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SSRN eLibrary Search Results
JEL Code: M41
4,279,634 Total downloads
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Incl. Fee Electronic Paper Interim Reporting Frequency and Financial Analysts' Expenditures
Journal of Business Finance & Accounting, Vol. 31, No. 1-2, pp. 167-198, January 2004
Kenton K. Yee
Mellon Capital Management
Date Posted: March 23, 2004
Accepted Paper Series
27 downloads

Incl. Fee Electronic Paper The Timeliness of Income Recognition by European Companies: An Analysis of Institutional and Market Complexity
Journal of Business Finance & Accounting, Vol. 31, No. 1-2, pp. 115-148, January 2004
 Ivana Raonic , Stuart McLeay and Ioannis Asimakopoulos
Bangor Business School , University of Sydney and University of Wales, Bangor
Date Posted: March 23, 2004
Accepted Paper Series
15 downloads

Incl. Fee Electronic Paper Regulation of UK Corporate Governance: Lessons from Accounting, Audit and Financial Services
Corporate Governance: An International Review, Vol. 12, No. 1, pp. 107-115, January 2004
 Ian P. Dewing and Peter O. Russell
University of East Anglia (UEA) - School of Management and University of East Anglia (UEA) - School of Management
Date Posted: March 23, 2004
Accepted Paper Series
25 downloads

Incl. Fee Electronic Paper Monitoring Accounting Changes: Empirical Evidence from the Netherlands
Corporate Governance: An International Review, Vol. 12, No. 1, pp. 60-73, January 2004
 Han A. Donker and Auke de Bos
University of Northern British Columbia - School of Business and Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: March 23, 2004
Accepted Paper Series
25 downloads

Incl. Electronic Paper Compensating Employees Below the Executive Ranks: A Comparison of Options, Restricted Stock, and Cash
Stanford University GSB Research Paper No. 1821(R)
 Paul Oyer and Scott Schaefer
Stanford Graduate School of Business and University of Utah - Department of Finance
Date Posted: March 23, 2004
Working Paper Series
290 downloads

Incl. Electronic Paper The Sarbanes-Oxley Act of 2002 and Security Market Behavior: Early Evidence
 Zabihollah Rezaee and Pankaj K. Jain
University of Memphis - School of Accountancy and University of Memphis - Fogelman College of Business and Economics
Date Posted: March 22, 2004
Working Paper Series
2597 downloads

Incl. Electronic Paper The Valuation of Domestic and Foreign Earnings and the Impact of Investor Sophistication
 Jeffrey L. Callen , Ole-Kristian Hope and Dan Segal
University of Toronto - Rotman School of Management , University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Date Posted: March 18, 2004
Working Paper Series
382 downloads

Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market
Journal of Accounting Research, 2004
 Sattar Mansi , William F. Maxwell and Darius P. Miller
Virginia Polytechnic Institute & State University , SMU - Cox School and Southern Methodist University (SMU) - Edwin L. Cox School of Business
Date Posted: March 16, 2004
Accepted Paper Series

Incl. Fee Electronic Paper Stock Price Response to News of Securities Fraud Litigation: An Analysis of Sequential and Conditional Information
Abacus, Vol. 40, No. 1, pp. 21-48, February 2004
 Paul A. Griffin , Joseph Grundfest and Michael A. Perino
University of California, Davis - Graduate School of Management , Stanford University Law School and St. John's University School of Law
Date Posted: March 15, 2004
Accepted Paper Series
37 downloads

Incl. Fee Electronic Paper The Profits of the Dutch East India Company's Japan Trade
Abacus, Vol. 40, No. 1, pp. 49-75, February 2004
 Kees Camfferman and T. E. Cooke
Free University of Amsterdam and University of Exeter Business School
Date Posted: March 15, 2004
Accepted Paper Series
14 downloads

Lawyers as Whistle-Blowers in a Post Enron World
Research in Accounting Regulation, Vol. 17, 2004
 Robert P. Lawry
Case Western Reserve University - School of Law
Date Posted: March 15, 2004
Accepted Paper Series

Incl. Electronic Paper Performance Measure Properties and Incentives
IZA Discussion Paper No. 1356
 Michael Gibbs , Kenneth A. Merchant , Wim A. Van der Stede and Mark E. Vargus
University of Chicago Booth School of Business , University of Southern California - Leventhal School of Accounting , London School of Economics & Political Science (LSE) and University of Texas at Dallas - Department of Accounting & Information Management
Date Posted: March 15, 2004
Working Paper Series
1295 downloads

