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Abstracts: 581,085
Full Text Papers: 481,802
Authors: 269,080
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SSRN eLibrary Search Results
JEL Code: M4
6,098,049 Total downloads
Showing Papers 311 - 360 of 14,839
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1 2 3 4 ... 297 | Next >
   


Incl. Electronic Paper International Evidence on the Accuracy, Sophistication and the Usefulness of Analyst Dividend Forecasts to Investors

Date Posted: December 17, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Corporate Social Responsibility Disclosure Level, External Assurance and Cost of Equity Capital
Jessica Weber
University of Nevada, Reno - Department of Accounting and Information Systems
Date Posted: December 17, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Break Even: Just Another Academic Amusement or Useful Addition to the Financial Practitioner's Toolbox
Finiz conference, Belgrade, 2014
Nemanja Stanisic and Goranka Knezevic
Singidunum University - Department for Business Economics and Singidunum University
Date Posted: December 16, 2014
Accepted Paper Series
2 downloads

Pseudo-Naive Approaches to Investment Performance Measurement
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: December 16, 2014
Working Paper Series

Incl. Electronic Paper Adoption of Sustainable Agriculture Practices: The Role of Accountability
Sina Bahramirad
University of Guelph
Date Posted: December 15, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Macroeconomic Variables and Value Creation in the Nigerian Quoted Companies
fatai A atanda , Taiwo Olufemi Asaolu and Atanda Oyerinde Adewale
Obafemi Awolowo University , Obafemi Awolowo University and Obafemi Awolowo University
Date Posted: December 15, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Social Dynamics of Justice: How the Ex-Ante and Ex-Post Justice Interplay with Formal and Informal Elements of Management Control Systems
IESE Business School Working Paper No. WP-1073-E
Josep M. Rosanas and Natalia Cuguero-Escofet
University of Navarra - IESE Business School and University of Navarra, IESE Business School
Date Posted: December 14, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Return on Political Investment in the American Jobs Creation Act of 2004
Harvard Business School Accounting & Management Unit Working Paper No. 15-050
Hui Chen , Katherine Gunny and Karthik Ramanna
University of Zurich , University of Colorado at Boulder - Department of Accounting and Harvard University - Harvard Business School
Date Posted: December 14, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Announcing the Announcement
Romain Boulland and Olivier Dessaint
ESSEC Business School and University of Toronto - Rotman School of Management
Date Posted: December 13, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper Banking Reform, Risk-Taking, and Earnings Quality – Evidence from Transition Countries
BOFIT Discussion Paper No. 19/2014
Yiwei Fang , Iftekhar Hasan and Lingxiang Li
Illinois Institute of Technology , Fordham University and SUNY at Old Westbury - School of Business
Date Posted: December 13, 2014
Working Paper Series
3 downloads

Cross-Jurisdictional Income Shifting and Tax Enforcement: Evidence from Public versus Private Multinationals
Review of Accounting Studies, Forthcoming
Christof Beuselinck , Marc Deloof and Ann Vanstraelen
Catholic University of Lille - Institut d'Économie Scientifique et de Gestion (IESEG) , University of Antwerp and Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Date Posted: December 13, 2014
Accepted Paper Series

