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Abstracts: 679,413
Full Text Papers: 569,648
Authors: 313,019
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  Last 12 months:
68,022

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Last 12 months: 12,879,994
Last 30 days: 926,989

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SSRN eLibrary Search Results
JEL Code: M41
5,572,771 Total downloads
Showing Papers 6,351 - 6,400 of 11,770
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1 2 3 4 ... 236 | Next >
   

Incl. Electronic Paper Is Silence Golden? Audit Team Leader Reactions to Subordinates Who Speak Up 'In the Moment' and at Performance Appraisal
Mark W. Nelson and Chad A. Proell
Cornell University - Samuel Curtis Johnson Graduate School of Management and Texas Christian University - Department of Accounting
Date Posted: June 25, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Asymmetric Information Flows
Vasiliki E. Athanasakou , Norman C. Strong and Martin Walker
London School of Economics & Political Science (LSE) - Department of Accounting , University of Manchester - Manchester Business School and University of Manchester - Manchester Business School
Date Posted: June 25, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Do Independent Directors Face Incentives to Monitor Executives?
Quinn Curtis and Justin Hopkins
University of Virginia School of Law and University of Virginia – Darden Graduate School of Business Administration
Date Posted: June 25, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Do Investors Use the Olympics as a Category for Investment and Should They?
Patricia M. Dechow , Alastair Lawrence and Mei Luo
University of California, Berkeley - Haas School of Business , University of California, Berkeley - Haas School of Business and Tsinghua University - School of Economics & Management
Date Posted: June 24, 2016
Working Paper Series
5 downloads

The Effects of Governance on Classification Shifting and Compensation Shielding
Jeong Hwan Joo and Sandra Chamberlain
Faculty of Business and Economics, The University of Hong Kong and University of British Columbia (UBC) - Division of Accounting
Date Posted: June 24, 2016
Working Paper Series

Incl. Electronic Paper Job Security and Earnings Management
Chen Cai , Xiaohua Fang and Di Li
Georgia State University - Department of Finance , Georgia State University - J. Mack Robinson College of Business and Georgia State University - J. Mack Robinson College of Business, Department of Finance
Date Posted: June 24, 2016
Working Paper Series
5 downloads

Banks’ Financial Reporting and Financial System Stability
Journal of Accounting Research, Vol. 54, No. 2, 2016
Viral V. Acharya and Stephen G. Ryan
New York University - Leonard N. Stern School of Business and New York University (NYU) - Leonard N. Stern School of Business
Date Posted: June 24, 2016
Accepted Paper Series

Incl. Electronic Paper Equity Compensation and Tax Avoidance: Disentangling Managerial Incentives from Tax Benefits and Reexamining the Effect of Shareholder Rights
Jeri K. Seidman and Bridget Stomberg
University of Virginia - McIntire School of Commerce and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: June 23, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Optimal Reporting Systems with Investor Information Acquisition
Zeqiong Huang
Yale School of Management
Date Posted: June 23, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Societal Trust and the Economic Behavior of Non-Profit Organizations
Robert Felix , Gregory Gaynor , Mikhail Pevzner and Jan L. Williams
Saint Joseph's University - Haub School of Business , University of Baltimore , University of Baltimore - Merrick School of Business and University of Baltimore
Date Posted: June 23, 2016
Working Paper Series
4 downloads

Does Fair Value Accounting Exacerbate the Pro-Cyclicality of Bank Lending?
Journal of Accounting Research, Vol. 54, No. 1, 2016
Biqin Xie
Pennsylvania State University
Date Posted: June 23, 2016
Accepted Paper Series

Incl. Electronic Paper The Quality and Usability of XBRL Filings in the US
Ariel J. Markelevich
Suffolk University
Date Posted: June 22, 2016
Working Paper Series
6 downloads

The Role of Visual Attention in the Managerial Judgment of Balanced-Scorecard Performance Evaluation: Insights from Using an Eye-Tracking Device
Journal of Accounting Research, Volume 54, Issue 1, Pages 113–146, March 2016,
Yasheng Chen , Johnny Jermias and Tota Panggabean
Xiamen University - Accounting Department , Simon Fraser University (SFU) - Beedie School of Business and California State University, Sacramento - College of Business Administration
Date Posted: June 22, 2016
Accepted Paper Series

