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Abstracts: 669,833
Full Text Papers: 560,725
Authors: 308,766
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  Last 12 months:
66,491

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Last 12 months: 12,890,428
Last 30 days: 1,478,114

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SSRN eLibrary Search Results
JEL Code: M41
5,518,053 Total downloads
Showing Papers 3,901 - 3,950 of 11,643
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1 2 3 4 ... 233 | Next >
   


Incl. Electronic Paper What Kinds of Firms are Overconfident, and Why? Evidences from Management Earnings Forecast
King King Li
City University of Hong Kong (CityUHK) - Department of Economics & Finance
Date Posted: May 04, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Unintended Consequences of Forecast Disaggregation: A Multi-Period Perspective
Lei Dong , Bernard Wong-On-Wing and Gladie Lui
Eastern Washington University , Washington State University and Independent
Date Posted: May 04, 2016
Working Paper Series
2 downloads

The Effect of Financial Leverage on Real and Accrual-Based Earnings Management
Accounting and Business Research, Forthcoming
Seraina C. Anagnostopoulou and Andrianos E. Tsekrekos
University of Reading - Henley Business School and Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: May 03, 2016
Accepted Paper Series

Incl. Electronic Paper The Audit Pricing of Terrorism
Xinjiao Guan , Oliver Zhen Li and Xu Haoran
National University of Singapore , National University of Singapore and Renmin University of China
Date Posted: May 02, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper Peer Effects in Corporate Disclosure Decisions
Hojun Seo
Washington University in Saint Louis - John M. Olin Business School
Date Posted: May 02, 2016
Working Paper Series
14 downloads

Incl. Electronic Paper Do Municipal Bond Markups Reflect Accounting Quality?
Angela K. Gore , Brian J. Henderson and Yuan Ji
George Washington University - School of Business , George Washington University - Department of Finance and George Washington University
Date Posted: May 01, 2016
Working Paper Series
8 downloads

Incentives, Ethics and Bonus Structures
Jamie Leigh Daigle
University of Houston - Downtown
Date Posted: May 01, 2016
Working Paper Series

Incl. Electronic Paper Moving Towards AEC 2015: Impact to Indonesian Accountant
International Journal of Core Engineering & Management (IJCEM), Volume 2, Issue 8, November 2015
Amir Indrabudiman and Wuri Septi Handayani
Budi Luhur University and Budi Luhur University
Date Posted: May 01, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper Social Enterprise Characteristics and Environmental Disclosures in Annual Reports of Mining Companies of Indonesia
International Journal of Management, Accounting & Economics Vol.2, No.1: 41-56, March 2016
Amir Indrabudiman
Budi Luhur University
Date Posted: May 01, 2016
Accepted Paper Series
8 downloads

Incl. Electronic Paper Value Relevance Revisited: Price Level Regression vs. P/B Valuation
Jian Kang and Catalin Starica
University of Neuchatel - School of Economics & Business and University of Neuchatel - Faculty of Economics and Business
Date Posted: April 30, 2016
Working Paper Series
26 downloads

Incl. Electronic Paper The Substantial Convergence of Chinese Accounting Standards with IFRS and the Managerial Pay-for-Accounting Performance Sensitivity of Publicly Listed Chinese Firms
Journal of Accounting and Public Policy, Forthcoming
Bin Ke , Yubo Li and Hongqi Yuan
National University of Singapore , Shanghai University and Fudan University - School of Management
Date Posted: April 26, 2016
Accepted Paper Series
13 downloads

Analysis Benford Law for Company Evidence from Indonesia
International Journal of Engineering Sciences & Research Technology, 2016, DOI: 10.5281/zenodo.48844
Taufik Hidayat and Amir Indrabudiman
Pamulang University - Accounting Department and Budi Luhur University
Date Posted: April 26, 2016
Accepted Paper Series

Incl. Electronic Paper Accounting Manipulation, Peer Pressure, and Internal Control
Pingyang Gao and Gaoqing Zhang
University of Chicago - Booth School of Business and University of Minnesota
Date Posted: April 25, 2016
Working Paper Series
70 downloads

Incl. Electronic Paper Executive Inside Debt and Corporate Tax Avoidance
FAccT Center Working Paper Nr. 22/2016
Anna Alexander and Martin Jacob
WHU - Otto Beisheim School of Management and WHU - Otto Beisheim School of Management
Date Posted: April 25, 2016
Working Paper Series
27 downloads

