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Abstracts: 484,056
Full Text Papers: 393,459
Authors: 226,593
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Last 12 months: 11,179,664
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SSRN eLibrary Search Results
JEL Code: M4
5,287,757 Total downloads
Showing Papers 4,421 - 4,470 of 13,018
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Incl. Electronic Paper Earnings Management and the Cost of Debt
Andrew K. Prevost , Ramesh P. Rao and Christopher J. Skousen
Ohio University - Department of Finance , Oklahoma State University - Stillwater - Department of Finance and Utah State University - School of Accountancy
Date Posted: January 14, 2008
Last Revised: August 29, 2008
Working Paper Series
837 downloads

Incl. Electronic Paper Earnings Management and the Long-Run Performance of Spanish Initial Public Offerings
 Maria J. Pastor-Llorca and Francisco Poveda
University of Alicante and University of Alicante - Accounting and Finance Department
Date Posted: February 07, 2006
Working Paper Series
388 downloads

Earnings Management and the Long-Term Market Performance of Initial Public Offerings
 Siew Hong Teoh , T.J. Wong and Gita Rao
University of California - Paul Merage School of Business , Chinese University of Hong Kong (CUHK) - School of Accountancy and Colonial Management Associates
Date Posted: September 01, 1999
Working Paper Series

Incl. Electronic Paper Earnings Management and the Market Performance of Acquiring Firms
 Henock Louis
Pennsylvania State University - Smeal College of Business
Date Posted: November 22, 2002
Working Paper Series
1386 downloads

Earnings Management and the Market Performance of Acquiring Firms
Journal of Financial Economics, Forthcoming
 Henock Louis
Pennsylvania State University - Smeal College of Business
Date Posted: December 04, 2003
Accepted Paper Series

Earnings management and the Post-Earnings Announcement Drift
Financial Management, Forthcoming
 Henock Louis and Amy X. Sun
Pennsylvania State University - Smeal College of Business and Pennsylvania State University - Department of Accounting
Date Posted: November 19, 2010
Last Revised: December 01, 2010
Accepted Paper Series

Incl. Electronic Paper Earnings Management and the Post-Earnings Announcement Drift
 Henock Louis and Amy X. Sun
Pennsylvania State University - Smeal College of Business and Pennsylvania State University - Department of Accounting
Date Posted: January 10, 2008
Last Revised: March 13, 2011
Working Paper Series
1245 downloads

Earnings Management and the Post-Issue Underperformance In Seasoned Equity Offerings
 Siew Hong Teoh , Ivo Welch and T.J. Wong
University of California - Paul Merage School of Business , University of California, Los Angeles (UCLA) and Chinese University of Hong Kong (CUHK) - School of Accountancy
Date Posted: October 10, 1998
Working Paper Series

Earnings Management and the Post-Issue Underperformance of Seasoned Equity Offerings
 Siew Hong Teoh , Ivo Welch and T.J. Wong
University of California - Paul Merage School of Business , University of California, Los Angeles (UCLA) and Chinese University of Hong Kong (CUHK) - School of Accountancy
Date Posted: August 22, 1998
Working Paper Series

Incl. Electronic Paper Earnings Management and Thresholds: Are Manipulated Amounts Significant?
CAAA Annual Conference 2009 Paper
 Olivier B. Vidal
Ecole Normale Superieure de Cachan
Date Posted: January 27, 2009
Working Paper Series
452 downloads

Incl. Electronic Paper Earnings Management and Value Relevance During the Mandatory Transition from Local GAAPs to IFRS in Europe
 Vedran Capkun , Anne Cazavan Jeny , Thomas Jeanjean and Lawrence A. Weiss
HEC Paris (Groupe HEC) - Accounting and Management Control Department , ESSEC Business School , ESSEC Business School and Tufts University - The Fletcher School
Date Posted: April 29, 2008
Last Revised: March 12, 2013
Working Paper Series
2910 downloads

Incl. Electronic Paper Earnings Management around Employee Stock Option Reissues
Journal of Accounting & Economics, Forthcoming
 Jeffrey L. Coles , Michael G. Hertzel and Swaminathan L. Kalpathy
Arizona State University (ASU) - Finance Department , Arizona State University (ASU) - Finance Department and Southern Methodist University
Date Posted: August 10, 2005
Accepted Paper Series
410 downloads

