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Full Text Papers: 393,865
Authors: 226,776
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SSRN eLibrary Search Results
JEL Code: M4
5,294,510 Total downloads
Showing Papers 4,901 - 4,950 of 13,026
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Board of Directors and Opportunistic Earnings Management: Evidence from India
Journal of Accounting, Auditing and Finance, Vol. 23, No. 4, 2008
Jayati Sarkar , Subrata Sarkar and Kaustav Sen
Indira Gandhi Institute of Development Research (IGIDR) , Indira Gandhi Institute of Development Research (IGIDR) and Pace University - Lubin School of Business
Date Posted: December 21, 2008
Accepted Paper Series

Earnings Surprise and Sophisticated Investor Preferences in India
Journal of Contemporary Accounting and Economics, Forthcoming
Kaustav Sen
Pace University - Lubin School of Business
Date Posted: December 21, 2008
Accepted Paper Series

Incl. Electronic Paper Analysts' Earnings Forecast Errors and Cost of Equity Capital Estimates
Review of Accounting Studies, Vol. 18, No. 1, 2013
Stephannie Larocque
Mendoza College of Management, University of Notre Dame
Date Posted: December 19, 2008
Last Revised: August 25, 2012
Accepted Paper Series
350 downloads

Appropriate Audit Support System Use: The Influence of Auditor, Audit Team and Firm Factors
Accounting Review, May 2009
Carlin Dowling
University of Melbourne - Department of Accounting
Date Posted: December 19, 2008
Accepted Paper Series

Audit Support System Design and the Declarative Knowledge of Long-Term Users
Journal of Emerging Technologies in Accounting, Vol. 5, pp. 1-10, 2008
Carlin Dowling , Stewart A. Leech and Robyn Moroney
University of Melbourne - Department of Accounting , University of Melbourne - Department of Accounting and Business Information Systems and Monash University
Date Posted: December 19, 2008
Accepted Paper Series

Incl. Electronic Paper Fundamental Analysis, Institutional Investment, and Limits to Arbitrage
Yanfeng Xue and May H. Zhang
George Washington University - Department of Accountancy and Fordham University - Graduate School of Business Administration
Date Posted: December 19, 2008
Working Paper Series
407 downloads

Incl. Electronic Paper The Extent of Implicit Taxes at the Corporate Level and the Effect of TRA86
McCombs Research Paper Series No. ACC-05-09
Ross Jennings , Connie D. Weaver and William J. Mayew
University of Texas at Austin - Department of Accounting , Texas A&M University and Duke University - Fuqua School of Business
Date Posted: December 19, 2008
Last Revised: June 23, 2011
Working Paper Series
171 downloads

The Market Reaction to Arthur Andersen's Role in the Enron Scandal: Loss of Reputation or Confounding Effects?
Journal of Accounting & Economics (JAE), Vol. 46, No. 2-3, pp. 279-293, December 2008
Karen K. Nelson , Richard A. Price III and Brian Rountree
Rice University - Jones Graduate School of Business , Utah State University - Huntsman School of Business and Rice University - Jesse H. Jones Graduate School of Business
Date Posted: December 19, 2008
Accepted Paper Series

Incl. Electronic Paper A Modified Audit Production Framework: Evaluating the Relative Efficiency of Audit Engagements
Accounting Review, Forthcoming
W. Robert Knechel , Paul Rouse and Caren Schelleman
University of Florida - Fisher School of Accounting , University of Auckland - Faculty of Business & Economics and Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Date Posted: December 18, 2008
Accepted Paper Series
317 downloads

Incl. Fee Electronic Paper The Provision of Tax Services by Incumbent Auditors and Earnings Management: Evidence from Korea
Journal of International Financial Management & Accounting, Vol. 20, No. 1, pp. 79-103, Spring 2009
Won-Wook Choi , Ho-Young Lee and Byung Wook Jun
Yonsei University , Yonsei University and Yonsei University
Date Posted: December 18, 2008
Accepted Paper Series
3 downloads

Incl. Electronic Paper Accounting Rules? Stock Buybacks and Stock Options: Additional Evidence
UC Davis Graduate School of Management Research Paper No. 08-09
Paul A. Griffin and Ning Zhu
University of California, Davis - Graduate School of Management and China Academy of Financial Research (CAFR)
Date Posted: December 17, 2008
Last Revised: December 20, 2009
Working Paper Series
420 downloads