Incl. Electronic Paper Accounting for Financial Instruments: An Empirical Analysis of European Companies
Karsten Eisenschmidt and Nyls-Arne Pasternack
Fachhochschule Kiel: University of Applied Sciences and Fachhochschule Kiel: University of Applied Sciences
Date Posted: June 22, 2016
Last Revised: June 24, 2016
Working Paper Series
12 downloads

Incl. Electronic Paper Management Earnings Forecasts during Price Pressure: Evidence from Mutual Fund Trades
Igor Kadach
New York University (NYU) - Leonard N. Stern School of Business
Date Posted: June 22, 2016
Working Paper Series
11 downloads

Incl. Electronic Paper Sensitivity Analysis and Investment Decisions: NPV-Consistency of Rates of Return
Andrea Marchioni and Carlo Alberto Magni
Università degli studi di Modena e Reggio Emilia (UNIMORE) - Dipartimento di Economia Marco Biagi di Modena and University of Modena and Reggio Emilia - Department of Economics
Date Posted: June 22, 2016
Working Paper Series
17 downloads

Incl. Electronic Paper Loan Loss Provisions, Income Smoothing and Loan Growth: Evidence from Islamic Banks
Sigid Eko Pramono , Hilda Rosieta and Wahyoe Soedarmono
Bank Indonesia , University of Indonesia (UI) and Independent
Date Posted: June 21, 2016
Working Paper Series
8 downloads

Incl. Electronic Paper Government Guarantees and Banks' Loan Loss Provision
Manuela Dantas , Kenneth J. Merkley and Felipe Bastos G. Silva
Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: June 21, 2016
Working Paper Series
116 downloads

Incl. Electronic Paper Loan Loss Provisioning and Procyclicality: Evidence from an Expected Loss Model
Bundesbank Discussion Paper No. 39/2014
Christian Domikowsky , Sven Bornemann , Klaus Duellmann and Andreas Pfingsten
University of Muenster - Finance Center Muenster , University of Muenster - Finance Center Muenster , affiliation not provided to SSRN and University of Münster - Finance Center Münster
Date Posted: June 21, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Earnings Baths by Bank CEOS During Turnovers
Bundesbank Discussion Paper No. 05/2014
Sven Bornemann , Andreas Pfingsten , Thomas K. Kick and Andrea Schertler
University of Muenster - Finance Center Muenster , University of Münster - Finance Center Münster , Deutsche Bundesbank and Leuphana University of Lueneburg
Date Posted: June 21, 2016
Working Paper Series

Debt Covenant Violation and Earnings Management: A Neuroscience Approach and Future Directions – A Research Note
Advances in Accounting Behavioral Research, Vol. 20, 2017
Hassan R. Hassabelnaby , Ahmed B. Abdel-Maksoud and Amal A. Said
University of Toledo - Department of Accounting , United Arab Emirates University and University of Toledo
Date Posted: June 20, 2016
Accepted Paper Series

Incl. Electronic Paper Managerial Myopia, Measurement Rules and Investment Efficiency
Xu Jiang and Gaoqing Zhang
Duke University and University of Minnesota
Date Posted: June 20, 2016
Working Paper Series
11 downloads

Incl. Electronic Paper تمهيد الدخل والعوائد غير العادية للأسهم في الشركات المساهمة السعودية (Income Smoothing and Abnormal Stock Return in the Companies Listed on the Saudi Stock Exchange)
Ebtsam Khalid Alotaibi and Jamel Azibi
Arab East College for Graduate Studies, Students and Law Faculty, Management and Economics Science of Jendouba
Date Posted: June 20, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper Making Sense of Seven Quandaries: Developing a Framework for Custom Contrast Analysis
Ryan D. Guggenmos , M. David Piercey and Christopher P. Agoglia
Cornell University - Samuel Curtis Johnson Graduate School of Management , University of Massachusetts Amherst and University of Massachusetts at Amherst
Date Posted: June 20, 2016
Last Revised: June 23, 2016
Working Paper Series
67 downloads

