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SSRN eLibrary Search Results
JEL Code: M4
5,289,585 Total downloads
Showing Papers 641 - 690 of 13,018
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Unbalanced Information and the Interaction between Information Acquisition, Operating Activities and Voluntary Disclosure
Accounting Review, Forthcoming
Eti Einhorn and Amir Ziv
Tel Aviv University - Faculty of Management and Columbia Business School
Date Posted: July 01, 2007
Accepted Paper Series

Incl. Electronic Paper Ultimate Ownership and Earnings Conservatism
European Accounting Review, Forthcoming
 Carolina Bona Sánchez , Jerónimo Pérez Alemán and Domingo J. Santana Martin
University of Las Palmas de Gran Canaria , Universidad de Las Palmas de Gran Canaria and University of Las Palmas de Gran Canaria
Date Posted: July 30, 2009
Last Revised: April 24, 2011
Accepted Paper Series
248 downloads

UK Auditors' Perceptions of Inherent Risk
BRITISH ACCOUNTING REVIEW, Vol 28, No 1, March 1996
 Christine Helliar , Bob Lyon , Gary S. Monroe , Juliana Ng and David R. Woodliff
University of Dundee , University of Dundee , University of New South Wales (UNSW) - Australian School of Business , Australian National University - School of Business & Information Systems and University of Western Australia
Date Posted: November 13, 1996
Accepted Paper Series

Incl. Electronic Paper UK Account Preparers' Perspectives on the Role of Intellectual Capital Reporting
Presented to the Global Accounting and Organisational Change Conference, 9-11 July 2008, Melbourne, Australia.
 Jeffrey Unerman and James Guthrie
University of London, Royal Holloway College, School of Management and Macquarie University - Department of Accounting and Finance
Date Posted: March 14, 2009
Accepted Paper Series
162 downloads

U.S. Oil Companies' Earnings Management in Response to Hurricanes Katrina and Rita
Journal of Accounting and Public Policy, Vol. 26, No. 6, 2007
 Donal Byard , Mahmud Hossain and Santanu Mitra
City University of New York (CUNY) - Stan Ross Department of Accountancy , University of Memphis - Fogelman College of Business and Economics and Wayne State University - School of Business Administration
Date Posted: November 27, 2007
Accepted Paper Series

Incl. Electronic Paper Type I and Type II Errors of Conservatism
CAAA Annual Conference 2010
 Jumpei Nishitani
Ritsumeikan University
Date Posted: November 27, 2009
Last Revised: April 20, 2010
Accepted Paper Series
145 downloads

Incl. Electronic Paper Tyco: A Top-Down Approach to Ethical Failure
 Christian H. Kemmerer and Tara J. Shawver
Parente Randolph, LLC and King's College (Wilkes-Barre, PA)
Date Posted: September 05, 2007
Working Paper Series
1277 downloads

Incl. Fee Electronic Paper Two Views of Accounting Measurement
Abacus, Vol. 40, No. 3, pp. 265-279, October 2004
 George J. Staubus
University of California, Berkeley - Haas School of Business
Date Posted: October 09, 2004
Accepted Paper Series
13 downloads

Incl. Electronic Paper Two State Citizens Under the Constitution of the United States of America
 Dan Goodman
affiliation not provided to SSRN
Date Posted: November 16, 2011
Working Paper Series
13 downloads

Incl. Electronic Paper Two State Citizens under the Constitution of the United States
 Dan Goodman
affiliation not provided to SSRN
Date Posted: February 12, 2010
Working Paper Series
29 downloads

Incl. Electronic Paper Two Roles for Summary Accounting Data in Explaining Takeover Premia
 John R. M. Hand and Luann J. Lynch
University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Virginia (UVA) - Darden School of Business
Date Posted: August 13, 1999
Working Paper Series
740 downloads

Two Models of the Auditor-Client Interaction: Tests with United Kingdom Data
CONTEMPORARY ACCOUNTING RESEARCH, Vol 14, No 2, Summer 1997
 Stephen C. Hansen and John S. Watts
Naval Postgraduate School and Ernst & Young LLP
Date Posted: October 30, 1996
Accepted Paper Series

Incl. Electronic Paper Two Distinct State Citizens for Purposes of Diversity of Citizenship
 Dan Goodman
affiliation not provided to SSRN
Date Posted: March 22, 2012
Working Paper Series
9 downloads

