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Abstracts: 603,757
Full Text Papers: 501,577
Authors: 279,456
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Last 12 months: 10,972,996
Last 30 days: 1,091,134

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SSRN eLibrary Search Results
JEL Code: M4
6,309,069 Total downloads
Showing Papers 7,401 - 7,450 of 15,174
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1 2 3 4 ... 304 | Next >
   


The Qualitative Characteristics of Financial Information, and Managers’ Accounting Decisions: Evidence from IFRS Policy Changes
Accepted for publication in Accounting and Business Research 2015, Forthcoming
Christopher William Nobes and Christian Stadler
University of London - Royal Holloway College and Lancaster University - Department of Accounting and Finance
Date Posted: April 25, 2015
Accepted Paper Series

Incl. Electronic Paper Downside Risk, Capital Flexibility and Operating Leases
Jose M. Carabias
London School of Economics
Date Posted: April 24, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Career Concerns of Banking Analysts
Joanne Horton , George Serafeim and Shan Wu
University of Exeter Business School , Harvard University - Harvard Business School and University of Exeter Business School
Date Posted: April 24, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper The Effect of State Antitakeover Laws on Corporate Tax Avoidance
Xinghua Gao , Yonghong Jia and Chansog (Francis) Kim
Governors State University - College of Business and Public Administration , Governors State University - College of Business and Public Administration and State University of New York (SUNY) at Stony Brook, College of Business
Date Posted: April 24, 2015
Working Paper Series
2 downloads

Bond Yield Spreads and Board of Director Characteristics: The Role of Cross-Acceleration
Anne Beatty and Anthony Meder
Ohio State University (OSU) - Department of Accounting & Management Information Systems and State University of New York at Binghamton - School of Management
Date Posted: April 23, 2015
Working Paper Series

Incl. Electronic Paper Partiendo de un análisis del comportamiento de los mercados de valores: Es adecuado la implementación de las normas internacionales de información financiera en nuestro país? (Based on an Analysis About Behavior of Stock Markets: Is It Right the Implementation of the International Accounting Standard Boards in Our Country?)
Jennifer Lorena Gómez
National University of Colombia
Date Posted: April 23, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Comportamiento financiero de las emisoras colombianas ante MINTIC (Financial Behavior of Colombian Radio Stations for MINTIC)
Luis Fernando Valenzuela
National University of Colombia
Date Posted: April 23, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Revisiting Asymmetric Timeliness Estimates of Conditional Conservatism
Panos N. Patatoukas and Jacob K. Thomas
University of California, Berkeley - Haas School of Business and Yale School of Management
Date Posted: April 23, 2015
Working Paper Series
223 downloads

Incl. Electronic Paper Estimation Bias and Monitoring in Clean Development Mechanism Projects
Hui Chen , Peter Letmathe and Naomi S. Soderstrom
University of Zurich , RWTH Aachen University and University of Colorado at Boulder
Date Posted: April 23, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper The Effect of Information System Precision on Honesty in Managerial Reporting: An Experimental Examination Incorporating Operating Uncertainty
Heba Y. Abdel-Rahim and Douglas E. Stevens
Georgia State University - J. Mack Robinson College of Business and Georgia State University - Robinson College of Business
Date Posted: April 22, 2015
Last Revised: April 23, 2015
Working Paper Series
13 downloads

