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SSRN eLibrary Search Results
JEL Code: M4
5,336,923 Total downloads
Showing Papers 241 - 290 of 13,135
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Incl. Electronic Paper Does Adoption of IFRS Lead to Develop Several GAAPs and Threat to ‘True and Fair View’? Evidence from New Zealand
MAA Mahbubul Islam
Eastern Institute of Technology, New Zealand
Date Posted: April 04, 2013
Working Paper Series
40 downloads

Incl. Electronic Paper Chinese Accounting Restatement and the Timeliness of Annual Report
 Chen Ma , Junrui Zhang and Hui Du
Xi'an Jiaotong University (XJTU) , Xi'an Jiaotong University (XJTU) and University of Houston – Clear Lake
Date Posted: April 04, 2013
Working Paper Series
35 downloads

Incl. Electronic Paper Audit Committee: Does it Signify as an Independent Watchdog Over and Above External Auditors
 Naveen Kumar and J.P. Singh
Indian Institute of Technology (IIT) Roorkee and Indian Institute of Technology (IIT), Roorkee
Date Posted: April 03, 2013
Working Paper Series
64 downloads

Incl. Electronic Paper Does PCAOB Inspection Exposure Affect Auditor Reporting Decisions?
 Phillip T. Lamoreaux
University of Arizona - Department of Accounting
Date Posted: April 02, 2013
Last Revised: April 13, 2013
Working Paper Series
89 downloads

Incl. Electronic Paper Mejora de la Medición del Desempeño con el vea (EVA) Operativo Y Total (Sharpening Performance Measurement with the Operating and Total EVA)
 Rauf Ibragimov , Ignacio Velez-Pareja and Joseph Tham
Russian Presidential Academy of National Economy and Public Administration , Master Consultores and Duke University - Duke Center for International Development in the Sanford School of Public Policy
Date Posted: April 01, 2013
Last Revised: April 13, 2013
Working Paper Series
73 downloads

Incl. Electronic Paper Working Capital Management and Firm Listing Status
Multinational Finance Journal, Forthcoming
 Seraina C. Anagnostopoulou
Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: April 01, 2013
Last Revised: April 08, 2013
Accepted Paper Series
63 downloads

Incl. Electronic Paper The Role of Financial Analysts in Stock Market Efficiency with Respect to Annual Earnings and its Cash and Accrual Components
 Dana Hollie , Philip B. Shane and Qiuhong Zhao
Louisiana State University , College of William & Mary and University of Missouri at Columbia
Date Posted: April 01, 2013
Working Paper Series
89 downloads

Incl. Electronic Paper A Business and Entity Environment Risk Analysis to Plan an External Audit Engagement of Energy Industry: Evidence from New Zealand
 MAA Mahbubul Islam
Eastern Institute of Technology, New Zealand
Date Posted: March 31, 2013
Last Revised: April 03, 2013
Working Paper Series
66 downloads

Incl. Electronic Paper Measuring Intentional Manipulation: A Structural Approach
Chicago Booth Research Paper No. 13-45
 Anastasia A. Zakolyukina
University of Chicago - Booth School of Business
Date Posted: March 31, 2013
Last Revised: April 22, 2013
Working Paper Series
77 downloads

Incl. Electronic Paper Auditing in 21st Century: Has Self-Regulation Failed?
 MAA Mahbubul Islam
Eastern Institute of Technology, New Zealand
Date Posted: March 31, 2013
Last Revised: April 03, 2013
Working Paper Series
89 downloads

Auditor Independence, Corporate Governance and Aggressive Financial Reporting: An Empirical Analysis
Journal of Management & Governance, May 2013, Volume 17, Issue 2, pp. 283-307
 Ahmed M. Abdel-Meguid , Anwer S. Ahmed and Scott Duellman
The American University in Cairo - School of Business , Texas A&M University - Mays Business School and Saint Louis University - Department of Accounting
Date Posted: March 31, 2013
Accepted Paper Series

Incl. Electronic Paper Implied Cost of Equity Capital in the U.S. Insurance Industry
Journal of Financial Perspectives, Forthcoming, Columbia Business School Research Paper No. 13-20
 Doron Nissim
Columbia University - Columbia Business School
Date Posted: March 31, 2013
Accepted Paper Series
104 downloads

