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Full Text Papers: 501,577
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SSRN eLibrary Search Results
JEL Code: M41
5,067,262 Total downloads
Showing Papers 4,651 - 4,700 of 10,928
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The Qualitative Characteristics of Financial Information, and Managers’ Accounting Decisions: Evidence from IFRS Policy Changes
Accepted for publication in Accounting and Business Research 2015, Forthcoming
Christopher William Nobes and Christian Stadler
University of London - Royal Holloway College and Lancaster University - Department of Accounting and Finance
Date Posted: April 25, 2015
Accepted Paper Series

Incl. Electronic Paper The Effect of State Antitakeover Laws on Corporate Tax Avoidance
Xinghua Gao , Yonghong Jia and Chansog (Francis) Kim
Governors State University - College of Business and Public Administration , Governors State University - College of Business and Public Administration and State University of New York (SUNY) at Stony Brook, College of Business
Date Posted: April 24, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Partiendo de un análisis del comportamiento de los mercados de valores: Es adecuado la implementación de las normas internacionales de información financiera en nuestro país? (Based on an Analysis About Behavior of Stock Markets: Is It Right the Implementation of the International Accounting Standard Boards in Our Country?)
Jennifer Lorena Gómez
National University of Colombia
Date Posted: April 23, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Revisiting Asymmetric Timeliness Estimates of Conditional Conservatism
Panos N. Patatoukas and Jacob K. Thomas
University of California, Berkeley - Haas School of Business and Yale School of Management
Date Posted: April 23, 2015
Working Paper Series
223 downloads

Incl. Electronic Paper Estimation Bias and Monitoring in Clean Development Mechanism Projects
Hui Chen , Peter Letmathe and Naomi S. Soderstrom
University of Zurich , RWTH Aachen University and University of Colorado at Boulder
Date Posted: April 23, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper The Effect of Information System Precision on Honesty in Managerial Reporting: An Experimental Examination Incorporating Operating Uncertainty
Heba Y. Abdel-Rahim and Douglas E. Stevens
Georgia State University - J. Mack Robinson College of Business and Georgia State University - Robinson College of Business
Date Posted: April 22, 2015
Last Revised: April 23, 2015
Working Paper Series
13 downloads

Incl. Electronic Paper The Impact of Risk Modeling on the Market Perception of Banks’ Estimated Fair Value Gains and Losses for Financial Instruments
Accounting, Organizations and Society, Forthcoming
Gauri Bhat and Stephen G. Ryan
Southern Methodist University (SMU) and New York University (NYU) - Leonard N. Stern School of Business
Date Posted: April 21, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper Accounting Research for the Accounting Profession
Boon Seng Tan
Institute of Singapore Chartered Accountants
Date Posted: April 21, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper A Policy Analysis of Interim Financial Reporting in Singapore
Boon Seng Tan and Harold Teng
Institute of Singapore Chartered Accountants and Centre on Asia and Globalization (CAG) at the Lee Kuan Yew School of Public Policy, National University of Singapore.
Date Posted: April 21, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper On the Convergence of Accounting Standards
Boon Seng Tan
Institute of Singapore Chartered Accountants
Date Posted: April 21, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper Why More Forward-Looking Accounting Standards Can Reduce Financial Reporting Quality
European Accounting Review, Forthcoming
Ralf Ewert and Alfred Wagenhofer
University of Graz - Institute of Accounting and Auditing and University of Graz
Date Posted: April 20, 2015
Accepted Paper Series
15 downloads

Incl. Electronic Paper Understanding Behavioral Aspects of Financial Planning and Investing
Journal of Financial Planning, Volume 28, Issue 3, pp. 22-26
H. Kent Baker and Victor Ricciardi
American University - Kogod School of Business and Goucher College - Department of Business Management
Date Posted: April 20, 2015
Accepted Paper Series
109 downloads

