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SSRN eLibrary Search Results
JEL Code: M4
6,470,736 Total downloads
Showing Papers 4,021 - 4,070 of 15,538
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Incl. Electronic Paper 股權分置改革能否改善中國上市公司的盈餘資訊內涵?(Does Nontradable Share Reform Improve the Informativeness of Earnings in China?)
Journal of Accounting Review, Volume 60, 2015
Hsin-Yi Chi , Tzu-Ching Weng , Chang-Tian Yang and Pi-Yu Lu
National Chung Hsing University - Department of Accounting , Feng Chia University , National Changhua University of Education and Independent
Date Posted: March 12, 2015
Accepted Paper Series
21 downloads

Incl. Electronic Paper 股权分置改革与IPO前后盈余管理行为研究 (Split-Share Structure Reform and Earning Management between Pre-IPO and Post-IPO)
Junxiong Fang Sr.
Fudan University - School of Management
Date Posted: April 03, 2015
Working Paper Series
24 downloads

Incl. Electronic Paper 探討醫療組織誘因制度、權益公平認知對醫師工作績效之影響─以預算強調作為權變因素 (The Effect of Hospital Incentives and Equity Fairness Perceptions on Physicians’ Job Performance: Budget Emphasis as a Contingent Variable)
Journal of Accounting Review, 2015
Cheng-Tsung Lu and Chung-Yueh Conrad Chang II
National Taichung University of Science and Technology and National Taipei University
Date Posted: February 12, 2015
Accepted Paper Series
32 downloads

Incl. Electronic Paper 強制以XBRL申報財務報告能否降低資訊不對稱?(Does Mandatory Filing of XBRL Financial Reports Reduce the Information Asymmetry?)
Journal of Accounting Review, Vol. 60, No. 1, 2015
Ching-Chieh Lin , Chung-Fern Wu and Sue-Tzeng Chuang
I-Shou University , National Taiwan University and I-Shou University-Department of Accounting
Date Posted: March 21, 2015
Accepted Paper Series
27 downloads

Incl. Electronic Paper 基於會計盈餘資訊性的融資限制 (Financial Constraints Based on the Informativeness of Accounting Earnings)
Journal of Accounting Review, 會計評論,第61 期,2015 年7 月 DOI: 10.6552/JOAR.2015.61.4,
Shih-Chieh Lin
Department of Accounting, Providence University
Date Posted: August 28, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper ‘Metaphoring’ People out of this World: A Critical Discourse Analysis of a Chairman’s Statement of a UK Defense Firm
Accounting Forum, Vol. 36 No. 3 (2012), pp. 178-193
Doris M. Merkl-Davies and Veronika Koller
Bangor University and Lancaster University - Linguistics and English Language
Date Posted: May 20, 2011
Last Revised: April 27, 2013
Accepted Paper Series
200 downloads

Incl. Electronic Paper ‘Is Residual Income Model (RIM) Really Superior to Dividend Discount Model (DDM)?’ – A Misconception
IOSR Journal of Business and Management (IOSR-JBM), Volume 5, Issue 6 (Nov. -Dec.), Page 36-44 , ISSN: 2278-487X. DOI: 10.9790/487X-0563644, 2012
Mohammad Ali Tareq
Malaysia-Japan International Institute of Technology (MJIIT), Universiti Technologi Malaysia (UTM)
Date Posted: November 22, 2012
Last Revised: May 05, 2013
Accepted Paper Series
207 downloads

Incl. Electronic Paper ‘Deprival Value’ vs ‘Fair Value’ Measurement for Contract Liabilities: How to Resolve the ‘Revenue Recognition’ Conundrum?
Accounting and Business Research, 41, no. 5: 491–514.,
Joanne Horton , Richard H. Macve and George Serafeim
University of Exeter Business School , London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Harvard University - Harvard Business School
Date Posted: July 07, 2006
Last Revised: July 19, 2013
Accepted Paper Series
829 downloads

