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Full Text Papers: 398,394
Authors: 228,766
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Last 30 days: 844,040

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SSRN eLibrary Search Results
JEL Code: M4
5,336,909 Total downloads
Showing Papers 7,451 - 7,500 of 13,135
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Incl. Electronic Paper What Impedes Oil and Gas Companies’ Transparency?
Paul M. Healy , George Serafeim and Venkat Kuppuswamy
Harvard Business School , Harvard University - Harvard Business School and Harvard University - Technology & Operations Management Unit
Date Posted: November 19, 2011
Working Paper Series
79 downloads

Incl. Electronic Paper A Sorry State of Affairs: The Problems with Financial Ratio Education
Mankin, J. A. & Jewell, J. J. (In Press) A Sorry State of Affairs: The Problems with Financial Ratio Education, Academy of Educational Leadership Journal
Jeffrey A. Mankin and Jeffrey Jay Jewell
Lipscomb University and Lipscomb University
Date Posted: October 03, 2012
Accepted Paper Series
78 downloads

Incl. Electronic Paper Berkshire Hathaway Inc. - Intercorporate Investments
Darden Case No. UVA-C-2240
Luann J. Lynch
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
78 downloads

Incl. Electronic Paper Cross-Border Intra-Group Hybrid Finance and International Taxation
WU International Taxation Research Paper Series No. 2012-01 , SFB International Tax Coordination Discussion Paper No. 33
Eva Eberhartinger , Erich Pummerer and Andreas Florian Göritzer
Vienna University of Economics and Business Administration , University of Innsbruck - Department of Accounting, Auditing and Taxation and CONFIDA Klagenfurt Steuerberatungsgesellschaft mbH
Date Posted: February 12, 2013
Working Paper Series
78 downloads

Incl. Electronic Paper Earnings Management and Contests for Control: An Analysis of European Family Firms
Journal of CENTRUM Cathedra, Vol. 4, Issue 1, pp. 100-120, 2011
Mauricio Jara and Felix J. Lopez
Universidad Católica de la Santísima Concepción and University of Valladolid
Date Posted: April 11, 2011
Last Revised: March 11, 2012
Accepted Paper Series
78 downloads

Incl. Electronic Paper Engaging Auditors: Field Investigation of a Courtship
CAAA Annual Conference 2010, University of Alberta School of Business Research Paper No. 2013-1013
Krista J. Fiolleau , Kris J. Hoang , Karim Jamal and Shyam Sunder
University of Alberta - Department of Accounting, Operations & Information Systems , Tulane University - Freeman School of Business , University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management
Date Posted: January 06, 2010
Last Revised: June 12, 2013
Working Paper Series
78 downloads

Equity Compensation and Tax Sheltering: Are They Negatively Related due to Incentives or Tax Benefits?
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Jeri K. Seidman and Bridget Stomberg
University of Texas at Austin - McCombs School of Business and University of Texas at Austin
Date Posted: August 05, 2011
Last Revised: July 18, 2012
Working Paper Series
78 downloads

Incl. Electronic Paper Ethics and Tax Evasion: A Comparative Study of Utah and Florida Opinion
Robert W. McGee and Sheldon R. Smith
Fayetteville State University and Utah Valley University - Department of Accounting
Date Posted: May 11, 2008
Working Paper Series
78 downloads

Incl. Electronic Paper How and Why is Neutral Fair Value Accounting Hindered in Banks: A South African Case Study
Phillip de Jager
University of Cape Town - Department of Finance and Tax
Date Posted: June 19, 2012
Last Revised: June 23, 2012
Working Paper Series
78 downloads

Incl. Electronic Paper Illusion of Growth: Merger-Related Transitory Growth and Its Implications for Growth and Accrual Mispricing
Daniel W. Collins and Jaewoo Kim
University of Iowa - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Date Posted: November 09, 2012
Working Paper Series
78 downloads

Incl. Electronic Paper Limiting the Effect of Attribution and Construal Errors on Strategy Evaluation Using a Strategic Performance Measurement System
CAAA Annual Conference 2012
Lan Guo , Theresa Libby , Bernard Wong-On-Wing and Yang Dan
Wilfrid Laurier University , University of Waterloo - School of Accounting and Finance , Washington State University and affiliation not provided to SSRN
Date Posted: January 12, 2012
Working Paper Series
78 downloads

