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SSRN eLibrary Search Results
JEL Code: M41
4,278,811 Total downloads
Showing Papers 2,361 - 2,410 of 9,388
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Developing Sustainable Reporting Standards
Journal of Applied Accounting Research, Forthcoming
Guler Aras and David Crowther
Yildiz Technical University and De Montfort University
Date Posted: July 12, 2008
Accepted Paper Series

Incl. Electronic Paper Developing the Relevance of the Accounting Academy:The Importance of Drawing from the Diversity of Research Approaches
Meditari Accountancy Research. Vol. 19 (1/2) 2011
 Jane Broadbent and Jeffrey Unerman
University of London, Royal Holloway and University of London, Royal Holloway College, School of Management
Date Posted: January 12, 2013
Accepted Paper Series
10 downloads

Incl. Electronic Paper Development of Accounting in Poland: Market Efficiency and the Value Relevance of Reported Earnings
International Journal of Accounting, Vol. 45, No. 3, 2010
 Dorota Dobija and Karol Marek Klimczak
Kozminski University and Kozminski University
Date Posted: January 16, 2008
Last Revised: January 23, 2011
Accepted Paper Series
488 downloads

Development of an Accounting Object Model from Accounting Transactions
JOURNAL OF INFORMATION SYSTEMS, Vol 9, No 1, Spring 1995
 Ian L. Adamson and David M. Dilts
Brock University and Vanderbilt University - Owen Graduate School of Management
Date Posted: April 14, 1998
Accepted Paper Series

Incl. Electronic Paper Development of Corporate Governance Regulations: The Case of an Emerging Economy
Journal of Business Ethics, Vol. 91, pp. 253-274, 2010
 Javed Siddiqui
University of Manchester - Manchester Business School
Date Posted: April 08, 2009
Last Revised: January 17, 2010
Accepted Paper Series
182 downloads

Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2001-2002)
Research in Accounting Regulation, Vol. 19, 2006
 Stephen R. Moehrle and Jennifer A. Reynolds-Moehrle
University of Missouri at Saint Louis - Accounting Area and University of Missouri at Saint Louis - Accounting Area
Date Posted: November 28, 2006
Accepted Paper Series

Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2003-2004)
Research in Accounting Regulation, Vol. 18, 2005
 Stephen R. Moehrle and Jennifer A. Reynolds-Moehrle
University of Missouri at Saint Louis - Accounting Area and University of Missouri at Saint Louis - Accounting Area
Date Posted: November 04, 2005
Accepted Paper Series

Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2005-2006)
Research in Accounting Regulations, Vol. 20, 2007
 Stephen R. Moehrle , Jennifer A. Reynolds-Moehrle and Pamela S. Stuerke
University of Missouri at Saint Louis - Accounting Area , University of Missouri at Saint Louis - Accounting Area and University of Missouri at Saint Louis
Date Posted: November 12, 2007
Accepted Paper Series

Incl. Electronic Paper Deviations of Budgetary Data and Outcomes of the First Degree Local Authorities: The Case of the Local Authorities in the Prefecture of Achaia for the Period 2005 to 2007
3rd International Conference on Accounting and Finance Skiathos Isl., Greece, August 25-27, 2010
 Athanasios Bellas , Georgia Kontogeorga , Georgios L. Thanasas , Konstantinos Papadatos and Dimitrios Goulas
University of Patras , university of Patras , University of Patras , University of Patras and affiliation not provided to SSRN
Date Posted: September 29, 2010
Last Revised: October 14, 2010
Accepted Paper Series
117 downloads

Incl. Electronic Paper Did Accelerated Filing Requirements and Sox Section 404 Affect the Timeliness of 10-K Filings?
Review of Accounting Studies, Vol. 17, No. 2, pp. 227-253, 2012
 Joost Impink , Martien Jan Peter Lubberink , Bart van Praag and David Veenman
University of Florida , Victoria University of Wellington - School of Accounting and Commercial Law , University of Amsterdam - Business School and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Date Posted: August 16, 2010
Last Revised: May 07, 2012
Accepted Paper Series
209 downloads

Incl. Electronic Paper Did Adoption of Forward-Looking Valuation Methods Improve Valuation Accuracy in Shareholder Litigation?
Journal of Accounting, Auditing and Finance, Vol. 22, No. 4, pp. 573-598, Fall 2007
 Feng Chen , Kenton K. Yee and Yong Keun Yoo
University of Toronto - Rotman School of Management , Mellon Capital Management and Korea University Business School
Date Posted: June 20, 2006
Last Revised: November 06, 2007
Accepted Paper Series
384 downloads