Incl. Electronic Paper The Impact of Risk Modeling on the Market Perception of Banks’ Estimated Fair Value Gains and Losses for Financial Instruments
Accounting, Organizations and Society, Forthcoming
Gauri Bhat and Stephen G. Ryan
Southern Methodist University (SMU) and New York University (NYU) - Leonard N. Stern School of Business
Date Posted: April 21, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper Accounting Research for the Accounting Profession
Boon Seng Tan
Institute of Singapore Chartered Accountants
Date Posted: April 21, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper A Policy Analysis of Interim Financial Reporting in Singapore
Boon Seng Tan and Harold Teng
Institute of Singapore Chartered Accountants and Centre on Asia and Globalization (CAG) at the Lee Kuan Yew School of Public Policy, National University of Singapore.
Date Posted: April 21, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper On the Convergence of Accounting Standards
Boon Seng Tan
Institute of Singapore Chartered Accountants
Date Posted: April 21, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper The Paradoxical Impact of Corporate Inversions on US Tax Revenue
Rita Nevada Gunn and Thomas Z. Lys
Northwestern University - Kellogg School of Management and Northwestern University - Kellogg School of Management
Date Posted: April 21, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper Modelling Metadata in Central Banks
David M. Bholat
Bank of England
Date Posted: April 20, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Why More Forward-Looking Accounting Standards Can Reduce Financial Reporting Quality
European Accounting Review, Forthcoming
Ralf Ewert and Alfred Wagenhofer
University of Graz - Institute of Accounting and Auditing and University of Graz
Date Posted: April 20, 2015
Accepted Paper Series
15 downloads

Incl. Electronic Paper Understanding Behavioral Aspects of Financial Planning and Investing
Journal of Financial Planning, Volume 28, Issue 3, pp. 22-26
H. Kent Baker and Victor Ricciardi
American University - Kogod School of Business and Goucher College - Department of Business Management
Date Posted: April 20, 2015
Accepted Paper Series
109 downloads

Incl. Electronic Paper Earnings Management through Deferred Taxes Recognized under IAS 12: Evidence from Pakistan
Lahore Journal of Business Vol 03 No. 1 Apr - Sep 2014
Abdul Rafay and Muhammad Mobeen Ajmal
University of Management & Technology (UMT) and University of Management & Technology (UMT)
Date Posted: April 20, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper Political Uncertainty and Cost Stickiness: Evidence from National Elections around the World
Woo-Jong Lee and Jeffrey Pittman
Seoul National University and Memorial University of Newfoundland (MUN) - Faculty of Business Administration
Date Posted: April 20, 2015
Working Paper Series
8 downloads

Are There Adverse Consequences of Mandatory Auditor Rotation? Evidence from the Italian Experience
Auditing: A Journal of Practice & Theory, Vol. 34, No. 1, 2015
Mara Cameran , Jere R. Francis , Antonio Marra II and Angela Kate Pettinicchio
Bocconi University - Department of Accounting , University of Missouri at Columbia , Bocconi University - Department of Accounting and Bocconi University - Department of Accounting
Date Posted: April 20, 2015
Working Paper Series

The Audit Mandatory Rotation Rule: The State of the Art
Journal of Financial Perspectives, Forthcoming
Mara Cameran , Giulia Negri and Angela Kate Pettinicchio
Bocconi University - Department of Accounting , Independent and Bocconi University - Department of Accounting
Date Posted: April 20, 2015
Working Paper Series

Incl. Electronic Paper Non-Recurring Items in Debt Contracts
Anne Beatty , Lin Cheng and Tzachi Zach
Ohio State University (OSU) - Department of Accounting & Management Information Systems , The University of Arizona - Eller College of Management and Ohio State University (OSU) - Fisher College of Business
Date Posted: April 19, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper The Consequences of Writing Not So Readable Responses to SEC Comment Letters
Cory A. Cassell , Lauren M. Cunningham and Ling Lei Lisic
University of Arkansas , University of Tennessee and George Mason University
Date Posted: April 19, 2015
Last Revised: April 24, 2015
Working Paper Series
7 downloads

Gray Matters: Detecting Accounting Student Use of Publisher Test Banks and the Implications for Academic and Professional Organizations
Christine Cheng and D. Larry Crumbley
Louisiana State University and Louisiana State University, Baton Rouge - Department of Accounting
Date Posted: April 19, 2015
Working Paper Series

Incl. Electronic Paper Voluntary vs. Mandatory Management Earnings Forecasts in IPOs
Dimitrios Gounopoulos , Arthur G. Kraft and Frank S. Skinner
University of Sussex, School of Business, Management and Economics , City University London - Cass Business School and Brunel University
Date Posted: April 19, 2015
Working Paper Series
9 downloads

