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Abstracts: 598,761
Full Text Papers: 497,195
Authors: 277,253
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  Last 12 months:
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Last 12 months: 10,736,393
Last 30 days: 1,142,957

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SSRN eLibrary Search Results
JEL Code: M41
5,025,726 Total downloads
Showing Papers 5,701 - 5,750 of 10,862
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Incl. Electronic Paper Is the New CEO 'Bath' Real?
Paul Geertsema , David H. Lont and Helen Lu
University of Auckland - Department of Accounting and Finance , University of Otago - Department of Accountancy and Finance and University of Auckland - Department of Accounting and Finance
Date Posted: March 26, 2015
Working Paper Series
2 downloads

Incl. Fee Electronic Paper Business Life Cycle and Capital Structure: Evidence from Chinese Manufacturing Firms
China & World Economy, Vol. 23, Issue 2, pp. 22-39, 2015
Lin Tian , Liang Han and Song Zhang
University of Surrey - Surrey Business School , University of Surrey and University of Central Lancashire - Lancashire Business School
Date Posted: March 26, 2015
Accepted Paper Series

Incl. Electronic Paper Spirituality, Creativity and Vision as Alternatives to Neo-Classical Economics in Accounting and Business Education
Northeast Decision Sciences Conference, Cambridge, Mass., March 20-22, 2015.
Dov Fischer , Miriam Gerstein and Hershey H. Friedman
Brooklyn College - City University of New York (CUNY) , Brooklyn College and Brooklyn College - Department of Finance and Business Management
Date Posted: March 25, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper Analysis Financial Balance as Base Management Company (Анализа Финансијске Равнотеже Као Основе Управљања Компанијом)
Ekonomika, Vol 61, Issue 1, pp 141-149, 2015
Dragan Mihajlovic , Svetislav Stankovic and Milos Nikolic
Faculty of Management in Zajecar , Military Academy and College of Applied Studies, Vranje
Date Posted: March 25, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper PhD Thesis: International Perspective: The Impact of Corporate Social Responsibility Reports on Analysts' Coverage and Forecast Properties: Evidence from FT Global 500
Chi Keung Man
Aberdeen University
Date Posted: March 25, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper Organizational Design and Control Choices
This is a draft of a chapter/article that has been accepted for publication by Oxford University Press in Oxford Handbooks Online, Forthcoming
Christian Hofmann and Laurence van Lent
Ludwig-Maximilians-Universität München - Faculty of Business Administration (Munich School of Management) and Tilburg University - CentER for Economic Research and Dept. of Accounting
Date Posted: March 25, 2015
Last Revised: March 27, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper Professional Accountants in Business: Perspectives from a Developing Country
Erick Rading Outa
Independent
Date Posted: March 25, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Investment Forecast Disclosure and the Cost of Equity Capital: Evidence from the Treatment Effect Estimates Model
Yoshinori Shimada
Iwate University
Date Posted: March 24, 2015
Working Paper Series
11 downloads

Incl. Electronic Paper Limitations of Current Financial Reporting: A Case for Integrated Reporting
Pooja Dhingra , Ajay Kumar Singh and Gaurav Magu
University of Delhi - Shri Ram College of Commerce , University of Delhi - Department of Commerce, Faculty of Commerce and Business, Delhi School of Economics and SmartAnalyst - Smart Analyst (India – Gurgaon, Haryana)
Date Posted: March 23, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper Tax Avoidance and Dupont Measures of Future Performance
Sharon P. Katz , Urooj Khan and Andrew Schmidt
Columbia Business School - Accounting, Business Law & Taxation , Columbia Business School - Accounting, Business Law & Taxation and North Carolina State University
Date Posted: March 22, 2015
Working Paper Series
19 downloads

Incl. Electronic Paper 強制以XBRL申報財務報告能否降低資訊不對稱?(Does Mandatory Filing of XBRL Financial Reports Reduce the Information Asymmetry?)
Journal of Accounting Review, Vol. 60, No. 1, 2015
Ching-Chieh Lin , Chung-Fern Wu and Sue-Tzeng Chuang
I-Shou University , National Taiwan University and I-Shou University-Department of Accounting
Date Posted: March 21, 2015
Accepted Paper Series
9 downloads

Incl. Electronic Paper A Tale of Two Regulators: Risk Disclosures, Liquidity, and Enforcement in the Banking Sector
Jannis Bischof , Holger Daske , Ferdinand Elfers and Luzi Hail
Goethe University Frankfurt , University of Mannheim , University of Mannheim and University of Pennsylvania - The Wharton School
Date Posted: March 20, 2015
Working Paper Series
59 downloads

