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Abstracts: 609,092
Full Text Papers: 506,413
Authors: 281,620
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Last 30 days: 999,135

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SSRN eLibrary Search Results
JEL Code: M41
5,109,749 Total downloads
Showing Papers 7,501 - 7,550 of 11,005
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1 2 3 4 ... 221 | Next >
   


Incl. Electronic Paper Other Comprehensive Income: A Review and Directions for Future Research
Dirk E. Black
Dartmouth College - Tuck School of Business
Date Posted: June 02, 2015
Working Paper Series
3 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
9 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
2 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
3 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
21 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
6 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
9 downloads

Incl. Electronic Paper The Determinants of Shareholder Value in Retail Banking During Crisis Years: The Case of Greece
Multinational Finance Journal, Vol. 19, No. 2, p. 109-147, 2015
Eleftherios Aggelopoulos and Antonios Georgopoulos
University of Patras, Department of Business Administration and University of Patras - Business Administration
Date Posted: May 28, 2015
Accepted Paper Series
7 downloads

Incl. Electronic Paper Dividends and Foreign Performance Signaling
Multinational Finance Journal, Vol. 19, No. 2, p. 77-107, 2015
Robert Joliet and Aline Muller
IESEG School of Management Lille/Paris and HEC Management School University of Liège
Date Posted: May 28, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper Integración Proporcional vs Método De La Participación: Análisis De Valoración Y Capacidad Predictiva (Proportionate Consolidation vs Equity Method: Analysis of Forecasting and Valuation Ability)
Spanish Journal of Finance and Accounting, Forthcoming
Monica Espinosa Blasco , Raul Iniguez and Francisco Poveda
University of Alicante - Faculty of Economic and Business Sciences , University of Alicante - Accounting and Finance Department and University of Alicante - Accounting and Finance Department
Date Posted: May 28, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper Selección De Sub-Muestras De Gran Tamaño De La Mcvl Representativas De Las Prestaciones Del Sistema Público De Pensiones (Selection of High Size Sub-Samples from the Continuous Sample of Working Lives (CSWL) Representative of the Benefits Provided by the Spanish Public Pension System)
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: May 28, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper Accounting for Market Risk in Microfinance Investments
International Journal of Sustainable Economy, Forthcoming
Lieveke Lilian Helwig and Laurentius (Laurens) Adrianus Petrus Swinkels
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Erasmus University Rotterdam (EUR)
Date Posted: May 27, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper R&D Intensity, Future Performance, and Operational Distress
Robert J. Resutek
University of Georgia - J.M. Tull School of Accounting
Date Posted: May 27, 2015
Working Paper Series
15 downloads

Incl. Electronic Paper Obstacles and Implementation of Accounting Software System in Small Medium Enterprises (SMEs): Case of South Asian Perspective
Mohammad Mazibar Rahman , Md. Main Uddin Ahammed , Md. Abdur Rouf and Mohammad Main Uddin
Hajee Mohammad Danesh Science & Technology University , Hajee Mohammad Danesh Science & Technology University , Hajee Mohammad Danesh Science & Technology University and Hajee Mohammad Danesh Science & Technology University
Date Posted: May 23, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper Taxpayer Behavior Under Audit Certainty
Benjamin C. Ayers , Jeri K. Seidman and Erin Towery
University of Georgia , University of Texas at Austin - McCombs School of Business and University of Georgia
Date Posted: May 23, 2015
Last Revised: May 29, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper Determinants of Goodwill Impairment: International Evidence
Martin Glaum , Wayne R. Landsman and Sven Wyrwa
WHU - Otto Beisheim School of Management , University of North Carolina Kenan-Flagler Business School and Justus-Liebig-Universität Giessen
Date Posted: May 22, 2015
Working Paper Series
37 downloads

Incl. Electronic Paper Effect of Investor Sentiment on the Stock Market Reaction to Earnings News: The Case of Loss Firms
David Folsom , Xu Li and Rong Zhao
Lehigh University , The University of Hong Kong and University of Calgary
Date Posted: May 22, 2015
Working Paper Series
17 downloads

