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SSRN eLibrary Search Results
JEL Code: M4
6,978,349 Total downloads
Showing Papers 3,381 - 3,430 of 16,433
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Fraud Victimization in Greece: Room for Improvement in Prevention and Detection.
Maria Krambia Kapardis , Konstantinos Papastergiou , (2016) "Fraud victimization in Greece: room for improvement in prevention and detection", Journal of Financial Crime, Vol. 23 Iss: 2, pp.481 - 500
Maria Krambia-Kapardis and Konstantinos Papastergiou
Cyprus University of Technology and Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: June 28, 2016
Accepted Paper Series

Incl. Electronic Paper Does Fiduciary Duty to Creditors Reduce Debt-Covenant-Avoidance Behavior?
Shai Levi , Benjamin Segal and Dan Segal
Tel Aviv University , Fordham University and Interdisciplinary Center (IDC) Herzliyah
Date Posted: June 28, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Exploring the Manipulation Toolkit: The Failure of Doral Financial Corporation
Ahmed M. Elnahas
Eastern Kentucky University
Date Posted: June 28, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Auditory Alarms: A Message from Titanic
Hasri Mustafa , Nur Nadirah Mat Razali , Norlida Mahussin and Haslinah Muhammad
UPM , UPM , Universiti Sains Islam Malaysia (USIM) and UPM
Date Posted: June 28, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Forensic Accounting, the n-Dimensions of Financial Crime, and the End of the Fraud Triangle
Wm. Dennis Huber
Capella University
Date Posted: June 27, 2016
Working Paper Series
8 downloads

Incl. Electronic Paper Does High Auditor Litigation Risk Discourage Corporate Innovation?
Mahfuz Chy and Ole-Kristian Hope
University of Toronto, Rotman School of Management, Students and
Date Posted: June 27, 2016
Working Paper Series
10 downloads

Ruling Family Political Connections and Risk Reporting
The International Journal of Accounting. Forthcoming
Ahmed K. Alhadi II, Grantley Taylor and Khamis Al-Yahyaee
Curtin University of Technology - School of Accounting , Curtin University of Technology - School of Accounting and Sultan Qaboos University
Date Posted: June 27, 2016
Accepted Paper Series

Incl. Electronic Paper Are U.S. Analysts’ Recommendation Changes for Cross-Listed Stocks More Informative than Local Analysts’?
Amir Amel-Zadeh and Antonio Carlo Francesco Della Bina
University of Cambridge - Judge Business School and University of Bologna - Department of Management
Date Posted: June 27, 2016
Working Paper Series
3 downloads

Stock Payment Acquirer's Pre-Acquisition Earnings Management and Its Post-Acquisition Performance
Pascal Alphonse and Sipei Zhang
University of Lille II and University of Lille II
Date Posted: June 27, 2016
Working Paper Series

Incl. Electronic Paper Auditors’ Response to Analysts’ Forecast Properties: Some Evidence from Audit Fee Pricing
William Foo , Mark A. Bliss , Ferdinand A. Gul and Karen Lai
Hong Kong Polytechnic University - Faculty of Business , Hong Kong Polytechnic University - Faculty of Business , Deakin University - Department of Accounting and
Date Posted: June 27, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper العوامل المؤثرة في اعتماد المدققين الخارجيين على المدققين الداخليين في تقييم نظام الرقابة الداخلية في المملكة العربية السعودية (The Factors Affect the Dependence of the External Auditors on Internal Auditors in Assessing The Internal Control System in the Kingdom of Saudi Arabia)
Turkiah Saeed Alahmari and Jamel Azibi
Arab East College for Graduate Studies and Law Faculty, Management and Economics Science of Jendouba
Date Posted: June 26, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper Depreciation-Related Capital Gains, Differential Tax Rates, and the Market Value of Real Estate Investment Trusts
Journal of Real Estate Finance and Economics, Forthcoming
Dan W. French and S. McKay Price
University of Missouri at Columbia and Lehigh University - Perella Department of Finance
Date Posted: June 26, 2016
Accepted Paper Series
5 downloads

