergers?
Simon School Working Paper No. FR08-07
Joanna Shuang Wu and Amy Y. Zang
Simon School of Business, University of Rochester and Hong Kong University of Science & Technology - School of Business and Management
Date Posted: July 17, 2007
Last Revised: October 09, 2008
Working Paper Series
263 downloads

Incl. Electronic Paper What Counts as Fraud? An Empirical Study of Motions to Dismiss Under the Private Securities Litigation Reform Act
University of Iowa College of Law Legal Studies Research Paper Series, Forthcoming
Adam C. Pritchard and Hillary A. Sale
University of Michigan Law School and Washington University in Saint Louis - School of Law
Date Posted: September 01, 2003
Last Revised: March 04, 2010
Working Paper Series
740 downloads


 

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