Incl. Electronic Paper Citation-Based Benchmarks and Individual Accounting Faculty Research Rankings by Topical Area and Methodology
Garrison Lee Nuttall , Neal M. Snow , Scott L. Summers and David A. Wood
Brigham Young University - Marriott School , University of South Florida - School of Accountancy , Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: May 22, 2015
Working Paper Series
24 downloads

The Role of Social Media in the Capital Market: Evidence from Consumer Product Recalls
Journal of Accounting Research, Vol. 53, No. 2, 2015
Lian Fen Lee , Amy P. Hutton and Susan Shu
Boston College - Carroll School of Management , Boston College - Carroll School of Management and Boston College - Carroll School of Management
Date Posted: May 22, 2015
Accepted Paper Series

Delayed Expected Loss Recognition and the Risk Profile of Banks
Journal of Accounting Research, Vol. 53, No. 3, 2015
Robert M. Bushman and Christopher D. Williams
University of North Carolina Kenan-Flagler Business School and The Stephen M. Ross School of Business at the University of Michigan
Date Posted: May 22, 2015
Accepted Paper Series

Audit Firm Tenure, Non-Audit Services, and Internal Assessments of Audit Quality
Journal of Accounting Research, Vol. 53, No. 3, 2015
Timothy B. Bell , Monika Causholli and W. Robert Knechel
KPMG International, LLP - Assurance & Advisory Services Center , University of Kentucky and University of Florida - Fisher School of Accounting
Date Posted: May 22, 2015
Accepted Paper Series

Incl. Electronic Paper Mobile Communication and Local Information Flow: Evidence from Distracted Driving Laws
Journal of Accounting Research, Vol. 53, No. 2, 2015
Nerissa C. Brown , J. Han Stice and Roger White
University of Delaware - Alfred Lerner College of Business and Economics , University of Florida - Fisher School of Accounting and Emory University - Department of Accounting
Date Posted: May 22, 2015
Last Revised: June 02, 2015
Accepted Paper Series
1 downloads

Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms
Journal of Accounting Research, Vol. 53, No. 2, 2015
Joseph D. Piotroski , T.J. Wong and Tianyu Zhang
Stanford Graduate School of Business , The Chinese University of Hong Kong (CUHK) - School of Accountancy and The Chinese University of Hong Kong
Date Posted: May 22, 2015
Accepted Paper Series

Short Selling Pressure, Stock Price Behavior, and Management Forecast Precision: Evidence from a Natural Experiment
Journal of Accounting Research, Vol. 53, No. 1, 2015
Yinghua Li and Liandong Zhang
Arizona State University (ASU) - School of Accountancy and City University of Hong Kong
Date Posted: May 22, 2015
Accepted Paper Series

Unsophisticated Arbitrageurs and Market Efficiency: Overreacting to a History of Underreaction?
Journal of Accounting Research, Vol. 53, No. 1, 2015
Jonathan A. Milian
Florida International University (FIU)
Date Posted: May 22, 2015
Accepted Paper Series

Incl. Electronic Paper Accounting Conservatism and its Increasing Degree in the Infinite Horizon
Isao Nakano
Kobe University - Research Institute for Economics & Business Administration
Date Posted: May 21, 2015
Working Paper Series
15 downloads

Incl. Electronic Paper Does Mode of Payment Matter in Mergers and Acquisitions in Determining Announcement Returns and Operating Performance?: A Study of Indian Companies Acquiring Foreign Targets
Journal of Global Economics, Management and Business Research, Vol 2 No. 1 pp 35-48, Jan 2015. International Knowledge Press.
Vanita Tripathi and Ashu Lamba
University of Delhi India - Delhi School of Economics - Department of Commerce and University of Delhi - Department of Commerce
Date Posted: May 21, 2015
Accepted Paper Series
7 downloads