Incl. Electronic Paper SFAS 123 Stock-Based Compensation Expense and Equity Market Values
Research Paper Series Paper No. 1694(R)
 David Aboody , Mary E. Barth and Ron Kasznik
University of California, Los Angeles (UCLA) - Accounting Area , Stanford University - Graduate School of Business and Stanford Graduate School of Business
Date Posted: March 14, 2004
Working Paper Series
1897 downloads

Incl. Electronic Paper Country-Specific Risk and the Cost and Benefit of Audit Quality: Evidence from Israeli Initial Public Offerings in the United States
International Journal of Auditing, Vol. 6, No. 3, pp. 249-264, November 2002
 Edward B. Douthett Jr. and Kooyul Jung
George Mason University - Accounting Program and Korea Advanced Institute of Science and Technology (KAIST)
Date Posted: March 11, 2004
Accepted Paper Series
289 downloads

Taxes, Keiretsu Affiliation, and Income Shifting
Journal of Accounting & Economics, Vol. 37, No. 2, pp. 203-228, June 2004
 Jeffrey D. Gramlich , Piman Limpaphayom and S. Ghon Rhee
University of Southern Maine - School of Business , Sasin GIBA of Chulalongkorn University and University of Hawaii at Manoa - Shidler College of Business
Date Posted: March 11, 2004
Accepted Paper Series

Incl. Fee Electronic Paper Impact of Intelligent Decision Aids on Expert and Novice Decision-Makers' Judgments
Accounting and Finance, Vol. 44, pp. 1-26, March 2004
 Vicky Arnold , Philip A. Collier , Steve G. Sutton and Stewart A. Leech
University of Central Florida - College of Business Administration , University of Melbourne - Department of Accounting and Business Information Systems , University of Central Florida - College of Business Administration and University of Melbourne - Department of Accounting and Business Information Systems
Date Posted: March 10, 2004
Accepted Paper Series
23 downloads

The Effect of Potential Environmental Liabilities on Earnings Response Coefficients
Journal of Accounting, Auditing and Finance, Forthcoming
 Benjamin B. Bae and Heibatollah Sami
Virginia Commonwealth University and Lehigh University
Date Posted: March 10, 2004
Accepted Paper Series

Performance Matched Discretionary Accrual Measures
Journal of Accounting & Economics, Vol. 39, No. 1, 2005
 S.P. Kothari , Andrew J. Leone and Charles E. Wasley
Massachusetts Institute of Technology (MIT) - Sloan School of Management , University of Miami and University of Rochester - Simon School of Business
Date Posted: March 10, 2004
Accepted Paper Series

Incl. Fee Electronic Paper The Impact of the Type of Accounting Standards on Judgments
Abacus, Vol. 40, No. 1, pp. 76-93, February 2004
 Jim Psaros and Ken Trotman
University of Newcastle - Faculty of Business and Law and University of New South Wales (UNSW) - School of Accounting
Date Posted: March 10, 2004
Accepted Paper Series
28 downloads

Incl. Electronic Paper Local Analyst Earnings Forecast Advantages in Europe

 Steven F. Orpurt
Arizona State University
Date Posted: March 09, 2004
Working Paper Series
409 downloads

Incl. Electronic Paper Audit Fees and Nonaudit Fees in the Governmental Sector: A Self-Selection Analysis
Research in Government and Nonprofit Accounting, Vol. 10, pp. 65-86, 1999
 Randal J. Elder , Susan C. Kattelus and Edward B. Douthett Jr.
Syracuse University , Eastern Michigan University and George Mason University - Accounting Program
Date Posted: March 09, 2004
Accepted Paper Series
400 downloads

Incl. Electronic Paper Quantitative Materiality Perspectives and Auditors' Disposition of Detected Misstatements
 Mark W. Nelson , Zoe-Vonna Palmrose and Steven D. Smith
Cornell University - Samuel Curtis Johnson Graduate School of Management , University of Southern California and Brigham Young University
Date Posted: March 08, 2004
Working Paper Series
758 downloads

Incl. Electronic Paper Earnings Management Through Transaction Structuring: Contingent Convertible Debt and Diluted EPS
 Carol A. Marquardt and Christine I. Wiedman
CUNY – Baruch College and University of Waterloo
Date Posted: March 08, 2004
Working Paper Series
942 downloads