Incl. Electronic Paper Deteminants of Accounting Students Performance
Business Education & Accreditation, v. 6 (2) p. 1-9, 2014
Tareq A. Almunais , Mishari M. Alfraih and faisal m alharbi
The Public Authority for Applied Education and Training (Kuwait) , The Public Authority for Applied Education and Training (Kuwait) and The Public Authority for Applied Education and Training (Kuwait)
Date Posted: December 13, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Assessment of Going Concern for the Italian Listed Companies: An Empirical Study
Review of Business & Finance Studies, Vol. 6, No. 1, pp. 27-34, 2015
Roberta Provasi and Patrizia Riva
Università degli Studi di Milano-Bicocca and University of Piemonte Orientale
Date Posted: December 13, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper The Hidden Message in AFS Securities of US Banks
The International Journal of Business and Finance Research, v. 8 (3) p. 59-70, 2014
Richard Zhe Wang and Menghistu Sallehu
Eastern Illinois University and Eastern Illinois University
Date Posted: December 12, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Analyst Reactions to Expectations Management in the Post-Regulation Fair Disclosure Period
The International Journal of Business and Finance Research, v. 8 (5) p. 47-58, 2014
Sherry F. Li , Fang Sun and Fengyun Wu
Rider University , CUNY Hunter College and Manhattan College
Date Posted: December 12, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Determinants of the Bias and Inaccuracy of Management Earnings Forecasts
Accounting & Taxation, v. 6 (1) p. 1-12
Andrew A. Anabila and Eun-Young Whang
University of Texas-Pan American and University of Texas-Pan American
Date Posted: December 12, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper When Do Companies Fund Their Defined Benefit Pension Plans?
Accounting & Taxation, v. 6 (1) p. 13-23, 2014
Denise A. Jones
College of William and Mary - Mason School of Business
Date Posted: December 12, 2014
Accepted Paper Series
7 downloads

Incl. Electronic Paper The Role of Derivatives in the Financial Crisis and Their Impact on Security Prices
Accounting & Taxation, v. 6 (1) p. 39-50
Ronald A Stunda
Valdosta State University
Date Posted: December 12, 2014
Accepted Paper Series
9 downloads

Incl. Electronic Paper The Impact of IFRS Adoption During the 2008 Financial Crisis on the Relationship between Yield and Accounting Variables
Accounting & Taxation, v. 6 (1) p. 51-67
Salem Lotfi Boumediene , Olfa Nafti and Emna Boumediene
Montana State University - Billings , University of Manouba and University of Manouba
Date Posted: December 12, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper Accounting and Auditing Practices in Nongovernmental Organizations: Evidence from Fiji
Accounting & Taxation, v. 6 (1) p. 69-77
Arvind Patel and Pranil Prasad
University of South Pacific and University of the South Pacific
Date Posted: December 12, 2014
Accepted Paper Series
12 downloads

Incl. Electronic Paper A Standardized Net Income Shares Model to Develop Basic Child Support Guidelines
Accounting & Taxation, v. 6 (1) p. 79-92
Juan Pablo Navarro Acevedo
University of Puerto Rico
Date Posted: December 12, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper Information Systems and Accounting Practices in Ghanaian Public Institutions
Accounting & Taxation, v. 6 (1) p. 121-132
Edward Yeboah , Kwame Owusu Kwateng and Clement Oppong
Kwame Nkrumah University of Science and Technology (KNUST) , Kwame Nkrumah University of Science and Technology (KNUST) and Kwame Nkrumah University of Science and Technology (KNUST)
Date Posted: December 12, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Grado De Familiaridad Que Tienen Los Profesores, Estudiantes Y Profesionales Con Relación a La Posible Adopción De Las Normas Internacionales De Información Financiera (Level of Familiarity of Professor, Students, and Professional with the International Financial Reporting Standards in Puerto Rico)
Revista Internacional Administración & Finanzas, v. 8 (1) p. 1-22, 2015,
Rafael Marrero Díaz
Universidad de Puerto Rico, Recinto de Río Piedras
Date Posted: December 12, 2014
Accepted Paper Series

Incl. Electronic Paper Herramientas Para El Análisis Y Validación De Ideas De Negocio (Toolkit for Analysis and Validation of Business Ideas)
Revista Global de Negocios, v. 2 (4) p. 105-123, 2014
Evaristo Colomina Climent and Leonardo Yáñez Muñoz
Universidad de Alicante (España) and Universidad de Alicante (España)
Date Posted: December 11, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper The Hidden Message in AFS Securities of US Banks
The International Journal of Business and Finance Research, v. 8 (3) p. 59-70
Richard Zhe Wang and Menghistu Sallehu
Eastern Illinois University and Eastern Illinois University
Date Posted: December 11, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Managerial Overconfidence and the Use of Level 3 Estimates Evidence from the Banking Industry
Jan Riepe
University of Tuebingen - Department of Banking
Date Posted: December 11, 2014
Working Paper Series
14 downloads

