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Full Text Papers: 393,599
Authors: 226,660
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Last 12 months: 11,175,670
Last 30 days: 1,053,335

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SSRN eLibrary Search Results
JEL Code: M4
5,290,243 Total downloads
Showing Papers 6,101 - 6,150 of 13,018
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Incl. Electronic Paper Information Disclosure and Corporate Governance
Fisher College of Business Working Paper No. 2008-03-016, Journal of Finance, Forthcoming, Charles A. Dice Center Working Paper No. 2008-17
Benjamin E. Hermalin and Michael S. Weisbach
University of California, Berkeley and Ohio State University (OSU) - Department of Finance
Date Posted: January 10, 2008
Last Revised: February 02, 2011
Accepted Paper Series
2623 downloads

Incl. Electronic Paper JARAF Editorial, Volume 2 (1) July 2007.
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 2, No. 1, 2007
 Tyrone M. Carlin and Nigel Finch
The University of Sydney Business School and The University of Sydney Business School
Date Posted: January 10, 2008
Accepted Paper Series
85 downloads

Incl. Electronic Paper Performance Reporting by State Agencies: Bridging the Gap between Current Practice and GASB Suggested Criteria
Journal of Government Financial Management, Vol. 57, No. 2, pp. 42-47, Summer 2008
 Ken Smith , Rita Hartung Cheng , Ola M. Smith and Ottalee Schiffel
University of Washington - Daniel J. Evans School of Public Affairs , University of Wisconsin - Milwaukee - School of Business Administration , Western Michigan University and affiliation not provided to SSRN
Date Posted: January 10, 2008
Last Revised: March 03, 2009
Accepted Paper Series
314 downloads

Incl. Electronic Paper The Moderating Effects of Hierarchy and Control Systems on the Relationship Between Budgetary Participation and Performance
International Journal of Accounting, Forthcoming
 Johnny Jermias and Trisnawati Setiawan
Simon Fraser University (SFU) - Beedie School of Business and University of Persada Indonesia YAI
Date Posted: January 10, 2008
Accepted Paper Series
258 downloads

Incl. Electronic Paper An Investigation of Recent Changes in Going Concern Reporting Decisions Among Big N and Non-Big N Auditors
Review of Quantitative Finance and Accounting, 2013
 Linda A. Myers , Jaime J. Schmidt and Michael S. Wilkins
University of Arkansas , University of Texas at Austin and Trinity University
Date Posted: January 09, 2008
Last Revised: April 02, 2013
Accepted Paper Series
917 downloads

Incl. Electronic Paper Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings
 Daniel A. Cohen and Paul Zarowin
University of Texas at Dallas - Naveen Jindal School of Management and New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: January 09, 2008
Last Revised: June 17, 2008
Working Paper Series
1894 downloads

Incl. Electronic Paper Corporate Governance in Asia: Eight Case Studies
 Robert W. McGee
Fayetteville State University
Date Posted: January 09, 2008
Working Paper Series
2300 downloads

Incl. Electronic Paper Earnings Management and Deregulation: The Case of Motor Carriers
 Seong-Yeon Y. Cho and Kevin D. Sachs
Oakland University and Hofstra University - Department of Accounting, Taxation and Legal Studies in Business, Frank G. Zarb School of Business
Date Posted: January 09, 2008
Working Paper Series
124 downloads

Incl. Electronic Paper Are Fraud Specialists Effective at Modifying Audit Programs in the Presence of Fraud Risk?
(CAAA) 2008 Annual Conference Paper
 J. Efrim Boritz , Natalia Kochetova-Kozloski and Linda A Robinson
University of Waterloo - School of Accounting and Finance , Saint Mary’s University - Sobey School of Business and affiliation not provided to SSRN
Date Posted: January 08, 2008
Last Revised: February 28, 2012
Working Paper Series
75 downloads

Incl. Electronic Paper Information Uncertainty, Corporate Disclosure and Stock Return Volatility
 Michel Magnan and Bixia Xu
Concordia University - Department of Accountancy and Wilfrid Laurier University
Date Posted: January 08, 2008
Working Paper Series
312 downloads

Incl. Electronic Paper Voluntary Assurance on Interim Financial Statements and Earnings Quality
(CAAA) 2008 Annual Conference Paper
 Sati P. Bandyopadhyay , J. Efrim Boritz and Guoping Liu
University of Waterloo , University of Waterloo - School of Accounting and Finance and Ryerson University - Ted Rogers School of Business Management
Date Posted: January 08, 2008
Working Paper Series
305 downloads

