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Full Text Papers: 398,298
Authors: 228,729
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SSRN eLibrary Search Results
JEL Code: M41
4,313,478 Total downloads
Showing Papers 6,551 - 6,600 of 9,469
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E-Commerce Investment from an SME Perspective: Costs, Benefits and Processes
Electronic Journal of Information Systems Evaluation, Vol. 9, No. 2, pp. 45-56, 2006
Sandra Cohen and Roi Georgila
Athens University of Economics and Business - Department of Business Administration and Athens University of Economics and Business
Date Posted: September 24, 2004
Last Revised: July 31, 2009
Working Paper Series

Incl. Fee Electronic Paper The Role of the Options Market in the Dissemination of Private Information
Journal of Business Finance & Accounting, Vol. 31, No. 7-8, pp. 1015-1042, September 2004
 Timothy D. Cairney and Judith Swisher
Florida Atlantic University and Western Michigan University - Department of Finance & Commercial Law
Date Posted: September 23, 2004
Accepted Paper Series
16 downloads

Incl. Fee Electronic Paper Public Predisclosure Information, Firm Size, Analyst Following, and Market Reactions to Earnings Announcements
Journal of Business Finance & Accounting, Vol. 31, No. 7-8, pp. 951-984, September 2004
 Theodore E. Christensen , Toni Q. Smith and Pamela S. Stuerke
Brigham Young University - Marriott School of Management , University of New Hampshire - Department of Accounting & Finance and University of Rhode Island - College of Business
Date Posted: September 23, 2004
Accepted Paper Series
27 downloads

Incl. Fee Electronic Paper Corporate Data and Future Cash Flows
Journal of Business Finance & Accounting, Vol. 31, No. 7-8, pp. 861-903, September 2004
 Ali M. Al-Attar and Simon Hussain
The Hashemite University - Department of Accounting and University of Newcastle upon Tyne
Date Posted: September 23, 2004
Accepted Paper Series
12 downloads

Incl. Fee Electronic Paper Competition and Information Production in Market Maker Models
Journal of Business Finance & Accounting, Vol. 31, No. 7-8, pp. 1171-1190, September 2004
 Alan D. Morrison
University of Oxford - Said Business School
Date Posted: September 23, 2004
Accepted Paper Series
29 downloads

Incl. Electronic Paper Enforced Standards Versus Evolution by General Acceptance: A Comparative Study of E-Commerce Privacy Disclosure and Practice in the U.S. And the U.K.
University of Alberta School of Business Research Paper 2013-1023, Yale ICF Working Paper No. 04-38
 Karim Jamal , Michael S. Maier and Shyam Sunder
University of Alberta - Department of Accounting, Operations & Information Systems , University of Alberta - Department of Accounting, Operations and Information Systems and Yale University - School of Management
Date Posted: September 22, 2004
Last Revised: June 13, 2013
Accepted Paper Series
245 downloads

Incl. Fee Electronic Paper Director Ownership and Voluntary Segment Disclosure: Hong Kong Evidence
Journal of International Financial Management & Accounting, Vol. 15, No. 3, pp. 235-260, October 2004
 Sidney Leung and Bertrand Horwitz
City University of Hong Kong (CityUHK) - Department of Accountancy and SUNY at Binghamton - School of Management
Date Posted: September 21, 2004
Accepted Paper Series
25 downloads

Incl. Fee Electronic Paper Anomalies and Unusual Patterns in Reported Earnings: Japanese Managers Round Earnings
Journal of International Financial Management & Accounting, Vol. 15, No. 3, pp. 212-234, October 2004
 Christopher J. Skousen , Liming Guan and T. Sterling Wetzel
Utah State University - School of Accountancy , University of Hawaii at Manoa - School of Accountancy and Oklahoma State University - Stillwater - School of Accounting
Date Posted: September 21, 2004
Accepted Paper Series
30 downloads

Incl. Electronic Paper The Ethics of Management Control Systems
IESE Business School Working Paper No. 563
 Josep M. Rosanas and Manuel Velilla
University of Navarra - IESE Business School and University of Navarra, IESE Business School
Date Posted: September 21, 2004
Working Paper Series
802 downloads

Incl. Electronic Paper Voluntary Environmental Reporting Practices: A Further Study of 'Poor' Environmental Performers
 Jason D. Mitchell , Majella Percy and Bridget McKinlay
affiliation not provided to SSRN , Griffith University and BDO Kendalls
Date Posted: September 21, 2004
Working Paper Series
397 downloads

Incl. Electronic Paper Corporate Governance and Accounting Standards in Malaysia: An Empirical Study on Practices
 Shafi Mohamad and K. Shankaraiah
Faculty of Accountancy - Level 12, Menara SAAS - Universiti Teknologi Mara and Sultan Qaboos University
Date Posted: September 20, 2004
Working Paper Series
1024 downloads

