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Full Text Papers: 393,787
Authors: 226,737
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SSRN eLibrary Search Results
JEL Code: M4
5,293,464 Total downloads
Showing Papers 401 - 450 of 13,023
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Incl. Electronic Paper Accounting Doctoral Program Rankings Based on Research Productivity of Program Graduates
Accounting Horizons, Forthcoming
Nathaniel M. Stephens , Scott L. Summers , Brady Williams and David A. Wood
Utah State University - Jon M. Huntsman School of Business , Brigham Young University - School of Accountancy , University of Washington - Foster School of Business and Brigham Young University - School of Accountancy
Date Posted: March 23, 2010
Last Revised: May 11, 2010
Working Paper Series
2181 downloads

Incl. Electronic Paper Using Activity Based Costing and Theory of Constraints to Enhance Decision Making at Duographics B.V.: A Case Study
 Philip G. M. C. Vergauwen and Christian Kerckhoffs
University of Maastrich and Universiteit Maastricht
Date Posted: September 25, 2005
Working Paper Series
2179 downloads

Incl. Electronic Paper IFRS Fair Value Measurement and Accounting Policy Choice in the United Kingdom and Australia
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
 David Cairns , Dianne Massoudi , Ross Taplin and Ann Tarca
University of Edinburgh - Accounting and Finance , UWA Business School (Accounting & Finance) , Murdoch University and University of Western Australia
Date Posted: September 29, 2008
Last Revised: March 15, 2012
Working Paper Series
2176 downloads

Incl. Electronic Paper The Value-Relevance of Intangibles: The Case of Software Capitalization
 David Aboody and Baruch Lev
University of California, Los Angeles (UCLA) - Accounting Area and New York University - Stern School of Business
Date Posted: January 20, 1999
Working Paper Series
2176 downloads

Incl. Electronic Paper Incentives for Efficient Inventory Management: The Role of Historical Cost
 Tim Baldenius and Stefan J. Reichelstein
New York University (NYU) - Department of Accounting, Taxation & Business Law and Stanford University - Stanford Graduate School of Business
Date Posted: April 19, 2000
Working Paper Series
2174 downloads

Incl. Electronic Paper Causes and Consequences of Goodwill Impairment Losses
AAA 2005 FARS Meeting Paper
 Zining Li , Pervin K. Shroff , Ramgopal Venkataraman and Ivy Zhang
University of Minnesota - Twin Cities - Department of Accounting , University of Minnesota - Twin Cities - Carlson School of Management , Southern Methodist University and University of Minnesota - Twin Cities
Date Posted: September 15, 2004
Last Revised: February 13, 2011
Working Paper Series
2172 downloads

Incl. Electronic Paper Do the Rim (Residual Income Model), Eva(R) and Dcf (Discounted Cash Flow) Really Match? (Coinciden Eva(R) Y Utilidad Economica (Ue) Con Los Metodos De Flujo De Caja Descontado En Valoracion De Empresas?) (Spanish Version)
"¿Coinciden EVA y Utilidad Económica (UE) con los métodos de flujo de caja descontado en valoración de empresas?". Bogotá: Poliantea, No. 1, mayo, 2004. pp. 89 – 108.,
Ignacio Velez-Pareja and Joseph Tham
Master Consultores and Duke University - Duke Center for International Development in the Sanford School of Public Policy
Date Posted: August 06, 2003
Last Revised: November 12, 2012
Accepted Paper Series
2172 downloads

Incl. Electronic Paper Market Valuations in the New Economy: An Investigation of What has Changed
JAE Boston Conference June 2001
 John E. Core , Wayne R. Guay and Andrew Van Buskirk
Massachusetts Institute of Technology (MIT) - Sloan School of Management , University of Pennsylvania - Accounting Department and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: March 18, 2001
Working Paper Series
2172 downloads

Incl. Electronic Paper What Insiders Know About Future Earnings and How They Use It: Evidence From Insider Trades
 Bin Ke , Steven J. Huddart and Kathy R. Petroni
Nanyang Technological University , Pennsylvania State University, University Park - Department of Accounting and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Date Posted: July 29, 2001
Working Paper Series
2172 downloads

Incl. Electronic Paper The Market Valuation of Biotechnology Firms and Biotechnology R&D
 John R. M. Hand
University of North Carolina (UNC) at Chapel Hill - Accounting Area
Date Posted: December 20, 2001
Working Paper Series
2163 downloads

Incl. Electronic Paper Publication Records of Faculty Promoted at the Top 75 Accounting Research Programs
Issues in Accounting Education, Vol. 21, No. 3, pp. 195-218, August 2006
 Steven M. Glover , Douglas F. Prawitt and David A. Wood
Brigham Young University , Brigham Young University and Brigham Young University - School of Accountancy
Date Posted: August 16, 2005
Accepted Paper Series
2157 downloads

