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Abstracts: 618,391
Full Text Papers: 514,839
Authors: 285,711
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  Last 12 months:
63,346

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To date: 88,484,961
Last 12 months: 11,592,605
Last 30 days: 814,444

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290,857
Total References: 9,075,610
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5,944,911
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  Footnotes:
94,292
Total Footnotes: 9,171,238


SSRN eLibrary Search Results
JEL Code: M4
6,433,395 Total downloads
Showing Papers 4,061 - 4,110 of 15,446
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1 2 3 4 ... 309 | Next >
   


Incl. Electronic Paper Using Sales Revenue as a Performance Measure
Rong Huang , Carol A. Marquardt and Bo Zhang
City University of New York (CUNY) - Stan Ross Department of Accountancy , City University of New York (CUNY) – Baruch College and School of Business, Renmin University of China
Date Posted: July 29, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Auditor Role and the Conflicting Effects of Audit Committee Quality on Auditor Conservatism
Marcus Doxey , Linda S. McDaniel and Robert J. Ramsay
University of Alabama - Culverhouse School of Accountancy , University of Kentucky - Von Allmen School of Accountancy and University of Kentucky - Gatton College of Business and Economics
Date Posted: July 29, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper The Impacts of the Market-Wide Cost of Capital on Aggregate Earnings-Returns Relation - Evidence from Japan
Yuto Yoshinaga
Hitotsubashi University, Graduate School of Commerce and Management, Students
Date Posted: July 29, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Private Equity Net Asset Values and Future Cash Flows
Tim Jenkinson , Wayne R. Landsman , Brian Rountree and Kazbi Z. Soonawalla
University of Oxford - Said Business School , University of North Carolina Kenan-Flagler Business School , Rice University - Jesse H. Jones Graduate School of Business and University of Oxford - Said Business School
Date Posted: July 29, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper Expected Loss and Impact of Risk: Backtesting Parameter-Based Expected Loss in a Basel II Framework
Journal of Risk Model Validation 7(3), 59-84, Fall 2013, Incisive Media
Wolfgang Reitgruber
UniCredit Bank Austria AG
Date Posted: July 29, 2015
Accepted Paper Series
4 downloads

Do Analysts Treat Winners and Losers Differently When Forecasting Earnings?
International Journal of Forecasting, Vol. 31, No. 2, 2015
Jay Heon Jung , Jinhan Pae and Choong-Yuel Yoo
Korea Advanced Institute of Science and Technology (KAIST) - College of Business , Korea University Business School (KUBS) and Korea Advanced Institute of Science and Technology (KAIST) - College of Business
Date Posted: July 28, 2015
Accepted Paper Series

Incl. Electronic Paper Goodwill Impairment Test Disclosures Under IAS 36: Disclosure Quality and its Determinants in Europe
Marius Gros and Sebastian Koch
Goethe University Frankfurt - Department of Accounting and Auditing and Goethe University Frankfurt - Department of Accounting and Auditing
Date Posted: July 28, 2015
Working Paper Series
1 downloads

Professors on the Board: Do They Contribute to Society Outside the Classroom?
Journal of Business Ethics, Forthcoming
Charles H. Cho , Jay Heon Jung , Byungjin Kwak , Jaywon Lee and Choong-Yuel Yoo
ESSEC Business School , Korea Advanced Institute of Science and Technology (KAIST) - College of Business , KAIST-Graduate School of Finance , Korea Advanced Institute of Science and Technology (KAIST) and Korea Advanced Institute of Science and Technology (KAIST) - College of Business
Date Posted: July 28, 2015
Accepted Paper Series

Framing the Magdalen: Sentimental Narratives and Impression Management in Charity Annual Reporting
Accounting and Business Research, Forthcoming
Lisa Evans and Jacqueline Pierpoint
University of Stirling - Department of Accounting and Finance and University of Stirling - Department of Accounting and Finance
Date Posted: July 28, 2015
Accepted Paper Series