Incl. Electronic Paper Non-Performing Loans: Regulatory and Accounting Treatments of Assets
Bank of England Working Paper No. 594
David M. Bholat , Rosa M. Lastra , Sheri M. Markose , Andrea Miglionico and Kallol Sen
Bank of England , University of London - Centre for Commercial Law Studies (CCLS) , University of Essex - Department of Economics , Queen Mary University of London - Centre for Commercial Studies and Bank of England
Date Posted: April 25, 2016
Working Paper Series
19 downloads

Incl. Electronic Paper The Relevance of Intangibles Disclosure for Market Risk: An Exploratory Study of US Healthcare and Pharmaceutical Industry
Indian Accounting Review, Vol. 15, No. 1, pp. 24-41
Shibashish Mukherjee and Stefano Zambon
University of Groningen and University of Ferrara
Date Posted: April 23, 2016
Accepted Paper Series
11 downloads

Do Investors Use Prior Tax Avoidance When Pricing Tax Loss Carryforwards?
Journal of American Taxation Association, Forthcoming
Sean T. McGuire , Stevanie S. Neuman , Thomas C. Omer and Adam J. Olson
Texas A&M University - Department of Accounting , University of Missouri at Columbia - School of Accountancy , University of Nebraska at Lincoln - School of Accountancy and University of Cincinnati
Date Posted: April 23, 2016
Accepted Paper Series

Tax Avoidance and Tunneling: Empirical Analysis from an Agency Perspective
Journal of International Accounting Research, Forthcoming
K. Hung Chan , Phyllis L. L. Mo and Tanya Y. H. Tang
Lingnan University - Department of Accountancy , City University of Hong Kong (CityUHK) - Department of Accountancy and Brock University
Date Posted: April 22, 2016
Last Revised: April 27, 2016
Accepted Paper Series

Incl. Electronic Paper Intangible-Specific Non-Financial Disclosures and Cost of Capital: Evidence from the U.S. Pharmaceutical Industry
Il legame fra coesione territoriale, sviluppo locale e performance d'impresa. Scritti ferraresi in ricordo del professor Antonio d’Atri, Francesco Badia & Greta Cestari (Ed.), 1st edition, 2014, Milano, Italy: FrancoAngeli, ISBN: 9788891708175 ,
Shibashish Mukherjee
University of Groningen
Date Posted: April 22, 2016
Accepted Paper Series
9 downloads

Incl. Electronic Paper Is the Risk of Product Market Predation a Cost of Disclosure?
Darren Bernard
University of Washington - Department of Accounting
Date Posted: April 21, 2016
Working Paper Series
29 downloads

Incl. Electronic Paper Internet Appendix to 'Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts'
Accounting Review, Forthcoming
Xi Li and Holly Yang
Temple University - Department of Accounting and Singapore Management University - School of Accountancy
Date Posted: April 21, 2016
Accepted Paper Series
21 downloads

Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts
Accounting Review, Vol. 91, No. 3, 2016
Xi Li and Holly Yang
Temple University - Department of Accounting and Singapore Management University - School of Accountancy
Date Posted: April 21, 2016
Accepted Paper Series

Incl. Electronic Paper Long-Term Investment and Accounting: Overcoming Short-Term Bias
ICAEW, 2016
Brian Singleton-Green
ICAEW
Date Posted: April 21, 2016
Working Paper Series
28 downloads

Incl. Electronic Paper Discretion in Revenue Recognition and Financial Reporting Comparability
Adam Bordeman
Cal Poly-SLO
Date Posted: April 21, 2016
Working Paper Series
28 downloads

Incl. Electronic Paper CEO Risk Incentives and the Riskiness of Securitization Transactions in the Financial Industry
Michele Fabrizi and Antonio Parbonetti
University of Padua and University of Padua
Date Posted: April 20, 2016
Working Paper Series
21 downloads

Incl. Electronic Paper The Role of Auditor Portfolios: Evidence from the Financial Crisis
Curtis Hall , J. Scott Judd and Jayanthi Sunder
Drexel University - Bennett S. LeBow College of Business , University of Illinois at Chicago and University of Arizona - Eller College of Management
Date Posted: April 20, 2016
Working Paper Series
26 downloads

