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SSRN eLibrary Search Results
JEL Code: M41
4,275,527 Total downloads
Showing Papers 2,561 - 2,610 of 9,385
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Comments on the Proposed SEC's 2010-2015 Draft Strategic Plan
Accounting Horizons, Forthcoming
Robert J. Bloomfield , Theodore E. Christensen , Jonathan C. Glover , Susan F. Haka , Karim Jamal , James A. Ohlson , Stephen H. Penman , Kathy R. Petroni , Eiko Tsujiyama and Ross L. Watts
Cornell University - Samuel Curtis Johnson Graduate School of Management , Brigham Young University - Marriott School of Management , Carnegie Mellon University - David A. Tepper School of Business , Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management , University of Alberta - Department of Accounting, Operations & Information Systems , New York University (NYU) - Leonard N. Stern School of Business , Columbia University - Department of Accounting , Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management , Waseda University - Graduate School of Commerce and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: January 15, 2010
Accepted Paper Series

A Framework for Financial Reporting Standards: Issues and a Suggested Model
 Robert J. Bloomfield , Theodore E. Christensen , Robert H. Colson , Karim Jamal , Stephen R. Moehrle , James A. Ohlson , Stephen H. Penman , Gary Previts , Thomas L. Stober , Shyam Sunder and Ross L. Watts
Cornell University - Samuel Curtis Johnson Graduate School of Management , Brigham Young University - Marriott School of Management , Grant Thornton LLP , University of Alberta - Department of Accounting, Operations & Information Systems , University of Missouri at Saint Louis - Accounting Area , New York University (NYU) - Leonard N. Stern School of Business , Columbia University - Department of Accounting , Case Western Reserve University - Department of Accountancy , University of Notre Dame - Department of Accountancy , Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: January 15, 2010
Working Paper Series

Incl. Electronic Paper Evidences of International Financial Reporting Standards (IFRS) Implementation in Brazil: The Case of Derivatives
 Fernando D.R. Murcia and Ariovaldo dos Santos Sr.
University of São Paulo and affiliation not provided to SSRN
Date Posted: January 15, 2010
Working Paper Series
323 downloads

IT Risk Disclosure, Governance and Compliance: Complementary or Conflicting Agendas?
 Eileen Zalkin Taylor , Jennifer Blaskovich and Christopher J. Davis
North Carolina State University , University of Nebraska at Omaha and University of South Florida - College of Business
Date Posted: January 15, 2010
Last Revised: February 03, 2010
Working Paper Series

Incl. Electronic Paper Signaling the Uncertainty of Future Economic Benefits: Accounting for R&D in Australia
Finance and Corporate Governance Conference 2010 Paper
 Anne-Maree Thomas , Hai Wu and Sue Wright
Macquarie University , Macquarie University - Department of Accounting and Finance and Macquarie University - Faculty of Business and Economics
Date Posted: January 15, 2010
Working Paper Series
113 downloads

Incl. Electronic Paper The Evolution of Financial Reporting for Private Entities in the European Union
 Michele Bertoni and Bruno De Rosa
University of Trieste - Department of Economics, Business, Mathematics and Statistics and University of Trieste - Department of Business Administration
Date Posted: January 15, 2010
Last Revised: January 31, 2010
Working Paper Series
441 downloads

Director Capital and Corporate Disclosure Quality
 David M. Reeb and Wanli Zhao
National University of Singapore and Southern Illinois University
Date Posted: January 13, 2010
Working Paper Series

Incl. Electronic Paper Within- and Between-Group Agreement in Supervisor’s Evaluative Behaviours: Do Evaluative ‘Styles’ Exist?
ERIM Report Series Reference No. ERS-2010-002-F&A
 Jan Noeverman
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Date Posted: January 13, 2010
Working Paper Series
34 downloads

Incl. Electronic Paper Do Nonprofessional Investors React to Fraud Red Flags?
 Joseph F. Brazel , Tina Carpenter , Keith L. Jones and Jane M. Thayer
North Carolina State University - Poole College of Management - Department of Accounting , University of Georgia - C. Herman and Mary Virginia Terry College of Business , George Mason University and University of Georgia - J.M. Tull School of Accounting
Date Posted: January 12, 2010
Last Revised: April 18, 2012
Working Paper Series
282 downloads

Gender and Earnings Management: Evidence from the AAERs
 Dina Elmahdy and Myung S. Park
Morgan State University and Virginia Commonwealth University
Date Posted: January 12, 2010
Last Revised: January 31, 2010
Working Paper Series

