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SSRN eLibrary Search Results
JEL Code: M4
5,287,592 Total downloads
Showing Papers 261 - 310 of 13,018
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What Determines Residual Income?
Accounting Review, January 2005
Qiang Cheng
Singapore Management University
Date Posted: July 02, 2004
Accepted Paper Series

Incl. Electronic Paper What Determines How Top Managers Value Their Stock Options?
 Zacharias Sautner , Martin Weber and Markus Glaser
University of Amsterdam - University of Amsterdam Business School , University of Mannheim - Department of Banking and Finance and Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
Date Posted: July 04, 2008
Last Revised: September 12, 2010
Working Paper Series
361 downloads

Incl. Electronic Paper What Determines Corporate Transparency?
 Robert M. Bushman , Joseph D. Piotroski and Abbie J. Smith
University of North Carolina at Chapel Hill - Kenan-Flagler Business School , Stanford University - Graduate School of Business and University of Chicago - Booth School of Business
Date Posted: August 30, 2003
Working Paper Series
3307 downloads

What Determines Chinese Stock Returns?
Financial Analysts Journal, Vol.60, No. 6, pp. 78-82, November/December
 Fenghua Wang and Yexiao Xu
Shanghai Stock Exchange and University of Texas at Dallas - School of Management
Date Posted: August 25, 2004
Accepted Paper Series

Incl. Electronic Paper What Determines Chinese Stock Returns?
 Fenghua Wang and Yexiao Xu
Shanghai Stock Exchange and University of Texas at Dallas - School of Management
Date Posted: August 25, 2004
Working Paper Series
675 downloads

What Determine Financial Analysts' Career Outcomes During Mergers?
Journal of Accounting and Economics, Forthcoming
 Joanna Shuang Wu and Amy Y. Zang
Simon Graduate School of Business, University of Rochester and Hong Kong University of Science & Technology (HKUST) - School of Business and Management
Date Posted: November 19, 2008
Accepted Paper Series

Incl. Electronic Paper What Determine Financial Analysts' Career Outcomes During Mergers?
Simon School Working Paper No. FR08-07
 Joanna Shuang Wu and Amy Y. Zang
Simon Graduate School of Business, University of Rochester and Hong Kong University of Science & Technology (HKUST) - School of Business and Management
Date Posted: July 17, 2007
Last Revised: October 09, 2008
Working Paper Series
261 downloads

Incl. Electronic Paper What Counts as Fraud? An Empirical Study of Motions to Dismiss Under the Private Securities Litigation Reform Act
University of Iowa College of Law Legal Studies Research Paper Series, Forthcoming
 Adam C. Pritchard and Hillary A. Sale
University of Michigan Law School and Washington University in Saint Louis - School of Law
Date Posted: September 01, 2003
Last Revised: March 04, 2010
Working Paper Series
739 downloads

Incl. Electronic Paper What Constitutes an Act Discreditable to the Profession? A Philosophical Look at a Practical Ethical Question
As published in Journal of Accounting, Ethics & Public Policy, Vol. 2, No. 1, Pp. 97-103, Winter 1999
 Robert W. McGee
Fayetteville State University
Date Posted: December 20, 2000
Accepted Paper Series
189 downloads

What Colour is Your Balance Sheet? The Relevance and Explanatory Power of Wealth Accounts
Balance Sheet, Vol. 12, No. 4, pp. 17-32, 2004
 Eric Melse
Maastricht Accounting and Auditing Research and Education Center (MARC)
Date Posted: December 27, 2007
Last Revised: April 06, 2009
Accepted Paper Series

Incl. Electronic Paper What Can We Learn About Uncertain Tax Benefits from FIN 48?
McCombs Research Paper Series No. ACC-02-07
 Jennifer L. Blouin , Cristi A. Gleason , Lillian F. Mills and Stephanie A. Sikes
University of Pennsylvania - Accounting Department , University of Iowa - Department of Accounting , University of Texas at Austin - McCombs School of Business and University of Pennsylvania - Accounting Department
Date Posted: June 03, 2007
Working Paper Series
883 downloads

What Can We Infer About a Firm's Taxable Income from its Financial Statements?
National Tax Journal, Vol. 56, No. 4, pp. 831-864, December 2003
 Michelle Hanlon
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: December 20, 2003
Accepted Paper Series

