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Abstracts: 653,456
Full Text Papers: 546,993
Authors: 301,488
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Last 12 months: 12,186,469
Last 30 days: 1,168,455

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SSRN eLibrary Search Results
JEL Code: M41
5,393,175 Total downloads
Showing Papers 2,301 - 2,350 of 11,478
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1 2 3 4 ... 230 | Next >
   


Incl. Electronic Paper Real Earnings Management in UK Private and Public Firms
Jesper Haga , Henrik Höglund and Dennis Sundvik
Hanken School of Economics - Department of Finance and Statistics , Hanken School of Economics and Hanken School of Economics
Date Posted: February 12, 2016
Working Paper Series
6 downloads

Accounting Comparability and Economic Outcomes of Mandatory IFRS Adoption
Contemporary Accounting Research, Forthcoming
Michael J. Neel
University of Houston - Bauer College of Business
Date Posted: February 11, 2016
Accepted Paper Series

Incl. Electronic Paper Funding Disclosures, Information Asymmetry, and the Cost of Capital
Alvin Ang and Robert Tumarkin
UNSW Business School, University of New South Wales and UNSW Australia Business School, School of Banking and Finance
Date Posted: February 11, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Compliance in Letter and Compliance in Spirit? - Evidence from Board and Audit Committee Meetings in India
Subrata Sarkar
Indira Gandhi Institue of Development Research
Date Posted: February 11, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Agency Costs of CEO Turnover in Banks: Evidence Using Exogenous Turnovers
Arkodipta Sarkar , Krishnamurthy Subramanian and Prasanna L. Tantri
Indian School of Business (ISB), Hyderabad , Indian School of Business (ISB), Hyderabad and Indian School of Business
Date Posted: February 11, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Multidimensional Competition and Corporate Disclosure
Journal of Business Finance and Accounting, Forthcoming
Flora Muiño and Manuel Núñez Nickel
Universidade da Coruña and Universidad Carlos III de Madrid - Department of Business Economics
Date Posted: February 10, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper Audit Committee Interlocks and the Contagion of Accrual-Based and Real Earnings Management
Ravi Dharwadkar , David G. Harris , Linna Shi and Nan Zhou
Syracuse University - Whitman School of Management , Syracuse University - Joseph I. Lubin School of Accounting , State University of New York at Binghamton - School of Management and State University of New York at Binghamton - School of Management
Date Posted: February 10, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper The Asymmetric Market Reaction of Stockholders and Bondholders to the Implementation of Early-Warnings Pre Going Concern Opinion
Keren Bar-Hava and Roi Katz
Hebrew University of Jerusalem - Jerusalem School of Business Administration and Hebrew University of Jerusalem - Jerusalem School of Business Administration
Date Posted: February 10, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper The Transposition of the Balance Sheet to Financial and Functional Balance Sheet. Research and Development
Liana Gadau
Spiru Haret University
Date Posted: February 08, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Directors’ and Officers’ Insurance and Opportunism in Accounting Choice
Accounting & Taxation, v. 7 (1) pp. 51-65, 2015
Irene Kim
Catholic University of America (CUA)
Date Posted: February 08, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper Goodwill Disclosure in Europe. Profiles of Disclosing Companies
Eastern European Business and Economics Journal. 2015, Vol. 1, Nr. 2, 32-65
Nicola Giuseppe Castellano , Katia Korsi and Roberto Del Gobbo
University of Macerata - Department of Economics and Law , Università degli Studi di Sassari - Department of Economics and Business and University of Macerata - Department of Economics and Law
Date Posted: February 08, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper Voluntary Fair Value Disclosures by Bank Holding Companies: The Role of SEC Dear CFO Letters
Accounting & Taxation, V. 7 (1), pp. 21-37, 2015
Renee E. Weiss and John Shon
Queens College, CUNY and City University of New York (CUNY)
Date Posted: February 08, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Relative Usefulness of Cash Flows versus Accrual Earnings for CEO Turnover Decisions Across Countries: The Role of Investor Protection
Jinshuai Hu and Jeong-Bon Kim
Xiamen University - Institute for Financial and Accounting Studies and University of Waterloo
Date Posted: February 08, 2016
Working Paper Series
15 downloads

Incl. Electronic Paper Separating Winners from Losers: Composite Indicators Based on Fundamentals in the European Context
Finance a UVA - Czech Journal of Economics and Finance, 2016
Borja Amor-Tapia and Maria T. Tascón
Universidad de León and Universidad de León
Date Posted: February 08, 2016
Accepted Paper Series
16 downloads