Incl. Electronic Paper Profit Measurement - New Principle
 Jan F. Jacobs
JBA-Databank
Date Posted: March 08, 2004
Accepted Paper Series
638 downloads

Incl. Fee Electronic Paper Harmonization and the Conceptual Framework: An International Perspective
Abacus, Vol. 39, pp. 375-387, October 2003
 Stewart Jones and Peter Wolnizer
University of Sydney – School of Business and University of Sydney - Discipline of Accounting and Business Law
Date Posted: March 08, 2004
Accepted Paper Series
44 downloads

Auditors' Risk Management and Reputation Building in the Post-Enron Environment: An Examination of Earnings Conservatism of Former Andersen Clients
 Gopal V. Krishnan
American University
Date Posted: March 07, 2004
Working Paper Series

Earnings Informativeness and Strategic Disclosure: An Empirical Examination of 'Pro Forma' Earnings
Accounting Review, July 2004
 Barbara A. Lougee and Carol A. Marquardt
University of San Diego - School of Business Administration and CUNY – Baruch College
Date Posted: March 05, 2004
Accepted Paper Series

Incl. Fee Electronic Paper The CF and Accounting Standards: The Persistence of Discrepancies
Abacus, Vol. 39, pp. 298-309, October 2003
 Janice Loftus
University of Sydney - School of Business
Date Posted: March 04, 2004
Accepted Paper Series
23 downloads

Incl. Fee Electronic Paper An Evolving Conceptual Framework?
Abacus, Vol. 39, pp. 279-297, October 2003
 Graeme Dean and Frank Clarke
University of Sydney - Discipline of Accounting and Business Law and University of Newcastle, Australia - Department of Accounting & Finance
Date Posted: March 04, 2004
Accepted Paper Series
34 downloads

Incl. Electronic Paper A Review of Experimental and Archival Conflicts-of-Interest Research in Auditing
 Mark W. Nelson
Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: March 03, 2004
Working Paper Series
651 downloads

Incl. Electronic Paper Does Auditor Compensation Lower Market Liquidity?
 N. Asli Ascioglu , Shantaram P. Hegde and John B. McDermott
Bryant University - Department of Finance , University of Connecticut - School of Business and Fairfield University - Charles F. Dolan School of Business
Date Posted: March 03, 2004
Working Paper Series
292 downloads

The Walk-Down to Beatable Analyst Forecasts: The Role of Equity Issuance and Insider Trading Incentives
Contemporary Accounting Research, Vol. 21, No. 4, pp. 885-924
 Siew Hong Teoh and Peter D. Wysocki
University of California - Paul Merage School of Business and University of Miami - School of Business Administration
Date Posted: March 03, 2004
Accepted Paper Series

Incl. Fee Electronic Paper A Statement of Accounting Concepts for Level 1 of the Conceptual Framework?
Abacus, Vol. 39, pp. 398-414, October 2003
 John Staunton
University of New England (Australia) - Department of Accounting and Finance Studies
Date Posted: March 03, 2004
Accepted Paper Series
24 downloads

Incl. Fee Electronic Paper The Conceptual Framework as a Coherent System for the Development of Accounting Standards
Abacus, Vol. 39, pp. 310-324, October 2003
 Brian Booth
University of New South Wales (UNSW) - School of Accounting
Date Posted: March 03, 2004
Accepted Paper Series
36 downloads

Incl. Electronic Paper Creditors' and Shareholders' Reporting Demands in Public Versus Private Firms: Evidence from Europe
AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers, Contemporary Accounting Research, Forthcoming
 Erik Peek , Rick Cuijpers and Willem Buijink
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) , University of Maastricht - Department of Accounting and Information Management and Tilburg University - Department of Accounting & Accountancy
Date Posted: March 03, 2004
Last Revised: September 18, 2009
Accepted Paper Series
1078 downloads

Incl. Electronic Paper Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to US Earnings?
 Mark H. Lang , Jana Smith Raedy and Wendy M. Wilson
University of North Carolina at Chapel Hill , University of North Carolina at Chapel Hill and Southern Methodist University (SMU) - Edwin L. Cox School of Business
Date Posted: March 03, 2004
Working Paper Series
1069 downloads