Incl. Electronic Paper Management Information Systems for Non-Governmental Organisations. The Evidence from Poland
"Controlling and Knowledge. Shaping an Information Environment in Contemporary Business Organizations", eds. Joanna Dyczkowska, Paweł Kużdowicz, 2014, Wrocław: Wydawnictwo Universytetu Ekonomicznego, ISBN: 978-83-7695-414-1, (pp. 17-41),
Tomasz Dyczkowski
Wroclaw University of Economics
Date Posted: July 28, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Do Managers Mimic Rivals’ Forecast Innovations? Evidence from Japan
Akihiro Yamada
Faculty of Commerce, Chuo University
Date Posted: July 27, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Mandatory Management Forecasts, Forecast Revisions, and Abnormal Accruals
Asian Review of Accounting, Forthcoming
Akihiro Yamada
Faculty of Commerce, Chuo University
Date Posted: July 27, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper Does Book-Tax Difference Influence the Value Relevance of Book Income? Empirical Evidence from Japan
Akihiro Yamada
Faculty of Commerce, Chuo University
Date Posted: July 27, 2015
Working Paper Series
3 downloads

Banks' Acquisition of Private Information About Financial Misreporting
Accounting Review, Forthcoming
Po-Chang Chen
Miami University of Ohio - Richard T. Farmer School of Business Administration
Date Posted: July 27, 2015
Accepted Paper Series

Incl. Electronic Paper The Going Concern Opinion and the Adverse Credit Rating: An Analysis of Their Relationship
Matthew Strickett and David Hay
University of Auckland and University of Auckland - Business School
Date Posted: July 27, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper The Consolidation Trap: Empirical Evidence from Differences in Earnings Management Incentives and Practices in Brazil
Advances in Scientific and Applied Accounting. São Paulo, v.6, n.2, p. 137-155, 2013,
Jose Elias Feres de Almeida , Guillermo Oscar Braunbeck , Fernanda Furuta and Nelson Carvalho
Federal University of Espirito Santo (UFES) , University of São Paulo , Insper Institute of Education and Research and University of Sao Paulo (USP)
Date Posted: July 27, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper Is It a Home Run? Measuring Relative Citation Rates in Accounting Research
Patricia M. Dechow , Richard G. Sloan and Jean Zeng
University of California, Berkeley - Haas School of Business , University of California at Berkeley - Haas School of Business and University of California, Berkeley - Haas School of Business
Date Posted: July 26, 2015
Last Revised: July 29, 2015
Working Paper Series
20 downloads

Incl. Electronic Paper Did SFAS 166/167 Decrease Information Asymmetry of Securitizing Banks?
Seda Oz
McGill University - Desautels Faculty of Management
Date Posted: July 26, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper The Effect of Audit Regulation on Small Audit Firm Mergers and Audit Quality
Brant E. Christensen , Kecia Williams Smith and Dechun Wang
University of Missouri-Columbia , Texas A&M University and Texas A&M University
Date Posted: July 26, 2015
Working Paper Series
14 downloads

Has Management Accounting Research Been Critical?
Management Accounting Research, Forthcoming
Trevor Hopper and Binh Bui
University of Sussex and Victoria University of Wellington
Date Posted: July 26, 2015
Accepted Paper Series

Governing Product Co-Development Projects: The Role of Minimal Structures
Management Accounting Research, Forthcoming
Jeltje van der Meer-Kooistra and Robert William Scapens
University of Groningen - Faculty of Economics and Business and Manchester Business School
Date Posted: July 26, 2015
Accepted Paper Series

Incl. Electronic Paper Issuer Operating Performance and IPO Price Formation
Michael Willenborg , Biyu Wu and Yanhua Sunny Yang
University of Connecticut - Department of Accounting , University of Nebraska at Lincoln and University of Connecticut
Date Posted: July 26, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Attention Effects in a High-Frequency World
Bidisha Chakrabarty , Pamela C. Moulton and Xu (Frank) Wang
Saint Louis University - John Cook School of Business , Cornell University and Saint Louis University
Date Posted: July 25, 2015
Working Paper Series
48 downloads

