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Full Text Papers: 393,459
Authors: 226,593
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Last 12 months: 11,179,664
Last 30 days: 1,087,336

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SSRN eLibrary Search Results
JEL Code: M4
5,287,598 Total downloads
Showing Papers 641 - 690 of 13,018
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Incl. Electronic Paper Do Auditors Play a Positive Role in the Resolution of Debt Covenant Violations?
Liangliang Jiang and Hui Zhou
Lingnan University and Melbourne Business School
Date Posted: October 25, 2012
Working Paper Series
60 downloads

Incl. Electronic Paper Managerial Discretion in Accruals and Informational Efficiency
 Pietro Perotti and David Windisch
University of Graz and University of Graz
Date Posted: October 24, 2012
Last Revised: October 26, 2012
Working Paper Series
82 downloads

Incl. Electronic Paper A Measurement Approach to Binary Classifications and Thresholds
Chicago Booth Research Paper No. 12-51
 Pingyang Gao
University of Chicago - Booth School of Business
Date Posted: October 24, 2012
Last Revised: November 28, 2012
Working Paper Series
169 downloads

Incl. Electronic Paper Extracting Sustainable Earnings from Profit Margins
European Accounting Review, Forthcoming
 Eli Amir , Eti Einhorn and Itay Kama
London Business School , Tel Aviv University - Faculty of Management and Tel Aviv University - Faculty of Management
Date Posted: October 24, 2012
Accepted Paper Series
101 downloads

Incl. Electronic Paper Fair Value Accounting and the Predictive Ability of Earnings: Evidence from the Banking Industry
 Brian Bratten , Monika Causholli and Urooj Khan
University of Kentucky - Von Allmen School of Accountancy , University of Kentucky and Columbia Business School - Accounting, Business Law & Taxation
Date Posted: October 24, 2012
Working Paper Series
224 downloads

Incl. Electronic Paper Framework for Development of Environmental Management Accounting in Croatian Hospitality Industry
Sustainable Tourism: Socio-Cultural, Environmental and Economics Impact, pp. 121-135, 2011, Tourism in South East Europe 2011
 Sandra Jankovic , Milena Persic and Tatiana Zanini Gavranic
University of Rijeka - Faculty of Tourism & Hospitality Management , Faculty of Tourism and Hospitality Management, Opatija and Solmelia Hrvatska d.o.o.
Date Posted: October 23, 2012
Accepted Paper Series
149 downloads

Incl. Electronic Paper Accounting Conservatism and the Limits to Earnings Management
 Juan Manuel García Lara , Beatriz Garcia Osma and Fernando Penalva
Universidad Carlos III de Madrid - Department of Business Administration , Universidad Autonoma de Madrid and IESE Business School - University of Navarra
Date Posted: October 23, 2012
Working Paper Series
454 downloads

Incl. Electronic Paper Was the European Commission Green Paper Right? An Evaluation of the French Experience with Joint Auditing
 Jean Bédard , Charles Piot and Alain Schatt
Université Laval - École de comptabilité , University of Grenoble and University of Neuchâtel - Institute of Financial Analysis
Date Posted: October 22, 2012
Last Revised: December 04, 2012
Working Paper Series
98 downloads

The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned from Past Experience
European Accounting Review, Forthcoming
 Jens Mueller
University of Graz
Date Posted: October 22, 2012
Accepted Paper Series

Auditor Tenure and Rotation
 Clive S. Lennox
Nanyang Technological University
Date Posted: October 22, 2012
Working Paper Series

Incl. Electronic Paper CEO Turnover, Earnings Management, and Big Bath
 Chia-Feng Yu
University of Adelaide
Date Posted: October 22, 2012
Last Revised: April 26, 2013
Working Paper Series
133 downloads

Incl. Electronic Paper Risk Accounting: An Accounting Based Approach to Measuring Enterprise Risk and Risk Appetite
 Allan D. Grody , Peter J. Hughes , Kirin J. Fernandes , Oliver Phillips and Steve Toms
Financial InterGroup , University of York (UK) - The York Management School , Chair in Operations Management , University of York (UK) - The York Management School and University of Leeds - Leeds University Business School (LUBS)
Date Posted: October 22, 2012
Last Revised: October 30, 2012
Working Paper Series
333 downloads

Incl. Electronic Paper The Effect of IFRS on Cross-Border Acquisitions
 Henock Louis and Oktay Urcan
Pennsylvania State University - Smeal College of Business and London Business School
Date Posted: October 21, 2012
Last Revised: April 29, 2013
Working Paper Series
158 downloads