Incl. Electronic Paper Two Decades of Behavioral Research on Analytical Procedures: What Have We Learned?
 William F. Messier Jr. , Chad Simon and Jason L. Smith
University of Nevada, Las Vegas - Department of Accounting , University of Nevada, Las Vegas - Department of Accounting and University of Nevada, Las Vegas
Date Posted: July 28, 2011
Last Revised: November 22, 2012
Working Paper Series
172 downloads

Incl. Electronic Paper Two Accrual Anomalies: A Dichotomy of Accrual-Return Relations
 Qiang Kang , Qiao Liu and Rong Qi
Florida International University (FIU) - Department of Finance , University of Hong Kong - School of Economics and Finance and ING Aeltus Asset Management
Date Posted: February 16, 2009
Last Revised: March 26, 2010
Working Paper Series
131 downloads

Incl. Electronic Paper Twenty Years of the NCREIF Property Index
 Joseph L. Pagliari , Frederich Lieblich , Mark S. Schaner and James R. Webb
University of Chicago - Booth School of Business , State Street Research Realty Advisors, Inc. , State Street Research Realty Advisors, Inc. and Cleveland State University
Date Posted: September 08, 1998
Working Paper Series
452 downloads

Incl. Electronic Paper Tunneling in China: The Surprisingly Pervasive Use of Corporate Loans to Extract Funds from Chinese Listed Companies
Johnson School Research Paper Series No. 31-06
 Guohua Jiang , Charles M.C. Lee and Heng Yue
Peking University - Guanghua School of Management , Stanford University - Graduate School of Business and Peking University - Department of Accounting
Date Posted: December 05, 2005
Working Paper Series
928 downloads

Incl. Electronic Paper Tunneling Dividends
 Chi-Wen Jevons Lee and Xing Xiao
Tulane University - A.B. Freeman School of Business and Tsinghua University
Date Posted: March 27, 2005
Working Paper Series
638 downloads

Tunneling as an Incentive for Earnings Management During the IPO Process in China
Journal of Accounting and Public Policy 29 (2010), 1-26, Singapore Management University School of Accountancy Research Paper
 Joseph Aharony , Jiwei Wang and Hongqi Yuan
Tel Aviv University - Faculty of Management , Singapore Management University - School of Accountancy and Fudan University - School of Management
Date Posted: March 05, 2009
Last Revised: April 20, 2013
Accepted Paper Series

Incl. Electronic Paper Tunnel-proofing the Executive Suite: Overvaluation, Opacity, Temptation, and Executive Compensation
Tulane University Working Paper
 Thomas H. Noe
University of Oxford - Said Business School
Date Posted: October 20, 2003
Working Paper Series
358 downloads

Trust Reciprocity and Interpersonal History: Fool Me Once Shame on You Fool Me Twice Shame on Me
 John W. Dickhaut , John Hubbard and Kevin McCabe
Chapman University (Deceased) , Macalester College and University of Minnesota - Twin Cities - Carlson School of Management
Date Posted: February 27, 1998
Working Paper Series

Incl. Fee Electronic Paper Trust me! A Personal Account of Confidentiality Issues in an Organisational Research Project
Accounting Forum, Vol. 27, pp. 111-131, June 2003
 Helen Irvine
University of Wollongong
Date Posted: September 21, 2003
Accepted Paper Series
12 downloads

Trust in Financial Reporting
Pacific Accounting Review Millennium Edition, Vol 11, No 2, December 1999/January 2000
 Geoffrey Whittington
University of Cambridge - Faculty of Economics and Politics
Date Posted: April 21, 2000
Accepted Paper Series

Trust for Accounting and Accounting for Trust
Management Accounting Research, Vol. 17, No. 1, pp. 11-41, March 2006
 Cristiano Busco , Angelo Riccaboni and Robert William Scapens
University of Siena , University of Siena and Manchester Business School
Date Posted: March 30, 2006
Last Revised: February 14, 2012
Accepted Paper Series

Incl. Electronic Paper Trust and Financial Reporting Quality
 Jace Garrett , Rani Hoitash and Douglas F. Prawitt
Bentley University - Department of Accountancy , Bentley University - Department of Accountancy and Brigham Young University
Date Posted: August 29, 2012
Working Paper Series
229 downloads

