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Abstracts: 567,927
Full Text Papers: 469,960
Authors: 263,245
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Last 30 days: 834,045

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SSRN eLibrary Search Results
JEL Code: M4
5,966,166 Total downloads
Showing Papers 5,651 - 5,700 of 14,602
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Reversion of RNOA and Its Components
Robert F. Halsey
Babson College - Accounting and Law Division
Date Posted: October 01, 2014
Working Paper Series

Incl. Electronic Paper Tax Risks Management - An Overview
Samuel Jebaraj Benjamin and Zul
MMU and Unirazak
Date Posted: October 01, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Linguistic Qualities of Financial Statements in Poland: Preparer and User Perspective
Karol Marek Klimczak and Anna Marta Pikos
Kozminski University and Kozminski University
Date Posted: October 01, 2014
Working Paper Series
1 downloads

The Predictive Qualities of Earnings Volatility and Earnings Uncertainty
Review of Accounting Studies, Forthcoming
Dain C. Donelson and Robert J. Resutek
University of Texas at Austin - McCombs School of Business and University of Georgia
Date Posted: October 01, 2014
Accepted Paper Series

Incl. Electronic Paper Consolidating Source Data in Audit Reports (Consolidarea datelor sursa pentru rapoartele de audit)
Financial Audit (Audit Financiar), ISSN: 1583-5812, ISSN on-line: 1844-8801 08/2014; 116(8):10-19
Daniel Homocianu and Dinu Airinei
Alexandru Ioan Cuza University - Faculty of Economics and Business Administration and Alexandru Ioan Cuza University - Faculty of Economics and Business Administration
Date Posted: September 30, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Actuarial Independence and Managerial Discretion
Shinichi Kamiya and Andreas Milidonis
Nanyang Technological University (NTU) - Nanyang Business School and Nanyang Technological University (NTU) - Division of Banking & Finance
Date Posted: September 30, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Credit Cycles and Financial Statement Verification
Chicago Booth Research Paper No. 14-30
Petro Lisowsky , Michael Minnis and Andrew G. Sutherland
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Date Posted: September 30, 2014
Working Paper Series
14 downloads

Incl. Electronic Paper Business Intelligence Facilities with Applications in Audit and Financial Reporting
Financial Audit (Audit Financiar), ISSN: 1583 - 5812, ISSN on-line: 1844 - 8801. 09/2014; 117(9):pp.17-29
Daniel Homocianu and Dinu Airinei
Alexandru Ioan Cuza University - Faculty of Economics and Business Administration and Alexandru Ioan Cuza University - Faculty of Economics and Business Administration
Date Posted: September 30, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Personal Ethics & the U.S. Financial Collapse of 2007-08
Lawrence J. Trautman
American University
Date Posted: September 28, 2014
Working Paper Series
31 downloads

Incl. Electronic Paper Retroactive Tax Legislation, Reported Earnings, and Investors' Responses to Earnings 'Surprises': Evidence from R&D Credit Extensions
Brian Bratten and David S. Hulse
University of Kentucky - Von Allmen School of Accountancy and University of Kentucky - Gatton College of Business and Economics
Date Posted: September 28, 2014
Last Revised: September 29, 2014
Working Paper Series
6 downloads

Investor Relations, Earnings Quality, and Meeting Expectations
Marcus Kirk
University of Florida - Fisher School of Accounting
Date Posted: September 27, 2014
Working Paper Series

Incl. Electronic Paper Using Option Implied Volatilities to Predict Absolute Stock Returns - Evidence from Earnings Announcements and Annual Shareholders’ Meetings
Suresh Govindaraj , Wen Jin , Joshua Livnat and Chen Zhao
Rutgers University - Rutgers Business School - Newark and New Brunswick , Quantitative Management Associates (QMA) LLC , New York University and Rutgers Business School - Newark and New Brunswick
Date Posted: September 27, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper Optimal Approach and Timeline for IFRS Adoption in Vietnam: Perceptions from Accounting Professionals
Research in Accounting Regulations, Vol. 26, No. 2, 2014
Duc Hong Thi Phan and Bruno Mascitelli
University of Economics and Law and Swinburne University of Technology - Faculty of Business and Enterprise
Date Posted: September 27, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper Disclosure and the Cost of Capital: A Survey of the Theoretical Literature
Jeremy Bertomeu and Edwige Cheynel
CUNY Baruch College and Columbia Business School - Accounting, Business Law & Taxation
Date Posted: September 26, 2014
Working Paper Series
16 downloads

