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Full Text Papers: 393,865
Authors: 226,776
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SSRN eLibrary Search Results
JEL Code: M41
4,281,393 Total downloads
Showing Papers 7,551 - 7,600 of 9,394
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Incl. Fee Electronic Paper Derivative Financial Instrument use in Australia
Accounting and Finance, Vol. 42, pp. 97-109, 2002
Henk Berkman , Michael E. Bradbury , Phil Hancock and Clare Innes
University of Auckland - Faculty of Business & Economics , Massey University , University of Western Australia and Murdoch University
Date Posted: December 23, 2002
Accepted Paper Series
35 downloads

Incl. Fee Electronic Paper On the Relation Between Ownership Structure and Capital Structure
Accounting and Finance, Vol. 42, pp. 1-26, 2002
 Tim Brailsford , Barry R. Oliver and Lay Hwa Sandra Pua
Bond University , Australian National University (ANU) and DHL International
Date Posted: December 23, 2002
Accepted Paper Series
53 downloads

Corporate Governance: Factors Influencing Voluntary Disclosure by Publicly Traded Canadian Firms
Canadian Accounting Perspectives, Vol. 1, No. 2, Fall 2002
 Bruce J. McConomy and Merridee L. Bujaki
Wilfrid Laurier University and Carleton University - Eric Sprott School of Business
Date Posted: December 23, 2002
Accepted Paper Series

Incl. Fee Electronic Paper The Information Content of Management's Prospective Comments in Financially Distressed Companies: A Note
Abacus, Vol. 38, No. 2, pp. 280-295, 2002
 El'fred Boo and Roger Simnett
Nanyang Technological University (NTU) - Nanyang Business School and University of New South Wales (UNSW) - School of Accounting
Date Posted: December 23, 2002
Accepted Paper Series
33 downloads

Discretionary Disclosure, Efficiency, and Signal Informativeness
Journal of Accounting and Economics, Vol. 33, No. 3, August 2002, pp. 279-311
 Suil Pae
affiliation not provided to SSRN
Date Posted: December 23, 2002
Accepted Paper Series

ADRs, Analysts, and Accuracy: Does Cross Listing in the U.S. Improve a Firm's Information Environment and Increase Market Value?
Journal of Accounting Research, Forthcoming
 Mark H. Lang , Karl V. Lins and Darius P. Miller
University of North Carolina at Chapel Hill , University of Utah - Department of Finance and Southern Methodist University (SMU) - Edwin L. Cox School of Business
Date Posted: December 23, 2002
Accepted Paper Series

Incl. Fee Electronic Paper Disclosure (Discernibility) and Compliance of Accounting Policies: Asia-Pacific Evidence
Accounting Forum, Vol. 26, pp. 172-190, 2002
 Ross Taplin , Greg Tower and Phil Hancock
Murdoch University , Murdoch University and University of Western Australia
Date Posted: December 22, 2002
Accepted Paper Series
32 downloads

Incl. Fee Electronic Paper Investigating Standard Setting: Accounting for the United Kingdom's Private Finance Initiative
Accounting Forum, Vol. 26, pp. 126-151, 2002
 Ron Hodges and Howard Mellett
Birmingham Business School and Cardiff Business School
Date Posted: December 22, 2002
Accepted Paper Series
25 downloads

Detecting Falsified Financial Statements: A Comparative Study using Multicriteria Analysis and Multivariate Statistical Techniques
European Accounting Review, Vol. 11, No. 3, 2002
 Charalambos Spathis , Michael Doumpos and C. Zopounidis
Aristotle University of Thessaloniki - Department of Economics , Technical University of Crete (TUC) - Department of Production Engineering and Management and Technical University of Crete (TUC) - Department of Production Engineering and Management
Date Posted: December 22, 2002
Accepted Paper Series

Incl. Electronic Paper Pro Forma Earnings Disclosures: Do Analysts and Nonprofessional Investors React Differently?
 James R. Frederickson and Jeffrey S. Miller
Melbourne Business School and University of Notre Dame - Department of Accountancy
Date Posted: December 19, 2002
Working Paper Series
498 downloads

Incl. Electronic Paper Assessing the Impact of a Change in the Level of Manager Discretion on the Informativeness of Earnings
University of Auckland, Department of Accounting and Finance Working Paper
 Alan M. Teixeira
Institute of Chartered Accountants of New Zealand
Date Posted: December 19, 2002
Working Paper Series
287 downloads