The Changing Landscape of Accrual Accounting
Journal of Accounting Research, Vol. 54, No. 1, 2016
Robert M. Bushman , Alina Lerman and Frank Zhang
University of North Carolina Kenan-Flagler Business School , Yale School of Management and Yale School of Management
Date Posted: June 19, 2016
Accepted Paper Series

Do Audit Clients Successfully Engage in Opinion Shopping? Partner-Level Evidence
Journal of Accounting Research, Vol. 54, No. 1, 2016
Feng Chen , Songlan (Stella) Peng , Shuang Xue , Zhifeng Yang and Feiteng Ye
University of Toronto - Rotman School of Management , York University , Shanghai University of Finance and Economics , City University of Hong Kong and Shanghai Lixin University of Commerce
Date Posted: June 19, 2016
Accepted Paper Series

Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence
Journal of Accounting Research, Vol. 54, No. 1, 2016
Lawrence J. Abbott , Brian Daugherty , Susan Parker and Gary F. Peters
University of Memphis , University of Wisconsin - Milwaukee , Santa Clara University and University of Arkansas at Fayetteville
Date Posted: June 19, 2016
Accepted Paper Series

Incl. Electronic Paper How to Be a Good Co-Author
Denton Collins , Derek Oler and Christopher J. Skousen
Texas Tech University - Area of Accounting , Texas Tech University - Rawls College of Business and Utah State University - School of Accountancy
Date Posted: June 18, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper NIIF y Mipymes: los retos de la contabilidad para el contexto y la productividad (IFRS and SMEs: Accounting Challenges for Context and Productivity)
Mauricio Gómez Villegas
National University of Colombia - School of Management and Accounting
Date Posted: June 18, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Do Analysts’ Cash Flow Forecasts Improve the Accuracy of Their Target Prices?
Noor A. Hashim and Norman C. Strong
Lancaster University Management School and University of Manchester - Manchester Business School
Date Posted: June 18, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Do Analysts’ Cash Flow Forecasts Improve the Accuracy of Their Target Prices?
Noor A. Hashim and Norman C. Strong
Lancaster University Management School and University of Manchester - Manchester Business School
Date Posted: June 18, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Understanding Practice and Institutions: A Historical Perspective
Ross L. Watts and Luo Zuo
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: June 16, 2016
Working Paper Series
47 downloads

Incl. Electronic Paper Value Creation Thinking: Life-Cycle Reviews (Presentation Slides)
Bartley J. Madden
DePaul University - Center for Strategy, Execution and Valuation
Date Posted: June 16, 2016
Working Paper Series
21 downloads

Incl. Electronic Paper The Effects of Different Types of Internal Controls on Employee Self-Control
Drew Allen , William G. Heninger , Scott L. Summers and David A. Wood
Brigham Young University , Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: June 15, 2016
Working Paper Series
28 downloads

Incl. Electronic Paper Analyst Forecast Accuracy and Nonfinancial Disclosure: CO2 Emission and Corporate Social Responsibility Disclosures in the US
Lorenzo Dal Maso and Bill Rees
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and The University of Edinburgh Business School
Date Posted: June 15, 2016
Working Paper Series
28 downloads

Incl. Electronic Paper Information Production, Misconduct Effort, and the Duration of Corporate Fraud
FRB of Cleveland Working Paper No. 16-13
Jonathan Black , Mattias Nilsson , Roberto Pinheiro and Maximiliano Barbosa da Silva
Purdue University - Department of Accounting , U.S. Securities and Exchange Commission - Division of Economic and Risk Analysis , Federal Reserve Banks - Federal Reserve Bank of Cleveland and FEA-USP
Date Posted: June 15, 2016
Working Paper Series
22 downloads

Incl. Electronic Paper Debt Covenants and the Expected Cost of Technical Default
Aytekin Ertan and Stephen A. Karolyi
London Business School and Carnegie Mellon University - Tepper School of Business
Date Posted: June 15, 2016
Working Paper Series
23 downloads

Incl. Electronic Paper Information Bundling and Securities Litigation
San Diego Legal Studies Paper No. 16-219
Barbara A. Bliss , Frank Partnoy and Michael Furchtgott
University of San Diego , University of San Diego School of Law and University of California, San Diego (UCSD) - Department of Economics
Date Posted: June 15, 2016
Working Paper Series
33 downloads