Incl. Electronic Paper The Relevance of Japanese Horizontal Keiretsu Affiliated Firms from the Perspective of Disclosure Quality
Frendy and Dan Hu
Nagoya University - Graduate School of Economics and Nagoya University
Date Posted: September 25, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Workload Ratios as Audit Quality Indicators: An Empirical Analysis Using PCAOB Headcount Disclosures
Steve Buchheit and William L. Buslepp
University of Alabama and Texas Tech University - Area of Accounting
Date Posted: September 25, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper Relevance of Fair Value of Brazilian Banks Securities in the Financial Crisis
International Journal of Emerging Markets 10.1108/IJoEM-11-2012-0150
Fernando Chiqueto da Silva , Ricardo Menezes Silva , Guilherme Colossal and Nelson Carvalho
University of Sao Paulo (USP) , University of Sao Paulo (USP) - Faculty of Economics, Administration and Accounting of Ribeirão Preto (FEARP) , University of Sao Paulo (USP) and FEA-USP
Date Posted: September 24, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper The Interactive Role of Difficulty and Incentives in Explaining the Annual Earnings Forecast Walkdown
Mark Thomas Bradshaw , Lian Fen Lee and Kyle Peterson
Boston College , Boston College - Carroll School of Management and University of Oregon - Charles H. Lundquist School of Business
Date Posted: September 24, 2014
Working Paper Series
20 downloads

Incl. Electronic Paper Can We Automate Earnings Forecasts and Beat Analysts?
Ryan T. Ball , Eric Ghysels and Huan Zhou
The Stephen M. Ross School of Business at the University of Michigan , University of North Carolina Kenan-Flagler Business School and University of North Carolina (UNC) at Chapel Hill
Date Posted: September 23, 2014
Working Paper Series
63 downloads

Incl. Electronic Paper Some Capital Ideas
Michael E. Bradbury
Massey University
Date Posted: September 23, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper Full Adoption of IFRS in Brazil: Earnings Quality and Cost of Equity Capital
Ricardo Menezes Silva and Paula Nardi
University of Sao Paulo (USP) - Faculty of Economics, Administration and Accounting of Ribeirão Preto (FEARP) and University of Sao Paulo (USP)
Date Posted: September 23, 2014
Working Paper Series
18 downloads

Incl. Electronic Paper Investor Reactions to Company Disclosure of High CEO Pay and High CEO-to-Employee Pay Ratio: An Experimental Investigation
Khim Kelly and Jean Lin Seow
University of Waterloo - School of Accounting and Finance and Singapore Management University
Date Posted: September 21, 2014
Working Paper Series
24 downloads

Auditors’ Reporting Conservatism after Regulatory Sanctions: Evidence from China
Journal of International Accounting Research, Forthcoming
Michael Firth , Phyllis L. L. Mo and Raymond M. K. Wong
Department of Finance and Insurance, Lingnan University , City University of Hong Kong (CityUHK) - Department of Accountancy and City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: September 21, 2014
Last Revised: September 28, 2014
Accepted Paper Series

Incl. Electronic Paper The Real Consequences of Corporate Transparency: Evidence from R&D Activity
James R. Brown and Gustav Martinsson
Iowa State University - Department of Finance and Institute for Financial Research (SIFR)
Date Posted: September 20, 2014
Working Paper Series
17 downloads

Incl. Electronic Paper Reliability Makes Accounting Relevant: A Comment on the IASB Conceptual Framework Project
Andrew M. Bauer , Patricia C. O'Brien and Umar Saed
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Waterloo and Ministry of Finance - Canada
Date Posted: September 19, 2014
Working Paper Series
14 downloads

