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SSRN eLibrary Search Results
JEL Code: M40
1,222,029 Total downloads
Showing Papers 601 - 650 of 3,572
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1 2 3 4 ... 72 | Next >
   

Incl. Electronic Paper Does Financial Reporting Above or Below the Operating Income Matter to Firms and Investors? The Case of Investment Income
Mei Luo, Shuai Shao and Frank Zhang
Tsinghua University - School of Economics & Management, Zhejiang University and Yale School of Management
Date Posted: August 27, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Rhetorical Impression Management in the Letter to Shareholders and Institutional Setting: A Metadiscourse Perspective.
Accounting, Auditing and Accountability Journal, Forthcoming
Walter Aerts and Beibei Yan
University of Antwerp and Shanghai University
Date Posted: August 25, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper Implications of Standard Costing System in Manufacturing: A Case Study
Journal of Applied Management and Investments, 5 (3), pp. 162-165
Paul Eisenberg
University of Derby
Date Posted: August 23, 2016
Accepted Paper Series
10 downloads

Incl. Electronic Paper The Role of Financial Reporting and Transparency in Corporate Governance
Economic Policy Review, Issue Aug, pp. 107-128, 2016
Chris Armstrong, Wayne R. Guay, Hamid Mehran and Joseph Weber
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department, Federal Reserve Bank of New York and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: August 23, 2016
Accepted Paper Series
22 downloads

Incl. Electronic Paper The Effect of Industrial Diversification on Firm Taxes
Kelly Wentland
George Mason University
Date Posted: August 22, 2016
Working Paper Series
6 downloads

Market Risk Disclosures, Corporate Governance Structure and Political Connection Evidence from the GCC
Ahmed K. Alhadi II
Curtin University of Technology - School of Accounting
Date Posted: August 21, 2016
Working Paper Series

Incl. Electronic Paper A Carrot Without a Stick - Whistleblowing Rewards Under the Dodd-Frank Act
Benedikt Franke, Henrik Moser and Dirk Simons
University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation and University of Mannheim - Accounting and Taxation
Date Posted: August 15, 2016
Working Paper Series
14 downloads

Incl. Electronic Paper Effective, But Not All the Time: Experimental Evidence on the Effectiveness of Codes of Ethics
Thomas Stöber, Peter Kotzian, Prof. Dr. Barbara E. Weißenberger and Florian Hoos
Heinrich Heine University Duesseldorf, University of Duesseldorf, Heinrich Heine University Duesseldorf and HEC Paris - Accounting and Management Control Department
Date Posted: August 10, 2016
Last Revised: August 11, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper Creative Pricing Issues in CPA Firm Practice for Ethical and Profitable Activity
Journal of Accounting, Ethics and Public Policy, Vol. 17, No. 3, 2016
Gregory S. Kordecki, Maria Lombardi Bullen and Elizabeth Capener
Clayton State University, San Jose State University and San Jose State University
Date Posted: August 09, 2016
Accepted Paper Series
10 downloads

Incl. Electronic Paper The Effect of Overvaluation on Investment and Accruals: The Role of Information
Journal of Empirical Finance, Forthcoming
Shing-yang Hu, Yueh-hsiang Lin and Christine W. Lai
National Taiwan University - Department of Finance, National Taipei College of Business and National Taiwan Normal University
Date Posted: August 08, 2016
Accepted Paper Series
25 downloads

Industria automotriz de Colombia: ¿un motor generador de valor económico agregado? (Automotive industry of Colombia: A Motor Generator of Economic Value Added?)
Cuadernos de Contabilidad, 43, Forthcoming
Ana Milena Padilla Ospina and Jorge Alberto Rivera Godoy
Universidad del Valle and Universidad del Valle
Date Posted: August 08, 2016
Last Revised: August 10, 2016
Accepted Paper Series

Incl. Electronic Paper It Enhanced Popular Reports: Is it the Missing Link in Triggering Citizens’ Interest?
Sandra Cohen, Xenia Mamakou and Sotiris Karatzimas
Athens University of Economics and Business - Department of Business Administration, Athens University of Economics and Business and Athens University of Economics and Business - Department of Business Administration
Date Posted: August 03, 2016
Working Paper Series
13 downloads

Incl. Electronic Paper Is Audit Behavior Contagious? Teamwork Experience and Audit Quality by Individual Auditors
Lixin (Nancy) Su and Donghui Wu
Hong Kong Polytechnic University - School of Accounting and Finance and The Chinese University of Hong Kong
Date Posted: August 02, 2016
Working Paper Series
50 downloads

