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Full Text Papers: 398,394
Authors: 228,766
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SSRN eLibrary Search Results
JEL Code: M4
5,336,670 Total downloads
Showing Papers 4,641 - 4,690 of 13,133
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Earnings-based Compensation Schemes and Discretionary Accrual and Expenditure Decisions over CEO Tenure
Ramachandra (Ram) Natarajan
University of Texas at Dallas - Department of Accounting & Information Management
Date Posted: December 09, 1996
Working Paper Series

Earnings-Related Information Transfers and Revisions in Earnings Expectations
 Sundaresh Ramnath
University of Miami - Department of Accounting
Date Posted: July 21, 1997
Working Paper Series

Incl. Electronic Paper Easy and Correct Method to Value at Market Values. A Comparison with Other Methods. (In Spanish)
 Ignacio Velez-Pareja
Master Consultores
Date Posted: August 02, 2004
Working Paper Series
784 downloads

Incl. Electronic Paper Econometrics of Current or 'Fair' Values
 Shyam Sunder
Yale University - School of Management
Date Posted: May 02, 2007
Last Revised: June 22, 2009
Working Paper Series
233 downloads

Econometrics of Fair Values
Accounting Horizons, Vol. 22, No. 1, 2008
 Shyam Sunder
Yale University - School of Management
Date Posted: March 23, 2010
Accepted Paper Series

Incl. Electronic Paper Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism
Chicago Booth Research Paper No. 09-16
 Ray Ball , S.P. Kothari and Valeri V. Nikolaev
University of Chicago , Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Chicago - Booth School of Business
Date Posted: July 13, 2007
Last Revised: February 19, 2013
Working Paper Series
4043 downloads

Incl. Electronic Paper Economic Analysis of Ouchi’s Model
 Rajiv D. Banker , Shaopeng Li and Jose M. Plehn-Dujowich
Temple University - Fox School of Business and Management , Temple University - Department of Accounting and Temple University - Fox School of Business
Date Posted: August 16, 2011
Working Paper Series
70 downloads

Incl. Electronic Paper Economic and Industry Determinants of Accounting Method Choice
 Robert M. Bowen , Larry DuCharme and D. Shores
University of San Diego - School of Business , University of Washington and University of Washington - Department of Accounting
Date Posted: June 27, 2000
Working Paper Series
1644 downloads

Economic and Normative Pressures as Drivers for the Adoption of International Accounting Standards in Finland Since 1976
European Accounting Review, Vol. 14, No. 1, 2005
 Pekka Pirinen
University of Jyvaskyla - School of Business and Economics
Date Posted: March 16, 2005
Accepted Paper Series

Incl. Electronic Paper Economic and Statistical Properties of Implementable Trading Strategies
 Andrew Christie
Louisiana State University, Baton Rouge
Date Posted: December 31, 2009
Last Revised: February 01, 2010
Working Paper Series
229 downloads

Economic Competition between Professional Bodies: The Case of Auditing
Forthcoming in American Law and Economics Review
 Paul V. Dunmore and Haim Falk
Massey University - School of Accountancy and The Technion, Israel Institute of Technology
Date Posted: March 14, 2001
Accepted Paper Series

Incl. Electronic Paper Economic Consequences of 'Regulation on Corporate Governance': Evidence from India
 Asish K. Bhattacharyya , Ajitava Raychaudhuri and Sadhalaxmi Vivek Rao
Indian Institute of Corporate Affairs , Jadavpur University and Indian Institute of Management Calcutta
Date Posted: February 02, 2005
Last Revised: May 11, 2008
Working Paper Series
643 downloads

Incl. Electronic Paper Economic Consequences of Accounting Enforcement Reforms: The Case of Germany
European Accounting Review, Forthcoming
 Jürgen Ernstberger , Michael Stich and Oliver Vogler
University of Bochum , University of Regensburg and Ruhr Universität Bochum
Date Posted: December 30, 2008
Last Revised: February 09, 2012
Accepted Paper Series
771 downloads

