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Full Text Papers: 393,252
Authors: 226,504
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SSRN eLibrary Search Results
JEL Code: M41
4,274,751 Total downloads
Showing Papers 5,101 - 5,150 of 9,383
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Incl. Electronic Paper Early Impressions of Australia's Brave New World of Goodwill Impairment
MGSM Working Paper No. 2007-1
Tyrone M. Carlin and Nigel Finch
The University of Sydney Business School and The University of Sydney Business School
Date Posted: January 03, 2007
Working Paper Series
674 downloads

Incl. Electronic Paper Sec Scrutiny and the Evolution of Non-Gaap Reporting
The Accounting Review, Vol. 83, No. 1, pp. 157-184, 2008
 Kalin S. Kolev , Carol A. Marquardt and Sarah E. McVay
Yale School of Management , CUNY – Baruch College and University of Washington
Date Posted: January 03, 2007
Last Revised: March 10, 2010
Accepted Paper Series
436 downloads

Incl. Electronic Paper Voluntary IAS and U.S. GAAP Adoption by Continental European Firms: The Role of Labor Relations
Simon School Working Paper No. FR 06-09
 Joanna Shuang Wu and Ivy Zhang
Simon Graduate School of Business, University of Rochester and University of Minnesota - Twin Cities
Date Posted: January 02, 2007
Working Paper Series
391 downloads

The Effects of Contracting, Litigation, Regulation, and Tax Costs on Conditional and Unconditional Conservatism: Cross-Sectional Evidence at the Firm Level
Accounting Review, Forthcoming
 Xinrong Qiang
University of Wyoming - Department of Accounting
Date Posted: December 30, 2006
Accepted Paper Series

Incl. Electronic Paper Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes
Accounting Review, Vol. 84, No. 3, p. 839, 2009
 Udi Hoitash , Rani Hoitash and Jean C. Bedard
Northeastern University , Bentley University - Department of Accountancy and Bentley University - Department of Accountancy
Date Posted: December 29, 2006
Last Revised: December 05, 2012
Accepted Paper Series
1070 downloads

Incl. Electronic Paper Audit Pricing and Internal Control Disclosures Among Non-Accelerated Filers
 Jean C. Bedard , Udi Hoitash and Rani Hoitash
Bentley University - Department of Accountancy , Northeastern University and Bentley University - Department of Accountancy
Date Posted: December 29, 2006
Working Paper Series
650 downloads

Incl. Electronic Paper Aggregate Earnings, Stock Market Returns and Macroeconomic Activity: A Discussion of 'Does Earnings Guidance Affect Market Returns? The Nature and Information Content of Aggregate Earnings Guidance'
 Lakshmanan Shivakumar
London Business School
Date Posted: December 27, 2006
Working Paper Series
361 downloads

The Valuation Consequences of Voluntary Accounting Changes
Review of Quantitative Finance and Accounting, Vol. 28, No. 4, 2007
 James S. Linck , Thomas J. Lopez and Lynn L. Rees
Southern Methodist University , University of Alabama - Culverhouse School of Accountancy and Texas A&M University (TAMU) - Department of Accounting
Date Posted: December 27, 2006
Accepted Paper Series

Incl. Electronic Paper Has Goodwill Accounting Under SFAS 142 Improved Financial Reporting?
 Dennis J. Chambers
Kennesaw State University
Date Posted: December 26, 2006
Working Paper Series
1616 downloads

An Integrated Analysis of the Association Between Accrual Disclosure and the Abnormal Accrual Anomaly
Review of Accounting Studies, Forthcoming
 Henock Louis , Dahlia Robinson and Andrew M. Sbaraglia
Pennsylvania State University - Smeal College of Business , Arizona State University - School of Accountancy and Florida International University
Date Posted: December 24, 2006
Accepted Paper Series

Incl. Electronic Paper The Inferential Value of Quarterly Earnings Announcements Relative to Other Sources of Information
 C. Catherine Chiang and Yaw M. Mensah
Elon University and Rutgers Business School - Newark & New Brunswick
Date Posted: December 22, 2006
Last Revised: April 06, 2011
Working Paper Series
101 downloads

Incl. Electronic Paper A Recent Reform of Japanese Banking Law - Comparison of the US and Japanese Legal Systems for Banking Agencies
Banking Law Journal, Vol. 123, No. 6, pp. 536-552, June 2006
 Mitsuru Misawa
University of Hawaii at Manoa - Shidler College of Business
Date Posted: December 21, 2006
Accepted Paper Series
293 downloads