Incl. Electronic Paper Trust and Accounting Regulation: Towards an Interdisciplinary Research Agenda
 Sebastian Hoffmann
HHL Leipzig Graduate School of Management
Date Posted: March 07, 2013
Working Paper Series
46 downloads

True and Fair View Revisited - A Reply to Alexander and Nobes
Accounting in Europe, Vol. 3, pp. 91-116, 2006
 Jens Wüstemann and Sonja Kierzek
University of Mannheim - Business School and University of Mannheim
Date Posted: June 04, 2007
Accepted Paper Series

True and Fair View or Rzetelny I Jasny Obraz? A Survey of Polish Practitioners
European Accounting Review, Vol. 14, No. 3, pp. 579-602, 2005
 Katarzyna Kosmala-MacLullich
Heriot-Watt University - School of Management and Languages
Date Posted: September 26, 2005
Accepted Paper Series

Incl. Electronic Paper Troublesome Tidings? Investors’ Response to a Wells Notice
 Paul A. Griffin and Yuan Sun
University of California, Davis - Graduate School of Management and University of California, Berkeley - Haas School of Business
Date Posted: April 17, 2011
Working Paper Series
115 downloads

Incl. Electronic Paper Triple-Bottom-Line Goals in a Management Control System: Experimental Effects on Commitment and Trust
AAA 2013 Management Accounting Section (MAS) Meeting Paper
 Roger Stace
University of Colorado Denver
Date Posted: August 22, 2012
Working Paper Series
130 downloads

Incl. Electronic Paper Triennially Inspected Audit Firms that Fail to Address PCAOB Quality Control Criticisms Satisfactorily: Do Quality Control Criticisms Really Matter?
 William L. Buslepp and Lisa Victoravich
Texas Tech University - Area of Accounting and University of Denver - Daniels College of Business
Date Posted: July 11, 2011
Last Revised: April 26, 2013
Working Paper Series
180 downloads

Trickle-Down Effect of the Sarbanes-Oxley Act on a Privately-Held Seasonal Textile Manufacturer
Journal of Business Case Studies, Vol. 3, No. 4, pp 45-49, 2007
 Amber Jensen and Sema Dube
The Grandoe Corporation and Yeditepe University
Date Posted: November 23, 2008
Accepted Paper Series

Incl. Electronic Paper Trends on Attitudes Toward Tax Evasion in the United States
 Robert W. McGee and Wendy Gelman
Fayetteville State University and Florida International University
Date Posted: May 29, 2008
Working Paper Series
173 downloads

Trends of the Returns-Earnings Associations Over the Last Three Decades
FOCUS ON FINANCE AND ACCOUNTING RESEARCH, Michael H. Neelan, ed., Nova Science Publishers, 2007
 Dina Elmahdy and Abdulati A. Abdou
Morgan State University and Cairo University-Faculty of Commerce
Date Posted: June 06, 2006
Accepted Paper Series

Trends in Sustainability Reporting by the Fortune Global 250
Business Strategy and the Environment, Vol. 12, No. 5, pp. 279-291
 Ans Kolk
University of Amsterdam - University of Amsterdam Business School
Date Posted: October 12, 2003
Accepted Paper Series

Incl. Electronic Paper Trends in Goodwill after FASB 142
 Leon Kwan and Scott I. Jerris
San Francisco State University and San Francisco State University - Department of Accounting
Date Posted: January 12, 2005
Working Paper Series
306 downloads

Incl. Electronic Paper Trends in Financial Reporting: Shareholder Rights as a Poor Solution to Financial Reporting Abuses
 Gregory W. Martin
Indiana University Purdue University Indianapolis (IUPUI) - Kelley School of Business
Date Posted: March 03, 2011
Working Paper Series
135 downloads

Incl. Electronic Paper Trends In Earnings, Book Value And Stock Price Relationships: An International Study
 Li Li Eng , Shengchun Li and Yuen Teen Mak
affiliation not provided to SSRN , affiliation not provided to SSRN and National University of Singapore (NUS) - Department of Accounting
Date Posted: April 26, 2000
Working Paper Series
980 downloads

Incl. Electronic Paper Trends in Earnings Management and Informativeness of Earnings Announcements in the Pre- and Post-Sarbanes Oxley Periods
 Daniel A. Cohen , Aiyesha Dey and Thomas Z. Lys
University of Texas at Dallas - Naveen Jindal School of Management , University of Minnesota - Carlson School of Management and Northwestern University - Kellogg School of Management
Date Posted: January 09, 2004
Working Paper Series
3845 downloads