Incl. Electronic Paper Accounting Research Productivity: More Heat Than Light?
Journal of Theoretical Accounting Research, Vol. 11(2), pp. 28-62, 2016
Wm. Dennis Huber
Capella University
Date Posted: April 20, 2016
Accepted Paper Series
61 downloads

How Earnings Components Attributes Relate to Earnings Quality
Frank Schiemann
University of Hamburg
Date Posted: April 19, 2016
Working Paper Series

Incl. Electronic Paper Earnings Management Around Swedish Corporate Income Tax Reforms
International Journal of Accounting, Auditing and Performance Evaluation, Forthcoming
Dennis Sundvik
Hanken School of Economics
Date Posted: April 18, 2016
Accepted Paper Series
26 downloads

Incl. Electronic Paper Bank Loan Loss Accounting: Research Implications for the Post-Crisis Debate
Begoña Giner and Araceli Mora
University of Valencia and University of Valencia - Department of Accounting
Date Posted: April 18, 2016
Working Paper Series
34 downloads

Accounting Expertise of Directors and Financial Misstatements: The Role of Investor Optimism
Shantaram P. Hegde and Tingyu Zhou
University of Connecticut - School of Business and Concordia University, Montreal, Canada
Date Posted: April 17, 2016
Working Paper Series

Incl. Electronic Paper As Foreign Registrants Abandon the U.S. Capital Markets, What Happens to the Cross-Listing Audit Fee Premium?
Kathleen M. Bakarich and Joseph Weintrop
City University of New York (CUNY), Baruch College, Zicklin School of Business, Students and City University of New York - Baruch College - Stan Ross Department of Accountancy
Date Posted: April 16, 2016
Working Paper Series
25 downloads

Incl. Electronic Paper Popularizing a Management Accounting Idea: The Case of the Balanced Scorecard
David J. Cooper , Mahmoud Ezzamel and Sandy Qu
University of Alberta - Department of Accounting, Operations & Information Systems , Cardiff Business School - Accounting and Finance Section and York University - Schulich School of Business
Date Posted: April 16, 2016
Working Paper Series
33 downloads

Incl. Electronic Paper Disclosure of Information in Audit Reports
Global Journal of Management and Business Research: Accounting and Auditing, 2014
Flávia Verônica Silva Jacques and Clea Beatriz Macagnan
FURG and University of Vale do Rio dos Sinos (Unisinos), Unisinos Business School
Date Posted: April 15, 2016
Accepted Paper Series
12 downloads

Incl. Electronic Paper The Dark Side of Mandatory IFRS Adoption: Does IFRS Adoption Deteriorate Accrual Reliability?
Jeong-Bon Kim , Haina Shi and Xindong (Kevin) Zhu
University of Waterloo , Fudan University - School of Management and City University of Hong Kong
Date Posted: April 15, 2016
Last Revised: April 22, 2016
Working Paper Series
15 downloads

Incl. Electronic Paper Outsourcing of Accounting Tasks and Tax Management: Evidence from a Corporate Tax Rate Change
Applied Economics Letters, Vol. 23, No. 7, 2016
Henrik Höglund and Dennis Sundvik
Hanken School of Economics and Hanken School of Economics
Date Posted: April 14, 2016
Accepted Paper Series
18 downloads

Incl. Electronic Paper Your Gain My Pain? The Effects of Accounting Information in Uncertain Negotiations
Samy Essa , Henri C. Dekker and Tom Groot
University of Twente , VU University Amsterdam - Department of Accounting and VU University Amsterdam - Amsterdam Research Center in Accounting
Date Posted: April 14, 2016
Working Paper Series
24 downloads

Incl. Electronic Paper When Does Price Impound Information Unrelated to Earnings?
Zachary Kaplan and Jonathan A. Milian
Washington University in Saint Louis - John M. Olin Business School and Florida International University (FIU)
Date Posted: April 13, 2016
Working Paper Series
46 downloads

Incl. Electronic Paper Economic Importance of the Client: When Do Shareholders Care About Auditor Independence?
Sven Hörner and Jacob Justus Leidner
University of Wuerzburg and University of Wuerzburg
Date Posted: April 12, 2016
Working Paper Series
84 downloads