Incl. Electronic Paper Analysts' Awareness of Systematic Bias in Management Earnings Forecasts: Empirical Evidence from Japan
 Koji Ota
Musashi University - Department of Finance
Date Posted: December 21, 2006
Working Paper Series
211 downloads

Incl. Electronic Paper Bank Directors' Decisions on Bad Loans: A Comparative Study of U.S. and Japanese Standards of Required Care
The Banking Law Journal, Vol. 122, No. 5, pp. 429-466, May 2005
 Mitsuru Misawa
University of Hawaii at Manoa - Shidler College of Business
Date Posted: December 21, 2006
Accepted Paper Series
140 downloads

Determinants of Bias in Management Earnings Forecasts: Empirical Evidence from Japan
INTERNATIONAL ACCOUNTING: STANDARDS, REGULATIONS, AND FINANCIAL REPORTING, G. N. Gregoriou & M. Gaber, eds., pp. 267-294, Elsevier Press, 2006
 Koji Ota
Musashi University - Department of Finance
Date Posted: December 21, 2006
Accepted Paper Series

The Impact of Price and Return Models on Value Relevance Studies: A Review of Theory and Evidence
Accounting Research Journal, Vol. 16, No. 1, pp. 6-20, July 2003
Koji Ota
Musashi University - Department of Finance
Date Posted: December 21, 2006
Accepted Paper Series

Incl. Electronic Paper The Japanese Issues and Perspective on the Convergence of International Accounting Standards
Northwestern Journal of International Law & Business, April 2005
 Mitsuru Misawa
University of Hawaii at Manoa - Shidler College of Business
Date Posted: December 21, 2006
Accepted Paper Series
498 downloads

Incl. Electronic Paper The Tokyo International Capital Market for Foreign Issuers and Required Disclosure
The Banking Law Journal, Vol. 1, No. 7, pp. 699-753, November/December 2005
 Mitsuru Misawa
University of Hawaii at Manoa - Shidler College of Business
Date Posted: December 21, 2006
Accepted Paper Series
175 downloads

Incl. Electronic Paper Director's Civil and Criminal Liabilities for Bad Debts at Japanese Banks
Temple International and Comparative Law Journal, Vol. 18, p. 311, Fall 2004
 Mitsuru Misawa
University of Hawaii at Manoa - Shidler College of Business
Date Posted: December 20, 2006
Accepted Paper Series
131 downloads

Does the Stock Market Underreact to Going Concern Opinions? Evidence from the U.S. and Australia
Journal of Accounting & Economics (JAE), Forthcoming
 Maria Ogneva and K.R. Subramanyam
University of Southern California - Marshall School of Business and University of Southern California - Leventhal School of Accounting
Date Posted: December 20, 2006
Accepted Paper Series

The Effect of Corporate Governance on Auditor-Client Realignments
Auditing: A Journal of Practice & Theory 31 (2), 2012
Cory A. Cassell , Gary Giroux , Linda A. Myers and Thomas C. Omer
University of Arkansas , Texas A&M University (TAMU) - Department of Accounting , University of Arkansas and Texas A&M University (TAMU) - Department of Accounting
Date Posted: December 20, 2006
Last Revised: May 23, 2012
Accepted Paper Series

Incl. Electronic Paper Earnings Conservatism and Equity Raisings of Cross-Listed Firms
 Martien Jan Peter Lubberink and Carel Huijgen
Victoria University of Wellington - School of Accounting and Commercial Law and University of Groningen - Faculty of Economics and Business
Date Posted: December 19, 2006
Working Paper Series
532 downloads

Incl. Electronic Paper The Impact of Corporate Governance on the Disclosure of Manager-Adjusted Non-GAAP Earnings
 Ana Cristina Marques
NOVA School of Business and Economics
Date Posted: December 15, 2006
Working Paper Series
259 downloads

Incl. Electronic Paper Accounting for Contractual Contingency: Insights Into Oil and Gas Asset Market Risk Exposures
 Gavin Lee Kretzschmar , Bard Misund and David Hatherly
University of Edinburgh - Accounting and Finance , University of Stavanger and University of Edinburgh - Accounting and Finance
Date Posted: December 14, 2006
Working Paper Series
294 downloads

Incl. Electronic Paper Executive Compensation Disclosure and Private Control Benefits: A Comparison of U.S. And Canadian Dual Class Firms
 Surjit Tinaikar
University of Florida
Date Posted: December 14, 2006
Last Revised: January 11, 2009
Working Paper Series
438 downloads