Assessment of Corporate Governance Disclosure in the GCC Countries Using the UNCTAD ISAR Benchmark
The Journal of Developing Areas, 50(2):   453-460
Nermeen F. Shehata
The American University in Cairo
Date Posted: July 30, 2016
Accepted Paper Series

Incl. Electronic Paper The Information Content of Analysts' Book Value Per Share Forecasts
Dirk E. Black and Thaddeus Neururer
Tuck School of Business at Dartmouth and University of Connecticut - School of Business
Date Posted: July 30, 2016
Working Paper Series
42 downloads

Incl. Electronic Paper The Effects of Generalized Trust and Civic Cooperation on the Big N Presence and Audit Fees Across the Globe
W. Robert Knechel, Natalia M. Mintchik, Mikhail Pevzner and Uma Velury
University of Florida - Fisher School of Accounting, University of Cincinnati, University of Baltimore - Merrick School of Business and University of Delaware - Accounting & MIS
Date Posted: July 29, 2016
Working Paper Series
31 downloads

The Timeliness of UK Private Company Financial Reporting: Regulatory and Economic Influences
The British Accounting Review, 48(3), pp. 297-315, 2016
Mark Clatworthy and Michael J. Peel
University of Bristol, Department of Accounting and Finance and Cardiff University - Cardiff Business School
Date Posted: July 27, 2016
Last Revised: July 29, 2016
Accepted Paper Series

Incl. Electronic Paper An Empirical Investigation of the Adoption Status of New Cost and Management Accounting Techniques Among Kenyan Manufacturing Companies.
Oluyinka Isaiah Ogungbade, Patrick E. Idode and Alade Muyiwa Ezekiel
Afe Babalola University, Bells University of Technology and Adekunle Ajasin University
Date Posted: July 21, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper Accounting Conservatism Measures and Stock Returns: An empirical comparison of a New Income Statement Based Measure of Conservatism to Existing Measures of Accounting Conservatism
Paige Dunning Bressler
University of West Florida
Date Posted: July 20, 2016
Working Paper Series
25 downloads

Incl. Electronic Paper Sanierungsfusion und Rechnungslegung (Capital-Restructuring Merger and Accounting)
Lukas Mueller, Sanierungsfusion und Rechnungslegung, Zurich/St.Gallen 2008
Lukas Mueller
University of St. Gallen
Date Posted: July 19, 2016
Working Paper Series
58 downloads

Incl. Electronic Paper The Impact of Disclosure Quality on Corporate Governance and Earnings Management: Evidence from Companies in Indonesia
International Journal of Economics and Financial Issues, Vol. 6 (S4), Pp. 118-125, July 2016
Citrawati Jatiningrum Sr., Mohamad Ali Abdul-Hamid and Oluwatoyin Muse Johnson Popoola
STMIK Pringsewu, Universiti Utara Malaysia - School of Accountancy and Universiti Utara Malaysia
Date Posted: July 19, 2016
Accepted Paper Series
36 downloads

Causal Inference in Accounting Research
Journal of Accounting Research, Vol. 54, No. 2, (2016), Stanford University Graduate School of Business Research Paper No. 16-36
Ian D. Gow, David F. Larcker and Peter C. Reiss
Harvard University - Accounting & Control Unit, Stanford University - Graduate School of Business and Stanford Graduate School of Business
Date Posted: July 15, 2016
Accepted Paper Series

Gathering Data for Archival, Field, Survey, and Experimental Accounting Research
Journal of Accounting Research, Vol. 54, No. 2, 2016
Robert J. Bloomfield, Mark W. Nelson and Eugene F. Soltes
Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Harvard Business School
Date Posted: July 15, 2016
Accepted Paper Series

Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective
Journal of Accounting Research, Vol. 54, No. 2, 2016
Hans Bonde Christensen, Regina Wittenberg Moerman and Valeri V. Nikolaev
University of Chicago - Booth School of Business, University of Southern California and University of Chicago Booth School of Business
Date Posted: July 15, 2016
Accepted Paper Series

Incl. Electronic Paper Value Relevance of Accounting Information: A Review of Recently Reported Evidences from Sri Lanka
4th Annual International Research Conference – 2015 ,
Habeeb Mohamed Nijam and Jahfer Athambawa
South Eastern University of Sri Lanka and South Eastern University of Sri Lanka
Date Posted: July 14, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper IFRS Adoption and Financial Reporting Quality: A Review of Evidences in Different Jurisdictions
International Letters of Social and Humanistic Sciences Submitted: 2016-03-31 ISSN: 2300-2697, Vol. 69, pp 93-106
Habeeb Mohamed Nijam and Jahfer Athambawa
South Eastern University of Sri Lanka and South Eastern University of Sri Lanka
Date Posted: July 14, 2016
Last Revised: August 23, 2016
Accepted Paper Series
1 downloads

