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SSRN eLibrary Search Results
JEL Code: M4
5,294,579 Total downloads
Showing Papers 2,751 - 2,800 of 13,026
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Incl. Electronic Paper Costs of Complying with SOX - Measurement, Variation and Investors' Anticipation
Michael W. Maher and Dan Weiss
University of California, Davis - Graduate School of Management and Tel Aviv University - Faculty of Management
Date Posted: October 30, 2010
Last Revised: November 01, 2010
Working Paper Series
160 downloads

Incl. Electronic Paper National Accounting Culture and Empirical Evidence on the Application of Conservatism
Economic Computation and Economic Cybernetics Studies and Research, Vol. 44, No. 3, pp. 43-60, 2010
 Liliana Feleagă , Voicu D. Dragomir and Niculae Feleagă
Bucharest Academy of Economic Studies , Bucharest Academy of Economic Studies and Bucharest Academy of Economic Studies
Date Posted: October 30, 2010
Last Revised: October 31, 2010
Accepted Paper Series
295 downloads

Three Dimensions of Formal and Informal Feedback in Management Accounting
Management Accounting Research, Forthcoming
 Hanna Pitkänen and Kari Lukka
Turku School of Economics - Department of Accounting and Finance and Turku School of Economics - Department of Accounting and Finance
Date Posted: October 29, 2010
Accepted Paper Series

Effects of SFAS 133 on the Risk Relevance of Accounting Measures of Banks’ Derivative Exposures
Accounting Review, Vol. 86, No. 3, pp. 769-804, 2011
 Anwer S. Ahmed , Emre Kilic and Gerald J. Lobo
Texas A&M University - Mays Business School , University of Houston - C. T. Bauer College of Business and University of Houston - C.T. Bauer College of Business
Date Posted: October 28, 2010
Last Revised: July 19, 2012
Accepted Paper Series

Incl. Electronic Paper Pricing CDOs with State Dependent Stochastic Recovery Rates
 Salah Amraoui , Laurent Cousot , Sebastien Hitier and Jean Paul Laurent
BNP Paribas , BNP Paribas , BNP Paribas and University of Lyon 1
Date Posted: October 28, 2010
Working Paper Series
120 downloads

Incl. Electronic Paper Corporate Financial Fraud: An Application of Detection Controlled Estimation
 Si Li
Wilfrid Laurier University - School of Business & Economics
Date Posted: October 27, 2010
Working Paper Series
172 downloads

Incl. Electronic Paper Geographic Segmental Information in Annual Reports
 Dick H. vanOfferen
Leiden Law School
Date Posted: October 27, 2010
Working Paper Series
105 downloads

Incl. Electronic Paper The Effects of Accounting Standard Precision, Auditor Task Expertise, and Judgment Frameworks on Audit Firm Litigation Exposure
 Jonathan H. Grenier , Bradley Pomeroy and Matthew Stern
Miami University - Department of Accountancy , University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign
Date Posted: October 27, 2010
Last Revised: January 28, 2013
Working Paper Series
331 downloads

Incl. Electronic Paper The Term Structure of Implied Costs of Equity Capital
 Jeffrey L. Callen and Matthew R. Lyle
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: October 27, 2010
Last Revised: August 08, 2011
Working Paper Series
261 downloads

Visual Modes of Governmentality: Traffic Lights in a Housing Association
Management Accounting Research, Forthcoming
 Melina M. Manochin , T.J. Stan Brignall , Alan D. Lowe and Claire Howell
Aston University - Aston Business School , Aston University , University of Waikato and Aston Business School
Date Posted: October 27, 2010
Accepted Paper Series

Incl. Electronic Paper Acquisition Profitability and Timely Loss Recognition
Journal of Accounting & Economics (JAE), Forthcoming
 Jere R. Francis and Xiumin Martin
University of Missouri at Columbia and Washington University in Saint Louis - Olin School of Business
Date Posted: October 26, 2010
Last Revised: October 28, 2010
Accepted Paper Series
132 downloads

Incl. Electronic Paper Governance Transparency and Capital Allocation: A Note
Abacus, Forthcoming
 Wen He
University of New South Wales - Australian School of Business
Date Posted: October 26, 2010
Working Paper Series
72 downloads

