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Abstracts: 613,830
Full Text Papers: 510,636
Authors: 283,548
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Last 30 days: 896,885

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SSRN eLibrary Search Results
JEL Code: M41
5,132,571 Total downloads
Showing Papers 6,801 - 6,850 of 11,057
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1 2 3 4 ... 222 | Next >
   


Incl. Electronic Paper Transparency, Accounting Discretion and Bank Stability
Economic Policy Review, Forthcoming
Robert M. Bushman
University of North Carolina Kenan-Flagler Business School
Date Posted: June 30, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Non-Financial Information: State of the Art and Research Perspectives Based on a Bibliometric Study
Comptabilité - Contrôle - Audit (Accounting, Auditing and Control), Forthcoming,
Michael H.R. Erkens , Luc Paugam and Hervé Stolowy
Erasmus University Rotterdam - Erasmus School of Economics , ESSEC Business School and HEC Paris (Groupe HEC) - Accounting and Management Control Department
Date Posted: June 29, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper R&D Intensity and the Effective Tax Rate - A Meta-Study
Thomas Belz , Dominik von Hagen and Christian Steffens
University of Mannheim , University of Mannheim - Department of Business Administration and Taxation and University of Mannheim
Date Posted: June 28, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper The Denial of IRS Access to its Adversary's Playbook
South Dakota Law Review, Vol. 60, 232
Allen D. Madison
University of South Dakota Law School
Date Posted: June 27, 2015
Accepted Paper Series
7 downloads

Incl. Electronic Paper Discussant Comments on 'Does the Identity of Engagement Partner Matter? An Analysis of Audit Partner Reporting Decisions'
William Kinney
University of Texas at Austin - Department of Accounting
Date Posted: June 26, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper Investor Valuation of the Abandonment Option: Empirical Evidence from UK Divestitures 1985-1991
Multinational Finance Journal, Vol. 14, No. 3/4, p. 291-317, 2010
Ephraim Clark , Magid Gadad and Patrick Rousseau
Middlesex University Business School , The Academy of Graduate Studies and Institut d'Administration des Entreprises d'Aix-en-Provence (IAE Aix)
Date Posted: June 26, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper Un Procedimiento De Selección De Sub-Muestras De Gran Tamaño De Una Muestra Aleatoria Simple Representativas De La Población De Estudio (A Selection Procedure of High Size Sub-Samples from a Simple Random Sample Representative of the Population)
Juan Manuel Pérez Salamero González , Marta Regúlez-Castillo and Carlos Vidal-Meliá
University of Valencia - Department of Financial Economics , University of the Basque Country - Departamento de Economia Aplicada III (Econometria y Estadistica) and University of Valencia - Department of Financial Economics
Date Posted: June 25, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Discontinuity of Earnings and Earnings Changes Distribution after J-SOX Implementation: Empirical Evidence from Japan
Masahiro Enomoto and Tomoyasu Yamaguchi
Kobe University - Research Institute for Economics & Business Administration and Tohoku Gakuin University - Faculty of Business Administration
Date Posted: June 25, 2015
Last Revised: June 26, 2015
Working Paper Series
15 downloads

Incl. Electronic Paper Accounting-Based Downside Risk, Cost of Capital, and the Macroeconomy
Yaniv Konchitchki , Yan Luo , Mary L. Z. Ma and Feng Wu
University of California, Berkeley - Haas School of Business , Fudan University , York University and Independent
Date Posted: June 24, 2015
Working Paper Series
14 downloads

Incl. Electronic Paper Clarity Begins at Home: Internal Information Asymmetry and External Communication Quality
Chen Chen , Xiumin Martin , Sugata Roychowdhury and Xin Wang
University of Auckland - Business School , Washington University in Saint Louis - Olin School of Business , Boston College and University of Hong Kong - School of Business
Date Posted: June 24, 2015
Working Paper Series
11 downloads

Incl. Electronic Paper The Accrual Anomaly in Europe: The Role of Accounting Distortions
International Review of Financial Analysis, Forthcoming
George A. Papanastasopoulos and Emmanuel D. Tsiritakis
University of Piraeus - Department of Business Administration and University of Piraeus
Date Posted: June 24, 2015
Accepted Paper Series
11 downloads

Board Processes, Cognitive Conflicts and Financial Reporting Quality
Dinithi Ranasinghe , Paul R. Mather and Suzanne Young
University of Otago , La Trobe University and La Trobe University
Date Posted: June 24, 2015
Working Paper Series