IFRS: On the Docility of Sophisticated Users in Preserving the Ideal of Comparability
European Accounting Review, Forthcoming
 Sylvain Durocher and Yves Gendron
University of Ottawa - Telfer School of Management and Université Laval
Date Posted: January 12, 2010
Accepted Paper Series

Incl. Electronic Paper Managerial Ownership and Accounting Conservatism in Japan: A Test of Management Entrenchment Effect
Journal of Business Finance and Accounting, Forthcoming
 Akinobu Shuto and Tomomi Takada
Kobe University - Research Institute for Economics and Business Administration and Kobe University - Graduate School of Business Administration
Date Posted: January 12, 2010
Accepted Paper Series
455 downloads

Incl. Electronic Paper The Relation Between Firm Characteristics and Dividend Covenants
 Lynn Li and Mihir N. Mehta
Boston University - School of Management and Temple University
Date Posted: January 12, 2010
Working Paper Series
214 downloads

Incl. Electronic Paper Auditors' Reactions to Inconsistencies between Financial and Nonfinancial Measures
 Joseph F. Brazel , Keith L. Jones and Douglas F. Prawitt
North Carolina State University - Poole College of Management - Department of Accounting , George Mason University and Brigham Young University
Date Posted: January 11, 2010
Last Revised: October 23, 2012
Working Paper Series
823 downloads

Incl. Electronic Paper Are Analysts Whose Forecast Revisions Correlate Less with Prior Stock Price Changes Better Information Producers and Monitors?
Finance and Corporate Governance Conference 2010 Paper
 Chuan-Yang Hwang , Yuan Li and Yen H. Tong
Nanyang Technological University (NTU) , Deakin University and Nanyang Technological University (NTU) - Nanyang Business School
Date Posted: January 11, 2010
Last Revised: June 01, 2012
Working Paper Series
146 downloads

Incl. Electronic Paper Exploring Changes in Management Compensation Structure in Canada: Evidence on the Consequences of Requiring Options Expensing
CAAA Annual Conference 2010
 Karrie Geremia , Carla Carnaghan and Toni Nelson
University of Lethbridge , University of Lethbridge - Faculty of Management and University of Lethbridge - Faculty of Management
Date Posted: January 11, 2010
Working Paper Series
88 downloads

Incl. Electronic Paper Financial Control by Nurse Leaders in a British Columbia Health Authority
CAAA Annual Conference 2010
 Chris Duff
Royal Roads University
Date Posted: January 11, 2010
Working Paper Series
68 downloads

Incl. Electronic Paper Guilty Until Proven Innocent: The Economic Consequences of the Initiation and the Outcome of Internal Investigations of Option Backdating
CAAA Annual Conference 2010
 Jennifer Li , Fayez A. Elayan and Thomas O. Meyer
Brock University , Brock University - Department of Accounting, Faculty of Business and Southeastern Louisiana University - Department of Marketing and Finance
Date Posted: January 11, 2010
Working Paper Series
35 downloads

Incl. Electronic Paper Testing the Relevance of Goodwill Amortisation within the Ohlson (1995) Value Relevance Model Using Share Returns
 Samithamby Senthilnathan
Eastern University, Sri Lanka
Date Posted: January 11, 2010
Working Paper Series
145 downloads

Incl. Electronic Paper The Effects of Non-Audit Services and Audit-Firm Tenure on Earnings Conservatism: Evidence from Family Firms in Malaysia
CAAA Annual Conference 2010
 Khairul Anuar Kamarudin , Keitha L. Dunstan and Tony van Zijl
Universiti Teknologi Mara , Bond University - School of Business and Victoria University of Wellington - Faculty of Commerce and Administration
Date Posted: January 11, 2010
Last Revised: May 03, 2012
Working Paper Series
301 downloads

Incl. Electronic Paper Patterns in Recommendation Changes, Investor Perceptions, and the Structure of Analysts’ Research Portfolios
 Omesh Kini , Michael J. Rebello and Jun Wang
Georgia State University , University of Texas at Dallas - Naveen Jindal School of Management and City University of New York, CUNY Baruch College - Zicklin School of Business - Department of Economics and Finance
Date Posted: January 10, 2010
Working Paper Series
70 downloads

Incl. Electronic Paper The Association between Corporate Governance and Earnings Surprises Games
Finance and Corporate Governance Conference 2010 Paper
 Jianxin (Donny) Zhao
University of Melbourne - Department of Accounting and Business Information Systems
Date Posted: January 10, 2010
Last Revised: January 29, 2012
Working Paper Series
88 downloads

Incl. Electronic Paper The Impact of Outsourcing on Investments in Firm-Specific Human Capital under Varying Contract Regimes
 Lars B. Nielsen
affiliation not provided to SSRN
Date Posted: January 10, 2010
Working Paper Series
28 downloads