Incl. Electronic Paper Audit Inquiries and Deception Detection: Standards, Research, and Guidance
 Donald Lamar Ariail and J.P. Blair
Southern Polytechnic State University and Texas State University, San Marcos - Department of Criminal Justice
Date Posted: January 07, 2008
Working Paper Series
168 downloads

Keynesian Beauty Contest, Accounting Disclosure, and Market Efficiency
Journal of Accounting Research, Forthcoming
 Pingyang Gao
University of Chicago - Booth School of Business
Date Posted: January 07, 2008
Accepted Paper Series

The Number of Graduates from U.S. Accounting Doctoral Programs: The Association with Faculty Attributes and Institutional Reputation
 Karin A. Petruska , Pervaiz Alam and Michael A. Pearson
Youngstown State University , Kent State University and Kent State University
Date Posted: January 07, 2008
Working Paper Series

Incl. Electronic Paper The Use of Self-Set Goals as an Impression Management Tactic: Antecedents and Consequences
(CAAA) 2008 Annual Conference Paper
 Scott Jeffrey , Alan Webb and Axel K-D Schulz
University of Waterloo , University of Waterloo - School of Accounting and Finance and University of Melbourne - Faculty of Business and Economics
Date Posted: January 07, 2008
Last Revised: June 04, 2008
Working Paper Series
83 downloads

Incl. Electronic Paper Value Based Trade Credit Decision Making
Problems of Company Value Management, pp. 173-180, 2007
 Grzegorz Michalski
Wroclaw University of Economics
Date Posted: January 07, 2008
Accepted Paper Series
434 downloads

Incl. Electronic Paper Accounting for Intangibles - A Critical Review of Policy Recommendations
 Douglas J. Skinner
The University of Chicago - Booth School of Business
Date Posted: January 06, 2008
Working Paper Series
875 downloads

Incl. Electronic Paper Discussion of 'The Implications of Unverifiable Fair-Value Accounting: Evidence from the Political Economy of Goodwill Accounting'
 Douglas J. Skinner
The University of Chicago - Booth School of Business
Date Posted: January 06, 2008
Working Paper Series
389 downloads

What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective
Accounting in Europe, Vol. 4, pp. 141-168, 2007
 Eva Eberhartinger and Margret Klostermann
Vienna University of Economics and Business Administration and Vienna University of Economics and Business Administration
Date Posted: January 04, 2008
Last Revised: February 06, 2013
Accepted Paper Series

Incl. Electronic Paper A Reality Check for Management Accounting
 Gary Spraakman
York University
Date Posted: January 04, 2008
Working Paper Series
300 downloads

Incl. Electronic Paper Differentiating Brand Assets from Goodwill Assets: The Artefact Based Approach to the Accounting Recognition of Marketing Related Assets
(CAAA) 2008 Annual Conference Paper
 Nevine El Tawy and Tony Tollington
Brunel University - Brunel Business School and Brunel University - Brunel Business School
Date Posted: January 04, 2008
Last Revised: June 19, 2008
Working Paper Series
197 downloads

Incl. Electronic Paper Internal Control Weakness and Bank Loan Contracting: Evidence from SOX Section 404 Disclosures
The Accounting Review, Vol. 86, No. 4, pp. 1157-1188
 Jeong-Bon Kim V , Byron Y. Song and Liandong Zhang
City University of Hong Kong , Concordia University - Department of Accountancy and City University of Hong Kong
Date Posted: January 04, 2008
Last Revised: December 08, 2011
Accepted Paper Series
1004 downloads

Incl. Electronic Paper Value Preferences, Political Orientation and Moral Reasoning of Certified Public Accountants
(CAAA) 2008 Annual Conference Paper
 Donald Lamar Ariail , Nicholas Emler and Mohammad J. Abdolmohammadi
Southern Polytechnic State University , University of Surrey - Department of Psychology and Bentley University
Date Posted: January 04, 2008
Working Paper Series
144 downloads

Incl. Electronic Paper Clustered Disclosures by Competing Firms: The Choice of Reporting Periods
Journal of Accounting, Auditing and Finance, Vol. 23, No. 4, 2008
 Nishi Sinha and Haim Dov Fried
Boston University - School of Management and New York University
Date Posted: January 03, 2008
Last Revised: December 17, 2008
Accepted Paper Series
143 downloads

