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Abstracts: 587,428
Full Text Papers: 487,755
Authors: 271,877
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Last 12 months: 10,298,883
Last 30 days: 819,068

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SSRN eLibrary Search Results
JEL Code: M41
4,942,295 Total downloads
Showing Papers 3,241 - 3,290 of 10,764
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1 2 3 4 ... 216 | Next >
   


Incl. Electronic Paper Protect or Pay? Promoting Internal Whistleblowing
Cynthia P. Guthrie and Eileen Zalkin Taylor
Bucknell University and North Carolina State University
Date Posted: January 28, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper The Impact of Corporate Sustainability Performance on Information Asymmetry in European Capital Markets
Jan Diebecker and Friedrich Sommer
University of Muenster - Accounting Center and University of Muenster
Date Posted: January 28, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Questions of Formation of the Report on Financial Results
Larisa Nikandrova and Galina Aleksandrovna Skachko
Russian Presidential Academy of National Economy and Public Administration (RANEPA) and Independent
Date Posted: January 27, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper Does IFRS Adoption Influence Financial Reporting? An Empirical Study on Financial Institutions
Journal of Business and Management, Vol. 20, No. 1, 2014
Yusuf Mohammed Nulla
Arab Open University Kuwait
Date Posted: January 26, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper Synergy between Accounting Disclosures and Forward-Looking Information in Stock Prices
Anil Arya , Brian Mittendorf and Ram Ramanan
Ohio State University (OSU) - Fisher College of Business , Ohio State University (OSU) - Fisher College of Business and University of California, Davis
Date Posted: January 25, 2015
Working Paper Series
12 downloads

Incl. Electronic Paper Analysts’ Earnings Forecasts and Technological Conditions in the Firm's Investment Environment
Journal of Contemporary Accounting and Economics, Forthcoming
David Lambert , Zoltan P. Matolcsy and Anne Wyatt
London Business School , University of Technology Sydney (UTS) - School of Accounting and University of Queensland
Date Posted: January 24, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper Capital Expenditures and Firm Performance: Evidence from a Cross-Sectional Analysis of Stock Returns
Adriana S. Cordis and Chris Kirby
Winthrop University - College of Business Administration and UNC Charlotte - Belk College of Business
Date Posted: January 24, 2015
Working Paper Series
12 downloads

Incl. Electronic Paper Overnight Returns and 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 24, 2015
Working Paper Series
15 downloads

Incl. Electronic Paper Common Auditors in M&A Transactions
Ye Cai , Yongtae Kim , Jong Chool Park and Hal D. White
Santa Clara University - Leavey School of Business , Santa Clara University - Leavey School of Business , Old Dominion University and Penn State University
Date Posted: January 24, 2015
Working Paper Series
11 downloads

Incl. Electronic Paper Do Analysts Forecasts Vary Too Much?
Russell J. Lundholm and Rafael Rogo
University of British Columbia - Sauder School of Business and University of British Columbia - Sauder School of Business
Date Posted: January 23, 2015
Working Paper Series
16 downloads

Conservatism in Residual Income Models: Theory and Supporting Evidence
Accounting and Business Research, 2015
Pengguo Wang and David J. Ashton
Xfi, University of Exeter and University of Bristol - Department of Economics
Date Posted: January 22, 2015
Accepted Paper Series

Incl. Electronic Paper Can Borrowers Credibly Reveal the Accuracy of Private Information in Debt Contract Negotiations?
Peter R. Demerjian , John Donovan and Jared N. Jennings
University of Washington - Michael G. Foster School of Business , Washington University in Saint Louis - John M. Olin Business School and Washington University in St. Louis
Date Posted: January 21, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper IFRS Adoption and the Predictive Power of Earnings Components
Verônica de Fátima Santana , Raquel Wille Sarquis and Alex Augusto Timm Rathke
University of Sao Paulo (USP) - Department of Accounting and Control , FEA-USP and School of Economics, Business and Accounting of University of São Paulo
Date Posted: January 21, 2015
Last Revised: January 24, 2015
Working Paper Series
14 downloads