Incl. Electronic Paper Accounting Comparability and Economic Outcomes of Mandatory IFRS Adoption
 Michael J. Neel
University of Houston - Bauer College of Business
Date Posted: March 30, 2013
Working Paper Series
89 downloads

Incl. Electronic Paper Does SOX 404 Have Teeth? Consequences of the Failure to Report Existing Internal Control Weaknesses
 Sarah C. Rice , David P. Weber and Biyu Wu
University of Connecticut , University of Connecticut - Department of Accounting and University of Connecticut
Date Posted: March 28, 2013
Working Paper Series
66 downloads

Tax Strategy Control: The Case of Transfer Pricing Tax Risk Management
Management Accounting Research, Forthcoming
 Christian Plesner Rossing
Copenhagen Business School - Department of Accounting & Auditing
Date Posted: March 28, 2013
Accepted Paper Series

Incl. Electronic Paper Do Auditors Perceive Real Earnings Management as a Business Risk?
 Adam J. Greiner , Mark J. Kohlbeck and Thomas Joseph Smith
Florida Atlantic University - School of Accounting , Florida Atlantic University - School of Accounting and Florida Atlantic University - School of Accounting
Date Posted: March 28, 2013
Working Paper Series
81 downloads

Incl. Electronic Paper The Uncertain Liability of Accountants and Other Professionals in Securities Fraud Cases: The Shifting Sands of Central Bank
Journal of Forensic and Investigative Accounting, Vol. 3(3), pp. 46-67 (2011)
 Carl Pacini , Jeffrey Patterson and Salar Ghahramani
Florida Gulf Coast University - Department of Accounting, Finance & Business Law , Florida State University and Penn State University
Date Posted: March 28, 2013
Accepted Paper Series
15 downloads

Incl. Electronic Paper A Takeover Ratio Parameter for the Evaluation of an Initial Public Offer
 Tadeusz Dudycz
Wroclaw University of Technology
Date Posted: March 28, 2013
Working Paper Series
12 downloads

Insiders' Sales Under Rule 10b5-1 Plans and Meeting or Beating Earnings Expectations
Management Science, 2013, Fordham University Schools of Business Research Paper
 Stanley Veliotis and John Shon
Fordham University - School of Business and Fordham University
Date Posted: March 27, 2013
Accepted Paper Series

Incl. Electronic Paper The Effects of Stakeholders on CSR Disclosure: Evidence from Japan
 Chika Saka and Akihiro Noda
Kwansei Gakuin University and Tokyo City University
Date Posted: March 27, 2013
Working Paper Series
67 downloads

Incl. Electronic Paper Some Evidence on Management Control System Choices Based on a Transaction Cost Theory Approach
 Francesco Giacobbe , Zoltan Matolcsy and James Wakefield
University of Technology, Sydney (UTS) - School of Accounting , University of Technology, Sydney and University of Technology, Sydney (UTS)
Date Posted: March 27, 2013
Working Paper Series
23 downloads

Incl. Electronic Paper Stock-Flow Adjustments, Government's Integrated Balance Sheet and Fiscal Transparency
IMF Working Paper No. 13/63
 Mike Seiferling
London School of Economics & Political Science (LSE)
Date Posted: March 26, 2013
Working Paper Series
7 downloads

R&D, Information Risk and Cost of Capital
 Mohamed A. Elbannan
Cairo University - Department of Accounting
Date Posted: March 26, 2013
Working Paper Series

Incl. Electronic Paper Ethic-Based Management vs. Corporate Misgovernance - New Approach to Financial Statement Analysis
Journal of Financial Management and Analysis, Volume 25, No. 2 (July-December, 2012)
 M. R. K. Swamy
Om Sai Ram Centre for Financial Management Research
Date Posted: March 25, 2013
Last Revised: April 10, 2013
Accepted Paper Series
15 downloads

Incl. Electronic Paper Understanding Sticky Costs and the Factors Affecting Cost Behavior: 'Cost Stickiness Theory and its Possible Implementations'
 John Sorros and Alkiviadis Karagiorgos
University of Piraeus - Department of Business Administration and University of Piraeus
Date Posted: March 25, 2013
Working Paper Series
180 downloads

Incl. Electronic Paper What is Driving the Price-to-Earnings Ratio: The Effect of Conservative Accounting and Growth
 Martin Staehle and Niklas Lampenius
University of Bern - Faculty of Economics and Social Sciences and University of Hohenheim
Date Posted: March 25, 2013
Working Paper Series
103 downloads