Incl. Electronic Paper Analyst Quality, Optimistic Bias, and Reactions to Major News
Jian Cao and Mark J. Kohlbeck
Florida Atlantic University and Florida Atlantic University - School of Accounting
Date Posted: December 17, 2008
Last Revised: June 04, 2009
Working Paper Series
113 downloads

Incl. Electronic Paper Barriers to Mobility: The Lockout Effect of U.S. Taxation of Worldwide Corporate Profits
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: December 17, 2008
Last Revised: September 01, 2010
Working Paper Series
494 downloads

Incl. Electronic Paper Board Capital, Board Characteristics, and Managerial Share Ownership: Impact on Firm Performance
Johnny Jermias
Simon Fraser University (SFU) - Beedie School of Business
Date Posted: December 17, 2008
Working Paper Series
220 downloads

Incl. Electronic Paper Capitalizing Research & Development and 'Other Information': The Incremental Information Content of Accruals versus Cash Flows
Journal of Management Control, Vol. 22, No. 3, pp. 241-278, 2011
Tami Dinh Thi and Wolfgang Schultze
University of New South Wales (UNSW) - School of Accounting and University of Augsburg
Date Posted: December 17, 2008
Last Revised: September 13, 2012
Accepted Paper Series
567 downloads

Incl. Electronic Paper Compensation Objectives and Business Unit Pay Strategy
Chicago Booth School of Business Research Paper No. 08-24
Joseph Gerakos , Christopher D. Ittner and Frank Moers
University of Chicago - Booth School of Business , University of Pennsylvania - Accounting Department and Maastricht University School of Business and Economics
Date Posted: December 17, 2008
Last Revised: February 24, 2013
Working Paper Series
438 downloads

Incl. Electronic Paper Credit Ratings and Taxes: The Effect of Book/Tax Differences on Ratings Changes
Contemporary Accounting Research, Vol. 27, No. 2, pp. 43-358
Benjamin C. Ayers , Stacie Kelley Laplante and Sean T. McGuire
University of Georgia , University of Georgia and Texas A&M University - Department of Accounting
Date Posted: December 17, 2008
Last Revised: January 06, 2012
Accepted Paper Series
389 downloads

Incl. Electronic Paper Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements
Ying Cao , Linda A. Myers and Thomas C. Omer
Chinese University of Hong Kong (CUHK) - School of Accountancy , University of Arkansas and Texas A&M University (TAMU) - Department of Accounting
Date Posted: December 17, 2008
Last Revised: June 07, 2011
Working Paper Series
662 downloads

The Efficiency Improvement of Resource Management with ERP Implementation: Finance Management Perspective
Jidong Zhang and Liyan Wang
Beijing International Studies University and Peking University - Guang Hua School of Management
Date Posted: December 17, 2008
Last Revised: January 28, 2010
Working Paper Series

Incl. Electronic Paper Are Special Items Informative About Future Profit Margins?
Review of Accounting Studies, Forthcoming
Patricia M. Fairfield , Karen A. Kitching and Vicki Wei Tang
Georgetown University - Department of Accounting and Business Law , George Mason University and Georgetown University - Robert Emmett McDonough School of Business
Date Posted: December 15, 2008
Accepted Paper Series
203 downloads

Deferred Revenues and the Matching of Revenues and Expenses
Contemporary Accounting Research, Forthcoming
Rachna Prakash and Nishi Sinha
RIT and Boston University - School of Management
Date Posted: December 15, 2008
Last Revised: March 07, 2012
Accepted Paper Series

Dumping of F.M.C.G.: Causing Challenges to the Western Economy
Jitendra Singh Maini
affiliation not provided to SSRN
Date Posted: December 15, 2008
Last Revised: December 05, 2010
Working Paper Series

Strategies, Decentralization, and Controls in Internationalized Finnish Firms
Finnish Journal of Business Economics, No. 1, pp. 35-57, 2001
Lili-Anne Kihn
University of Tampere, School of Management
Date Posted: December 15, 2008
Last Revised: December 22, 2008
Accepted Paper Series

Incl. Electronic Paper Broadening Accounting Fair Value in Three Dimensions: Strands in the Current SEC Roundtable Discussions
Andrey Igorevich Artemenkov
The Russian Society of Appraisers
Date Posted: December 14, 2008
Working Paper Series
202 downloads