Incl. Electronic Paper On the Quality of FFO Forecasts
Journal of Real Estate Research, Vol. 28, No. 3, 2006
 David H. Downs and Z. Nuray Guner
Virginia Commonwealth University (VCU) - Department of Finance, Insurance & Real Estate and Middle East Technical University (METU)
Date Posted: December 13, 2006
Accepted Paper Series
99 downloads

Incl. Electronic Paper Refining the York Index Investment Criteria
 Priti Shokeen , Therese M. Woodward and David Wheeler
Kingston Business School - School of Accounting and Finance , Kingston Business School and York University - Schulich School of Business
Date Posted: December 13, 2006
Working Paper Series
113 downloads

Incl. Electronic Paper The Determinants of Synthetic Lease Financing and the Impact on the Cost of Future Debt
 Jennifer Lynne M. Altamuro
Ohio State University (OSU) - Fisher College of Business
Date Posted: December 13, 2006
Working Paper Series
677 downloads

Incl. Electronic Paper The Information Content of the 1999 Announcement of Funds from Operation Changes for Real Estate Investment Trusts
Journal of Real Estate Research, Vol. 28, No. 3, 2006
Eric James Higgins , Richard Ott and Robert A. Van Ness
Kansas State University - College of Business Administration , Kansas State University - Department of Accounting and University of Mississippi - Department of Finance
Date Posted: December 13, 2006
Accepted Paper Series
91 downloads

Incl. Electronic Paper Another Look at GAAP Versus The Street: An Empirical Assessment of Measurement Error Bias
 Daniel A. Cohen , Rebecca N. Hann and Maria Ogneva
University of Texas at Dallas - Naveen Jindal School of Management , University of Maryland and University of Southern California - Marshall School of Business
Date Posted: December 11, 2006
Working Paper Series
200 downloads

Uniformity Vs. Flexibility: Evidence from Pricing of the Pension Obligation
Accounting Review, Vol. 82, No. 1, pp. 107-137, 2007
 Rebecca N. Hann , Yvonne Y. Lu and K.R. Subramanyam
University of Maryland , Lehigh University and University of Southern California - Leventhal School of Accounting
Date Posted: December 08, 2006
Accepted Paper Series

Incl. Electronic Paper Comments by the American Accounting Association's Financial Accounting Standards Committee on the Fasb's 'Conceptual Framework for Financial Reporting (Hereafter Cf)', Call for Preliminary Views, July 6, 2006
 George J. Benston , Douglas R. Carmichael , Joel S. Demski , Karim Jamal , Bala G. Dharan , Bob Laux , Shivaram Rajgopal and George Vrana
Emory University - Department of Accounting , City University of New York (CUNY) - Stan Ross Department of Accountancy , University of Florida - Fisher School of Accounting , University of Alberta - Department of Accounting, Operations & Information Systems , Harvard Law School , Microsoft Corporation , Emory University - Goizueta Business School and Ernst & Young LLP
Date Posted: December 07, 2006
Working Paper Series
623 downloads

Incl. Electronic Paper The Impact of Earnings on the Pricing of Credit Default Swaps
 Jeffrey L. Callen , Joshua Livnat and Dan Segal
University of Toronto - Rotman School of Management , New York University and Interdisciplinary Center (IDC) Herzliyah
Date Posted: December 07, 2006
Working Paper Series
490 downloads

Incl. Electronic Paper Delisting Returns and Their Effect on Accounting-Based Market Anomalies
Rock Center for Corporate Governance Working Paper No. 18
, Journal of Accounting and Economics, Vol. 43, pp. 341-368, 2007
 William H. Beaver , Maureen F. McNichols and Richard A. Price III
Stanford University , Stanford University and Utah State University - Huntsman School of Business
Date Posted: December 07, 2006
Last Revised: September 29, 2009
Working Paper Series
541 downloads

Incl. Electronic Paper Evidence on differences between Recognition and Disclosure: A Comparison of Inputs to Estimate Fair Values of Employee Stock Options
 Preeti Choudhary
Georgetown University
Date Posted: December 07, 2006
Last Revised: February 22, 2012
Working Paper Series
288 downloads

Learning from WorldCom: Implications for Fraud Detection Through Continuous Assurance
Journal of Emerging Technologies in Accounting, Vol. 3, No. 1, 2006
 J. Randel Kuhn Jr. and Steve G. Sutton
University of Central Florida - College of Business Administration and University of Central Florida - College of Business Administration
Date Posted: December 07, 2006
Accepted Paper Series