Incl. Electronic Paper What Can We Infer About a Firm's Taxable Income from its Financial Statements?
 Michelle Hanlon
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: July 02, 2003
Working Paper Series
880 downloads

Incl. Electronic Paper What Can We Conclude from Common Tests of Accrual Mispricing?
 Mozaffar Khan
University of Minnesota - Twin Cities - Carlson School of Management
Date Posted: June 21, 2007
Last Revised: December 22, 2011
Working Paper Series
439 downloads

Incl. Electronic Paper What can Restatements Tell Us About Fair Value Reporting and the Financial Crisis of 2008?
 Anthony H. Catanach Jr. and Bob Kemp
Villanova University - School of Business and affiliation not provided to SSRN
Date Posted: January 05, 2011
Working Paper Series
188 downloads

Incl. Electronic Paper What are Insider Trades Around Profit Warnings Really Telling Us?
 Millicent Chang and Iain Watson
University of Western Australia and University of Western Australia - Department of Accounting and Finance
Date Posted: January 12, 2007
Working Paper Series
262 downloads

Incl. Electronic Paper What Affects the Implied Cost of Equity Capital?
Stern School of Business Working Paper
 Dhananjay (Dan) K. Gode and Partha Mohanram
New York University (NYU) - Department of Accounting, Taxation & Business Law and University of Toronto - Accounting
Date Posted: February 05, 2001
Working Paper Series
3157 downloads

Incl. Fee Electronic Paper Were In-Process Research and Development Charges Too Aggressive?
Journal of Business Finance & Accounting, Vol. 36, Nos. 5-6, pp. 531-551, June/July 2009
 Thomas D. Dowdell Jr., Steve C. Lim and Eric Press
North Dakota State University , Texas Christian University - M.J. Neeley School of Business and Temple University - Department of Accounting
Date Posted: October 13, 2009
Accepted Paper Series
5 downloads

Were Former Andersen Clients Treated More Leniently than Other Clients? Evidence from Going-Concern Modified Audit Opinions
Accounting Horizons, Forthcoming
 Jagan Krishnan , Kannan Raghunandan and Joon S. Yang
Temple University - Department of Accounting , Florida International University (FIU) - School of Accounting and Sogang University
Date Posted: August 28, 2007
Accepted Paper Series

Welfare Effects of Timely Reporting
Review of Accounting Studies, Vol 3, 1998
 Mitchell A. Farlee
University of British Columbia (UBC) - Sauder School of Business
Date Posted: April 27, 1999
Accepted Paper Series

Incl. Electronic Paper Weighing the Evidence on the Relation between External Corporate Financing Activities, Accruals and Stock Returns
Journal of Accounting & Economics (JAE), Vol. 42, pp. 87-105, 2006
 Daniel A. Cohen and Thomas Z. Lys
University of Texas at Dallas - Naveen Jindal School of Management and Northwestern University - Kellogg School of Management
Date Posted: April 24, 2006
Accepted Paper Series
437 downloads

Incl. Electronic Paper Weighing the Evidence on Earnings Management to Meet Dividend Thresholds
 Jaewoo Kim , Kyeong Hun Lee and Erik Lie
University of Iowa - Henry B. Tippie College of Business , University of Iowa - Department of Finance and University of Iowa - Henry B. Tippie College of Business
Date Posted: November 06, 2012
Working Paper Series
48 downloads

Web-Based Non-Financial Disclosure and Cost of Finance
Journal of Business Finance and Accounting, Forthcoming
 Raf Orens , Walter Aerts and Denis Cormier
Catholic University of Louvain (UCL) - Lessius University College , University of Antwerp and University du Quebec a Montreal
Date Posted: May 03, 2010
Accepted Paper Series

Web-Based Corporate Reporting Practices: A Survey
The Icfai University Journal of Accounting Research, Vol. 7, No. 3, pp. 43-58, July 2008
 Divya Verma Gakhar and Mahesh Chand Garg
Guru Gobind Singh Indraprastha University and G. J. University of Science and Technology
Date Posted: July 08, 2008
Last Revised: October 29, 2012
Accepted Paper Series

