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Full Text Papers: 393,643
Authors: 226,678
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  Last 12 months: 		68,942

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SSRN eLibrary Search Results
JEL Code: M41
4,278,603 Total downloads
Showing Papers 41 - 90 of 9,388
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How Do Individual Investors React to Earnings Announcements? Evidence from Google Insights
Tawei Wang and Roger Debreceny
University of Hawaii at Manoa - School of Accountancy and University of Hawaii at Manoa - Shidler College of Business
Date Posted: April 30, 2013
Working Paper Series

Incl. Electronic Paper Managing Earnings with Intercorporate Investments
Journal of Business Finance and Accounting Vol. 33, 2006, pp. 671-695
 Øyvind Bøhren and Jørgen Haug
Norwegian Business School (BI) - Department of Financial Economics and Norwegian School of Economics
Date Posted: April 30, 2013
Accepted Paper Series
12 downloads

Incl. Electronic Paper Compliance with Flexible Accounting Standards
International Journal of Accounting, Vol. 39, 2004
 Øyvind Bøhren , Jørgen Haug and Dag Michalsen
Norwegian Business School (BI) - Department of Financial Economics , Norwegian School of Economics and BI Norwegian Business School
Date Posted: April 30, 2013
Accepted Paper Series
10 downloads

Incl. Electronic Paper Auditors Consideration of Corporate Governance
Australian Journal of Basic and Applied Sciences, 5(12): p.p. 1622-1628.
 Masood Fooladi
Islamic Azad University, Mobarakeh Branch
Date Posted: April 30, 2013
Accepted Paper Series
8 downloads

Incl. Electronic Paper Board Characteristics and Firm Performance
Journal of Modern Accounting and Auditing, Vol. 8, No. 5, 688-694
Masood Fooladi
Islamic Azad University, Mobarakeh Branch
Date Posted: April 30, 2013
Accepted Paper Series
23 downloads

Incl. Electronic Paper Revisiting the Effects of Industry Expertise on Audit Pricing
 John Goodwin and Donghui Wu
Sabanci University and The Chinese University of Hong Kong
Date Posted: April 29, 2013
Working Paper Series
19 downloads

Incl. Electronic Paper Voluntary Disclosure of Profit Forecasts: Factors Influencing Information Disclosed During UK Takeover Bids
in Rechnungswesen als Instrument für Führungsentscheidungen (Accounting as an Instrument for Management’s Decisions), Hans Peter Möller and Franz Schmidt (eds), Schäffer-Poeschel Verlag, Stuttgart. ISBN 3-7910-1250-9, pp. 447-475, 2013,
Niamh M. Brennan and Sidney J. Gray
University College Dublin (UCD) - Quinn School of Business and University of Sydney
Date Posted: April 28, 2013
Accepted Paper Series
10 downloads

Incl. Electronic Paper Rhetoric and Argument in Financial Reporting: Disclosures in Profit Forecasts and Takeover Documents
ACCA Occasional Research Paper No. 31, Certified Accountants Educational Trust, London, ISBN 1-85908-317-X, 2000
 Niamh M. Brennan and Sidney J. Gray
University College Dublin (UCD) - Quinn School of Business and University of Sydney
Date Posted: April 28, 2013
Accepted Paper Series
3 downloads

Incl. Electronic Paper Disclosure of Profit Forecasts during Takeovers: Evidence from Directors and Advisors
Institute of Chartered Accountants of Scotland, Edinburgh, 1998, ISBN 1-871250-63-3, x 106 pp.
 Niamh M. Brennan
University College Dublin (UCD) - Quinn School of Business
Date Posted: April 28, 2013
Accepted Paper Series
3 downloads

Incl. Electronic Paper Classification Shifting Using the 'Corporate/Other' Segment
Accounting Horizons, Forthcoming
 Bradley E. Lail , Wayne B. Thomas and Glyn J. Winterbotham
Baylor University , University of Oklahoma, Michael F. Price College of Business and Winthrop University
Date Posted: April 28, 2013
Accepted Paper Series
35 downloads

Incl. Electronic Paper Can Governance Mitigate Real Earnings Management?
 Mahfuja Malik
Boston University
Date Posted: April 26, 2013
Working Paper Series
35 downloads

The Use of Management Control Systems to Manage CSR Strategy: A Levers of Control Perspective
Management Accounting Research, Forthcoming
 Diane-Laure Arjaliès and Julia Mundy
HEC Paris and University of Greenwich
Date Posted: April 25, 2013
Accepted Paper Series