Incl. Electronic Paper ‘Cold, Calculating Political Economy’: Fixed Costs, the Rate of Profit and the Length of the Working Day in the Factory Act Debates, 1832-1847.
Steve Toms
University of Leeds - Leeds University Business School (LUBS)
Date Posted: February 22, 2014
Working Paper Series
17 downloads

Incl. Electronic Paper Упущенная Выгода При Отказе Покупателя От Части Закупок По Контракту: Счетоводство (Loss of Profits in Case of Failure of the Buyer of the Procurement Contract: Accounting)
Economic Strategies, Forthcoming
Andrey Alekseevich Mitskevitch
Russian Presidential Academy of National Economy and Public Administration (RANEPA) - SHFM Graduate School of Finance and Management
Date Posted: November 22, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper Тотальная Прозрачность: Рейтинги и Индексы в Отечественном Образовании и Науке (Total Transparency: Ranks and Indexes in Russian Universities)
Экономический анализ: теория и практика, № 31 (382), 2014. С. 13-22. (Economic Analysis. Theory and Practice. 2014. No 31. P. 13-22),
Olga N. Volkova
National Research University Higher School of Economics
Date Posted: August 27, 2014
Accepted Paper Series
14 downloads

Incl. Electronic Paper Структура и Эволюция Социально-Экономического Института Учета (Structure and Evolution of Socio-Economic Institute of Accounting)
Международный бухгалтерский учет, № 26 (320), 2014, с. 53-62 (International Accounting, N 26 (320), 2014, p. 53-61.),
Olga N. Volkova
National Research University Higher School of Economics
Date Posted: July 12, 2014
Accepted Paper Series
12 downloads

Incl. Electronic Paper Сравнительный анализ бизнес-моделей компаний (Comparative Analysis of Companies Business Models)
Journal Economy and Life, No. 45, November 2012
Teimuraz Vashakmadze
Russian Presidential Academy of National Economy and Public Administration - Institute of Business Studies
Date Posted: November 27, 2012
Accepted Paper Series
29 downloads

Incl. Electronic Paper Прозрачность, подотчетность и доверие в обществе (Transparency, Accountability, and Trust in Society)
Voprosy Ekonomiki, 2015, No. 2, pp. 142-148
Olga N. Volkova
National Research University Higher School of Economics
Date Posted: February 20, 2015
Last Revised: May 13, 2015
Working Paper Series
18 downloads

Incl. Electronic Paper Предметное поле учета: о чем пишут в российских и англоязычных научных журналах? (Accounting Research Domain: Some Reflections from Russian and International Academic Journals)
Вестник УрФУ. Серия: Экономика и управление. 2015. Т. 14. № 1. С. 131-148. (Vestnik UrFU. Economics and Management Series. 2015. V. 14. № 1. P. 131-148.),
Olga N. Volkova and Jana V. Loginova
National Research University Higher School of Economics and National Research University Higher School of Economics
Date Posted: May 14, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper От ремесла к институту: эволюция бухгалтерского учета в Италии от Средневековья до Нового времени (From Craft to Institution: Accounting in Italy from the Middle Ages to the Early Modern Period)
Вопросы экономики, № 11, 2012, с. 135-152,
Olga N. Volkova
National Research University Higher School of Economics
Date Posted: July 02, 2013
Last Revised: July 25, 2013
Accepted Paper Series
15 downloads

Incl. Electronic Paper Особенности Национального Концепта Бухгалтерского Учета (Опыт Лингвокультурного Анализа) (The Linguo-Cultural Analysis of Russian Accounting Concepts)
International Accounting, № 27 (293), 2013, p. 51-60 (Международный бухгалтерский учет, № 27 (293), 2013, с. 51-60) (in Russian),
Olga N. Volkova
National Research University Higher School of Economics
Date Posted: July 24, 2013
Accepted Paper Series
20 downloads

Incl. Electronic Paper Нормирование Труда Работников Учетно-Экономических Служб Методом Опросной Фотографии Рабочего Времени (Time Standards Setting for the Accounting and Economic Services: Result-Based Approach)
Финансы и бизнес, № 1, 2012, стр. 135-148 (Financy i Business, No 1, 2012, p. 135-148),
Olga N. Volkova and Andrew A. Veykher
National Research University Higher School of Economics and National Research University Higher School of Economics
Date Posted: July 31, 2013
Accepted Paper Series
12 downloads

