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SSRN eLibrary Search Results
JEL Code: M41
5,596,827 Total downloads
Showing Papers 4,301 - 4,350 of 11,838
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Extending the Classification of European Countries by Their IFRS Practices: A Research Note
Accounting in Europe, 12(2), pp. 223-232, 2015.
Isabel Lourenço, Raquel Wille Sarquis, Manuel Castelo Branco and Claudio Pais Sr.
Lisbon University Institute (ISCTE-IUL), FEA-USP, University of Porto - Faculty of Economics and Independent
Date Posted: July 24, 2016
Accepted Paper Series

Incl. Electronic Paper An Examination of the Agency Theory Problem of Earnings Management: Is it an Anglo-Saxon Cultural Phenomenon?
International Journal of Critical Accounting, 7(5/6): 487-511, 2015
Ramon P Rodriguez Jr., Stephen B. Salter and Murphy Smith
Idaho State University, Department of Accounting Middle Tennessee University and Murray State University - Accounting Department
Date Posted: July 24, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper Market Reactions to the Closest Peer Firm's Analyst Revisions
Ole-Kristian Hope and Wuyang Zhao
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: July 23, 2016
Working Paper Series
25 downloads

Incl. Electronic Paper Do First Impressions Last? The Impact of Initial Assessments and Subsequent Performance on Promotion Decisions
Dirk E. Black and Marshall D. Vance
Tuck School of Business at Dartmouth and University of Southern California - Leventhal School of Accounting
Date Posted: July 22, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Motivation, Information, Negotiation: Why Fiduciary Accountability Cannot Be Negotiable
Forthcoming in: D. Gordon Smith & Andrew S. Gold, eds., Research Handbook on Fiduciary Law (Edward Elgar, 2016)
Amir N. Licht
Interdisciplinary Center (IDC) Herzliyah - Radzyner School of Law
Date Posted: July 22, 2016
Working Paper Series
2 downloads

The Effects of the European Debt Crisis on Earnings Quality
International Review of Financial Analysis, Vol. 30, 2013
Dimitrios V Kousenidis, Anestis Ladas and Christos Negakis
Aristotle University of Thessaloniki, University of Macedonia - Accounting and Finance and University of Macedonia
Date Posted: July 21, 2016
Accepted Paper Series

The Impact of IFRS on Accounting Quality: Evidence from Greece
Advances in Accounting, Incorporating Advances in International Accounting, Volume 29(1), pp. 108-123, 2013
Panagiotis Dimitropoulos, Dimitrios Asteriou, Dimitrios V Kousenidis and Stergios Leventis
University of Peloponnese, Hellenic Open University, Aristotle University of Thessaloniki and International Hellenic University - School of Economics and Business Administration
Date Posted: July 21, 2016
Accepted Paper Series

Value Relevance of Conservative and Non-Conservative Accounting Information
The International Journal of Accounting, Volume 44, pp. 219-238, 2009
Dimitrios V Kousenidis, Anestis Ladas and Christos Negakis
Aristotle University of Thessaloniki, University of Macedonia - Accounting and Finance and University of Macedonia
Date Posted: July 21, 2016
Accepted Paper Series

Incl. Electronic Paper Proxies and Databases in Financial Misconduct Research
Jonathan M. Karpoff, Allison Koester, D. Scott Lee and Gerald S. Martin
University of Washington - Michael G. Foster School of Business, Georgetown University, University of Nevada, Las Vegas - Lee Business School and American University - Kogod School of Business
Date Posted: July 21, 2016
Working Paper Series
11 downloads

Incl. Electronic Paper An Empirical Investigation of the Adoption Status of New Cost and Management Accounting Techniques Among Kenyan Manufacturing Companies.
Oluyinka Isaiah Ogungbade, Patrick E Idode and Alade Muyiwa Ezekiel
Afe Babalola University, Bells University of Technology and Adekunle Ajasin University
Date Posted: July 21, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Accounting Conservatism Measures and Stock Returns: An empirical comparison of a New Income Statement Based Measure of Conservatism to Existing Measures of Accounting Conservatism
Paige Dunning Bressler
University of West Florida
Date Posted: July 20, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper Sanierungsfusion und Rechnungslegung (Capital-Restructuring Merger and Accounting)
Lukas Mueller, Sanierungsfusion und Rechnungslegung, Zurich/St.Gallen 2008
Lukas Mueller
University of Zurich - Rechtswissenschaftliches Institut (School of Law)
Date Posted: July 19, 2016
Working Paper Series
19 downloads