Incl. Electronic Paper Does Financial Performance Improve Post Cross Border Merger and Acquisitions?: A Detailed Study of Indian Acquirer Firms' Financial Performance Across Target Economy's Development Status and Financial Crisis
Research Journal of Social Science & Management ISSN 2251-1571 Vol 4 No. 9, Jan 2015, pp 324-342. Publisher TIJRP, Singapore
Vanita Tripathi and Ashu Lamba
University of Delhi India - Delhi School of Economics - Department of Commerce and University of Delhi - Department of Commerce
Date Posted: May 21, 2015
Last Revised: May 26, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper Does Selling Non-Audit Services Impair Auditor Independence? New Research Says, 'Yes'
Current Issues in Auditing, Forthcoming
Monika Causholli , Dennis J. Chambers and Jeff L. Payne
University of Kentucky , Kennesaw State University and University of Kentucky - Von Allmen School of Accountancy
Date Posted: May 20, 2015
Accepted Paper Series
24 downloads

Incl. Electronic Paper The Valuation Premium for a String of Positive Earnings Surprises: The Role of Earnings Manipulation
Jenny Chu , Patricia M. Dechow , Kai Wai Hui and Annika Yu Wang
University of Cambridge - Judge Business School , University of California, Berkeley - Haas School of Business , Hong Kong University of Science & Technology (HKUST) - Department of Accounting and University of California, Berkeley - Haas School of Business
Date Posted: May 19, 2015
Working Paper Series
74 downloads

Incl. Electronic Paper Whither the Concept of Income?
Shizuki Saito and Yoshitaka Fukui
University of Tokyo and Aoyama Gakuin University
Date Posted: May 19, 2015
Last Revised: May 20, 2015
Working Paper Series
43 downloads

Incl. Electronic Paper Does Public Enforcement Matter in Weak Investor Protection Countries? Evidence from a Natural Experiment
Bin Ke and Xiaojun Zhang
National University of Singapore and Nanyang Technological University (NTU) - Division of Accounting
Date Posted: May 17, 2015
Working Paper Series
23 downloads

Incl. Electronic Paper International Perspective: The Impact of Corporate Social Responsibility Reports on Analysts' Coverage and Forecast Properties: Evidence from FT Global 500 by Paholic Man. C. K.
Chi Keung Man
Aberdeen University
Date Posted: May 17, 2015
Working Paper Series
5 downloads

Financial Management Focus on Operational Performance of Paper Industry in Andhra Pradesh State of India: Empirical Research Findings
Journal of Financial Management and Analysis, Vol. 27 No. 2 (Jul-Dec 2014)
G. Sudarsana Reddy , C. Sivarami Reddy and P. Mohan Reddy
Sheshadripuram Institute of Management Studies , Sri Venkateswara University (SVU) - Department of Commerce and Sri Venkateswara University (SVU) - Department of Commerce
Date Posted: May 16, 2015
Accepted Paper Series

Incl. Electronic Paper Accounting for Pension Flows and Funds: A Case Study for Accounting, Economics and Public Finances
EGPA XII Permanent Study Group Public Sector Financial Management Workshop, Zurich-Winterthur (Switzerland), May 7-8, 2015
Yuri Biondi and Marion Sierra
French National Center for Scientific Research (CNRS) and Université Paris Dauphine
Date Posted: May 15, 2015
Working Paper Series
45 downloads

Incl. Electronic Paper The Development of Chinese Accounting and Bookkeeping Before 1850: Insights from the Tŏng Tài Shēng Business Account Books (1798-1850)
(LSE) The London School of Economics and Political Science, Economic History Working Papers No. 220/2015
Weipeng Yuan , Richard H. Macve and Debin Ma
Chinese Academy of Social Sciences (CASS) - Institute of Economics , London School of Economics & Political Science (LSE) - Department of Accounting and Finance and London School of Economics & Political Science (LSE) - Department of Economic History
Date Posted: May 15, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper The Financial Reporting Consequences of Proximity to Political Power
Christian Gross , Roland Koenigsgruber , Christos Pantzalis and Pietro Perotti
University of Graz , Vrije Universiteit Amsterdam , University of South Florida and University of Bath - School of Management
Date Posted: May 15, 2015
Last Revised: May 16, 2015
Working Paper Series
30 downloads

