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Full Text Papers: 393,564
Authors: 226,645
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SSRN eLibrary Search Results
JEL Code: M4
5,289,037 Total downloads
Showing Papers 4,441 - 4,490 of 13,017
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Optimal Impairment Rules
Journal of Accounting & Economics (JAE), Forthcoming
Robert F. Göx and Alfred Wagenhofer
University of Zurich - Department of Business Administration (IBW) and University of Graz - Institute of Management Accounting and Controlling
Date Posted: April 28, 2009
Accepted Paper Series

Incl. Electronic Paper Risk Accounting - A Next Generation Risk Management System for Financial Institutions
 Allan D. Grody , Peter J. Hughes and Steve Toms
Financial InterGroup , University of York (UK) - The York Management School and University of Leeds - Leeds University Business School (LUBS)
Date Posted: April 28, 2009
Last Revised: April 17, 2010
Working Paper Series
1295 downloads

Tax Incentives for Inefficient Executive Pay and Reward for Luck
Review of Accounting Studies, Vol. 13, No. 4, 2008
 Robert F. Göx
University of Zurich - Department of Business Administration (IBW)
Date Posted: April 28, 2009
Accepted Paper Series

Incl. Fee Electronic Paper Value Relevance of IAS 27 (2003) Revision on Presentation of Non-Controlling Interest: Evidence from Hong Kong
Journal of International Financial Management & Accounting, Vol. 20, No. 2, pp. 166-198, Summer 2009
 Stella So and Malcolm Smith
Hong Kong Baptist University (HKBU) - Department of Accounting & Law and Edith Cowan University - School of Accounting, Finance and Economics
Date Posted: April 27, 2009
Accepted Paper Series
2 downloads

Incl. Electronic Paper Accounting Standards in the Australian and New Zealand Public Administrations: Experiences and Perspectives
Presented at International Congress on Accounting Standards for Public Administration, 12-13 December 2003, Ferrara, Italy
 Ron Day , Christine Merle Ryan and James Guthrie
The University of Sydney , Queensland University of Technology - School of Accountancy and Macquarie University - Department of Accounting and Finance
Date Posted: April 27, 2009
Accepted Paper Series
200 downloads

Incl. Fee Electronic Paper An Empirical Investigation of the True and Fair Override in the United Kingdom
Journal of Business Finance & Accounting, Vol. 36, Nos. 1-2, pp. 1-30, January/March 2009
 Gilad Livne and Maureen F. McNichols
City University London - Sir John Cass Business School and Stanford University
Date Posted: April 27, 2009
Accepted Paper Series
5 downloads

Incl. Electronic Paper Depreciation Rules and the Relation Between Marginal and Historical Cost
 Madhav V. Rajan and Stefan J. Reichelstein
Stanford Graduate School of Business and Stanford University - Stanford Graduate School of Business
Date Posted: April 27, 2009
Working Paper Series
25 downloads

Incl. Electronic Paper Incentive Contracting and Value-Relevance of Earnings and Cash Flows
 Rajiv D. Banker , Rong Huang and Ramachandra (Ram) Natarajan
Temple University - Fox School of Business and Management , City University of New York - Baruch College - Stan Ross Department of Accountancy and University of Texas at Dallas - Department of Accounting & Information Management
Date Posted: April 27, 2009
Working Paper Series
33 downloads

Incl. Electronic Paper Initial Evidence on the Role of Accounting Earnings in the Bond Market
 Peter D. Easton , Steven J. Monahan and Florin P. Vasvari
University of Notre Dame - Department of Accountancy , INSEAD and London Business School
Date Posted: April 27, 2009
Working Paper Series
12 downloads

Incl. Fee Electronic Paper Measurement and Health Care Management
Financial Accountability & Management, Vol. 25, No. 2, pp. 253-276, May 2009
 Lars-Goran Aidemark and Elin K. Funck
Växjö University and affiliation not provided to SSRN
Date Posted: April 27, 2009
Accepted Paper Series
2 downloads

Employees, Non-Financial Reports and Institutional Arrangements: A Study of Accounts in the Workplace
European Accounting Review, Forthcoming
 Thomas Riise Johansen
Copenhagen Business School - Department of Accounting and Auditing
Date Posted: April 26, 2009
Accepted Paper Series

Comprehensive Income: Who's Afraid of Performance Reporting?
Accounting Review, Vol, 85, No. 1, pp. 97-126, 2010.
Linda Smith Bamber , John (Xuefeng) Jiang , Kathy R. Petroni and Isabel Yanyan Wang
University of Georgia - J.M. Tull School of Accounting , Michigan State University , Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University
Date Posted: April 25, 2009
Last Revised: October 21, 2010
Accepted Paper Series

