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SSRN eLibrary Search Results
JEL Code: M4
7,017,435 Total downloads
Showing Papers 6,801 - 6,850 of 16,541
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1 2 3 4 ... 331 | Next >
   

Assessment of Corporate Governance Disclosure in the GCC Countries Using the UNCTAD ISAR Benchmark
The Journal of Developing Areas, 50(2):   453-460
Nermeen F. Shehata
The American University in Cairo
Date Posted: July 30, 2016
Accepted Paper Series

Incl. Electronic Paper The Information Content of Analysts' Book Value Per Share Forecasts
Dirk E. Black and Thaddeus Neururer
Tuck School of Business at Dartmouth and Boston University - Questrom School of Business - Department of Accounting
Date Posted: July 30, 2016
Working Paper Series
7 downloads

Understanding Practice and Institutions: A Historical Perspective
Accounting Horizons, Vol. 30, No. 3, 2016
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: July 30, 2016
Accepted Paper Series

Incl. Electronic Paper Using Triangulation to View Internal Audit’s Governance Functioning
Corporate Ownership & Control, Vol. 13, No. 4, pp.287-296, 2016
Christo Ackermann
University of Johannesburg
Date Posted: July 30, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper The State of Internal Audit's Regulatory Mandate
Risk, Governance & Control: Financial Markets and Institutions, Vol. 6, No. 3, pp. 99-105, 2016
Christo Ackermann
University of Johannesburg
Date Posted: July 30, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper Flexibility in Cash Flow Classification Under IFRS: Determinants and Consequences
Elizabeth A. Gordon, Elaine Henry, Bjorn Jorgensen and Cheryl L. Linthicum
Temple University - Department of Accounting, Stevens Institute of Technology, London School of Economics & Political Science (LSE) - Department of Accounting and University of Texas - San Antonio
Date Posted: July 29, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper The Effects of Generalized Trust and Civic Cooperation on the Big N Presence and Audit Fees Across the Globe
W. Robert Knechel, Natalia M. Mintchik, Mikhail Pevzner and Uma Velury
University of Florida - Fisher School of Accounting, University of Cincinnati, University of Baltimore - Merrick School of Business and University of Delaware - Accounting & MIS
Date Posted: July 29, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper The Information Quality Cost of Earnings Management: Evidence from the CDS Market
Aytekin Ertan, Stephen A. Karolyi and Kalin S. Kolev
London Business School, Carnegie Mellon University - Tepper School of Business and Yale School of Management
Date Posted: July 28, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper The Effect of CFO Personal Litigation Risk on Firms’ Disclosure and Accounting Choices
Hagit Levy, Ron Shalev and Emanuel Zur
City University of New York (CUNY) - Stan Ross Department of Accountancy, New York University (NYU) - Leonard N. Stern School of Business and University of Maryland - Robert H. Smith School of Business
Date Posted: July 28, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Effects of Increasing Enforcement on Firm Value and Financial Reporting Quality
Ralf Ewert and Alfred Wagenhofer
University of Graz - Institute of Accounting and Auditing and University of Graz
Date Posted: July 28, 2016
Last Revised: July 29, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper Effectiveness of Shariah Committees in the Malaysian Islamic Financial Institutions: The Practical Perspective
MEI Insight IFS 2
Shamsher Mohamad and Zulkarnain Muhamad Sori

Date Posted: July 28, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Internal Audit Risk Management in Metropolitan Municipalities
Risk, Governance & Control: Financial Markets and Institutions, Vol. 6, No. 3, pp. 45-51, 2016
Christo Ackermann and Ben Marx
University of Johannesburg and University of Johannesburg
Date Posted: July 28, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper Internal Audit Disclosures in Annual Reports of Metropolitan Municipalities in South Africa
Journal of Governance and Regulation, Vol. 5, No. 1, pp. 44-50, 2016
Christo Ackermann, Ben Marx and Houdini Fourie
University of Johannesburg, University of Johannesburg and Nelson Mandela Metropolitan University (NMMU)
Date Posted: July 28, 2016
Accepted Paper Series
1 downloads