Incl. Electronic Paper The Dow 30's Compliance with the Provisions of SFAS 159 and 157 For Investments in Equity Securities
Veliota Drakopoulou
Ashford University
Date Posted: July 19, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper The Impact of Disclosure Quality on Corporate Governance and Earnings Management: Evidence from Companies in Indonesia
International Journal of Economics and Financial Issues, Vol. 6 (S4), Pp. 118-125, July 2016
Citrawati Jatiningrum Sr., Mohamad Ali Abdul-Hamid and Oluwatoyin Muse Johnson Popoola
STMIK Pringsewu, Universiti Utara Malaysia - School of Accountancy and Universiti Utara Malaysia
Date Posted: July 19, 2016
Accepted Paper Series
8 downloads

Incl. Electronic Paper The Influence of Agency Conflict Types I and II on Earnings Management
International Journal of Economics and Financial Issues, Vol. 6 (S4), Pp. 126-132, July 2016
Vince Ratnawati Marbun, Mohamad Ali Abdul-Hamid and Oluwatoyin Muse Johnson Popoola
University of Riau, Universiti Utara Malaysia - School of Accountancy and Universiti Utara Malaysia
Date Posted: July 19, 2016
Accepted Paper Series
8 downloads

Incl. Electronic Paper Capability Component of Fraud and Fraud Prevention in the Saudi Arabian Banking Sector
International Journal of Economics and Financial Issues, Vol. 6 (S4), Pp. 68-71, Forthcoming
Rayaan Baz, Rose Shamsiah Samsudin, Ayoib Che-Ahmad and Oluwatoyin Muse Johnson Popoola
Universiti Utara Malaysia, Universiti Utara Malaysia, College of Business, School of Accountancy, Universiti Utara Malaysia and Universiti Utara Malaysia
Date Posted: July 19, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper Does Trading Volume Increase or Decrease Prior To Earnings Announcements?
Sangwan Kim and Steve C. Lim
University of Massachusetts - Boston and Texas Christian University - M.J. Neeley School of Business
Date Posted: July 19, 2016
Working Paper Series
35 downloads

Incl. Electronic Paper An Analysis of Ethics Articles Published between 2000-2015 in the Journal of Accountancy and the Accounting Review
Journal of Accounting, Ethics and Public Policy, Vol. 17, No. 2, 2016
James H. Thompson and Timothy L. McCoy
Oklahoma City University - Meinders School of Business and Lamar University
Date Posted: July 17, 2016
Accepted Paper Series
18 downloads

The Impact of Empathy and Selfism on Whistleblowing Intentions
Journal of Accounting, Ethics and Public Policy, Vol. 17, No. 3, 2016
Jessica Lynn Hildebrand and Tara J. Shawver
PriceWaterhouseCoopers LLP and King's College (Wilkes-Barre, PA)
Date Posted: July 16, 2016
Accepted Paper Series

Developing International Accounting Standards — The SEC's 20-Year Journey (June 1995‒December 2015): Part 2 (August 2006‒December 2015)
Journal of Accounting, Ethics and Public Policy, Vol. 17, No. 3, 2016
Helen M. Roybark
Radford University - College of Business and Economics
Date Posted: July 16, 2016
Accepted Paper Series

Modifying the Certified Public Accountant Application Process for Academic Misconduct
Journal of Accounting, Ethics and Public Policy, Vol. 17, No. 3, 2016
Anthony Masino
East Tennessee State University
Date Posted: July 16, 2016
Accepted Paper Series

Incl. Electronic Paper Rethinking Financial Reporting: Standards, Norms and Institutions
Shyam Sunder
Yale University - School of Management
Date Posted: July 16, 2016
Working Paper Series
17 downloads

Incl. Electronic Paper Can We Predict Success in the First Intermediate Accounting Course from Sophomore-Level Performance?
Journal of Accounting, Ethics and Public Policy, Vol. 17, No. 3, 2016
Marvin Lynn Bouillon and Clemense Edmond Ehoff
Central Washington University and Central Washington University
Date Posted: July 15, 2016
Accepted Paper Series
11 downloads

Incl. Electronic Paper Mandatory IFRS Adoption and the Role of Accounting Earnings in CEO Turnover
Joanna Shuang Wu and Ivy Zhang
University of Rochester - Simon Business School and University of Minnesota - Twin Cities
Date Posted: July 15, 2016
Working Paper Series
25 downloads

A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research
Journal of Accounting Research, Vol. 54, No. 2, 2016
Chandra Kanodia and Haresh Sapra
University of Minnesota - Carlson School of Management and University of Chicago - Booth School of Business
Date Posted: July 15, 2016
Accepted Paper Series

