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Abstracts: 602,495
Full Text Papers: 500,441
Authors: 278,939
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  Last 12 months:
63,302

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To date: 85,310,528
Last 12 months: 10,899,744
Last 30 days: 1,111,731

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Total References: 9,075,753
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94,530
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SSRN eLibrary Search Results
JEL Code: M4
6,293,372 Total downloads
Showing Papers 3,061 - 3,110 of 15,136
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1 2 3 4 ... 303 | Next >
   


Incl. Electronic Paper Examining Key Determinants of International Financial Reporting Standards (IFRS) Adoption in Vietnam: An Institutional Perspective
PhD thesis submitted in fulfillment of the requirements for the degree of Doctor of Philosophy, Swinburne University of Technology, 2014
Duc Hong Thi Phan
RMIT University Vietnam
Date Posted: April 17, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper The Relationship between Sustainability Performance and Sustainability Disclosure Quality – Hard Numbers Beat Smooth Talk
University of Zurich, Institute of Business Administration, UZH Business Working Paper No. 355
Katrin Hummel and Christian Schlick
University of Zurich and University of Zurich - Department of Business Administration
Date Posted: April 17, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper The Effect of CEO IT Expertise on the Information Environment: Evidence from Earnings Forecasts and Announcements
Jacob Haislip and Vernon J. Richardson
University of North Texas and University of Arkansas at Fayetteville
Date Posted: April 17, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper Short Selling and Firms’ Disclosure of Bad News: Evidence from Regulation SHO
Greg Clinch , Wei Li and Yunyan Zhang
University of Melbourne - Department of Accounting , University of Melbourne and University of Melbourne
Date Posted: April 17, 2015
Working Paper Series
5 downloads

Addressing Information Needs to Reduce the Audit Expectation Gap: Evidence from Dutch Bankers, Audited Companies and Auditors
International Journal of Auditing (Forthcoming)
Robin Litjens , Joost van Buuren and Ruud Vergoossen
Tilburg University - CentER and Department of Accountancy , Nyenrode Business University and Nyenrode Business University
Date Posted: April 17, 2015
Accepted Paper Series

Incl. Electronic Paper Caracterización de la auditoría de las contraprestaciones a cargo de concesionarios y prestadores de servicios de telecomunicaciones, a la luz de contratos interadministrativos Mintic-Universidad Nacional de Colombia (Audit Characterization of Compensations in Charge of Concessionaries and Telecommunications Service Providers in the Light of Mintic-National University of Colombia's Interadministrative Contracts)
Universidad Nacional de Colombia Working Paper No. 14
Luis Fernando Valenzuela
National University of Colombia
Date Posted: April 16, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Political Contributions and the Auditor-Client Relationship
Frank Heflin and Dana Wallace
Florida State University - College of Business and University of Central Florida
Date Posted: April 15, 2015
Working Paper Series
7 downloads

Social Trust and Auditor Reporting Conservatism
Deqiu Chen , li li , Xuejiao Liu and Gerald J. Lobo
University of International Business and Economics (UIBE) - Business School , University of International Business and Economics (UIBE) , University of International Business and Economics and University of Houston - C.T. Bauer College of Business
Date Posted: April 14, 2015
Working Paper Series

Incl. Electronic Paper Forensic Investigation and Forensic Audit Methodology in a Computerized Work Environment
Godwin Emmanuel Oyedokun
The Chartered Institute of Taxation of Nigeria
Date Posted: April 12, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper Funds Statements: The APB Was Twice Behind the Curve
Accounting Historians Journal, Forthcoming
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Date Posted: April 12, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper Análise do Impacto do IFRS em Indicadores Financeiros em Empresas Brasileiras (Analysis of the Impact of IFRS Adoption on Financial Variables for Brazilian Companies)
Marcos Antonio Ferreira , Eduardo Flores , Clarice Carneiro Martins and Joelson Oliveira Sampaio
FIAP , University of Sao Paulo (USP) , University of Sao Paulo (USP) and University of Sao Paulo (USP) - Department of Economics
Date Posted: April 09, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper Particularis de Computis et Scripturis y las Matemáticas Islámicas y Europeas (Particularis of Computis Et Scripturis and Islamic and European Mathematics)
Nohora García
National University of Colombia
Date Posted: April 08, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper The Determinants of Financial Ratio Disclosures and Quality: Evidence from an Emerging Market
International Journal of Accounting and Financial Reporting, Vol. 5, No. 1, 2015
Ben Kwame Agyei-Mensah
Solbridge International School of Business
Date Posted: April 08, 2015
Accepted Paper Series
11 downloads

