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Abstracts: 484,272
Full Text Papers: 393,643
Authors: 226,678
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Last 12 months: 11,175,672
Last 30 days: 1,053,329

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SSRN eLibrary Search Results
JEL Code: M41
4,278,577 Total downloads
Showing Papers 261 - 310 of 9,388
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Incl. Electronic Paper How Does Earnings Management Influence Investors’ Perceptions of Firm Value? Survey Evidence from Financial Analysts
Review of Accounting Studies, Forthcoming
Abe de Jong , Gerard Mertens , Marieke van der Poel and Ronald van Dijk
Erasmus University - Rotterdam School of Management , Erasmus University Rotterdam (EUR) - Department of Financial Management , Erasmus University - Rotterdam School of Management and ING Investment Management
Date Posted: January 17, 2013
Last Revised: February 26, 2013
Accepted Paper Series
168 downloads

Incl. Electronic Paper The Role of Financial, Macroeconomic and Non-Financial Information in Bank Loan Default Timing Prediction
European Accounting Review, Forthcoming
 Alnoor Bhimani , M. A. Gulamhussen and Samuel Da-Rocha Lopes
London School of Economics , Instituto Superior de Ciências do Trabalho e da Empresa (ISCTE) - Main and European Central Bank (ECB)
Date Posted: January 17, 2013
Accepted Paper Series
51 downloads

Incl. Electronic Paper Real Earnings Management (REM) and Accrual Earnings Management (AEM) Around Seasoned Equity Offerings (SEOs) in Australia and Subsequent Operating Earnings Performance
2013 Financial Markets & Corporate Governance Conference
 Darren Henry and Md. Hamid Ullah Bhuiyan Jr.
La Trobe University - Department of Finance and La Trobe University - Department of Finance
Date Posted: January 17, 2013
Working Paper Series
37 downloads

Incl. Electronic Paper Inter-Industry Network Structure and the Cross- Predictability of Earnings and Stock Returns
 Daniel Aobdia , Judson Caskey and N. Bugra Ozel
Northwestern University - Kellogg School of Management , University of Texas at Austin - Red McCombs School of Business and University of California, Los Angeles (UCLA) - Anderson School of Management
Date Posted: January 17, 2013
Last Revised: May 01, 2013
Working Paper Series
98 downloads

Incl. Electronic Paper Financial Accounting and Reporting in Germany: A Case Study on German Accounting Tradition and Experiences with the IFRS Adoption
 Rolf Uwe Fuelbier , Malte Klein , Yuri Biondi , Jonathan C. Glover , Nicole Thorne Jenkins , Bjorn N. Jorgensen , John Lacey , Paul Munter , Eiko Tsujiyama , T. Jeffrey Wilks and Roman L. Weil
University of Bayreuth , University of Bayreuth , French National Center for Scientific Research (CNRS) , Carnegie Mellon University - David A. Tepper School of Business , University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics , University of Colorado at Boulder , California State University Long Beach , KPMG International, LLP , Waseda University - Graduate School of Commerce , Brigham Young University and University of Chicago - Accounting
Date Posted: January 16, 2013
Working Paper Series
151 downloads

Environmental Performance, Environmental Risk and Risk Management
Business Strategy and the Environment, Accepted & Forthcoming
 Michael Dobler , Kaouthar Lajili and Daniel Zeghal
Dresden University of Technology - Faculty of Economics and Business Management , University of Ottawa - Faculty of Administration and University of Ottawa - Faculty of Administration
Date Posted: January 16, 2013
Accepted Paper Series

Incl. Electronic Paper The Effects of Trust and Budget-Based Controls on Budget Gaming and Budget Value
 Theresa Libby and Murray R. Lindsay
University of Waterloo - School of Accounting and Finance and University of Lethbridge - Faculty of Management
Date Posted: January 16, 2013
Working Paper Series
4 downloads

The Impact of Perceived Ethical Intensity on Audit-Quality-Threatening Behaviours
Accounting and Business Research, Forthcoming
 Breda Sweeney , Bernard Pierce and Donald F. Arnold
National University of Ireland, Galway , Dublin City University Business School and Union College - Graduate Management Institute
Date Posted: January 15, 2013
Accepted Paper Series

Incl. Electronic Paper Using a Bayesian Model for Bankruptcy Prediction: A Comparative Approach
 Zhongzhi (Lawrence) He and Samir Trabelsi
Brock University and Brock University - Accounting
Date Posted: January 15, 2013
Working Paper Series
5 downloads

