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Abstracts: 689,323
Full Text Papers: 578,863
Authors: 317,315
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  Last 12 months:
67,484

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To date: 102,332,102
Last 12 months: 13,030,601
Last 30 days: 908,371

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306,598
Total References: 8,930,989
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91,661
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SSRN eLibrary Search Results
JEL Code: M41
5,633,636 Total downloads
Showing Papers 4,601 - 4,650 of 11,915
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1 2 3 4 ... 239 | Next >
   

Incl. Electronic Paper Qualitative Characteristics of Financial Reporting Errors Deemed Immaterial by Managers
Preeti Choudhary, Kenneth J. Merkley and Katherine Schipper
Georgetown University, McDonough School of Business, Cornell University - Samuel Curtis Johnson Graduate School of Management and Duke University - Fuqua School of Business
Date Posted: August 27, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper Does Financial Reporting Above or Below the Operating Income Matter to Firms and Investors? The Case of Investment Income
Mei Luo, Shuai Shao and Frank Zhang
Tsinghua University - School of Economics & Management, Zhejiang University and Yale School of Management
Date Posted: August 27, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper The Effect of Dual Holdings on the Level of Accounting Conservatism
Kerstin Lopatta, Mario Gloger and Thomas Kaspereit
University of Oldenburg - Accounting and Corporate Governance, University of Oldenburg and John Molson School of Business
Date Posted: August 26, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Crude Inventory Accounting and Speculation in the Physical Oil Market
USAEE Working Paper No. 16-274
Ivan Diaz-Rainey, Helen Roberts and David H. Lont
University of Otago - School of Business, University of Otago and University of Otago - Department of Accountancy and Finance
Date Posted: August 26, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Earnings and Balance-Sheet Properties and the Interplay of Tax Incentives and Tax Enforcement
Thomas R. Loy
University of Bayreuth - Business Administration
Date Posted: August 26, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper What is Your EPS? Issues in Computing and Interpreting Earnings Per Share
Jeffrey Jay Jewell and Jeffrey A. Mankin
Lipscomb University and Lipscomb University - Department of Accounting, Finance & Economics
Date Posted: August 26, 2016
Working Paper Series
6 downloads

Working Capital Management Policies of Listed Companies in the Tehran Stock Exchange
International Business Management, 10(15), 2016, DOI: 10.3923/ibm.2016.3108.3112
Dr Ebrahim Mansoori and Omid Mansouri
Islamic Azad University, Mahabad Branch and Islamic Azad University (IAU), Mahabad Branch
Date Posted: August 25, 2016
Accepted Paper Series

Incl. Electronic Paper The Role of Debt Analyst Reports for Firms in Financial Distress
Jacquelyn Riddick Gillette
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: August 25, 2016
Working Paper Series
14 downloads

Incl. Electronic Paper Does the Big-4 Effect Exist When Reputation and Litigation Risks are Low? Evidence from Audit-Partner – Auditee Pair Switches
Limei Che, Ole-Kristian Hope and John Christian Langli
University College of Southeast Norway, University of Toronto - Rotman School of Management and BI Norwegian Business School - Department of Accounting, Auditing and Business Analytics
Date Posted: August 24, 2016
Working Paper Series
51 downloads

Incl. Electronic Paper Obtaining Informationally Consistent Decisions When Computing Costs with Limited Information
Production and Operations Management, Forthcoming
Vic Anand, Ramji Balakrishnan and Eva Labro
Emory University - Goizueta Business School, University of Iowa - Department of Accounting and University of North Carolina Kenan-Flagler Business School
Date Posted: August 23, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Implications of Standard Costing System in Manufacturing: A Case Study
Journal of Applied Management and Investments, 5 (3), pp. 162-165
Paul Eisenberg
University of Derby
Date Posted: August 23, 2016
Accepted Paper Series
9 downloads

Incl. Electronic Paper Public Disclosure and Risk-Adjusted Performance at Bank Holding Companies
Economic Policy Review, Issue Aug, pp. 151-173, 2016
Beverly Hirtle
Federal Reserve Bank of New York - Banking Studies Department
Date Posted: August 23, 2016
Accepted Paper Series