Incl. Electronic Paper Directors' and Officers' Liability Insurance, Independent Director Behavior and Governance Effect
Ning Jia and Xuesong Tang
Tsinghua University - School of Economics & Management and Southwestern University of Finance and Economics
Date Posted: January 21, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper Flight to Quality in International Markets: Political Uncertainty and Investors’ Demand for Financial Reporting Quality
Feng Chen , Ole-Kristian Hope , Qingyuan Li and Xin Wang
University of Toronto - Rotman School of Management , University of Toronto - Rotman School of Management , Wuhan University - School of Economics and Management and University of Hong Kong - School of Business
Date Posted: January 20, 2015
Working Paper Series
44 downloads

Incl. Electronic Paper The IFRS as Tax Base: Potential Impact on a Small Open Economy
European Financial and Accounting Journal, 2014, 9(4): pp. 59-75
David Procházka
University of Economics, Prague
Date Posted: January 20, 2015
Last Revised: January 22, 2015
Accepted Paper Series
14 downloads

Incl. Electronic Paper The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting Profession
Chicago Booth Research Paper No. 15-03
Matthew J. Bloomfield , Ulf Brüggemann , Hans Bonde Christensen and Christian Leuz
University of Chicago - Booth School of Business , Humboldt University of Berlin - School of Business and Economics , University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Date Posted: January 19, 2015
Last Revised: January 24, 2015
Working Paper Series
90 downloads

Incl. Electronic Paper R. J. Chambers on Securities and Obscurities: His Contribution to the British Debate on Inflation Accounting in the 1970s
Martin Emanuel Persson and Christopher J. Napier
University of Western Ontario - Richard Ivey School of Business and University of London - Royal Holloway College - School of Management
Date Posted: January 19, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Accounting is the Message: An Undermining, Overmining, and Duomining Critique
Martin Emanuel Persson and Christopher J. Napier
University of Western Ontario - Richard Ivey School of Business and University of London - Royal Holloway College - School of Management
Date Posted: January 19, 2015
Working Paper Series
10 downloads

Incl. Electronic Paper Private Ownership and the Cost of Debt: Evidence from the Bond Market
Brad Badertscher , Dan Givoly , Sharon P. Katz and Hanna Lee
University of Notre Dame , Pennsylvania State University, Smeal College of Business , Columbia Business School - Accounting, Business Law & Taxation and University of Maryland - Robert H. Smith School of Business
Date Posted: January 17, 2015
Last Revised: January 18, 2015
Working Paper Series
43 downloads

Incl. Electronic Paper Bank Loan Price Reactions to Corporate Events: Evidence from Traded Syndicated Loans
Kelley School of Business Research Paper No. 15-14
Matthew T. Billett , Redouane Elkamhi , David C. Mauer and Raunaq S. Pungaliya
Indiana University - Kelley School of Business - Department of Finance , University of Toronto , University of Iowa and Sungkyunkwan University (SKK) Graduate School of Business
Date Posted: January 17, 2015
Working Paper Series
32 downloads

Incl. Electronic Paper Does Pressure to Satisfy Clients Influence How Auditors Perceive and Respond to Client Persuasion?
Sanaz Aghazadeh and Kris J. Hoang
Lehigh University and Tulane University - Freeman School of Business
Date Posted: January 16, 2015
Working Paper Series
16 downloads

Incl. Electronic Paper The Effects of Current and Expanded Analyst Ownership Disclosure on Nonprofessional Investors’ Judgments and Decision-Making
Robert Marley and Mark J. Mellon
University of Tampa and University of South Florida
Date Posted: January 16, 2015
Working Paper Series
16 downloads

Incl. Electronic Paper Value-Relevance of Investment Forecasts and Reliability of Forecast Information
Yoshinori Shimada
Iwate University
Date Posted: January 15, 2015
Working Paper Series
17 downloads

Incl. Electronic Paper Making Sense of One Dollar CEO Salaries
Contemporary Accounting Research, Forthcoming
Sophia J. W. Hamm , Michael J. Jung and Clare Wang
Ohio State University (OSU) - Fisher College of Business , New York University - Leonard N. Stern School of Business and Northwestern University - Kellogg School of Management
Date Posted: January 15, 2015
Accepted Paper Series
29 downloads

Incl. Electronic Paper Effect of Concession-Timing Strategies in Auditor-Client Negotiations: It Matters Who is Using Them
Yan Sun , Hun-Tong Tan and Jixun Zhang
Lanzhou University-School of management , Nanyang Technological University (NTU) - Division of Accounting and Nankai University-Business School
Date Posted: January 14, 2015
Working Paper Series
19 downloads