Incl. Electronic Paper Earnings Management through Deferred Taxes Recognized under IAS 12: Evidence from Pakistan
Lahore Journal of Business Vol 03 No. 1 Apr - Sep 2014
Abdul Rafay and Muhammad Mobeen Ajmal
University of Management & Technology (UMT) and University of Management & Technology (UMT)
Date Posted: April 20, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper Political Uncertainty and Cost Stickiness: Evidence from National Elections around the World
Woo-Jong Lee and Jeffrey Pittman
Seoul National University and Memorial University of Newfoundland (MUN) - Faculty of Business Administration
Date Posted: April 20, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper Non-Recurring Items in Debt Contracts
Anne Beatty , Lin Cheng and Tzachi Zach
Ohio State University (OSU) - Department of Accounting & Management Information Systems , The University of Arizona - Eller College of Management and Ohio State University (OSU) - Fisher College of Business
Date Posted: April 19, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper The Consequences of Writing Not So Readable Responses to SEC Comment Letters
Cory A. Cassell , Lauren M. Cunningham and Ling Lei Lisic
University of Arkansas , University of Tennessee and George Mason University
Date Posted: April 19, 2015
Last Revised: April 24, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper Voluntary vs. Mandatory Management Earnings Forecasts in IPOs
Dimitrios Gounopoulos , Arthur G. Kraft and Frank S. Skinner
University of Sussex, School of Business, Management and Economics , City University London - Cass Business School and Brunel University
Date Posted: April 19, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Determinants and Consequences of Budget Reallocations: Evidence from the Consumer Goods Industry
Isabella Grabner and Frank Moers
Maastricht University School of Business and Economics and Maastricht University School of Business and Economics
Date Posted: April 18, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Audit Firm Tenure, Bank Complexity and Financial Reporting Quality
Brian Bratten , Monika Causholli and Thomas C. Omer
University of Kentucky - Von Allmen School of Accountancy , University of Kentucky and University of Nebraska at Lincoln - School of Accountancy
Date Posted: April 18, 2015
Working Paper Series
14 downloads

Incl. Electronic Paper Assessing Goodwill in Hotel Business Case Study: Milcofil SA. Vrancea
Pauna Dan and Filip Luminita Maria
Danubius University and Universitatea Danubius
Date Posted: April 18, 2015
Working Paper Series
3 downloads

Quality versus Quantity: The Role of Mandated IFRS and Reporting Frequency on Financial Analysts’ Information Environment
Andreea Moraru
University of Neuchatel - Institute of Financial Analysis
Date Posted: April 18, 2015
Working Paper Series

Incl. Electronic Paper Examining Key Determinants of International Financial Reporting Standards (IFRS) Adoption in Vietnam: An Institutional Perspective
PhD thesis submitted in fulfillment of the requirements for the degree of Doctor of Philosophy, Swinburne University of Technology, 2014
Duc Hong Thi Phan
RMIT University Vietnam
Date Posted: April 17, 2015
Accepted Paper Series
9 downloads

Incl. Electronic Paper The Effect of CEO IT Expertise on the Information Environment: Evidence from Earnings Forecasts and Announcements
Jacob Haislip and Vernon J. Richardson
University of North Texas and University of Arkansas at Fayetteville
Date Posted: April 17, 2015
Working Paper Series
15 downloads

Addressing Information Needs to Reduce the Audit Expectation Gap: Evidence from Dutch Bankers, Audited Companies and Auditors
International Journal of Auditing (Forthcoming)
Robin Litjens , Joost van Buuren and Ruud Vergoossen
Tilburg University - CentER and Department of Accountancy , Nyenrode Business University and Nyenrode Business University
Date Posted: April 17, 2015
Accepted Paper Series

Incl. Electronic Paper Political Contributions and the Auditor-Client Relationship
Frank Heflin and Dana Wallace
Florida State University - College of Business and University of Central Florida - School of Accounting
Date Posted: April 15, 2015
Working Paper Series
22 downloads

Incl. Electronic Paper Forensic Investigation and Forensic Audit Methodology in a Computerized Work Environment
Godwin Emmanuel Oyedokun
The Chartered Institute of Taxation of Nigeria
Date Posted: April 12, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Funds Statements: The APB Was Twice Behind the Curve
Accounting Historians Journal, Forthcoming
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Date Posted: April 12, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper Análise do Impacto do IFRS em Indicadores Financeiros em Empresas Brasileiras (Analysis of the Impact of IFRS Adoption on Financial Variables for Brazilian Companies)
Marcos Antonio Ferreira , Eduardo Flores , Clarice Carneiro Martins and Joelson Oliveira Sampaio
FIAP , University of Sao Paulo (USP) , University of Sao Paulo (USP) and University of Sao Paulo (USP) - Department of Economics
Date Posted: April 09, 2015
Working Paper Series
11 downloads