Incl. Electronic Paper Interlocked Boards of Directors, Voluntary Disclosures and Earnings Quality
 Justin Mindzak
Wilfrid Laurier University - School of Business & Economics
Date Posted: March 25, 2013
Working Paper Series
93 downloads

Incl. Electronic Paper Boards, Auditors, Attorneys and Compliance with Mandatory SEC Disclosure Rules
Managerial & Decision Economics, Forthcoming
 Preeti Choudhary , Jason D. Schloetzer and Jason Sturgess
Georgetown University , Georgetown University - McDonough School of Business and Georgetown University - Robert Emmett McDonough School of Business
Date Posted: March 25, 2013
Last Revised: May 16, 2013
Accepted Paper Series
99 downloads

Incl. Electronic Paper Financial Reporting, Financial Regulation, and Financial Stability: Evidence from German Bank Failures in 2007-2008
 Oana Maria Georgescu and Christian Laux
Deutsche Bundesbank and Vienna University of Economics and Business Administration
Date Posted: March 24, 2013
Working Paper Series
45 downloads

Incl. Electronic Paper A Model of Accounts Receivable Risk Management for Bosnia and Herzegovina's Business Environment
Proceedings of 7th International Conference «Economic Integration, Competition and Cooperation», 2-3 April, 2009, Opatija, University of Rijeka – Faculty of Economics, CD with Full papers ,
Dara Ljubić and Davor Mance
University of Mostar - Faculty of Economics and University of Rijeka
Date Posted: March 24, 2013
Last Revised: May 22, 2013
Working Paper Series
49 downloads

The Dispositif of Risk Management: Reconstructing Risk Management after the Financial Crisis
Management Accounting Research, Forthcoming
 Christian Huber and Tobias Scheytt
Helmut-Schmidt-University Hamburg and University of Innsbruck - Institute for Organisation and Learning
Date Posted: March 24, 2013
Accepted Paper Series

Incl. Electronic Paper Distributional Consequences of Transnational Private Regulation: Institutional Complementarity as a Structural Source of Power in Global Product and Financial Markets
Duke University Rethinking Regulation Working Paper No. 6
 Tim Buthe
Duke University
Date Posted: March 24, 2013
Working Paper Series
25 downloads

Incl. Electronic Paper Dialogism in Corporate Social Responsibility Communications: Conceptualising Verbal Interaction Between Organisations and Their Audiences
Journal of Business Ethics, Forthcoming
 Niamh M. Brennan , Doris M. Merkl-Davies and Annika Beelitz
University College Dublin (UCD) - Quinn School of Business , Bangor University and Bangor University
Date Posted: March 23, 2013
Accepted Paper Series
49 downloads

Incl. Electronic Paper Bankruptcy Prediction Based on Stochastic Processes: A New Model Class to Predict Corporate Bankruptcies?
 Jan Klobucnik and Soenke Sievers
University of Cologne and University of Cologne
Date Posted: March 23, 2013
Working Paper Series
61 downloads

Incl. Electronic Paper The Effect of Corporate Tax Avoidance on the Cost of Equity
 Beng Wee Goh , Jimmy Lee , Chee Yeow Lim and Terry J. Shevlin
Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy and University of California-Irvine
Date Posted: March 23, 2013
Working Paper Series
163 downloads

Incl. Electronic Paper Measurement in Financial Reporting: The Need for Concepts
 Mary E. Barth
Stanford University - Graduate School of Business
Date Posted: March 21, 2013
Working Paper Series
101 downloads

Incl. Electronic Paper Joint Effect of Culture and Mandatory IFRS Adoption on Earning Quality - A Test of the Secrecy Hypothesis
 Nurul Houqe , Reza Monem and Mohammad Tareq
Victoria University of Wellington - Victoria Business School , Griffith University - Griffith Business School and RMIT University
Date Posted: March 20, 2013
Last Revised: April 17, 2013
Working Paper Series
57 downloads

Incl. Electronic Paper Adapt or Perish: Evidence of CEO Adaptability to Industry Shocks
 Wayne R. Guay , Daniel J. Taylor and Jason J. Xiao
University of Pennsylvania - Accounting Department , University of Pennsylvania - The Wharton School and University of Pennsylvania - The Wharton School
Date Posted: March 20, 2013
Last Revised: June 17, 2013
Working Paper Series
66 downloads