Incl. Electronic Paper The Relation between Equity Incentives and Misreporting: The Role of Risk-Taking Incentives
Journal of Financial Economics (JFE), Available online 1 March 2013, Forthcoming, Rock Center for Corporate Governance at Stanford University Working Paper No. 126, Stanford Graduate School of Business Research Paper No. 2120
 Chris Armstrong , David F. Larcker , Gaizka Ormazabal and Daniel J. Taylor
University of Pennsylvania - Accounting Department , Stanford University - Graduate School of Business , University of Navarra, IESE Business School and University of Pennsylvania - The Wharton School
Date Posted: October 21, 2012
Last Revised: March 20, 2013
Accepted Paper Series
518 downloads

Incl. Electronic Paper A Model of an Integration System for Operations and Cost Data Designed to Control Logistics Processes in Agricultural Enterprises
Contemporary Economics, Volume 5, Issue 1, 2011, pp. 48-58
 Karol Wajszczuk , Jacek Wawrzynowicz and Bogusław Śliwczyński
Poznan University of Life Sciences, Poland , Poznan University of Life Sciences, Poland and Institute of Logistics and Warehousing in Poznan, Poland
Date Posted: October 21, 2012
Accepted Paper Series
20 downloads

Incl. Fee Electronic Paper External Financing, Growth and Stock Returns
European Financial Management, Vol. 18, Issue 5, pp. 790-815, 2012
 Gikas A. Hardouvelis , Georgios Papanastasopoulos , Dimitrios D. Thomakos and Tao Wang
University of Piraeus , affiliation not provided to SSRN , University of Peloponnese - School of Management and Economics and City University of New York (CUNY) - Department of Economics
Date Posted: October 20, 2012
Accepted Paper Series

Incl. Electronic Paper Detecting Earnings Management in Bank Merger Targets Using the Modified Jones Model
Journal of Accounting, Ethics & Public Policy, Vol. 7, No. 3, p. 301, 2007
 Scott I. Meisel
affiliation not provided to SSRN
Date Posted: October 20, 2012
Accepted Paper Series
65 downloads

Religiosity and Tax Avoidance
Journal of American Taxation Association, Spring 2013, 35(1): 53-84.
 Jeff P. Boone , Inder K. Khurana and KK Raman
University of Texas at San Antonio - Department of Accounting , University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Texas at San Antonio
Date Posted: October 20, 2012
Last Revised: March 25, 2013
Accepted Paper Series

Incl. Electronic Paper Can Analysts Assess Fundamental Risk and Valuation Uncertainty? An Empirical Analysis of Scenario-Based Value Estimates
 Peter R. Joos , Joseph D. Piotroski and Suraj Srinivasan
Morgan Stanley , Stanford University - Graduate School of Business and Harvard Business School
Date Posted: October 20, 2012
Last Revised: November 29, 2012
Working Paper Series
502 downloads

Incl. Electronic Paper Regulation FD: A Review and Synthesis of the Academic Literature
 Adam S. Koch , Craig E. Lefanowicz and John R. Robinson
University of Virginia (UVA) - McIntire School of Commerce , University of Virginia (UVA) - McIntire School of Commerce and University of Texas at Austin
Date Posted: October 19, 2012
Last Revised: March 15, 2013
Working Paper Series
80 downloads

Incl. Electronic Paper Securities Litigation Risk for Foreign Companies Listed in the U.S.
 Beiting Cheng , Suraj Srinivasan and Gwen Yu
Harvard University - Harvard Business School , Harvard Business School and Harvard Business School
Date Posted: October 19, 2012
Working Paper Series
318 downloads

Incl. Electronic Paper Pension Funds and the Required Minimum Funding Ratio: A Research on Earnings Management in Dutch Pension Funds
 Peter Westerduin , Jerry Wouterson and Henk P. A. J. Langendijk
affiliation not provided to SSRN , Nyenrode Business University and University of Amsterdam
Date Posted: October 19, 2012
Last Revised: October 21, 2012
Working Paper Series
86 downloads

The Effect of Quarterly Earnings Guidance on Share Values in Corporate Acquisitions
Journal of Corporate Finance, Vol. 18, No. 5, 2012
 Adam S. Koch , Craig E. Lefanowicz and John R. Robinson
University of Virginia (UVA) - McIntire School of Commerce , University of Virginia (UVA) - McIntire School of Commerce and University of Texas at Austin
Date Posted: October 18, 2012
Accepted Paper Series

Incl. Electronic Paper Does Estimation Uncertainty Affect Investors’ Preference for the Form of Financial Statement Presentation?
 Brant E. Christensen , Steven M. Glover , Thomas C. Omer and Marjorie K. Shelley
Texas A&M University (TAMU) - Department of Accounting , Brigham Young University , Texas A&M University (TAMU) - Department of Accounting and Texas A&M University - Department of Accounting
Date Posted: October 18, 2012
Last Revised: January 05, 2013
Working Paper Series
134 downloads