Audit Team Characteristics Matter: How Groups of Individuals Determine Audit Quality
Mara Cameran , Angelo Ditillo and Angela Kate Pettinicchio
Bocconi University - Department of Accounting , Bocconi University - Department of Accounting and Bocconi University - Department of Accounting
Date Posted: April 19, 2015
Working Paper Series

Incl. Electronic Paper Determinants and Consequences of Budget Reallocations: Evidence from the Consumer Goods Industry
Isabella Grabner and Frank Moers
Maastricht University School of Business and Economics and Maastricht University School of Business and Economics
Date Posted: April 18, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Audit Firm Tenure, Bank Complexity and Financial Reporting Quality
Brian Bratten , Monika Causholli and Thomas C. Omer
University of Kentucky - Von Allmen School of Accountancy , University of Kentucky and University of Nebraska at Lincoln - School of Accountancy
Date Posted: April 18, 2015
Working Paper Series
14 downloads

Incl. Electronic Paper Examining the Link between Outsourcing and Performance: The Leverage Effect of the Interactive Use of Management Accounting and Control Systems
Forthcoming in Spanish Journal of Finance and Accounting
Jacobo Gomez-Conde
Universidad Autonoma de Madrid
Date Posted: April 18, 2015
Accepted Paper Series
18 downloads

Incl. Electronic Paper Assessing Goodwill in Hotel Business Case Study: Milcofil SA. Vrancea
Pauna Dan and Filip Luminita Maria
Danubius University and Universitatea Danubius
Date Posted: April 18, 2015
Working Paper Series
3 downloads

Quality versus Quantity: The Role of Mandated IFRS and Reporting Frequency on Financial Analysts’ Information Environment
Andreea Moraru
University of Neuchatel - Institute of Financial Analysis
Date Posted: April 18, 2015
Working Paper Series

Incl. Electronic Paper Examining Key Determinants of International Financial Reporting Standards (IFRS) Adoption in Vietnam: An Institutional Perspective
PhD thesis submitted in fulfillment of the requirements for the degree of Doctor of Philosophy, Swinburne University of Technology, 2014
Duc Hong Thi Phan
RMIT University Vietnam
Date Posted: April 17, 2015
Accepted Paper Series
9 downloads

Incl. Electronic Paper The Relationship between Sustainability Performance and Sustainability Disclosure Quality – Hard Numbers Beat Smooth Talk
University of Zurich, Institute of Business Administration, UZH Business Working Paper No. 355
Katrin Hummel and Christian Schlick
University of Zurich and University of Zurich - Department of Business Administration
Date Posted: April 17, 2015
Working Paper Series
22 downloads

Incl. Electronic Paper The Effect of CEO IT Expertise on the Information Environment: Evidence from Earnings Forecasts and Announcements
Jacob Haislip and Vernon J. Richardson
University of North Texas and University of Arkansas at Fayetteville
Date Posted: April 17, 2015
Working Paper Series
15 downloads

Incl. Electronic Paper Short Selling and Firms’ Disclosure of Bad News: Evidence from Regulation SHO
Greg Clinch , Wei Li and Yunyan Zhang
University of Melbourne - Department of Accounting , University of Melbourne and University of Melbourne
Date Posted: April 17, 2015
Working Paper Series
54 downloads

Addressing Information Needs to Reduce the Audit Expectation Gap: Evidence from Dutch Bankers, Audited Companies and Auditors
International Journal of Auditing (Forthcoming)
Robin Litjens , Joost van Buuren and Ruud Vergoossen
Tilburg University - CentER and Department of Accountancy , Nyenrode Business University and Nyenrode Business University
Date Posted: April 17, 2015
Accepted Paper Series