Incl. Electronic Paper The Balanced Scorecard: The Effects of Assurance and Process Accountability on Managerial Judgment
 Theresa Libby , Steven Salterio and Alan Webb
University of Waterloo - School of Accounting and Finance , Queen's University - School of Business and University of Waterloo - School of Accounting and Finance
Date Posted: July 21, 2002
Working Paper Series
2155 downloads

Incl. Electronic Paper The Legacy of Activity-Based Costing: Addressing the Need for a Hybrid Methodology for Costs Allocation
 B. Tim Lowder
Saint Leo University
Date Posted: August 03, 2006
Working Paper Series
2153 downloads

Incl. Electronic Paper Dividend Policy, Agency Costs, and Earned Equity

 Harry DeAngelo , Linda DeAngelo and Rene M. Stulz
University of Southern California - Marshall School of Business - Finance and Business Economics Department , University of Southern California - Marshall School of Business - Finance and Business Economics Department and Ohio State University (OSU) - Department of Finance
Date Posted: June 28, 2004
Working Paper Series
2151 downloads

Incl. Electronic Paper The Sarbanes-Oxley Act and Auditor Independence: Preliminary Evidence from Audit Opinion and Discretionary Accruals
 Kam Wah Lai
Hong Kong Polytechnic University
Date Posted: August 28, 2003
Working Paper Series
2151 downloads

Incl. Electronic Paper Tracking Analysts' Forecasts over the Annual Earnings Horizon: Are Analysts' Forecasts Optimistic or Pessimistic?
 Siew Hong Teoh and Peter D. Wysocki
University of California - Paul Merage School of Business and University of Miami - School of Business Administration
Date Posted: July 21, 1999
Working Paper Series
2145 downloads

Incl. Electronic Paper Accounting Quality and Firm-Level Capital Investment
Accounting Review, October 2006
 Gary C. Biddle and Gilles Hilary
The University of Hong Kong and INSEAD
Date Posted: June 23, 2006
Accepted Paper Series
2141 downloads

Incl. Electronic Paper Audit Quality and Earnings Management in France
 Charles Piot and Rémi Janin
University of Grenoble and University of Grenoble and CERAG-CNRS
Date Posted: November 02, 2005
Working Paper Series
2140 downloads

Incl. Electronic Paper Institutional Investors, Long-term Investment, And Earnings Management
 Brian J. Bushee
University of Pennsylvania - The Wharton School
Date Posted: May 20, 1997
Working Paper Series
2139 downloads

Incl. Electronic Paper What Do Dividends Tell Us About Earnings Quality?
Review of Accounting Studies, 16, no. 1 (March 2011).
 Douglas J. Skinner and Eugene F. Soltes
The University of Chicago - Booth School of Business and Harvard Business School
Date Posted: January 08, 2004
Last Revised: December 24, 2012
Accepted Paper Series
2137 downloads

Incl. Electronic Paper Ranking Accounting Ph.D. Programs and Faculties Using Social Science Research Network Downloads
Review of Quantitative Finance and Accounting, Vol. 22, No. 3, 2004
 Lawrence D. Brown and Indrarini Laksmana
Temple University and Georgia State University - School of Accountancy
Date Posted: April 08, 2003
Last Revised: March 05, 2008
Working Paper Series
2131 downloads

Incl. Electronic Paper Earnings Quality and Future Returns: The Relation between Accruals and the Probability of Earnings Manipulation
 Messod Daniel Beneish and D. Craig Nichols
Indiana University Bloomington - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: May 19, 2005
Working Paper Series
2124 downloads

Incl. Electronic Paper Understanding and Preventing Money Laundering
Internal Auditing, Vol. 19, No. 5, pp. 22-25, September-October 2004
 Elizabeth V. Mulig and Murphy Smith
University of South Florida at St. Petersburg and Murray State University - College of Business
Date Posted: February 21, 2008
Accepted Paper Series
2123 downloads

Incl. Electronic Paper Cost of Capital Effects and Changes in Growth Expectations around U.S. Cross-Listings
ECGI - Finance Working Paper No. 46/2004, Wharton Financial Institutions Center Working Paper Series #06-19
 Luzi Hail and Christian Leuz
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Date Posted: October 19, 2006
Last Revised: November 20, 2011
Working Paper Series
2121 downloads

Incl. Electronic Paper Managerial Incentives for Income Smoothing through Bank Loan Loss Provisions
 Kiridaran (Giri) Kanagaretnam , Robert Mathieu and Gerald J. Lobo
McMaster University - Michael G. DeGroote School of Business , Wilfrid Laurier University and University of Houston - C.T. Bauer College of Business
Date Posted: December 11, 2001
Working Paper Series
2114 downloads