International Financial Reporting Standards: A Review of Status of Adoption and Approaches for Evaluation
nternational Letters of Social and Humanistic Sciences Submitted: 2016-02-29 ISSN: 2300-2697, Vol. 69, pp 69-7
Habeeb Mohamed Nijam and Jahfer Athambawa
South Eastern University of Sri Lanka and South Eastern University of Sri Lanka
Date Posted: July 14, 2016
Accepted Paper Series

The Activities of Buy-Side Analysts and the Determinants of Their Stock Recommendations
Journal of Accounting & Economics (JAE), Forthcoming
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 - Department of Accounting
Date Posted: July 13, 2016
Accepted Paper Series

Incl. Electronic Paper Auditors, Specialists, and Professional Jurisdiction in Audits of Fair Values
Emily E. Griffith
University of Wisconsin - Madison
Date Posted: July 13, 2016
Working Paper Series
48 downloads

Incl. Electronic Paper Improving Auditors’ Consideration of Evidence Contradicting Management's Assumptions
Ashley A. Austin, Jacqueline S. Hammersley and Michael A. Ricci
University of Richmond, University of Georgia - J.M. Tull School of Accounting and University of Georgia - J.M. Tull School of Accounting
Date Posted: July 13, 2016
Working Paper Series
39 downloads

Incl. Electronic Paper The Effects of Trade Secret Protections on Financial Reporting Opacity: Evidence from a Natural Experiment
Feng Guo, Vikram K. Nanda and Mikhail Pevzner
University of Kansas, School of Business, Accounting and Information Systems Area, Students, University of Texas at Dallas - School of Management - Department of Finance & Managerial Economics and University of Baltimore - Merrick School of Business
Date Posted: July 13, 2016
Working Paper Series
75 downloads

Incl. Electronic Paper Foreign Institutional Ownership and Auditor Choice: Evidence from Worldwide Institutional Ownership
Jeong-Bon Kim, Mikhail Pevzner and Xiangang Xin
University of Waterloo, University of Baltimore - Merrick School of Business and City University of Hong Kong
Date Posted: July 12, 2016
Working Paper Series
40 downloads

Incl. Electronic Paper Accountants’ Capability Requirements for Fraud Prevention and Detection in Nigeria
International Journal of Economics and Financial Issues, Vol. 6 (S4), 1-10, July 2016
Oluwatoyin Muse Johnson Popoola, Ayoib Che-Ahmad, Rose Shamsiah Samsudin, Kalsom Salleh and Adebola Babatunde
Universiti Utara Malaysia, Universiti Utara Malaysia, Universiti Utara Malaysia, College of Business, School of Accountancy, Kolej Poly-tech Mara and Afe Babalola University
Date Posted: July 12, 2016
Accepted Paper Series
24 downloads

Incl. Electronic Paper Do High Frequency Traders Bring Fundamental Information into Prices?
Neil Bhattacharya, Bidisha Chakrabarty and Xu (Frank) Wang
Singapore Management University - School of Accountancy, Saint Louis University - John Cook School of Business and Saint Louis University
Date Posted: July 09, 2016
Working Paper Series
97 downloads

An Exploratory Examination of Management Accounting Service and Information Quality
Journal of Management Accounting Research, Forthcoming
Gary M. Fleischman, Eric N. Johnson and Kenton B. Walker
Texas Tech University, University of Wyoming and University of Memphis
Date Posted: July 09, 2016
Last Revised: August 07, 2016
Accepted Paper Series

Incl. Electronic Paper Studies on the Materiality and Aggregation, Compensation and Offsetting in Financial Statements
Liliana Gadau
Spiru Haret University
Date Posted: July 08, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper Accounting for Musharakah Mutanaqisah Home Financing: The Malaysia Case
Zulkarnain Muhamad Sori
Date Posted: July 08, 2016
Working Paper Series
18 downloads

Incl. Electronic Paper The Plunge in Oil Price: Unravel the Pitfalls of Principle Based Impairment
Yohanes Handoko Aryanto
Pertamina EP
Date Posted: July 07, 2016
Working Paper Series
23 downloads