Incl. Electronic Paper Earnings Management Around Initial Public Offerings: A Re-Examination
Rock Center for Corporate Governance Working Paper No. 23
 Chris Armstrong , George Foster and Daniel J. Taylor
University of Pennsylvania - Accounting Department , Stanford Graduate School of Business and University of Pennsylvania - The Wharton School
Date Posted: June 18, 2008
Last Revised: April 04, 2012
Working Paper Series
1078 downloads

Incl. Electronic Paper Earnings Management around Large Equity Increases: Do Audit Firm Size and Non-Audit Services Matter?
 Aasmund Eilifsen and Kjell Henry Knivsflå
Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law and Norwegian School of Economics (NHH)
Date Posted: January 14, 2013
Working Paper Series
76 downloads

Earnings Management Around Seasoned Equity Offerings
Financial Markets Research Center, Working Paper #96-05
 Lakshmanan Shivakumar
London Business School
Date Posted: June 28, 1998
Working Paper Series

Incl. Fee Electronic Paper Earnings Management Around Share Repurchases: A Note
Abacus, Vol. 39, pp. 262-272, June 2003
 Nikos Vafeas , Adamos Vlittis , Philippos Katranis and Kanalis Ockree
University of Cyprus , University of Florida - Fisher School of Accounting , PriceWaterhouseCoopers LLP - Nicosia and Washburn University
Date Posted: September 21, 2003
Accepted Paper Series
33 downloads

Incl. Electronic Paper Earnings Management around UK Open Offers
 Susanne Espenlaub , Abdullah Iqbal and Norman C. Strong
University of Manchester - Manchester Business School , University of Kent, Canterbury and University of Manchester - Manchester Business School
Date Posted: June 04, 2008
Working Paper Series
128 downloads

Earnings Management as a Predictor of Future Profitability of Finnish Firms
European Accounting Review, Vol. 12, No. 2, 2003
 Juha-Pekka Kallunki and Minna Martikainen
University of Oulu - Department of Accounting and Finance and Lappeenranta University of Technology (LUT)
Date Posted: June 24, 2003
Accepted Paper Series

Incl. Electronic Paper Earnings Management as an Explanation of the Equity Issue Puzzle in the Spanish Market
 Maria J. Pastor-Llorca and Francisco Poveda
University of Alicante and University of Alicante - Accounting and Finance Department
Date Posted: February 07, 2006
Working Paper Series
160 downloads

Incl. Electronic Paper Earnings Management at Large US Bank Holding Companies
 Marcia Millon Cornett , Jamie John McNutt and Hassan Tehranian
Bentley University - Department of Finance , Southern Illinois University at Carbondale - Department of Finance and Boston College - Department of Finance
Date Posted: March 03, 2006
Working Paper Series
704 downloads

Incl. Electronic Paper Earnings Management at the Segment Level
Marshall School of Business Working Paper No. MKT 04-09
 Rebecca N. Hann and Yvonne Y. Lu
University of Maryland and Lehigh University
Date Posted: May 24, 2007
Last Revised: January 30, 2009
Working Paper Series
548 downloads

Earnings Management by Acquiring Firms in Stock for Stock Mergers
Journal of Accounting and Economics, Vol 27, No 2. April 1999
 Merle Erickson and Shiing-wu Wang
University of Chicago - Booth School of Business and University of Southern California - Leventhal School of Accounting
Date Posted: December 09, 1998
Accepted Paper Series

Incl. Electronic Paper Earnings Management by Changing R&D Expenditure: Evidence on the Role of CEO Stock Compensation
 Frank He , Bin Srinidhi , Xijia Su and Ferdinand A. Gul
City University of Hong Kong (CityUHK) - Department of Accountancy , University of Texas at Arlington - Department of Accounting , City University of Hong Kong (CityUHK) - Department of Accountancy and Monash University Sunway Campus
Date Posted: November 24, 2003
Working Paper Series
597 downloads

Earnings Management by Japanese Bank Managers Using Discretionary Loan Loss Provisions
Review of Pacific Basin Financial Markets and Policies, Vol. 12, No. 1, pp. 1-26, 2009
 Wikil Kwak , Ho-Young Lee and Susan W. Eldridge
University of Nebraska at Omaha - Department of Accounting , Yonsei University and University of Nebraska at Omaha - Department of Accounting
Date Posted: October 18, 2009
Accepted Paper Series

Earnings Management Choices in Response to Tax Rate Increases
 Michael Firth , Agnes W. Y. Lo and Raymond M. K. Wong
Lingnan University - Department of Accounting and Finance , Lingnan University and City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: February 22, 2013
Working Paper Series

Incl. Electronic Paper Earnings Management Choices When Stock-Option Incentives Conflict*
 Anup Srivastava
Northwestern University - Kellogg School of Management
Date Posted: April 10, 2005
Working Paper Series
484 downloads

