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Full Text Papers: 393,459
Authors: 226,593
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SSRN eLibrary Search Results
JEL Code: M4
5,288,204 Total downloads
Showing Papers 2,381 - 2,430 of 13,018
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Incl. Electronic Paper Do Firms Use Restructuring Charge Reversals to Meet Earnings Targets?
Stephen R. Moehrle
University of Missouri at Saint Louis - Accounting Area
Date Posted: January 15, 2002
Working Paper Series
625 downloads

Incl. Electronic Paper When Efficient Contracts Require Risk-Averse Executives to Hold Equity: Implications for Option Valuation, for Relative Performance Evaluation, and for the Corporate Governance Debate
U of Penn, Inst for Law & Econ Research Paper 03-32
 John E. Core and Wayne R. Guay
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Pennsylvania - Accounting Department
Date Posted: August 15, 2003
Working Paper Series
625 downloads

Incl. Electronic Paper Aligning Industrial Relations Risk, Budgetary Participation, and Budgeting Measures of Performance: Impact on Managerial Performance
 Zahirul Hoque and Peter Brosnan
La Trobe University and Griffith University - Griffith Business School
Date Posted: July 26, 2007
Working Paper Series
624 downloads

Incl. Electronic Paper Do Managers Time Securitization Transactions to Obtain Accounting Benefits?
 Patricia M. Dechow and Catherine Shakespeare
University of California, Berkeley - Haas School of Business and University of Michigan - Stephen M. Ross School of Business
Date Posted: September 08, 2006
Working Paper Series
624 downloads

Incl. Electronic Paper Earnings Management from the Bottom Up: An Analysis of Managerial Incentives Below the CEO
Harvard Business School Strategy Unit Working Paper No. 12-056
 Felix Oberholzer-Gee and Julie Wulf
Harvard Business School, Strategy Unit and Harvard Business School
Date Posted: January 10, 2012
Last Revised: August 18, 2012
Working Paper Series
624 downloads

Incl. Electronic Paper Gains to Valuation Accuracy of Direct Valuation Over Industry Multiplier Approaches
 Lucie Courteau , Jennifer L. Kao , Terry O'Keefe and Gordon D. Richardson
Free University of Bozen-Bolzano - School of Economics , University of Alberta - Department of Accounting, Operations & Information Systems , University of Queensland - Accounting and Accountability and University of Toronto - Rotman School of Management
Date Posted: June 02, 2003
Working Paper Series
624 downloads

Incl. Electronic Paper The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality
MIT Sloan Research Paper No. 4849-10
 Michelle Hanlon , Jeffrey L. Hoopes and Nemit Shroff
Massachusetts Institute of Technology (MIT) - Sloan School of Management , The Stephen M. Ross School of Business at the University of Michigan and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: October 14, 2010
Last Revised: October 13, 2012
Working Paper Series
624 downloads

Incl. Electronic Paper Basic Principles of Hedge Accounting
Economy Transdisiplinarity Cognition, 2009
 Cristina Aurora Bunea-Bontas
Constantin Brancoveanu University
Date Posted: August 18, 2009
Accepted Paper Series
623 downloads

Incl. Electronic Paper Comments by the American Accounting Association's Financial Accounting Standards Committee on the Fasb's 'Conceptual Framework for Financial Reporting (Hereafter Cf)', Call for Preliminary Views, July 6, 2006
 George J. Benston , Douglas R. Carmichael , Joel S. Demski , Karim Jamal , Bala G. Dharan , Bob Laux , Shivaram Rajgopal and George Vrana
Emory University - Department of Accounting , City University of New York (CUNY) - Stan Ross Department of Accountancy , University of Florida - Fisher School of Accounting , University of Alberta - Department of Accounting, Operations & Information Systems , Harvard Law School , Microsoft Corporation , Emory University - Goizueta Business School and Ernst & Young LLP
Date Posted: December 07, 2006
Working Paper Series
623 downloads

Incl. Electronic Paper Initial Evidence on the Role of Accounting Earnings in the Bond Market
 Peter D. Easton , Steven J. Monahan and Florin P. Vasvari
University of Notre Dame - Department of Accountancy , INSEAD and London Business School
Date Posted: July 07, 2007
Last Revised: January 26, 2009
Working Paper Series
623 downloads

Incl. Electronic Paper Managers Discretionary Behaviour, Earnings Management and Internal Mechanisms of Corporate Governance: Empirical Evidence from Chilean Firms
 Félix J. López-Iturriaga and Paolo Saona
University of Valladolid - Department of Financial Economics and Accounting and University of Valladolid - Department of Economics and Business Administration
Date Posted: June 08, 2005
Working Paper Series
623 downloads