Incl. Electronic Paper Particularis de Computis et Scripturis y las Matemáticas Islámicas y Europeas (Particularis of Computis Et Scripturis and Islamic and European Mathematics)
Nohora García
National University of Colombia
Date Posted: April 08, 2015
Working Paper Series
2 downloads

Mandatory Disclosure Quality, Inside Ownership, and Cost of Capital
European Accounting Review, Vol. 24, No. 1, pp. 1-29, 2015
John E. Core , Luzi Hail and Rodrigo S. Verdi
Massachusetts Institute of Technology (MIT) - Sloan School of Management , University of Pennsylvania - The Wharton School and Massachusetts Institute of Technology (MIT)
Date Posted: April 07, 2015
Accepted Paper Series

Incl. Electronic Paper Equity Value as a Function of (Eps1, Eps2, Dps1, Bvps, Beta): Concepts and Realities
Prof. James A. Ohlson and Erik Johannesson
Hong Kong Polytechnic University - School of Accounting and Finance and Columbia University - Columbia Business School
Date Posted: April 07, 2015
Working Paper Series
95 downloads

Incl. Electronic Paper An Improved Accrual Model Incorporating Conditional Conservatism
Fox School of Business Research Paper No. 15-055
Sudipta Basu and Dmitri Byzalov
Temple University - Department of Accounting and Temple University - Fox School of Business and Management
Date Posted: April 06, 2015
Last Revised: April 14, 2015
Working Paper Series
69 downloads

Incl. Electronic Paper Do Accounting Errors Breed Fraud?
Kelley School of Business Research Paper No. 15-29
Vivian W. Fang , Allen Huang and Wenyu Wang
University of Minnesota - Twin Cities - Department of Accounting , Hong Kong University of Science and Technology - Department of Accounting and Indiana University - Kelley School of Business - Department of Finance
Date Posted: April 06, 2015
Last Revised: April 14, 2015
Working Paper Series
83 downloads

Incl. Electronic Paper Viability of Some Applied Cost Systems in Manufacturing Firms: Egypt's Case
Scientific Papers Series Management, Economic Engineering in Agricultural and Rural Development, Bucharest, Romania,15(1):11-17, 2015
Karim Mamdouh Abbas
Modern University for Technology and Information (MTI)
Date Posted: April 05, 2015
Accepted Paper Series
17 downloads

Incl. Electronic Paper Market Reaction to Intangible Asset Value: Evidence on SG&A Expenditure
Rajiv D. Banker , Rong Huang , Ramachandra (Ram) Natarajan and Sha Zhao
Temple University - Department of Accounting , City University of New York (CUNY) - Stan Ross Department of Accountancy , University of Texas at Dallas - Department of Accounting & Information Management and Oakland University - Department of Accounting and Finance
Date Posted: April 04, 2015
Working Paper Series
58 downloads

Incl. Electronic Paper A Contracting Theory for Predicting and Managing Cost Behavior
Philip Beaulieu
University of Calgary
Date Posted: April 04, 2015
Working Paper Series
42 downloads

Incl. Electronic Paper Predicting Large Negative Stock Returns: The Trouble Score
B. Korcan Ak
University of California, Berkeley - Haas School of Business
Date Posted: April 04, 2015
Last Revised: April 20, 2015
Working Paper Series
188 downloads

Incl. Electronic Paper 股权分置改革与IPO前后盈余管理行为研究 (Split-Share Structure Reform and Earning Management between Pre-IPO and Post-IPO)
Junxiong Fang Sr.
Fudan University - School of Management
Date Posted: April 03, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper The Impact of Investor Horizon on Say-on-Pay Voting
Konstantinos Stathopoulos and Georgios Voulgaris
University of Manchester - Manchester Business School and University of Warwick - Warwick Business School
Date Posted: April 03, 2015
Working Paper Series
23 downloads