Incl. Electronic Paper Understanding the Variation in the Information Content of Earnings: A Return Decomposition Analysis
Fisher College of Business Working Paper No. 2015-03-01, Charles A. Dice Center Working Paper No. 2015-01
Kewei Hou , Yinglei Zhang and Zili Zhuang
Ohio State University (OSU) - Department of Finance , The Chinese University of Hong Kong (CUHK) - School of Accountancy and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Date Posted: January 14, 2015
Working Paper Series
46 downloads

Incl. Electronic Paper ¿Es La Mcvl Representativa De Las Prestaciones Del Sistema Público De Pensiones? (Is the Continuous Sample of Working Lives (CSWL) Representative of the Benefits Provided by the Spanish Public Pension System?)
Juan Manuel Pérez Salamero González , Marta Regúlez-Castillo and Carlos Vidal-Meliá
University of Valencia - Department of Financial Economics , University of the Basque Country - Faculty of Economic Science and Business Studies and University of Valencia - Department of Financial Economics
Date Posted: January 13, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper The Spillover Effect of Fraud Allegations Against Chinese Reverse Mergers
Masako N. Darrough
City University of New York - Baruch College - Stan Ross Department of Accountancy
Date Posted: January 12, 2015
Working Paper Series
27 downloads

Incl. Electronic Paper Does Firm Life Cycle Inform the Relation between Book-Tax Differences and Earnings Persistence?
Katharine D. Drake
University of Arizona - Department of Accounting
Date Posted: January 11, 2015
Working Paper Series
42 downloads

Incl. Electronic Paper Aggregate Cost Stickiness in GAAP Financial Statements and Future Unemployment Rate
Florent Rouxelin , Wan Wongsunwai and Nir Yehuda
University of New South Wales (UNSW) , Northwestern University and University of Texas at Dallas - Department of Accounting & Information Management
Date Posted: January 11, 2015
Working Paper Series
22 downloads

Incl. Electronic Paper Is Earnings Guidance Associated with Less Firm Innovation?
Shuping Chen , Kelly Huang and Brent Y. Lao
University of Texas at Austin - Red McCombs School of Business , Florida International University and Florida International University (FIU)
Date Posted: January 11, 2015
Working Paper Series
52 downloads

Incl. Electronic Paper Uniform vs. Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination Role
Qi Chen , Tracy Lewis , Katherine Schipper and Yun Zhang
Duke University - Fuqua School of Business , Duke University , Duke University - Fuqua School of Business and George Washington University
Date Posted: January 11, 2015
Working Paper Series
33 downloads

Incl. Electronic Paper Improving Profitability Forecasts with Information on Earnings Quality
Matthias Demmer
Free University of Berlin (FUB) - Department of Business and Economics
Date Posted: January 11, 2015
Working Paper Series
44 downloads

The Persistence of International Accounting Differences as Measured on Transition to IFRS
Accounting and Business Research, January 2015
Niclas Hellman , Sidney J. Gray , Richard Donald Morris and Axel Haller
Stockholm School of Economics , University of Sydney , UNSW Australia Business School, School of Accounting and University of Linz - Institut für Revisions, Treuhand-und Rechnungswesen
Date Posted: January 11, 2015
Accepted Paper Series

Incl. Electronic Paper ROI and Profitability Index: A Note on Managerial Performance
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: January 10, 2015
Working Paper Series
15 downloads

Incl. Electronic Paper Created Value as Sustainability KPIs for Integrated Reporting
Tomoki Oshika and Chika Saka
Waseda University and Kwansei Gakuin University
Date Posted: January 10, 2015
Working Paper Series
45 downloads

The Effectiveness of Credit Rating Agency Monitoring: Evidence from Asset Securitizations
Accounting Review, Forthcoming
Samuel B. Bonsall IV , Kevin Koharki and Monica Neamtiu
Ohio State University (OSU) - Department of Accounting & Management Information Systems , Washington University in St. Louis and University of Arizona - Eller College of Management
Date Posted: January 10, 2015
Accepted Paper Series

Incl. Electronic Paper Revaluation and the the Internal Audit Limits that Influence the Financial-Accounting Activity
Social Economic Debates 2014, Vol. 3, No. 2
Dragos Zaharia , Luminita Dragne and Doina Maria Tilea
Social Economic Debates , "Dimitrie Cantemir" Christian University and "Dimitrie Cantemir" Christian University
Date Posted: January 10, 2015
Accepted Paper Series
11 downloads