Economic Consequences of Accounting for Stock-Based Compensation: An Analysis of Investor Perceptions and Corporate Lobbing Behavior
 Patricia M. Dechow , Richard G. Sloan and Amy P. Hutton
University of California, Berkeley - Haas School of Business , University of California at Berkeley - Haas School of Business and Boston College - Carroll School of Management
Date Posted: May 29, 1995
Working Paper Series

Economic Consequences of Alternative Adoption Rules for New Accounting Standards
CONTEMPORARY ACCOUNTING RESEARCH, Vol 14, No 3, 1997
 Eli Amir and Amir Ziv
London Business School and Columbia Business School
Date Posted: March 19, 1997
Accepted Paper Series

Incl. Electronic Paper Economic Consequences of Equity Compensation Disclosure
Journal of Accounting, Auditing and Finance, Forthcoming
 Jeremy Bertomeu
CUNY Baruch College
Date Posted: January 16, 2011
Accepted Paper Series
310 downloads

Incl. Electronic Paper Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research
 Christian Leuz and Peter D. Wysocki
University of Chicago - Booth School of Business and University of Miami - School of Business Administration
Date Posted: March 13, 2008
Last Revised: May 07, 2008
Working Paper Series
13403 downloads

Economic Consequences of Financial Reporting Changes: Diluted EPS and Contingent Convertible Securities
Review of Accounting Studies, Vol. 12, No. 4, December 2007
 Carol A. Marquardt and Christine I. Wiedman
CUNY – Baruch College and University of Waterloo
Date Posted: November 16, 2006
Accepted Paper Series

Incl. Electronic Paper Economic Consequences of Financial Reporting Changes: Diluted EPS and Contingent Convertible Securities
 Carol A. Marquardt and Christine I. Wiedman
CUNY – Baruch College and University of Waterloo
Date Posted: August 31, 2005
Working Paper Series
377 downloads

Economic Consequences of Firms' Depreciation Method Choice: Evidence from Capital Investments
 Scott B. Jackson , Xiaotao Kelvin Liu and Mark Cecchini
University of South Carolina , Northeastern University - Accounting Group and University of South Carolina
Date Posted: February 12, 2008
Last Revised: December 05, 2012
Working Paper Series

Incl. Electronic Paper Economic Consequences of Firms' Depreciation Method Choice: Evidence from Capital Investments
Journal of Accounting & Economics (JAE), Vol. 48, No. 1, pp. 54-68, October 2009
 Scott B. Jackson , Xiaotao Kelvin Liu and Mark Cecchini
University of South Carolina , Northeastern University - Accounting Group and University of South Carolina
Date Posted: June 11, 2009
Last Revised: December 05, 2012
Accepted Paper Series
257 downloads

Incl. Electronic Paper Economic Consequences of Going Concern Audit Opinions in Nonprofit Organizations
 Nancy Chun Feng
Suffolk University
Date Posted: March 04, 2012
Last Revised: April 25, 2012
Working Paper Series
133 downloads

Incl. Electronic Paper Economic Consequences of Idiosyncratic Information in Diversified Markets
Chicago Booth Research Paper No. 12-09
 Pingyang Gao and Robert E. Verrecchia
University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department
Date Posted: February 21, 2012
Working Paper Series
112 downloads

Incl. Electronic Paper Economic Consequences of Internet Financial Reporting
Schmalenbach Business Review, Vol. 55, pp. 262-279, October 2003
 Alfred Wagenhofer
University of Graz - Institute of Management Accounting and Controlling
Date Posted: June 06, 2004
Accepted Paper Series
1063 downloads

Incl. Electronic Paper Economic Consequences of Recognizing Off-Balance Sheet Activities*
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Date Posted: September 11, 2008
Last Revised: February 11, 2009
Working Paper Series
634 downloads

Economic Consequences of Regulated Changes in Disclosure: The Case of Executive Compensation
Journal of Accounting & Economics, Vol. 35, No. 3, pp. 285-314, August 2003
 Kin Lo
University of British Columbia (UBC) - Sauder School of Business
Date Posted: December 29, 2003
Accepted Paper Series