Incl. Electronic Paper Tax Ethics for Benefit Corporations
Dov Fischer
Brooklyn College - City University of New York (CUNY)
Date Posted: March 20, 2015
Working Paper Series
19 downloads

Incl. Electronic Paper The Resolution of Audit-Detected Misstatements
Martin Schmidt
ESCP Europe, Berlin
Date Posted: March 19, 2015
Working Paper Series
14 downloads

Incl. Electronic Paper Assessing Tax Risk: Practitioner Perspectives
Stevanie S. Neuman , Thomas C. Omer and Andrew Schmidt
University of Missouri at Columbia - School of Accountancy , University of Nebraska at Lincoln - School of Accountancy and North Carolina State University
Date Posted: March 18, 2015
Working Paper Series
42 downloads

Incl. Electronic Paper GDP Management to Meet or Beat Growth Targets
Lyu Changjiang , Wang Kemin , Frank Zhang and Zhang Xin
Fudan University - School of Management , Fudan University - School of Management , Yale School of Management and Fudan University - School of Management
Date Posted: March 18, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper Assessing Financial Reporting Quality of Family Firms: The Auditors’ Perspective
Journal of Accounting and Economics, 2015 Forthcoming
Al (Aloke) Ghosh and Charles Tang
City University of New York (CUNY) - Baruch College and Pace University - Lubin School of Business
Date Posted: March 18, 2015
Accepted Paper Series
27 downloads

Disclosure Timing and Real Earnings Management
2015 American Accounting Association, Mid-Atlantic Conference
Dina F. El-Mahdy
Morgan State University
Date Posted: March 16, 2015
Working Paper Series

Incl. Electronic Paper The Decision by Management to Disclose Environmental Information: A Research Note Based on Interviews
Meditari Accountancy Research, Vol. 7, pp. 33-48
Charl J. de Villiers
Auckland University of Technology
Date Posted: March 16, 2015
Accepted Paper Series
13 downloads

Auditor Independence and Audit Quality: A Literature Review
Journal of Accounting, Auditing and Finance, Vol. 30, No. 1, 2015
Nopmanee Kong Tepalagul and Ling Lin
Chulalongkorn University and University of Massachusetts Dartmouth - Department of Accounting & Finance
Date Posted: March 14, 2015
Accepted Paper Series

Institutional Ownership Composition and Accounting Conservatism
Review of Quantitative Finance and Accounting, Forthcoming
Ling Lin
University of Massachusetts Dartmouth - Department of Accounting & Finance
Date Posted: March 14, 2015
Accepted Paper Series

Incl. Electronic Paper Motivating Auditor Skepticism
Kathryn Kadous and Yuepin (Daniel) Zhou
Emory University - Goizueta Business School and Emory University
Date Posted: March 13, 2015
Working Paper Series
42 downloads

Incl. Electronic Paper Investing with Style in Corporate Bonds
Ronen Israel and Johnny Kang
AQR Capital Management, LLC and AQR Capital Management, LLC
Date Posted: March 13, 2015
Working Paper Series
157 downloads

Incl. Electronic Paper The Determinants of Shareholder Value in Retail Banking During Crisis Years: The Case of Greece
Multinational Finance Journal, Forthcoming
Eleftherios Aggelopoulos and Antonios Georgopoulos
University of Patras, Department of Business Administration and University of Patras - Business Administration
Date Posted: March 13, 2015
Last Revised: March 16, 2015
Accepted Paper Series
10 downloads

Accruals, Growth, Accounting Distortions and Stock Returns: The Case of FRS3 in the UK
North American Journal of Economics and Finance, Forthcoming
George A. Papanastasopoulos
University of Piraeus - Department of Business Administration
Date Posted: March 13, 2015
Last Revised: March 26, 2015
Accepted Paper Series

Incl. Electronic Paper 股權分置改革能否改善中國上市公司的盈餘資訊內涵?(Does Nontradable Share Reform Improve the Informativeness of Earnings in China?)
Journal of Accounting Review, Volume 60, 2015
Hsin-Yi Chi , Tzu-Ching Weng , Chang-Tian Yang and Pi-Yu Lu
National Chung Hsing University - Department of Accounting , Feng Chia University , National Changhua University of Education and Independent
Date Posted: March 12, 2015
Accepted Paper Series
7 downloads