Incl. Electronic Paper Accruals Quality, Disclosure Costs, and Management Guidance
James R. Moon Jr.
Georgia State University - School of Accountancy
Date Posted: July 25, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper Properties of Net Income and Total Comprehensive Income -- New Zealand Evidence
Humayun Kabir and Fawzi Laswad
Faculty of Business & Law, Auckland University of Technology and Lincoln University (NZ) - Accounting Group
Date Posted: July 25, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper The Behaviour of Earnings, Accruals and Impairment Loss of Failed New Zealand Finance Companies
Humayun Kabir and Fawzi Laswad
Faculty of Business & Law, Auckland University of Technology and Lincoln University (NZ) - Accounting Group
Date Posted: July 25, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper The Effect of Financial Reporting Regulation on Arm's Length Contracting
Matthias Breuer , Katharina Hombach and Maximilian A. Müller
University of Chicago - Booth School of Business , Ludwig Maximilian University of Munich and WHU - Otto Beisheim School of Management
Date Posted: July 25, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Bias and the Commitment to Disclosure
Forthcoming in Management Science
Mirko Stanislav Heinle and Robert E. Verrecchia
University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Date Posted: July 24, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper A Theory of Risk Disclosure
Mirko Stanislav Heinle and Kevin Smith
University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Date Posted: July 24, 2015
Working Paper Series
17 downloads

Incl. Electronic Paper Taste, Information, and Asset Prices: Implications for the Valuation of CSR
Henry L. Friedman and Mirko Stanislav Heinle
University of California, Los Angeles (UCLA) - Accounting Area and University of Pennsylvania - Accounting Department
Date Posted: July 24, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper Incorporation Choice and Implied Cost of Equity
Jere R. Francis and Michael D. Yu
University of Missouri at Columbia and State University of West Georgia
Date Posted: July 24, 2015
Working Paper Series
15 downloads

Incl. Electronic Paper The Role of Similar Accounting Standards in Cross-Border Mergers and Acquisitions
Contemporary Accounting Research, Forthcoming
Jere R. Francis , Shawn X. Huang and Inder K. Khurana
University of Missouri at Columbia , Arizona State University (ASU) - School of Accountancy and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Date Posted: July 24, 2015
Accepted Paper Series
10 downloads

Incl. Electronic Paper Opportunism as a Managerial Trait: Predicting Insider Trading Profits and Misconduct
Usman Ali and David A. Hirshleifer
MIG Capital and University of California, Irvine - Paul Merage School of Business
Date Posted: July 24, 2015
Last Revised: July 25, 2015
Working Paper Series
23 downloads

Incl. Electronic Paper When is the Best Time to Hide Earnings News?
Roni Michaely , Amir Rubin and Alexander Vedrashko
Cornell University - Samuel Curtis Johnson Graduate School of Management , Simon Fraser University (SFU) - Beedie School of Business and Simon Fraser University - Beedie School of Business
Date Posted: July 23, 2015
Working Paper Series
11 downloads

Incl. Electronic Paper Auditor Quality and Debt Covenants
Ashok Robin , Qiang Wu and Hao Zhang
Rochester Institute of Technology (RIT) - E. Philip Saunders College of Business , Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Rochester Institute of Technology (RIT) - Saunders College of Business
Date Posted: July 23, 2015
Working Paper Series
10 downloads

Do Analysts Understand the Economic and Reporting Complexities of Derivatives?
Journal of Accounting & Economics (JAE), Forthcoming
Hye Sun Chang , Michael P. Donohoe and Theodore Sougiannis
Singapore Management University - School of Accountancy , University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: July 23, 2015
Accepted Paper Series

Incl. Electronic Paper Discretionary Disclosures of Goodwill Slack: Determinants and Consequences
Nicole Thorne Jenkins , Mikhail Pevzner and Suning Zhang
University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics , University of Baltimore - Merrick School of Business and George Mason University
Date Posted: July 21, 2015
Working Paper Series
13 downloads

Incl. Electronic Paper The Critical Role of Internal Audit in Addressing Bank Fraud: A Conceptual Framework and Critical Review of the Literature with Future Extensions
Georgios Loukas Vousinas
National Technical University of Athens
Date Posted: July 21, 2015
Working Paper Series
15 downloads