Incl. Electronic Paper Earnings and Cash Flows in CEO Annual Bonus Contracts
 Ying Huang , Ningzhong Li and Jeff Ng
University of Texas at Austin , University of Texas at Dallas and Chinese University of Hong Kong (CUHK) - School of Accountancy
Date Posted: March 19, 2013
Working Paper Series
72 downloads

Incl. Electronic Paper Defining Deviancy Down: The Development of Norms Under Imperfect Controls
 Scott A. Emett , Ronald N. Guymon , William B. Tayler and Donald Young
Cornell University - Johnson Graduate School of Management , Georgia State University , Brigham Young University and Emory University
Date Posted: March 19, 2013
Last Revised: June 11, 2013
Working Paper Series
33 downloads

Incl. Electronic Paper The Reliability of Impairment Tests: The Case of Vessels
 John Sorros and Nicholas Belesis Sr.
University of Piraeus - Department of Business Administration and University of Piraeus - Department of Business Administration
Date Posted: March 19, 2013
Last Revised: April 21, 2013
Working Paper Series
43 downloads

Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
Journal of Accounting Research, Vol. 51, No. 3, pp. 495-547, 2013
 Holger Daske , Luzi Hail , Christian Leuz and Rodrigo S. Verdi
University of Mannheim , University of Pennsylvania - The Wharton School , University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)
Date Posted: March 19, 2013
Last Revised: April 21, 2013
Accepted Paper Series

A Discussion of 'What Do Management Earnings Forecasts Convey about the Macroeconomy?'
Forthcoming in Journal of Accounting Research
 Maria Ogneva
University of Southern California - Marshall School of Business
Date Posted: March 18, 2013
Accepted Paper Series

Incl. Electronic Paper The Effects of the European Regulation 1606/2002 on Market Efficiency: Early Empirical Evidence and Some Suggestions for Future Research and Policy-Making Discussion
Forthcoming in The European Union Review, Department of Economics and Statistics, University of Torino, Working Paper No. 10/2013
 Vera Palea
University of Turin
Date Posted: March 17, 2013
Last Revised: June 07, 2013
Accepted Paper Series
13 downloads

On the Fortunes of Stock Exchanges and Their Reversals: Evidence from Foreign Listings
Journal of Financial Intermediation, Forthcoming
 Nuno Goncalves Gracias Fernandes and Mariassunta Giannetti
IMD International and Stockholm School of Economics
Date Posted: March 17, 2013
Accepted Paper Series

Incl. Electronic Paper The Real Effects of Opacity: Evidence from Tax Avoidance
Columbia Business School Research Paper No. 13-16
 Jon N. Kerr
Columbia University - Columbia Business School
Date Posted: March 16, 2013
Working Paper Series
116 downloads

Incl. Electronic Paper Financial Conditions and Transparency of the Czech Professional Football Clubs
Prague Economic Papers, 2012, 21(4): pp. 504-521
David Procházka
University of Economics, Prague
Date Posted: March 16, 2013
Accepted Paper Series
5 downloads

Incl. Fee Electronic Paper Asymmetric Trading by Insiders – Comparing Abnormal Returns and Earnings Prediction in Spain and Australia
Accounting & Finance, Vol. 53, Issue 1, pp. 163-184, 2013
 Igor Goncharov , Allan Hodgson , Sonia Sanabria and Suntharee Lhaopadchan
WHU - Otto Beisheim School of Management , University of Queensland - Faculty of Business, Economics and Law , Universidad de Alicante-Dpto. Economía Financiera and Kasetsart University - Faculty of Management Sciences
Date Posted: March 16, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Derivatives Use and Financial Instrument Disclosure in the Extractives Industry
Accounting & Finance, Vol. 53, Issue 1, pp. 55-83, 2013
 Jacqueline Birt , Michaela Rankin and Chen L. Song
Australian National University (ANU) - School of Business and Information Management , Monash University and Monash University - Department of Accounting and Finance
Date Posted: March 16, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Exploring Attitudes to Financial Reporting in the Australian Not‐For‐Profit Sector
Accounting & Finance, Vol. 53, Issue 1, pp. 217-241, 2013
 Philip Palmer
Flinders University - Flinders Business School
Date Posted: March 16, 2013
Accepted Paper Series


 

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