Knowing What Others Know: Common Knowledge, Accounting, and Capital Markets
Accounting Horizons, Vol. 16, No. 4, pp. 305-318, December 2002
 Shyam Sunder
Yale University - School of Management
Date Posted: December 18, 2002
Accepted Paper Series

Incl. Fee Electronic Paper The Effect of the PricewaterhouseCoopers Merger on Auditor Concentration in Australia: A Note
Accounting and Finance, Vol. 42, pp. 153-167, 2002
 Sumithira Thavapalan , Robyn Moroney and Roger Simnett
University of New South Wales (UNSW) - School of Accounting , Monash University and University of New South Wales (UNSW) - School of Accounting
Date Posted: December 16, 2002
Accepted Paper Series
36 downloads

Incl. Fee Electronic Paper Voluntary Disclosure by State-owned Enterprises Listed on the Stock Exchange of Hong Kong
Journal of International Financial Management and Accounting, Vol. 13, pp. 125-152, 2002
 Michael J. Ferguson , Kevin C.K. Lam and Grace Meina Lee
Chinese University of Hong Kong (CUHK) - School of Accountancy , Chinese University of Hong Kong (CUHK) - School of Accountancy and Lingnan University
Date Posted: December 16, 2002
Accepted Paper Series
38 downloads

Regulation FD and the Financial Information Environment: Early Evidence
Accounting Review, January 2003
 Frank Heflin , K.R. Subramanyam and Yuan Zhang
Florida State University - College of Business , University of Southern California - Leventhal School of Accounting and University of Texas at Dallas
Date Posted: December 16, 2002
Accepted Paper Series

Incl. Electronic Paper Controlling Investment Decisions: Depreciation- and Capital Charges
 Sunil Dutta and Stefan J. Reichelstein
University of California, Berkeley - Haas School of Business and Stanford University - Stanford Graduate School of Business
Date Posted: December 15, 2002
Working Paper Series
494 downloads

Incl. Electronic Paper A Comparative Analysis of Auditor, Manager and Financial Analyst Interpretaions of SFAS 5 Disclosure Guidelines
 Joseph Aharony and Amihud Dotan
Tel Aviv University - Faculty of Management and Tel Aviv University - Department of Accounting
Date Posted: December 15, 2002
Working Paper Series
415 downloads

Incl. Fee Electronic Paper Accounting Choices: Variation in Managerial Opportunism
Journal of Business Finance & Accounting, Vol. 29, pp. 1047-1078, 2002
 Frank Heflin , Sung S. Kwon and John J. Wild
Florida State University - College of Business , Rutgers Business School - Camden and University of Wisconsin - Madison - Department of Accounting and Information Systems
Date Posted: December 15, 2002
Accepted Paper Series
31 downloads

Incl. Electronic Paper The Profit Formula® - Test and Proof
 Jan F. Jacobs
JBA-Databank
Date Posted: December 11, 2002
Accepted Paper Series
383 downloads

Incl. Electronic Paper Costs, Benefits, and Tax-induced Distortions of Stock Option Plans
CESifo Working Paper Series No. 815
 Rainer Niemann and Dirk Simons
University of Graz, Center for Accounting Research and University of Mannheim
Date Posted: December 11, 2002
Working Paper Series
231 downloads

Recognition versus Disclosure in Financial Statements: Does Search-facilitating Technology Improve Transparency?
 Frank D. Hodge , S. Jane Kennedy Jollineau and Laureen A. Maines
University of Washington - Michael G. Foster School of Business , University of San Diego - School of Business and Indiana University Bloomington - Department of Accounting
Date Posted: December 10, 2002
Working Paper Series

Incl. Electronic Paper Incomplete Financial Contracting, Disclosure, Corporate Governance and Firm Value - with Evidence from a Moderate Market for Corporate Control Environment
 Asheq Razaur Rahman
School of Accountancy, Massey University
Date Posted: December 09, 2002
Working Paper Series
1331 downloads

Can Stock Recommendations Predict Earnings Management and Analysts' Earnings Forecast Errors?
Journal of Accounting Research, March 2003
 Jeffery S. Abarbanell and Reuven Lehavy
University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Michigan - Stephen M. Ross School of Business
Date Posted: December 09, 2002
Accepted Paper Series