Incl. Electronic Paper Earnings Persistence and Stock Market Reactions to the Different Information in Book-Tax Differences: Evidence from China
The International Journal of Accounting, Forthcoming
 Tanya Y. H. Tang and Michael Firth
The University of British Columbia - Faculty of Management and Lingnan University - Department of Accounting and Finance
Date Posted: January 03, 2008
Last Revised: October 01, 2011
Accepted Paper Series
292 downloads

Incl. Electronic Paper Guidepost to Wealth Creation: Value-Relevant Track Records
 Bartley J. Madden
Independent
Date Posted: January 03, 2008
Working Paper Series
115 downloads

Incl. Electronic Paper Insolvency Prediction Model Using Multivariate Discriminant Analysis and Artificial Neural Network for the Finance Industry in New Zealand
International Journal of Business and Management, Vol. 39, No. 1, pp. 19-28, 2008
 Kim Choy Chung , Shin Shin Tan and David K. Holdsworth
KIMEP , Polson Higgs and University of Otago
Date Posted: January 03, 2008
Accepted Paper Series
739 downloads

Incl. Electronic Paper Real Earnings Management and Dividend Payout Signals: A Study for U.S. Real Estate Investment Trusts
(CAAA) 2008 Annual Conference Paper
 Robert H. Edelstein , Peng Liu and Desmond Tsang
University of California, Berkeley - Fisher Center for Real Estate and Urban Economics , Cornell University and McGill University - Desautels Faculty of Management
Date Posted: January 03, 2008
Working Paper Series
685 downloads

The Effects of SFAS 131 Geographic Segment Disclosures by U.S. Multinational Companies on the Valuation of Foreign Earnings
Journal of International Business Studies, Forthcoming
 Ole-Kristian Hope , Tony Kang , Wayne B. Thomas and Florin P. Vasvari
University of Toronto - Rotman School of Management , Oklahoma State University - School of Accounting , University of Oklahoma, Michael F. Price College of Business and London Business School
Date Posted: January 03, 2008
Accepted Paper Series

Incl. Electronic Paper What Roles Can Nonrecurring Items Play?
(CAAA) 2008 Annual Conference Paper
Date Posted: January 03, 2008
Working Paper Series
113 downloads

Incl. Electronic Paper Strategic Cost Management in E-Supply Chain
 Yuanlue Fu
Xiamen University - Center for Accounting Studies
Date Posted: January 02, 2008
Working Paper Series
942 downloads

Incl. Electronic Paper Accounting Regulation for Nonprofit Organizations in Italy and Spain: Towards an European Perspective
 Claudio Travaglini , Enrico Supino , Juana Fuentes Perdomo and Esther Falcon Perez
University of Bologna - Department of Management , University of Bologna - Department of Management , University of Las Palmas de Gran Canaria and University of Las Palmas de Gran Canaria
Date Posted: January 01, 2008
Working Paper Series
291 downloads

Incl. Electronic Paper Financial Statement Analysis in Nonprofit Organizations
 Claudio Travaglini
University of Bologna - Department of Management
Date Posted: January 01, 2008
Working Paper Series
1302 downloads

Incl. Electronic Paper Do Investors Care About Auditor Dismissals and Resignations? What Drives the Response?
UC Davis Graduate School of Management Research Paper No. 03-10
 Paul A. Griffin and David H. Lont
University of California, Davis - Graduate School of Management and University of Otago - Department of Accountancy and Finance
Date Posted: December 30, 2007
Last Revised: February 09, 2010
Working Paper Series
389 downloads

Accounting in Three Dimensions: A Case for Momentum
Balance Sheet, Vol. 12, No. 1, pp. 31-36, 2004, Journal of Risk Finance, Vol. 5, No. 3, pp. 49-53, 2004
Eric Melse
Maastricht Accounting and Auditing Research and Education Center (MARC)
Date Posted: December 27, 2007
Last Revised: September 24, 2009
Accepted Paper Series

Incl. Electronic Paper Explanatory & Predictive Power of Momentum Accounting - the AEX An Empirical Study of the Amsterdam Stock Exchange Component Companies (Het Verklarend En Voorspellend Vermogen Van Momentum Accounting)
 Eric Melse
Maastricht Accounting and Auditing Research and Education Center (MARC)
Date Posted: December 27, 2007
Working Paper Series
177 downloads