Incl. Electronic Paper Overreaction to Intra-Industry Information Transfers?
 Jacob K. Thomas and Frank Zhang
Yale School of Management and Yale School of Management
Date Posted: December 07, 2006
Last Revised: November 12, 2007
Working Paper Series
596 downloads

Incl. Electronic Paper Accounting Research from the Globalization Perspective
 Paul Diaconu Sr. and Nicoleta Coman
Bucharest Academy of Economic Studies and Bucharest Academy of Economic Studies
Date Posted: December 06, 2006
Last Revised: November 08, 2010
Working Paper Series
680 downloads

Incl. Electronic Paper A Comparative Study of US and Japanese Bank Directors' Duty of Disclosure
Banking Law Journal, Vol. 123, No. 1, pp. 39-79, January 2006
 Mitsuru Misawa
University of Hawaii at Manoa - Shidler College of Business
Date Posted: December 05, 2006
Accepted Paper Series
212 downloads

Incl. Electronic Paper Bad Loans: A Comparative Study of U.S. and Japanese Regulations Concerning Loan Loss Reserves
Banking Law Journal, Vol. 121, No. 10, pp. 918-946, November/December 2004
 Mitsuru Misawa
University of Hawaii at Manoa - Shidler College of Business
Date Posted: December 05, 2006
Accepted Paper Series
193 downloads

Incl. Electronic Paper Laws and Regulations on Problem Loans in Japan
Columbia Journal of Asian Law Fall, Vol. 18, No. 1, 2004
Mitsuru Misawa
University of Hawaii at Manoa - Shidler College of Business
Date Posted: December 05, 2006
Accepted Paper Series
167 downloads

Incl. Electronic Paper Shareholders' Action and Director's Responsibility in Japan
Penn State International Law Review Summer, Vol. 24, No. 1, 2005
Mitsuru Misawa
University of Hawaii at Manoa - Shidler College of Business
Date Posted: December 05, 2006
Accepted Paper Series
284 downloads

Incl. Electronic Paper Was the Introduction of IFRS in Europe Value-Relevant?
 Petya Platikanova and Christopher Nobes
ESADE - Ramon Llull University and University of Reading - Department of Management
Date Posted: December 05, 2006
Working Paper Series
1645 downloads

Incl. Electronic Paper Bonding to the Improved Disclosure Environment in the United States: Firms' Listing Choices and Their Capital Market Consequences
Journal of Contemporary Accounting and Economics, Forthcoming
 Ole-Kristian Hope , Tony Kang and Yoonseok Zang
University of Toronto - Rotman School of Management , Oklahoma State University - School of Accounting and Singapore Management University - School of Accountancy
Date Posted: December 04, 2006
Working Paper Series
428 downloads

Incl. Electronic Paper An Empirical Study of the Accounting Values Shared By Romanian Accountants Aiming to Become Private Practitioners
 Lavinia Olimid and Daniela Artemisa St. Calu
Academia de Studii Economice Bucuresti and Bucharest Academy of Economic Studies
Date Posted: December 04, 2006
Working Paper Series
229 downloads

Incl. Electronic Paper Conservatism, Growth and Return on Investment
 Madhav V. Rajan and Stefan J. Reichelstein
Stanford Graduate School of Business and Stanford University - Stanford Graduate School of Business
Date Posted: December 04, 2006
Working Paper Series
778 downloads

Incl. Electronic Paper Contracting on the Stock Price and Forward-Looking Performance Measures
 Shane S. Dikolli and Igor Vaysman
Duke University - Fuqua School of Business and CUNY Baruch College, Zicklin School of Business
Date Posted: December 01, 2006
Working Paper Series
273 downloads

Incl. Electronic Paper Fair Value Accounting for Financial Instruments: Some Implications for Bank Regulation
BIS Working Paper No. 209
Wayne R. Landsman
University of North Carolina (UNC) at Chapel Hill - Accounting Area
Date Posted: December 01, 2006
Working Paper Series
3086 downloads

Incl. Electronic Paper Measuring Customer Relationship Value: The Role of Switching Cost
 Shane S. Dikolli , William R. Kinney, Jr. and Karen L. Sedatole
Duke University - Fuqua School of Business , University of Texas at Austin - Department of Accounting and Michigan State University - Eli Broad College of Business
Date Posted: December 01, 2006
Working Paper Series
582 downloads

Incl. Electronic Paper Including Estimates of the Future in Today's Financial Statements
BIS Working Paper No. 208
 Mary E. Barth
Stanford University - Graduate School of Business
Date Posted: November 30, 2006
Working Paper Series
701 downloads


 

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