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Abstracts: 484,272
Full Text Papers: 393,643
Authors: 226,678
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SSRN eLibrary Search Results
JEL Code: M4
5,291,394 Total downloads
Showing Papers 4,561 - 4,610 of 13,019
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Predictability and the Earnings-Returns Relation
Journal of Financial Economics, Forthcoming
Gil Sadka and Ronnie Sadka
Columbia Business School - Accounting, Business Law & Taxation and Boston College - Carroll School of Management
Date Posted: November 26, 2008
Accepted Paper Series

Incl. Electronic Paper Predictability and the Earnings-Returns Relation
Gil Sadka and Ronnie Sadka
Columbia Business School - Accounting, Business Law & Taxation and Boston College - Carroll School of Management
Date Posted: March 05, 2007
Last Revised: August 24, 2011
Working Paper Series
637 downloads

Predecisional Distortion of Evidence as a Consequence of Real-time Audit Review
Accounting Review, Vol. 77, No. 1, January 2002
T. Jeffrey Wilks
Brigham Young University
Date Posted: July 30, 2001
Accepted Paper Series

Preconditions for Successful Implementation of Accrual Accounting in Central Government
Public Money and Management, Vol. 23, pp. 37-44, 2003
Noel Hepworth
CIPFA International
Date Posted: March 15, 2003
Accepted Paper Series

Incl. Electronic Paper Preannouncing Competitive Decisions in Oligopoly Markets
Carlos Corona and Lin Nan
Carnegie Mellon University and Purdue University
Date Posted: March 01, 2013
Last Revised: April 02, 2013
Working Paper Series
18 downloads

Pre-Trial Settlement and the Value of Audits
The Accounting Review, Vol. 74, No. 4, Fall 1999
Ping Zhang and Lynda Thoman
University of Toronto - Rotman School of Management and Purdue University
Date Posted: February 11, 2000
Accepted Paper Series

Incl. Electronic Paper Pre-Tax Income Forecasts and Tax Avoidance
Bok Baik , Wooseok Choi , Sung Hwan Jung and Richard M. Morton
Seoul National University , Korea University Business School , Korea University Business School (KUBS) and Florida State University - Department of Accounting
Date Posted: February 27, 2013
Working Paper Series
57 downloads

Incl. Electronic Paper Pre-Reform Conditions, Intermediate Inputs and Distortions: Solving the Indian Growth Puzzle
Abhay Gupta
University of British Columbia
Date Posted: April 06, 2009
Working Paper Series
28 downloads

Incl. Electronic Paper Pre-empting disclosure? Firms' decisions prior to FIN 48
The Accounting Review, Forthcoming
Jennifer L. Blouin , Cristi A. Gleason , Lillian F. Mills and Stephanie A. Sikes
University of Pennsylvania - Accounting Department , University of Iowa - Department of Accounting , University of Texas at Austin - McCombs School of Business and University of Pennsylvania - Accounting Department
Date Posted: March 18, 2008
Last Revised: November 15, 2011
Accepted Paper Series
479 downloads

Pre-disclosure Information Asymmetry and Information Content as a Means of Explaining Trading Volume Responses to Interim Earnings Announcements in a Thinly Traded Stock Market
Finnish Journal of Business Economics, Vol 47, No 3, 1998
Markku J. Vieru
University of Lapland - Faculty of Social Sciences
Date Posted: March 30, 2001
Accepted Paper Series

Incl. Electronic Paper Pre-Announcement and Event-Period Private Information: A Trading Volume Analysis of Firm Size and Institutional Ownership Effects
Richard A. Schneible Jr. and Douglas E. Stevens
University at Albany and Florida State University
Date Posted: October 03, 2005
Working Paper Series
166 downloads

Incl. Electronic Paper Pre and Post-Tax Discount Rates
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 5, No. 2, pp. 6-9, 2010
Martin Hall
Lonergan Edwards & Associates Limited
Date Posted: February 05, 2011
Accepted Paper Series
167 downloads