The Determinants of Multiple Forms of Controls in Foreign Subsidiary Manager Evaluations
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Vol. 5, No. 2, pp. 157-182, 2008
Lili-Anne Kihn
University of Tampere, School of Management
Date Posted: December 14, 2008
Last Revised: January 07, 2009
Accepted Paper Series

Incl. Electronic Paper How the Global Credit and Economic Crises are Affecting Accounting and Financial Reporting Issues: An Overview of Key Implications from a Credit Perspective
Moody's Global Credit Research, December 2008
Mark LaMonte , Wallace Enman , Wesley Smyth , Donald Robertson and Jason M. Cuomo
Moody's Investors Service , affiliation not provided to SSRN , Moody's Corporation , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: December 13, 2008
Last Revised: May 12, 2011
Accepted Paper Series
1002 downloads

The Organizational and Operational Boundaries of Triple Bottom Line Reporting: A Survey
Environmental Management, Vol. 41, No. 1, pp. 106-117, 2008
Pablo Archel , Manuel Fernández Chulián and Carlos Larrinaga
University of Navarra - Gestion de Empresas , Universidad Pablo de Olavide and University of Burgos - Department of Economics
Date Posted: December 13, 2008
Accepted Paper Series

Incl. Electronic Paper Capital Gains Taxes and the Market Response to Public Announcements in Alternative Tax Regimes
Greg Clinch and Mahmoud Odat
University of Melbourne - Department of Accounting and University of Technology, Sydney
Date Posted: December 12, 2008
Last Revised: June 01, 2009
Working Paper Series
49 downloads

Incl. Electronic Paper Comparing Performance Measurement Approaches in Accounting Research
Finnish Journal of Business Economics, No. 2, pp. 143-184, 2005
Lili-Anne Kihn
University of Tampere, School of Management
Date Posted: December 12, 2008
Last Revised: January 22, 2009
Accepted Paper Series
405 downloads

Incl. Electronic Paper Corporate Governance Quality and Internal Control Reporting Under SOX Section 302
Nathaniel M. Stephens
Utah State University - Jon M. Huntsman School of Business
Date Posted: December 12, 2008
Last Revised: June 28, 2010
Working Paper Series
968 downloads

Incl. Electronic Paper Dynamics of Design and Teaching of Accounting Theory In Colombia (1970-2000): An Institutional Exploration
Mauricio Gómez Villegas
National University of Colombia - School of Management and Accounting
Date Posted: December 12, 2008
Working Paper Series
295 downloads

Incl. Electronic Paper Factors Influencing Narrative Disclosure by Large UK Charities: Interview Evidence
Juliana Jetty and Vivien A. Beattie
University of Glasgow - Department of Accounting and Finance and University of Glasgow - Department of Accounting and Finance
Date Posted: December 12, 2008
Working Paper Series
199 downloads

Information System Integration, Enabling Control and Performance
Accounting, Organizations and Society, Forthcoming
Christopher S. Chapman and Lili-Anne Kihn
Imperial College Business School and University of Tampere, School of Management
Date Posted: December 12, 2008
Accepted Paper Series

Incl. Electronic Paper A Variance Decomposition Primer for Accounting Researchers
Jeffrey L. Callen and Dan Segal
University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Date Posted: December 11, 2008
Working Paper Series
804 downloads

In Search of Informed Discretion: An Experimental Investigation of Fairness and Trust Reciprocity
Accounting Review, Vol. 87, No. 2, 2012
Victor S. Maas , Marcel Van Rinsum and Kristy L. Towry
Erasmus University Rotterdam (EUR) , RSM Erasmus University and Emory University
Date Posted: December 11, 2008
Last Revised: December 13, 2011
Accepted Paper Series

Institutional Logics, ICT and Stability of Management Accounting
European Accounting Review, Vol. 18, No. 2, pp.241-275, 2008
Timo Hyvonen , Janne Järvinen , Jukka Pellinen and Tapani Rahko
University of Turku - School of Economics , University of Oulu , University of Jyväskylä and University of Tampere
Date Posted: December 11, 2008
Last Revised: August 31, 2010
Accepted Paper Series

Incl. Electronic Paper The Development of Earnings Quality in Germany and its Implication for Further Research: A Quantitative Empirical Analysis of German Listed Companies Between 1997 and 2006
Bernhard Schwetzler and Marco O. Sperling
HHL Leipzig Graduate School of Management - Department of Finance and HHL - Leipzig Graduate School of Management
Date Posted: December 11, 2008
Last Revised: March 27, 2010
Working Paper Series
384 downloads