Incl. Electronic Paper Gli Indici Di Bilancio Per La Valutazione D'Azienda -- Approcci Teorici E Metodologici (Final Balance Index Analysis -- Methods and Techniques)

Date Posted: June 23, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper Do Strict Regulators Increase the Transparency of the Banking System?
Anna M. Costello , Joao Granja and Joseph Weber
Massachusetts Institute of Technology (MIT) - Department of Accounting , Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: June 21, 2015
Working Paper Series
33 downloads

Incl. Electronic Paper Accounting for KVA Under IFRS 13
Richard David Kenyon and Chris Kenyon
Birmingham City University and Lloyds Banking Group
Date Posted: June 20, 2015
Working Paper Series
26 downloads

Incl. Electronic Paper Beliefs-Driven Price Association
Paul E. Fischer , Mirko Stanislav Heinle and Robert E. Verrecchia
University of Pennsylvania - The Wharton School , University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Date Posted: June 20, 2015
Working Paper Series
17 downloads

Incl. Electronic Paper Can Gown Help Town? Exploring the 'Gap' between Accounting Practice and Academia and Providing a Theory for Why it Exists
Rebecca Bloch , Gary Kleinman and Amanda N. Peterson
Fairfield University - Charles F. Dolan School of Business , Montclair State University and East Carolina University
Date Posted: June 20, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper Accounting Information Systems Alignment and SMEs Performance: A Literature Review
International Journal of Management, Economics and Social Sciences, Vol. 4(2), p. 58, 2015
Dekeng Setyo Budiarto , . Rahmawati and M. Agung Prabowo
PGRI University , Sebelas Maret University - Faculty of Economics and Sebelas Maret University
Date Posted: June 19, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper Management Earnings Forecasts as a Performance Target in Executive Compensation Contracts
Shota Otomasa , Atsushi Shiiba and Akinobu Shuto
Kansai University , Osaka University and University of Tokyo - Graduate School of Economics
Date Posted: June 19, 2015
Working Paper Series
24 downloads

The Impact of Increased Disclosure Requirements and the Standardization of Accounting Practices on Earnings Management Through the Reserve for Income Taxes
Review of Accounting Studies, Vol. 20, No. 1, 2015
Sonja O. Rego , Richard A. Cazier , Xiaoli (Shaolee) Tian and Ryan J. Wilson
Indiana University - Kelley School of Business - Department of Accounting , University of Michigan , Ohio State University (OSU) - Fisher College of Business and University of Oregon - Lundquist College of Business
Date Posted: June 18, 2015
Accepted Paper Series

Incl. Electronic Paper Conforming Tax Avoidance and Capital Market Pressure
Brad A. Badertscher , Sharon P. Katz , Sonja O. Rego and Ryan J. Wilson
University of Notre Dame , Columbia Business School - Accounting, Business Law & Taxation , Indiana University - Kelley School of Business - Department of Accounting and University of Oregon - Lundquist College of Business
Date Posted: June 17, 2015
Working Paper Series
42 downloads

Incl. Electronic Paper One Size Fits All? Stakeholders’ Perceptions of IFRS Adoption Across Europe and Brazil
Cristiane Benetti and Stephanie Thiery-Dubuisson
ICN Business School and ICN Business School
Date Posted: June 17, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper What Turns the Taxman On? The Effect of Tax Aggressiveness and Voluntary Audit on Adjustments to the Tax Returns of Private Companies
Hannu Tapani Ojala , Juha Kinnunen , Lasse Niemi , Pontus Troberg and Jill Collis
Aalto University - Aalto University School of Economics , Aalto University School of Business , Aalto University , Helsinki School of Economics and Brunel University - Brunel Business School
Date Posted: June 16, 2015
Working Paper Series
15 downloads

Incl. Electronic Paper Why Do Owner-Managers of Micro-Companies Opt for Voluntary Audits? The Importance of Debt Providers’ versus Entrepreneurs’ Needs
Hannu Tapani Ojala , Jill Collis , Juha Kinnunen , Lasse Niemi and Pontus Troberg
Aalto University - Aalto University School of Economics , Brunel University - Brunel Business School , Aalto University School of Business , Aalto University and Helsinki School of Economics
Date Posted: June 16, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper A Financial and Public Policy Analysis of the Meat Industry
Hannah Michelle Martin , Katherine Taken Smith and Murphy Smith
Murray State University , Murray State University - College of Business and Murray State University - College of Business
Date Posted: June 16, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper There's No Smoke Without Fire: Does the Context of Earnings Management Contain Information About Future Stock Returns?
Nguyet Thi Minh Nguyen , Abdullah Iqbal and Radha K. Shiwakoti
University of Kent, Canterbury , University of Kent, Canterbury and University of Kent - Canterbury Business School
Date Posted: June 16, 2015
Working Paper Series
27 downloads