Incl. Electronic Paper Project Earnings Manipulation: An Ethics Case Based on Agency Theory
As published in Issues in Accounting Education, Vol. 15, No. 1, February 2000
 Jeffrey R. Cohen , Laurie W. Pant and David J. Sharp
Boston College - Department of Accounting , Suffolk University and University of Western Ontario - Managerial Accounting and Control Area Group
Date Posted: March 04, 2008
Last Revised: October 09, 2009
Accepted Paper Series
623 downloads

Incl. Electronic Paper Audit Fees and Book-Tax Differences
 Michelle Hanlon , Gopal V. Krishnan and Lillian F. Mills
Massachusetts Institute of Technology (MIT) - Sloan School of Management , American University and University of Texas at Austin - McCombs School of Business
Date Posted: September 17, 2009
Working Paper Series
622 downloads

Incl. Electronic Paper Can Accruals Quality Explain Auditors' Decision Making? The Impact of Accruals Quality on Audit Fees, Going Concern Opinions and Auditor Change
 Partha Sengupta and Min Shen
Government of the United States of America - Office of the Comptroller of the Currency (OCC) and City University of New York (CUNY) - Stan Ross Department of Accountancy
Date Posted: July 26, 2008
Working Paper Series
622 downloads

Incl. Electronic Paper The Value-Relevance of Alternative Accounting Treatments of Software Development Costs
 Kevin J. Den Adel
University of Iowa - Department of Accounting
Date Posted: October 27, 1999
Working Paper Series
622 downloads

Incl. Electronic Paper Auditing Complex Estimates: Understanding the Process Used and Problems Encountered
 Emily E. Griffith , Jacqueline S. Hammersley and Kathryn Kadous
University of Georgia - J. M. Tull School of Accounting , University of Georgia - J.M. Tull School of Accounting and Emory University - Goizueta Business School
Date Posted: June 04, 2011
Last Revised: January 14, 2013
Working Paper Series
621 downloads

Incl. Electronic Paper Liability of Accountants for Negligent Auditing: Doctrine, Policy, and Ideology
Florida State University Law Review, Vol. 31, 2003
 Jay M. Feinman
Rutgers University School of Law, Camden
Date Posted: October 20, 2003
Accepted Paper Series
621 downloads

Incl. Electronic Paper The Effect of Environmental Factors on Accounting Diversity – A Literature Review
 Joël Branson and Muiz Jamil Alia
Vrije Universiteit Brussel VUB and An-Najah National University
Date Posted: March 07, 2011
Working Paper Series
621 downloads

The Power of Voice: Managerial Affective States and Future Firm Performance
Journal of Finance, Forthcoming
 William J. Mayew and Mohan Venkatachalam
Duke University - Fuqua School of Business and Duke University - Fuqua School of Business
Date Posted: July 23, 2008
Last Revised: January 24, 2011
Accepted Paper Series
621 downloads

Incl. Electronic Paper Conservative Accounting and Linear Information Valuation Models
Contemporary Accounting Research, Vol. 23, No. 1, Spring 2006
 Young-Soo Choi , John O'Hanlon and Peter F. Pope
Sungkyunkwan University , Lancaster University - Department of Accounting and Finance and City University London
Date Posted: November 13, 2005
Accepted Paper Series
620 downloads

Incl. Electronic Paper Investor Relations in Developing Country: A Disclosure Strategy
 Fathilatul Zakimi Abdul Hamid , Md Suhaimi Md Salleh and Mohammed Atef Md Yusof
Universiti Utara Malaysia - School of Accountancy , Universiti Utara Malaysia - School of Accountancy and Universiti Utara Malaysia - School of Accountancy
Date Posted: May 25, 2003
Working Paper Series
620 downloads

Incl. Electronic Paper Judging the Risk of Financial Instruments: Problems and Potential Remedies
 Lisa Koonce , Marlys Gascho Lipe and Mary Lea McAnally
University of Texas , University of Oklahoma - Michael F. Price College of Business and Texas A&M University (TAMU) - Department of Accounting
Date Posted: June 23, 2004
Working Paper Series
620 downloads

Incl. Electronic Paper The Governance Effect of Institutional Investors and Outsider Directors on the Properties of Management Earnings Forecasts
 Bipin B. Ajinkya , Sanjeev Bhojraj and Partha Sengupta
University of Florida - Fisher School of Accounting , Cornell University - Samuel Curtis Johnson Graduate School of Management and Government of the United States of America - Office of the Comptroller of the Currency (OCC)
Date Posted: July 01, 2003
Working Paper Series
620 downloads