Incl. Electronic Paper Pre and Post Tax Discount Rates and Cash Flows - A Technical Note
Journal of Applied Research in Accounting and Finance, Vol. 4, No. 1, pp. 41-45, 2009
Wayne Lonergan
University of Sydney
Date Posted: August 18, 2009
Accepted Paper Series
900 downloads

Incl. Electronic Paper Pragmatics, Implicature and the Efficiency of Elevated Disclosure
Johnson School Research Paper Series No. 48-2011
Robert J. Bloomfield
Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: November 16, 2011
Last Revised: December 19, 2011
Working Paper Series
132 downloads

Incl. Electronic Paper Practitioners’ Participation in the Accounting Standard-Setting Process
Accounting & Business Research, Forthcoming
Sylvain Durocher and Anne Fortin
University of Ottawa - Telfer School of Management and University of Quebec at Montreal (UQAM)
Date Posted: May 31, 2010
Accepted Paper Series
107 downloads

Incl. Electronic Paper Practitioners' Opinions on Academics' Critics on the Balanced Scorecard
Diogo Santiago da Silva Pessanha and Victor Prochnik
affiliation not provided to SSRN and Institute of Economics, Federal University of Rio de Janeiro
Date Posted: February 17, 2008
Working Paper Series
1028 downloads

Incl. Electronic Paper Practitioners are from Mars; Academics are from Venus? An Empirical Investigation of the Research – Practice Gap in Management Accounting
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Basil P. Tucker and Alan Lowe
University of South Australia and Aston University - Aston Business School - Finance and Accounting Group
Date Posted: August 12, 2011
Working Paper Series
163 downloads

Incl. Electronic Paper Practicing Accountants' Views of the Content of Accounting Ethics Courses
CAAA Annual Conference 2009 Paper
Mohammad J. Abdolmohammadi and Alan Reinstein
Bentley University and Wayne State University
Date Posted: January 12, 2009
Last Revised: August 17, 2009
Working Paper Series
274 downloads

Incl. Electronic Paper Practice Developments in Budgeting: An Overview and Research Perspective
Stephen C. Hansen , David Otley and Wim A. Van der Stede
Naval Postgraduate School , Lancaster University and London School of Economics & Political Science (LSE)
Date Posted: September 28, 2003
Working Paper Series
3056 downloads

Practice Developments in Budgeting: An Overview and Research Perspective
Journal of Management Accounting Research, Vol. 15, pp. 95-116, 2003
Stephen C. Hansen , David Otley and Wim A. Van der Stede
Naval Postgraduate School , Lancaster University and London School of Economics & Political Science (LSE)
Date Posted: September 28, 2003
Accepted Paper Series

Incl. Electronic Paper Practical Training and the Audit Expectations Gap: The Case of Accounting Undergraduates of Universiti Utara Malaysia
Journal of Financial Reporting and Accounting (Emerald Publications), Forthcoming
Azham Md. Ali , Teck Heang Lee , Rosli Mohamad , Nor Zalina Mohamad Yusof and Marianne Ojo (LLM,PhD)
Universiti Utara Malaysia , Tunku Abdul Rahman University (UTAR) , Universiti Utara Malaysia - College of Business , Universiti Utara Malaysia - School of Accountancy and Oxford Brookes University - School of Social Sciences and Law
Date Posted: March 21, 2010
Last Revised: June 30, 2012
Accepted Paper Series
305 downloads

Pr-Estimates for Predicting and Evaluating Earnings Changes: A Re-assessment
Pieter T. Elgers and Ray J. Pfeiffer Jr.
University of Massachusetts and Texas Christian University - Neeley School of Business
Date Posted: July 03, 1998
Working Paper Series

Incl. Electronic Paper Power and Politics and Their Interrelationship with Management Accounting Change
The International Journal of Knowledge, Culture & Change Management, Vol. 5, 2005/2006
Hassan Yazdifar , Davood Askarany , Saeed Askary and Alireza Daneshfar
University of Glasgow , University of Auckland - Department of Accounting and Finance , affiliation not provided to SSRN and University of New Haven
Date Posted: March 31, 2009
Last Revised: September 27, 2010
Accepted Paper Series
180 downloads