Incl. Electronic Paper Deferred Tax Assets and Bank Regulatory Capital
European Banking Center Discussion Paper No. 2012-022
 John Gallemore
University of North Carolina Kenan-Flagler Business School
Date Posted: October 18, 2012
Working Paper Series
57 downloads

Incl. Electronic Paper Auditors’ Professional Skepticism: Neutrality Versus Presumptive Doubt
 Luc Quadackers , Tom Groot and Arnold Wright
VU University Amsterdam - Amsterdam Research Center in Accounting (ARCA) , VU University Amsterdam - Amsterdam Research Center in Accounting and Northeastern University - Accounting Area
Date Posted: October 18, 2012
Working Paper Series
269 downloads

Incl. Electronic Paper Do CFOs’ Bonuses and Earning Management Ethics Impact Their Financial Reporting Decisions?
 Cathy Beaudoin , Anna Cianci and George T. Tsakumis
University of Vermont , Wake Forest University and University of Delaware - Alfred Lerner College of Business and Economics
Date Posted: October 18, 2012
Last Revised: October 23, 2012
Working Paper Series
169 downloads

Incl. Electronic Paper Does Differential Sensitivity to Aggregate Earnings Shocks Drive Post-Earnings-Announcement Drift?
 Suresh Nallareddy
Columbia Business School
Date Posted: October 18, 2012
Working Paper Series
55 downloads

Incl. Electronic Paper Accounting for Globalization: Evaluating the Effectiveness of Country-by-Country Reporting
Employment, Work and Finance Working Paper No. 12-08
 Dariusz Wojcik
University of Oxford, St. Peter's College
Date Posted: October 18, 2012
Working Paper Series
71 downloads

Incl. Electronic Paper Shining Light on Globalization: The Political Economy of Country-by-Country Reporting
Employment, Work and Finance Working Paper No. 12-07
 Dariusz Wojcik
University of Oxford, St. Peter's College
Date Posted: October 18, 2012
Working Paper Series
36 downloads

Governmental Financial Reporting of Heritage Assets from a User Needs Perspective
Financial Accountability & Management Accounting, Forthcoming
 Natalia Aversano and Johan Christiaens
University of Salerno and Ghent University - Department of Accountancy and Corporate Finance
Date Posted: October 18, 2012
Accepted Paper Series

Incl. Electronic Paper Recruiting Internal Auditors: The Effects of Using the Internal Audit Function as a Management Training Ground and Performing Consulting Services
 F. Greg Burton , Matthew W. Starliper , Scott L. Summers and David A. Wood
Brigham Young University - School of Accountancy , Brigham Young University - Marriott School , Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: October 16, 2012
Last Revised: May 03, 2013
Working Paper Series
169 downloads

Incl. Electronic Paper Does Business Strategy Impact a Firm's Information Environment?
 Kathleen A. Bentley , Thomas C. Omer and Brady J. Twedt
The University of New South Wales (UNSW) - School of Accounting , Texas A&M University (TAMU) - Department of Accounting and Indiana University - Kelley School of Business
Date Posted: October 16, 2012
Working Paper Series
69 downloads

Incl. Electronic Paper Dividendos Potenciales: Efectos Sobre la Valoración y el Análisis Financiero de Empresas (Potential Dividends: Effects on Financial Valuation and Analysis)
 Pedro Fabián Castilla Ávila
Master Consultores
Date Posted: October 16, 2012
Last Revised: February 13, 2013
Working Paper Series
31 downloads

Incl. Electronic Paper Internal Governance and Real Earnings Management
 Qiang Cheng , Jimmy Lee and Terry J. Shevlin
Singapore Management University , Singapore Management University - School of Accountancy and University of California-Irvine
Date Posted: October 16, 2012
Working Paper Series
299 downloads

Benford’s Law and Digital Analysis: Application on Turkish Banking Sector
 Gökhan Özer and Burak Babacan
Gebze Institute of Technology (GIT) and Kapsam CPA LLC
Date Posted: October 15, 2012
Last Revised: April 10, 2013
Working Paper Series

Incl. Electronic Paper Impact of Financial Reporting Quality on the Implied Cost of Equity Capital: Evidence from the Malaysian Listed Firms
Asian Journal of Business and Accounting, 3(1), 2010, 1-25, ISSN 1985-4064
 Radiah Othman
Massey University
Date Posted: October 15, 2012
Accepted Paper Series
84 downloads

Incl. Electronic Paper Earnings Guidance and Earnings Management Constraints
 Adam S. Koch , Craig E. Lefanowicz and Philip B. Shane
University of Virginia (UVA) - McIntire School of Commerce , University of Virginia (UVA) - McIntire School of Commerce and University of Virginia - McIntire School of Commerce
Date Posted: October 15, 2012
Working Paper Series
89 downloads