Incl. Electronic Paper Web-based Corporate Reporting in Bangladesh: An Exploratory Study
Cost and Management, Vol. 35, No. 6, pp. 29-45, November-December 2007
Probal Dutta and Sudipta Bose
affiliation not provided to SSRN and Grameenphone Ltd (Telenor ASA)
Date Posted: February 27, 2008
Accepted Paper Series
235 downloads

Incl. Electronic Paper Wealth Transfer Effects of Analysts' Misleading Behavior
Journal of Accounting Research, Forthcoming
 Gus De Franco , Hai Lu and Florin P. Vasvari
University of Toronto - Rotman School of Management , University of Toronto - Rotman School of Management and London Business School
Date Posted: May 08, 2006
Accepted Paper Series
290 downloads

Incl. Electronic Paper Wealth Creation: Powerpoint Presentation of the Firms' Competitive Life-Cycle Framework
 Bartley J. Madden
Independent
Date Posted: February 23, 2010
Last Revised: March 14, 2010
Working Paper Series
525 downloads

Incl. Electronic Paper Water Supply Systems in the Palestinian Territories: A Data Envelopment Analysis Approach to the Management of Water Resources
Journal of Environmental Management, Vol. 87, pp. 80-94, 2008
 Kamal A. Alsharif , Ehsan H. Feroz , Andrew Klemer and Raymond L. Raab
University of South Florida , University of Washington - Tacoma-Milgard School of Business , affiliation not provided to SSRN and University of Minnesota, Duluth - Labovitz School of Business and Economics (LSBE)
Date Posted: August 15, 2008
Last Revised: June 18, 2009
Accepted Paper Series
87 downloads

Water Resource Accounting as a Tool for Urban Water Management: An Illustration in NCT-Delhi
Journal of Indian Water Works Association, Forthcoming
 Ramakrishna Nallathiga
NICMAR
Date Posted: May 18, 2007
Accepted Paper Series

Incl. Electronic Paper Waste is Our Business, Inc.: The Importance of Non-Financial Information in the Audit Planning Process
 Jeffrey R. Cohen , Ganesh Krishnamoorthy and Arnold Wright
Boston College - Department of Accounting , Northeastern University and Northeastern University - Accounting Area
Date Posted: January 31, 2008
Last Revised: December 05, 2012
Working Paper Series
674 downloads

Incl. Electronic Paper Was the Sarbanes-Oxley Act of 2002 Really this Costly? A Discussion of Evidence from Event Returns and Going-Private Decisions
Journal of Accounting & Economics (JAE), Vol. 44, 2007
 Christian Leuz
University of Chicago - Booth School of Business
Date Posted: June 03, 2007
Accepted Paper Series
1093 downloads

Incl. Electronic Paper Was the Introduction of IFRS in Europe Value-Relevant?
 Petya Platikanova and Christopher Nobes
ESADE - Ramon Llull University and University of Reading - Department of Management
Date Posted: December 05, 2006
Working Paper Series
1645 downloads

Incl. Electronic Paper Was the European Commission Green Paper Right? An Evaluation of the French Experience with Joint Auditing
 Jean Bédard , Charles Piot and Alain Schatt
Université Laval - École de comptabilité , University of Grenoble and University of Neuchâtel - Institute of Financial Analysis
Date Posted: October 22, 2012
Last Revised: December 04, 2012
Working Paper Series
98 downloads

Incl. Electronic Paper Was the 2008 Financial Crisis Caused by a Lack of Corporate Ethics?
Global Journal of Business Research, Vol. 4, No. 2, pp. 77-84, 2010
 Victor Lewis , Kenneth D. Kay , Chandrika Kelso and James Larson
National University , National University , National University and National University
Date Posted: July 05, 2010
Accepted Paper Series
1091 downloads

Incl. Electronic Paper Was the 'Short-Cut Method' Worth it in the End?
 Sandra Yip , Joseph Pucella and Gregory W. Bauer
Moody's Corporation , Moody's Corporation and Moody's Corporation
Date Posted: January 24, 2007
Working Paper Series
234 downloads

