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Abstracts: 618,221
Full Text Papers: 514,676
Authors: 285,628
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  Last 12 months:
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Last 12 months: 11,586,876
Last 30 days: 807,439

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SSRN eLibrary Search Results
JEL Code: M40
1,094,613 Total downloads
Showing Papers 2,301 - 2,350 of 3,315
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Incl. Electronic Paper Expected Loss and Impact of Risk: Backtesting Parameter-Based Expected Loss in a Basel II Framework
Journal of Risk Model Validation 7(3), 59-84, Fall 2013, Incisive Media
Wolfgang Reitgruber
UniCredit Bank Austria AG
Date Posted: July 29, 2015
Accepted Paper Series
2 downloads

Professors on the Board: Do They Contribute to Society Outside the Classroom?
Journal of Business Ethics, Forthcoming
Charles H. Cho , Jay Heon Jung , Byungjin Kwak , Jaywon Lee and Choong-Yuel Yoo
ESSEC Business School , Korea Advanced Institute of Science and Technology (KAIST) - College of Business , KAIST-Graduate School of Finance , Korea Advanced Institute of Science and Technology (KAIST) and Korea Advanced Institute of Science and Technology (KAIST) - College of Business
Date Posted: July 28, 2015
Accepted Paper Series

Framing the Magdalen: Sentimental Narratives and Impression Management in Charity Annual Reporting
Accounting and Business Research, Forthcoming
Lisa Evans and Jacqueline Pierpoint
University of Stirling - Department of Accounting and Finance and University of Stirling - Department of Accounting and Finance
Date Posted: July 28, 2015
Accepted Paper Series

Incl. Electronic Paper The Consolidation Trap: Empirical Evidence from Differences in Earnings Management Incentives and Practices in Brazil
Advances in Scientific and Applied Accounting. São Paulo, v.6, n.2, p. 137-155, 2013,
Jose Elias Feres de Almeida , Guillermo Oscar Braunbeck , Fernanda Furuta and Nelson Carvalho
Federal University of Espirito Santo (UFES) , University of São Paulo , Insper Institute of Education and Research and University of Sao Paulo (USP)
Date Posted: July 27, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper Is It a Home Run? Measuring Relative Citation Rates in Accounting Research
Patricia M. Dechow , Richard G. Sloan and Jean Zeng
University of California, Berkeley - Haas School of Business , University of California at Berkeley - Haas School of Business and University of California, Berkeley - Haas School of Business
Date Posted: July 26, 2015
Working Paper Series
18 downloads

Incl. Electronic Paper The Effect of Audit Regulation on Small Audit Firm Mergers and Audit Quality
Brant E. Christensen , Kecia Williams Smith and Dechun Wang
University of Missouri-Columbia , Texas A&M University and Texas A&M University
Date Posted: July 26, 2015
Working Paper Series
13 downloads

Incl. Electronic Paper Attention Effects in a High-Frequency World
Bidisha Chakrabarty , Pamela C. Moulton and Xu (Frank) Wang
Saint Louis University - John Cook School of Business , Cornell University and Saint Louis University
Date Posted: July 25, 2015
Working Paper Series
44 downloads

Incl. Electronic Paper Bias and the Commitment to Disclosure
Forthcoming in Management Science
Mirko Stanislav Heinle and Robert E. Verrecchia
University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Date Posted: July 24, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper A Theory of Risk Disclosure
Mirko Stanislav Heinle and Kevin Smith
University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Date Posted: July 24, 2015
Working Paper Series
16 downloads

Incl. Electronic Paper Taste, Information, and Asset Prices: Implications for the Valuation of CSR
Henry L. Friedman and Mirko Stanislav Heinle
University of California, Los Angeles (UCLA) - Accounting Area and University of Pennsylvania - Accounting Department
Date Posted: July 24, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper Discretionary Disclosures of Goodwill Slack: Determinants and Consequences
Nicole Thorne Jenkins , Mikhail Pevzner and Suning Zhang
University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics , University of Baltimore - Merrick School of Business and George Mason University
Date Posted: July 21, 2015
Working Paper Series
12 downloads

Incl. Electronic Paper Misclassifying Core Expenses as Special Items: Cost of Goods Sold or Selling, General, and Administrative Expenses?
Contemporary Accounting Research, Forthcoming
Yun Fan and Xiaotao Kelvin Liu
University of Houston - C. T. Bauer College of Business and Northeastern University - Accounting Group
Date Posted: July 20, 2015
Accepted Paper Series
16 downloads