Incl. Electronic Paper Agency Costs, Contracting, and Related Party Transactions
 Mark J. Kohlbeck and Brian W. Mayhew
Florida Atlantic University - School of Accounting and University of Wisconsin, Madison - Department of Accounting and Information Systems
Date Posted: September 20, 2004
Working Paper Series
1265 downloads

Incl. Electronic Paper Causes and Consequences of Audit Shopping: An Analysis of Auditor Opinions, Earnings Management, and Auditor Changes
 Wallace N. Davidson III, Pornsit Jiraporn and Peter J. DaDalt
Southern Illinois University at Carbondale - Department of Finance , Pennsylvania State University - SGPS; National Institute of Development Administration (NIDA), Bangkok, Thailand and University of Rhode Island - Area of Finance and Insurance
Date Posted: September 20, 2004
Working Paper Series
1298 downloads

Incl. Electronic Paper Financial Reporting Quality and Proprietary Costs
 Daniel A. Cohen
University of Texas at Dallas - Naveen Jindal School of Management
Date Posted: September 18, 2004
Working Paper Series
880 downloads

Incl. Electronic Paper Conservatism and Shareholder Protection: One Effect or Two in the Explanation of the Differential Value Relevance of Earnings Across Countries*
 Haihong He , Karen Teitel and William D. Brown Jr.
University of Connecticut - School of Business , College of the Holy Cross and Quinnipiac University
Date Posted: September 17, 2004
Working Paper Series
182 downloads

Incl. Electronic Paper Fair Value Accounting and Gains from Asset Securitizations: A Convenient Earnings Management Tool with Compensation Side-Benefits
 Patricia M. Dechow , Linda A. Myers and Catherine Shakespeare
University of California, Berkeley - Haas School of Business , University of Arkansas and University of Michigan - Stephen M. Ross School of Business
Date Posted: September 17, 2004
Last Revised: March 15, 2009
Working Paper Series
2487 downloads

Incl. Electronic Paper How Do Analysts Recommendations Respond to Major News?
 Jennifer S. Conrad , Bradford Cornell , Wayne R. Landsman and Brian Rountree
University of North Carolina Kenan-Flagler Business School , California Institute of Technology , University of North Carolina (UNC) at Chapel Hill - Accounting Area and Rice University - Jesse H. Jones Graduate School of Business
Date Posted: September 17, 2004
Working Paper Series
377 downloads

Incl. Electronic Paper Inferring Analysts' Information about Changes in Earnings Components*
 David A. Guenther , Philip B. Shane and David P. Weber
University of Oregon - Department of Accounting , College of William & Mary and University of Connecticut - Department of Accounting
Date Posted: September 17, 2004
Working Paper Series
120 downloads

Incl. Electronic Paper Institutional Investors and Accounting Restatements
AAA 2005 FARS Meeting Paper
 Paul Hribar and Nicole Thorne Jenkins
University of Iowa - Henry B. Tippie College of Business and University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics
Date Posted: September 17, 2004
Working Paper Series
1265 downloads

Incl. Electronic Paper Investor Protection and the Information Content of Annual Earnings Announcements: International Evidence
Journal of Accounting and Economics, Forthcoming
 Mark L. DeFond , Mingyi Hung and Robert Trezevant
University of Southern California - Leventhal School of Accounting , The Hong Kong University of Science and Technology & University of Southern California and University of Southern California - Leventhal School of Accounting
Date Posted: September 17, 2004
Accepted Paper Series
992 downloads

Incl. Electronic Paper Accounting Students' Perceptions of the Sarbanes-Oxley Act of 2002
 Marianne James
California State University, Los Angeles - Department of Accounting
Date Posted: September 16, 2004
Working Paper Series
387 downloads

Incl. Electronic Paper Publicly-Traded versus Privately-Held: Implications for Bank Profitability, Growth, Risk, and Accounting Conservatism*
 D. Craig Nichols , James Michael Wahlen and Matthew M. Wieland
Cornell University - Samuel Curtis Johnson Graduate School of Management , Indiana University Bloomington - Department of Accounting and Kelley School of Business Indianapolis
Date Posted: September 16, 2004
Working Paper Series
385 downloads

Incl. Electronic Paper The Convergence of Stock Price to Fundamental Value
 W. Bruce Johnson and Shibin Xie
University of Iowa - Department of Accounting and affiliation not provided to SSRN
Date Posted: September 16, 2004
Working Paper Series
387 downloads

Incl. Electronic Paper The Effect of Financial Statement Restatements on Firms' Financial Reporting Strategies
 Erin A. Moore and Ray J. Pfeiffer Jr.
Lehigh University, Department of Accounting and Texas Christian University - Neeley School of Business
Date Posted: September 16, 2004
Working Paper Series
940 downloads