Incl. Electronic Paper Compliance Costs and Book-Tax Conformity: Evidence from Audit Fees and Audit Quality
Kathleen M. Bakarich and Jon N. Kerr
City University of New York (CUNY), Baruch College, Zicklin School of Business, Students and Baruch College - CUNY, Zicklin School of Business
Date Posted: April 11, 2016
Working Paper Series
32 downloads

Incl. Electronic Paper The Switch Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters
Lauren M. Cunningham , Bret A. Johnson , E Scott Johnson and Ling Lei Lisic
University of Tennessee , George Mason University , Virginia Polytechnic Institute & State University - Pamplin College of Business and George Mason University
Date Posted: April 10, 2016
Working Paper Series
54 downloads

Incl. Electronic Paper SEC Monitoring of Foreign Firms’ Disclosures
James P. Naughton , Rafael Rogo , Jayanthi Sunder and Ray Zhang
Northwestern University - Kellogg School of Management , University of British Columbia - Sauder School of Business , University of Arizona - Eller College of Management and University of British Columbia (UBC) - Sauder School of Business
Date Posted: April 10, 2016
Working Paper Series
85 downloads

Incl. Electronic Paper Conditional Conservatism and Debt Versus Equity Financing
Contemporary Accounting Research, Forthcoming
Beng Wee Goh , Chee Yeow Lim , Gerald J. Lobo and Yen H. Tong
Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy , University of Houston - C.T. Bauer College of Business and Nanyang Technological University (NTU) - Nanyang Business School
Date Posted: April 10, 2016
Accepted Paper Series
55 downloads

The Outcome Effect and Professional Skepticism
The Accounting Review, November 2016
Joseph F. Brazel , Scott B. Jackson , Tammie Janell Rech and Bryan W. Stewart
North Carolina State University - Poole College of Management - Department of Accounting , University of South Carolina , University of Missouri at Kansas City and Brigham Young University - School of Accountancy
Date Posted: April 09, 2016
Accepted Paper Series

Incl. Electronic Paper The Incidence, Valuation, and Management of Tax-Related Reputational Costs: Evidence from Negative Media Attention During Periods Characterized by High Scrutiny of Corporate Tax Avoidance
Dan S. Dhaliwal , Theodore H. Goodman , P.J. Hoffman and Casey M. Schwab
University of Arizona - Department of Accounting , Purdue University - Department of Accounting , Purdue University - Department of Accounting and University of Georgia
Date Posted: April 09, 2016
Working Paper Series
65 downloads

Incl. Electronic Paper Book-Tax Conformity and Reporting Behavior – A Quasi-Experiment
ZEW - Centre for European Economic Research Discussion Paper No. 16-008
Maria Theresia Evers , Ina Meier and Katharina Finke
Centre for European Economic Research (ZEW) , University of Mannheim and University of Mannheim - Accounting and Taxation
Date Posted: April 09, 2016
Working Paper Series
22 downloads

Incl. Electronic Paper The Demand for Voluntary Audit in Micro-Companies: Evidence from Finland
Forthcoming in International Journal of Auditing
Hannu Tapani Ojala , Jill Collis , Juha Kinnunen , Lasse Niemi and Pontus Troberg
Aalto University - Aalto University School of Economics , Brunel University London - Brunel Business School , Aalto University School of Business , Aalto University and Helsinki School of Economics
Date Posted: April 09, 2016
Accepted Paper Series
29 downloads

Stock Exchange Monitoring and Firm Performance
Enas Abdullah Hassn
University of Duhok
Date Posted: April 08, 2016
Last Revised: April 10, 2016
Working Paper Series

Incl. Electronic Paper Non-GAAP Reporting: A Comparability Crisis
Dirk E. Black , Theodore E. Christensen , Jack T. Ciesielski Jr. and Benjamin C. Whipple
Tuck School of Business at Dartmouth , University of Georgia , R.G. Associates and
Date Posted: April 07, 2016
Working Paper Series
131 downloads

Incl. Electronic Paper A Synthesis and Analysis of Models Measuring Accrual Based and Real Activities Earnings Management
Earnings Management: Global Perspectives, Performance and Future Research, Published by Nova Science Publishers, Inc., 2016
Anna-Fani Constantatos , Dionysia Dionysiou and Ioannis Tsalavoutas
University of Stirling - Department of Accounting and Finance , University of Stirling and University of Glasgow - Accounting and Finance Group
Date Posted: April 07, 2016
Last Revised: April 10, 2016
Accepted Paper Series
29 downloads


 

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