Incl. Electronic Paper Did Auditors Need Reforming? The Need for SOX
 Antti Fredriksson and Frederick W. Lindahl
Turku School of Economics - Department of Accounting and Finance and George Washington University - Department of Accountancy
Date Posted: October 17, 2008
Working Paper Series
167 downloads

Incl. Electronic Paper Did Capital Requirements and Fair Value Accounting Spark Fire Sales in Distressed Mortgage-Backed Securities?
Fisher College of Business Working Paper No. 2012-03-12, Charles A. Dice Center Working Paper No. 2012-12
 Craig B. Merrill , Taylor Nadauld , Rene M. Stulz and Shane M. Sherlund
Brigham Young University - J. Willard and Alice S. Marriott School of Management , Brigham Young University , Ohio State University (OSU) - Department of Finance and Federal Reserve Board of Governors
Date Posted: July 24, 2012
Last Revised: February 10, 2013
Working Paper Series
188 downloads

Incl. Electronic Paper Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act? Initial Evidence
Accounting Horizons, Vol. 20, No. 1, pp. 57-73, March 2006
 Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Date Posted: December 05, 2005
Last Revised: July 25, 2010
Accepted Paper Series
2502 downloads

Did Earnings Conservatism Increase for Former Andersen Clients?
Journal of Accounting, Auditing and Finance, Forthcoming
 Gopal V. Krishnan
American University
Date Posted: May 16, 2006
Accepted Paper Series

Did Earnings Conservatism Increase for Former Andersen Clients?
 Gopal V. Krishnan
American University
Date Posted: January 12, 2005
Working Paper Series

Incl. Electronic Paper Did Eliminating the 20-F Reconciliation Between IFRS and US GAAP Matter?
 John (Xuefeng) Jiang , Kathy R. Petroni and Isabel Yanyan Wang
Michigan State University , Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University
Date Posted: October 20, 2010
Working Paper Series
312 downloads

Incl. Electronic Paper Did Enron Pay Taxes: Deciphering a Corporation's Tax Status Using Financial Statement Information
 Gary A. McGill and Edmund Outslay
University of Florida - Fisher School of Accounting and Michigan State University - Department of Accounting & Information Systems
Date Posted: August 15, 2002
Working Paper Series
618 downloads

Did Enron Pay Taxes?: Using Accounting Information to Decipher Tax Status
Tax Notes, Vol. 96, No. 8, August 19, 2002
 Gary A. McGill and Edmund Outslay
University of Florida - Fisher School of Accounting and Michigan State University - Department of Accounting & Information Systems
Date Posted: August 16, 2002
Accepted Paper Series

Incl. Electronic Paper Did Exit Pricing Under FASB 157 Contribute to the Subprime Mortgage Crisis?
Global Journal of Business Research, Vol. 5, No. 2, pp. 97-104
 Peter Harris and Paul R. Kutasovic
affiliation not provided to SSRN and New York Institute of Technology
Date Posted: June 29, 2011
Accepted Paper Series
80 downloads

Incl. Electronic Paper Did Fair Valuation Depress Equity Values During the 2008 Financial Crisis?
 Claudine Madras Gartenberg and George Serafeim
New York University (NYU) - Leonard N. Stern School of Business and Harvard University - Harvard Business School
Date Posted: September 05, 2009
Last Revised: November 03, 2009
Working Paper Series
677 downloads

Incl. Electronic Paper Did Fair-Value Accounting Contribute to the Financial Crisis?
Chicago Booth Research Paper 09-38, ECGI - Finance Working Paper No. 266/2009, Journal of Economic Perspectives, Forthcoming
 Christian Laux and Christian Leuz
Vienna University of Economics and Business Administration and University of Chicago - Booth School of Business
Date Posted: October 15, 2009
Last Revised: December 15, 2009
Working Paper Series
8116 downloads

Did Fair-Value Accounting Contribute to the Financial Crisis?
Journal of Economic Perspectives, Vol. 24, pp. 93-118, Winter 2010
 Christian Laux and Christian Leuz
Vienna University of Economics and Business Administration and University of Chicago - Booth School of Business
Date Posted: March 22, 2010
Accepted Paper Series

Incl. Electronic Paper Did FASB 157 Cause the Financial Crisis?
Global Journal of Business Research, Vol. 4, No. 3, pp. 119-125, 2010
 Harris Peter and Paul R. Kutasovic
affiliation not provided to SSRN and New York Institute of Technology
Date Posted: June 29, 2011
Accepted Paper Series
136 downloads