Incl. Electronic Paper If You Want My Advice: Status Motives and Audit Consultations About Accounting Estimates
W. Robert Knechel and Justin Leiby
University of Florida - Fisher School of Accounting and University of Georgia
Date Posted: June 25, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Is Silence Golden? Audit Team Leader Reactions to Subordinates Who Speak Up 'In the Moment' and at Performance Appraisal
Mark W. Nelson and Chad A. Proell
Cornell University - Samuel Curtis Johnson Graduate School of Management and Texas Christian University - Department of Accounting
Date Posted: June 25, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Asymmetric Information Flows
Vasiliki E. Athanasakou , Norman C. Strong and Martin Walker
London School of Economics & Political Science (LSE) - Department of Accounting , University of Manchester - Manchester Business School and University of Manchester - Manchester Business School
Date Posted: June 25, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Do Independent Directors Face Incentives to Monitor Executives?
Quinn Curtis and Justin Hopkins
University of Virginia School of Law and University of Virginia – Darden Graduate School of Business Administration
Date Posted: June 25, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper Do Investors Use the Olympics as a Category for Investment and Should They?
Patricia M. Dechow , Alastair Lawrence and Mei Luo
University of California, Berkeley - Haas School of Business , University of California, Berkeley - Haas School of Business and Tsinghua University - School of Economics & Management
Date Posted: June 24, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Influence Activities, Coalitions, and Uniform Policies
Henry L. Friedman and Mirko Stanislav Heinle
University of California, Los Angeles (UCLA) - Accounting Area and University of Pennsylvania - Accounting Department
Date Posted: June 24, 2016
Working Paper Series
2 downloads

The Effects of Governance on Classification Shifting and Compensation Shielding
Jeong Hwan Joo and Sandra Chamberlain
Faculty of Business and Economics, The University of Hong Kong and University of British Columbia (UBC) - Division of Accounting
Date Posted: June 24, 2016
Working Paper Series

Incl. Electronic Paper Job Security and Earnings Management
Chen Cai , Xiaohua Fang and Di Li
Georgia State University - Department of Finance , Georgia State University - J. Mack Robinson College of Business and Georgia State University - J. Mack Robinson College of Business, Department of Finance
Date Posted: June 24, 2016
Working Paper Series
5 downloads

Banks’ Financial Reporting and Financial System Stability
Journal of Accounting Research, Vol. 54, No. 2, 2016
Viral V. Acharya and Stephen G. Ryan
New York University - Leonard N. Stern School of Business and New York University (NYU) - Leonard N. Stern School of Business
Date Posted: June 24, 2016
Accepted Paper Series

Incl. Electronic Paper Equity Compensation and Tax Avoidance: Disentangling Managerial Incentives from Tax Benefits and Reexamining the Effect of Shareholder Rights
Jeri K. Seidman and Bridget Stomberg
University of Virginia - McIntire School of Commerce and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: June 23, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Optimal Reporting Systems with Investor Information Acquisition
Zeqiong Huang
Yale School of Management
Date Posted: June 23, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper Societal Trust and the Economic Behavior of Non-Profit Organizations
Robert Felix , Gregory Gaynor , Mikhail Pevzner and Jan L. Williams
Saint Joseph's University - Haub School of Business , University of Baltimore , University of Baltimore - Merrick School of Business and University of Baltimore
Date Posted: June 23, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper Internal Sources of Financing Companies on the Basis of Static and Dynamic Indicators: Comparative Analysis
Procedia - Social and Behavioral Sciences, Vol. 221 (2016) pp. 270–277,
Radica Z. Pavlovic , Rajko M Bukvic and Аlеksаndаr M. Gajic
Megatrend University - Faculty for Management in Zajecar , Geographical Institute “Jovan Cvijić” SASA and Higher School of Professional Business Studies
Date Posted: June 23, 2016
Accepted Paper Series
5 downloads

The Valuation Impact of SEC Enforcement Actions on Nontarget Foreign Firms
Journal of Accounting Research, Vol. 54, No. 1, 2016
Roger Nelson Silvers
University of Utah
Date Posted: June 23, 2016
Accepted Paper Series