Incl. Electronic Paper Was Arthur Andersen Different? An Empirical Examination of Major Accounting Firms' Audits of Large Clients
Cornell Legal Studies Research Paper No. 04-03, Yale Law & Economics Research Paper No. 287
 Theodore Eisenberg and Jonathan R. Macey
Cornell University - Law School and Yale Law School
Date Posted: November 26, 2003
Working Paper Series
1104 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

Wareham SC Systems, Inc.
HBS Case No. 110-015, Harvard Business School Accounting & Management Unit Research Paper Series
 David F. Hawkins
affiliation not provided to SSRN
Date Posted: August 12, 2009
Working Paper Series

Incl. Electronic Paper Want to Earn a Distress Risk Premium? Sure, but Conditional on Profitability
 Michael Kregar
affiliation not provided to SSRN
Date Posted: February 15, 2012
Working Paper Series
44 downloads

Incl. Electronic Paper Walt Disney - Revenue Recognition
Darden Case No. UVA-C-2244
 Luann J. Lynch
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
193 downloads

Wall Street's Contribution to Management Accounting: The Stern Stewart EVA Financial Management System
Management Accounting Research, Vol. 8, No. 4, December 1998
 John O'Hanlon and Ken V. Peasnell
Lancaster University - Department of Accounting and Finance and Lancaster University - Department of Accounting and Finance
Date Posted: November 03, 1998
Accepted Paper Series

Wall Street's Contribution to Management Accounting: The Stern Stewart EVA Financial Management System
Lancaster University Working Paper WP 98/011
 John O'Hanlon and Ken V. Peasnell
Lancaster University - Department of Accounting and Finance and Lancaster University - Department of Accounting and Finance
Date Posted: September 03, 1998
Working Paper Series

Incl. Electronic Paper Walking the Talk? Supply Chain Accounting and Trust Among UK Supermarkets and Suppliers
 Clinton Free
Queen's University - School of Business
Date Posted: November 30, 2006
Working Paper Series
240 downloads

Waiving Technical Default: The Role of Agency Costs and Bank Regulations
 Hassan R. HassabElnaby
University of Toledo - Department of Accounting
Date Posted: May 04, 2005
Working Paper Series

Incl. Electronic Paper Wage, Money and Accounting: Theoretical Relationships
ARGUMENTA OECONOMICA CRACOVIENSIA, No. 2/2003, Cracow University of Economics, 2003
 Mieczyslaw Dobija
Cracow University of Economics
Date Posted: December 16, 2005
Accepted Paper Series
223 downloads

Incl. Electronic Paper Voluntary Pension Funding in Germany and the Effect of International Accounting
 Christian Stadler and Sebastian Lobe
Lancaster University - Department of Accounting and Finance and University of Regensburg
Date Posted: March 19, 2008
Last Revised: February 28, 2010
Working Paper Series
424 downloads

Incl. Electronic Paper Voluntary Non-Financial Reporting: The Role of Strategic and Operational Controls
 Fereshteh Mahmoudian , Jamal A. Nazari and Irene M. Herremans
University of Calgary - Haskayne School of Business , Mount Royal University and University of Calgary - Haskayne School of Business
Date Posted: January 17, 2012
Working Paper Series
80 downloads

Voluntary Management Earnings Forecasts and Discretionary Accruals: Evidence from Danish IPOs
European Accounting Review, Vol. 13, No. 2, pp. 235-259, 2004
 Jeffrey D. Gramlich and Ole Sørensen
University of Southern Maine - School of Business and Copenhagen Business School - Department of Finance
Date Posted: June 03, 2004
Accepted Paper Series

Incl. Electronic Paper Voluntary IAS and U.S. GAAP Adoption by Continental European Firms: The Role of Labor Relations
Simon School Working Paper No. FR 06-09
 Joanna Shuang Wu and Ivy Zhang
Simon Graduate School of Business, University of Rochester and University of Minnesota - Twin Cities
Date Posted: January 02, 2007
Working Paper Series
391 downloads

Incl. Electronic Paper Voluntary Environmental Reporting Practices: A Further Study of 'Poor' Environmental Performers
 Jason D. Mitchell , Majella Percy and Bridget McKinlay
affiliation not provided to SSRN , Griffith University and BDO Kendalls
Date Posted: September 21, 2004
Working Paper Series
394 downloads


 

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