Investor Extrapolation and Expected Returns
The Journal of Behavioral Finance, Vol. 11, pp. 150-160, 2010
 Wen He and Jianfeng Shen
University of New South Wales - Australian School of Business and The University of New South Wales - School of Banking and Finance, Australian School of Business
Date Posted: October 26, 2010
Accepted Paper Series

Shareholder Value Creation and Risks in European Banks
Bancaria, No. 09-2010, 2010
 Franco Fiordelisi
University of Rome III, Italy
Date Posted: October 26, 2010
Accepted Paper Series

Incl. Electronic Paper Financial Accounting Effects of Tax Aggressiveness: Contracting and Measurement
Tuck School of Business Working Paper No. 2010-83
 Anja De Waegenaere , Richard C. Sansing and J. Wielhouwer
Tilburg University - Center for Economic Research (CentER) , Dartmouth College - Tuck School of Business and VU University Amsterdam
Date Posted: October 25, 2010
Last Revised: April 17, 2013
Working Paper Series
434 downloads

Translating Ambiguous Reforms: Doing Better Next Time?
Management Accounting Research, Forthcoming
 Tommaso Palermo and Michela Arnaboldi
London School of Economics & Political Science (LSE) - Department of Accounting and Politecnico di Milano - Dipartimento di Ingegneria Gestionale
Date Posted: October 25, 2010
Accepted Paper Series

Incl. Electronic Paper Earnings Quality Metrics and What They Measure
 Ralf Ewert and Alfred Wagenhofer
University of Graz - Institute of Accounting and Auditing and University of Graz - Institute of Management Accounting and Controlling
Date Posted: October 24, 2010
Last Revised: August 16, 2011
Working Paper Series
724 downloads

Incl. Electronic Paper Industry Concentration and Corporate Disclosure Policy
 Ashiq Ali , Sandy Klasa and P. Eric Yeung
University of Texas at Dallas - Naveen Jindal School of Management , University of Arizona - Department of Finance and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: October 24, 2010
Last Revised: June 16, 2012
Working Paper Series
260 downloads

Incl. Electronic Paper Publication Benchmarking Data Based on Faculty Promoted at the Top 75 US Accounting Research Institutions
Issues in Accounting Education, Forthcoming
 Steven M. Glover , Douglas F. Prawitt , Scott L. Summers and David A. Wood
Brigham Young University , Brigham Young University , Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: October 23, 2010
Last Revised: September 07, 2011
Accepted Paper Series
714 downloads

Incl. Electronic Paper R&D Stages and Stock Price Reactions in the Japanese Market
 Shohei Nagayama and Fumiko Takeda
University of Tokyo - Faculty of Engineering and University of Tokyo
Date Posted: October 23, 2010
Working Paper Series
33 downloads

Incl. Electronic Paper Short Interest as a Signal of Audit Risk
Contemporary Accounting Research, Vol. 28, No. 4, Winter 2011
 Cory A. Cassell , Michael S. Drake and Stephanie J. Rasmussen
University of Arkansas , Brigham Young University - Marriott School and University of Texas at Arlington
Date Posted: October 23, 2010
Last Revised: November 01, 2011
Accepted Paper Series
296 downloads

The Justification Gap: Exploring the Interactive Effects of Context and Accountability in Accounting Decisions
 Sean Andre and Jon S. Davis
York College of Pennsylvania and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: October 23, 2010
Working Paper Series

Incl. Electronic Paper The Risk Management Role of Accounting Conservatism for Operating Cash Flows
 Gary C. Biddle , Mary L. Ma and Frank M. Song
The University of Hong Kong , Xiamen University and University of Hong Kong - School of Economics and Finance
Date Posted: October 23, 2010
Last Revised: June 28, 2012
Working Paper Series
589 downloads

Incl. Electronic Paper Budgetary Participation: The Effects of Information Asymmetry, Goal Commitment, and Role Ambiguity on Job Satisfaction and Performance
CAAA Annual Conference 2011
 Johnny Jermias
Simon Fraser University (SFU) - Beedie School of Business
Date Posted: October 22, 2010
Last Revised: May 10, 2011
Working Paper Series
192 downloads