Incl. Electronic Paper Why Do Not All Firms Engage in Tax Avoidance?
FAccT Center Working Paper Nr. 19/2014
Martin Jacob , Anna Rohlfing-Bastian and Kai Sandner
WHU - Otto Beisheim School of Management , University of Tuebingen - Faculty of Economics and Social Sciences and Ludwig-Maximilians-Universität München
Date Posted: December 11, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper Ruta Seductora Hacia La Convergencia Divulgación: Niif Para Pymes (Seductive Route Towards Convergence Disclosure: IFRS for SMEs)
Revista Internacional Administración & Finanzas, v. 8 (2) p. 83-103, 2015 Forthcoming,
Aida Lozada Rivera
University of Puerto Rico
Date Posted: December 11, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper La Influencia De La Innovación Y La Información Financiera En La Competitividad De La Pequeña Y Mediana Empresa Manufacturera (The Influence of Innovation and Financial Information in Competitiveness of Manufacturing Small and Medium Sized Enterprise)
Revista Internacional Administración & Finanzas, v. 8 (2) p. 105-119, 2015 Forthcoming,
Jorge Antonio Rangel Magdaleno , Luis Aguilera Enríquez and Martha González Adame
Universidad Autónoma de Aguascalientes , Universidad Autónoma de Aguascalientes and Universidad Autónoma de Aguascalientes
Date Posted: December 11, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Competition of the Informed: Does the Presence of Short Sellers Affect Insider Selling?
Journal of Financial Economics (JFE), Forthcoming, INSEAD Working Paper No. 2014/63/FIN
Massimo Massa , Wenlan Qian , Weibiao Xu and Hong Zhang
INSEAD - Finance , National University of Singapore - NUS Business School , National University of Singapore (NUS) and PBC School of Finance
Date Posted: December 10, 2014
Last Revised: December 11, 2014
Accepted Paper Series
11 downloads

Incl. Electronic Paper Strategic Management Thinking and Practice in the Public Sector: A Strategic Planning for All Seasons?
Forthcoming in Financial Accountability and Management
Åge Johnsen
Oslo and Akershus University College of Applied Sciences
Date Posted: December 09, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Optimal Penalty and Accounting Policy
Masatomo Akita and Yusuke Osaki
Osaka University and Osaka Sangyo University
Date Posted: December 09, 2014
Working Paper Series
18 downloads

Incl. Electronic Paper Complexity and Information Content of Financial Disclosures: Evidence from Evolution of Uncertainty Following 10-K Filings
Jun Li and Xiaofei Zhao
University of Texas at Dallas and University of Texas at Dallas - Jindal School of Management
Date Posted: December 09, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper Market Reaction to Quantitative and Qualitative Order Backlog Disclosures
Ronen Feldman , Suresh Govindaraj , Joshua Livnat and Kate Suslava
Hebrew University of Jerusalem - Jerusalem School of Business Administration , Rutgers University - Rutgers Business School - Newark and New Brunswick , New York University and Rutgers, The State University of New Jersey - Accounting
Date Posted: December 08, 2014
Working Paper Series
30 downloads

Incl. Electronic Paper Does Managerial Sentiment Affect Accrual Estimates? Evidence from the Banking Industry
Paul Hribar , Sam Melessa , R. Christopher Small and Jaron H. Wilde
University of Iowa - Henry B. Tippie College of Business , University of Iowa - Department of Accounting , University of Iowa - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Date Posted: December 08, 2014
Working Paper Series
30 downloads

Incl. Electronic Paper Citation-Based Accounting Education Research Rankings
K Mark Metcalf , Kevin Stocks , 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: December 07, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper Accounting Institution Citation-Based Research Rankings by Topical Area and Methodology
Noah Myers , Neal M. Snow , Scott L. Summers and David A. Wood
Brigham Young University , University of South Florida - School of Accountancy , Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: December 07, 2014
Working Paper Series
17 downloads

Are Joint Audits Associated with Higher Audit Fees?
European Accounting Review, Forthcoming
Paul André , Géraldine Broye , Christopher K. M. Pong and Alain Schatt
ESSEC Business School - Accounting and Management Control Department , EM Strasbourg Business School , Nottingham University Business School and University of Lausanne, HEC-Lausanne
Date Posted: December 07, 2014
Accepted Paper Series