Incl. Electronic Paper Мониторинг «Стратегий Выхода» Зарубежных Стран Из Режима Антикризисных Мер и Рекомендации Для Российской Федерации (Monitoring the 'Exit Strategy' from a Foreign Country Regime Crisis Measures and Recommendations For the Russian Federation)
Pavel Trunin and Eugene Goryunov
Gaidar Institute for Economic Policy and Gaidar Institute for Economic Policy
Date Posted: May 25, 2013
Last Revised: August 12, 2013
Working Paper Series
10 downloads

Incl. Electronic Paper Концептуальное Пространство Учета в Российской и Зарубежной Научной Традиции (The Concept of Accounting in Russian and English Accounting Research)
International Accounting, # 2, 2014. P.16-26. (Международный бухгалтерский учет, № 2 (296), 2014, с. 16-26),
Olga N. Volkova
National Research University Higher School of Economics
Date Posted: January 16, 2014
Accepted Paper Series
14 downloads

Incl. Electronic Paper Интерни обрачун у функцији доношења пословних одлука (Internal Calculation in Term Business Decision Making)
Ekonomika, Vol 60, Issue 1, pp 117-125, 2014
Jugoslav Anicic , Miloje Jelic , Jasminka Djurovic , Srecko Radoicic and Zivojin Prokopovic
Univerzitet Union - Nikola Tesla , Independent , Business School of Applied Studies Blace , Business School of Applied Studies Blace and Independent
Date Posted: May 10, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Инвестиционная позиция и учетная информация: глобальные изменения и локальные решения (Investment Position and Accounting Information: Global Change and Local Solutions)
Основы экономики, управления и права, 1(1), 2012, pp.154-160,
Svitlana Kuznetsova
Alfred Nobel University Dnipropetrovs'k
Date Posted: September 08, 2014
Accepted Paper Series
15 downloads

Incl. Electronic Paper Властоментальность: К Вопросу Об Определении Объекта Исследований ('Governmentality' in Russian: The Concept and the Research Domain)
Политическая концептология: журнал метадисциплинарных исследований. 2014. № 2. С. 20-24. (THE POLITICAL CONCEPTOLOGY: JOURNAL OF METADISCIPLINARY RESEARCH. 2014. No 2. P. 20-24.),
Olga N. Volkova
National Research University Higher School of Economics
Date Posted: May 31, 2014
Last Revised: December 22, 2014
Accepted Paper Series
11 downloads

Incl. Electronic Paper Властоментальность: к вопросу об определении объекта исследований ('Governmentality' in Russian: The Concept and the Research Domain)
Политическая концептология: журнал метадисциплинарных исследований. 2014. № 2. С. 20-24. (THE POLITICAL CONCEPTOLOGY: JOURNAL OF METADISCIPLINARY RESEARCH. 2014. No 2. P. 20-24.),
Olga N. Volkova
National Research University Higher School of Economics
Date Posted: August 09, 2014
Accepted Paper Series
14 downloads

Incl. Electronic Paper Властоментальность и Учетные Практики (Governmentality and Accounting Practices)
Политическая концептология: журнал метадисциплинарных исследований. 2015. № 1. С. 18-26. (The Political Conceptology. Journal of Metadisciplinary Research. 2015. № 1. P. 18-26.),
Olga N. Volkova
National Research University Higher School of Economics
Date Posted: May 09, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper ¿Son Actuarialmente Justas Las Tarifas Para Determinar El Coste De Las Pensiones Derivadas De Accidentes De Trabajo? Análisis Del Período 2011-2015 (Are the Rates Levied to Cover the Cost of Pensions for Occupational Injury and Disease Actuarially Fair? An Analysis for the Period 2011-2015)
Anna Castañer , Juan Manuel Pérez Salamero González and Carlos Vidal-Meliá
University of Barcelona - Department of Actuarial, Financial and Economic Mathematics , University of Valencia - Department of Financial Economics and University of Valencia - Department of Financial Economics
Date Posted: May 02, 2015
Last Revised: May 28, 2015
Working Paper Series
36 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 - Department of Applied Economics III (Econometrics and Statistics) and University of Valencia - Department of Financial Economics
Date Posted: January 13, 2015
Last Revised: March 21, 2015
Working Paper Series
29 downloads

