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Abstracts: 566,605
Full Text Papers: 468,702
Authors: 262,693
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  Last 12 months:
63,680

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Last 12 months: 9,719,190
Last 30 days: 784,713

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SSRN eLibrary Search Results
JEL Code: M41
4,790,669 Total downloads
Showing Papers 2,221 - 2,270 of 10,507
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Incl. Electronic Paper Full Adoption of IFRS in Brazil: Earnings Quality and Cost of Equity Capital
Ricardo Menezes Silva and Paula Nardi
University of Sao Paulo (USP) - Faculty of Economics, Administration and Accounting of Ribeirão Preto (FEARP) and University of Sao Paulo (USP)
Date Posted: September 23, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Investor Reactions to Company Disclosure of High CEO Pay and High CEO-to-Employee Pay Ratio: An Experimental Investigation
Khim Kelly and Jean Lin Seow
University of Waterloo - School of Accounting and Finance and Singapore Management University
Date Posted: September 21, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Privacy Auditing Standards
Auditing: A Journal of Practice & Theory, Forthcoming
Alan Toy and David Hay
University of Auckland Business School and University of Auckland Business School
Date Posted: September 18, 2014
Accepted Paper Series
24 downloads

Incl. Electronic Paper Effective Tax Strategies: It's Not Just Minimization
Stevanie S. Neuman
University of Missouri at Columbia - School of Accountancy
Date Posted: September 17, 2014
Working Paper Series
6 downloads

Goodwill Impairment Charges and Analyst Forecast Properties
Accounting Horizons, Forthcoming
Lucy Huajing Chen , Jayanthi Krishnan and Heibatollah Sami
Villanova University , Temple University - Department of Accounting and Lehigh University
Date Posted: September 17, 2014
Accepted Paper Series

Incl. Electronic Paper Is There News in the Timing of Earnings Announcements?
Joshua Livnat and Li Zhang
New York University and Rutgers Business School
Date Posted: September 17, 2014
Working Paper Series
23 downloads

Incl. Electronic Paper On the Presence and Absence of CEO Gender Effects on Management Control Choices: An Empirical Investigation
Kris Hardies , Ann Jorissen and Parichart Maneemai
University of Antwerp , University of Antwerp - Department of Accounting & Finance and Prince of Songkla University
Date Posted: September 17, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Repatriation Taxes and the Value of Cash Holdings
Novia (Xi) Chen
University of California, Irvine
Date Posted: September 17, 2014
Working Paper Series
28 downloads

The Interplay between Strategic Risk Profiles and Presentation Format on Managers’ Strategic Judgments Using the Balanced Scorecard
Mandy M. Cheng , Kerry A. Humphreys and Yichelle Zhang
University of New South Wales (UNSW) - School of Accounting , University of New South Wales (UNSW) - School of Accounting and University of New South Wales (UNSW) - School of Accounting
Date Posted: September 17, 2014
Working Paper Series

Incl. Electronic Paper Do Creditors Prefer Smooth Earnings? Evidence from European Private Firms
Joachim Gassen and Rolf Uwe Fuelbier
Humboldt University of Berlin - School of Business and Economics and University of Bayreuth
Date Posted: September 16, 2014
Working Paper Series
15 downloads

Incl. Electronic Paper Corporate Social Responsibility: Country-Level Predispositions and the Consequences of Choosing a Level of Disclosure
Charl J. de Villiers and Ana Cristina Marques
University of Waikato and NOVA School of Business and Economics
Date Posted: September 14, 2014
Working Paper Series
14 downloads

Incl. Electronic Paper When Does Insider Selling Increase Litigation Risk?
Seonghee Han , Murali Jagannathan and Srinivasan Krishnamurthy
State University of New York (SUNY) at Binghamton , State University of New York (SUNY) at Binghamton and North Carolina State University - Poole College of Management
Date Posted: September 14, 2014
Working Paper Series
14 downloads

Incl. Electronic Paper Presentation of Other Comprehensive Income: Is There a Relationship with the Total Amount, the Sign and the Volatility of Such Accounting Items?
Department of Management, Università Ca' Foscari Venezia Working Paper No. 2014/16,
Marisa Agostini
Ca Foscari University of Venice - Department of Management
Date Posted: September 13, 2014
Working Paper Series
11 downloads