Incl. Electronic Paper The Effects of Financial Statement Disaggregation on Audit Pricing
Kevin Koh , Yen H. Tong and Zinan Zhu
Nanyang Technological University (NTU) - Nanyang Business School , Nanyang Technological University (NTU) - Nanyang Business School and National University of Singapore
Date Posted: June 15, 2016
Working Paper Series
37 downloads

Incl. Electronic Paper Are Banks Using Hidden Reserves to Beat Earnings Benchmarks? Evidence from Germany
Bundesbank Series 2 Discussion Paper No. 2010,13
Sven Bornemann , Thomas K. Kick , Christoph Memmel and Andreas Pfingsten
University of Muenster - Finance Center Muenster , Deutsche Bundesbank , Deutsche Bundesbank and University of Münster - Finance Center Münster
Date Posted: June 15, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Determinants for Using Visible Reserves in German Banks: An Empirical Study
Bundesbank Series 2 Discussion Paper No. 2009,11
Sven Bornemann , Susanne Homölle , Carsten Hubensack , Thomas K. Kick and Andreas Pfingsten
University of Muenster - Finance Center Muenster , University of Rostock - Faculty of Business Administration, Economics and Social Sciences , University of Muenster - Finance Center Muenster , Deutsche Bundesbank and University of Münster - Finance Center Münster
Date Posted: June 15, 2016
Working Paper Series

The Causal Effects of Margin Trading and Short Selling on Earnings Management: A Natural Experiment from China
First Annual Volatility Institute at NYU Shanghai (VINS) Conference - 2015
Zhaojing Chen , G. Nathan Dong and Ming Gu
Purdue University , Columbia University and Renmin University of China
Date Posted: June 14, 2016
Working Paper Series

Incl. Electronic Paper Do Better Managers Get Better Loan Contracts?
Bill B. Francis , Ning Ren , Xian Sun and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management , Rensselaer Polytechnic Institute , Johns Hopkins University - Carey Business School (JHU) and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Date Posted: June 14, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper Regional Crime Rates and Reporting Quality: Evidence from Private Firms in London
Hyungjin Cho , Sera Choi , Woo-Jong Lee and Seunghee Yang
Universidad Carlos III de Madrid , Seoul National University - College of Business Administration , Seoul National University and Seoul National University
Date Posted: June 13, 2016
Working Paper Series
20 downloads

Incl. Electronic Paper KVA, Mind Your P's and Q's!
Shashi Jain , Patrik Karlsson and Drona Kandhai
ING Bank - Netherlands Office , ING Bank and University of Amsterdam
Date Posted: June 11, 2016
Last Revised: June 17, 2016
Working Paper Series
56 downloads

Incl. Electronic Paper Determinants of Financial Information Disclosure: A Visualization Test by Cognitive Mapping Technique
Journal of Economics, Finance & Administrative Science, Vol. 21, pp. 8-13, 2016
Garoui Nassreddine
Independent
Date Posted: June 11, 2016
Accepted Paper Series
8 downloads

Price Discovery in the CDS Market: The Informational Role of Equity Short Interest
Review of Accounting Studies, 2016
Paul A. Griffin , Hyun A. Hong and Jeong-Bon Kim
University of California, Davis - Graduate School of Management , University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management and University of Waterloo
Date Posted: June 11, 2016
Accepted Paper Series

Incl. Electronic Paper Earnings and the Value of Voting Rights
Umit G. Gurun and Oğuzhan Karakaş
University of Texas at Dallas - Naveen Jindal School of Management and Boston College - Department of Finance
Date Posted: June 11, 2016
Working Paper Series
35 downloads

Incl. Electronic Paper How Accounting Firms Compete for Financial Advisory Roles in the M&A Market
Andrew Yim
City University London - Cass Business School
Date Posted: June 10, 2016
Working Paper Series
24 downloads

Incl. Electronic Paper Does Cost Management Affect Credit Risk?
Carsten Homburg , Julia Nasev , Kristina Reimer and Marliese Uhrig-Homburg
University of Cologne , University of Cologne , University of Cologne and Karlsruhe Institute of Technology (KIT) - Financial Engineering and Derivatives Department
Date Posted: June 09, 2016
Last Revised: June 22, 2016
Working Paper Series
30 downloads


 

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