Incl. Electronic Paper Auditor Perceptions of Audit Workloads, Audit Quality, and the Auditing Profession
Julie Persellin , Jaime J. Schmidt and Michael S. Wilkins
Trinity University , University of Texas at Austin and Trinity University
Date Posted: December 07, 2014
Working Paper Series
36 downloads

Incl. Electronic Paper Assumptions for a Combination of Public Value and Performance Management
Department of Management, Università Ca' Foscari Venezia Working Paper No. 27/2014,
Salvatore Russo
Ca Foscari University of Venice
Date Posted: December 07, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Enforcement and Managers’ Collective Preference Toward Mandatory Disclosure
Benedikt Franke and Li Zhang
University of Mannheim and University of Mannheim - Department of Business Administration and Accounting
Date Posted: December 06, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper How Reliably Do Financial Statement Proxies Identify Tax Avoidance?
Rock Center for Corporate Governance at Stanford University Working Paper No. 200
Lisa De Simone , Jordan Nickerson , Jeri K. Seidman and Bridget Stomberg
Stanford Graduate School of Business , Boston College , University of Texas at Austin - McCombs School of Business and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: December 06, 2014
Last Revised: December 08, 2014
Working Paper Series
76 downloads

Incl. Electronic Paper Why Do Firms Go Grey? Evidence on the Costs of IFRS Compliance and Enforcement
Joerg-Markus Hitz and Stephanie Müller-Bloch
University of Goettingen and University of Goettingen
Date Posted: December 05, 2014
Working Paper Series
23 downloads

Incl. Electronic Paper External Audit Quality and Ownership Structure: Interaction and Impact on Earnings Management of Industrial and Commercial Tunisian Sectors
Journal of Economics, Finance & Administrative Science, Vol. 19, p. 78, 2014
Amel Kouaib and Anis Jarboui
University of Sfax - Faculty of Economics and Management (FSEGS) and University of Sfax - Faculty of Economics and Management (FSEGS)
Date Posted: December 05, 2014
Accepted Paper Series
21 downloads

Incl. Electronic Paper The Effect of Forecast Accuracy on the Timing of Information
Christian Hofmann and Naomi Rothenberg
Ludwig-Maximilians-Universität München - Faculty of Business Administration (Munich School of Management) and University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: December 05, 2014
Working Paper Series
26 downloads

Incl. Electronic Paper Pay Me Now (and Later): Bonus Boosts Before Pension Freezes and Executive Departures
Irina Stefanescu , Kangzhen Xie and Jun Yang
Federal Reserve Board, Washington D.C. , University of Arkansas, Fayetteville - Sam M. Walton College of Business and Indiana University - Kelley School of Business - Department of Finance
Date Posted: December 05, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Post-IFRS Revaluation Adjustments and Executive Compensation
Kevin C. W. Chen and Feng Tang
Hong Kong University of Science and Technology and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: December 04, 2014
Working Paper Series
26 downloads

Incl. Electronic Paper Product Market Competition Shocks, Firm Performance, and CEO Turnover
Sudipto Dasgupta , Xi Li and Yan Albert Wang
Hong Kong University of Science & Technology - Department of Finance , Hong Kong University of Science & Technology and The University of Alabama - Department of Economics, Finance & Legal Studies
Date Posted: December 04, 2014
Working Paper Series
21 downloads

Effect of Earning Per Shares (EPS) and Return on Assets (ROA) Against Share Price on Coal Mining Company Listed in Indonesia Stock Exchange
Wiwi Idawati
Magister Akuntansi STEI Indonesia
Date Posted: December 04, 2014
Working Paper Series

Incl. Electronic Paper Audit Committees of Public Interest Entities in Europe
European Corporate Governance Institute (ECGI) - Law Working Paper No. 276/2014
Christoph Van der Elst
Tilburg Law School
Date Posted: December 03, 2014
Working Paper Series
21 downloads


 

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