Incl. Electronic Paper The Public Cost of Broken Confidence: Spillover Effects of Financial Reporting Irregularities
 J. Wielhouwer
VU University Amsterdam
Date Posted: October 22, 2010
Working Paper Series
85 downloads

Incl. Electronic Paper The Relevance and the Dynamics of Goodwill Values Under IAS/IFRS: Empirical Evidences from the 2005-2009 Consolidated Financial Statements of the Major Companies Listed in Italy
 Valerio Pieri
University of Rome III
Date Posted: October 22, 2010
Working Paper Series
278 downloads

Incl. Electronic Paper Corporate Governance and Audit Report Lag in Malaysia
Asian Academy of Management Journal of Accounting and Finance, Vol. 6, No. 2, 2010
 Mohamad Nor Mohamad Naimi , Shafie Rohami and Wan Nordin Wan-Hussin
affiliation not provided to SSRN , affiliation not provided to SSRN and Universiti Utara Malaysia - College of Business
Date Posted: October 21, 2010
Accepted Paper Series
401 downloads

Financial Disclosure and the Board: A Case for Non-Independent Directors
 Yuri Biondi , Pierpaolo Giannoccolo and Antoine Reberioux
French National Center for Scientific Research (CNRS) , University of Bologna and University Antilles Guyane - Faculty of Law and Economics
Date Posted: October 21, 2010
Last Revised: October 23, 2010
Working Paper Series

Organization Structure, Competition and Performance Measurement Systems and Their Joint Effects on Performance
Management Accounting Research, Forthcoming
 Chialing Lee
National Chung Cheng University
Date Posted: October 21, 2010
Working Paper Series

Incl. Electronic Paper The Influence of Buy-Side Analysts on Mutual Fund Trading
 Stefan Frey and Patrick Herbst
Leibniz University Hannover and University of Stirling - Department of Accounting and Finance
Date Posted: October 21, 2010
Last Revised: January 17, 2012
Working Paper Series
61 downloads

Incl. Electronic Paper Unregulated Stock Markets in Second Life
Johnson School Research Paper Series No. 15-2011
 Robert J. Bloomfield and Young Jun Cho
Cornell University - Samuel Curtis Johnson Graduate School of Management and Singapore Management University - School of Accountancy
Date Posted: October 21, 2010
Last Revised: March 27, 2011
Working Paper Series
287 downloads

Incl. Electronic Paper Auditor Size and Audit Quality Revisited: The Importance of Audit Technology
 Louis-Philippe Sirois and Dan A. Simunic
HEC Montreal - Department of Accounting Studies and University of British Columbia (UBC) - Sauder School of Business
Date Posted: October 20, 2010
Last Revised: November 09, 2011
Working Paper Series
1040 downloads

Incl. Electronic Paper Did Eliminating the 20-F Reconciliation Between IFRS and US GAAP Matter?
 John (Xuefeng) Jiang , Kathy R. Petroni and Isabel Yanyan Wang
Michigan State University , Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University
Date Posted: October 20, 2010
Working Paper Series
312 downloads

The Market Pricing of Special Items that are Included Versus Excluded from 'Street' Earnings
Contemporary Accounting Research, Forthcoming
 Charles Hsu and William Kross
Hong Kong University of Science & Technology and State University of New York at Buffalo - Department of Accounting
Date Posted: October 20, 2010
Accepted Paper Series

Incl. Electronic Paper The Relationship of CSR and Financial Performance: New Evidence from Indonesian Companies
Issues in Social and Environmental Accounting, Vol. 3, No. 1, 2009
 Hasan Fauzi and Kamil Idris
Sebelas Maret University and Universiti Utara Malaysia
Date Posted: October 20, 2010
Accepted Paper Series
590 downloads

Incl. Electronic Paper Evolutionary Model of Existing Competition and Voluntary Disclosure
 Manuel Nuñez-Nickel and Susana Gago-Rodríguez
Universidad Carlos III de Madrid and Universidad Carlos III de Madrid
Date Posted: October 17, 2010
Working Paper Series
103 downloads