Incl. Electronic Paper The Materiality of Accounting Errors: Evidence from SEC Comment Letters and Implications for Research Proxies
Andrew Acito , Jeffrey J. Burks and W. Bruce Johnson
Michigan State University , University of Notre Dame and University of Iowa - Department of Accounting
Date Posted: May 15, 2015
Working Paper Series
52 downloads

Incl. Electronic Paper Enforcement Actions and Auditor Changes
Marcus Brocard , Benedikt Franke and Dennis Voeller
University of Mannheim - Department of Business Administration and Accounting , University of Mannheim - Department of Business Administration and Accounting and University of Mannheim
Date Posted: May 15, 2015
Working Paper Series
33 downloads

Evaluation of Financial Condition of Private Commercial Banks in Bangladesh: A Comparative Study
ABC Journal of Advanced Research, Volume 1 , No 1
Dr. Taposh Kumar Neogy
Independent
Date Posted: May 14, 2015
Accepted Paper Series

Incl. Electronic Paper Предметное поле учета: о чем пишут в российских и англоязычных научных журналах? (Accounting Research Domain: Some Reflections from Russian and International Academic Journals)
Вестник УрФУ. Серия: Экономика и управление. 2015. Т. 14. № 1. С. 131-148. (Vestnik UrFU. Economics and Management Series. 2015. V. 14. № 1. P. 131-148.),
Olga N. Volkova and Jana V. Loginova
National Research University Higher School of Economics and National Research University Higher School of Economics
Date Posted: May 14, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper IFRS 9 Provision Analytics
Vivien Brunel
Société Générale
Date Posted: May 14, 2015
Working Paper Series
93 downloads

Incl. Electronic Paper State-Owned Enterprises, Competition, and Disclosure
Francesco Bova
University of Toronto - Rotman School of Management
Date Posted: May 13, 2015
Working Paper Series
31 downloads

Incl. Electronic Paper Does Fundamental Analysis Using Historical Accounting Numbers Require the Contextual Partitioning of a Securities Universe? Evidence from the South African Equity Market
Mark B. Bunting and Kevin J. Barnard
Rhodes University and Rhodes University
Date Posted: May 13, 2015
Working Paper Series
13 downloads

Incl. Electronic Paper Do Smarter Auditors Have More Important Clients? Archival Evidence Based on Unique IQ Data on Swedish Auditors
Juha-Pekka Kallunki , Lasse Niemi and Henrik Nilsson
University of Oulu - Department of Accounting and Finance , Aalto University - School of Economics and Stockholm School of Economics - Department of Accounting
Date Posted: May 13, 2015
Working Paper Series
26 downloads

Incl. Electronic Paper Budgeting in Times of Economic Crisis
HEC Paris Research Paper Forthcoming
Sebastian D. Becker , Matthias D. Mahlendorf , Utz Schäffer and Mario Thaten
HEC Paris (Groupe HEC) - Accounting and Management Control Department , Frankfurt School of Finance & Management gemeinnützige GmbH , WHU Otto Beisheim School of Management and WHU - Otto Beisheim School of Management - Institute of Management Accounting and Control
Date Posted: May 12, 2015
Accepted Paper Series
34 downloads

Incl. Electronic Paper Accountability and Fraud Control in Haulage Business: A View on Managerial Procedure to Maximize Profit.
Matthew Ederibhalo Ebebhoahon
M. MARTIMO NIGERIA ENTERPRISES LIMITED
Date Posted: May 11, 2015
Working Paper Series
21 downloads

A Reexamination of Changes in Accounting Policy: Evidence from Japan
Masahiro Enomoto
Kobe University - Research Institute for Economics & Business Administration
Date Posted: May 11, 2015
Working Paper Series

Incl. Electronic Paper Accounting Standards for Islamic Financial Institutions in United Kingdom and Indonesia
Ahmed Sameer El Khatib
Pontifícia Universidade Católica de São Paulo (PUCSP)
Date Posted: May 11, 2015
Last Revised: May 12, 2015
Working Paper Series
17 downloads


 

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