Incl. Electronic Paper Economic Consequences of Regulated Changes in Disclosure: The Case of Executive Compensation
Sauder School of Business Working Paper
 Kin Lo
University of British Columbia (UBC) - Sauder School of Business
Date Posted: October 31, 2000
Working Paper Series
864 downloads

Economic Consequences of SEC Disclosure Regulation: Evidence from the OTC Bulletin Board
Journal of Accounting & Economics, Vol. 39, No. 2, 2005
 Brian J. Bushee and Christian Leuz
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Date Posted: April 15, 2004
Accepted Paper Series

Incl. Electronic Paper Economic Consequences of SEC Disclosure Regulation: Evidence from the OTC Bulletin Board
AFA 2004 San Diego Meetings
 Brian J. Bushee and Christian Leuz
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Date Posted: April 19, 2004
Working Paper Series
1742 downloads

Incl. Electronic Paper Economic Consequences of SFAS 142 Goodwill Write-Offs
Accounting and Finance, Forthcoming
 Henry Jarva
University of Oulu - Department of Accounting and Finance
Date Posted: October 01, 2009
Last Revised: June 18, 2012
Accepted Paper Series
327 downloads

Economic Consequences of the Declining Relevance of Financial Reports
Journal of Accounting Research, Vol. 39, No. 3, December 2001
 Nishi Sinha and John S. Watts
Boston University - School of Management and Ernst & Young LLP
Date Posted: February 28, 2006
Accepted Paper Series

Incl. Electronic Paper Economic Consequences of the Declining Relevance of Financial Reports
 Nishi Sinha and John S. Watts
Boston University - School of Management and Ernst & Young LLP
Date Posted: April 17, 2000
Working Paper Series
595 downloads

Economic Consequences of the Declining Relevance of Financial Reports
Journal of Accounting Research, Vol. 39, No. 3, December 2001
 Nishi Sinha and John S. Watts
Boston University - School of Management and Ernst & Young LLP
Date Posted: March 04, 2008
Accepted Paper Series

Incl. Electronic Paper Economic Consequences of the First-Time IFRS Introduction in Europe
 Petya Platikanova and Jordi Perramon
ESADE - Ramon Llull University and Universitat Pompeu Fabra - Faculty of Economic and Business Sciences
Date Posted: August 09, 2007
Last Revised: October 12, 2012
Working Paper Series
734 downloads

Incl. Electronic Paper Economic Consequences of the Sarbanes-Oxley Act of 2002
 Ivy Zhang
University of Minnesota - Twin Cities
Date Posted: February 08, 2007
Working Paper Series
1229 downloads

Incl. Electronic Paper Economic Consequences of Voluntary Disclosure Before Seasoned Equity Offerings: The Impact of the 2005 Securities Offering Reform
MIT Sloan Research Paper No. 4980-12
 Nemit Shroff , Amy X. Sun , Hal D. White and Weining Zhang
Massachusetts Institute of Technology (MIT) - Sloan School of Management , Pennsylvania State University - Department of Accounting , University of Michigan - Ross School of Business and Cheung Kong Graduate School of Business
Date Posted: May 24, 2011
Last Revised: December 10, 2012
Working Paper Series
217 downloads

Incl. Electronic Paper Economic Cost of Earnings Management Through Stock Repurchases
 Zhaohui Randall Xu and Gary K. Taylor
University of Houston, Clear Lake and University of Alabama - Culverhouse College of Commerce & Business Administration
Date Posted: April 24, 2007
Working Paper Series
482 downloads

Incl. Electronic Paper Economic Crisis and Accounting Evolution
Emory Law and Economics Research Paper No. 11-98
 Gregory B. Waymire and Sudipta Basu
Emory University - Department of Accounting and Temple University - Fox School of Business and Management
Date Posted: March 05, 2011
Working Paper Series
452 downloads

Incl. Electronic Paper Economic Determinants and the Information Environment Effects of Contingent Considerations: New Insights from SFAS 141(R)
 Brian D. Cadman , Richard Carrizosa and Lucile Faurel
University of Utah - David Eccles School of Business , University of Utah - David Eccles School of Business and University of California, Irvine
Date Posted: April 06, 2012
Last Revised: May 07, 2013
Working Paper Series
92 downloads