Does Fair Value Accounting Exacerbate the Pro-Cyclicality of Bank Lending?
Journal of Accounting Research, Vol. 54, No. 1, 2016
Biqin Xie
Pennsylvania State University
Date Posted: June 23, 2016
Accepted Paper Series

Unobservable Transfer Price Exceeds Marginal Costs under Relative Performance Evaluation of the CEO
Jumpei Hamamura
Kobe University - Graduate School of Business Administration
Date Posted: June 22, 2016
Working Paper Series

Incl. Electronic Paper The Quality and Usability of XBRL Filings in the US
Ariel J. Markelevich
Suffolk University
Date Posted: June 22, 2016
Working Paper Series
9 downloads

The Role of Visual Attention in the Managerial Judgment of Balanced-Scorecard Performance Evaluation: Insights from Using an Eye-Tracking Device
Journal of Accounting Research, Volume 54, Issue 1, Pages 113–146, March 2016,
Yasheng Chen , Johnny Jermias and Tota Panggabean
Xiamen University - Accounting Department , Simon Fraser University (SFU) - Beedie School of Business and California State University, Sacramento - College of Business Administration
Date Posted: June 22, 2016
Accepted Paper Series

Incl. Electronic Paper Accounting for Financial Instruments: An Empirical Analysis of European Companies
Karsten Eisenschmidt and Nyls-Arne Pasternack
Fachhochschule Kiel: University of Applied Sciences and Fachhochschule Kiel: University of Applied Sciences
Date Posted: June 22, 2016
Last Revised: June 24, 2016
Working Paper Series
15 downloads

Incl. Electronic Paper Management Earnings Forecasts during Price Pressure: Evidence from Mutual Fund Trades
Igor Kadach
New York University (NYU) - Leonard N. Stern School of Business
Date Posted: June 22, 2016
Working Paper Series
11 downloads

Incl. Electronic Paper Sensitivity Analysis and Investment Decisions: NPV-Consistency of Rates of Return
Andrea Marchioni and Carlo Alberto Magni
Università degli studi di Modena e Reggio Emilia (UNIMORE) - Dipartimento di Economia Marco Biagi di Modena and University of Modena and Reggio Emilia - Department of Economics
Date Posted: June 22, 2016
Working Paper Series
17 downloads

Incl. Electronic Paper Loan Loss Provisions, Income Smoothing and Loan Growth: Evidence from Islamic Banks
Sigid Eko Pramono , Hilda Rosieta and Wahyoe Soedarmono
Bank Indonesia , University of Indonesia (UI) and Independent
Date Posted: June 21, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper Loan Loss Provisioning and Procyclicality: Evidence from an Expected Loss Model
Bundesbank Discussion Paper No. 39/2014
Christian Domikowsky , Sven Bornemann , Klaus Duellmann and Andreas Pfingsten
University of Muenster - Finance Center Muenster , University of Muenster - Finance Center Muenster , affiliation not provided to SSRN and University of Münster - Finance Center Münster
Date Posted: June 21, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Earnings Baths by Bank CEOS During Turnovers
Bundesbank Discussion Paper No. 05/2014
Sven Bornemann , Andreas Pfingsten , Thomas K. Kick and Andrea Schertler
University of Muenster - Finance Center Muenster , University of Münster - Finance Center Münster , Deutsche Bundesbank and Leuphana University of Lueneburg
Date Posted: June 21, 2016
Working Paper Series

Incl. Electronic Paper Government Guarantees and Banks' Loan Loss Provision
Manuela Dantas , Kenneth J. Merkley and Felipe Bastos G. Silva
Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: June 21, 2016
Working Paper Series
125 downloads

Debt Covenant Violation and Earnings Management: A Neuroscience Approach and Future Directions – A Research Note
Advances in Accounting Behavioral Research, Vol. 20, 2017
Hassan R. Hassabelnaby , Ahmed B. Abdel-Maksoud and Amal A. Said
University of Toledo - Department of Accounting , United Arab Emirates University and University of Toledo
Date Posted: June 20, 2016
Accepted Paper Series