Incl. Electronic Paper Product Market Peers and Relative Performance Evaluation
Sudarshan Jayaraman , Todd T. Milbourn and Hojun Seo
University of Rochester - Simon Business School , Washington University in Saint Louis - Olin Business School and Washington University in Saint Louis - John M. Olin Business School
Date Posted: July 19, 2015
Working Paper Series
17 downloads

Incl. Electronic Paper The Moderating Effect of Relative Performance Evaluation on the Risk Incentive Properties of Executives' Equity Portfolios
Journal of Accounting Research, Forthcoming
Hyungshin Park and Dimitris Vrettos
Southern Methodist University - Cox School of Business and Southern Methodist University - Cox School of Business
Date Posted: July 17, 2015
Accepted Paper Series
14 downloads

Incl. Fee Electronic Paper Employment and Wage Insurance within Firms: Worldwide Evidence
CEPR Discussion Paper No. DP10711
Andrew Ellul , Marco Pagano and Fabiano Schivardi
Indiana University - Kelley School of Business - Department of Finance , University of Naples Federico II - Department of Economics and Statistics and Bocconi University - Department of Finance
Date Posted: July 13, 2015
Working Paper Series

Incl. Electronic Paper The Economic Consequences of Accounting Standards: Evidence from Risk-Taking in Pension Plans
Divya Anantharaman and Elizabeth Chuk
Rutgers, The State University of New Jersey - Accounting & Information Systems and University of Southern California
Date Posted: July 12, 2015
Working Paper Series
30 downloads

Incl. Electronic Paper Non-GAAP Earnings Disclosures and IFRS
Lance Malone , Ann Tarca and Marvin Wee
Commonwealth Bank of Australia , University of Western Australia and The University of Western Australia
Date Posted: July 06, 2015
Working Paper Series
19 downloads

Incl. Electronic Paper CEO Inside Debt and Earnings Management
Journal of Accounting, Auditing and Finance, Forthcoming
Sandip Dhole , Hariom Manchiraju and Inho Suk
University of Melbourne - Department of Accounting and Business Information Systems , Indian School of Business (ISB), Hyderabad and State University of New York (SUNY) at Buffalo - School of Management
Date Posted: July 02, 2015
Accepted Paper Series
52 downloads

Incl. Electronic Paper Internal Auditing - The Changing Perspective in Indian Companies
Management Accountant, Forthcoming
Kimi Thareja
The Institute of Cost Accountants of India
Date Posted: July 02, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper Management Accounting - Research Agenda for the Next Decade
Management Accountant, 50 (1), 99-102, January 2015
Asish K. Bhattacharyya
Indian Institute of Corporate Affairs
Date Posted: July 02, 2015
Last Revised: July 25, 2015
Accepted Paper Series
14 downloads

Incl. Electronic Paper The Denial of IRS Access to its Adversary's Playbook
South Dakota Law Review, Vol. 60, 232
Allen D. Madison
University of South Dakota Law School
Date Posted: June 27, 2015
Accepted Paper Series
62 downloads

Incl. Electronic Paper Clarity Begins at Home: Internal Information Asymmetry and External Communication Quality
Chen Chen , Xiumin Martin , Sugata Roychowdhury and Xin Wang
Monash University , Washington University in Saint Louis - Olin School of Business , Boston College and University of Hong Kong - School of Business
Date Posted: June 24, 2015
Working Paper Series
48 downloads

Incl. Electronic Paper Corte Constitucional de Colombia, Tan incorruptible como debería ser? (Constitutional Court of Colombia: As Incorruptible As It Should Be?)
Kelly Gisseth Murillo and Brayan Yamith Jimenez
National University of Colombia and National University of Colombia
Date Posted: June 20, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Can Gown Help Town? Exploring the 'Gap' between Accounting Practice and Academia and Providing a Theory for Why it Exists
Rebecca Bloch , Gary Kleinman and Amanda N. Peterson
Fairfield University - Charles F. Dolan School of Business , Montclair State University and East Carolina University
Date Posted: June 20, 2015
Working Paper Series
11 downloads

Incl. Electronic Paper Working Capital Management and Firm Listing Status
Multinational Finance Journal, Vol. 16, No. 3/4, p. 261-301, 2012
Seraina C. Anagnostopoulou
Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: June 19, 2015
Accepted Paper Series
24 downloads