Zimmerman's Contentious Conjectures: Describing the Present and Prescribing the Future of Empirical Management Accounting Research
European Accounting Review, Vol. 11, No. 4, 2002
Joan L. Luft and Michael D. Shields
Michigan State University - Department of Accounting & Information Systems and Michigan State University - Department of Accounting & Information Systems
Date Posted: April 17, 2003
Accepted Paper Series

Incl. Electronic Paper Zelig and the Art of Measuring Excess Profit
Frontiers in Finance and Economics, Vol. 3, No. 1, pp. 103-129, June 2006
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: November 13, 2007
Last Revised: July 14, 2009
Accepted Paper Series
85 downloads

Incl. Electronic Paper Zauner Ornaments
Darden Case No. UVA-C-2181
Mark E. Haskins , Kristy Lilly and Liz Smith
University of Virginia (UVA) - Darden School of Business , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: October 21, 2008
Working Paper Series
255 downloads

Your Governance or Mine?
Australian Accounting Review, 21, 406-417. (DOI: 10.1111/j.1835-2561.2011.00147.x)
Andrew Ferguson , Matthew Grosse , Stephen Kean and Tom Scott
University of Technology, Sydney - Discipline of Accounting , University of Technology Sydney (UTS) - School of Accounting , University of Otago and University of Auckland
Date Posted: August 09, 2013
Accepted Paper Series

Incl. Electronic Paper Yes, There is a Citizen of a State
Dan Goodman
affiliation not provided to SSRN
Date Posted: December 12, 2010
Working Paper Series
31 downloads

Incl. Electronic Paper Y ahora... Gobierno Abierto: Nuevos términos en la constante búsqueda por la transparencia y la rendición de cuentas (And Now... Open Government: New Terms in the Never Ending Search for Transparency and Accountability)
Proceedings of the XVII Congreso Internacional del CLAD sobre la Reforma del Estado y de la Administración Pública. Cartagena de Indias (Colombia),
Carlos E. Jiménez and Mila Gascó
IEEE e-Government and ESADE Business School
Date Posted: August 20, 2013
Last Revised: August 10, 2014
Accepted Paper Series
173 downloads

Incl. Electronic Paper Xyberspace Consulting, Inc.
Darden Case No. UVA-C-2152
Luann J. Lynch
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
107 downloads

XBRL: An Impacts Framework and Research Challenge
Journal of Emerging Technologies in Accounting, Vol. 3, pp. 97-116, 2006
Amelia A. Baldwin , Carol E. Brown and Brad S. Trinkle
University of Arkansas at Fort Smith , Oregon State University - College of Business and Mississippi State University - School of Accountancy
Date Posted: October 19, 2007
Accepted Paper Series

XBRL: An (Open) Source of Enlightenment or Disillusion?
European Accounting Review, Vol. 16, No. 3, pp. 585-623, 2007
Joanne Locke and Alan D. Lowe
University of Waikato and University of Waikato
Date Posted: June 28, 2007
Last Revised: November 11, 2007
Accepted Paper Series

Incl. Electronic Paper XBRL, Excel or PDF? The Effects of Technology Choice on the Analysis of Financial Information
CAAA Annual Conference 2011
Diane Joyce Janvrin , Robert E. Pinsker and Maureen Mascha
Iowa State University - Department of Accounting and Finance , Florida Atlantic University and Marquette University
Date Posted: January 14, 2011
Working Paper Series
383 downloads