Incl. Electronic Paper Transparency, Accounting Discretion, and Bank Stability
Economic Policy Review, Issue Aug, pp. 129-149, 2016
Robert M. Bushman
University of North Carolina Kenan-Flagler Business School
Date Posted: August 23, 2016
Accepted Paper Series
5 downloads

Incl. Electronic Paper Are Incentive Stock Options Signaling Better Corporate Governance? - An Evidence from Equity Carve-Outs
Biljana Seistrajkova
Swiss Finance Institute
Date Posted: August 23, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper Abnormal Audit Fees and Accounting Quality
Jeffrey Coulton, Gilad Livne, Angela Kate Pettinicchio and Stephen L. Taylor
UNSW Business School, University of Exeter Business School, Bocconi University - Department of Accounting and University of Technology Sydney
Date Posted: August 22, 2016
Working Paper Series
15 downloads

Incl. Electronic Paper Earnings Transparency and Corporate Cash Holdings
Chenxi LIU
Lee Kong Chain School of business
Date Posted: August 21, 2016
Working Paper Series
5 downloads

Market Risk Disclosures, Corporate Governance Structure and Political Connection Evidence from the GCC
Ahmed K. Alhadi II
Curtin University of Technology - School of Accounting
Date Posted: August 21, 2016
Working Paper Series

The Moderating Role of Judicial Efficiency on Increase the Ethical Dimension As Control Tool and Decrease Corruption
Karrar Abdulelah Azeez Sr.
Kufa University
Date Posted: August 20, 2016
Working Paper Series

Incl. Electronic Paper Emerging Research and Policy Issues in Behavioral Finance (Presentation Slides)
Seventh Annual Meeting of the Academy of Behavioral Finance & Economics, September 2015
Deborah Gregory and Victor Ricciardi
Bentley University - Department of Finance and Goucher College - Department of Business Management
Date Posted: August 19, 2016
Accepted Paper Series
14 downloads

Incl. Electronic Paper Non-GAAP Earnings Disclosure in Loss Firms
Edith Leung and David Veenman
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and University of Amsterdam - Amsterdam Business School (ABS)
Date Posted: August 19, 2016
Working Paper Series
13 downloads

Incl. Electronic Paper 'Plain English' and Say-on-Pay: Regulatory Requirements vs Potential Behavioural Consequences
Danial Hemmings, Lynn Hodgkinson and Gwion Williams
Bangor Business School, Bangor Business School and Bangor Business School
Date Posted: August 19, 2016
Working Paper Series
11 downloads

Incl. Electronic Paper Islamic Financial Reporting: Evidence from Malaysia
Kadri, Mohd Halim. (2016). Islamic Financial Reporting: Evidence from Malaysia, Regional Islamic Entrepreneurship and Business Conference, Malaysia, 9-10 August 2016.
Mohd Halim Kadri
Universiti Teknologi MARA Johore Branch
Date Posted: August 19, 2016
Last Revised: August 22, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Convergent Evolution in Accounting Conceptual Framework: Barker and Penman (2016) and ASBJ (2006)
Shizuki Saito and Yoshitaka Fukui
University of Tokyo and Aoyama Gakuin University
Date Posted: August 18, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper The Effect of Foreign Institutional Ownership on Corporate Tax Avoidance: International Evidence
Iftekhar Hasan, Incheol Kim, Haimeng Teng and Qiang Wu
Gabelli School of Business, Fordham University, Fordham University - Finance Area, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Date Posted: August 18, 2016
Working Paper Series
21 downloads

Incl. Electronic Paper Does Stock Market Liquidity Affect Real and Accrual-Based Earnings Management?
Dan Li and Ying Xia
The University of Hong Kong - School of Economics and Finance and Monash University - Monash Business School
Date Posted: August 18, 2016
Working Paper Series
15 downloads