Causal Inference in Accounting Research
Journal of Accounting Research, Vol. 54, No. 2, (2016)
Ian D. Gow, David F. Larcker and Peter C. Reiss
Harvard University - Accounting & Control Unit, Stanford University - Graduate School of Business and Stanford Graduate School of Business
Date Posted: July 15, 2016
Accepted Paper Series

Gathering Data for Archival, Field, Survey, and Experimental Accounting Research
Journal of Accounting Research, Vol. 54, No. 2, 2016
Robert J. Bloomfield, Mark W. Nelson and Eugene F. Soltes
Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Harvard Business School
Date Posted: July 15, 2016
Accepted Paper Series

Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective
Journal of Accounting Research, Vol. 54, No. 2, 2016
Hans Bonde Christensen, Regina Wittenberg Moerman and Valeri V. Nikolaev
University of Chicago - Booth School of Business, University of Southern California and University of Chicago Booth School of Business
Date Posted: July 15, 2016
Accepted Paper Series

Incl. Electronic Paper Are Extended Hours Prices Predictive of Subsequent Stock Returns?
Shai Levi, Joshua Livnat, Li Zhang and Xiao-Jun Zhang
Tel Aviv University, New York University, Rutgers Business School and University of California, Berkeley
Date Posted: July 15, 2016
Working Paper Series
48 downloads

Incl. Electronic Paper Value Relevance of Accounting Information: A Review of Recently Reported Evidences from Sri Lanka
4th Annual International Research Conference – 2015 ,
Habeeb Mohamed Nijam and Jahfer Athambawa
South Eastern University of Sri Lanka and South Eastern University of Sri Lanka
Date Posted: July 14, 2016
Working Paper Series
4 downloads

IFRS Adoption and Financial Reporting Quality: A Review of Evidences in Different Jurisdictions
International Letters of Social and Humanistic Sciences Submitted: 2016-03-31 ISSN: 2300-2697, Vol. 69, pp 93-106
Habeeb Mohamed Nijam and Jahfer Athambawa
South Eastern University of Sri Lanka and South Eastern University of Sri Lanka
Date Posted: July 14, 2016
Accepted Paper Series

International Financial Reporting Standards: A Review of Status of Adoption and Approaches for Evaluation
nternational Letters of Social and Humanistic Sciences Submitted: 2016-02-29 ISSN: 2300-2697, Vol. 69, pp 69-7
Habeeb Mohamed Nijam and Jahfer Athambawa
South Eastern University of Sri Lanka and South Eastern University of Sri Lanka
Date Posted: July 14, 2016
Accepted Paper Series

Incl. Electronic Paper Auditors, Specialists, and Professional Jurisdiction in Audits of Fair Values
Emily E. Griffith
University of Wisconsin - Madison
Date Posted: July 13, 2016
Working Paper Series
30 downloads

Incl. Electronic Paper The Confirmation Effect of Analyst Recommendation Reiterations
Journal of Accounting, Auditing and Finance, Forthcoming
Jing Chen, Michael J. Jung and Joshua Ronen
State University of New York at Buffalo, New York University - Leonard N. Stern School of Business and New York University (NYU) - Department of Accounting
Date Posted: July 13, 2016
Accepted Paper Series
16 downloads

Incl. Electronic Paper Improving Auditors’ Consideration of Evidence Contradicting Management's Assumptions
Ashley A. Austin, Jacqueline S. Hammersley and Michael A. Ricci
University of Richmond, University of Georgia - J.M. Tull School of Accounting and University of Georgia - J.M. Tull School of Accounting
Date Posted: July 13, 2016
Working Paper Series
28 downloads

Incl. Electronic Paper The Effects of Trade Secret Protections on Financial Reporting Opacity: Evidence from a Natural Experiment
Feng Guo, Vikram K. Nanda and Mikhail Pevzner
University of Kansas, School of Business, Accounting and Information Systems Area, Students, University of Texas at Dallas - School of Management - Department of Finance & Managerial Economics and University of Baltimore - Merrick School of Business
Date Posted: July 13, 2016
Working Paper Series
47 downloads

Incl. Electronic Paper Foreign Institutional Ownership and Auditor Choice: Evidence from Worldwide Institutional Ownership
Jeong-Bon Kim, Mikhail Pevzner and Xiangang Xin
University of Waterloo, University of Baltimore - Merrick School of Business and City University of Hong Kong
Date Posted: July 12, 2016
Working Paper Series
26 downloads

