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SSRN eLibrary Search Results
JEL Code: M4
5,287,615 Total downloads
Showing Papers 6,701 - 6,750 of 13,018
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Incentives Versus Standards: Properties of Accounting Income in Four East Asian Countries
Simon Business School Working Paper No. FR 03-33
Ray Ball , Ashok Robin and Joanna Shuang Wu
University of Chicago , Rochester Institute of Technology (RIT) and Simon Graduate School of Business, University of Rochester
Date Posted: December 02, 2003
Last Revised: March 09, 2009
Working Paper Series

Incentives to Manage Earnings to Avoid Earnings Decreases and Losses: Evidence from Quarterly Earnings
David Burgstahler
University of Washington - Department of Accounting
Date Posted: September 22, 1997
Working Paper Series

Incentives to Disclose Private Information about the Quality of Financially Intermediated Contracts: Theory and Evidence
Paul J. M. Klumpes
EDHEC Business School
Date Posted: August 22, 1998
Working Paper Series

Incl. Electronic Paper Incentives or Standards: What Determines Accounting Quality Changes Around IFRS Adoption?
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Hans Bonde Christensen , Edward Lee and Martin Walker
University of Chicago - Booth School of Business , University of Manchester - Manchester Business School and University of Manchester - Manchester Business School
Date Posted: September 10, 2007
Last Revised: March 14, 2008
Working Paper Series
5792 downloads

Incl. Electronic Paper Incentives of Earnings Overstatements that Violate GAAP
Ling-chi Cheng and Tsai-yen Chung
Yuan Ze University and Yuan Ze University
Date Posted: September 15, 2006
Working Paper Series
183 downloads

Incentives for Voluntary Disclosure
Journal of Financial Markets, Forthcoming
Joshua Ronen and Varda Yaari
New York University (NYU) - Department of Accounting, Taxation & Business Law and Morgan State University - Department of Accounting and Finance
Date Posted: May 18, 2001
Accepted Paper Series

Incl. Electronic Paper Incentives for Tax Planning and Avoidance: Evidence from the Field
MIT Sloan Research Paper No. 4990-12
John R. Graham , Michelle Hanlon , Terry J. Shevlin and Nemit Shroff
Duke University - Fuqua School of Business , Massachusetts Institute of Technology (MIT) - Sloan School of Management , University of California-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: September 19, 2012
Last Revised: April 21, 2013
Working Paper Series
459 downloads

Incentives for Risk Reporting - A Discretionary Disclosure and Cheap Talk Approach
International Journal of Accounting, Vol. 43, No. 2, 2008
Michael Dobler
Dresden University of Technology - Faculty of Economics and Business Management
Date Posted: November 03, 2008
Last Revised: January 15, 2013
Accepted Paper Series

Incl. Electronic Paper Incentives for Non-Disclosure by Corporate Groups
Michael E. Bradbury , Graeme Dean and Frank Clarke
Massey University , University of Sydney - Discipline of Accounting and Business Law and University of Newcastle, Australia - Department of Accounting & Finance
Date Posted: January 29, 2008
Working Paper Series
122 downloads

Incl. Fee Electronic Paper Incentives for Managing Accounting Information: Property-Liability Insurer Stock-Charter Conversions
Journal of Risk and Insurance, Vol. 71, No. 2, pp. 213-251, June 2004
David Mayers and Clifford W. Smith Jr.
University of California, Riverside - A. Gary Anderson Graduate School of Management and Simon Graduate School of Business, University of Rochester
Date Posted: July 06, 2004
Accepted Paper Series
28 downloads

Incentives for Managing Accounting Information: Property- Liability Insurer Stock-Charter Conversions
Simon School of Business Working Paper FR 96-05
David Mayers and Clifford W. Smith Jr.
University of California, Riverside - A. Gary Anderson Graduate School of Management and Simon Graduate School of Business, University of Rochester
Date Posted: September 09, 1997
Working Paper Series

Incl. Electronic Paper Incentives for Efficient Inventory Management: The Role of Historical Cost
Tim Baldenius and Stefan J. Reichelstein
New York University (NYU) - Department of Accounting, Taxation & Business Law and Stanford University - Stanford Graduate School of Business
Date Posted: April 19, 2000
Working Paper Series
2172 downloads