Incl. Electronic Paper Earnings Quality in Privatized Firms: International Evidence on the Role of State and Private Owners
 Hamdi Ben-Nasr , Narjess Boubakri and Jean-Claude Cosset
King Saud University - College of Business Administration , American University of Sharjah - School of Business and Management and HEC Montreal
Date Posted: October 14, 2012
Working Paper Series
68 downloads

Incl. Electronic Paper The Information Content of the Deferred Tax Valuation Allowance: Evidence from Venture Capital Backed IPO Firms
 Eric J. Allen
University of Southern California - Leventhal School of Accounting
Date Posted: October 13, 2012
Working Paper Series
83 downloads

Incl. Electronic Paper Privatization of State-Owned Assets Through the Lens of Accounting: Comparing Greek Governmental Accounting Standards and IPSAS
 Sandra Cohen , Sotiris Karatzimas and Georgios (George) Venieris
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 - Department of Accounting and Finance
Date Posted: October 13, 2012
Working Paper Series
134 downloads

Incl. Electronic Paper Through a Glass Darkly: What Can We Learn About a U.S. Multinational Corporation's International Operations from Its Financial Statement Disclosures?
National Tax Journal, 65 (4): 961-984, December 2012
 Michael P. Donohoe , Gary A. McGill and Edmund Outslay
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Florida - Fisher School of Accounting and Michigan State University - Department of Accounting & Information Systems
Date Posted: October 13, 2012
Last Revised: January 20, 2013
Accepted Paper Series
174 downloads

Incl. Electronic Paper Auditor Perceptions of Client Narcissism as a Fraud Attitude Risk Factor
Auditing: A Journal of Practice & Theory, Forthcoming
 Eric N. Johnson , John R. Kuhn Jr. , Barbara Apostolou and John M. Hassell
University of Wyoming , University of South Florida Polytechnic , West Virginia University and Indiana University, Indianapolis - Kelley School of Business
Date Posted: October 12, 2012
Last Revised: November 29, 2012
Accepted Paper Series
80 downloads

Incl. Electronic Paper Government Governance and the Need to Reconcile Government Regulation with Board Fiduciary Duties
Minnesota Law Review, Vol. 95, pp. 1692-1732, 2011, GWU Legal Studies Research Paper No. 2012-89, GWU Law School Public Law Research Paper No. 2012-89
 Lisa M. Fairfax
George Washington University - Law School
Date Posted: October 12, 2012
Accepted Paper Series
32 downloads

The Mitigating Effect of Audit Committee Financial Expertise on the Voluntary Adoption of Clawback Policies
 Yan Zhang and Nan Zhou
State University of New York at Binghamton - School of Management and State University of New York at Binghamton - School of Management
Date Posted: October 12, 2012
Working Paper Series

Incl. Electronic Paper Fixed or Contingent: How Should 'Governance Monitors' Be Paid?
Rock Center for Corporate Governance at Stanford University Closer Look Series: Topics, Issues and Controversies in Corporate Governance and Leadership No. CGRP-27
 David F. Larcker and Brian Tayan
Stanford University - Graduate School of Business and Stanford University - Graduate School of Business
Date Posted: October 12, 2012
Last Revised: February 24, 2013
Accepted Paper Series
99 downloads

Incl. Electronic Paper Reviewing External Auditor's Duties and Liabilities in Malawian Banking Industry
 Brian Phiri Kampanje
Blantyre International University
Date Posted: October 12, 2012
Working Paper Series
49 downloads

Institutional Trading During a Wave of Corporate Scandals: 'Perfect Payday'?
 Gennaro Bernile , Johan Sulaeman and Qin Wang
University of Miami - School of Business Administration , Southern Methodist University (SMU) - Edwin L. Cox School of Business and University of Michigan - Dearborn
Date Posted: October 11, 2012
Last Revised: May 14, 2013
Working Paper Series

Incl. Electronic Paper Optimal Overhead Cost Allocation in an Agency Model with Moral Hazard and Private Information
 Samuel C. A. Pereira
University of Porto - Faculty of Economics
Date Posted: October 11, 2012
Working Paper Series
61 downloads

Incl. Electronic Paper Report of the Committee of Inquiry into Inflation Accounting
Committee of Inquiry into Inflation Accounting, Government Printer, Wellington, 1976
 Ivor Richardson , Don Brash , R.P. Kellaway , P.S. Stannard and H.M. Titter
Victoria University of Wellington - Faculty of Law , affiliation not provided to SSRN , affiliation not provided to SSRN , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: October 11, 2012
Accepted Paper Series
36 downloads


 

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