Incl. Electronic Paper The Professional Within: Effect of WIL
Asia-Pacific Journal of Cooperative Education, Vol 15(2), pp. 159-178, 2014
Kirsten L. MacDonald , Craig Cameron , Mark Brimble , Brett Freudenberg and Dianne M. English
Griffith University , Griffith University , Griffith University - School of Accounting, Banking and Finance - Nathan and Logan Campuses , Griffith University - Griffith Business School and Griffith University
Date Posted: September 18, 2014
Accepted Paper Series
2 downloads

Privacy Auditing Standards
Auditing: A Journal of Practice & Theory, Forthcoming
Alan Toy and David Hay
University of Auckland Business School and University of Auckland Business School
Date Posted: September 18, 2014
Last Revised: October 01, 2014
Accepted Paper Series

Incl. Electronic Paper Governance of Banks in an Era of Regulatory Change and Declining Public Confidence
Law and Economics Yearly Review, 2014, Vol. 3, I
Roger McCormick and Andrea Minto
London School of Economics - Law Department and Ca' Foscari University of Venice
Date Posted: September 18, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Effective Tax Strategies: It's Not Just Minimization
Stevanie S. Neuman
University of Missouri at Columbia - School of Accountancy
Date Posted: September 17, 2014
Working Paper Series
28 downloads

Incl. Electronic Paper Do Short-Sellers Profit from Mutual Funds? Evidence from Daily Trades
Rock Center for Corporate Governance at Stanford University Working Paper No. 195
Salman Arif , Azi Ben-Rephael and Charles M.C. Lee
Indiana University - Kelley School of Business , Indiana University - Kelley School of Business - Department of Finance and Stanford University - Graduate School of Business
Date Posted: September 17, 2014
Last Revised: September 23, 2014
Working Paper Series
144 downloads

Goodwill Impairment Charges and Analyst Forecast Properties
Accounting Horizons, Forthcoming
Lucy Huajing Chen , Jayanthi Krishnan and Heibatollah Sami
Villanova University , Temple University - Department of Accounting and Lehigh University
Date Posted: September 17, 2014
Accepted Paper Series

Incl. Electronic Paper Is There News in the Timing of Earnings Announcements?
Joshua Livnat and Li Zhang
New York University and Rutgers Business School
Date Posted: September 17, 2014
Working Paper Series
72 downloads

Incl. Electronic Paper On the Presence and Absence of CEO Gender Effects on Management Control Choices: An Empirical Investigation
Kris Hardies , Ann Jorissen and Parichart Maneemai
University of Antwerp , University of Antwerp - Department of Accounting & Finance and Prince of Songkla University
Date Posted: September 17, 2014
Working Paper Series
29 downloads

Incl. Electronic Paper Repatriation Taxes and the Value of Cash Holdings
Novia (Xi) Chen
University of California, Irvine
Date Posted: September 17, 2014
Last Revised: September 23, 2014
Working Paper Series
81 downloads

The Interplay between Strategic Risk Profiles and Presentation Format on Managers’ Strategic Judgments Using the Balanced Scorecard
Mandy M. Cheng , Kerry A. Humphreys and Yichelle Zhang
University of New South Wales (UNSW) - School of Accounting , University of New South Wales (UNSW) - School of Accounting and University of New South Wales (UNSW) - School of Accounting
Date Posted: September 17, 2014
Working Paper Series

Incl. Electronic Paper Do Creditors Prefer Smooth Earnings? Evidence from European Private Firms
Joachim Gassen and Rolf Uwe Fuelbier
Humboldt University of Berlin - School of Business and Economics and University of Bayreuth
Date Posted: September 16, 2014
Working Paper Series
33 downloads

Incl. Electronic Paper Insider Trading and Response to Earnings Announcements: The Impact of Accelerated Disclosure Requirements
Semih Tartaroglu and Michael J. Imhof
Wichita State University and Wichita State University
Date Posted: September 16, 2014
Last Revised: September 20, 2014
Working Paper Series
24 downloads