Incl. Electronic Paper Earnings Management Contagion in Multinational Corporations
 Christof Beuselinck , Marc Deloof and Ann Vanstraelen
Catholic University of Lille - Institut d'Économie Scientifique et de Gestion (IESEG) , University of Antwerp and Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Date Posted: May 04, 2010
Last Revised: May 11, 2010
Working Paper Series
290 downloads

Incl. Electronic Paper Earnings Management Following Duality-Creating Successions: Ethnostatistics, Impression Management and Agency Theory
 Wallace N. Davidson III, Pornsit Jiraporn , Young Sang Kim and Carol Nemec
Southern Illinois University at Carbondale - Department of Finance , Pennsylvania State University - SGPS; National Institute of Development Administration (NIDA), Bangkok, Thailand , Northern Kentucky University - Haile/US Bank College of Business and Southern Oregon University - School of Business
Date Posted: October 07, 2009
Working Paper Series
148 downloads

Incl. Electronic Paper Earnings Management from the Bottom Up: An Analysis of Managerial Incentives Below the CEO
Harvard Business School Strategy Unit Working Paper No. 12-056
 Felix Oberholzer-Gee and Julie Wulf
Harvard Business School, Strategy Unit and Harvard Business School
Date Posted: January 10, 2012
Last Revised: August 18, 2012
Working Paper Series
624 downloads

Incl. Electronic Paper Earnings Management in Brazil: Motivation and Consequences
 Antonio Lopo Martinez
FUCAPE Business School
Date Posted: August 04, 2010
Working Paper Series
137 downloads

Incl. Electronic Paper Earnings Management in Dynamic Settings
 Yutaro Murakami and Atsushi Shiiba
Keio University and Osaka University
Date Posted: July 28, 2009
Last Revised: November 25, 2009
Working Paper Series
238 downloads

Incl. Electronic Paper Earnings Management in Economic Downturns and Adjacent Periods: Evidence from the 1990-1991 Recession
 Michael S. H. Shih and Zhi-Xing Lin
National University of Singapore (NUS) - Business School and National University of Singapore (NUS) - Department of Accounting
Date Posted: November 11, 2002
Working Paper Series
560 downloads

Incl. Fee Electronic Paper Earnings Management in Family Firms: Evidence from R&D Cost Capitalization in Italy
Family Business Review, Vol. 21, No. 1, pp. 71-88, March 2008
 Annalisa Prencipe , Garen Markarian and Lorenzo Pozza
Bocconi University - Department of Accounting , Fundación Instituto de Empresa, S.L. - IE Business School and Bocconi University - Department of Accounting
Date Posted: February 18, 2008
Accepted Paper Series
10 downloads

Incl. Electronic Paper Earnings Management in Not-For-Profit Institutions: Evidence from Hospitals
Simon School of Business Working Paper FR 99-03
 Andrew J. Leone and R. Lawrence Van Horn
University of Miami and Vanderbilt University - Strategy and Business Economics
Date Posted: February 01, 1999
Working Paper Series
1091 downloads

Incl. Electronic Paper Earnings Management in Response to a Windfall Tax in the Water and Sewerage Utility Companies in England and Wales
Lancaster University Management School Working Paper No. LUMSWP2003/017
 Wendy Beekes
Lancaster University - Department of Accounting and Finance
Date Posted: June 23, 2003
Working Paper Series
178 downloads

Incl. Electronic Paper Earnings Management in Response to Regulatory Price Review. A Case Study of the Political Cost Hypothesis in the Water and Electricity Sectors in England and Wales
Lancaster University Management School Working Paper No. LUMSWP2003/056
 Wendy Beekes
Lancaster University - Department of Accounting and Finance
Date Posted: October 10, 2003
Working Paper Series
674 downloads

Earnings Management in Response to the Introduction of Australian Gold Tax
Contemporary Accounting Research, Vol. 20, No. 4, 2003
 Reza Monem
Griffith University - Griffith Business School
Date Posted: June 07, 2003
Last Revised: October 15, 2011
Accepted Paper Series

Incl. Electronic Paper Earnings Management in Spain. Some Evidence from Companies Quoted in the Spanish Stock Exchange
UPF Economics and Business Working Paper No. 677
 Oriol Amat , Jordi Perramon and Ester Oliveras
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences , Universitat Pompeu Fabra - Faculty of Economic and Business Sciences and Universitat Pompeu Fabra - Faculty of Economic and Business Sciences
Date Posted: October 01, 2003
Working Paper Series
433 downloads