Incl. Electronic Paper Outside Blockholders’ Monitoring of Management and Debt Financing: An Alternative Perspective.
Contemporary Accounting Research, Forthcoming
Valeri V. Nikolaev
University of Chicago Booth School of Business
Date Posted: June 17, 2015
Accepted Paper Series
20 downloads

Are Different Stock Market Transparency Requirements Associated with Different Accounting Quality Levels? An Analysis of Bonding Effects on the German Stock Market
Journal of Business Economics, Vol. 85 (2015), pp. 597-633
Marius Gros and Christoph Wallek
Goethe University Frankfurt - Department of Accounting and Auditing and Goethe University Frankfurt - Department of Accounting and Auditing
Date Posted: June 16, 2015
Last Revised: June 22, 2015
Accepted Paper Series

Incl. Electronic Paper Control Interno: Proceso viciado en el Programa de Restitución de Tierras (Internal Control: A Flawed Process in Land Restitution Program)
Ciliana Capera-Ríos and Tatiana Marcela Mosquera
National University of Colombia and National University of Colombia
Date Posted: June 13, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Impact of Sustainability Performance on Financial Performance: An Empirical Study of Global Fortune (N100) Firms
Department of Management, Università Ca' Foscari Venezia Working Paper No. 2015/01,
Nazim Hussain
Ca Foscari University of Venice, Department of Management, Students
Date Posted: June 12, 2015
Accepted Paper Series
38 downloads

Incl. Electronic Paper When Do Auditors Use Specialists’ Work to Develop Richer Problem Representations of Complex Estimates?
Emily E. Griffith
University of Wisconsin - Madison
Date Posted: June 09, 2015
Working Paper Series
39 downloads

Incl. Electronic Paper The Balanced Scorecard: Fashion or Virus?
Administrative Sciences, 5(2), 90-124; doi:10.3390/admsci5020090
Dag Øivind Madsen and Kåre Slåtten
Buskerud and Vestfold University College and Buskerud and Vestfold University College
Date Posted: June 08, 2015
Accepted Paper Series
31 downloads

Incl. Electronic Paper Asymmetric Timeliness Estimates of Conditional Conservatism: Separating Accounting from Economics
Sunil Dutta and Panos N. Patatoukas
University of California, Berkeley - Haas School of Business and University of California, Berkeley - Haas School of Business
Date Posted: June 07, 2015
Working Paper Series
100 downloads

Incl. Electronic Paper A Critique of SRISK as an Alternative to Regulatory Leverage Ratio
Dov Fischer
Brooklyn College - City University of New York (CUNY)
Date Posted: June 06, 2015
Working Paper Series
24 downloads

Incl. Electronic Paper Combining Measurement Frameworks
Jeffrey S. Ray
Swiss Management Center (SMC) University
Date Posted: June 04, 2015
Working Paper Series
111 downloads

Incl. Electronic Paper Audit Market Concentration in Malaysia: A Descriptive Analysis of the Top 10 Audit Firms in Malaysia from 2009-2013
Teh Chee Ghee and Ferdinand A. Gul
Monash University Malaysia and Monash University Sunway Campus
Date Posted: June 02, 2015
Working Paper Series
29 downloads

Incl. Electronic Paper Predicting the Financial Distress of Non-Banking Companies Listed on the Palestine Exchange (PEX)
Research Journal of Finance and Accounting, Vol. 6, No. 10, 2015
Imad Kutum
Kutum & Associates Inc.
Date Posted: June 01, 2015
Accepted Paper Series
14 downloads

Incl. Electronic Paper Investor Reaction to $Firm or #CEO Use of Social Media for Negative Disclosures
W. Brooke Elliott , Stephanie M. Grant and Frank D. Hodge
University of Illinois at Urbana-Champaign , University of Illinois Urbana-Champaign and University of Washington - Michael G. Foster School of Business
Date Posted: May 31, 2015
Working Paper Series
116 downloads

Incl. Electronic Paper Impact of the IFRS Adoption in the Value-Relevance of Intangible Intensive Firms' Accounting Reports: Empirical Evidence from Latin America
Carlos Roberto Martinez
Independent
Date Posted: May 29, 2015
Working Paper Series
19 downloads