Conditional Conservatism and the Boundaries of the Firm: The Case of Strategic Alliances
Nir Yehuda
University of Texas at Dallas - Department of Accounting & Information Management
Date Posted: September 13, 2014
Working Paper Series

Large Price Changes and Subsequent Returns
Journal of Investment Management, 2013
Suresh Govindaraj , Joshua Livnat , Pavel G. Savor and Chen Zhao
Rutgers University - Rutgers Business School - Newark and New Brunswick , New York University , Fox School of Business - Temple University and Rutgers Business School-Newark and New Brunswick
Date Posted: September 13, 2014
Accepted Paper Series

Incl. Electronic Paper 10 Years Impairment-Only Approach – Stakeholders’ Perceptions and Researchers’ Findings
Tobias Stork Genannt Wersborg and Torben Teuteberg
HHL Leipzig Graduate School of Management and HHL Leipzig Graduate School of Management
Date Posted: September 12, 2014
Working Paper Series
17 downloads

Incl. Electronic Paper Do Syndicated Loan Borrowers Trade-Off Accrual-Based Earnings Management with Real Activities Manipulation?
2014 American Accounting Association Annual Meeting
Dina F. El-Mahdy and Kang Cheng
Morgan State University and Morgan State University
Date Posted: September 12, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper CFOs Gender and Real Earnings Management
2014 Diversity Mid-Year Conference of the American Accounting Association
Dina F. El-Mahdy
Morgan State University
Date Posted: September 12, 2014
Last Revised: September 20, 2014
Working Paper Series
19 downloads

Incl. Electronic Paper Direct Evidence on the Informational Properties of Earnings in Loan Contracts
Scott Dyreng , Rahul Vashishtha and Joseph Weber
Duke University , Duke University and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: September 12, 2014
Working Paper Series
44 downloads

Incl. Electronic Paper The Valuation of Management Control Systems in Start-Up Companies: International Field-Based Evidence
European Accounting Review Forthcoming
Tony Davila , George Foster and Ning Jia
University of Navarra - IESE Business School , Stanford Graduate School of Business and Tsinghua University - School of Economics & Management
Date Posted: September 11, 2014
Accepted Paper Series
17 downloads

Incl. Electronic Paper The Impact of Kallikratis Project on Accrual Basis Accounting of the First Degree Local Authorities: A Financial Analysis of the Municipalities of the Prefecture of Aitoloakarnania
5th International Conference on Accounting and Finance, 4-5 September 2014, Syros island, GREECE
Vassilis Smaraidos , Georgios L. Thanasas and Georgia Kontogeorga
TEI of Western Greece - Department of Accounting and Finance , University of Patras and University of Patras - Business Administration
Date Posted: September 11, 2014
Accepted Paper Series
11 downloads

Incl. Electronic Paper Eternal Sunshine: Are U.S. Analysts More Optimistic than Foreign Analysts?
Joshua Livnat and Li Zhang
New York University and Rutgers Business School
Date Posted: September 11, 2014
Working Paper Series
27 downloads

Changes in Cash: Persistence and Pricing Implications
Journal of Accounting Research, Vol. 52, No. 3, 2014
Jeff Zeyun Chen and Philip B. Shane
University of Colorado at Boulder and College of William & Mary
Date Posted: September 11, 2014
Accepted Paper Series

How Frequent Financial Reporting Can Cause Managerial Short-Termism: An Analysis of the Costs and Benefits of Increasing Reporting Frequency
Journal of Accounting Research, Vol. 52, No. 2, 2014
Frank Gigler , Chandra Kanodia , Haresh Sapra and Raghu Venugopalan
University of Minnesota - Carlson School of Management , University of Minnesota - Carlson School of Management , University of Chicago - Booth School of Business and University of Illinois at Urbana-Champaign
Date Posted: September 11, 2014
Accepted Paper Series

The Impact of Recognition Versus Disclosure on Financial Information: A Preparer's Perspective
Journal of Accounting Research, Vol. 52, No. 3, 2014
Shana Clor-Proell and Laureen A. Maines
Texas Christian University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: September 11, 2014
Accepted Paper Series