Signaling Managerial Optimism through Stock Dividends and Stock Splits: A Reexamination of the Retained Earnings Hypothesis
Journal of Financial and Quantitative Analysis, Forthcoming
 Dean Crawford , Diana R. Franz and Gerald J. Lobo
SUNY at Oswego - Accounting, Finance and Law , University of Toledo - College of Business Administration and University of Houston - C.T. Bauer College of Business
Date Posted: September 15, 2004
Accepted Paper Series

Incl. Electronic Paper Are Accruals Mispriced? Evidence from Tests of an Intertemporal Capital Asset Pricing Model
AAA 2005 Financial Accounting and Reporting Section (FARS) Meeting
 Mozaffar Khan
University of Minnesota - Twin Cities - Carlson School of Management
Date Posted: September 15, 2004
Working Paper Series
1160 downloads

Incl. Electronic Paper Can Short Sellers Anticipate Accounting Restatements?
AAA 2005 Financial Accounting and Reporting Section (FARS) Meeting
 Jap Efendi , Michael Kinney and Edward P. Swanson
University of Texas at Arlington , Texas A&M University (TAMU) - Department of Accounting and Texas A&M University - Mays Business School
Date Posted: September 15, 2004
Working Paper Series
705 downloads

Incl. Electronic Paper Causes and Consequences of Goodwill Impairment Losses
AAA 2005 FARS Meeting Paper
 Zining Li , Pervin K. Shroff , Ramgopal Venkataraman and Ivy Zhang
University of Minnesota - Twin Cities - Department of Accounting , University of Minnesota - Twin Cities - Carlson School of Management , Southern Methodist University and University of Minnesota - Twin Cities
Date Posted: September 15, 2004
Last Revised: February 13, 2011
Working Paper Series
2181 downloads

Incl. Electronic Paper Expensing Executive Stock Options: Sorting Out the Issues

 Don M. Chance
Louisiana State University, Baton Rouge - Department of Finance
Date Posted: September 15, 2004
Working Paper Series
693 downloads

Incl. Electronic Paper The Contagion Effects of Accounting Restatements
AAA 2005 FARS Meeting Paper
 Cristi A. Gleason , Nicole Thorne Jenkins and W. Bruce Johnson
University of Iowa - Department of Accounting , University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics and University of Iowa - Department of Accounting
Date Posted: September 15, 2004
Working Paper Series
1468 downloads

Incl. Electronic Paper The Effects of Governance on the Accuracy of Charitable Expenses Reported by Nonprofit Organizations
 Robert J. Yetman and Michelle Yetman
University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management
Date Posted: September 15, 2004
Last Revised: March 17, 2011
Working Paper Series
712 downloads

Incl. Electronic Paper The Effects of SFAS 131 Geographic Segment Disclosures by U.S. Multinational Companies on the Valuation of Foreign Earnings
 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: September 15, 2004
Last Revised: January 03, 2008
Working Paper Series
779 downloads

Incl. Electronic Paper Valuation of Employee Reload Options in Utility Maximization Framework
 Yue Kuen Kwok and Ka Wo Lau
Hong Kong University of Science & Technology - Department of Mathematics and Citigroup, Inc. - Hong Kong
Date Posted: September 15, 2004
Working Paper Series
151 downloads

Incl. Electronic Paper What Drives the Increased Informativeness of Earnings Announcements Over Time?
Review of Accounting Studies, Forthcoming
 Daniel W. Collins , Oliver Zhen Li and Hong Xie
University of Iowa - Department of Accounting , National University of Singapore and University of Kentucky - Von Allmen School of Accountancy
Date Posted: September 15, 2004
Last Revised: September 04, 2008
Working Paper Series
474 downloads

Incl. Electronic Paper Does Industry-level Analysis Improve Profitability and Growth Forecasts?
 Patricia M. Fairfield , Sundaresh Ramnath and Teri Lombardi Yohn
Georgetown University - Department of Accounting and Business Law , University of Miami - Department of Accounting and Indiana University
Date Posted: September 14, 2004
Working Paper Series
812 downloads

Incl. Electronic Paper Does Recognition Versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments
Accounting Review, Vol. 81, No. 3, pp. 567-588, May 2006
 Anwer S. Ahmed , Emre Kilic and Gerald J. Lobo
Texas A&M University - Mays Business School , University of Houston - C. T. Bauer College of Business and University of Houston - C.T. Bauer College of Business
Date Posted: September 14, 2004
Last Revised: July 19, 2012
Accepted Paper Series
1961 downloads

Implications of Survival and Data Trimming for Tests of Market Efficiency
Journal of Accounting and Economics, Forthcoming
 S.P. Kothari , Jowell S. Sabino and Tzachi Zach
Massachusetts Institute of Technology (MIT) - Sloan School of Management , Massachusetts Institute of Technology (MIT) and Ohio State University (OSU) - Fisher College of Business
Date Posted: September 14, 2004
Accepted Paper Series