Incentives for Efficient Inventory Management: The Role of Historical Cost
Management Science, Forthcoming
Tim Baldenius and Stefan J. Reichelstein
New York University (NYU) - Department of Accounting, Taxation & Business Law and Stanford University - Stanford Graduate School of Business
Date Posted: July 10, 2005
Accepted Paper Series

Incl. Electronic Paper Incentives for Auditor Collusion in Pre-Sarbanes-Oxley Regulatory Environment
Abigail B. Brown
Harvard University - Edmond J. Safra Center for Ethics
Date Posted: March 30, 2007
Working Paper Series
139 downloads

Incentives for Accounting Policy Choice by Australian Life Insurers: Further Evidence on the Information Asymmetry Perspective
Paul J. M. Klumpes
EDHEC Business School
Date Posted: February 24, 1997
Working Paper Series

Incl. Electronic Paper Incentives Facing Life Insurance Firms to Manage Actuarial Earnings: Evidence from Australia and the UK
Paul J. M. Klumpes
EDHEC Business School
Date Posted: November 21, 2000
Working Paper Series
290 downloads

Incentives Facing Life Insurance Firms to Adopt Actuarial Income Smoothing: International Evidence
Paul J. M. Klumpes
EDHEC Business School
Date Posted: October 30, 2000
Working Paper Series

Incl. Electronic Paper Incentives Askew?
Regulation, Vol. 27, No.4, pp. 22-28, Winter 2004
William R. Emmons and Gregory E. Sierra
Federal Reserve Bank of St. Louis - Banking Supervision and Regulation and Southern Illinois University Edwardsville
Date Posted: January 25, 2005
Last Revised: March 16, 2010
Accepted Paper Series
109 downloads

Incl. Electronic Paper Incentives and Quality
Wuchun Chi , Dan S. Dhaliwal , Oliver Zhen Li and Tzong-Huei Lin
National Chengchi University (NCCU) - Department of Accounting , University of Arizona - Department of Accounting , National University of Singapore and National Kaohsiung University of Applied Sciences - Department of Accounting
Date Posted: June 09, 2010
Working Paper Series
105 downloads

Incentives and Penalties Related to Earnings Overstatements that Violate GAAP
The Accounting Review, Vol 74, No 4, October 1999
Messod Daniel Beneish
Indiana University Bloomington - Department of Accounting
Date Posted: October 14, 1999
Accepted Paper Series

Incl. Electronic Paper Incentives and Opportunities to Manage Earnings Around Option Grants
Contemporary Accounting Research, Forthcoming
Terry A. Baker , Denton Collins and Austin L. Reitenga
Wake Forest University , Texas Tech University - Area of Accounting and University of Alabama
Date Posted: April 23, 2008
Accepted Paper Series
261 downloads

Incentives and Opportunities for Earnings Management in Initial Public Offerings
Siew Hong Teoh , T.J. Wong and Gita Rao
University of California - Paul Merage School of Business , Chinese University of Hong Kong (CUHK) - School of Accountancy and Colonial Management Associates
Date Posted: September 02, 1999
Working Paper Series

Incl. Electronic Paper Incentives and Governance in Entrepreneurial Firms
Ellen Engel , Elizabeth A. Gordon and Rachel M. Hayes
University of Chicago Booth School of Business , Temple University - Fox School of Business and Management and University of Utah - David Eccles School of Business
Date Posted: May 09, 2001
Working Paper Series
1020 downloads

Incl. Electronic Paper Incentives and Disincentives for New Entrepreneurs in Bangladesh: An Analysis of Income Tax Ordinance 1984
The Bangladesh Accountant, April-June2008
Abid Hossain Khan and Sudipta Bose
affiliation not provided to SSRN and Grameenphone Ltd (Telenor ASA)
Date Posted: May 30, 2010
Accepted Paper Series
31 downloads

Incl. Electronic Paper Incentive System Design Based on Accrual Accounting: A Summary and Analysis
Journal of Management Accounting Research, Forthcoming
Thomas Pfeiffer and Louis Velthuis
University of Vienna - Accounting and Control and Goethe University Frankfurt
Date Posted: April 16, 2010
Last Revised: July 28, 2011
Accepted Paper Series
270 downloads