Incl. Electronic Paper An Experimental Study on Presentation Format Effect of Income Statement: Evidence from a Modified Ultimatum Bargaining Game Experiment
 Satoshi Taguchi
Doshisha University
Date Posted: January 09, 2010
Working Paper Series
126 downloads

Incl. Electronic Paper Canadian Growth Stocks: Are Their Earnings Easier to Forecast? An Initial Investigation
 Robert Biscontri , Charles E Mossman and Joseph Cheng
University of Manitoba - Asper School of Business , University of Manitoba - Department of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Date Posted: January 09, 2010
Working Paper Series
36 downloads

Incl. Electronic Paper Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies
Journal of Accounting Research, Forthcoming
 William R. Kinney, Jr. and Marcy L. Shepardson
University of Texas at Austin - Department of Accounting and Indiana University Bloomington - Department of Accounting
Date Posted: January 09, 2010
Last Revised: December 25, 2010
Accepted Paper Series
531 downloads

Incl. Electronic Paper Financial Reporting Quality and Corporate Bond Issue
CAAA Annual Conference 2010
 Mingzhi Liu and Michel Magnan
University of Manitoba and Concordia University - Department of Accountancy
Date Posted: January 09, 2010
Last Revised: April 19, 2010
Working Paper Series
317 downloads

Incl. Electronic Paper Capital Markets for Tomorrow
AES PGDBM Conference 2010
 Nikhil Sunil Patil
affiliation not provided to SSRN
Date Posted: January 08, 2010
Working Paper Series
136 downloads

Incl. Electronic Paper What is Behind the Magic of O-Score? An Alternative Interpretation of Dichev's (1998) Bankruptcy Risk Anomaly
Review of Accounting Studies, Forthcoming
 Sohyung Kim
Brock University - Faculty of Business
Date Posted: January 08, 2010
Last Revised: December 10, 2011
Accepted Paper Series
289 downloads

Accounting Conservatism, the Sarbanes‐Oxley Act, and Crash Risk
CAAA Annual Conference 2010
 Xiaohua Fang , Yanju Liu and Baohua Xin
University of Toronto - Rotman School of Management , University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: January 07, 2010
Working Paper Series

Analyst Forecast Characteristics and the Cost of Debt
Review of Accounting Studies, Forthcoming
 Sattar Mansi , William F. Maxwell and Darius P. Miller
Virginia Polytechnic Institute & State University , SMU - Cox School and Southern Methodist University (SMU) - Edwin L. Cox School of Business
Date Posted: January 07, 2010
Accepted Paper Series

Incl. Electronic Paper Debt Financing and Accounting Conservatism in Private Firms
 In-Mu Haw , Jay Junghun Lee and Woo-Jong Lee
Texas Christian University - M.J. Neeley School of Business , Hong Kong Baptist University and The Hong Kong Polytechnic University
Date Posted: January 07, 2010
Last Revised: November 29, 2010
Working Paper Series
653 downloads

Incl. Electronic Paper Signalling the Uncertainty of Future Economic Benefits: Accounting for R&D in Australia
CAAA Annual Conference 2010
 Sue Wright , Anne-Maree Thomas and Hai Wu
Macquarie University - Faculty of Business and Economics , Macquarie University and Macquarie University - Department of Accounting and Finance
Date Posted: January 07, 2010
Working Paper Series
102 downloads

Incl. Electronic Paper Engaging Auditors: Field Investigation of a Courtship
CAAA Annual Conference 2010
 Krista J. Fiolleau , Kris J. Hoang , Karim Jamal and Shyam Sunder
University of Alberta - Department of Accounting, Operations & Information Systems , Tulane University - Freeman School of Business , University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management
Date Posted: January 06, 2010
Last Revised: January 27, 2013
Working Paper Series
76 downloads

Incl. Electronic Paper Analyzing Speech to Detect Financial Misreporting
Journal of Accounting Research, Forthcoming
 Jessen L. Hobson , William J. Mayew and Mohan Venkatachalam
University of Illinois at Urbana-Champaign , Duke University - Fuqua School of Business and Duke University - Fuqua School of Business
Date Posted: January 06, 2010
Last Revised: October 10, 2011
Accepted Paper Series
842 downloads

Incl. Electronic Paper Non‐Audit Fees and Auditor Independence: New Evidence Based on Going Concern Opinions for U.S. Companies Under Stress
 Paul A. Griffin and David H. Lont
University of California, Davis - Graduate School of Management and University of Otago - Department of Accountancy and Finance
Date Posted: January 06, 2010
Working Paper Series
604 downloads