Incl. Electronic Paper The Future of Auditing
 David Hay
University of Auckland - Department of Accounting and Finance
Date Posted: April 25, 2013
Working Paper Series
69 downloads

Incl. Electronic Paper Are Extensive Audits 'Good News'? Market Perceptions of Abnormal Audit Fees and Fair Value Disclosures
 Ulf Mohrmann , Jan Riepe and Ulrike Stefani
University of Konstanz - Department of Economics , Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management) and University of Konstanz - Department of Economics
Date Posted: April 25, 2013
Working Paper Series
36 downloads

Incl. Electronic Paper Board Interlocks and the Diffusion of Disclosure Policy
 Ye Cai , Dan S. Dhaliwal , Yongtae Kim and Carrie Pan
Santa Clara University - Leavey School of Business , University of Arizona - Department of Accounting , Santa Clara University - Leavey School of Business and Santa Clara University - Department of Finance
Date Posted: April 24, 2013
Working Paper Series
35 downloads

Incl. Electronic Paper How Do Financial Constraints Relate to Financial Reporting Quality? Evidence from Seasoned Equity Offerings
 Ahmet C. Kurt
Northeastern University
Date Posted: April 24, 2013
Working Paper Series
24 downloads

Incl. Electronic Paper Scrutiny and Information Influencing
 Lin Nan and Xiaoyan Wen
Purdue University and University of Illinois at Chicago - College of Business Administration
Date Posted: April 24, 2013
Working Paper Series
10 downloads

Incl. Electronic Paper IFRS Adoption: Uncertainty Avoidance and the Capital Market Benefits
 Osman Ghani
University of Warwick - Warwick Business School
Date Posted: April 24, 2013
Last Revised: April 26, 2013
Working Paper Series
21 downloads

Incl. Electronic Paper Managerial Optimism Versus Opportunism as a Motivation for Repurchases: The Case of Accelerated Share Repurchases
 Ahmet C. Kurt
Northeastern University
Date Posted: April 23, 2013
Working Paper Series
22 downloads

Incl. Electronic Paper The Opportunistic Reporting of Material Events and the Apparent Misconception of Investors' Reaction
INSEAD Working Paper No. 2013/54/AC
 Benjamin Segal and Dan Segal
INSEAD - Accounting & Control Area and Interdisciplinary Center (IDC) Herzliyah
Date Posted: April 23, 2013
Working Paper Series
39 downloads

Incl. Electronic Paper Shared Auditors in Mergers and Acquisitions
 Dan S. Dhaliwal , Phillip T. Lamoreaux , Lubomir P. Litov and Jordan Neyland
University of Arizona - Department of Accounting , University of Arizona - Department of Accounting , University of Arizona - Department of Finance and The University of Melbourne
Date Posted: April 20, 2013
Working Paper Series
237 downloads

Incl. Electronic Paper Managers and Investor Sentiment
 Paul Hribar and Phil Quinn
University of Iowa - Henry B. Tippie College of Business and University of Iowa - Henry B. Tippie College of Business
Date Posted: April 20, 2013
Working Paper Series
55 downloads

Incl. Electronic Paper The Implications of Ineffective Internal Control and SOX 404 Reporting for Financial Analysts
Journal of Accounting and Public Policy, Forthcoming
 Sarah Clinton , Arianna S. Pinello and Hollis Ashbaugh Skaife
University of Tennessee, Knoxville - College of Business Administration , Florida Gulf Coast University and University of Wisconsin, Madison - Department of Accounting and Information Systems
Date Posted: April 20, 2013
Last Revised: May 14, 2013
Accepted Paper Series
58 downloads

Do Alternative Methods of Reporting Non-Controlling Interests Really Matter?
Australian Journal of Management, Vol. 38, No. 1, 2013
 Ana Isabel Lopes and Isabel Costa Lourenço
ISCTE-IUL and ISCTE - IUL Business School
Date Posted: April 19, 2013
Last Revised: April 24, 2013
Accepted Paper Series

Incl. Electronic Paper A Comparison of Performance Measures for Finding the Best Measure of Business Entity Performance: Source from the Tehran Stock Exchange
 Akbar Javadian Kootanaee
University of Mysore - Department of Commerce
Date Posted: April 18, 2013
Working Paper Series
32 downloads