Incl. Electronic Paper Annexing New Audit Spaces: Challenges and Adaptations
Paul Andon , Clinton Free and Brendan O'Dwyer
UNSW Australia Business School, School of Accounting , UNSW Australia Business School, School of Accounting and University of Amsterdam - Faculty of Economics and Business (FEB)
Date Posted: May 27, 2015
Working Paper Series
21 downloads

Incl. Electronic Paper R&D Intensity, Future Performance, and Operational Distress
Robert J. Resutek
University of Georgia - J.M. Tull School of Accounting
Date Posted: May 27, 2015
Working Paper Series
61 downloads

Incl. Electronic Paper Financial Accounting Research, Practice, and Financial Accountability
Abacus, Forthcoming, Stanford University Graduate School of Business Research Paper No. 15-34
Mary E. Barth
Stanford University - Graduate School of Business
Date Posted: May 26, 2015
Accepted Paper Series
304 downloads

Incl. Electronic Paper Mitigating the Dilution Effect of Non-Diagnostic Information on Auditors’ Judgments Using a Frequency Response Mode
Aasmund Eilifsen , Natalia Kochetova-Kozloski and William F. Messier Jr.
Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law , Saint Mary’s University - Sobey School of Business and University of Nevada, Las Vegas - Department of Accounting
Date Posted: May 24, 2015
Working Paper Series
18 downloads

Incl. Electronic Paper Determinants of Goodwill Impairment: International Evidence
Martin Glaum , Wayne R. Landsman and Sven Wyrwa
WHU - Otto Beisheim School of Management , University of North Carolina Kenan-Flagler Business School and Justus-Liebig-Universität Giessen
Date Posted: May 22, 2015
Last Revised: July 24, 2015
Working Paper Series
94 downloads

Incl. Electronic Paper Citation-Based Benchmarks and Individual Accounting Faculty Research Rankings by Topical Area and Methodology
Garrison Lee Nuttall , Neal M. Snow , Scott L. Summers and David A. Wood
Brigham Young University - Marriott School , University of South Florida - School of Accountancy , Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: May 22, 2015
Working Paper Series
39 downloads

The Role of Social Media in the Capital Market: Evidence from Consumer Product Recalls
Journal of Accounting Research, Vol. 53, No. 2, 2015
Lian Fen Lee , Amy P. Hutton and Susan Shu
Boston College - Carroll School of Management , Boston College - Carroll School of Management and Boston College - Carroll School of Management
Date Posted: May 22, 2015
Accepted Paper Series

Delayed Expected Loss Recognition and the Risk Profile of Banks
Journal of Accounting Research, Vol. 53, No. 3, 2015
Robert M. Bushman and Christopher D. Williams
University of North Carolina Kenan-Flagler Business School and The Stephen M. Ross School of Business at the University of Michigan
Date Posted: May 22, 2015
Accepted Paper Series

Audit Firm Tenure, Non-Audit Services, and Internal Assessments of Audit Quality
Journal of Accounting Research, Vol. 53, No. 3, 2015
Timothy B. Bell , Monika Causholli and W. Robert Knechel
KPMG International, LLP - Assurance & Advisory Services Center , University of Kentucky and University of Florida - Fisher School of Accounting
Date Posted: May 22, 2015
Accepted Paper Series

Unsophisticated Arbitrageurs and Market Efficiency: Overreacting to a History of Underreaction?
Journal of Accounting Research, Vol. 53, No. 1, 2015
Jonathan A. Milian
Florida International University (FIU)
Date Posted: May 22, 2015
Accepted Paper Series

Incl. Electronic Paper Audit Committee Members and Restatement-Related Litigation Risk
Chris E. Hogan , Jaime J. Schmidt and Anne Thompson
Michigan State University - Department of Accounting & Information Systems , University of Texas at Austin and University of Illinois at Urbana-Champaign
Date Posted: May 20, 2015
Working Paper Series
39 downloads

Incl. Electronic Paper To Be or Not to Be in the Sample? On the Consequences of Using Manipulation Checks in Experimental Accounting Research
Peter Kotzian , Thomas Stöber , Florian Hoos and Prof. Dr. Barbara E. Weißenberger
University of Duesseldorf , Heinrich Heine University Duesseldorf , HEC Paris (Groupe HEC) - Accounting and Management Control Department and Heinrich Heine University Duesseldorf
Date Posted: May 19, 2015
Last Revised: June 24, 2015
Working Paper Series
57 downloads


 

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