Incl. Electronic Paper Managerial Myopia, Measurement Rules and Investment Efficiency
Xu Jiang and Gaoqing Zhang
Duke University and University of Minnesota
Date Posted: June 20, 2016
Working Paper Series
16 downloads

Incl. Electronic Paper تمهيد الدخل والعوائد غير العادية للأسهم في الشركات المساهمة السعودية (Income Smoothing and Abnormal Stock Return in the Companies Listed on the Saudi Stock Exchange)
Ebtsam Khalid Alotaibi and Jamel Azibi
Arab East College for Graduate Studies, Students and Law Faculty, Management and Economics Science of Jendouba
Date Posted: June 20, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper Making Sense of Seven Quandaries: Developing a Framework for Custom Contrast Analysis
Ryan D. Guggenmos , M. David Piercey and Christopher P. Agoglia
Cornell University - Samuel Curtis Johnson Graduate School of Management , University of Massachusetts Amherst and University of Massachusetts at Amherst
Date Posted: June 20, 2016
Last Revised: June 23, 2016
Working Paper Series
80 downloads

The Changing Landscape of Accrual Accounting
Journal of Accounting Research, Vol. 54, No. 1, 2016
Robert M. Bushman , Alina Lerman and Frank Zhang
University of North Carolina Kenan-Flagler Business School , Yale School of Management and Yale School of Management
Date Posted: June 19, 2016
Accepted Paper Series

Do Audit Clients Successfully Engage in Opinion Shopping? Partner-Level Evidence
Journal of Accounting Research, Vol. 54, No. 1, 2016
Feng Chen , Songlan (Stella) Peng , Shuang Xue , Zhifeng Yang and Feiteng Ye
University of Toronto - Rotman School of Management , York University , Shanghai University of Finance and Economics , City University of Hong Kong and Shanghai Lixin University of Commerce
Date Posted: June 19, 2016
Accepted Paper Series

Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence
Journal of Accounting Research, Vol. 54, No. 1, 2016
Lawrence J. Abbott , Brian Daugherty , Susan Parker and Gary F. Peters
University of Memphis , University of Wisconsin - Milwaukee , Santa Clara University and University of Arkansas at Fayetteville
Date Posted: June 19, 2016
Accepted Paper Series

Incl. Electronic Paper How to Be a Good Co-Author
Denton Collins , Derek Oler and Christopher J. Skousen
Texas Tech University - Area of Accounting , Texas Tech University - Rawls College of Business and Utah State University - School of Accountancy
Date Posted: June 18, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper NIIF y Mipymes: los retos de la contabilidad para el contexto y la productividad (IFRS and SMEs: Accounting Challenges for Context and Productivity)
Mauricio Gómez Villegas
National University of Colombia - School of Management and Accounting
Date Posted: June 18, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Do Analysts’ Cash Flow Forecasts Improve the Accuracy of Their Target Prices?
Noor A. Hashim and Norman C. Strong
Lancaster University Management School and University of Manchester - Manchester Business School
Date Posted: June 18, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Do Analysts’ Cash Flow Forecasts Improve the Accuracy of Their Target Prices?
Noor A. Hashim and Norman C. Strong
Lancaster University Management School and University of Manchester - Manchester Business School
Date Posted: June 18, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper The Supply of CAs(SA):A Malthusian Trap?
Phillip de Jager and Pieter van der Spuy
University of Cape Town - Department of Finance and Tax and Stellenbosch University
Date Posted: June 18, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Merenje performansi u lean poslovnom okruženju (Performance Measurement in Lean Business Environment)
In: Nenad Vunjak, Jelena Birovljev, Marton Sakal (eds.) Proceedings of 21st International Scientific Symposium: Strategic Management and Decision Support Systems in Strategic Management. University in Novi Sad, Faculty of Economics in Subotica, pp.1203-1211
Mirjana Todorovic and Milan Čupić
University of Kragujevac - Faculty of Economics and University of Kragujevac - Faculty of Economics
Date Posted: June 17, 2016
Accepted Paper Series
2 downloads


 

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