Incl. Electronic Paper Information Diffusion and the Boundary of Market Efficiency: Empirical Evidence from Earnings Announcements
AAA 2005 FARS Meeting Paper
 Hai Lu
University of Toronto - Rotman School of Management
Date Posted: September 14, 2004
Working Paper Series
337 downloads

Incl. Electronic Paper Modeling Goodwill for Banks: A Residual Income Approach with Empirical Tests
Contemporary Accounting Research, 2006 Spring, Volume 23 Issue 1.
 Joy Begley , Sandra Chamberlain and Yinghua Li
University of British Columbia (UBC) - Sauder School of Business , University of British Columbia (UBC) - Division of Accounting and CUNY Baruch College
Date Posted: September 14, 2004
Accepted Paper Series
580 downloads

Incl. Electronic Paper Shocks to Shocks: A Theoretical Foundation for the Information Content of Earnings
 Jeffrey L. Callen
University of Toronto - Rotman School of Management
Date Posted: September 14, 2004
Working Paper Series
457 downloads

The Valuation Relevance of R&D Expenditures: Time Series Evidence
International Review of Financial Analysis, Forthcoming
 Jeffrey L. Callen and Mindy Morel
University of Toronto - Rotman School of Management and University of Toronto - Joseph L. Rotman School of Management
Date Posted: September 14, 2004
Accepted Paper Series

Auditor Tenure and Perceptions of Audit Quality
Accounting Review, April 2005
 Aloke (Al) Ghosh and Doocheol Moon
City University of New York (CUNY) - Baruch College and SUNY at Old Westbury - School of Business
Date Posted: September 13, 2004
Accepted Paper Series

Incl. Electronic Paper Measuring and Representing the Knowledge Economy: Accounting for Economic Reality Under the Intangibles Paradigm
Buffalo Law Review, Vol. 54, No. 1, 2006, Case Legal Studies Research Paper No. 04-14
 Olufunmilayo Arewa
University of California, Irvine School of Law
Date Posted: September 13, 2004
Accepted Paper Series
507 downloads

Incl. Electronic Paper Are MBA Students a Good Proxy for Non-professional Investors?
 W. Brooke Elliott , Frank D. Hodge , S. Jane Kennedy Jollineau and Maarten Pronk
University of Illinois at Urbana-Champaign , University of Washington - Michael G. Foster School of Business , University of San Diego - School of Business and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Date Posted: September 12, 2004
Working Paper Series
195 downloads

Incl. Electronic Paper Ownership, Incentives, and the Hold-Up Problem

 Tim Baldenius
New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: September 12, 2004
Working Paper Series
387 downloads

Incl. Electronic Paper Bias in Quarterly Estimates of Annual Effective Tax Rates and Earnings Management
AAA 2005 FARS Meeting Paper
 Joseph Comprix , Lillian F. Mills and Andrew Schmidt
Syracuse University , University of Texas at Austin - McCombs School of Business and North Carolina State University
Date Posted: September 10, 2004
Last Revised: August 24, 2011
Working Paper Series
698 downloads

Incl. Electronic Paper Do the Merits Matter More After Securities Litigation Reform? Evidence from Restatements, Earnings Forecasts, and Insider Trading
 Marilyn F. Johnson , Karen K. Nelson and Adam C. Pritchard
Michigan State University - Department of Accounting & Information Systems , Rice University - Jones Graduate School of Business and University of Michigan Law School
Date Posted: September 10, 2004
Working Paper Series
151 downloads

Incl. Electronic Paper Evaluating the 'Accrual-Fixation' Hypothesis as an Explanation for the Accrual Anomaly
AAA 2005 FARS Meeting Paper
 Tzachi Zach
Ohio State University (OSU) - Fisher College of Business
Date Posted: September 09, 2004
Working Paper Series
492 downloads

Incl. Electronic Paper The Effects of Uncertainty on Market Prices: Evidence from Coaching Changes in the NBA
 L. Lee Colquitt , Norman H. Godwin and Rebecca Toppe Shortridge
Auburn University - College of Business , Auburn University - College of Business and Ball State University - Department of Accounting
Date Posted: September 09, 2004
Working Paper Series
70 downloads

Incl. Electronic Paper Public Predisclosure Information, Firm Size, Analyst Following, and Market Reactions to Earnings Announcements
 Theodore E. Christensen , Toni Q. Smith and Pamela S. Stuerke
Brigham Young University - Marriott School of Management , University of New Hampshire - Department of Accounting & Finance and University of Rhode Island - College of Business
Date Posted: September 08, 2004
Working Paper Series
291 downloads


 

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