Incl. Electronic Paper India's Tryst with GST and Accounting Convergence
 Vibhooti Malhotra
University of California, Berkeley - School of Law
Date Posted: October 17, 2010
Last Revised: March 17, 2011
Working Paper Series
132 downloads

Incl. Electronic Paper An Accountability Framework for Financial Statement Auditors and Related Research Questions
 Mark E. Peecher , Ira Solomon and Ken Trotman
University of Illinois College of Law , University of Illinois at Urbana-Champaign and University of New South Wales (UNSW) - School of Accounting
Date Posted: October 16, 2010
Last Revised: April 15, 2013
Working Paper Series
1145 downloads

Incl. Electronic Paper The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment
Journal of Accounting Research, Forthcoming
 Donal Byard , Ying Li and Yong Yu
City University of New York (CUNY) - Stan Ross Department of Accountancy , George Washington University - School of Business and University of Texas at Austin
Date Posted: October 16, 2010
Last Revised: November 23, 2010
Accepted Paper Series
691 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
629 downloads

Incl. Electronic Paper Accounting Scandals in IPO Firms: Do Underwriters and VCs Help?
Journal of Economics and Management Strategy, Vol. 19, No. 4, Winter 2010
 Anup Agrawal and Tommy Cooper
University of Alabama - Culverhouse College of Commerce & Business Administration and Louisiana Tech University
Date Posted: October 14, 2010
Accepted Paper Series
142 downloads

Incl. Electronic Paper High-Frequency Trading, Stock Volatility, and Price Discovery
 Frank Zhang
Yale School of Management
Date Posted: October 14, 2010
Last Revised: December 27, 2010
Working Paper Series
3569 downloads

Incl. Electronic Paper Capital Market Consequences of Managers’ Voluntary Disclosure Styles
 Holly Yang
University of Pennsylvania - The Wharton School
Date Posted: October 13, 2010
Last Revised: December 06, 2011
Working Paper Series
431 downloads

Pro Forma Disclosures, Audit Fees, and Auditor Resignations
Journal of Accounting and Public Policy, 31(3), 237-257
 Long Chen , Gopal V. Krishnan and Mikhail Pevzner
George Mason University - School of Management , American University and George Mason University - School of Management
Date Posted: October 13, 2010
Last Revised: May 16, 2012
Accepted Paper Series

Incl. Electronic Paper Teaching the Politics of Oil and Gas Accounting
 Robert Kevlihan
affiliation not provided to SSRN
Date Posted: October 13, 2010
Working Paper Series
145 downloads

Incl. Electronic Paper The Market Pricing of Special Items that are Included Versus Excluded From 'Street' Earnings
 Charles Hsu and William Kross
Hong Kong University of Science & Technology and State University of New York at Buffalo - Department of Accounting
Date Posted: October 12, 2010
Working Paper Series
111 downloads

Incl. Electronic Paper Share Price Formation, Market Exuberance and Accounting Design
Banque de France Foundation Research Seminar, November 23, 2010
 Yuri Biondi and Pierpaolo Giannoccolo
French National Center for Scientific Research (CNRS) and University of Bologna
Date Posted: October 11, 2010
Last Revised: November 24, 2011
Working Paper Series
229 downloads

Incl. Electronic Paper Accounts Receivable Financing and Information Asymmetry
 Hagit Levy
CUNY Baruch College
Date Posted: October 10, 2010
Working Paper Series
282 downloads

Incl. Electronic Paper Market Reactions to Accounting Policy Choices for Mergers and Acquisitions: Evidence for the Japanese Adoption of International Accounting Standards
 Tadanori Yosano and Yoshinori Shimada
Kobe University - Graduate School of Business Administration and Kobe University - Graduate School of Business Administration
Date Posted: October 10, 2010
Working Paper Series
111 downloads

Incl. Electronic Paper On Testing Business Models
 David P. Huelsbeck , Kenneth A. Merchant and Tatiana Sandino
University of Melbourne - Department of Accounting , University of Southern California - Leventhal School of Accounting and Harvard Business School - Accounting and Control
Date Posted: October 09, 2010
Working Paper Series
329 downloads


 

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