Incl. Electronic Paper Creditor Intervention and Non-GAAP Reporting: Evidence from Debt Covenant Violations
Theodore E. Christensen , Hang Pei , Spencer Pierce and Liang Tan
Brigham Young University - Marriott School of Management , George Washington University - Department of Accountancy , Florida State University - College of Business and George Washington University - Department of Accountancy
Date Posted: March 10, 2015
Working Paper Series
35 downloads

Incl. Electronic Paper The Sticky Cost Phenomenon at the Local Government Level: Empirical Evidence from Greece
Sandra Cohen , Sotiris Karatzimas and Vassilios-Christos Naoum
Athens University of Economics and Business - Department of Business Administration , Athens University of Economics and Business - Department of Business Administration and Athens University of Economics and Business
Date Posted: March 09, 2015
Working Paper Series
13 downloads

Incl. Electronic Paper Conditionally Conservative Fair Value Measurements
Marc Badia , Miguel Duro , Fernando Penalva and Stephen G. Ryan
IESE Business School , Columbia Business School , IESE Business School - University of Navarra and New York University (NYU) - Leonard N. Stern School of Business
Date Posted: March 09, 2015
Working Paper Series
43 downloads

Incl. Electronic Paper Board Characteristics and Firm Performance: Evidence from Palestine
European Journal of Accounting Auditing and Finance Research, Vol. 3, No. 3, pp. 32-47, March 2015
Imad Kutum
Kutum & Associates Inc.
Date Posted: March 09, 2015
Accepted Paper Series
16 downloads

Incl. Fee Electronic Paper Guru Dreams and Competition: An Anatomy of the Economics of Blogs
CEPR Discussion Paper No. DP10470
Massimo Massa , Hong Zhang and Yi Dong
INSEAD - Finance , Tsinghua University - PBC School of Finance and University of International Business and Economics
Date Posted: March 09, 2015
Working Paper Series

Incl. Electronic Paper Approach to Forensic Accounting and Forensic Audit
Godwin Emmanuel Oyedokun
The Chartered Institute of Taxation of Nigeria
Date Posted: March 09, 2015
Working Paper Series
25 downloads

Incl. Electronic Paper Searching for Value Relevance of Book Value and Earnings: A Case of Premium Versus Discount Firms
Review of Quantitative Finance and Accounting, Vol. 41, No. 3, 2013
Mark Aleksanyan and Khondkar Karim
University of Glasgow - Adam Smith Business School and University of Massachusetts Lowell - The Robert J. Manning School of Business
Date Posted: March 08, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper Economic Shocks and Earnings-Based CEO Cash Compensation
Claudine Mangen
Concordia University, Montreal - John Molson School of Business
Date Posted: March 08, 2015
Working Paper Series
13 downloads

Incl. Electronic Paper The Frontiers of Auditing Research
Meditari Accountancy Research, Forthcoming
David Hay
University of Auckland - Business School
Date Posted: March 07, 2015
Accepted Paper Series
56 downloads

Incl. Electronic Paper The Earnings Quality Information Content of Dividend Policies and Audit Pricing
Bradley Lawson and Dechun Wang
Oklahoma State University - Stillwater - School of Accounting and Texas A&M University
Date Posted: March 07, 2015
Working Paper Series
48 downloads

Incl. Electronic Paper How Informative are the Unpredictable Components of Earnings Forecasts?
Tinbergen Institute Discussion Paper 15-032/III
Bert de Bruijn and Philip Hans Franses
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Erasmus University Rotterdam (EUR) - Department of Econometrics
Date Posted: March 07, 2015
Working Paper Series
21 downloads

Incl. Electronic Paper Different Conceptual Accounting Frameworks for Public and Private Enterprises: An Analysis of Canada's IFRS Transition and Suggestions for International Empirical Work
Accounting Perspectives, Forthcoming
Daniel B. Thornton
Queen's University
Date Posted: March 06, 2015
Accepted Paper Series
55 downloads