Incl. Electronic Paper Religion and Ratio Analysis: Towards an Islamic Corporate Liquidity Measure
Ahmed M. Elnahas, M. Kabir Hassan and Ghada M. Ismail
Eastern Kentucky University, University of New Orleans - College of Business Administration - Department of Economics and Finance and the University of Memphis
Date Posted: August 17, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper The Unintended Consequences of Headquarters’ Involvement in Decentralized Transfer Price Negotiations: Experimental Evidence
Markus C. Arnold, Florian Elsinger and Frederick W. Rankin
University of Bern - Institute for Accounting, University of Bern and Colorado State University, Fort Collins - College of Business
Date Posted: August 17, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper The Moderating Effect of the Main Bank System in Japan on the Association between Financial Risk and Cost Behavior
Tomohisa Kitada, Mami Koyama and Takehisa Kajiwara
Kobe University - Graduate School of Business Administration, Kobe University - Graduate School of Business Administration and Kobe University - Graduate School of Business Administration
Date Posted: August 17, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper The Impact of Tournament Horizon and Winner Proportion on Individual Attribution and Performance in a Multi-Period Tournament
Leslie Berger, Theresa Libby and Alan Webb
Wilfrid Laurier University - School of Business & Economics, University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Date Posted: August 17, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper The CEO-CFO Relationship and CEO Compensation
Shane S. Dikolli, William J. Mayew and Mani Sethuraman
Duke University - Fuqua School of Business, Duke University - Fuqua School of Business and Cornell University
Date Posted: August 17, 2016
Working Paper Series
45 downloads

Incl. Electronic Paper Strategic Scorecard for Governments
Rajiv D. Banker and Ki Kyung Song
Temple University - Department of Accounting and Rutgers, The State University of New Jersey - Rutgers University, Camden
Date Posted: August 17, 2016
Last Revised: August 19, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper Materializing Investments in Innovation Capabilities: The Role of Management Control Systems
Arthur Posch and Markus Wabnegg
WU Vienna and Vienna University of Economics And Business
Date Posted: August 16, 2016
Working Paper Series
22 downloads

Incl. Electronic Paper Determinants of Consistent Capital Market Communication: Evidence from Germany
Stephanie Jana, Daniel Voll and Henning Zülch

Date Posted: August 16, 2016
Last Revised: August 23, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Asymmetric Cost Behavior and Value Creation in M&A Deals
Youngki Jang, Nir Yehuda and Suresh Radhakrishnan
University of Texas at Dallas - Naveen Jindal School of Management, University of Texas at Dallas - Department of Accounting & Information Management and University of Texas at Dallas - School of Management
Date Posted: August 16, 2016
Last Revised: August 22, 2016
Working Paper Series
14 downloads

Incl. Electronic Paper An Application of Activity-Based Costing to Intercollegiate Athletics: A Response to the Call for Accounting Reform
E. Ann Gabriel, Heather Jane Lawrence and Elizabeth A Wanless
Ohio University - School of Accountancy, Ohio University - College of Business, Department of Sports Administration and Ball State University
Date Posted: August 16, 2016
Working Paper Series
8 downloads

Incl. Electronic Paper Evaluating the Effectiveness of Government Mandated Performance Management Systems: A Field Experiment
Fabienne Miller and Justin Wang
Worcester Polytechnic Institute and Worcester Polytechnic Institute (WPI)
Date Posted: August 16, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper Does Bonus Versus Penalty Contract Matter When Workers Can Choose Their Contract?
George Gonzalez, Vicky B. Hoffman and Donald V. Moser
University of Lethbridge, University of Pittsburgh - Katz Graduate School of Business and University of Pittsburgh - Accounting Group
Date Posted: August 15, 2016
Working Paper Series
15 downloads

Incl. Electronic Paper Corporate Social Responsibility, Shariah-Compliance, and Earnings Quality
Journal of Financial Services Research, Forthcoming
Abdullah Alsaadi, Aziz Jaafar and Muhammed Shahid Ebrahim
Umm Al-Qura University - College of Business, Bangor Business School and Durham Business School
Date Posted: August 15, 2016
Accepted Paper Series
81 downloads