Incl. Electronic Paper The Information Content of 10-K Narratives: Comparing MD&A and Footnotes Disclosures
Amir Amel-Zadeh and Jonathan Faasse
University of Cambridge - Judge Business School and University of Cambridge - Judge Business School
Date Posted: July 12, 2016
Working Paper Series
58 downloads

Incl. Electronic Paper Accountants’ Capability Requirements for Fraud Prevention and Detection in Nigeria
International Journal of Economics and Financial Issues, Vol. 6 (S4), 1-10, July 2016
Oluwatoyin Muse Johnson Popoola, Ayoib Che-Ahmad, Rose Shamsiah Samsudin, Kalsom Salleh and Adebola Babatunde
Universiti Utara Malaysia, Universiti Utara Malaysia, Universiti Utara Malaysia, College of Business, School of Accountancy, Kolej Poly-tech Mara and Afe Babalola University
Date Posted: July 12, 2016
Accepted Paper Series
10 downloads

The Effect of Employee Treatment Policies on Internal Control Weaknesses and Financial Restatements
The Accounting Review: July 2016, Vol. 91, No. 4, pp. 1167-1194
Jun Guo, Pinghsun Huang, Yan Zhang and Nan Zhou
Rutgers, The State University of New Jersey - Rutgers University, Camden, National Cheng Kung University, State University of New York at Binghamton - School of Management and State University of New York at Binghamton - School of Management
Date Posted: July 12, 2016
Accepted Paper Series

Incl. Electronic Paper Do High Frequency Traders Bring Fundamental Information into Prices?
Neil Bhattacharya, Bidisha Chakrabarty and Xu (Frank) Wang
Singapore Management University - School of Accountancy, Saint Louis University - John Cook School of Business and Saint Louis University
Date Posted: July 09, 2016
Working Paper Series
73 downloads

Incl. Electronic Paper Yahoo Finance Search and Earnings Announcements
Alastair Lawrence, James P. Ryans, Estelle Sun and Nikolay Laptev
University of California, Berkeley - Haas School of Business, London Business School, Boston University - Questrom School of Business and Yahoo! Research Labs
Date Posted: July 09, 2016
Working Paper Series
81 downloads

Incl. Electronic Paper Studies on the Materiality and Aggregation, Compensation and Offsetting in Financial Statements
Liliana Gadau
Spiru Haret University
Date Posted: July 08, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Mandatory and Voluntary Disclosures of Serbian Listed Companies - Achieved Level and Some Recommendation for Improving Their Relevance
International Journal of Business and Economic Sciences Applied Research, 9(1)
Ksenija Dencic-Mihajlov and Dejan Spasić
University of Niš - Faculty of Economics and University of Niš - Faculty of Economics
Date Posted: July 08, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper Accounting for Musharakah Mutanaqisah Home Financing: The Malaysia Case
Zulkarnain Muhamad Sori
Date Posted: July 08, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Historical Review of Accounting Developments in Kosovo and Its Standardization
Accounting and Financial History Research Journal, ISSN 2146-4928, Issue 5, July 2013
Nexhmije Berisha, Skender Ahmeti, Arben Dermaku and Sead Ujkani
University of Prishtina, University of Prishtina, University of Pristina and University of Pristina
Date Posted: July 07, 2016
Accepted Paper Series
5 downloads

Incl. Electronic Paper Accounting During Three Time Periods: The Case of Kosovo
Accounting and Financial History Research Journal, ISSN 2146-4928, Issue 5, July 2013.
Arben Dermaku, Gazmend Luboteni, Nexhmije Berisha and Arber H. Hoti
University of Pristina, University of Prishtina, University of Prishtina and University of Prishtina - Faculty of Economics
Date Posted: July 07, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Plunge in Oil Price: Unravel the Pitfalls of Principle Based Impairment
Yohanes Handoko Aryanto
Pertamina EP
Date Posted: July 07, 2016
Working Paper Series
17 downloads

Incl. Electronic Paper Non-GAAP Earnings Disclosure and IPO Pricing
Nerissa C. Brown, Theodore E. Christensen, Andrea Menini and Thomas D. Steffen
University of Delaware - Alfred Lerner College of Business and Economics, University of Georgia, University of Padua and Yale University School of Management
Date Posted: July 06, 2016
Working Paper Series
53 downloads

Incl. Electronic Paper The Role of Audit Verification in Debt Contracting: Evidence from Covenant Violations
Review of Accounting Studies, Forthcoming
Liangliang Jiang and Hui Zhou
Lingnan University and University of Melbourne - Melbourne Business School
Date Posted: July 06, 2016
Working Paper Series
34 downloads


 

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