Incl. Electronic Paper Incentive Properties of Residual Income when there is an Option to Wait
Schmalenbach Business Review, Vol. 57, pp. 3-21, January 2005
Gunther Friedl
Technische Universität München (TUM) - Faculty of Economics and Business Administration
Date Posted: February 04, 2005
Accepted Paper Series
147 downloads

Incl. Electronic Paper Incentive Pay and Managerial Expertise: Get More for Less?
FEMM Working Paper Series No. 03/2003
Christian Lukas
University of Jena - School of Economics and Business Administration
Date Posted: April 30, 2003
Working Paper Series
218 downloads

Incl. Fee Electronic Paper Incentive Contracts Under Imperfect Auditing
Manchester School, Vol. 76, No. 2, pp. 131-159, March 2008
Hsiao-Chi Chen and Shi-Miin Liu
National Taipei University - Department of Economics and affiliation not provided to SSRN
Date Posted: February 07, 2008
Accepted Paper Series
5 downloads

Incentive Contracting and Value-Relevance of Earnings and Cash Flows
Journal of Accounting Research, 2009
Rajiv D. Banker , Rong Huang and Ramachandra (Ram) Natarajan
Temple University - Fox School of Business and Management , City University of New York - Baruch College - Stan Ross Department of Accountancy and University of Texas at Dallas - Department of Accounting & Information Management
Date Posted: January 25, 2009
Accepted Paper Series

Incl. Electronic Paper Incentive Contracting and Value-Relevance of Earnings and Cash Flows
Rajiv D. Banker , Rong Huang and Ramachandra (Ram) Natarajan
Temple University - Fox School of Business and Management , City University of New York - Baruch College - Stan Ross Department of Accountancy and University of Texas at Dallas - Department of Accounting & Information Management
Date Posted: April 27, 2009
Working Paper Series
33 downloads

Incl. Electronic Paper Incentive Compensation and the Quality of Disclosure
Ravi Singh
HBS Negotiations, Organizations and Markets Unit
Date Posted: August 10, 2004
Working Paper Series
944 downloads

Incl. Electronic Paper Incentive Compensation and ESO Expensing Under SFAS No. 123 and 123(R)
Michael S. H. Shih
National University of Singapore (NUS) - Business School
Date Posted: January 11, 2013
Working Paper Series
14 downloads

Incl. Electronic Paper Inaccurate Productive Information in a Model of Adverse Selection and Moral Hazard
Samuel C. A. Pereira
University of Porto - Faculty of Economics
Date Posted: May 22, 2012
Last Revised: October 12, 2012
Working Paper Series
21 downloads

Incl. Electronic Paper In-Sync or Out-of-Sync? The Joint Information in Revenues and Expenses
Zhaoyang Gu , Prem C. Jain and Sundaresh Ramnath
Chinese Univ of Hong Kong - School of Accountancy , Georgetown University - Department of Accounting and Business Law and University of Miami - Department of Accounting
Date Posted: August 22, 2004
Last Revised: August 16, 2012
Working Paper Series
478 downloads

In the Mirror of the Market: The Disciplinary Effects of Company/Fund Manager Meetings
Accounting, Organizations and Society, Vol. 31, 2006
John Dominic Roberts , Paul Sanderson , Richard Barker and John Hendry
University of Cambridge - Judge Business School , University of Cambridge - Centre for Business Research , University of Cambridge - Judge Business School and Brunel University - Brunel Business School
Date Posted: October 20, 2008
Accepted Paper Series

Incl. Electronic Paper In the Eyes of the Beholder: The Rationality of Status Anxiety-Based Decision-Making
Justin L. Davis , Andy Fodor and James S. Doran
Ohio University , Ohio University and Florida State University - Department of Finance
Date Posted: April 28, 2012
Working Paper Series
44 downloads

In the Aftermath of Crisis: The Post-Enron Implications for Spanish University Accounting Educators
European Accounting Review, Vol. 14, No. 2, 2005
Jose A. Gonzalo and Anne M. Garvey
Universidad de Alcala de Henares and Universidad de Alcala de Henares
Date Posted: June 14, 2005
Accepted Paper Series