Incl. Electronic Paper Big N Auditors and Audit Quality: New Evidence from Quasi-Experiments
John (Xuefeng) Jiang , Isabel Yanyan Wang and K. Philip Wang
Michigan State University , Michigan State University and Michigan State University - Department of Accounting & Information Systems
Date Posted: June 13, 2015
Working Paper Series
93 downloads

Is the January Effect Rational? Insights from the Accounting Valuation Model
Quarterly Review of Economics and Finance, 2015
Kathryn E. Easterday and Pradyot K. Sen
Wright State University and University of Washington Bothell
Date Posted: June 12, 2015
Accepted Paper Series

Incl. Electronic Paper Experienced Executives’ Views of the Effects of R&D Capitalization on Reputation-Driven Real Earnings Management: A Replication of Survey Data from Seybert (2010)
Robert H. Smith School Research Paper No. RHS 2616810
Nicholas Seybert
University of Maryland - Department of Accounting & Information Assurance
Date Posted: June 12, 2015
Last Revised: June 16, 2015
Working Paper Series
66 downloads

Incl. Electronic Paper In Search of Accounting Conservatism at the Macroeconomic Level
Henry Laurion and Panos N. Patatoukas
University of California, Berkeley - Haas School of Business and University of California, Berkeley - Haas School of Business
Date Posted: June 11, 2015
Working Paper Series
24 downloads

Incl. Electronic Paper When Do Auditors Use Specialists’ Work to Develop Richer Problem Representations of Complex Estimates?
Emily E. Griffith
University of Wisconsin - Madison
Date Posted: June 09, 2015
Working Paper Series
33 downloads

Incl. Electronic Paper The Influence of Corporate Social Responsibility on Investment Efficiency and Innovation
Kirsten A. Cook , Andrea M. Romi , Daniela Sanchez and Juan Manuel Sanchez
Texas Tech University - Area of Accounting , Texas Tech University , Texas Tech University - Area of Accounting and Texas Tech University
Date Posted: June 09, 2015
Working Paper Series
104 downloads

Incl. Electronic Paper Compensation Consultant Fees and CEO Pay
Jeh-Hyun Cho , Jeong-Hoon Hyun and Jae Yong Shin
Korea Institute of Public Finance , Seoul National University - College of Business Administration and Seoul National University - College of Business Administration
Date Posted: June 08, 2015
Working Paper Series
32 downloads

Incl. Electronic Paper Asymmetric Timeliness Estimates of Conditional Conservatism: Separating Accounting from Economics
Sunil Dutta and Panos N. Patatoukas
University of California, Berkeley - Haas School of Business and University of California, Berkeley - Haas School of Business
Date Posted: June 07, 2015
Working Paper Series
82 downloads

Incl. Electronic Paper A Critique of SRISK as an Alternative to Regulatory Leverage Ratio
Dov Fischer
Brooklyn College - City University of New York (CUNY)
Date Posted: June 06, 2015
Working Paper Series
17 downloads

Disclosure Practices of Mobile Telecommunication Companies with Special Reference to Grameenphone Ltd. in Bangladesh
Global Disclosure of Economics and Business, Volume 2, No. 1, pp. 61-75
Dr. Taposh Kumar Neogy
Independent
Date Posted: June 06, 2015
Accepted Paper Series

Incl. Electronic Paper The Struggle Over the EU Non-Financial Disclosure Directive
WSI-Mitteilungen, Issue 6, 2015
Daniel P. Kinderman
University of Delaware - Political Science & International Relations
Date Posted: June 06, 2015
Accepted Paper Series
20 downloads

Incl. Electronic Paper Real Activity Forecasts Using Loan Portfolio Information
Urooj Khan and N. Bugra Ozel
Columbia Business School - Accounting, Business Law & Taxation and University of California, Los Angeles (UCLA) - Anderson School of Management
Date Posted: June 06, 2015
Last Revised: June 10, 2015
Working Paper Series
29 downloads

Incl. Electronic Paper Default Clauses in Debt Contracts
Review of Accounting Studies, Forthcoming
Ningzhong Li , Yun Lou and Florin P. Vasvari
University of Texas at Dallas , HEC Paris (Groupe HEC) - Accounting and Management Control Department and London Business School
Date Posted: June 06, 2015
Accepted Paper Series
50 downloads