Fraud: A Review and Research Agenda
Accountancy Business and the Public Interest, 2011, Vol. 10: 138-178, Singapore Management University School of Accountancy Research Paper
 Gary Pan , Poh-Sun Seow , Themin Suwardy and Evelyn Gay
Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy and Independent
Date Posted: April 18, 2013
Last Revised: April 19, 2013
Accepted Paper Series

A Visualization of Teaching the Indirect Method for Computing Cash from Operations
Accounting Instructors’ Report Fall 2011,
Poh-Sun Seow
Singapore Management University - School of Accountancy
Date Posted: April 18, 2013
Accepted Paper Series

Using Digital Storytelling to Engage Student Learning
Accounting Education: An International Journal (Forthcoming), Singapore Management University School of Accountancy Research Paper
Themin Suwardy , Gary Pan and Poh-Sun Seow
Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Date Posted: April 18, 2013
Last Revised: April 19, 2013
Accepted Paper Series

Incl. Electronic Paper Corporate Governance, Incentives, and Tax Avoidance
Rock Center for Corporate Governance at Stanford University Working Paper No. 136
 Chris Armstrong , Jennifer L. Blouin , Alan D. Jagolinzer and David F. Larcker
University of Pennsylvania - Accounting Department , University of Pennsylvania - Accounting Department , University of Colorado - Leeds School of Business and Stanford University - Graduate School of Business
Date Posted: April 18, 2013
Working Paper Series
177 downloads

Information Systems Procurement Process Risk and Control: Insights from a Public Sector Organization
Accountancy Business and the Public Interest, 2012, Vol. 11: 123-142, Singapore Management University School of Accountancy Research Paper
Gary Pan , Manjari Mehta and Poh-Sun Seow
Singapore Management University - School of Accountancy , Independent and Singapore Management University - School of Accountancy
Date Posted: April 18, 2013
Last Revised: April 19, 2013
Accepted Paper Series

Incl. Electronic Paper Earnings Quality in Acquired and Non-Acquired Family Firms: A Socioemotional Wealth Perspective
Family Business Review, Forthcoming
 Federica Pazzaglia , Stefano Mengoli and Elena Sapienza
University College Dublin , University of Bologna - Department of Management and University of Padua - Department of Economics "M.Fanno"
Date Posted: April 18, 2013
Accepted Paper Series
17 downloads

Challenging the Reliability of Comparables under Profit-Based Transfer Pricing Methods
Accounting and Business Research (2013, Forthcoming)
 Alessandro Mura , Clive R. Emmanuel and Francesco Vallascas
University of Cagliari - Dipartimento di Scienze Economiche e Aziendali , University of Glasgow - Glasgow Business School - Department of Accounting & Finance and University of Leeds
Date Posted: April 18, 2013
Accepted Paper Series

Incl. Electronic Paper Effects of Corporate Governance and Managerial Optimism on Accounting Conservatism and Manipulation
 Judson Caskey and Volker Laux
University of Texas at Austin - Red McCombs School of Business and University of Texas at Austin - Department of Accounting
Date Posted: April 17, 2013
Working Paper Series
119 downloads

Incl. Electronic Paper Innovators and Imitators in Product-Market Competition and Accounting Reporting
 Carlos Corona , Lin Nan and Ran Zhao
Carnegie Mellon University , Purdue University and Carnegie Mellon University - David A. Tepper School of Business
Date Posted: April 16, 2013
Working Paper Series
30 downloads

Incl. Electronic Paper Litigation Cost, Market-to-Book, and Asymmetric Timeliness of Earnings
International Journal of Finance and Accounting Studies, Forthcoming
 Zhefeng Frank Liu , Daniel B. Thornton and Fayez A. Elayan
Brock University , Queen's University and Brock University - Department of Accounting, Faculty of Business
Date Posted: April 15, 2013
Accepted Paper Series
25 downloads

Accountability and Role Effects in Balanced Scorecard Based Performance Evaluations When Strategy Timeline Is Specified
European Accounting Review, Forthcoming
 Geoffrey D. Bartlett , Eric N. Johnson and Philip Reckers
Drake University , University of Wyoming and Arizona State University (ASU) - School of Accountancy
Date Posted: April 14, 2013
Accepted Paper Series

Incl. Electronic Paper The Effect of CEO and CFO Resignations on Going Concern Opinions
 Joseph Beams , Wachira Boonyanet , Pongprot Chatraphorn and Yun-Chia Yan
University of New Orleans , Chulalongkorn University , Chulalongkorn University and University of New Orleans - Department of Accounting
Date Posted: April 14, 2013
Working Paper Series
32 downloads