Incl. Electronic Paper Financial Reporting and Firm Valuation: Relevance Lost or Relevance Regained?
 Luzi Hail
University of Pennsylvania - The Wharton School
Date Posted: January 15, 2013
Last Revised: April 21, 2013
Working Paper Series
237 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 Earnings Management around Large Equity Increases: Do Audit Firm Size and Non-Audit Services Matter?
 Aasmund Eilifsen and Kjell Henry Knivsflå
Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law and Norwegian School of Economics (NHH)
Date Posted: January 14, 2013
Working Paper Series
76 downloads

Incl. Electronic Paper Accounting for Process Cost Systems in New Zealand
Journal of Law and Financial Management, Vol. 11, No. 2, December 2012
John Parkinson
York University
Date Posted: January 14, 2013
Accepted Paper Series
78 downloads

Incl. Electronic Paper Insider Trading in Globalisation and Cyberspace
Journal of Law and Financial Management, Vol. 11, No. 2, December 2012
Georgios Zekos
University of Hull
Date Posted: January 14, 2013
Accepted Paper Series
27 downloads

Configurations of Control: An Exploratory Analysis
 David S. Bedford and Teemu Malmi
University of Technology, Sydney (UTS) and Aalto University - Department of Accounting and Finance
Date Posted: January 14, 2013
Working Paper Series

Incl. Electronic Paper Large Price Changes and Subsequent Returns
 Suresh Govindaraj , Joshua Livnat , Pavel G. Savor and Chen Zhao
Rutgers University - Rutgers Business School - Newark and New Brunswick , New York University , University of Pennsylvania - Finance Department and Rutgers University - Rutgers Business School - Newark and New Brunswick
Date Posted: January 14, 2013
Working Paper Series
452 downloads

Incl. Electronic Paper Fund Governance, Fees and Performance in Australian Corporate Superannuation Funds: A Non-Parametric Analysis
Journal of Law and Financial Management, Vol. 11, No. 2, December 2012
Thi Thuy Chi Nguyen , Monica Tan and Marie-Anne Cam
RMIT University , RMIT University and RMIT University
Date Posted: January 14, 2013
Accepted Paper Series
28 downloads

Incl. Electronic Paper Firm Technological Change and Its Effects on Management Accounting Change (Case Study of Iranian Manufacturing Firms)
Global Journal of Management And Business Research, Volume 11, Issue 9, Version 1.0, September 2011
 Akbar Allahyari and Morteza Ramazani
Islamic Azad University (IAU) and Management and Accounting Department, Zanjan Branch, Islamic Azad University
Date Posted: January 13, 2013
Accepted Paper Series
42 downloads

Incl. Electronic Paper Accountant's Perception of Forensic Accounting (Case Study of Iran)
Global Journal of Management and Business Research, Volume 12, Issue 6, Version 1.0, March 2012
 Hassan Evaz Zadeh and Morteza Ramazani
Independent and Management and Accounting Department, Zanjan Branch, Islamic Azad University
Date Posted: January 13, 2013
Accepted Paper Series
116 downloads

Incl. Electronic Paper The Importance of the Internal Information Environment for Tax Avoidance
UNC Kenan-Flagler Research Paper No. 2013-7
 John Gallemore and Eva Labro
University of North Carolina Kenan-Flagler Business School and University of North Carolina Kenan-Flagler Business School
Date Posted: January 12, 2013
Last Revised: March 10, 2013
Working Paper Series
194 downloads

Incl. Electronic Paper Do Analysts’ Cash Flow Forecasts Encourage Managers to Enhance Real Cash Flows? Evidence from Tax Planning
 Benjamin C. Ayers , Andrew C. Call and Casey Schwab
University of Georgia , University of Georgia and University of Georgia
Date Posted: January 12, 2013
Working Paper Series
89 downloads

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 Real Earnings Management and Cost of Capital
Journal of Accounting and Public Policy, Forthcoming
 Jeong-Bon Kim V and Byungcherl Charlie Sohn
City University of Hong Kong and City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: January 12, 2013
Last Revised: January 14, 2013
Accepted Paper Series
207 downloads

Incl. Electronic Paper IFRS Adoption and Management Earnings Forecasts of Australian IPOs
 Michael Firth and Jannis Pulm
Lingnan University - Department of Accounting and Finance and University of Surrey - Surrey Business School
Date Posted: January 11, 2013
Working Paper Series
50 downloads

Incl. Electronic Paper Firm-Specific Investor Sentiment
 David Aboody , Omri Even-Tov , Reuven Lehavy and Brett Trueman
University of California, Los Angeles (UCLA) - Accounting Area , University of California, Los Angeles (UCLA) - Anderson School of Management , University of Michigan - Stephen M. Ross School of Business and University of California, Los Angeles (UCLA) - Anderson School of Management
Date Posted: January 11, 2013
Working Paper Series
164 downloads

Incl. Electronic Paper Incentive Compensation and ESO Expensing Under SFAS No. 123 and 123(R)
 Michael S. H. Shih
National University of Singapore (NUS) - Business School
Date Posted: January 11, 2013
Working Paper Series
14 downloads