The Impact of Financial Constraints on Accounting Conservatism
Review of Business Managemenet (RBGN), v. 17, n. 57, 2015
Gladyson Brommonschenkel Demonier , Jose Elias Feres de Almeida and Patricia Maria Bortolon
Independent , Federal University of Espirito Santo (UFES) and Federal University of Espírito Santo
Date Posted: February 08, 2016
Accepted Paper Series

Incl. Electronic Paper The Nature and Concept of Accountability: A Case Study of Three Entities in Fiji
Global Journal of Business Research, v. 9 (2) p. 65-74, 2015
Ezaaz Hasan , Anjani Mala and Glen Finau
University of the South Pacific - School of Accounting & Finance , Fiji National University (FNU) and University of the South Pacific
Date Posted: February 08, 2016
Accepted Paper Series
3 downloads

How Would the Differences between IFRS and U.S. GAAP Affect U.S. Analyst Performance?
J. Account. Public Policy 34 (2015) 28–51,
Ran Barniv and Mark Myring
Kent State University - Department of Accounting and Ball State University - Department of Accounting
Date Posted: February 08, 2016
Accepted Paper Series

Incl. Electronic Paper Management Accounting Practices in the Manufacturing Business Firms in Bangladesh
BUFT Journal, 2014
Md. Rouf Biswas , S. M. Akterujjaman and Afrina Yasmin
Northern University Bangladesh , BGMEA University of Fashion and Technology and Asian University of Bangladesh
Date Posted: February 08, 2016
Accepted Paper Series
10 downloads

Incl. Electronic Paper Analysts’ Earnings Surprise Components and Future Earnings Performance
Michael Calegari and Michael Eames
Santa Clara University - Accounting and Santa Clara University - Accounting
Date Posted: February 06, 2016
Working Paper Series
11 downloads

Incl. Electronic Paper Selection of Large Sub-Samples from the Continuous Sample of Working Lives Representative of the Benefits Provided by the Spanish Public Pension System
Juan Manuel Pérez Salamero González , Marta Regúlez-Castillo and Carlos Vidal-Meliá
University of Valencia - Department of Financial Economics , Universidad del País Vasco (UPV/EHU) - Department of Applied Economics III (Econometrics and Statistics) and University of Valencia - Department of Financial Economics
Date Posted: February 06, 2016
Working Paper Series
3 downloads

Technological Competition and Corporate Disclosure Policies
Michael Ettredge , Feng Guo , Ling Lei Lisic and Kevin Tseng
University of Kansas - School of Business , University of Kansas, School of Business, Accounting and Information Systems Area, Students , George Mason University and University of Kansas School of Business
Date Posted: February 06, 2016
Working Paper Series

Incl. Electronic Paper Examining the Usefulness of the SEC Filing Review Process: Evidence from Debt Contracting
Lauren M. Cunningham , Roy Schmardebeck and Wei Wang
University of Tennessee , University of Missouri at Columbia - School of Accountancy and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Date Posted: February 05, 2016
Last Revised: February 12, 2016
Working Paper Series
12 downloads

Incl. Electronic Paper Do Directors Have a Use-By Date? Examining the Impact of Board Tenure on Firm Performance
Joshua Livnat , Gavin Smith , Kate Suslava and Martin B. Tarlie
New York University , Prudential Financial - Quantitative Management Associates , Rutgers, The State University of New Jersey - Accounting and Quantitative Management Associates
Date Posted: February 05, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Enforcement of Financial Reporting: A Corporate Governance Perspective
Matthias Hoeltken and Germar Ebner
Handelshochschule Leipzig (HHL) - Department of Accounting & Auditing and Handelshochschule Leipzig (HHL)
Date Posted: February 05, 2016
Working Paper Series
8 downloads

Incl. Electronic Paper Market-Based Transfer Pricing: An Evaluation of Alternative Market Prices
Nicole Bastian Johnson , Clemens Löffler and Thomas Pfeiffer
University of Oregon , University of Vienna and University of Vienna - Accounting and Control
Date Posted: February 04, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper IPOs, Organisational Change, and Management Accounting Change in Listed Chinese State-Owned Enterprises
CIMA Research Executive Summary, Volume 9, Issue 5, 2014
Zhiyuan Simon Tan , Narisa Tianjing Dai and Jason Zezhong Xiao
University of London, King's College London, Department of Management , University of International Business and Economics - Business School and Cardiff University
Date Posted: February 03, 2016
Accepted Paper Series
5 downloads