Incl. Electronic Paper Crude Inventory Accounting and Speculation in the Physical Oil Market
Ivan Diaz-Rainey, Helen Roberts and David H. Lont
University of Otago - School of Business, University of Otago and University of Otago - Department of Accountancy and Finance
Date Posted: July 28, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Cost of Tax Avoidance: Examining the Role of Product Market Structure
Adnan Anil Isin and Ana Cinta Gonzalez-Cabral
University of Exeter - Tax Administration Research Centre (TARC) and University of Exeter, Tax Administration Research Centre (TARC), Students
Date Posted: July 27, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper The Information Content of Earnings Announcements: New Insights on Intertemporal and Cross-Sectional Behavior
William H. Beaver, Maureen F. McNichols and Zach Zhiguang Wang
Stanford University, Stanford University and University of Illinois at Urbana-Champaign
Date Posted: July 27, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper IPOs, Institutional Complexity, and Management Accounting in Hybrid Organisations: A Field Study in a State-Owned Enterprise in China
Management Accounting Research, Forthcoming
Narisa Tianjing Dai, Zhiyuan Simon Tan, Guliang Tang and Jason Zezhong Xiao
University of International Business and Economics - Business School, University of London, King's College London, Department of Management, University of International Business and Economics and Cardiff University
Date Posted: July 27, 2016
Accepted Paper Series
7 downloads

Does the Onset of CDS Trading Increase Tax Avoidance?
Hyun A. Hong, Gerald J. Lobo, Tharindra Ranasinghe and Ji Woo Ryou
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, University of Houston - C.T. Bauer College of Business, Singapore Management University - School of Accountancy and University of Texas - Rio Grande Valley
Date Posted: July 27, 2016
Working Paper Series

The Timeliness of UK Private Company Financial Reporting: Regulatory and Economic Influences
The British Accounting Review, 48(3), pp. 297-315, 2016
Mark Clatworthy and Michael J. Peel
University of Bristol, Department of Accounting and Finance and Cardiff University - Cardiff Business School
Date Posted: July 27, 2016
Last Revised: July 29, 2016
Accepted Paper Series

Product Market Competition and Managerial Disclosure of Earnings Forecasts: Evidence from Import Tariff Rate Reductions
Accounting Review, Forthcoming
Ying Huang, Ross Jennings and Yong Yu
University of Texas at Austin, University of Texas at Austin - Department of Accounting and University of Texas at Austin
Date Posted: July 27, 2016
Accepted Paper Series

Incl. Electronic Paper Evidence on the Trade-Off between Cost Stickiness and Income Smoothing
Sven Hartlieb and Thomas R. Loy
University of Bamberg and University of Bayreuth - Business Administration
Date Posted: July 27, 2016
Working Paper Series
23 downloads

Incl. Electronic Paper Borrowers’ Accounting Information and Banks’ Lending Decisions
Carlo Maria Gallimberti
Boston College
Date Posted: July 26, 2016
Last Revised: July 27, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper Voluntary Disclosure and Analyst Forecast
European Accounting Review, Forthcoming
Konrad Lang
University of Tuebingen - Department of Managerial Accounting
Date Posted: July 26, 2016
Accepted Paper Series
12 downloads

Client Acceptance and Engagement Pricing Following Auditor Resignations in Family Firms
Auditing: A Journal of Practice & Theory, Forthcoming
Samer Khalil and Mohamad Mazboudi
American University of Beirut and American University of Beirut
Date Posted: July 26, 2016
Accepted Paper Series

Incl. Electronic Paper International Differences in Accounting Practices under IFRS and the Influence of the USA
Isabel Lourenço, Raquel Wille Sarquis, Manuel Castelo Branco and Nuno Magro
Lisbon University Institute (ISCTE-IUL), FEA-USP, University of Porto - Faculty of Economics and University Institute of Lisbon (IUL)
Date Posted: July 26, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper Adoption of Management Accounting Innovations: Organizational Culture Compatibility and Perceived Outcomes
Management Accounting Research, Forthcoming
Christian Ax and Jan Greve
Göteborg University - School of Business, Economics and Law and Örebro University School of Business
Date Posted: July 25, 2016
Last Revised: July 27, 2016
Accepted Paper Series
11 downloads

Extending the Classification of European Countries by Their IFRS Practices: A Research Note
Accounting in Europe, 12(2), pp. 223-232, 2015.
Isabel Lourenço, Raquel Wille Sarquis, Manuel Castelo Branco and Claudio Pais Sr.
Lisbon University Institute (ISCTE-IUL), FEA-USP, University of Porto - Faculty of Economics and Independent
Date Posted: July 24, 2016
Accepted Paper Series