Incl. Electronic Paper El Reconocimiento Contextual y el Aprendizaje de las Publicaciones Internacionales en Contabilidad (Contextual Recognition and Learning of International Accounting Journals)
Mauricio Gómez Villegas
National University of Colombia - School of Management and Accounting
Date Posted: April 08, 2015
Working Paper Series
6 downloads

Mandatory Disclosure Quality, Inside Ownership, and Cost of Capital
European Accounting Review, Vol. 24, No. 1, pp. 1-29, 2015
John E. Core , Luzi Hail and Rodrigo S. Verdi
Massachusetts Institute of Technology (MIT) - Sloan School of Management , University of Pennsylvania - The Wharton School and Massachusetts Institute of Technology (MIT)
Date Posted: April 07, 2015
Accepted Paper Series

Incl. Electronic Paper Looking Through the Fraud Triangle: A Review and Call for New Directions
Clinton Free
UNSW School of Business
Date Posted: April 07, 2015
Working Paper Series
27 downloads

Can Data Analytics Preprocessing Methods Improve Fraud Prediction?
Johan Perols , Robert M. Bowen , Carsten Zimmermann and Basamba Samba
University of San Diego - School of Business Administration , University of San Diego - School of Business Administration , University of San Diego - School of Business Administration and Independent
Date Posted: April 07, 2015
Working Paper Series

Incl. Electronic Paper Equity Value as a Function of (Eps1, Eps2, Dps1, Bvps, Beta): Concepts and Realities
Prof. James A. Ohlson and Erik Johannesson
Hong Kong Polytechnic University - School of Accounting and Finance and Columbia University - Columbia Business School
Date Posted: April 07, 2015
Working Paper Series
86 downloads

Incl. Electronic Paper An Improved Accrual Model Incorporating Conditional Conservatism
Fox School of Business Research Paper No. 15-055
Sudipta Basu and Dmitri Byzalov
Temple University - Department of Accounting and Temple University - Fox School of Business and Management
Date Posted: April 06, 2015
Last Revised: April 14, 2015
Working Paper Series
53 downloads

Incl. Electronic Paper Do Accounting Errors Breed Fraud?
Kelley School of Business Research Paper No. 15-29
Vivian W. Fang , Allen Huang and Wenyu Wang
University of Minnesota - Twin Cities - Department of Accounting , Hong Kong University of Science and Technology - Department of Accounting and Indiana University - Kelley School of Business - Department of Finance
Date Posted: April 06, 2015
Last Revised: April 14, 2015
Working Paper Series
77 downloads

Incl. Electronic Paper Viability of Some Applied Cost Systems in Manufacturing Firms: Egypt's Case
Scientific Papers Series Management, Economic Engineering in Agricultural and Rural Development, Bucharest, Romania,15(1):11-17, 2015
Karim Mamdouh Abbas
Modern University for Technology and Information (MTI)
Date Posted: April 05, 2015
Accepted Paper Series
11 downloads

Incl. Electronic Paper Say-on-Pay Votes: The Role of the Media
European Accounting Review, Forthcoming
Reggy Hooghiemstra , Yu Flora Kuang and Bo Qin
University of Groningen - Faculty of Economics and Business , VU University Amsterdam and University of Amsterdam
Date Posted: April 04, 2015
Accepted Paper Series
17 downloads

Incl. Electronic Paper Market Reaction to Intangible Asset Value: Evidence on SG&A Expenditure
Rajiv D. Banker , Rong Huang , Ramachandra (Ram) Natarajan and Sha Zhao
Temple University - Department of Accounting , City University of New York (CUNY) - Stan Ross Department of Accountancy , University of Texas at Dallas - Department of Accounting & Information Management and Oakland University - Department of Accounting and Finance
Date Posted: April 04, 2015
Working Paper Series
43 downloads

Incl. Electronic Paper A Contracting Theory for Predicting and Managing Cost Behavior
Philip Beaulieu
University of Calgary
Date Posted: April 04, 2015
Working Paper Series
35 downloads

Incl. Electronic Paper What are the Drivers of Audit Quality after an Auditor Change? European Evidence from Voluntary and Mandatory Auditor Switches
Ulf Mohrmann
University of Konstanz - Department of Economics
Date Posted: April 04, 2015
Working Paper Series
33 downloads

Incl. Electronic Paper Predicting Large Negative Stock Returns: The Trouble Score
B. Korcan Ak
University of California, Berkeley - Haas School of Business
Date Posted: April 04, 2015
Last Revised: April 06, 2015
Working Paper Series
164 downloads