Incl. Electronic Paper Litigation Risk and Agency Costs: Evidence from Nevada Corporate Law
Dain C. Donelson and Christopher G. Yust
University of Texas at Austin - McCombs School of Business and University of Texas at Austin - McCombs School of Business
Date Posted: November 30, 2012
Last Revised: March 08, 2013
Working Paper Series
78 downloads

Incl. Electronic Paper Managerial Share Ownership and Operating Performance: Do Independent and Executive Directors Have Different Incentives?
Australian Journal of Management, 2012 Forthcoming, Finance and Corporate Governance Conference 2010 Paper
Arifur Khan , Paul R. Mather and Balasingham Balachandran
Deakin University - School of Accounting, Economics and Finance , La Trobe University and La Trobe University - Department of Finance
Date Posted: September 06, 2012
Accepted Paper Series
78 downloads

Incl. Electronic Paper Opportunity Cost, Excess Profit, and Counterfactual Conditionals
Frontiers in Finance and Economics, 2009, 6(1) (April) 118−154,
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: November 11, 2007
Last Revised: July 14, 2009
Accepted Paper Series
78 downloads

Incl. Electronic Paper Relationship-Specificity, Contract Enforceability, and Income Smoothing
Accounting Review, Forthcoming, Rotman School of Management Working Paper No. 2213827
Yiwei Dou , Ole-Kristian Hope and Wayne B. Thomas
New York University (NYU) - Department of Accounting, Taxation & Business Law , University of Toronto - Rotman School of Management and University of Oklahoma, Michael F. Price College of Business
Date Posted: February 09, 2013
Accepted Paper Series
78 downloads

Incl. Fee Electronic Paper Tests of Control in the Audit Risk Model: Effective? Efficient?
International Journal of Auditing, Vol. 8, No. 2, pp. 185-194, July 2004
Hans Blokdijk
Vrije Universiteit Amsterdam
Date Posted: August 23, 2004
Accepted Paper Series
78 downloads

Incl. Electronic Paper The Demand for Audit in Private Firms: Recent Large-Sample Evidence from the UK
European Accounting Review, Forthcoming
Elisabeth Dedman and Clive S. Lennox
Warwick Business School and Nanyang Technological University
Date Posted: January 26, 2013
Accepted Paper Series
78 downloads

Incl. Electronic Paper The Effect of Foreign Reinvestment and Financial Reporting Incentives on Cross-Jurisdictional Income Shifting
Contemporary Accounting Research, Vol. 29, No. 3, pp. 928-955, Fall 2012
Kenneth J. Klassen and Stacie Kelley Laplante
University of Waterloo - School of Accounting and Finance and University of Georgia
Date Posted: June 13, 2011
Last Revised: March 01, 2013
Accepted Paper Series
78 downloads

Incl. Electronic Paper The Problem of Management Control Through Design in an Evolutionary World
Bernard Verstegen
Open University of the Netherlands
Date Posted: January 14, 2010
Last Revised: January 28, 2010
Working Paper Series
78 downloads

Incl. Electronic Paper The Role of Institutional and Economic Factors in the Strategic Use of Non-GAAP Disclosures to Beat Earnings Benchmarks
Helena Isidro and Ana Cristina Marques
ISCTE IUL Business School and NOVA School of Business and Economics
Date Posted: October 07, 2011
Last Revised: March 15, 2013
Working Paper Series
78 downloads

Incl. Electronic Paper Accounting Comparability and Bank Loan Contracting
Rotman School of Management Working Paper No. 2138202, CAAA Annual Conference 2013
Xiaohua Fang , Yutao Li , Baohua Xin and Wenjun Zhang
Georgia State University - J. Mack Robinson College of Business , University of Lethbridge , University of Toronto - Rotman School of Management and Dalhousie University
Date Posted: August 31, 2012
Last Revised: January 20, 2013
Working Paper Series
77 downloads

Incl. Electronic Paper Accounting for Globalization: Evaluating the Effectiveness of Country-by-Country Reporting
Employment, Work and Finance Working Paper No. 12-08
Dariusz Wojcik
University of Oxford, St. Peter's College
Date Posted: October 18, 2012
Working Paper Series
77 downloads

Incl. Electronic Paper Audit Committees on Canada’s 'Big Board' Fall into Line; Little Guys Continue to Lag
Steven Salterio
Queen's University - School of Business
Date Posted: October 19, 2009
Working Paper Series
77 downloads

Incl. Electronic Paper Balanced Scorecard Attributes: Key Determinant and Perceived Benefits
Global Journal of Business Research, v. 7 (2) pp. 1-8, 2013
Wasatorn Shutibhinyo
Chulalongkorn University
Date Posted: January 29, 2013
Accepted Paper Series
77 downloads