Incl. Electronic Paper Are Level 3 Fair Values Reflected in Firm Value? Evidence from European Banks
ESMT Working Paper No. 16-03
Katja Kisseleva and Daniela Lorenz
ESMT Berlin, Center for Financial Reporting and Auditing and Free University of Berlin (FUB) - Division of Economics
Date Posted: August 14, 2016
Accepted Paper Series
25 downloads

CEO Pulchronomics and Appearance Discrimination
Jung Yeun Kim, Linna Shi and Nan Zhou
State University of New York at Binghamton - School of Management, State University of New York at Binghamton - School of Management and State University of New York at Binghamton - School of Management
Date Posted: August 14, 2016
Working Paper Series

Incl. Electronic Paper Mapping of Management Accounting Research
Jurnal Akuntansi, Vol.09, No.02, Pg.169-182, 2009
Septian Bayu Kristanto and Yunias Monika
Krida Wacana Christian University and Krida Wacana Christian University
Date Posted: August 13, 2016
Accepted Paper Series
14 downloads

Incl. Electronic Paper Firm-Value Effects of CSR Disclosure and CSR Performance
Robert Gutsche and Jan-Frederic Schulz
University of St. Gallen and University of St. Gallen
Date Posted: August 13, 2016
Working Paper Series
31 downloads

Incl. Electronic Paper Should Investors Focus Their Attention on the Japanese Financial Statement?
Junjian Gu and Hu Dan Semba
Nagoya University and Nagoya University
Date Posted: August 11, 2016
Working Paper Series
21 downloads

Incl. Electronic Paper The Portfolio of Foreign Direct Investment and Corporate Tax Avoidance of Japanese Multinational Firms
Junjian Gu and Hu Dan Semba
Nagoya University and Nagoya University
Date Posted: August 11, 2016
Working Paper Series
12 downloads

Incl. Electronic Paper Public Sector Accounting Reforms and Developments in Uzbekistan
Research Journal of Finance and Accounting, ISSN 2222-2847, Vol. 7, No. 7, 2016
Komildjon Ibragimov and Iroda Bakieva
Department of Budget Accounting and Tashkent Financial Institute
Date Posted: August 11, 2016
Accepted Paper Series
7 downloads

Incl. Electronic Paper Shareholder Loans and Earnings Smoothing – Empirical Findings from German Private Firms
European Accounting Review, Forthcoming
Jochen Bigus and Stefanie Häfele
Free University Berlin, Department Accounting and Finance and Free University of Berlin (FUB)
Date Posted: August 10, 2016
Accepted Paper Series
24 downloads

Incl. Electronic Paper Beneish Model as Effective Complement to the Application of SAS No. 99 in the Conduct of Audit in Nigeria
Management and Administrative Sciences Review, Volume 2, Issue 6, pp. 640-655, Nov 2013
Ugochukwu John Nwoye, Emma Ik Okoye and Azubuike Onuora Oraka
Nnamdi Azikiwe University, Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Date Posted: August 10, 2016
Accepted Paper Series
5 downloads

Incl. Electronic Paper When You Talk, I Remain Silent: Spillover Effects of Peers’ Mandatory Disclosures on Firms’ Voluntary Disclosures
Matthias Breuer, Katharina Hombach and Maximilian A. Müller
University of Chicago - Booth School of Business, Ludwig Maximilian University of Munich and WHU - Otto Beisheim School of Management
Date Posted: August 10, 2016
Working Paper Series
44 downloads

Incl. Electronic Paper Дефинирането На Контрола в Контекста На Счетоводното Отчитане На Бизнескомбинациите (The Definition of Control in the Context of Accounting for Business Combinations)
«Наука в современном мире» (Science in the modern world), No. 1 / 2016 41 ,
Atanas Tsvyatkov Atanasov
University of Economics - Varna
Date Posted: August 09, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper Creative Pricing Issues in CPA Firm Practice for Ethical and Profitable Activity
Journal of Accounting, Ethics and Public Policy, Vol. 17, No. 3, 2016
Gregory S. Kordecki, Maria Lombardi Bullen and Elizabeth Capener
Clayton State University, San Jose State University and San Jose State University
Date Posted: August 09, 2016
Accepted Paper Series
10 downloads


 

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