XBRL Tagging of Financial Statement Data Using XMLSpy: The Small Company Case
Issues in Accounting Education 27 (3):761-781, 2012
Rick Elam , Mitchell R. Wenger and Kelly L. Williams
University of Mississippi , University of Mississippi and University of Mississippi
Date Posted: December 24, 2010
Last Revised: June 11, 2013
Accepted Paper Series

Incl. Electronic Paper XBRL and Interoperability of Financial Statements in the U.S.
Hongwei (Harry) Zhu and Harris Wu
University of Massachusetts Lowell and Old Dominion University
Date Posted: April 01, 2010
Working Paper Series
434 downloads

Incl. Electronic Paper Współczynnik Przejęcia Niezbędnym Parametrem Oceny IPO (Takeover Ratio as the Parameter to Evaluate IPO)
Tadeusz Dudycz
Wroclaw University of Technology
Date Posted: January 19, 2013
Last Revised: April 04, 2013
Working Paper Series
24 downloads

Writing Accounting and Management History: Insights from Unorthodox Music Historiography
Accounting Historians Journal, 2004
Luca Zan
University of Bologna - Department of Management
Date Posted: May 08, 2009
Accepted Paper Series

Write-Offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives
European Accounting Review, Vol. 22, No. 1, 117-150, 2013, DOI: 10.1080/09638180.2012.661938
Urska Kosi and Aljosa Valentincic
Independent and University of Ljubljana - Faculty of Economics
Date Posted: December 21, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Write-Down Timeliness, Line-of-Business Disclosures and Investors' Interpretations of Segment Divestiture Announcements
Journal of Business Finance & Accounting, Vol. 31, No. 9-10, pp. 1261-1299, November 2004
Denton Collins and Steven L. Henning
Texas Tech University - Area of Accounting and Southern Methodist University
Date Posted: November 29, 2004
Accepted Paper Series
15 downloads

Would Requiring Ex-Post Earnings Revisions Reduce Earnings Manipulation?
Lou X. Orchard
Wichita State University
Date Posted: June 22, 2006
Working Paper Series

Incl. Electronic Paper Worldscope meets Compustat: A Comparison of Financial Databases
Niels Ulbricht and Christian Weiner
University of Mannheim - Department of Business Administration and Finance and Humboldt University of Berlin - School of Business and Economics
Date Posted: December 20, 2005
Working Paper Series
969 downloads

World Class Manufacturing Practices and Profitability: A Causal Analysis
Surendra P. Agrawal and Adam S. Maiga
University of Memphis and School of Accounting - Florida International University
Date Posted: January 07, 1999
Working Paper Series

Incl. Electronic Paper Workload Ratios as Audit Quality Indicators: An Empirical Analysis Using PCAOB Headcount Disclosures
Steve Buchheit and William L. Buslepp
University of Alabama and Texas Tech University - Area of Accounting
Date Posted: September 25, 2014
Last Revised: November 01, 2014
Working Paper Series
205 downloads

Incl. Electronic Paper Working on the Weekend: Do Analysts Strategically Time the Release of Their Recommendation Revisions?
Lynn L. Rees , Nathan Y. Sharp and Paul A. Wong
Texas A&M University (TAMU) - Department of Accounting , Texas A&M University (TAMU) - Department of Accounting and University of California, Davis - Graduate School of Management
Date Posted: November 15, 2013
Last Revised: July 14, 2015
Working Paper Series
132 downloads

Incl. Electronic Paper Working Capital, Profitability, Liquidity and Solvency of Healthcare Insurance Companies
BBR - Brazilian Business Review, v. 7, n. 2, Vitória-ES, May - August 2010, pp. 37 - 59, ISSN 1808-2386,
Andre Guimaraes and Valcemiro Nossa
Pace University - Lubin School of Business and affiliation not provided to SSRN
Date Posted: July 28, 2012
Accepted Paper Series
479 downloads

Incl. Electronic Paper Working Capital Management and Firm Listing Status
Multinational Finance Journal, 2012, vol. 16, no. 3/4, pp. 261–301,
Seraina C. Anagnostopoulou
Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: April 01, 2013
Last Revised: November 13, 2014
Accepted Paper Series
291 downloads


 

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