Incl. Electronic Paper Benchmarking the Accounting and Finance Functions of Hong Kong Firms
Journal of Business and Economics Research, Vol. 1, No. 9, pp. 19-34, 2003
Steven P. Landry , Terrance Jalbert and Canri Chan
Naval Postgraduate School , University of Hawaii at Hilo - Department of Business Administration and affiliation not provided to SSRN
Date Posted: August 26, 2009
Last Revised: May 10, 2011
Accepted Paper Series
77 downloads

Incl. Electronic Paper Binary Controls for the Corporate Marginal Tax Rate
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
George A. Plesko
University of Connecticut School of Business
Date Posted: August 05, 2011
Working Paper Series
77 downloads

Incl. Electronic Paper Can Environmental Insurance Succeed Where Other Strategies Fail? The Case of Underground Storage Tanks
Howard Kunreuther , Alexander Pfaff and Haitao Yin
University of Pennsylvania - The Wharton School - Center for Risk Management , Duke University - Policy, Economics, Environment and University of Michigan - Erb Institute for Global Sustainable Enterprises
Date Posted: September 10, 2008
Last Revised: May 08, 2012
Working Paper Series
77 downloads

Incl. Electronic Paper Corporate Investment and Changes in CEO Stock Option Grants
ECGI - Finance Working Paper No. 360
Vasiliki E. Athanasakou , Daniel Ferreira and Lisa Goh
London School of Economics & Political Science (LSE) - Department of Accounting , London School of Economics & Political Science (LSE) - Department of Finance and London School of Economics & Political Science (LSE) - Department of Accounting
Date Posted: May 04, 2013
Last Revised: June 01, 2013
Working Paper Series
77 downloads

Incl. Electronic Paper Cost of Debt Capital and Audit in Spanish SMEs
David Huguet and Juan L. Gandía
University of Valencia - Department of Accounting and University of Valencia - Department of Accounting
Date Posted: November 10, 2012
Last Revised: June 13, 2013
Working Paper Series
77 downloads

Incl. Electronic Paper Framing Decisions
Ionica (Costache) Munteanu
Alexandru Ioan Cuza University - Faculty of Economics and Business Administration
Date Posted: April 16, 2009
Last Revised: April 24, 2009
Working Paper Series
77 downloads

Incl. Electronic Paper Measuring Intentional Manipulation: A Structural Approach
Chicago Booth Research Paper No. 13-45
Anastasia A. Zakolyukina
University of Chicago - Booth School of Business
Date Posted: March 31, 2013
Last Revised: April 22, 2013
Working Paper Series
77 downloads

Incl. Electronic Paper Measuring the Risk of Firms with Sensitivity Analysis
Studia Universitatis Review, No. 15/2005
Carmen Gabriela Sirbu
Danubius University, Romania
Date Posted: December 10, 2008
Working Paper Series
77 downloads

Incl. Electronic Paper Neue Rechnungslegungsnormen im Handelsrecht (New Accounting Standards in Commercial Law)
Martin Gelter, NEUE RECHNUNGSLEGUNGSNORMEN IM HANDELSRECHT, Verlag Österreich, 2001 ,
Martin Gelter
Fordham University School of Law
Date Posted: August 25, 2011
Last Revised: August 26, 2011
Accepted Paper Series
77 downloads

Incl. Electronic Paper Pricing Audit- and Non-Audit Services for Strategic Alliances: An Incomplete Contract Perspective
Sebahattin Demirkan and Nan Zhou
Suffolk University - Sawyer School of Management and State University of New York at Binghamton - School of Management
Date Posted: May 28, 2012
Working Paper Series
77 downloads

Incl. Electronic Paper Properties of the Variance of Analysts' Forecast of Earnings in Good-News and Bad-News Environments: Theory, Evidence and Usefulness
Davit Adut , Pradyot K. Sen and Praveen Sinha
University of Cincinnati - Department of Accounting , University of Washington Bothell and California State University, Long Beach
Date Posted: September 20, 2008
Working Paper Series
77 downloads

Incl. Electronic Paper Some Ethical Reasons for Eliminating the Common Body of Knowledge Requirement for the MS Degrees in Accounting and Taxation
Journal of Accounting, Ethics & Public Policy, Vol. 2, No. 3 (Summer 1999), 681-689
Robert W. McGee
Fayetteville State University
Date Posted: October 05, 2000
Accepted Paper Series
77 downloads