Incl. Electronic Paper An Examination of the Agency Theory Problem of Earnings Management: Is it an Anglo-Saxon Cultural Phenomenon?
International Journal of Critical Accounting, 7(5/6): 487-511, 2015
Ramon P. Rodriguez Jr., Stephen B. Salter and Murphy Smith
Idaho State University, Department of Accounting Middle Tennessee University and Murray State University - Accounting Department
Date Posted: July 24, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper Market Reactions to the Closest Peer Firm's Analyst Revisions
Ole-Kristian Hope and Wuyang Zhao
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: July 23, 2016
Working Paper Series
35 downloads

Incl. Electronic Paper The Interrelation between Audit Quality and Managerial Reporting Choices and Its Effects on Financial Reporting Quality
Evelyn Patterson, Reed Smith and Samuel L. Tiras
Indiana University-Kelley School of Business, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business
Date Posted: July 22, 2016
Working Paper Series
18 downloads

Incl. Electronic Paper Do First Impressions Last? The Impact of Initial Assessments and Subsequent Performance on Promotion Decisions
Dirk E. Black and Marshall D. Vance
Tuck School of Business at Dartmouth and University of Southern California - Leventhal School of Accounting
Date Posted: July 22, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Motivation, Information, Negotiation: Why Fiduciary Accountability Cannot Be Negotiable
Forthcoming in: D. Gordon Smith & Andrew S. Gold, eds., Research Handbook on Fiduciary Law (Edward Elgar, 2016)
Amir N. Licht
Interdisciplinary Center (IDC) Herzliyah - Radzyner School of Law
Date Posted: July 22, 2016
Working Paper Series
10 downloads

The Effects of the European Debt Crisis on Earnings Quality
International Review of Financial Analysis, Vol. 30, 2013
Dimitrios V Kousenidis, Anestis Ladas and Christos Negakis
Aristotle University of Thessaloniki, University of Macedonia - Accounting and Finance and University of Macedonia
Date Posted: July 21, 2016
Accepted Paper Series

The Impact of IFRS on Accounting Quality: Evidence from Greece
Advances in Accounting, Incorporating Advances in International Accounting, Volume 29(1), pp. 108-123, 2013
Panagiotis Dimitropoulos, Dimitrios Asteriou, Dimitrios V Kousenidis and Stergios Leventis
University of Peloponnese, Hellenic Open University, Aristotle University of Thessaloniki and International Hellenic University - School of Economics and Business Administration
Date Posted: July 21, 2016
Accepted Paper Series

Value Relevance of Conservative and Non-Conservative Accounting Information
The International Journal of Accounting, Volume 44, pp. 219-238, 2009
Dimitrios V Kousenidis, Anestis Ladas and Christos Negakis
Aristotle University of Thessaloniki, University of Macedonia - Accounting and Finance and University of Macedonia
Date Posted: July 21, 2016
Accepted Paper Series

Incl. Electronic Paper Proxies and Databases in Financial Misconduct Research
Jonathan M. Karpoff, Allison Koester, D. Scott Lee and Gerald S. Martin
University of Washington - Michael G. Foster School of Business, Georgetown University, University of Nevada, Las Vegas - Lee Business School and American University - Kogod School of Business
Date Posted: July 21, 2016
Working Paper Series
51 downloads

Incl. Electronic Paper An Empirical Investigation of the Adoption Status of New Cost and Management Accounting Techniques Among Kenyan Manufacturing Companies.
Oluyinka Isaiah Ogungbade, Patrick E. Idode and Alade Muyiwa Ezekiel
Afe Babalola University, Bells University of Technology and Adekunle Ajasin University
Date Posted: July 21, 2016
Working Paper Series
3 downloads

Gender Gap and Its Implication on Management Practices: A Lesson from Nigerian Banking Sector
Kayode Samson Oladejo
Joseph Ayo Babalola University (JABU)
Date Posted: July 20, 2016
Working Paper Series

Incl. Electronic Paper Accounting Conservatism Measures and Stock Returns: An empirical comparison of a New Income Statement Based Measure of Conservatism to Existing Measures of Accounting Conservatism
Paige Dunning Bressler
University of West Florida
Date Posted: July 20, 2016
Working Paper Series
12 downloads