Incl. Electronic Paper Pouring Over IFRS - a Case Study on Financial Disclosure in the Wine Industry
MGSM Working Paper No. 2006-8
Nigel Finch
The University of Sydney Business School
Date Posted: October 14, 2006
Working Paper Series
472 downloads

Potential Functional and Dysfunctional Effects of Continuous Monitoring
Accounting Review, November 2008
James E. Hunton , Elaine Mauldin and Patrick Wheeler
Bentley University - Department of Accountancy , University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri
Date Posted: September 20, 2008
Accepted Paper Series

Potential Errors in Detection of Earnings Management: Reexamining Studies Investigating the AMT of 1986
Won W. Choi , Jeffrey D. Gramlich and Jacob K. Thomas
Dongguk University , University of Southern Maine - School of Business and Yale School of Management
Date Posted: October 30, 2000
Working Paper Series

Incl. Electronic Paper Potential Employment and Auditor Independence
Zulkarnain Muhamad Sori and Shamsher Mohamad
University Putra Malaysia - Department of Accounting and Finance and University Putra Malaysia - Graduate School of Management
Date Posted: November 19, 2007
Working Paper Series
232 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

Incl. Electronic Paper Potential Dividends and Actual Cash Flows: A Critical Analysis
Estudios Gerenciales. Journal of Management and Economics of Iberoamerica, Vol. 25, No. 113, pp. 123-150, October-December 2009
Ignacio Velez-Pareja and Carlo Alberto Magni
Master Consultores and University of Modena and Reggio Emilia - Department of Economics
Date Posted: February 19, 2008
Last Revised: June 26, 2012
Accepted Paper Series
280 downloads

Potential Differences Between Engagement and Risk Review Partners and Their Effect on Client Acceptance Judgments
Accounting Horizons, Vol 12, No 2, June 1998
Susan Ayers and Steven E. Kaplan
Independent and Arizona State University
Date Posted: July 18, 1998
Accepted Paper Series

Potential Adoption of IFRS by the United States: A Critical View
CAAA Annual Conference 2011 , Accounting Horizons, Forthcoming
Devrimi Kaya and Julian A. Pillhofer
University of Erlangen-Nuremberg - Department of Accounting and Auditing and University of Erlangen-Nuremberg
Date Posted: January 18, 2011
Last Revised: September 01, 2012
Accepted Paper Series

Incl. Electronic Paper Potential Actions Managers Can Take During Negotiations to Influence Auditors’ Proposed Adjustments
William F. Messier Jr. , Jesse C. Robertson and Chad Simon
University of Nevada, Las Vegas - Department of Accounting , University of North Texas and University of Nevada, Las Vegas - Department of Accounting
Date Posted: March 06, 2012
Last Revised: September 10, 2012
Working Paper Series
86 downloads

Post-Regulation G Findings
Research in Accounting Regulations, Vol. 21, No. 2, 2009
Linda Campbell and Marshall K. Pitman
Texas State University - San Marcos and University of Texas at San Antonio
Date Posted: February 28, 2010
Accepted Paper Series

Incl. Electronic Paper Post-Earnings-Announcement Drift: The Role of Revenue Surprises and Earnings Persistence
Joshua Livnat
New York University
Date Posted: July 14, 2003
Working Paper Series
951 downloads

Incl. Electronic Paper Post-earnings-announcement Drift in the UK
LUMS Working Paper No. 2000/010
Weimin Liu , Norman C. Strong and Xinzhong Xu
Nottingham University Business School , University of Manchester - Manchester Business School and Peking University - Guang Hua School of Management
Date Posted: January 25, 2001
Working Paper Series
811 downloads

Incl. Fee Electronic Paper Post-Earnings-Announcement Drift in the UK
European Financial Management, Vol. 9, pp. 89-116, 2003
Weimin Liu , Norman C. Strong and Xinzhong Xu
Nottingham University Business School , University of Manchester - Manchester Business School and Peking University - Guang Hua School of Management
Date Posted: March 18, 2003
Accepted Paper Series
21 downloads

Post-Earnings Announcement Drift?
Stephen J. Brown and Peter F. Pope
New York University - Stern School of Business and City University London
Date Posted: July 08, 1998
Working Paper Series