Incl. Electronic Paper Controlling for Non-Governmental Organisations – the International Perspective
"European Integration in the Fields of Research – Economic Impact", eds. Joanna Dyczkowska, Tomasz Dyczkowski, Andrzej Kardasz, Wrocław: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu, 2010, ISBN 978-83-7695-062-4, (pp. 103-117),
Tomasz Dyczkowski
Wroclaw University of Economics
Date Posted: July 21, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper Performance Reporting and Corporate Knowledge Generation Process. Results of the Empirical Research on Polish Enterprises
"Knowledge for Market Use 2012. Significance of knowledge at the current phase of economic cycle", eds. Pavla Slavíčková, Olomouc: Societas Scientiarum Olomucensis II, 2012, ISBN 978-80-87533-04-8, (pp. 53-60),
Joanna Dyczkowska and Tomasz Dyczkowski
Wroclaw University of Economics and Wroclaw University of Economics
Date Posted: July 21, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper Misclassifying Core Expenses as Special Items: Cost of Goods Sold or Selling, General, and Administrative Expenses?
Contemporary Accounting Research, Forthcoming
Yun Fan and Xiaotao Kelvin Liu
University of Houston - C. T. Bauer College of Business and Northeastern University - Accounting Group
Date Posted: July 20, 2015
Accepted Paper Series
25 downloads

Incl. Electronic Paper An Influence of Strategic Awareness on Management Control: Evidence from Polish Micro, Small and Medium-Sized Enterprises
Management and Business Administration. Central Europe, vol. 23, no.1, 2015, pp. 3-31, ISSN 2084-3356, e-ISSN 2300-858X, DOI: 10.7206/mba.ce.2084-3356.131
Joanna Dyczkowska and Tomasz Dyczkowski
Wroclaw University of Economics and Wroclaw University of Economics
Date Posted: July 19, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper Product Market Peers and Relative Performance Evaluation
Sudarshan Jayaraman , Todd T. Milbourn and Hojun Seo
University of Rochester - Simon Business School , Washington University in Saint Louis - Olin Business School and Washington University in Saint Louis - John M. Olin Business School
Date Posted: July 19, 2015
Working Paper Series
27 downloads

Did Analyst Forecast Accuracy and Dispersion Improve after 2002 Following the Increase in Regulation?
Financial Analysts Journal, Forthcoming
Hassan Espahbodi , Pouran Espahbodi and Reza Espahbodi
University of Texas–Rio Grande Valley , University of Texas–Rio Grande Valley and Washburn University
Date Posted: July 18, 2015
Accepted Paper Series

Incl. Electronic Paper Does Academic Research Provide Sufficient Evidence in Support of Changes to the Audit Reporting Model?
Jean Bédard , Paul Coram , Reza Espahbodi and Theodore J. Mock
Université Laval - École de comptabilité , University of Adelaide - Business School , Washburn University and University of Southern California
Date Posted: July 18, 2015
Last Revised: July 20, 2015
Working Paper Series
17 downloads

Incl. Electronic Paper The Moderating Effect of Relative Performance Evaluation on the Risk Incentive Properties of Executives' Equity Portfolios
Journal of Accounting Research, Forthcoming
Hyungshin Park and Dimitris Vrettos
Southern Methodist University - Cox School of Business and Southern Methodist University - Cox School of Business
Date Posted: July 17, 2015
Accepted Paper Series
24 downloads

IFRS Mandatory Disclosures in Malaysia: The Influence of Family Control and the Value (Ir)Relevance of Compliance Levels
Accounting Forum, Published online (Forthcoming)
Mazni Abdullah , Lisa Evans , Ian A.M. Fraser and Ioannis Tsalavoutas
University of Malaya (UM) , University of Stirling - Department of Accounting and Finance , University of Stirling - Department of Accounting and Finance and University of Glasgow - Accounting and Finance Group
Date Posted: July 17, 2015
Accepted Paper Series

Incl. Electronic Paper Using Financial Information to Differentiate Failed vs. Surviving Finance Companies in Thailand: An Implication for Emerging Economies
Multinational Finance Journal, Vol. 3, No. 2, p. 127-145, 1999
Obeua Persons
Rider University
Date Posted: July 17, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper Corporate Equity Ownership and the Demand for Accounting Conservatism
Shih-Chu Chou and Nir Yehuda
University of Texas at Dallas and University of Texas at Dallas - Department of Accounting & Information Management
Date Posted: July 15, 2015
Last Revised: July 22, 2015
Working Paper Series
23 downloads

Incl. Electronic Paper The Role of Corporate Governance in Accounting Discretion: The Case of Goodwill Impairment in Australia
Humayun Kabir and Asheq R. Rahman
Faculty of Business & Law, Auckland University of Technology and Auckland University of Technology - Faculty of Business & Law
Date Posted: July 14, 2015
Working Paper Series
18 downloads


 

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