Incl. Electronic Paper Board Monitoring and Endogenous Information Asymmetry
Contemporary Accounting Research, Forthcoming
 Jie Tian
University of Alberta
Date Posted: January 11, 2013
Accepted Paper Series
58 downloads

Incl. Electronic Paper What Drives Companies? An Analysis of Fixed Asset Write-Offs in Europe in the Context of Different Institutional Settings
HHL Leipzig Graduate School of Management Working Paper No. 115, January 2013
 Lena Siggelkow
HHL Leipzig Graduate School of Management
Date Posted: January 11, 2013
Working Paper Series
31 downloads

Incl. Electronic Paper Great Expectations: Managerial Earnings Forecasts in Mergers and Acquisitions
 Amir Amel-Zadeh , Baruch Lev and G. Meeks
University of Cambridge - Judge Business School , New York University - Stern School of Business and University of Cambridge - Judge Business School
Date Posted: January 10, 2013
Working Paper Series
119 downloads

Incl. Electronic Paper The Importance of Impact in Organizational Changes on Management Accounting Change
Global Journal of Management and Business Research, Volume 11, Issue 11, November 2011
 Morteza Ramazani , Akbar Allahyari and Hassan Heidari Bali
Management and Accounting Department, Zanjan Branch, Islamic Azad University , Islamic Azad University (IAU) and Islamic Azad University (IAU)
Date Posted: January 10, 2013
Accepted Paper Series
47 downloads

Incl. Electronic Paper Information Processing Cost and Stock Return Synchronicity - Evidence from XBRL Adoption
 Yi Dong , Oliver Zhen Li , Yupeng Lin and Chenkai Ni
University of International Business and Economics , National University of Singapore , National University of Singapore (NUS) - Business School and National University of Singapore
Date Posted: January 10, 2013
Working Paper Series
102 downloads

Incl. Electronic Paper Business Strategy and Earnings Quality
2013 Financial Markets & Corporate Governance Conference
 Nurul Houqe , Ryan J. Kerr and Reza Monem
Victoria University of Wellington - Victoria Business School , Victoria University of Wellington and Griffith University - Griffith Business School
Date Posted: January 10, 2013
Last Revised: March 15, 2013
Working Paper Series
157 downloads

Incl. Electronic Paper Studying Impact of Individual Factors in Information Technology Acceptance in Accounting Occupation by Use of TAM Model (Iranian Case Study)
Global Journal of Management and Business Research, Vol. 12, Issue 4, Version 1.0, March 2012
 Amir Ramazani , Morteza Ramazani and Susan Davirani
Payame Noor University - Department of Management and Accounting , Management and Accounting Department, Zanjan Branch, Islamic Azad University and Islamic Azad University (IAU) Zanjan Branch - Computer Engineering Department
Date Posted: January 09, 2013
Accepted Paper Series
37 downloads

Incl. Electronic Paper The Expected Rate of Credit Losses on Banks' Loan Portfolios
 Trevor S. Harris , Urooj Khan and Doron Nissim
Columbia University - Columbia Business School , Columbia Business School - Accounting, Business Law & Taxation and Columbia University - Columbia Business School
Date Posted: January 09, 2013
Working Paper Series
106 downloads

Firms' Use of Accounting Discretion to Influence Their Credit Ratings
Journal of Accounting & Economics (JAE), Forthcoming
 Walid Alissa , Samuel B. Bonsall IV , Kevin Koharki and Michael W. Penn Jr.
HEC Paris - Accounting and Management Control Department , Ohio State University (OSU) - Department of Accounting & Management Information Systems , Pennsylvania State University - Mary Jean and Frank P. Smeal College of Business Administration and Florida State University - Department of Accounting
Date Posted: January 09, 2013
Accepted Paper Series

Incl. Electronic Paper Insider Control, Group Affiliation and Earnings Management in Emerging Economies: Evidence from India
 Jayati Sarkar , Subrata Sarkar and Kaustav Sen
Indira Gandhi Institute of Development Research (IGIDR) , Indira Gandhi Institue of Development Research and Pace University - Lubin School of Business
Date Posted: January 09, 2013
Working Paper Series
38 downloads

Incl. Electronic Paper Discussion of 'Are Analysts' Cash Flow Forecasts Naïve Extensions of Their Own Earnings Forecasts?'
Contemporary Accounting Research, Forthcoming
 Claudine Mangen
Concordia University, Montreal - John Molson School of Business
Date Posted: January 08, 2013
Accepted Paper Series
45 downloads