Reporting Regulatory Environments and Earnings Management: U.S. and Non-U.S. Firms Using U.S. GAAP or IFRS
Accounting Review, Forthcoming, Kelley School of Business Research Paper No. 15-12
Mark E. Evans , Richard W. Houston , Michael F. Peters and Jamie H. Pratt
Wake Forest University , University of Alabama , University of Maryland and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: January 10, 2015
Accepted Paper Series

Incl. Electronic Paper Cómo Interpretar Adecuadamente Las Razones Financieras. (How to Read Properly Financial Ratios.)
Davila, Ricardo & Ignacio Vélez-Pareja, 1986. Cómo interpretar adecuadamente las razones financieras. Cuadernos de Administración (Universidad Javeriana), No. 9, Abril, 1987, pp. 37-51 ,
Miguel Ricardo Davila and Ignacio Velez-Pareja
Pontifical University Javeriana Cali and Grupo Consultor CAV Capital Advisory & Valuation
Date Posted: January 10, 2015
Last Revised: January 12, 2015
Accepted Paper Series
7 downloads

Incl. Electronic Paper Earnings Restatements and Characteristics of Corporate Executives: Evidence from Japan
Masashi Okumura
Waseda University - Graduate School of Commerce
Date Posted: January 08, 2015
Working Paper Series
17 downloads

Incl. Electronic Paper Accounting Statement Footnotes Contextual Association with Firm Financial Characteristics in the Oil and Gas Industry
Zane L. Swanson and Azam Habibi
University of Central Oklahoma and University of Central Oklahoma
Date Posted: January 08, 2015
Working Paper Series
13 downloads

Incl. Electronic Paper Market (In)Attention and Earnings Announcement Timing
Rock Center for Corporate Governance at Stanford University Working Paper No. 201, Stanford University Graduate School of Business Research Paper No. 15-8
Ed deHaan , Terry J. Shevlin and Jacob R. Thornock
Stanford Graduate School of Business , University of California-Irvine and University of Washington - Michael G. Foster School of Business
Date Posted: January 07, 2015
Last Revised: January 22, 2015
Working Paper Series
79 downloads

Incl. Electronic Paper The Impact of IFRS on the Relationship between Conservatism and Investment Efficiency
Comptabilité Contrôle Audit, Forthcoming,
Paul André , Andrei Filip and Sophie Marmousez
ESSEC Business School - Accounting and Management Control Department , ESSEC Business School and HEC Montreal
Date Posted: January 07, 2015
Accepted Paper Series
39 downloads

Incl. Electronic Paper Auditor Lobbying on Accounting Standards
Harvard Business School Accounting & Management Unit Working Paper No. 15-055
Abigail M. Allen , Karthik Ramanna and Sugata Roychowdhury
Harvard Business School , Harvard University - Harvard Business School and Boston College
Date Posted: January 07, 2015
Working Paper Series
121 downloads

Incl. Electronic Paper Causal Effects of Quarterly Reporting – An Analysis of Benefits and Costs
Peter Kajüter , Florian Klassmann and Martin Nienhaus
University of Muenster - Accounting Center , University of Muenster - Accounting Center and University of Muenster - Accounting Center
Date Posted: January 07, 2015
Working Paper Series
99 downloads

Incl. Electronic Paper Testing for Benford's Law: A Monte Carlo Comparison of Methods
Dieter William Joenssen
Ilmenau University of Technology - Department of Quantitative Methods for Economics
Date Posted: January 06, 2015
Working Paper Series
28 downloads

Incl. Electronic Paper The Anatomy of a Complex Performance-Dependent Incentive System
Kenneth A. Merchant , Carolyn Patricia Stringer and Paul Shantapriyan
University of Southern California - Leventhal School of Accounting , University of Otago - Department of Accountancy and Finance and Tasmanian School of Business and Economics
Date Posted: January 06, 2015
Working Paper Series
11 downloads

Incl. Electronic Paper The Computational and Timing Challenge of Quarterly Nonlife (Re)Insurance Liability Evaluation Under IFRS 4 Phase 2
The Journal of Financial Perspectives, Vol. 2, No. 3, November 2014
Eric Dal Moro and Jayne Faulkner
SCOR Global P&C SE Reinsurance (Zurich Branch) and SCOR Global P&C SE Reinsurance (Zurich Branch)
Date Posted: January 04, 2015
Accepted Paper Series
9 downloads


 

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