Incl. Electronic Paper Predictive Ability and Market Pricing of Fair Value Earnings Components for Closed-End Funds
Igor Goncharov , Daniel W. Collins and Wei Chen
Lancaster University - Management School , University of Iowa - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Date Posted: February 03, 2016
Working Paper Series
31 downloads

Incl. Electronic Paper How Does Corporate Social Responsibility Change Capital Structure?
Shenggang Yang , Feiying He , Zhu Qi and Zou Ziang
Hunan University - School of Finance and Statistics , Hunan University , Hunan University - School of Finance and Statistics and Hunan University
Date Posted: February 03, 2016
Working Paper Series
13 downloads

Incl. Electronic Paper Financial Characteristics of the Nonprofit Organisation: Theory and Evidence for the Assessment of the Financial Condition of South African Public Universities
Mark B. Bunting
Rhodes University
Date Posted: February 03, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Repairing Organizational Legitimacy Following Information Technology (IT) Material Weaknesses: Executive Turnover, IT Expertise, and IT System Upgrades
Journal of Information Systems, Forthcoming
Jacob Haislip , Adi Masli , Vernon J. Richardson and Juan Manuel Sanchez
University of North Texas , University of Arkansas - Sam M. Walton College of Business , University of Arkansas at Fayetteville and Texas Tech University
Date Posted: February 02, 2016
Accepted Paper Series
9 downloads

Incl. Electronic Paper A Research Note: Extracting Value Relevance from Advertising Expenditures — Endogeneity Issues and Insider Trading
Allan Hodgson , Suntharee Lhaopadchan and Raluca Valeria Ratiu
University of Queensland - Faculty of Business, Economics and Law , Kasetsart University - Faculty of Management Sciences and IE University
Date Posted: February 02, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper CDS Pricing and Accounting Disclosures: Evidence from U.S. Bank Holding Corporations Around the Recent Financial Crisis
Journal of Financial Stability, Forthcoming
Kiridaran (Giri) Kanagaretnam , Gaiyan Zhang and Sanjian Bill Zhang
York University - Schulich School of Business , University of Missouri at St. Louis - College of Business Administration and California State University Long Beach
Date Posted: February 01, 2016
Accepted Paper Series
26 downloads

Incl. Electronic Paper Are Banks' Below-Par Own Debt Repurchases a Cause For Prudential Concern?
Martien Jan Peter Lubberink and Annelies Renders
Victoria University of Wellington - School of Accounting and Commercial Law and Maastricht University
Date Posted: February 01, 2016
Working Paper Series
91 downloads

Incl. Electronic Paper Performance Measurement Systems in Auditing Firms: Challenges and Other Behavioural Aspects
Hegazy, M. and Tawfik, M. (2015). "Performance measurement systems in auditing firms: Challenges and other behavioural aspects". Journal of Accounting in Emerging Economies, Vol 5, No 4, pp. 395-423
Mohamed A. Hegazy and Myada Tawfik
Department of Accounting, The American University in Cairo and Cairo University
Date Posted: February 01, 2016
Accepted Paper Series
24 downloads

Incl. Electronic Paper Fuentes Y Mecanismos De Financiacion En Las Pymes De Villavicencio (Colombia) (Sources and Mechanisms of Financing for SMEs In Villavicencio, Colombia)
Revista Global de Negocios, v. 3 (3) p. 93-110, 2015
María del Carmen Ruiz Sánchez
Universidad de los Llanos
Date Posted: February 01, 2016
Accepted Paper Series
1 downloads

Incl. Electronic Paper Organisationsmängel in der Praxis – Ausgewählte Aspekte zu Art. 731b OR aus Sicht des Handelsregisters und der Rechtsprechung [Defects in the Organization of Companies According to Article 731b of the Swiss Code of Obligations – Advice from the Commercial Registrar and Relevant Case Law]
Aktuelle Juristische Praxis, Vol. 25, pp. 42-58, 2016
Lukas Mueller and Pascal Mueller
Kanton Obwalden
Date Posted: February 01, 2016
Last Revised: February 02, 2016
Accepted Paper Series
13 downloads