Incl. Electronic Paper The Effects of Corporate Governance on Firms' Credit Ratings
 Hollis Ashbaugh Skaife , Daniel W. Collins and Ryan LaFond
University of Wisconsin, Madison - Department of Accounting and Information Systems , University of Iowa - Department of Accounting and BlackRock
Date Posted: March 03, 2004
Working Paper Series
2570 downloads

Incl. Electronic Paper The Reputational Consequences of Disclosure
I.V.I.E Working Paper No. EC 2004-10
 Monica Espinosa Blasco and Marco Trombetta
Universidad de Alicante and Fundación Instituto de Empresa, S.L. - IE Business School
Date Posted: March 02, 2004
Working Paper Series
334 downloads

Incl. Electronic Paper Beyond GAAP
Regulation, Vol. 26, No. 3, Fall 2003
 Peter J. Wallison and Robert E. Litan
American Enterprise Institute (AEI) and Ewing Marion Kauffman Foundation
Date Posted: March 02, 2004
Accepted Paper Series
206 downloads

How Do Analysts Use Their Earnings Forecasts in Generating Stock Recommendations?
Accounting Review, Vol. 79, No. 1, pp. 25-50, January 2004
 Mark Thomas Bradshaw
Boston College
Date Posted: March 02, 2004
Accepted Paper Series

Incl. Electronic Paper New Technology Can Help Avoid a Second Enron
Regulation, Vol. 26, No. 3, pp. 62-67, Fall 2003
 R.T. McNamar
Cato Institute
Date Posted: March 02, 2004
Accepted Paper Series
398 downloads

Incl. Electronic Paper The Impact of Mandated Disclosure on Performance-Based CEO Compensation
Contemporary Accounting Research, Vol. 21, No. 2
 Jane Craighead , Michel Magnan and Linda Thorne
Mercer Human Resource Consulting , Concordia University - Department of Accountancy and York University - Schulich School of Business
Date Posted: February 29, 2004
Accepted Paper Series
523 downloads

Incl. Electronic Paper Asymmetric Sensitivity of CEO Cash Compensation to Stock Returns
Simon School, University of Rochester, Research Paper No. FR 06-04
 Andrew J. Leone , Joanna Shuang Wu and Jerold L. Zimmerman
University of Miami , Simon Graduate School of Business, University of Rochester and University of Rochester - Simon School of Business
Date Posted: February 29, 2004
Working Paper Series
803 downloads

Auditing's Involvement in Initial Public Offering Success
 Gary K. Taylor and David D. Williams
University of Alabama - Culverhouse College of Commerce & Business Administration and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: February 28, 2004
Working Paper Series

Permanently Reinvested Foreign Earnings, Taxes, and Earnings Management
The Accounting Review, July 2004
 Linda K. Krull
University of Oregon
Date Posted: February 27, 2004
Accepted Paper Series

Incl. Electronic Paper Financial Reporting Transparency and Earnings Management
 James E. Hunton , Robert Libby and Cheri R. Mazza
Bentley University - Department of Accountancy , Cornell University - Samuel Curtis Johnson Graduate School of Management and Fordham University - Accounting Area
Date Posted: February 27, 2004
Working Paper Series
4772 downloads

Incl. Electronic Paper Why is the Accrual Anomaly not Arbitraged Away?
 Christina A. Mashruwala , Shivaram Rajgopal and Terry J. Shevlin
Baruch College - City University of New York , Emory University - Goizueta Business School and University of California-Irvine
Date Posted: February 27, 2004
Working Paper Series
871 downloads

A Multidimensional Framework for Financial-Economic Decisions
Journal of Multi-Criteria Decision Analysis, Vol. 11, pp. 111-124, 2002
 Winfried G. Hallerbach and J. Spronk
Robeco Asset Management, Quantitative Strategies and Erasmus Research Institute of Management (ERIM)
Date Posted: February 25, 2004
Accepted Paper Series

Incl. Electronic Paper An Equivalent Form of the Residual Income Valuation Model
 Richard P. Brief
New York University
Date Posted: February 24, 2004
Working Paper Series
813 downloads

Incl. Electronic Paper Upgrades Vs. Downgrades: The Impact on Access to Information and Analysts' Forecast Accuracy
 Shuping Chen and Dawn A. Matsumoto
University of Texas at Austin - Red McCombs School of Business and University of Washington - Department of Accounting
Date Posted: February 23, 2004
Working Paper Series
440 downloads


 

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