Incl. Electronic Paper The Influence of Mood on Subordinates’ Ability to Resist Coercive Pressure in Public Accounting
Contemporary Accounting Research, Forthcoming
Eric N. Johnson , D. Jordan Lowe and Philip Reckers
University of Wyoming , Arizona State University (ASU) and Arizona State University (ASU) - School of Accountancy
Date Posted: April 04, 2015
Accepted Paper Series
31 downloads

Incl. Electronic Paper Does EVA Beat Earnings? A Literature Review of the Evidence Since Biddle et al. (1997)
Toft, J. S., Lueg, R. 2015. Does EVA beat earnings? A literature review of the evidence since Biddle et al. (1997).Corporate Ownership & Control / Volume 12, Issue 2, p. 8-18, Winter 2015.
Jon Toft and Rainer Lueg
University of Aarhus and University of Aarhus
Date Posted: April 04, 2015
Last Revised: April 08, 2015
Accepted Paper Series
54 downloads

Incl. Electronic Paper 股权分置改革与IPO前后盈余管理行为研究 (Split-Share Structure Reform and Earning Management between Pre-IPO and Post-IPO)
Junxiong Fang Sr.
Fudan University - School of Management
Date Posted: April 03, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper The Impact of Investor Horizon on Say-on-Pay Voting
Konstantinos Stathopoulos and Georgios Voulgaris
University of Manchester - Manchester Business School and University of Warwick - Warwick Business School
Date Posted: April 03, 2015
Working Paper Series
20 downloads

Incl. Electronic Paper Organizing Public Good Provision: Lessons from Managerial Accounting
Universitat Pompeu Fabra, Economics and Business Working Paper Series 1445
Benito Arruñada and Stephen Hansen
Universitat Pompeu Fabra and Universitat Pompeu Fabra
Date Posted: April 03, 2015
Working Paper Series
28 downloads

Inside the 'Black Box' of Sell-Side Financial Analysts
Journal of Accounting Research, Vol. 53, No. 1, 2015, Fox School of Business Research Paper No. 15-056
Lawrence D. Brown , Andrew C. Call , Michael B. Clement and Nathan Y. Sharp
Temple University - Department of Accounting , Arizona State University (ASU) - School of Accountancy , University of Texas at Austin - Department of Accounting and Texas A&M University (TAMU) - Department of Accounting
Date Posted: April 03, 2015
Last Revised: April 15, 2015
Accepted Paper Series

Incl. Electronic Paper Does International Accounting Standard No. 27 Improve Investment Efficiency?
Journal of Accounting, Auditing and Finance, Forthcoming
Audrey Wen‐Hsin Hsu , Boochun Jung and Hamid Pourjalali
National Taiwan University , University of Hawaii at Manoa and University of Hawaii - School of Accountancy
Date Posted: April 02, 2015
Accepted Paper Series
34 downloads

Does National Culture Influence Corporate Carbon Disclosure Propensity?
Journal of International Accounting Research, Forthcoming
Le Luo and Qingliang Tang
University of Newcastle (Australia) and University of Western Sydney
Date Posted: April 02, 2015
Accepted Paper Series

Incl. Electronic Paper Corporate Use of Social Media
Michael J. Jung , James P. Naughton , Ahmed Tahoun and Clare Wang
New York University - Leonard N. Stern School of Business , Northwestern University - Kellogg School of Management , London Business School and Northwestern University - Kellogg School of Management
Date Posted: April 01, 2015
Working Paper Series
96 downloads

Incl. Electronic Paper Accruals, Cash Flows, and Operating Profitability in the Cross Section of Stock Returns
Chicago Booth Research Paper No. 15-12, Fama-Miller Working Paper
Ray Ball , Joseph Gerakos , Juhani T. Linnainmaa and Valeri V. Nikolaev
University of Chicago , University of Chicago - Booth School of Business , University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Date Posted: April 01, 2015
Working Paper Series
257 downloads

Incl. Electronic Paper Do Improvements in the Information Environment Enhance Insiders’ Ability to Learn from Outsiders?
Gilberto R. Loureiro and Alvaro G. Taboada
University of Minho - School of Economics and Management and University of Tennessee
Date Posted: April 01, 2015
Working Paper Series
15 downloads

Incl. Electronic Paper Capital Market Development and the Strength of Financial Auditing and Reporting Standards
Henry L. Friedman
University of California, Los Angeles (UCLA) - Accounting Area
Date Posted: April 01, 2015
Working Paper Series
35 downloads