Incl. Electronic Paper In Search of the 'Lost Capital': A Theory for Valuation, Investment Decisions, Performance Measurement
Frontiers in Finance and Economics, Vol. 9, No. 1, 87-146
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: June 29, 2012
Accepted Paper Series
74 downloads

Incl. Electronic Paper In Search of the 'Lost Capital'. A Theory for Valuation, Investment Decisions, Performance Measurement
Frontiers in Finance and Economics, Forthcoming
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: November 12, 2007
Last Revised: April 02, 2012
Accepted Paper Series
258 downloads

In Search of Strategic Management Accounting: Theoretical and Field Study Perspectives
Management Accounting Research, Vol. 14, No. 3, September 2003
Robin Roslender and Susan J. Hart
affiliation not provided to SSRN and University of Strathclyde, Glasgow - Department of Marketing
Date Posted: September 29, 2003
Accepted Paper Series

In Search of Profits: Measuring Income from the Unrelated Commercial Use of a Tax-exempt Organization's Assets
Accounting Review, Vol 76, April 2001
Richard C. Sansing
Dartmouth College - Tuck School of Business
Date Posted: January 12, 2001
Accepted Paper Series

Incl. Electronic Paper In Search of Management Accounting Theory
Teemu Malmi and Markus Granlund
Aalto University - Department of Accounting and Finance and Turku School of Economics
Date Posted: September 26, 2005
Working Paper Series
2827 downloads

In Search of Management Accounting Theory
European Accounting Review, Forthcoming
Teemu Malmi and Markus Granlund
Aalto University - Department of Accounting and Finance and Turku School of Economics
Date Posted: February 20, 2009
Accepted Paper Series

In Search of Informed Discretion: An Experimental Investigation of Fairness and Trust Reciprocity
Accounting Review, Vol. 87, No. 2, 2012
Victor S. Maas , Marcel Van Rinsum and Kristy L. Towry
Erasmus University Rotterdam (EUR) , RSM Erasmus University and Emory University
Date Posted: December 11, 2008
Last Revised: December 13, 2011
Accepted Paper Series

Incl. Electronic Paper In Search of Corporate Risk Measures to Complete Financial Reporting: The Case of the 'Caldarerie' - Industry
Guido Max Mantovani , Elisa Daniotti and Paolo Gurisatti
Ca' Foscari University in Venice – Department of Management , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: August 31, 2011
Last Revised: November 25, 2011
Working Paper Series
105 downloads

Incl. Electronic Paper In re Silicon Graphics Securities Litigation: Shareholder Wealth Effects of the Interpretation of the Private Securities Litigation Reform Act?s Pleading Standard
University of Michigan Law School, Law and Economics Working Paper No. 99-018
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: December 05, 1999
Working Paper Series
986 downloads

Incl. Electronic Paper In Promises We Trust: Stock Returns and Annual Report Announcements
Rasa Karapandza
EBS Universität für Wirtschaft und Recht - EBS Business School - Department of Finance, Accounting and Real Estate
Date Posted: August 15, 2011
Last Revised: July 11, 2012
Working Paper Series
150 downloads

Incl. Electronic Paper In Praise of Mark to Management: The Need for Three-Dimensional Accounting
James Angel
Georgetown University - Department of Finance
Date Posted: July 19, 2009
Working Paper Series
309 downloads

Incl. Electronic Paper In Our Ivory Towers? The Research-Practice Gap in Management Accounting: An Academic Perspective
Basil P. Tucker and Lee Parker
University of South Australia and affiliation not provided to SSRN
Date Posted: August 16, 2012
Working Paper Series
72 downloads

In Memory of Marshall S. Armstrong: The First Chairman of the Financial Accounting Standards Board
Research in Accounting Regulation, Vol. 19, 2006
Arinola O. Adebayo and Edward N. Coffman
University of South Carolina at Aiken and Virginia Commonwealth University (VCU) - Department of Accounting
Date Posted: November 28, 2006
Accepted Paper Series


 

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