Incl. Electronic Paper Earnings Management in Takeovers of Privately Held Targets
 Bok Baik , Jun-Koo Kang and Richard M. Morton
Seoul National University , Nanyang Technological University (NTU) - Nanyang Business School and Florida State University - Department of Accounting
Date Posted: September 13, 2007
Working Paper Series
342 downloads

Incl. Electronic Paper Earnings Management in the Context of Fair Value Accounting: Adjusting the Modified Jones Model to Fair Value Accounting
 Changling Chen and Corinna Ewelt-Knauer
University of Waterloo - School of Accounting and Finance and University of Muenster
Date Posted: February 11, 2013
Last Revised: May 03, 2013
Working Paper Series
151 downloads

Earnings Management in the Electric Utility Industry
Asia-Pacific J of Accounting & Economics, Vol. 8, No. 2, December 2001
 Wonsun D. Paek
Sungkyunkwan University
Date Posted: December 04, 2001
Accepted Paper Series

Incl. Electronic Paper Earnings Management in the UK: Managerial Share Ownership, Minority Shareholder Protection and Discretionary Accruals
 Sebastian Bos , Andrew Pendleton and Steve Toms
University of York (UK) - The York Management School , University of York (UK) and University of Leeds - Leeds University Business School (LUBS)
Date Posted: January 28, 2011
Last Revised: April 21, 2013
Working Paper Series
343 downloads

Earnings Management of Chemical Firms in Response to Political Costs from Environmental Legislation
Journal of Accounting, Auditing & Finance, Vol. 12, No. 1, Winter 1997
 Steven F. Cahan , Betty M. Chavis and Richard G. Elmendorf
University of Auckland Business School , California State University, Fullerton - Mihaylo College of Business & Economics and University of Wyoming - College of Business - Department of Economics and Finance
Date Posted: October 20, 2000
Accepted Paper Series

Incl. Electronic Paper Earnings Management of Firms Reporting Material Internal Control Weaknesses Under Section 404 of the Sarbanes-Oxley Act
Auditing: A Journal of Practice & Theory, Forthcoming
 Kam C. Chan , Barbara R. Farrell and Picheng Lee
Pace University , Pace University - Lubin School of Business and Pace University - Department of Accounting
Date Posted: December 26, 2007
Accepted Paper Series
905 downloads

Earnings Management of Firms Subjected to price Regulation: A Longitudinal and Cross-Sectional Investigation
 Stephen Lim and Zoltan Matolcsy
University of Technology, Sydney and University of Technology, Sydney
Date Posted: June 25, 1998
Working Paper Series

Incl. Electronic Paper Earnings Management or Forecast Guidance to Meet Analyst Expectations?
Accounting and Business Research, Vol. 39, No. 1, pp. 3-35, 2008
 Vasiliki E. Athanasakou , Norman C. Strong and Martin Walker
London School of Economics & Political Science (LSE) - Department of Accounting , University of Manchester - Manchester Business School and University of Manchester - Manchester Business School
Date Posted: April 05, 2009
Accepted Paper Series
406 downloads

Incl. Electronic Paper Earnings Management Prior to Stock Option Grants
 Steven Balsam , Lucy Huajing Chen and Srinivasan Sankaraguruswamy
Temple University - Department of Accounting , Villanova University and National University of Singapore (NUS) - Department of Accounting
Date Posted: May 21, 2003
Working Paper Series
1134 downloads

Incl. Electronic Paper Earnings Management Relations of Accruals Components: A Multi-Period Setting
 Ervin L. Black Sr. and Brian W. McCulloch
Brigham Young University - Marriott School of Management and New Zealand Treasury
Date Posted: December 07, 2003
Working Paper Series
745 downloads

Earnings Management Strategies and the Trade-Off Between Tax Benefits and Detection Risk: To Conform or not to Conform?
Accounting Review, 2009
 Brad Badertscher , John D. Phillips , Morton Pincus and Sonja O. Rego
University of Notre Dame , University of Connecticut - Department of Accounting , University of California, Irvine and Indiana University - Kelley School of Business
Date Posted: October 18, 2008
Accepted Paper Series

Incl. Electronic Paper Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?
 Brad Badertscher , John D. Phillips , Morton Pincus and Sonja O. Rego
University of Notre Dame , University of Connecticut - Department of Accounting , University of California, Irvine and Indiana University - Kelley School of Business
Date Posted: June 28, 2007
Last Revised: October 19, 2008
Working Paper Series
718 downloads


 

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