Incl. Electronic Paper Information Decay and Financial Disclosures
Tim Loughran and Bill McDonald
University of Notre Dame and University of Notre Dame - Mendoza College of Business - Department of Finance
Date Posted: September 10, 2014
Working Paper Series
50 downloads

Dividend Payouts and Information Shocks
Journal of Accounting Research, Vol. 52, No. 2, 2014
Luzi Hail , Ahmed Tahoun and Clare Wang
University of Pennsylvania - The Wharton School , London Business School and Northwestern University - Kellogg School of Management
Date Posted: September 10, 2014
Accepted Paper Series

Public Equity and Audit Pricing in the United States
Journal of Accounting Research, Vol. 52, No. 2, 2014
Brad Badertscher , Bjorn Jorgensen , Sharon P. Katz and William Kinney
University of Notre Dame , London School of Economics & Political Science (LSE) - Department of Accounting , Columbia Business School - Accounting, Business Law & Taxation and University of Texas at Austin - Department of Accounting
Date Posted: September 10, 2014
Accepted Paper Series

Incl. Electronic Paper The Wheat Study on Establishment of Accounting Principles (1971-72): A Historical Study
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Date Posted: September 09, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper The Effect of Media Competition on Analyst Forecast Properties: Cross-Country Evidence
Ying Cao , Sami Keskek , Linda A. Myers and Albert Tsang
The Chinese University of Hong Kong (CUHK) - School of Accountancy , University of Arkansas - Sam M. Walton College of Business , University of Arkansas and The Chinese University of Hong Kong (CUHK) - School of Accountancy
Date Posted: September 08, 2014
Working Paper Series
26 downloads

Incl. Electronic Paper Инвестиционная позиция и учетная информация: глобальные изменения и локальные решения (Investment Position and Accounting Information: Global Change and Local Solutions)
Основы экономики, управления и права, 1(1), 2012, pp.154-160,
Svitlana Kuznetsova
Alfred Nobel University Dnipropetrovs'k(Ukraine)
Date Posted: September 08, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper Real and Accrual-Based Earnings Management to Achieve Industry-Average Profitability: Empirical Evidence from Japan
Tomoyasu Yamaguchi
Tohoku Gakuin University - Faculty of Business Administration
Date Posted: September 07, 2014
Working Paper Series
31 downloads

Incl. Electronic Paper Are Auditors Professionally Skeptical? Evidence from Auditors’ Going-Concern Opinions and Management Earnings Forecasts
Journal of Accounting Research, Forthcoming
Mei Feng and Chan Li
University of Pittsburgh - Katz Graduate School of Business and University of Pittsburgh
Date Posted: September 06, 2014
Accepted Paper Series
57 downloads

Incl. Electronic Paper The Effects of Significant Audit Matter Paragraphs and Accounting Standard Precision on Auditor Liability: Can Anything the Auditor Says Be Used Against Them?
Christine Gimbar , Bowe Hansen and Michael E. Ozlanski
Virginia Polytechnic Institute & State University , Virginia Tech University and University of New Hampshire
Date Posted: September 04, 2014
Last Revised: September 05, 2014
Working Paper Series
47 downloads

The Balanced Budget and Interperiod Equity: Implications for Financial Reporting
Public Fund Digest, Fall 1997, 8(2): 37-54
K. K. Raman
University of Texas at San Antonio
Date Posted: September 03, 2014
Accepted Paper Series

The Factors Affecting Intention to Adopt Accounting Standards for SMEs and to Use Information Technology for Financial Report on SMEs: Empirical Study in Indonesia
Yanti Puji Astutie
Independent
Date Posted: September 03, 2014
Working Paper Series

Evaluating Accounting Technology Governance in Syrian Organizations Using Cobit Maturity Model and Examining its Association with Accounting Information Reliability
International Journal of Current Research, Forthcoming
Laila M Al-Taweel
Tishreen University
Date Posted: September 03, 2014
Accepted Paper Series

Incl. Electronic Paper An Empirical Analysis of the Relationship between Cost Accounting Systems Structure and Cost Reporting Attributes: Evidence from Syria
International Journal of Current Research Vol. 6, Issue, 07, pp.7603-7607, July, 2014
Laila M Al-Taweel
Tishreen University
Date Posted: September 03, 2014
Accepted Paper Series
28 downloads