Incl. Electronic Paper Economic Determinants of Audit Committee Composition and Activity
New York University, Center for Law and Business, Working Paper No. 98-011
 April Klein
New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: June 03, 1999
Working Paper Series
1218 downloads

Economic Determinants of Audit Committee Independence
The Accounting Review, April 2002
 April Klein
New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: December 13, 2001
Accepted Paper Series

Incl. Electronic Paper Economic Determinants of Group versus Individual Compensation Schemes for Senior Executives
 Paul James Brown , Zoltan P. Matolcsy and Peter Alfred Wells
University of Technology - School of Accounting , University of Technology, Sydney (UTS) - School of Accounting and University of Technology, Sydney - School of Accounting, Faculty of Business
Date Posted: April 17, 2007
Last Revised: July 22, 2008
Working Paper Series
168 downloads

Economic Effects of Tightening Accounting Standards to Restrict Earnings Management
Accounting Review, October 2005
 Ralf Ewert and Alfred Wagenhofer
University of Graz - Institute of Accounting and Auditing and University of Graz - Institute of Management Accounting and Controlling
Date Posted: June 09, 2005
Accepted Paper Series

Incl. Electronic Paper Economic Effects of Transparency in International Equity Markets: A Review and Suggestions for Future Research
Foundations and Trends in Accounting, Vol. 5, No. 3, pp. 175-241, 2010
 Mark H. Lang and Mark G. Maffett
University of North Carolina at Chapel Hill and University of Chicago - Booth School of Business
Date Posted: September 30, 2010
Last Revised: September 19, 2012
Accepted Paper Series
441 downloads

Incl. Electronic Paper Economic Profitability and the Accounting Rate of Return
 Carlo Alberto Magni and Ken V. Peasnell
University of Modena and Reggio Emilia - Department of Economics and Lancaster University - Department of Accounting and Finance
Date Posted: March 24, 2012
Working Paper Series
163 downloads

Incl. Electronic Paper Economic Properties of Intangibles Recognized Under Domestic Accounting Standards: Evidence from Pre-Ifrs Major European Markets
 Jean-Francois Casta , Olivier J. Ramond and Lionel Escaffre
University Paris-Dauphine - DRM Finance , Université Paris Dauphine - CEREG research centre and University of Angers - Laboratoire Angevin de Recherche en Gestion des Organisations (LARGO)
Date Posted: April 05, 2006
Last Revised: March 11, 2009
Working Paper Series
470 downloads

Incl. Electronic Paper Economic Recession, Corporate Distress and Income Increasing Accounting Policy Choice
CoBAR Working Paper 2000-07
 Keith A. Houghton , Joanne Kestel , Peter Robinson and Malcolm Smith
Australian National University (ANU) - Faculty of Economics & Commerce , Murdoch University , University of Western Australia and affiliation not provided to SSRN
Date Posted: May 18, 2000
Working Paper Series
685 downloads

Incl. Fee Electronic Paper Economic Significance of Predictability in Australian Equities
Accounting & Finance, Vol. 48, No. 5, pp. 783-805, December 2008
 Philip Gray
Monash University - Department of Accounting and Finance
Date Posted: November 03, 2008
Accepted Paper Series
1 downloads

Economic Transition and Accounting System Reform in Vietnam
European Accounting Review, Forthcoming
 Nguyen Cong Phuong and Jacques Richard
University of Danang - College of Economics and Université Paris-Dauphine
Date Posted: August 18, 2011
Accepted Paper Series

Incl. Electronic Paper Economic Value Added and Systemic Value Added: Symmetry, Additive Coherence and Differences in Performance
Applied Financial Economics Letters, Vol. 2, No. 3, pp. 151-154, May 2006
 Roberto Ghiselli Ricci and Carlo Alberto Magni
Università degli Studi di Sassari and University of Modena and Reggio Emilia - Department of Economics
Date Posted: July 26, 2009
Accepted Paper Series
289 downloads


 

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