Incl. Electronic Paper Caracterización de la auditoría de las contraprestaciones a cargo de concesionarios y prestadores de servicios de telecomunicaciones, a la luz de contratos interadministrativos Mintic-Universidad Nacional de Colombia (Audit Characterization of Compensations in Charge of Concessionaries and Telecommunications Service Providers in the Light of Mintic-National University of Colombia's Interadministrative Contracts)
Universidad Nacional de Colombia Working Paper No. 14
Luis Fernando Valenzuela
National University of Colombia
Date Posted: April 16, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Political Contributions and the Auditor-Client Relationship
Frank Heflin and Dana Wallace
Florida State University - College of Business and University of Central Florida - School of Accounting
Date Posted: April 15, 2015
Working Paper Series
22 downloads

Social Trust and Auditor Reporting Conservatism
Deqiu Chen , Li Li , Xuejiao Liu and Gerald J. Lobo
University of International Business and Economics (UIBE) - Business School , University of International Business and Economics (UIBE) , University of International Business and Economics and University of Houston - C.T. Bauer College of Business
Date Posted: April 14, 2015
Working Paper Series

Incl. Electronic Paper Forensic Investigation and Forensic Audit Methodology in a Computerized Work Environment
Godwin Emmanuel Oyedokun
The Chartered Institute of Taxation of Nigeria
Date Posted: April 12, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Funds Statements: The APB Was Twice Behind the Curve
Accounting Historians Journal, Forthcoming
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Date Posted: April 12, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper Análise do Impacto do IFRS em Indicadores Financeiros em Empresas Brasileiras (Analysis of the Impact of IFRS Adoption on Financial Variables for Brazilian Companies)
Marcos Antonio Ferreira , Eduardo Flores , Clarice Carneiro Martins and Joelson Oliveira Sampaio
FIAP , University of Sao Paulo (USP) , University of Sao Paulo (USP) and University of Sao Paulo (USP) - Department of Economics
Date Posted: April 09, 2015
Working Paper Series
11 downloads

Incl. Electronic Paper Particularis de Computis et Scripturis y las Matemáticas Islámicas y Europeas (Particularis of Computis Et Scripturis and Islamic and European Mathematics)
Nohora García
National University of Colombia
Date Posted: April 08, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper The Determinants of Financial Ratio Disclosures and Quality: Evidence from an Emerging Market
International Journal of Accounting and Financial Reporting, Vol. 5, No. 1, 2015
Ben Kwame Agyei-Mensah
Solbridge International School of Business
Date Posted: April 08, 2015
Accepted Paper Series
13 downloads

Incl. Electronic Paper El Reconocimiento Contextual y el Aprendizaje de las Publicaciones Internacionales en Contabilidad (Contextual Recognition and Learning of International Accounting Journals)
Mauricio Gómez Villegas
National University of Colombia - School of Management and Accounting
Date Posted: April 08, 2015
Working Paper Series
7 downloads

Mandatory Disclosure Quality, Inside Ownership, and Cost of Capital
European Accounting Review, Vol. 24, No. 1, pp. 1-29, 2015
John E. Core , Luzi Hail and Rodrigo S. Verdi
Massachusetts Institute of Technology (MIT) - Sloan School of Management , University of Pennsylvania - The Wharton School and Massachusetts Institute of Technology (MIT)
Date Posted: April 07, 2015
Accepted Paper Series

Incl. Electronic Paper Looking Through the Fraud Triangle: A Review and Call for New Directions
Clinton Free
UNSW School of Business
Date Posted: April 07, 2015
Working Paper Series
36 downloads

Can Data Analytics Preprocessing Methods Improve Fraud Prediction?
Johan Perols , Robert M. Bowen , Carsten Zimmermann and Basamba Samba
University of San Diego - School of Business Administration , University of San Diego - School of Business Administration , University of San Diego - School of Business Administration and Independent
Date Posted: April 07, 2015
Working Paper Series

Incl. Electronic Paper Equity Value as a Function of (Eps1, Eps2, Dps1, Bvps, Beta): Concepts and Realities
Prof. James A. Ohlson and Erik Johannesson
Hong Kong Polytechnic University - School of Accounting and Finance and Columbia University - Columbia Business School
Date Posted: April 07, 2015
Working Paper Series
95 downloads


 

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