Incl. Electronic Paper Post-Earnings Announcement Drift: Timing and Liquidity Costs
Robert H. Battalio and Richard R. Mendenhall
University of Notre Dame - Department of Finance and University of Notre Dame - Department of Finance
Date Posted: October 23, 2006
Working Paper Series
478 downloads

Post-Earnings Announcement Drift in Spain and Behavioural Finance Models
European Accounting Review, Forthcoming
Carlos Forner and Sonia Sanabria
Universidad de Alicante-Dpto. Economía Financiera and Universidad de Alicante-Dpto. Economía Financiera
Date Posted: November 01, 2009
Accepted Paper Series

Post-Earnings Announcement Drift and Market Participants' Information Processing Biases
Review of Accounting Studies, Vol. 8, No. 2/3, pp. 321-347, June/September 2003
Lihong Liang
Syracuse University
Date Posted: February 09, 2004
Accepted Paper Series

Incl. Electronic Paper Post M&A Accounting Performance of Romanian Banks
Journal of Eastern Europe Research in Business & Economics, IBIMA Publishing, 2012
Maria Carmen Huian
Alexandru Ioan Cuza University of Iasi, Romania
Date Posted: September 30, 2012
Accepted Paper Series
30 downloads

Incl. Electronic Paper Post Loss/Profit Announcement Drift
Journal of Accounting & Economics (JAE), Vol. 50, No. 1, 2010
Karthik Balakrishnan , Eli Bartov and Lucile Faurel
University of Pennsylvania - Accounting DepartmentUniversity of Pennsylvania - The Wharton School , New York University and University of California, Irvine
Date Posted: November 21, 2009
Last Revised: May 07, 2013
Accepted Paper Series
649 downloads

Incl. Electronic Paper Post Fraud: An Empirical in Malaysia
Sherliza Puat Nelson
International Islamic University Malaysia
Date Posted: January 03, 2012
Working Paper Series
80 downloads

Possible Explanations for the Low Contemporeneous Returns-Earnings Association
The 4th Annual Accounting Conference, Modern Trends in Accounting and Auditing, Faculty of Commerce, Cairo University, June 2007
Abdulati A. Abdou and Dina Elmahdy
Cairo University-Faculty of Commerce and Morgan State University
Date Posted: March 06, 2006
Working Paper Series

Incl. Electronic Paper Possibilities of Computerizing the Field of Economic and Financial Analysis With Expert Systems Technologies
The Proceedings of the 7th International Conference in Information Systems, Bucharest, Romania
Vasile Daniel Pavaloaia
Washington State University
Date Posted: October 05, 2007
Last Revised: September 01, 2008
Accepted Paper Series
194 downloads

Positive Research In Accounting
University of Rochester Working Paper FR 95-01
Ross L. Watts
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: May 15, 1995
Working Paper Series

Positive and Negative Information Transfers from Management Forecasts
Journal of Accounting Research, Forthcoming
Yongtae Kim , Michael Lacina and Myung Seok Park
Santa Clara University - Leavey School of Business , University of Houston-Clear Lake - School of Business and Virginia Commonwealth University (VCU) - School of Business
Date Posted: April 04, 2008
Accepted Paper Series

Positive Accounting Theory: A Ten Year Perspective
Accounting Review, Vol. 65, 1990
Ross L. Watts and Jerold L. Zimmerman
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Rochester - Simon School of Business
Date Posted: September 06, 2006
Accepted Paper Series

Incl. Electronic Paper Positive Accounting Theory and Science: A Comparison
Md Humayun Kabir
Auckland University of Technology - Faculty of Business
Date Posted: November 07, 2007
Last Revised: December 21, 2008
Working Paper Series
4279 downloads

Positive Accounting Theory
Ross L. Watts, Jerold L. Zimmerman, POSITIVE ACCOUNTING THEORY, Prentice-Hall Inc., 1986
Ross L. Watts and Jerold L. Zimmerman
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Rochester - Simon School of Business
Date Posted: September 06, 2006
Accepted Paper Series


 

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