Incl. Electronic Paper Did FIN 48 Arrest the Trend in Multistate Tax Aggressiveness?
McCombs Research Paper Series No. ACC-10-09
 Sanjay Gupta , Lillian F. Mills and Erin Towery
Michigan State University - Eli Broad College of Business , University of Texas at Austin - McCombs School of Business and University of Texas at Austin - McCombs School of Business
Date Posted: October 28, 2009
Last Revised: September 21, 2011
Working Paper Series
242 downloads

Incl. Electronic Paper Did FIN 48 Limit the Use of Tax Reserves as a Tool for Earnings Management?
 Richard A. Cazier , Sonja O. Rego , Xiaoli (Shaolee) Tian and Ryan J. Wilson
Texas Christian University , Indiana University - Kelley School of Business , Ohio State University (OSU) - Fisher College of Business and University of Iowa - Henry B. Tippie College of Business
Date Posted: August 09, 2010
Last Revised: August 17, 2011
Working Paper Series
236 downloads

Incl. Electronic Paper Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely Fashion?
 Gopal V. Krishnan
American University
Date Posted: August 31, 2003
Working Paper Series
249 downloads

Incl. Electronic Paper Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely Fashion?
Contemporary Accounting Research, Forthcoming
 Gopal V. Krishnan
American University
Date Posted: June 28, 2004
Accepted Paper Series
147 downloads

Incl. Electronic Paper Did Loan-Loss Provisioning by UK Banks Become More Timely or Less Timely after Adoption of IAS 39?
 John O'Hanlon
Lancaster University - Department of Accounting and Finance
Date Posted: August 05, 2011
Working Paper Series
161 downloads

Incl. Electronic Paper Did Pension Plan Accounting Contribute to a Stock Market Bubble?
FEDS Working Paper No. 2003-38
 Julia Lynn Coronado and Steven A. Sharpe
Federal Reserve Board - Division of Research and Statistics and Federal Reserve Board - Research & Statistics
Date Posted: October 02, 2003
Working Paper Series
723 downloads

Incl. Electronic Paper Did Regulation Fair Disclosure Level the Playing Field? Evidence from an Analysis of Changes in Trading Volume and Stock Price Reactions to Earnings Announcements
 Anwer S. Ahmed and Richard A. Schneible Jr.
Texas A&M University - Mays Business School and University at Albany
Date Posted: February 10, 2004
Working Paper Series
513 downloads

Incl. Electronic Paper Did the 2003 Tax Act Reduce the Cost of Equity Capital?
 Dan S. Dhaliwal , Linda K. Krull and Oliver Zhen Li
University of Arizona - Department of Accounting , University of Oregon and National University of Singapore
Date Posted: June 14, 2005
Working Paper Series
375 downloads

Incl. Electronic Paper Did the 2003 Tax Act Reduce the Cost of Equity Capital?
Journal of Accounting & Economics (JAE), March 2007
 Dan S. Dhaliwal , Linda K. Krull and Oliver Zhen Li
University of Arizona - Department of Accounting , University of Oregon and National University of Singapore
Date Posted: July 25, 2006
Last Revised: June 30, 2009
Accepted Paper Series
186 downloads

Incl. Electronic Paper Did the Adoption of IFRS Encourage Cross-Border Investment?
 Gladys Lee and Neil L. Fargher
Australian National University (ANU) and Australian National University (ANU)
Date Posted: October 04, 2010
Last Revised: October 06, 2010
Working Paper Series
205 downloads

Incl. Electronic Paper Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms?
 Guoping Liu and Jerry Y. Sun
Ryerson University - Ted Rogers School of Business Management and University of Windsor - Odette School of Business
Date Posted: January 15, 2013
Working Paper Series
148 downloads

Incl. Electronic Paper Did the SEC Impact Banks’ Loan Loss Reserve Policies and Their Informativeness?
 Paul J. Beck and Ganapathi S. Narayanamoorthy
University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign
Date Posted: August 04, 2011
Last Revised: April 04, 2012
Working Paper Series
278 downloads

Did the Waste Management Audit Failures Signal Lower Firm-Wide Audit Quality at Arthur Andersen?
Contemporary Accounting Research, Vol. 28, No. 3, pp. 859–891, Fall 2011,
Steven F. Cahan , Wei Zhang and David Veenman
University of Auckland Business School , SUNY at Albany and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Date Posted: September 19, 2010
Last Revised: February 09, 2012
Accepted Paper Series

Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications
Journal of Accounting and Public Policy, Forthcoming, Rotman School of Management Working Paper No. 07-01
 Ole-Kristian Hope , Yuan Ding , Thomas Jeanjean and Hervé Stolowy
University of Toronto - Rotman School of Management , China Europe International Business School (CEIBS) , ESSEC Business School and HEC Paris (Groupe HEC) - Accounting and Management Control Department
Date Posted: March 26, 2006
Accepted Paper Series

Incl. Electronic Paper Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications
Rotman School of Management Working Paper No. 07-04
 Ole-Kristian Hope , Yuan Ding , Thomas Jeanjean and Hervé Stolowy
University of Toronto - Rotman School of Management , China Europe International Business School (CEIBS) , ESSEC Business School and HEC Paris (Groupe HEC) - Accounting and Management Control Department
Date Posted: December 15, 2005
Working Paper Series
1069 downloads

Differences Between Market Responses to Earnings Announcements in the 1990s v. 1960s
 William Kross and Myungsun Kim
State University of New York at Buffalo - Department of Accounting and SUNY at Buffalo
Date Posted: July 13, 1998
Working Paper Series

Incl. Electronic Paper Differences in Commercial Database Reported Earnings: Implications for Empirical Research
 Jeffery S. Abarbanell and Reuven Lehavy
University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Michigan - Stephen M. Ross School of Business
Date Posted: November 01, 2000
Working Paper Series
1643 downloads

Incl. Electronic Paper Differences in Management Accounting Between Family Enterprises and Non-Family Enterprises: A Statistical Approach
International Journal of Economic Sciences and Applied Research, Vol. 3, No. 1, pp. 89-95
 Christine Duller
JKU University of Linz
Date Posted: August 28, 2010
Accepted Paper Series
133 downloads

Incl. Electronic Paper Differences in the Value Relevance of Earnings in Knowledge-Based and Traditional Industries
 Byeonghee Ben Choi , BuRyung Brian Lee and Eric Press
Independent , affiliation not provided to SSRN and Temple University - Department of Accounting
Date Posted: January 08, 2003
Working Paper Series
449 downloads

Incl. Electronic Paper Different Approaches to Corporate Reporting Regulation: How Jurisdictions Differ and Why
Chicago Booth Initiative on Global Markets Research Paper No. 53, ECGI - Law Working Paper No. 156/2010
 Christian Leuz
University of Chicago - Booth School of Business
Date Posted: March 30, 2010
Last Revised: May 31, 2010
Working Paper Series
1778 downloads

Incl. Electronic Paper Different Levels of Corporate Governance and the Ohlson Valuation Framework: The Case of Brazil
Corporate Ownership & Control, Volume 9, Issue 2, 2012
 Talles Vianna Brugni , Alfredo Sarlo Neto , Patricia Maria Bortolon and Antônio Oscar Santos Góes
University of São Paulo - FEA/USP , Federal University of Espírito Santo , Federal University of Espírito Santo and Technical University of Lisbon (UTL)
Date Posted: January 27, 2013
Accepted Paper Series
19 downloads

Differential Earnings Behavior and the Security Market Assessment of Variation in Seasonal Earnings Patterns
 Allen W. Bathke Jr., Kenneth S. Lorek and G. Lee Willinger
Florida State University - College of Business , Northern Arizona University and University of Oklahoma
Date Posted: August 28, 2000
Working Paper Series

Incl. Electronic Paper Differential Earnings Management to Avoid Earnings Declines and Losses Across Publicly and Privately-Held Banks
 Anne Beatty , Bin Ke and Kathy R. Petroni
Ohio State University (OSU) - Department of Accounting & Management Information Systems , Nanyang Technological University and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Date Posted: February 11, 2000
Working Paper Series
1394 downloads

Differential Information Environments: Effects on Cost of Capital and Reflection in Share Prices of Recognized and Disclosed Accounting Amounts
 Mary E. Barth and Amy P. Hutton
Stanford University - Graduate School of Business and Boston College - Carroll School of Management
Date Posted: June 05, 1995
Working Paper Series

Incl. Electronic Paper Differential Interpretations and Trading Volume
 Linda Smith Bamber , Orie E. Barron and Thomas L. Stober
University of Georgia - J.M. Tull School of Accounting , Pennsylvania State University and University of Notre Dame - Department of Accountancy
Date Posted: January 03, 2000
Working Paper Series
697 downloads

Differential Interpretations and Trading Volume
Journal of Financial and Quantitative Analysis, Vol 34, September 1999
 Linda Smith Bamber , Orie E. Barron and Thomas L. Stober
University of Georgia - J.M. Tull School of Accounting , Pennsylvania State University and University of Notre Dame - Department of Accountancy
Date Posted: January 27, 2000
Accepted Paper Series


 

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