Incl. Electronic Paper Information Content and Value Relevance of Depreciation: A Cross-Industry Analysis
 Sok-Hyon Kang and Yuping Zhao
George Washington University - School of Business and University of Houston
Date Posted: April 25, 2009
Working Paper Series
268 downloads

Incl. Electronic Paper On the Convergence of Financial Accounting and Management Accounting
 Jani Taipaleenmaki and Seppo Ikaheimo
Turku School of Economics - Department of Accounting and Finance and Aalto University
Date Posted: April 25, 2009
Working Paper Series
787 downloads

Incl. Electronic Paper The Effect of Bad News on SAB 74 Disclosure Compliance
 Raquel Meyer Alexander , Michael Ettredge , Mary S. Stone and Lili Sun
Washington and Lee University - Department of Accounting , University of Kansas - School of Business , University of Alabama - Culverhouse College of Commerce & Business Administration and University of North Texas - Accounting Department
Date Posted: April 25, 2009
Last Revised: March 25, 2010
Working Paper Series
174 downloads

Incl. Electronic Paper A Levinasian Ethics Critique of the Role of Management and Control Systems by Large Global Corporations: The General Electric/Nuovo Pignone Example
Critical Perspectives on Accounting, Forthcoming
 Norman B. Macintosh , Teri Shearer and Angelo Riccaboni
Queen's University , Queen's School of Business and University of Siena
Date Posted: April 24, 2009
Accepted Paper Series
89 downloads

Accounting and Strategising: A Case Study from New Product Development
Accounting, Organizations and Society, Forthcoming
 Brian Jorgensen and Martin Messner
University of Aarhus - Business and Social Sciences and HEC Paris
Date Posted: April 24, 2009
Accepted Paper Series

Incl. Electronic Paper From Rationality to Hyperreality: Paradigm Poker
International Review of Financial Analysis, Vol. 12, No. 4, 2003, Queen's School of Business Research Paper No. 04-09
 Norman B. Macintosh
Queen's University
Date Posted: April 24, 2009
Last Revised: May 17, 2009
Accepted Paper Series
161 downloads

Is There Safety in Numbers? The Effects of Forecast Accuracy and Forecast Boldness on Financial Analysts' Credibility with Investors
Contemporary Accounting Research, Vol. 26, No. 3, 2009
 Kathryn Kadous , Molly Mercer and Jane M. Thayer
Emory University - Goizueta Business School , DePaul University and University of Georgia - J.M. Tull School of Accounting
Date Posted: April 24, 2009
Accepted Paper Series

Trading Volume Reaction to the Earnings Reconciliation from IFRS to U.S. GAAP: Further Evidence
 Lucy Huajing Chen and Heibatollah Sami
Villanova University and Lehigh University
Date Posted: April 24, 2009
Working Paper Series

Incl. Electronic Paper An Analysis of SEC and PCAOB Enforcement Actions Against Engagement Quality Reviewers
Auditing: A Journal of Practice & Theory, Forthcoming
 William F. Messier Jr. , Thomas M. Kozloski and Natalia Kochetova-Kozloski
University of Nevada, Las Vegas - Department of Accounting , Saint Mary's University - Sobey School of Business and Saint Mary’s University - Sobey School of Business
Date Posted: April 23, 2009
Last Revised: December 28, 2009
Accepted Paper Series
281 downloads

Balancing Multiple Competing Objectives with a Balanced Scorecard
European Accounting Review, Forthcoming
 Heidi Sundin , Markus Granlund and David Andrew Brown
University of Technology, Sydney (UTS) , Turku School of Economics and University of Technology, Sydney (UTS) - School of Accounting
Date Posted: April 23, 2009
Accepted Paper Series

Incl. Electronic Paper Does the Performance of Non-Audit Services by Auditors Impair Independence? Evidence from Firms Post-Service Performance
 Thomas Lau and Yaw M. Mensah
The Hong Kong Polytechnic University and Rutgers Business School - Newark & New Brunswick
Date Posted: April 23, 2009
Working Paper Series
283 downloads

Incl. Electronic Paper Enterprise Risk Management: Re-Conceptualizing the Role of Risk and Trust on Information Sharing in Transnational Alliances
 Vicky Arnold , Tanya Benford , Clark Hampton and Steve G. Sutton
University of Central Florida - College of Business Administration , University of Central Florida (UCF) - Dixon School of Accounting , University of Central Florida - Kenneth G. Dixon School of Accounting and University of Central Florida - College of Business Administration
Date Posted: April 23, 2009
Working Paper Series
275 downloads

Incl. Electronic Paper Information Content of Other Comprehensive Income and Net Income: Evidence for Japanese Firms
 Keiichi Kubota , Kazuyuki Suda and Hitoshi Takehara
Chuo University - Graduate School of Strategic Management , Waseda University and Waseda University
Date Posted: April 23, 2009
Working Paper Series
349 downloads