Incl. Electronic Paper Debt Covenant Violations and Auditor Monitoring
 Yu Gao , Mozaffar Khan and Liang Tan
University of Minnesota - Carlson School of Management , University of Minnesota - Twin Cities - Carlson School of Management and The George Washington University
Date Posted: April 14, 2013
Working Paper Series
54 downloads

Incl. Electronic Paper Investor Sentiment and Accruals Anomaly: European Evidence
 Francisca Beer , Badreddine Hamdi and Mohamed Zouaoui
California State University, San Bernardino , University of Burgundy and University of Burgundy
Date Posted: April 14, 2013
Working Paper Series
54 downloads

Incl. Electronic Paper Non-Audit Services and Auditor Independence: Norwegian Evidence
 Yu (Elli) Zhang and David Hay
University of Auckland - Department of Accounting and Finance and University of Auckland - Department of Accounting and Finance
Date Posted: April 12, 2013
Working Paper Series
52 downloads

Incl. Electronic Paper Accounting Quality and Access to Credit Lines
 Wu-Lung Li and Suresh Radhakrishnan
California State University, San Bernardino and University of Texas at Dallas - School of Management
Date Posted: April 11, 2013
Working Paper Series
48 downloads

Incl. Electronic Paper A Blind Spot of Banking Regulation: Level 3 Valuation and Basel Risk Capital
 Markus Glaser , Ulf Mohrmann and Jan Riepe
Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management) , University of Konstanz - Department of Economics and Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
Date Posted: April 10, 2013
Last Revised: April 23, 2013
Working Paper Series
57 downloads

Incl. Electronic Paper Does Auditor 'Commentary' in Unqualified Audit Reports Reflect Financial Misstatement Risk?
 Keith Czerney , Jaime J. Schmidt and Anne Thompson
University of Illinois at Urbana-Champaign , University of Texas at Austin and University of Illinois at Urbana-Champaign
Date Posted: April 07, 2013
Last Revised: April 09, 2013
Working Paper Series
83 downloads

Incl. Electronic Paper Do Strong Shareholder Rights Mitigate Earnings Management?
Journal of Accounting, Ethics and Public Policy, Vol. 14 No. 2, 2013
 Marshall A. Geiger and David S. North
University of Richmond - E. Claiborne Robins School of Business - Economics and University of Richmond - E. Claiborne Robins School of Business
Date Posted: April 07, 2013
Accepted Paper Series
71 downloads

Incl. Electronic Paper Deferred Taxes and Cost of Debt: Evidence from Japan
 Yumi Inamura and Shin'ya Okuda
Niigata University - Faculty of Economics and Osaka Gakuin University
Date Posted: April 07, 2013
Working Paper Series
27 downloads

Incl. Electronic Paper The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud
Contemporary Accounting Research, Forthcoming, HEC Paris Research Paper No. 971/2013
 Hervé Stolowy , Martin Messner , Thomas Jeanjean and C. Richard Baker
HEC Paris (Groupe HEC) - Accounting and Management Control Department , University of Innsbruck , ESSEC Business School and Adelphi University - School of Business
Date Posted: April 07, 2013
Last Revised: April 15, 2013
Accepted Paper Series
56 downloads

Value Management Company for Example Companies from the Textile Industry
 Joanna Mosur and E. Sliwa
Wroclaw University of Economics and Wroclaw University of Economics
Date Posted: April 06, 2013
Working Paper Series

Incl. Electronic Paper How the Discovery of Accruals-Based vs. Real Earnings Management Affects Investment Decisions
 Max R. Hewitt , Frank D. Hodge and Jamie H. Pratt
Indiana University Bloomington - Department of Accounting , University of Washington - Michael G. Foster School of Business and Indiana University Bloomington - Department of Accounting
Date Posted: April 06, 2013
Working Paper Series
126 downloads

Incl. Electronic Paper Governmental Accounting and Austerity Policies: Accounting Representations of Public Debt and Deficit in Europe and Abroad
Accounting, Economics and Law Research Network Conference, SASE Annual Meeting, University of Milano, 27-29 June 2013
 Yuri Biondi
French National Center for Scientific Research (CNRS)
Date Posted: April 06, 2013
Last Revised: April 17, 2013
Working Paper Series
93 downloads

Incl. Electronic Paper The Emergence of the 'Incurred Loss' Model for Credit Losses in IAS 39
 Kees Camfferman
VU University Amsterdam - Department of Accounting
Date Posted: April 05, 2013
Working Paper Series
38 downloads


 

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