Incl. Electronic Paper Corporate Social Responsibility: Country-Level Predispositions and the Consequences of Choosing a Level of Disclosure
Charl J. de Villiers and Ana Cristina Marques
University of Waikato and NOVA School of Business and Economics
Date Posted: September 14, 2014
Working Paper Series
33 downloads

Incl. Electronic Paper When Does Insider Selling Increase Litigation Risk?
Seonghee Han , Murali Jagannathan and Srinivasan Krishnamurthy
State University of New York (SUNY) at Binghamton , State University of New York (SUNY) at Binghamton and North Carolina State University - Poole College of Management
Date Posted: September 14, 2014
Working Paper Series
33 downloads

Incl. Electronic Paper Auditor-Provided Tax Services and Stock Price Crash Risk
Ahsan Habib
Massey University
Date Posted: September 14, 2014
Last Revised: September 29, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Multiple Information Signals in the Market for Charitable Donations
Erica Harris and Daniel Neely
Rutgers, The State University of New Jersey - Rutgers University, Camden and University of Wisconsin - Milwaukee
Date Posted: September 14, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Presentation of Other Comprehensive Income: Is There a Relationship with the Total Amount, the Sign and the Volatility of Such Accounting Items?
Department of Management, Università Ca' Foscari Venezia Working Paper No. 2014/16,
Marisa Agostini
Ca Foscari University of Venice - Department of Management
Date Posted: September 13, 2014
Working Paper Series
14 downloads

Conditional Conservatism and the Boundaries of the Firm: The Case of Strategic Alliances
Nir Yehuda
University of Texas at Dallas - Department of Accounting & Information Management
Date Posted: September 13, 2014
Working Paper Series

Large Price Changes and Subsequent Returns
Journal of Investment Management, 2013
Suresh Govindaraj , Joshua Livnat , Pavel G. Savor and Chen Zhao
Rutgers University - Rutgers Business School - Newark and New Brunswick , New York University , Fox School of Business - Temple University and Rutgers Business School - Newark and New Brunswick
Date Posted: September 13, 2014
Accepted Paper Series

Incl. Electronic Paper 10 Years Impairment-Only Approach – Stakeholders’ Perceptions and Researchers’ Findings
Tobias Stork Genannt Wersborg and Torben Teuteberg
HHL Leipzig Graduate School of Management and HHL Leipzig Graduate School of Management
Date Posted: September 12, 2014
Working Paper Series
25 downloads

Incl. Electronic Paper Do Syndicated Loan Borrowers Trade-Off Accrual-Based Earnings Management with Real Activities Manipulation?
2014 American Accounting Association Annual Meeting
Dina F. El-Mahdy and Kang Cheng
Morgan State University and Morgan State University
Date Posted: September 12, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper CFOs Gender and Real Earnings Management
2014 Diversity Mid-Year Conference of the American Accounting Association
Dina F. El-Mahdy
Morgan State University
Date Posted: September 12, 2014
Last Revised: September 20, 2014
Working Paper Series
26 downloads

Incl. Electronic Paper Direct Evidence on the Informational Properties of Earnings in Loan Contracts
Scott Dyreng , Rahul Vashishtha and Joseph Weber
Duke University , Duke University and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: September 12, 2014
Working Paper Series
56 downloads

Incl. Electronic Paper The Valuation of Management Control Systems in Start-Up Companies: International Field-Based Evidence
European Accounting Review Forthcoming
Tony Davila , George Foster and Ning Jia
University of Navarra - IESE Business School , Stanford Graduate School of Business and Tsinghua University - School of Economics & Management
Date Posted: September 11, 2014
Accepted Paper Series
21 downloads

Incl. Electronic Paper The Impact of Kallikratis Project on Accrual Basis Accounting of the First Degree Local Authorities: A Financial Analysis of the Municipalities of the Prefecture of Aitoloakarnania
5th International Conference on Accounting and Finance, 4-5 September 2014, Syros island, GREECE
Vassilis Smaraidos , Georgios L. Thanasas and Georgia Kontogeorga
TEI of Western Greece - Department of Accounting and Finance , University of Patras and University of Patras - Business Administration
Date Posted: September 11, 2014
Accepted Paper Series
12 downloads


 

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