Incl. Electronic Paper Determinants of Analyst Replacement
Shin-Rong Shiah-Hou
Yuan-Ze University
Date Posted: February 01, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Valuation and Disclosure of Human Resource Accounting (HRA)
International Scholar Journal of Accounting and Finance, Volume-1, No.1 (2015) 51-62
Mohammad Sharif Hossain
Uttara University, Bangladesh
Date Posted: February 01, 2016
Accepted Paper Series
18 downloads

Incl. Electronic Paper Desarrollo Histórico De La Contabilidad De Estados Unidos De America Y Su Encuentro Con Las Normas Internacionales De Información Financiera (Historical Development of Accounting in United States of America and Its Encounter with International Financial Reporting Standards)
Revista Global de Negocios, v. 3 (5) p. 29-46, 2015
Rafael Marrero Díaz
Universidad de Puerto Rico, Recinto de Río Piedras
Date Posted: February 01, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper Can Short Sellers Constrain Opportunistic Non-GAAP Earnings Reporting?
Qunfeng Liao and Bo Ouyang
University of Michigan at Flint - School of Management and
Date Posted: January 31, 2016
Working Paper Series
23 downloads

Incl. Electronic Paper Why Are Successive Cohorts of Listed Firms Persistently Riskier?
European Financial Management Journal, Forthcoming, Tuck School of Business Working Paper No. 2724081
Anup Srivastava and Senyo Y. Tse
Tuck School of Business at Dartmouth and Texas A&M University - Lowry Mays College & Graduate School of Business
Date Posted: January 30, 2016
Last Revised: February 11, 2016
Accepted Paper Series
26 downloads

Incl. Electronic Paper Why We Do International Accounting Research
Ray Ball
University of Chicago
Date Posted: January 29, 2016
Working Paper Series
90 downloads

Incl. Electronic Paper Factors Influencing Recruitment of Non-Accounting Business Professionals into Internal Auditing
Geoffrey D. Bartlett , Joleen Kremin , K. Kelli Saunders and David A. Wood
Drake University , Texas Tech University , University of South Carolina and Brigham Young University - School of Accountancy
Date Posted: January 29, 2016
Working Paper Series
25 downloads

Incl. Electronic Paper Do Managers Respond to Litigation with Silence?
Mary Brooke Billings , Matthew C. Cedergren and Svenja Dube
New York University , University of Pennsylvania - Accounting Department and New York University (NYU) - Stern School of Business
Date Posted: January 29, 2016
Working Paper Series
41 downloads

Incl. Electronic Paper Product Market Competition and Overreaction to Intra-Industry Information Transfers
Norio Kitagawa
Kobe University - Graduate School of Business Administration
Date Posted: January 29, 2016
Working Paper Series
21 downloads

Incl. Electronic Paper GAAP vs. IFRS Treatment of Leases and the Impact on Financial Ratios
Review of Business & Finance Studies, v. 7 (1) p. 93-104
Thomas A Buchman , Peter Harris and Michelle Liu
University of Colorado , New York Institute of Technology and New York Institute of Technology
Date Posted: January 29, 2016
Accepted Paper Series
39 downloads

Incl. Electronic Paper Do Firms Engage in Aggressive Tax Reporting Prior to Bankruptcy?
Accounting & Taxation, v. 7 (2) p. 1-15
Wendy Heltzer , Mary Mindak and Mingjun Zhou
DePaul University - College of Commerce , DePaul University and DePaul University
Date Posted: January 28, 2016
Accepted Paper Series
17 downloads

Incl. Electronic Paper Earnings Management, Weak Internal Controls, and Firm Size
Accounting & Taxation, v. 7 (2) p. 51-64
Yousef Jahmani and Suman Niranjan
Savannah State University and Savannah State University
Date Posted: January 28, 2016
Accepted Paper Series
9 downloads

Incl. Electronic Paper Accounting Knowledge, Practices, and Controls of Micro, Small and Medium Enterprises: Evidence from the Philippines
Accounting & Taxation, v. 7 (2) p. 83-96
Venus C. Ibarra and Rodrigo M. Velasco
Ateneo De Manila University and Gulf College
Date Posted: January 28, 2016
Accepted Paper Series
9 downloads

Incl. Electronic Paper Income Smoothing Practices of US Banks Around the 2008 Financial Crisis
International Journal of Business Research, v. 10 (1) p. 1-11
Burak Dolar
Western Washington University
Date Posted: January 28, 2016
Accepted Paper Series
39 downloads


 

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