Incl. Electronic Paper International Financial Reporting Standards (IFRS) Adoption in Vietnam: If, When and How?
Corporate Ownership & Control, Volume 11, Issue 4, 2014
Duc Hong Thi Phan , Bruno Mascitelli and Meropy Barut
Swinburne University of Technology - Faculty of Business and Enterprise , Swinburne University of Technology - Faculty of Business and Enterprise and Swinburne University of Technology - Faculty of Business and Enterprise
Date Posted: September 02, 2014
Accepted Paper Series
19 downloads

Incl. Electronic Paper Debt Contracting and Financial Reporting: Evidence from a Survey of Commercial Lenders
Dain C. Donelson , Ross Jennings and John M. McInnis
University of Texas at Austin - McCombs School of Business , University of Texas at Austin - Department of Accounting and University of Texas at Austin - Department of Accounting
Date Posted: September 02, 2014
Working Paper Series
62 downloads

Materiality in Government Auditing
Journal of Accountancy, February 1994, 177(2): 71-76
K. K. Raman and Relmond Van Daniker
University of Texas at San Antonio and Association of Government Accountants
Date Posted: September 02, 2014
Accepted Paper Series

Incl. Electronic Paper Problem Directors on the Audit Committee and Financial Reporting Quality
Ahsan Habib and Md. Borhan Uddin Bhuiyan
Massey University and Massey University
Date Posted: August 31, 2014
Working Paper Series
32 downloads

Auditor Resignations versus Dismissals: An Examination of the Differential Effects on Market Liquidity and Trading Activity
Advances in Accounting, 2001, 18: 47-76
Jeff P. Boone and K. K. Raman
University of Texas at San Antonio - Department of Accounting and University of Texas at San Antonio
Date Posted: August 30, 2014
Accepted Paper Series

Market Microstructure Effects of U.S.-Canada Differences Relating to Reserve-Based Accounting Disclosures
Journal of International Accounting Auditing and Taxation (JIAAT), 1998, 7(2): 195-214
Jeff P. Boone , K. K. Raman and Robert G. Luther
University of Texas at San Antonio - Department of Accounting , University of Texas at San Antonio and University of the West of England (UWE) - Bristol Business School
Date Posted: August 30, 2014
Accepted Paper Series

The Application of Event Methodology in Municipal Finance Research
Municipal Finance Journal, Spring 1998, 19(1): 1-15
Barry R. Marks and K. K. Raman
University of Houston, Clear Lake - School of Business and Public Administration and University of Texas at San Antonio
Date Posted: August 30, 2014
Accepted Paper Series

The Effect of Municipal Bond Rating Change Announcements on Seasoned Bond Prices
Municipal Finance Journal, Fall 1994, 15(3): 17-35
Barry R. Marks , K. K. Raman and Earl R. Wilson
University of Houston, Clear Lake - School of Business and Public Administration , University of Texas at San Antonio and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Date Posted: August 30, 2014
Accepted Paper Series

Development of Corporate Governance Codes in the GCC: An Overview
Corporate Governance: The International Journal of Business in Society, Vol. 15, No. 3
Nermeen F. Shehata
The American University in Cairo
Date Posted: August 30, 2014
Accepted Paper Series

Incl. Electronic Paper Inventory Valuation: A Study of Practicality in Indonesian Publishing Firms
Jurnal Riset Akuntansi dan Perbankan, Vol. 3, No. 3, May 2012, p. 1-11
Reinald Dominicus
Swiss German University
Date Posted: August 30, 2014
Accepted Paper Series
7 downloads

Incl. Electronic Paper Evidence on the Representational Faithfulness of Estimated Returns in Pension Plan Accounting Judgments
Ulrich Menzefricke and Wally Smieliauskas
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: August 28, 2014
Working Paper Series
17 downloads

Tax Effort as an Indicator of Fiscal Stress
Public Finance Quarterly, 1988, 16(2): 203-218
Earl D. Benson , Barry R. Marks and K. K. Raman
Western Washington University - Finance and Marketing Department , University of Houston, Clear Lake - School of Business and Public Administration and University of Texas at San Antonio
Date Posted: August 27, 2014
Accepted Paper Series


 

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