Incl. Electronic Paper Warranty Reserve: Contingent Liability, Information Signal, or Earnings Management Tool?
Accounting Review, 2011
 Daniel A. Cohen , Masako N. Darrough , Rong Huang and Tzachi Zach
University of Texas at Dallas - Naveen Jindal School of Management , City University of New York - Baruch College - Stan Ross Department of Accountancy , City University of New York - Baruch College - Stan Ross Department of Accountancy and Ohio State University (OSU) - Fisher College of Business
Date Posted: January 30, 2008
Last Revised: September 03, 2010
Working Paper Series
620 downloads

Incl. Electronic Paper Accruals Accounting in Italian Local Governments: Is It Working? Can It Work?
SDA BOCCONI, Research Division Working Paper No. 03-87
 Ileana Steccolini and Eugenio Anessi Pessina
Bocconi University - Department of Policy Analysis and Public Management and SDA Bocconi
Date Posted: May 23, 2003
Working Paper Series
619 downloads

Incl. Electronic Paper Do Management EPS Forecasts Allow Returns to Reflect Future Earnings? Implications for the Continuation of Management’s Quarterly Earnings Guidance
Review of Accounting Studies, Vol. 16, No. 1, 2011
 Jong-Hag Choi , Linda A. Myers , Yoonseok Zang and David A. Ziebart
Seoul National University - College of Business Administration , University of Arkansas , Singapore Management University - School of Accountancy and University of Kentucky - Gatton College of Business and Economics
Date Posted: January 17, 2008
Last Revised: April 17, 2013
Accepted Paper Series
619 downloads

Incl. Electronic Paper Management Control System Design and Effectiveness
Nyenrode Business Universiteit, The Netherlands, 2008
 Anne-Marie Kruis
Nyenrode University
Date Posted: August 01, 2009
Accepted Paper Series
619 downloads

Incl. Electronic Paper The Relation Between Securities Firms' Mutual Fund Equity Holdings and their Analysts' Earnings Forecasts
 Paul J. Irvine , Paul J. Simko and Siva Nathan
University of Georgia - Department of Banking and Finance , University of Virginia (UVA) - Darden School of Business and Georgia State University
Date Posted: April 07, 1998
Working Paper Series
619 downloads

Incl. Electronic Paper Which Firms Choose to List as American Depositary Receipts (ADRs)?: Evidence from Mexican Cross Listings
 Paquita Y. Davis-Friday and Thomas J. Frecka
CUNY-Baruch College and University of Notre Dame - Department of Accountancy
Date Posted: February 05, 2003
Working Paper Series
619 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

Incl. Electronic Paper The Determinants and Performance Effects of Managers’ Performance Evaluation Biases
 Jasmijn C. Bol
Tulane University - A.B. Freeman School of Business
Date Posted: February 04, 2008
Last Revised: September 20, 2010
Working Paper Series
618 downloads

Incl. Electronic Paper Voluntary Disclosure Incentives and Earnings Informativeness
Accounting Review, Forthcoming
 Sugata Roychowdhury and Ewa Sletten
Boston College and Boston College
Date Posted: August 12, 2008
Last Revised: May 25, 2012
Working Paper Series
618 downloads

Incl. Electronic Paper Fair Value Accounting for Investment Properties Is on the Horizon: How Will it Affect REIT Bond Covenants?
 Craig Emrick
Moody's Investors Service
Date Posted: April 13, 2007
Working Paper Series
617 downloads

Incl. Electronic Paper Interpreting the Book-Tax Income Gap as Earnings Management or Tax Sheltering
McCombs Research Paper Series No. ACC-02-10
 Jeri K. Seidman
University of Texas at Austin - McCombs School of Business
Date Posted: March 04, 2010
Last Revised: May 27, 2010
Working Paper Series
617 downloads

Incl. Electronic Paper Transformation in Accounting Policies Impact on Earning Management of Pakistan International Airlines - PIA
 Ahmed Saleem
Mohammad Ali Jinnah University (MAJU)
Date Posted: June 25, 2007
Working Paper Series
617 downloads

Incl. Electronic Paper Complexity and Analyst Following of Multinational Firms
 Julia Grant , Robert J. Bricker , Timothy J. Fogarty and Gary Previts
Case Western Reserve University - Department of Accountancy , Case Western Reserve University - Department of Accountancy , Case Western Reserve University - Department of Accountancy and Case Western Reserve University - Department of Accountancy
Date Posted: May 16, 2000
Working Paper Series
616 downloads

Incl. Electronic Paper How do Investors Judge the Risk of Financial Items?
 Lisa Koonce , Mary Lea McAnally and Molly Mercer
University of Texas , Texas A&M University (TAMU) - Department of Accounting and DePaul University
Date Posted: October 20, 2003
Working Paper Series
616 downloads