Incl. Electronic Paper The Associations Among Earnings Quality, Voluntary Disclosure, Information Asymmetry, and Cost of Equity Capital: A Structural Equation Modeling Approach
Lisa A Hinson and Steven Utke
University of Georgia, C. Herman and Mary Virginia Terry College of Business, Students and University of Georgia, J.M. Tull School of Accounting, Students
Date Posted: June 05, 2015
Working Paper Series
77 downloads

Incl. Electronic Paper Tacit Collusion and Voluntary Disclosure: Theory and Evidence from the U.S. Automotive Industry
Jeremy Bertomeu , John Harry Evans III, Mei Feng and Ayung Tseng
CUNY Baruch College , University of Pittsburgh - Katz Graduate School of Business , University of Pittsburgh - Katz Graduate School of Business and Indiana University
Date Posted: June 05, 2015
Working Paper Series
38 downloads

Incl. Electronic Paper Two-Stage Capital Budgeting Under Resource Constraints
Nicole Bastian Johnson , Thomas Pfeiffer and Georg Thomas Schneider
University of Oregon , University of Vienna - Accounting and Control and University of Graz
Date Posted: June 03, 2015
Working Paper Series
17 downloads

Incl. Electronic Paper Other Comprehensive Income: A Review and Directions for Future Research
Tuck School of Business Working Paper No. 2612865
Dirk E. Black
Dartmouth College - Tuck School of Business
Date Posted: June 02, 2015
Working Paper Series
92 downloads

Incl. Electronic Paper Accounting Data, Market Values, and the Cross Section of Expected Returns Worldwide
Harvard Business School Accounting & Management Unit Working Paper No. 15-092
Akash Chattopadhyay , Matthew R. Lyle and Charles C. Y. Wang
Harvard Business School , Kellogg School of Management and Harvard Business School
Date Posted: June 02, 2015
Working Paper Series
185 downloads

Incl. Electronic Paper The Role of Information and Financial Reporting in Corporate Governance: A Review of the Evidence and the Implications for Banking Firms and the Financial Services Industry
Economic Policy Review, Forthcoming
Chris Armstrong , Wayne R. Guay , Hamid Mehran and Joseph Weber
University of Pennsylvania - Accounting Department , University of Pennsylvania - Accounting Department , Federal Reserve Bank of New York and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: June 02, 2015
Accepted Paper Series
145 downloads

The Role of D&O Insurance in Securities Fraud Class Action Settlements
Journal of Law and Economics, Forthcoming
Dain C. Donelson , Justin Hopkins and Christopher G. Yust
University of Texas at Austin - McCombs School of Business , University of Virginia – Darden Graduate School of Business Administration and University of Texas at Austin - McCombs School of Business
Date Posted: June 02, 2015
Accepted Paper Series

Incl. Electronic Paper Predicting the Financial Distress of Non-Banking Companies Listed on the Palestine Exchange (PEX)
Research Journal of Finance and Accounting, Vol. 6, No. 10, 2015
Imad Kutum
Kutum & Associates Inc.
Date Posted: June 01, 2015
Accepted Paper Series
9 downloads

Incl. Electronic Paper Investor Reaction to $Firm or #CEO Use of Social Media for Negative Disclosures
W. Brooke Elliott , Stephanie M. Grant and Frank D. Hodge
University of Illinois at Urbana-Champaign , University of Illinois Urbana-Champaign and University of Washington - Michael G. Foster School of Business
Date Posted: May 31, 2015
Working Paper Series
100 downloads

Incl. Electronic Paper The Effects of Corporate Governance and Product Market Competition on Analysts’ Forecasts: Evidence from the Brazilian Capital Market
The International Journal of Accounting Symposium 2014, Forthcoming
Jose Elias Feres de Almeida and Flávia Zóboli Dalmácio
Federal University of Espirito Santo (UFES) and University of Sao Paulo (USP) - Faculty of Economics, Administration and Accounting of Ribeirão Preto (FEARP)
Date Posted: May 31, 2015
Accepted Paper Series
23 downloads

Incl. Electronic Paper Do Auditors Respond to Management Uncertainty? Evidence from Audit Fees
Kenneth L. Bills , Ling Lei Lisic and Timothy A. Seidel
University of Arkansas , George Mason University and Utah State University
Date Posted: May 30, 2015
Working Paper Series
41 downloads


 

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