Incl. Electronic Paper The Spillover Effect of Fraudulent Financial Reporting on Peer Firms’ Investments
Rotman School of Management Working Paper No. 2197429
 Anne Beatty , Scott Liao and Jeff Jiewei Yu
Ohio State University (OSU) - Department of Accounting & Management Information Systems , University of Toronto - Rotman School of Management and Southern Methodist University - Cox School of Business
Date Posted: January 08, 2013
Working Paper Series
126 downloads

Incl. Electronic Paper Regulating the Timing of Disclosure: Insights from the Acceleration of 10-K Filing Deadlines
Journal of Accounting and Public Policy, Forthcoming, Fordham University Schools of Business Research Paper
 Lisa Bryant-Kutcher , Emma Y. Peng and David P. Weber
Colorado State University - Department of Accounting , Fordham University - Accounting Area and University of Connecticut - Department of Accounting
Date Posted: January 08, 2013
Accepted Paper Series
48 downloads

Incl. Electronic Paper Separating Information about Cash Flows from Information about Risk in Losses
 Bin Li
University of Texas at Dallas - Naveen Jindal School of Management
Date Posted: January 07, 2013
Working Paper Series
87 downloads

Incl. Electronic Paper Unreported Insider Trades: Indicators of Future Earnings and Analyst Forecast Error
 Millicent Chang and Iain Watson
University of Western Australia and University of Western Australia - Department of Accounting and Finance
Date Posted: January 06, 2013
Working Paper Series
52 downloads

Incl. Electronic Paper Can Technical Analysis Signals Detect Price Reactions Around Earnings Announcements?: Evidence from Indonesia
 Dedhy Sulistiawan and Jogiyanto Hartono
University of Surabaya and Universitas Gadjah Mada (UGM)
Date Posted: January 05, 2013
Last Revised: January 16, 2013
Working Paper Series
102 downloads

Incl. Electronic Paper Born in Italy: On the Origins of Management Accounting Concept (Родом из Италии: у истоков управленческого учета и анализа)
Finansy i Business, 2012, N 4, pp. 216-228 - Финансы и бизнес, 2012, № 4, с. 216-228,
Olga N. Volkova
The National Research University Higher School of Economics
Date Posted: January 04, 2013
Last Revised: January 12, 2013
Accepted Paper Series
18 downloads

Incl. Electronic Paper The Objectives of Financial Reporting: A Historical Survey and Analysis
Accounting and Business Research, Forthcoming
 Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Date Posted: January 04, 2013
Accepted Paper Series
194 downloads

Incl. Electronic Paper Litigation Risk and Audit Pricing: The Role of Public Equity
 Brad Badertscher , Bjorn N. Jorgensen , Sharon P. Katz and William R. Kinney, Jr.
University of Notre Dame , University of Colorado at Boulder , Columbia Business School - Accounting, Business Law & Taxation and University of Texas at Austin - Department of Accounting
Date Posted: January 04, 2013
Last Revised: February 20, 2013
Working Paper Series
145 downloads

Incl. Electronic Paper Corruption Awareness, Ethical Sensitivity, Professional Skepticism and Risk of Corruption Assessment: Exploring the Multiple Relationship in Indonesian Case
2013 Financial Markets & Corporate Governance Conference
 Ashari Ashari
University of Muria Kudus
Date Posted: January 04, 2013
Working Paper Series
13 downloads

Incl. Electronic Paper Political Uncertainty and Accounting Conservatism: Evidence from the U.S. Presidential Election Cycle
 Lili Dai and Phong T. H. Ngo
Erasmus University Rotterdam and Australian National University (ANU)
Date Posted: January 04, 2013
Last Revised: February 11, 2013
Working Paper Series
101 downloads

Incl. Electronic Paper CSR Disclosures: Predispositions and Consequences
 Charl J. de Villiers and Ana Cristina Marques
University of Waikato and NOVA School of Business and Economics
Date Posted: January 04, 2013
Working Paper Series
83 downloads

Incl. Electronic Paper An Empirical Analysis of the Effects of Monitoring Intensity on the Relation between Equity Incentives and Earnings Management
Journal of Accounting and Public Policy, Forthcoming, Mays Business School Research Paper No. 2013-1
 Scott Duellman , Anwer S. Ahmed and Ahmed M. Abdel-Meguid
Saint Louis University - Department of Accounting , Texas A&M University - Mays Business School and The American University in Cairo - School of Business
Date Posted: January 03, 2013
Last Revised: May 01, 2013
Accepted Paper Series
87 downloads

Information Acquisition and Opportunistic Behavior in Managerial Reporting
Contemporary Accounting Research, Forthcoming
 Bryan K. Church , R. Lynn Hannan and Xi (Jason) Kuang
Georgia Institute of Technology - Accounting Area , Georgia State University - J. Mack Robinson College of Business and Georgia Institute of Technology - Scheller College of Business
Date Posted: January 02, 2013
Accepted Paper Series


 

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