Incl. Electronic Paper Selling-Price Estimates in Revenue Recognition and Earnings Informativeness
Review of Accounting Studies, Forthcoming
 Anup Srivastava
Northwestern University - Kellogg School of Management
Date Posted: December 27, 2007
Last Revised: March 19, 2013
Accepted Paper Series
664 downloads

Incl. Electronic Paper Time and the Dimensions of the Economic Accounting System: A Mereological Exploration
General Accounting Theory. Towards Balancing the Society, pp. 61-77, 2004
 Eric Melse
Maastricht Accounting and Auditing Research and Education Center (MARC)
Date Posted: December 27, 2007
Accepted Paper Series
246 downloads

What Colour is Your Balance Sheet? The Relevance and Explanatory Power of Wealth Accounts
Balance Sheet, Vol. 12, No. 4, pp. 17-32, 2004
 Eric Melse
Maastricht Accounting and Auditing Research and Education Center (MARC)
Date Posted: December 27, 2007
Last Revised: April 06, 2009
Accepted Paper Series

Incl. Electronic Paper Earnings Management of Firms Reporting Material Internal Control Weaknesses Under Section 404 of the Sarbanes-Oxley Act
Auditing: A Journal of Practice & Theory, Forthcoming
 Kam C. Chan , Barbara R. Farrell and Picheng Lee
Pace University , Pace University - Lubin School of Business and Pace University - Department of Accounting
Date Posted: December 26, 2007
Accepted Paper Series
905 downloads

Incl. Electronic Paper Accounting Certification in Central Asia
 Robert W. McGee
Fayetteville State University
Date Posted: December 24, 2007
Working Paper Series
80 downloads

Incl. Electronic Paper Corporate Governance in Asia: A Comparative Study
 Robert W. McGee
Fayetteville State University
Date Posted: December 24, 2007
Working Paper Series
1656 downloads

Incl. Electronic Paper Ratings Changes, Ratings Levels, and the Predictive Value of Analysts' Recommendations
Financial Management, Forthcoming
 Brad M. Barber , Reuven Lehavy and Brett Trueman
University of California, Davis , University of Michigan - Stephen M. Ross School of Business and University of California, Los Angeles (UCLA) - Anderson School of Management
Date Posted: December 24, 2007
Last Revised: September 18, 2009
Accepted Paper Series
677 downloads

Incl. Electronic Paper Friday Earnings Announcements and the Earnings-Returns Relation: A Temporal Analysis
 Leon Zolotoy
CentER, Tilburg University
Date Posted: December 23, 2007
Working Paper Series
113 downloads

Accountability and Control: Exploring Canada's First Nations Reporting Requirements
(CAAA) 2008 Annual Conference Paper
 Ron Baker and Bettina Schneider
University of Guelph and First Nations University
Date Posted: December 21, 2007
Working Paper Series

Incl. Electronic Paper Monopoly or Competition: Standard Setting in the Private and Public Sector
 Shyam Sunder and Karim Jamal
Yale University - School of Management and University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: December 20, 2007
Last Revised: January 27, 2013
Working Paper Series
515 downloads

Early Indications of the Impact of Fin 48
Tax Notes, Vol. 116, No. 2, 2007
 Nancy B. Nichols , Charles Purdom Baril and John W. Briggs
James Madison University - College of Business , James Madison University - School of Accounting and James Madison University - School of Accounting
Date Posted: December 19, 2007
Accepted Paper Series

Incl. Electronic Paper Semantic Integration Approach to Efficient Business Data Supply Chain: Integration Approach to Inter-Operable XBRL
MIT Sloan School of Management Research Paper Series
 Hongwei (Harry) Zhu and Stuart Madnick
Old Dominion University and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: December 19, 2007
Working Paper Series
391 downloads

Budget Adjustments in Response to Spending Variances: Evidence of Ratcheting of Local Government Expenditures
Journal of Management Accounting Research, Forthcoming
 Tanya Lee and Elizabeth Plummer
Robert Morris University and Texas Christian University
Date Posted: December 17, 2007
Accepted Paper Series

Corporate Governance and Firm Operating Performance
Review of Quantitative Finance and Accounting, Forthcoming
 Lawrence D. Brown and Marcus L. Caylor
Temple University and Kennesaw State University
Date Posted: December 17, 2007
Accepted Paper Series


 

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