Incl. Electronic Paper Do Market Prices Discipline Rating Agencies? Evidence from Ratings of Unlisted Indian Firms
Radhakrishnan Gopalan, Yadav Gopalan and Kevin Koharki
Washington University in Saint Louis - John M. Olin Business School, Washington University in Saint Louis, John M. Olin Business School and Washington University in Saint Louis - John M. Olin Business School
Date Posted: July 04, 2016
Last Revised: August 15, 2016
Working Paper Series
27 downloads

Incl. Electronic Paper Keeping Tensions Up: A Reflexive Analysis of the (Strategy)-Making-of Dolomiti Contemporanee
Department of Management, Università Ca' Foscari Venezia Working Paper No. 201 / 03,
Maria Lusiani and Gianluca D'Inca' Levis
University of Bologna - Department of Management and Ca Foscari University of Venice - Department of Management
Date Posted: July 02, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Identification with Models and Exogenous Data Variation
Forthcoming, Foundations and Trends in Accounting, Ross School of Business Paper No. 1323
R. Jay Kahn and Toni M. Whited
University of Michigan, Stephen M. Ross School of Business, Students and University of Michigan, Stephen M. Ross School of Business
Date Posted: July 02, 2016
Last Revised: July 15, 2016
Working Paper Series
120 downloads

Incl. Electronic Paper Heterogeneous Narrative Content in Annual Reports Published as PDF Files: Extraction, Classification and Incremental Predictive Ability
Paulo Alexandre Pimenta Alves, Mahmoud El-Haj, Paul Rayson, Martin Walker and Steven Young
Católica Porto Business School, Portugal, Lancaster University - School of Computing and Communications, Lancaster University, University of Manchester - Manchester Business School and Lancaster University - Department of Accounting and Finance
Date Posted: July 01, 2016
Last Revised: July 04, 2016
Working Paper Series
50 downloads

Incl. Electronic Paper Affiliated Corporate Donations and Director Independence
Kelley School of Business Research Paper No. 16-51
Ye Cai, Jin Xu and Jun Yang
Santa Clara University - Leavey School of Business, Virginia Tech - Pamplin College of Business and Indiana University - Kelley School of Business - Department of Finance
Date Posted: June 30, 2016
Working Paper Series
31 downloads

Incl. Electronic Paper Professional Expertise on Boards, Corporate Lifecycle, and Firm Performance
Attila Balogh
The University of Sydney Business School
Date Posted: June 30, 2016
Working Paper Series
31 downloads

E-Business in Accounting Education in the UK and Ireland: Influences on Inclusion in the Curriculum
International Journal of Management Education, 2013, 11/3
Amr Kotb, Clare Roberts and Greg Stoner
Prince Sultan University, University of Aberdeen and Glasgow University
Date Posted: June 30, 2016
Accepted Paper Series

Inhibitors and Enablers of Gas Usage: Testing the Dual Factor Theory
Journal of Information Systems, Forthcoming
Dave Henderson, Marianne Bradford and Amr Kotb
University of Mary Washington, North Carolina State University - Department of Accounting and Prince Sultan University
Date Posted: June 30, 2016
Accepted Paper Series

E-Business Internal Audit: The Elephant Is Still in the Room!
Amr Kotb , Alan Sangster , David Henderson , (2014) "E-business internal audit: the elephant is still in the room!", Journal of Applied Accounting Research, Vol. 15 Iss: 1, pp.43 - 63
Amr Kotb, Alan Sangster and Dave Henderson
Prince Sultan University, Griffith University and University of Mary Washington
Date Posted: June 29, 2016
Accepted Paper Series

Incl. Electronic Paper An Improved Earnings Forecasting Model
Richard D. F. Harris and Pengguo Wang
University of Exeter - Business School and Xfi, University of Exeter
Date Posted: June 29, 2016
Working Paper Series
90 downloads

Incl. Electronic Paper Auditory Alarms: A Message from Titanic
Hasri Mustafa, Nur Nadirah Mat Razali, Zulkarnain Muhamad Sori, Norlida Mahussin and Haslinah Muhammad

Date Posted: June 28, 2016
Working Paper Series
8 downloads

Ruling Family Political Connections and Risk Reporting
The International Journal of Accounting. Forthcoming
Ahmed K. Alhadi II, Grantley Taylor and Khamis Al-Yahyaee
Curtin University of Technology - School of Accounting, Curtin University of Technology - School of Accounting and Sultan Qaboos University
Date Posted: June 27, 2016
Accepted Paper Series


 

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