Incl. Electronic Paper R&D Spending Among Short-Horizon CEOs: A Re-Examination
 Richard A. Cazier
Texas Christian University
Date Posted: January 06, 2010
Working Paper Series
113 downloads

Incl. Electronic Paper The Role of Costs in Industrial Pricing
 Kenneth, Fjell , Marita Bjørke , Renate Kvitne and Gorm Grønnevet
Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law , Norwegian School of Economics (NHH) , affiliation not provided to SSRN and Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law
Date Posted: January 06, 2010
Working Paper Series
150 downloads

Incl. Electronic Paper Beyond Tax Avoidance: Offshore Firms’ Institutional Environment and Financial Reporting
CAAA Annual Conference 2009 Paper, AFA 2011 Denver Meetings Paper
 Art Durnev , TieMei Li and Michel Magnan
University of Iowa - Henry B. Tippie College of Business , University of Ottawa - School of Management and Concordia University - Department of Accountancy
Date Posted: January 05, 2010
Last Revised: December 14, 2011
Working Paper Series
416 downloads

Incl. Electronic Paper Determinants of Corporate Voluntary Disclosure in Brazil
 Fernando D.R. Murcia and Ariovaldo dos Santos Sr.
University of São Paulo and affiliation not provided to SSRN
Date Posted: January 05, 2010
Last Revised: January 13, 2010
Working Paper Series
252 downloads

Incl. Electronic Paper Externalities and Internalities in Sustainability Reporting
CAAA Annual Conference 2010
 Irene M. Herremans , Jamal A. Nazari and Laurie Ingraham
University of Calgary - Haskayne School of Business , Mount Royal University and affiliation not provided to SSRN
Date Posted: January 05, 2010
Working Paper Series
147 downloads

Incl. Electronic Paper Forecast-Recommendation Consistency and Earnings Forecast Quality
 Lawrence D. Brown and Kelly Huang
Temple University and University of Alabama - School of Accountancy
Date Posted: January 05, 2010
Last Revised: July 13, 2010
Working Paper Series
249 downloads

Incl. Electronic Paper Like Moths Attracted to Flames: Managerial Hubris and Financial Reporting Fraud
CAAA Annual Conference 2010
 Michel Magnan , Denis Cormier and Pascale Lapointe-Antunes
Concordia University - Department of Accountancy , University du Quebec a Montreal and Brock University - Faculty of Business
Date Posted: January 05, 2010
Last Revised: February 01, 2013
Working Paper Series
15 downloads

Incl. Electronic Paper Rules-Based Accounting Standards and Litigation
Accounting Review, Forthcoming, McCombs Research Paper Series No. ACC-06-10
 Dain C. Donelson , John M. McInnis and Richard Mergenthaler Jr.
University of Texas at Austin - McCombs School of Business , University of Texas at Austin - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Date Posted: January 05, 2010
Last Revised: February 11, 2012
Working Paper Series
705 downloads

Incl. Electronic Paper Extensible Business Reporting Language (XBRL): A Note on Need to Study XBRL as a Social Artifact
International Journal of Enterprise Information Systems (IGI), 2013, Forthcoming
 Jagdish Pathak
University of Windsor - Odette School of Business
Date Posted: January 04, 2010
Last Revised: January 25, 2013
Accepted Paper Series
275 downloads

Incl. Electronic Paper The Effects of Strategy-Management Control System Misfits on Firm Performance
CAAA Annual Conference 2010
 Lindawati Gani and Johnny Jermias
University of Indonesia and Simon Fraser University (SFU) - Beedie School of Business
Date Posted: January 04, 2010
Last Revised: May 31, 2010
Working Paper Series
256 downloads

The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence
Accounting Review, Forthcoming
 Jeong-Bon Kim V , Xiaohong Liu and Liu Zheng
City University of Hong Kong , The University of Hong Kong and University of Hong Kong - Faculty of Business and Economics
Date Posted: January 04, 2010
Last Revised: September 07, 2012
Accepted Paper Series

Incl. Electronic Paper Buyback Monitor January 2010: Corporate Stock Buyback Profits of 280 Firms 2000-2009
 M. A. Gumport
MG Holdings/SIP
Date Posted: January 03, 2010
Working Paper Series
179 downloads

Incl. Electronic Paper Corporate Compensation Policies and Audit Fees
 Peter D. Wysocki
University of Miami - School of Business Administration
Date Posted: January 01, 2010
Working Paper Series
394 downloads

Intangible Assets (or Lack Thereof) Association with Financial Distress
The Journal of American Academy of Business, Forthcoming
 Zane L. Swanson
University of Central Oklahoma
Date Posted: January 01, 2010
Accepted Paper Series


 

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