Incl. Fee Electronic Paper Accounting for Public Hospitals: A Case Study of Modified GAAP
Abacus, Vol. 44, No. 4, pp. 399-422, December 2008
Sheila Ellwood
University of Bristol
Date Posted: December 10, 2008
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper Antecedents of Budget Participation: Leadership Style, Information Asymmetry, and Evaluative Use of Budget
Abacus, Vol. 44, No. 4, pp. 423-442, December 2008
Larissa Kyj and Robert J. Parker
Rowan University - Rohrer College of Business and University of New Orleans - Department of Accounting
Date Posted: December 10, 2008
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper Challenges to Implementing Strategic Performance Measurement Systems in Multi-Objective Organizations: The Case of a Large Local Government Authority
Abacus, Vol. 44, No. 4, pp. 377-398, December 2008
Claudine Umashev and Roger J. Willett
Queensland University of Technology - School of Accountancy and University of Tasmania
Date Posted: December 10, 2008
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper The Dialogus De Scaccario (c.1179): The First Western Book on Accounting?
Abacus, Vol. 44, No. 4, pp. 443-474, December 2008
Michael J. Jones
Cardiff University - Cardiff Business School
Date Posted: December 10, 2008
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper The Search for Standard Costing in the United States and Britain
Abacus, Vol. 44, No. 4, pp. 341-376, December 2008
Richard K. Fleischman , Trevor Boyns and Thomas Tyson
affiliation not provided to SSRN , Cardiff University - Cardiff Business School and St. John Fisher College
Date Posted: December 10, 2008
Accepted Paper Series
3 downloads

Incl. Electronic Paper Does Female Representation on Audit Committees Affect Audit Fees?
Quarterly Journal of Finance and Accounting, Vol. 49, No. 3-4, pp. 113-139, 2010
Kim Ittonen , Johanna Miettinen and Sami Vähämaa
University of Vaasa - Department of Accounting and Finance , University of Vaasa - Department of Accounting and Finance and University of Vaasa
Date Posted: December 10, 2008
Last Revised: April 28, 2012
Accepted Paper Series
462 downloads

Incl. Electronic Paper Drafting and using of the Board Table within Company's Management Control
Proceedings of the 5th Biennial International Symposium SIMPEC 2004
Carmen Gabriela Sirbu
Danubius University, Romania
Date Posted: December 10, 2008
Accepted Paper Series
43 downloads

Incl. Electronic Paper FASB and IASB: Dependence Despite Independence
Virginia Law & Business Review, Vol. 3, p. 275, 2008
Andreas M. Fleckner
Max Planck Institute for Comparative and International Private Law
Date Posted: December 10, 2008
Last Revised: February 03, 2009
Accepted Paper Series
2615 downloads

Incl. Electronic Paper Measuring the Risk of Firms with Sensitivity Analysis
Studia Universitatis Review, No. 15/2005
Carmen Gabriela Sirbu
Danubius University, Romania
Date Posted: December 10, 2008
Working Paper Series
77 downloads

Incl. Electronic Paper The Comprehensive Income Issue in Europe
Igor Goncharov and Allan Hodgson
WHU - Otto Beisheim School of Management and University of Queensland - Faculty of Business, Economics and Law
Date Posted: December 10, 2008
Last Revised: August 31, 2009
Working Paper Series
696 downloads

Incl. Electronic Paper The Manufacturing Cost - A Management Instrument at Firm Level
International Conference: "The Impact of European Integration on the National Economy", Babes - Bolyai University, 2005
Carmen Gabriela Sirbu
Danubius University, Romania
Date Posted: December 10, 2008
Accepted Paper Series
72 downloads

Incl. Electronic Paper The Role of Audit Committees in Managing Relationships with External Auditors after SOX: Evidence from the US
Rani Hoitash and Udi Hoitash
Bentley University - Department of Accountancy and Northeastern University
Date Posted: December 08, 2008
Working Paper Series
421 downloads

Incl. Electronic Paper Internal Control Weaknesses and Client Risk Management
Journal of Accounting, Auditing and Finance, Vol. 24, No. 4, pp. 543-579, 2009
Randal J. Elder , Yan Zhang , Jian Zhou and Nan Zhou
Syracuse University , State University of New York at Binghamton - School of Management , University of Hawaii at Manoa and State University of New York at Binghamton - School of Management
Date Posted: December 08, 2008
Last Revised: December 16, 2009
Accepted Paper Series
1070 downloads


 

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