Incl. Electronic Paper Trends in CEO Compensation and Equity Holdings for S&P 1,500 Firms: 1994-2007
Journal of Applied Finance, Forthcoming
Richard A. Lord
Montclair State University - School of Business
Date Posted: November 14, 2009
Accepted Paper Series
206 downloads

Incl. Electronic Paper Trends in Book-Tax Income and Balance Sheet Differences
 Lillian F. Mills , Kaye J. Newberry and William B. Trautman
University of Texas at Austin - McCombs School of Business , University of Arizona - Department of Accounting and Internal Revenue Service - LMSB Research East
Date Posted: May 24, 2002
Working Paper Series
840 downloads

Trends in Book-Tax Income and Balance Sheet Differences
Tax Notes, Vol. 96, No. 8, August 19, 2002
 Lillian F. Mills , Kaye J. Newberry and William B. Trautman
University of Texas at Austin - McCombs School of Business , University of Arizona - Department of Accounting and Internal Revenue Service - LMSB Research East
Date Posted: August 16, 2002
Accepted Paper Series

Incl. Electronic Paper Trends in Accounting for Business Combinations: A Sixty-Year Review of Three Jurisdictions
 Kevin Li
University of Cambridge - Judge Business School
Date Posted: June 03, 2007
Working Paper Series
397 downloads

Incl. Electronic Paper Trends and Determinants of Market Liquidity in the Pre- and Post-Sarbanes-Oxley Act Periods
14th Annual Conference on Financial Economics and Accounting (FEA)
 Jang-Chul Kim , Pankaj K. Jain and Zabihollah Rezaee
Northern Kentucky University - Haile/US Bank College of Business , University of Memphis - Fogelman College of Business and Economics and University of Memphis - School of Accountancy
Date Posted: January 20, 2004
Working Paper Series
1580 downloads

Incl. Electronic Paper Treatment Differences and Political Realities in the GAAP-IFRS Debate
Virginia Law Review, Vol. 95, p. 989, 2009, GWU Legal Studies Research Paper No. 461, GWU Law School Public Law Research Paper No. 461, Georgetown Law and Economics Research Paper No. 1375617
 William W. Bratton and Lawrence A. Cunningham
Institute for Law and Economics, University of Pennsylvania Law School and George Washington University Law School
Date Posted: April 10, 2009
Last Revised: August 13, 2010
Accepted Paper Series
628 downloads

Incl. Electronic Paper Transparency, Tax Pressure and Access to Finance
ECGI - Finance Working Paper No. 332/2012, AFA 2012 Chicago Meetings Paper
 Andrew Ellul , Tullio Jappelli , Marco Pagano and Fausto Panunzi
Indiana University Bloomington - Department of Finance , University of Naples Federico II - Department of Economics , University of Naples Federico II - Department of Economics and Bocconi University - Department of Economics
Date Posted: March 18, 2011
Last Revised: May 02, 2012
Working Paper Series
247 downloads

Incl. Electronic Paper Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most
Journal of Accounting Research (JAR), Forthcoming
 Mark H. Lang , Karl V. Lins and Mark G. Maffett
University of North Carolina at Chapel Hill , University of Utah - Department of Finance and University of Chicago - Booth School of Business
Date Posted: January 08, 2009
Last Revised: September 19, 2012
Accepted Paper Series
1359 downloads

Incl. Electronic Paper Transparency, Financial Accounting Information, and Corporate Governance
Economic Policy Review, Vol. 9, No. 1, April 2003
 Robert M. Bushman and Abbie J. Smith
University of North Carolina at Chapel Hill - Kenan-Flagler Business School and University of Chicago - Booth School of Business
Date Posted: September 07, 2005
Accepted Paper Series
3341 downloads

Incl. Electronic Paper Transparency of Corporate Carbon Disclosure: International Evidence
 Qingliang Tang and Le Luo
University of Western Sydney and University of Western Sydney
Date Posted: July 16, 2011
Working Paper Series
172 downloads

Transparency in Local Government: Antipodean Initiatives
The European Accounting Review, Vol. 10, No. 3, 2001
 June Pallot
University of Canterbury - Department of Accounting, Finance & Information Systems (Deceased)
Date Posted: January 17, 2002
Accepted Paper Series


 

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