Incl. Electronic Paper The Australian Mining Industry'S Sustainability Reporting: An Examination of Legitimation Strategies
Presented to The 4th Asia Pacific Interdisciplinary Research in Accounting Conference, 4-6 July 2004, Singapore
Kittiya Yongvanich and James Guthrie
Ramkhamhaeng University and Macquarie University - Department of Accounting and Finance
Date Posted: March 17, 2009
Accepted Paper Series
77 downloads

Incl. Electronic Paper The Effects of Analysts’ Access to Management’s Private Information and the Precision of Publicly Available Information on Analyst Forecast Accuracy
Sami Keskek , Linda A. Myers , Thomas C. Omer and Marjorie K. Shelley
University of Arkansas - Sam M. Walton College of Business , University of Arkansas , University of Nebraska-Lincoln and Texas A&M University - Department of Accounting
Date Posted: September 25, 2012
Working Paper Series
77 downloads

Incl. Electronic Paper The Market’s Reaction to Unexpected Earnings Thresholds
Journal of Business Finance and Accounting, Forthcoming
Don Herrmann , Ole-Kristian Hope , Jeff L. Payne and Wayne B. Thomas
Oklahoma State University - Stillwater - School of Accounting , University of Toronto - Rotman School of Management , University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma, Michael F. Price College of Business
Date Posted: August 08, 2010
Accepted Paper Series
77 downloads

Incl. Electronic Paper Accounting Leadership - Controllers Managing Change
John E. Simms and Stephanie George
University of St. Thomas and University of Saint Thomas, Houston, TX
Date Posted: August 18, 2011
Working Paper Series
76 downloads

Incl. Electronic Paper Ann Taylor Stores Corporation - Deferred Taxes
Darden Case No. UVA-C-2239
Luann J. Lynch
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
76 downloads

Incl. Electronic Paper Auditors’ Liability with Ambiguity Aversion
Jochen Bigus
University of Bern
Date Posted: September 22, 2009
Last Revised: September 27, 2009
Working Paper Series
76 downloads

Incl. Electronic Paper Corporate Embeddedness and Control Choices
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Francesco Giacobbe and James Wakefield
University of Technology, Sydney (UTS) - School of Accounting and University of Technology, Sydney (UTS)
Date Posted: August 15, 2010
Working Paper Series
76 downloads

Customer Relationship and Debt Contracting
Ningzhong Li and Ziyun (Calvin) Yang
University of Texas at Dallas and University of Houston
Date Posted: September 08, 2011
Working Paper Series
76 downloads

Incl. Electronic Paper Do Analysts’ Long-Term Growth Forecasts Signal Effective Effort Underlying Informative Stock Recommendations and Favorable Career Outcomes?
Boochun Jung , Philip B. Shane and Yanhua Sunny Yang
University of Hawaii at Manoa , College of William & Mary and University of Connecticut
Date Posted: July 09, 2010
Working Paper Series
76 downloads

Incl. Electronic Paper El Juego De La Gallina Ciega: Buscando La Estructura Óptima De Capital (Blind Man's Buff: On the Search of the Optimal Capital Structure)
Ignacio Velez-Pareja , Felipe Mejia-Pelaez and James W. Kolari
Master Consultores , Internexa S.A. E.S.P. and Texas A&M University (TAMU) - Department of Finance
Date Posted: February 11, 2013
Working Paper Series
76 downloads

Incl. Electronic Paper Examining the Authorship of Annual Reports: Issues for Corporate Governance?
Margaret M. Milner
University of Glasgow
Date Posted: July 31, 2009
Working Paper Series
76 downloads

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
76 downloads

Incl. Electronic Paper Incentives, Cost Allocation and Taxes in a Multi-task Setting
Bjorn N. Jorgensen , Susan Cohen Kulp and Markus Maedler
University of Colorado at Boulder , George Washington University - Department of Accountancy and IESE Business School
Date Posted: August 11, 2008
Working Paper Series
76 downloads

Incl. Electronic Paper Jurisdictional Competition Between Private and Public Sector Auditors: The Case of the Danish Certified Public Sector Auditor Qualification
Financial Accountability & Management, Forthcoming
Kim Klarskov Jeppesen
Copenhagen Business School - Department of Accounting and Auditing
Date Posted: December 02, 2010
Last Revised: June 05, 2011
Accepted Paper Series
76 downloads


 

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