Inside the 'Black Box' of Sell-Side Financial Analysts
Journal of Accounting Research, Vol. 53, No. 1, 2015, Fox School of Business Research Paper No. 15-056
Lawrence D. Brown , Andrew C. Call , Michael B. Clement and Nathan Y. Sharp
Temple University - Department of Accounting , Arizona State University (ASU) - School of Accountancy , University of Texas at Austin - Department of Accounting and Texas A&M University (TAMU) - Department of Accounting
Date Posted: April 03, 2015
Last Revised: April 15, 2015
Accepted Paper Series

Incl. Electronic Paper Does International Accounting Standard No. 27 Improve Investment Efficiency?
Journal of Accounting, Auditing and Finance, Forthcoming
Audrey Wen‐Hsin Hsu , Boochun Jung and Hamid Pourjalali
National Taiwan University , University of Hawaii at Manoa and University of Hawaii - School of Accountancy
Date Posted: April 02, 2015
Accepted Paper Series
42 downloads

Does National Culture Influence Corporate Carbon Disclosure Propensity?
Journal of International Accounting Research, Forthcoming
Le Luo and Qingliang Tang
University of Newcastle (Australia) and University of Western Sydney
Date Posted: April 02, 2015
Accepted Paper Series

Incl. Electronic Paper Corporate Use of Social Media
Michael J. Jung , James P. Naughton , Ahmed Tahoun and Clare Wang
New York University - Leonard N. Stern School of Business , Northwestern University - Kellogg School of Management , London Business School and Northwestern University - Kellogg School of Management
Date Posted: April 01, 2015
Working Paper Series
109 downloads

Incl. Electronic Paper Accruals, Cash Flows, and Operating Profitability in the Cross Section of Stock Returns
Chicago Booth Research Paper No. 15-12, Fama-Miller Working Paper
Ray Ball , Joseph Gerakos , Juhani T. Linnainmaa and Valeri V. Nikolaev
University of Chicago , University of Chicago - Booth School of Business , University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Date Posted: April 01, 2015
Last Revised: April 18, 2015
Working Paper Series
423 downloads

Incl. Electronic Paper Capital Market Development and the Strength of Financial Auditing and Reporting Standards
Henry L. Friedman
University of California, Los Angeles (UCLA) - Accounting Area
Date Posted: April 01, 2015
Working Paper Series
43 downloads

Incl. Electronic Paper Fair Value Accounting and Firm Indebtedness – Evidence from Business Combinations Under Common Control
Massimiliano Bonacchi , Antonio Marra II and Ron Shalev
University of Naples , Bocconi University - Department of Accounting and New York University (NYU) - Leonard N. Stern School of Business
Date Posted: April 01, 2015
Last Revised: April 02, 2015
Working Paper Series
36 downloads

Incl. Electronic Paper Private Lenders’ Demand for Audit
Richard Baylis , Pete Burnap , Mark Clatworthy , Mahmoud Gad and Christopher K. M. Pong
Cardiff Business School , University of Wales System - Cardiff University , University of Bristol, Department of Accounting and Finance , University of Bristol, Department of Accounting and Finance and Heriot-Watt University - School of Management and Languages
Date Posted: March 30, 2015
Last Revised: April 14, 2015
Working Paper Series
90 downloads

Incl. Electronic Paper The Importance of Aggressive Tax Planning to the Diversion of Corporate Resources: Evidence from Chinese Public Firms
Andrew M. Bauer , Junxiong Fang Sr. , Jeffrey Pittman , Yinqi Zhang and Yuping Zhao
University of Illinois at Urbana-Champaign - Department of Accountancy , Fudan University - School of Management , Memorial University of Newfoundland (MUN) - Faculty of Business Administration , American University and University of Houston
Date Posted: March 30, 2015
Last Revised: April 02, 2015
Working Paper Series
35 downloads

Incl. Electronic Paper Criterios De Valoración En Contabilidad Y Su Impacto Sobre La Representación De La Realidad Económica Organizacional (Insides in Accounting and Its Impact on the Representation of Economic Reality Organizational)
Jorge Suárez Tirado
National University of Colombia
Date Posted: March 28, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Impact of IFRS Adoption on Financial Statements of Select Indian Companies
Osmania Journal of International Business Studies, Vol. X, No. 1, January-June 2015
Achalapathi Venkat Kamarajugadda and P. Bhanu Sireesha
Osmania University (OU) and Freelance Researcher
Date Posted: March 28, 2015
Accepted Paper Series
26 downloads


 

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