Incl. Electronic Paper Management Control in New Product Development: The Dynamics of Managing Flexibility and Efficiency
Journal of Management Accounting Research, Forthcoming
 Brian Jorgensen and Martin Messner
University of Aarhus - Business and Social Sciences and HEC Paris
Date Posted: April 23, 2009
Last Revised: June 16, 2009
Accepted Paper Series
313 downloads

Incl. Electronic Paper Implementing the Earnings Surprise Strategy
 Bill McDonald and Richard R. Mendenhall
University of Notre Dame and University of Notre Dame - Department of Finance
Date Posted: April 22, 2009
Working Paper Series
493 downloads

Incl. Electronic Paper The Pervasive Nature of IT Controls: An Examination of Material Weaknesses in IT Controls and Audit Fees
 Joseph Canada , J. Randel Kuhn Jr. and Steve G. Sutton
University of Central Florida (UCF) - Dixon School of Accounting , University of Central Florida - College of Business Administration and University of Central Florida - College of Business Administration
Date Posted: April 22, 2009
Working Paper Series
253 downloads

Incl. Electronic Paper The Crisis of Fair Value Accounting: Making Sense of the Recent Debate
Chicago Booth Research Paper No. 33, Accounting, Organizations and Society, Vol. 34, 2009
 Christian Laux and Christian Leuz
Vienna University of Economics and Business Administration and University of Chicago - Booth School of Business
Date Posted: April 21, 2009
Accepted Paper Series
9925 downloads

An Introduction to Principles-Based Accounting and its Application
 Naser Makarem
Allameh Tabatabaei University
Date Posted: April 20, 2009
Working Paper Series

Incl. Electronic Paper Moving Toward the New Public Management Paradigm
 David William Young and Emanuele Padovani
Boston University - School of Management and University of Bologna - Department of Management
Date Posted: April 17, 2009
Working Paper Series
398 downloads

Incl. Electronic Paper Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions
 John R. Graham , Michelle Hanlon and Terry J. Shevlin
Duke University - Fuqua School of Business , Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of California-Irvine
Date Posted: April 17, 2009
Last Revised: September 01, 2010
Working Paper Series
451 downloads

Incl. Electronic Paper A Research Based Perspective on SEC’s Proposed Rule on ROADMAP FOR Potential Use of Financial Statements Prepared in Accordance With International Financial Reporting Standards (IFRS) by U.S. Issuers
Johnson School Research Paper Series No. #21-09
 Karim Jamal , Robert H. Colson , Robert J. Bloomfield , Theodore E. Christensen , Stephen R. Moehrle , James A. Ohlson , Stephen H. Penman , Gary Previts , Thomas L. Stober , Shyam Sunder and Ross L. Watts
University of Alberta - Department of Accounting, Operations & Information Systems , Grant Thornton LLP , Cornell University - Samuel Curtis Johnson Graduate School of Management , Brigham Young University - Marriott School of Management , University of Missouri at Saint Louis - Accounting Area , New York University (NYU) - Leonard N. Stern School of Business , Columbia University - Department of Accounting , Case Western Reserve University - Department of Accountancy , University of Notre Dame - Department of Accountancy , Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: April 16, 2009
Last Revised: January 27, 2013
Working Paper Series
765 downloads

Incl. Electronic Paper Accountability in the Public Sector: From Despair to Where?
 Enrico Bracci
University of Ferrara
Date Posted: April 16, 2009
Last Revised: May 04, 2009
Working Paper Series
351 downloads

Accounting Restatements and Family Firms: Agency Problems and Reputation
 Shu-Hui Sue and Chen Lung Chin
Shin Chien University Kaohsiung Campus- Department of Accounting Information and National Chengchi University
Date Posted: April 16, 2009
Last Revised: August 24, 2009
Working Paper Series

Incl. Electronic Paper Conditional Conservatism and Firm Investment Efficiency
 Juan Manuel García Lara , Beatriz Garcia Osma and Fernando Penalva
Universidad Carlos III de Madrid - Department of Business Administration , Universidad Autonoma de Madrid and IESE Business School - University of Navarra
Date Posted: April 16, 2009
Last Revised: March 09, 2010
Working Paper Series
1189 downloads

Incl. Electronic Paper Framing Decisions
 Ionica (Costache) Munteanu
Alexandru Ioan Cuza University - Faculty of Economics and Business Administration
Date Posted: April 16, 2009
Last Revised: April 24, 2009
Working Paper Series
75 downloads

Incl. Electronic Paper Managers’ EPS Forecasts: Nickeling and Diming the Market?
Accounting Review, Forthcoming
 Linda Smith Bamber , Kai Wai Hui and P. Eric Yeung
University of Georgia - J.M. Tull School of Accounting , Hong Kong University of Science & Technology (HKUST) - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: April 16, 2009
Last Revised: August 31, 2009
Accepted Paper Series
353 downloads