Incl. Electronic Paper Market Reaction & Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK
Review of Accounting Studies, Forthcoming
 Joanne Horton and George Serafeim
London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Harvard University - Harvard Business School
Date Posted: August 10, 2006
Last Revised: July 09, 2010
Accepted Paper Series
2114 downloads

Incl. Electronic Paper Firms' Capital Allocation Choices, Information Quality, and the Cost of Capital
 Christian Leuz and Robert E. Verrecchia
University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department
Date Posted: February 06, 2004
Working Paper Series
2112 downloads

Incl. Electronic Paper Information Disclosure and Adverse Selection Explanations for IPO Underpricing
 Catherine M. Schrand and Robert E. Verrecchia
University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Date Posted: June 23, 2002
Working Paper Series
2111 downloads

Incl. Electronic Paper A Review of Research on the Theory & Practice of Cost Management
South Asian Journal of Management, Vol. 11, No. 1, pp. 59-95, January-March 2004
 Manoj Anand
Indian Institute of Management Lucknow - Noida Campus
Date Posted: January 28, 2005
Accepted Paper Series
2105 downloads

Incl. Electronic Paper Market Reactions to the Disclosure of Internal Control Weaknesses and to the Characteristics of those Weaknesses under Section 302 of the Sarbanes Oxley Act of 2002
 Jacqueline S. Hammersley , Linda A. Myers and Catherine Shakespeare
University of Georgia - J.M. Tull School of Accounting , University of Arkansas and University of Michigan - Stephen M. Ross School of Business
Date Posted: November 02, 2005
Working Paper Series
2102 downloads

Incl. Electronic Paper What's My Line? A Comparison of Industry Classification Schemes for Capital Market Research
 Sanjeev Bhojraj , Charles M.C. Lee and Derek Oler
Cornell University - Samuel Curtis Johnson Graduate School of Management , Stanford University - Graduate School of Business and Texas Tech University - Rawls College of Business
Date Posted: December 31, 2002
Working Paper Series
2101 downloads

Incl. Electronic Paper Measuring the Pervasiveness of Earnings Management from Quarterly Accrual Volatility
Tulane University A.B. Freeman School of Business Working Paper
 Zhaoyang Gu , Chi-Wen Jevons Lee and Joshua G. Rosett
Chinese Univ of Hong Kong - School of Accountancy , Tulane University - A.B. Freeman School of Business and Claremont McKenna College - Robert Day School of Economics and Finance
Date Posted: April 04, 2002
Working Paper Series
2100 downloads

Incl. Electronic Paper Sustainability, Accountability and Corporate Governance: Exploring Multinationals' Reporting Practices
Business Strategy and the Environment, Vol. 17, No. 1, pp. 1-15, 2008
 Ans Kolk
University of Amsterdam - University of Amsterdam Business School
Date Posted: May 02, 2006
Last Revised: September 17, 2008
Accepted Paper Series
2097 downloads

Incl. Electronic Paper Financial Packaging of IPO Firms in China
 Joseph Aharony , Jevons Lee and T.J. Wong
Tel Aviv University - Faculty of Management , Tulane University and Chinese University of Hong Kong (CUHK) - School of Accountancy
Date Posted: January 27, 2000
Working Paper Series
2091 downloads

Incl. Electronic Paper The Accrual Anomaly: Risk or Mispricing?
AFA 2007 Chicago Meetings Paper
 David A. Hirshleifer , Kewei Hou and Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business , Ohio State University (OSU) - Department of Finance and University of California - Paul Merage School of Business
Date Posted: March 30, 2006
Last Revised: March 31, 2010
Working Paper Series
2088 downloads

Incl. Electronic Paper Publishing in the Majors: A Comparison of Accounting, Finance, Management, and Marketing
 Edward P. Swanson
Texas A&M University - Mays Business School
Date Posted: December 07, 2002
Working Paper Series
2087 downloads

Incl. Electronic Paper Insider Trading, Earnings Quality, and Accrual Mispricing
 Mark E. Vargus and Messod Daniel Beneish
University of Texas at Dallas - Department of Accounting & Information Management and Indiana University Bloomington - Department of Accounting
Date Posted: July 26, 2001
Working Paper Series
2086 downloads

Incl. Electronic Paper The World Price of Earnings Opacity
EFA 2002 Berlin Meetings Presented Paper
 Utpal Bhattacharya and Hazem Daouk
Indiana University Bloomington - Department of Finance and Cornell University - School of Applied Economics and Management
Date Posted: September 05, 2001
Working Paper Series
2085 downloads