Incl. Electronic Paper Efeitos esperados da adoção da IFRIC 12 e ICPC 01: estudo comparativo entre Brasil e Europa (A Comparative Study of European Union and Brazilian Expected Effects of IFRIC 12 Endorsement)
Revista de Informação Contábil (UFPE), 6 (1), pp. 85-104, 2012,
Patrícia Krauss Serrano Paris , Adriano Rodrigues , Claudia Cruz and Talles Vianna Brugni
Federal University of Espirito Santo , Universidade Federal do Rio de Janeiro (UFRJ) , Universidade Federal do Rio de Janeiro and University of São Paulo - FEA/USP
Date Posted: March 05, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper Blockholder Exit Threats in the Presence of Private Benefits of Control: A Quasi-Experiment from China's Split-Share Structure Reform
Ole-Kristian Hope , Han Wu and Wuyang Zhao
University of Toronto - Rotman School of Management , Norwegian School of Economics (NHH) and University of Toronto - Rotman School of Management
Date Posted: March 04, 2015
Last Revised: March 27, 2015
Working Paper Series
58 downloads

Incl. Electronic Paper Examining How Firms Leverage it to Achieve Firm Productivity: RBV and Dynamic Capabilities Perspectives
Gary Pan , Shan-Ling Pan and Chu Yeong Lim
Singapore Management University - School of Accountancy , University of New South Wales (UNSW) and Singapore Management University - School of Accountancy
Date Posted: March 04, 2015
Working Paper Series
12 downloads

Incl. Electronic Paper Economic Determinants of the Decision to Voluntarily Adopt Mark-to-Market Accounting for Pension Gains and Losses
Simon Business School Working Paper No. FR 14-21
Jaewoo Kim , Charles E. Wasley and Joanna Shuang Wu
University of Rochester - Simon School of Business , University of Rochester - Simon Business School and University of Rochester - Simon Business School
Date Posted: March 04, 2015
Working Paper Series
40 downloads

Incl. Electronic Paper What Do Accruals Tell Us About Future Cash Flows?
Stanford University Graduate School of Business Research Paper No. 15-17
Mary E. Barth , Greg Clinch and Doron Israeli
Stanford University - Graduate School of Business , University of Melbourne - Department of Accounting and Interdisciplinary Center (IDC) Herzliya - Arison School of Business
Date Posted: March 03, 2015
Last Revised: March 10, 2015
Working Paper Series
293 downloads

A Study on Human Resource Accounting (HRA) Disclosures Made by Selected Indian Companies
Saaransh RKG Journal of Management, Vol 6, No 1, July, 2014, pp.4-15, ISSN 0975-4601
Jigna C. Trivedi and Bindiya K. Soni Sr.
Shri Jairambhai Patel Institute of Business Management and Computer Applications and Anand Institute of Management
Date Posted: March 02, 2015
Accepted Paper Series

Using Simulation Methods in Accounting Research
Journal of Management Control, Forthcoming
Eva Labro
University of North Carolina Kenan-Flagler Business School
Date Posted: March 01, 2015
Accepted Paper Series

Why Do Analysts Revise Their Stock Recommendations after Earnings Announcements?
Journal of Accounting & Economics (JAE), Vol. 59, No. 2-3, 2015
Ari Yezegel
Bentley University - Department of Accountancy
Date Posted: March 01, 2015
Accepted Paper Series

Incl. Electronic Paper Corporate Governance and Corporate Social Performance: The Influence of Boards, Ownership and Institutions
Kurt A. Desender and Mircea Epure
Universidad Carlos III de Madrid and Universitat Pompeu Fabra - Department of Economics and Business
Date Posted: February 28, 2015
Working Paper Series
69 downloads

Incl. Electronic Paper An Empirical Study of the Effect of Personality on Accounting Knowledge in Japan
Takeshi Nishii , Kohei Arai and Takeyoshi Senoo
Senshu University - Faculty of Commerce , Gunma University - Faculty of Social and Information Studies and Wakayama University - Faculty of Economics
Date Posted: February 27, 2015
Working Paper Series
24 downloads

Incl. Electronic Paper Experienced Financial Managers’ Views of the Relationships Among Self-Serving Attribution Bias, Overconfidence, and the Issuance of Management Forecasts: A Replication
Robert Libby and Kristina M. Rennekamp
Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: February 27, 2015
Working Paper Series
66 downloads

Incl. Electronic Paper Internet Corporate Financial Reporting – A Study of Quoted Nigerian Companies
‘Internet corporate financial reporting – a study of quoted Nigerian companies’, African J. Accounting, Auditing and Finance, Vol. 2, No. 3, pp.233-259. Inderscience, 2013,
Ismaila Yusuf
Department of Accounting, Federal University, Dutsin-Ma
Date Posted: February 25, 2015
Accepted Paper Series
17 downloads


 

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