Incl. Electronic Paper Navigating the Legal Risks of Daily Fantasy Sports: A Detailed Primer in Federal and State Gambling Law
University of Illinois Law Review, 2016 Forthcoming
Marc Edelman
City University of New York - Baruch College, Zicklin School of Business
Date Posted: April 01, 2015
Accepted Paper Series
221 downloads

Incl. Electronic Paper Fair Value Accounting and Firm Indebtedness – Evidence from Business Combinations Under Common Control
Massimiliano Bonacchi , Antonio Marra II and Ron Shalev
University of Naples , Bocconi University - Department of Accounting and New York University (NYU) - Leonard N. Stern School of Business
Date Posted: April 01, 2015
Last Revised: April 02, 2015
Working Paper Series
30 downloads

Customer Concentration, Corporate Social Responsibility and Idiosyncratic Risk
Ahsan Habib , Mostafa Monzur Hasan and Md. Borhan Uddin Bhuiyan
Massey University , Curtin University and Massey University
Date Posted: March 30, 2015
Working Paper Series

Incl. Electronic Paper Private Lenders’ Demand for Audit
Richard Baylis , Pete Burnap , Mark Clatworthy , Mahmoud Gad and Christopher K. M. Pong
Cardiff Business School , University of Wales System - Cardiff University , University of Bristol, Department of Accounting and Finance , University of Bristol, Department of Accounting and Finance and Nottingham University Business School
Date Posted: March 30, 2015
Last Revised: April 14, 2015
Working Paper Series
73 downloads

Incl. Electronic Paper The Importance of Aggressive Tax Planning to the Diversion of Corporate Resources: Evidence from Chinese Public Firms
Andrew M. Bauer , Junxiong Fang Sr. , Jeffrey Pittman , Yinqi Zhang and Yuping Zhao
University of Illinois at Urbana-Champaign - Department of Accountancy , Fudan University - School of Management , Memorial University of Newfoundland (MUN) - Faculty of Business Administration , American University and University of Houston
Date Posted: March 30, 2015
Last Revised: April 02, 2015
Working Paper Series
27 downloads

Incl. Electronic Paper Do Audit Report Disclosures Lead to Increased Liability Exposure? An Investigation of Jurors’ Consideration of Auditors’ Disclosure of Significant Deficiencies in Internal Control
Jillian R. Phillips
University of San Diego - School of Business Administration
Date Posted: March 29, 2015
Working Paper Series
52 downloads

Incl. Electronic Paper Expanding Financial Education and Planning Opportunities Through Service-Learning
Financial Services Review, 18(3), 157-175, 2009
Lance Palmer , Joseph W. Goetz and Swarn Chatterjee
University of Georgia , University of Georgia and University of Georgia
Date Posted: March 29, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper Criterios De Valoración En Contabilidad Y Su Impacto Sobre La Representación De La Realidad Económica Organizacional (Insides in Accounting and Its Impact on the Representation of Economic Reality Organizational)
Jorge Suárez Tirado
National University of Colombia
Date Posted: March 28, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Internal Auditors’ Perceptions of the Likelihood of Earnings Management: The Impact of Type of Earnings Manipulation, Audit Frequency, and Auditor Objectivity
Dereck Barr-Pulliam
University of Wisconsin - Madison
Date Posted: March 28, 2015
Last Revised: April 14, 2015
Working Paper Series
16 downloads

Incl. Electronic Paper Impact of IFRS Adoption on Financial Statements of Select Indian Companies
Osmania Journal of International Business Studies, Vol. X, No. 1, January-June 2015
Achalapathi Venkat Kamarajugadda and P. Bhanu Sireesha
Osmania University (OU) and Freelance Researcher
Date Posted: March 28, 2015
Accepted Paper Series
19 downloads

Incl. Electronic Paper The Determinants and Consequences of Tax Audits: Some Evidence from China
Clive S. Lennox , Wanfu Li , Jeffrey Pittman and Zi-Tian Wang
Nanyang Technological University , Fuzhou University , Memorial University of Newfoundland (MUN) - Faculty of Business Administration and Shanghai University of Finance and Economics
Date Posted: March 27, 2015
Working Paper Series
49 downloads

Missing R&D
Journal of Accounting & Economics (JAE), Forthcoming
Ping-Sheng Koh and David M. Reeb
Hong Kong University of Science & Technology - Department of Accounting and National University of Singapore
Date Posted: March 27, 2015
Last Revised: April 04, 2015
Accepted Paper Series


 

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