Incl. Electronic Paper Board Monitoring, Audit Committee Effectiveness, and Financial Reporting Quality: Review and Synthesis of Empirical Evidence
Journal of Forensic & Investigative Accounting, Vol. 1, No. 2, July-December 2009
 Luo He , Réal Labelle , Charles Piot and Daniel B. Thornton
Concordia University , HEC Montréal - Chair in Governance and Forensic Accounting , University of Grenoble and Queen's University
Date Posted: July 14, 2008
Last Revised: October 15, 2010
Accepted Paper Series
2084 downloads

Incl. Electronic Paper The Influence of Independent and Effective Audit Committees on Earnings Quality
 Daniel M. Bryan , Carol Liu and Samuel L. Tiras
State University of New York (SUNY) - Accounting & Law , Louisiana State University and Louisiana State University
Date Posted: January 21, 2004
Working Paper Series
2075 downloads

Incl. Electronic Paper A Cognitive Approach to Fraud Detection
 Stefano Grazioli , Paul E. Johnson and Karim Jamal
University of Virginia , University of Minnesota, Twin Cities - Carlson School of Management and University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: July 31, 2006
Working Paper Series
2067 downloads

Incl. Electronic Paper How Do Analysts Use Their Earnings Forecasts in Generating Stock Recommendations?
 Mark Thomas Bradshaw
Boston College
Date Posted: February 12, 2001
Working Paper Series
2066 downloads

Incl. Electronic Paper The Quality of Accounting Information in Politically Connected Firms
AFA 2010 Atlanta Meetings Paper
 Paul K. Chaney , Mara Faccio and David C. Parsley
Vanderbilt University - Accounting , Purdue University - Krannert School of Management and Vanderbilt University - Owen Graduate School of ManagementVanderbilt University
Date Posted: March 01, 2007
Last Revised: November 17, 2012
Working Paper Series
2066 downloads

Incl. Electronic Paper Back to Basics: Forecasting the Revenues of Internet Firms
 Brett Trueman , M.H. Franco Wong and Xiao-Jun Zhang
University of California, Los Angeles (UCLA) - Anderson School of Management , INSEAD and University of California, Berkeley
Date Posted: May 29, 2000
Working Paper Series
2063 downloads

Incl. Electronic Paper Fair Values, Comprehensive Income Reporting, and Bank Analysts' Risk and Valuation Judgments
 D. Eric Hirst , Patrick E. Hopkins and James Michael Wahlen
University of Texas at Austin , Indiana University and Indiana University Bloomington - Department of Accounting
Date Posted: June 15, 2001
Working Paper Series
2061 downloads

Incl. Electronic Paper Activity-Based Cost Management Practices in India: An Empirical Study
Decision, Vol. 32, No. 1, pp. 123-152, January - June 2005
 Manoj Anand , B. S. Sahay and Subhashish Saha
Indian Institute of Management Lucknow - Noida Campus , Management Development Institute - Supply Chain Management Area and Securities Exchange Board of India
Date Posted: August 12, 2005
Accepted Paper Series
2058 downloads

Incl. Electronic Paper Dividend Changes Do Not Signal Changes in Future Profitability
 Gustavo Grullon , Roni Michaely , Shlomo Benartzi and Richard H. Thaler
Rice University - Jesse H. Jones Graduate School of Business , Cornell University - Samuel Curtis Johnson Graduate School of Management , University of California at Los Angeles and University of Chicago - Booth School of Business
Date Posted: October 08, 2003
Working Paper Series
2052 downloads

Incl. Electronic Paper Stock market anomalies: What can we learn from repurchases and insider trading?
 John E. Core , Wayne R. Guay and Rodrigo S. Verdi
Massachusetts Institute of Technology (MIT) - Sloan School of Management , University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology (MIT)
Date Posted: April 20, 2004
Working Paper Series
2042 downloads

Incl. Electronic Paper The Activity-Based Costing Method: Development and Applications
The IUP Journal of Accounting Research and Audit Practices, Vol. VIII, No. 1, p. 7-22
 Grégory Wegmann
University of Burgundy - Faculty of Economics Business Administration
Date Posted: July 26, 2010
Accepted Paper Series
2040 downloads

Incl. Electronic Paper Does Mandatory Adoption of IFRS improve Accounting Quality? Preliminary Evidence
Contemporary Accounting Research, Forthcoming
 Anwer S. Ahmed , Michael J. Neel and Dechun Wang
Texas A&M University - Mays Business School , University of Houston - Bauer College of Business and Texas A&M University
Date Posted: November 10, 2009
Last Revised: August 17, 2012
Accepted Paper Series
2034 downloads


 

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