Incl. Electronic Paper Sanierungsfusion und Rechnungslegung (Capital-Restructuring Merger and Accounting)
Lukas Mueller, Sanierungsfusion und Rechnungslegung, Zurich/St.Gallen 2008
Lukas Mueller
University of Zurich - Rechtswissenschaftliches Institut (School of Law)
Date Posted: July 19, 2016
Working Paper Series
24 downloads

Incl. Electronic Paper The Dow 30's Compliance with the Provisions of SFAS 159 and 157 For Investments in Equity Securities
Veliota Drakopoulou
Ashford University
Date Posted: July 19, 2016
Working Paper Series
3 downloads

A Relational Perspective on the Contract-Control-Trust Nexus in an Interfirm Relationship
Management Accounting Research, Forthcoming
Reinald A. Minnaar, Ed G. J. Vosselman, Paula M. G. van Veen-Dirks and Muhammad Kaleem Zahir-ul-Hassan
Radboud University Nijmegen, Radboud University Nijmegen, University of Groningen - Faculty of Economics and Business and Zayed University
Date Posted: July 19, 2016
Accepted Paper Series

Incl. Electronic Paper The Impact of Disclosure Quality on Corporate Governance and Earnings Management: Evidence from Companies in Indonesia
International Journal of Economics and Financial Issues, Vol. 6 (S4), Pp. 118-125, July 2016
Citrawati Jatiningrum Sr., Mohamad Ali Abdul-Hamid and Oluwatoyin Muse Johnson Popoola
STMIK Pringsewu, Universiti Utara Malaysia - School of Accountancy and Universiti Utara Malaysia
Date Posted: July 19, 2016
Accepted Paper Series
13 downloads

Incl. Electronic Paper The Influence of Agency Conflict Types I and II on Earnings Management
International Journal of Economics and Financial Issues, Vol. 6 (S4), Pp. 126-132, July 2016
Vince Ratnawati Marbun, Mohamad Ali Abdul-Hamid and Oluwatoyin Muse Johnson Popoola
University of Riau, Universiti Utara Malaysia - School of Accountancy and Universiti Utara Malaysia
Date Posted: July 19, 2016
Accepted Paper Series
10 downloads

Incl. Electronic Paper Capability Component of Fraud and Fraud Prevention in the Saudi Arabian Banking Sector
International Journal of Economics and Financial Issues, Vol. 6 (S4), Pp. 68-71, Forthcoming
Rayaan Baz, Rose Shamsiah Samsudin, Ayoib Che-Ahmad and Oluwatoyin Muse Johnson Popoola
Universiti Utara Malaysia, Universiti Utara Malaysia, College of Business, School of Accountancy, Universiti Utara Malaysia and Universiti Utara Malaysia
Date Posted: July 19, 2016
Accepted Paper Series
7 downloads

Incl. Electronic Paper Does Trading Volume Increase or Decrease Prior To Earnings Announcements?
Sangwan Kim and Steve C. Lim
University of Massachusetts - Boston and Texas Christian University - M.J. Neeley School of Business
Date Posted: July 19, 2016
Working Paper Series
53 downloads

Incl. Electronic Paper Management Earnings Forecasts and Measured Asymmetric Timeliness
Simon Business School Working Paper No. FR 16-04
Michael Dambra, Bryce Schonberger and Charles E. Wasley
SUNY at Buffalo - School of Management, University of Rochester - Simon Business School and University of Rochester - Simon Business School
Date Posted: July 18, 2016
Working Paper Series
29 downloads

Incl. Electronic Paper On the Possibility of Socially Accepted Accounting Standards
Jeremy Bertomeu, Robert P. Magee and Georg Thomas Schneider
City University of New York (CUNY) - Stan Ross Department of Accountancy, Northwestern University and University of Graz
Date Posted: July 18, 2016
Working Paper Series
20 downloads

Risks, Challenges and Value for Money of Public-Private Partnerships
Forthcoming in Financial Accountability & Management
Demi Chung
University of New South Wales (UNSW) - School of Accounting
Date Posted: July 18, 2016
Accepted Paper Series

Incl. Electronic Paper An Analysis of Ethics Articles Published between 2000-2015 in the Journal of Accountancy and the Accounting Review
Journal of Accounting, Ethics and Public Policy, Vol. 17, No. 2, 2016
James H. Thompson and Timothy L. McCoy
Central Washington University and Lamar University
Date Posted: July 17, 2016
Accepted Paper Series
28 downloads


 

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