Incl. Electronic Paper Mandatory IFRS Reporting and Stock Price Informativeness
 Christof Beuselinck , Philip Joos , Inder K. Khurana and Sofie Van der Meulen
Catholic University of Lille - Institut d'Économie Scientifique et de Gestion (IESEG) , Tilburg University , University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Tilburg University - Department of Accounting & Accountancy
Date Posted: April 16, 2009
Working Paper Series
953 downloads

The Association between Family Firms and Conference Calls: Agency Problems and Firm Reputation
 Shu-Hui Sue
Shin Chien University Kaohsiung Campus- Department of Accounting Information
Date Posted: April 16, 2009
Working Paper Series

Incl. Electronic Paper The Relevance of Forensic Accounting to Financial Crimes in Private and Public Sectors of Third World Economies: A Study from Nigeria
Proceedings of The 1st International Conference on Governance Fraud Ethics and Social Responsibility, June 11-13, 2009
 Abubakar Sadiq Kasum
University of Ilorin
Date Posted: April 16, 2009
Last Revised: April 21, 2009
Working Paper Series
1485 downloads

The Worth of Disclosures in the Value Added Statement and Pattern of Value Added Distribution
Journal of Finance and Accounting Research, Vol. 1, No. 1, 2009
 Dr. Suleiman A. S. Aruwa
Nasarawa State University
Date Posted: April 16, 2009
Accepted Paper Series

Incl. Electronic Paper Analysis of the Stakeholders' Needs and Their Inference Upon Financial Reports of SMEs
Journal of International Business and Economics, 2009
 Adela Deaconu , Nistor Cristina Silvia and Irimie Popa
Babes-Bolyal University - Faculty of Economics and Business Administration , Babes-Bolyai University - Faculty of Economics and Business Administration and Babes-Bolyai University
Date Posted: April 15, 2009
Last Revised: August 31, 2009
Accepted Paper Series
366 downloads

Incl. Electronic Paper The Smoothing of Pension Expenses: A Panel Analysis
Review of Quantitative Finance and Accounting, Forthcoming
 Xiaowen Jiang
Wayne State University - School of Business Administration
Date Posted: April 13, 2009
Last Revised: October 22, 2010
Accepted Paper Series
138 downloads

Incl. Electronic Paper Treatment Differences and Political Realities in the GAAP-IFRS Debate
Virginia Law Review, Vol. 95, p. 989, 2009, GWU Legal Studies Research Paper No. 461, GWU Law School Public Law Research Paper No. 461, Georgetown Law and Economics Research Paper No. 1375617
 William W. Bratton and Lawrence A. Cunningham
Institute for Law and Economics, University of Pennsylvania Law School and George Washington University Law School
Date Posted: April 10, 2009
Last Revised: August 13, 2010
Accepted Paper Series
627 downloads

Incl. Electronic Paper A Quick & Dirty Method for Estimating Growth and Price Changes for Forecasting Financial Statements
 Ignacio Velez-Pareja
Master Consultores
Date Posted: April 09, 2009
Last Revised: May 07, 2009
Working Paper Series
591 downloads

Incl. Electronic Paper Beyond Five Percent: Optimal Municipal Slack Resources and Credit Ratings
Date Posted: April 09, 2009
Last Revised: July 29, 2011
Working Paper Series
70 downloads

Incl. Electronic Paper Development of Corporate Governance Regulations: The Case of an Emerging Economy
Journal of Business Ethics, Vol. 91, pp. 253-274, 2010
 Javed Siddiqui
University of Manchester - Manchester Business School
Date Posted: April 08, 2009
Last Revised: January 17, 2010
Accepted Paper Series
182 downloads

Incl. Electronic Paper Direct and Indirect Effects of Internal Control Weaknesses on Accrual Quality: Evidence from a Unique Canadian Regulatory Setting
Contemporary Accounting Research, Forthcoming
 Hai Lu , Gordon D. Richardson and Steven Salterio
University of Toronto - Rotman School of Management , University of Toronto - Rotman School of Management and Queen's University - School of Business
Date Posted: April 08, 2009
Last Revised: July 25, 2010
Accepted Paper Series
664 downloads

Incl. Electronic Paper Potential Dividends Versus Actual Cash Flows in Firm Valuation
The ICFAI Journal of Applied Finance, Vol. 15, No. 7, pp. 51-66
 Carlo Alberto Magni and Ignacio Velez-Pareja
University of Modena and Reggio Emilia - Department of Economics and Master Consultores
Date Posted: April 08, 2009
Last Revised: December 20, 2010
Accepted Paper Series
520 downloads


 

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