Incl. Electronic Paper Which Performance Measures do Investors Value the Most - and Why?
 Jan Barton , Bowe Hansen and Grace Pownall
Emory University , Virginia Tech University and Emory University - Department of Accounting
Date Posted: August 16, 2008
Last Revised: April 21, 2009
Working Paper Series
616 downloads

Incl. Electronic Paper A Deal Too Far - the Case of the Killer Acquisition
MGSM Working Paper No. 2006-13
Tyrone M. Carlin , Nigel Finch and Guy Ford
The University of Sydney Business School , The University of Sydney Business School and Macquarie University - Graduate School of Management
Date Posted: October 14, 2006
Working Paper Series
615 downloads

Incl. Electronic Paper Auditors' Use of Brainstorming in the Consideration of Fraud: Evidence from the Field
 Joseph F. Brazel , Tina Carpenter and J. Gregory Jenkins
North Carolina State University - Poole College of Management - Department of Accounting , University of Georgia - C. Herman and Mary Virginia Terry College of Business and Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems
Date Posted: February 27, 2007
Last Revised: December 11, 2009
Working Paper Series
615 downloads

Incl. Electronic Paper Discretionary Capitalization of R&D - The Trade-Off Between Earnings Management and Signaling
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting Paper
 Tami Dinh Thi , Helen Kang and Wolfgang Schultze
University of New South Wales (UNSW) - School of Accounting , University of New South Wales (UNSW) - School of Accounting and University of Augsburg
Date Posted: October 01, 2008
Last Revised: July 13, 2009
Working Paper Series
615 downloads

Incl. Electronic Paper Distance Still Matters: Evidence from Municipal Bond Underwriting
 Alexander W. Butler
Rice University - Jesse H. Jones Graduate School of Business
Date Posted: November 06, 2002
Working Paper Series
615 downloads

Incl. Electronic Paper The Correct Definition for the Cash Flows to Value a Firm (Free Cash Flow and Cash Flow to Equity) (Spanish Version)
 Ignacio Velez-Pareja
Master Consultores
Date Posted: January 06, 2005
Working Paper Series
615 downloads

Incl. Electronic Paper An Experiment in Fair Value Accounting? The State of the Art in Research and Thought Leadership on Accounting for Life Assurance in the UK and Continental Europe
ICAEW, Forthcoming
 Joanne Horton , Richard H. Macve and George Serafeim
London School of Economics & Political Science (LSE) - Department of Accounting and Finance , London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Harvard University - Harvard Business School
Date Posted: September 29, 2007
Accepted Paper Series
614 downloads

Incl. Electronic Paper Changes in Discretionary Financial Reporting Behavior Following the Sarbanes-Oxley Act
 Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Date Posted: January 17, 2009
Working Paper Series
614 downloads

Incl. Electronic Paper Conceptual Issues in Financial Reporting
 Yuri Biondi , Jonathan C. Glover , Karim Jamal , James A. Ohlson , Stephen H. Penman , Shyam Sunder , Eiko Tsujiyama and T. Jeffrey Wilks
French National Center for Scientific Research (CNRS) , Carnegie Mellon University - David A. Tepper School of Business , University of Alberta - Department of Accounting, Operations & Information Systems , New York University (NYU) - Leonard N. Stern School of Business , Columbia University - Department of Accounting , Yale University - School of Management , Waseda University - Graduate School of Commerce and Brigham Young University
Date Posted: May 29, 2011
Working Paper Series
614 downloads

Incl. Electronic Paper Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries
 Jere R. Francis , Paul N. Michas and Scott Seavey
University of Missouri at Columbia , University of Arizona - Eller College of Management and University of Nebraska at Lincoln
Date Posted: October 25, 2011
Last Revised: December 12, 2011
Working Paper Series
614 downloads

Incl. Electronic Paper How Effective is Internal Control Reporting Under SOX 404? Determinants of the (Non-)Disclosure of Existing Material Weaknesses
Journal of Accounting Research, Vol. 50 No. 3, June 2012
 Sarah C. Rice and David P. Weber
University of Connecticut and University of Connecticut - Department of Accounting
Date Posted: November 03, 2011
Last Revised: January 07, 2013
Accepted Paper Series
614 downloads

Incl. Electronic Paper Price Level Changes and Financial Accounting Measurement
Economics Working Paper Archive at WUSTL
 Stanley C.W. Salvary
Canisius College - Department of Accounting
Date Posted: April 22, 2005
Working Paper Series
614 downloads

Incl. Electronic Paper The Geography of SEC Enforcement and Auditor Reporting for Financially Distressed Clients
 Mark L. DeFond , Jere R. Francis and Xuesong Hu
University of Southern California - Leventhal School of Accounting , University of Missouri at Columbia and University of Oregon - Department of Accounting
Date Posted: May 14, 2008
Last Revised: February 14, 2011
Working Paper Series
614 downloads


 

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