Incl. Electronic Paper Misreporting Corporate Performance
Harvard Law and Economics Discussion Paper No. 400
 Oren Bar-Gill and Lucian A. Bebchuk
New York University School of Law and Harvard Law School
Date Posted: December 07, 2002
Last Revised: May 08, 2009
Working Paper Series
2527 downloads

The Rewards to Meeting or Beating Earnings Expectations
Journal of Accounting and Economics, Vol. 33, No. 2, pp. 173-204, June 2002
 Eli Bartov , Dan Givoly and Carla Hayn
New York University , Pennsylvania State University - Mary Jean and Frank P. Smeal College of Business Administration and University of California at Los Angeles
Date Posted: December 06, 2002
Accepted Paper Series

Incl. Electronic Paper The Enron-Andersen Debacle: Do Equity Markets React to Auditor Reputation?
EFMA 2003 Helsinki Meetings
 Jeffrey L. Callen and Mindy Morel
University of Toronto - Rotman School of Management and University of Toronto - Joseph L. Rotman School of Management
Date Posted: December 05, 2002
Working Paper Series
1176 downloads

Corporate Ownership Structure and the Informativeness of Accounting Earnings in East Asia
Journal of Accounting and Economics, Vol. 33, No. 3, pp. 401-425, August 2002
 Joseph P. H. Fan and T.J. Wong
Chinese University of Hong Kong (CUHK) - School of Accountancy and Chinese University of Hong Kong (CUHK) - School of Accountancy
Date Posted: December 04, 2002
Accepted Paper Series

Evidence on Auditor Risk-Management Strategies Before and After the Private Securities Litigation Reform Act of 1995
Asia Pacific Journal of Accounting and Economics, Vol. 9, No. 2, December 2002
 Jere R. Francis and Jagan Krishnan
University of Missouri at Columbia and Temple University - Department of Accounting
Date Posted: December 03, 2002
Accepted Paper Series

Incl. Electronic Paper How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings
 Merle Erickson , Michelle Hanlon and Edward L. Maydew
University of Chicago - Booth School of Business , Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill - Accounting Area
Date Posted: December 03, 2002
Working Paper Series
1262 downloads

Regulatory Competition Among Accounting Standards Within and Across International Boundaries
Journal of Accounting and Public Policy, Vol. 21, No. 3, pp. 219-234, 2002
 Shyam Sunder
Yale University - School of Management
Date Posted: December 02, 2002
Accepted Paper Series

Incl. Electronic Paper Earnings Management, Corporate Governance and the Market Performance of Seasoned Equity Offerings
 Michael Firth and Ken Ching
Lingnan University - Department of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: December 02, 2002
Working Paper Series
1742 downloads

Incl. Electronic Paper Earning Management in Two-Period Principal-Agent Models
GEABA - Discussion Paper No. 00-02
 Max Haas
Independent
Date Posted: December 02, 2002
Working Paper Series
1746 downloads

The Effect of the Private Securities Litigation Reform Act of 1995 on Accounting Discretion of Client Managers of Big 6 and Non-Big 6 Auditors
Auditing: A Journal of Practice & Theory, March 2003
 Ho Young Lee and Vivek Mande
University of Nebraska at Omaha - Department of Accounting and California State University, Fullerton - Department of Accounting
Date Posted: December 02, 2002
Accepted Paper Series

The Consequences of the FASB's 1998 Proposal on Accounting for Stock Option Repricing
Journal of Accounting and Economics, Vol. 35, No. 1, pp. 51-72, April 2003
 Mary Ellen Carter and Luann J. Lynch
Boston College - Department of Accounting and University of Virginia (UVA) - Darden School of Business
Date Posted: December 02, 2002
Accepted Paper Series

Do Managers Perform Better Under EVA Bonus Schemes?
European Accounting Review, Vol. 11, No. 3, September 2002
 Stephen S. Riceman , Steven F. Cahan and Mohan Lal
Massey University , University of Auckland Business School and Massey University (Deceased)
Date Posted: December 02, 2002
Accepted Paper Series

Incl. Fee Electronic Paper Accounting for Public Private Partnerships
Accounting Forum, Vol. 26, pp. 245-270, 2002
 Darrin Grimsey and Mervyn Lewis
Price Waterhouse Coopers Global - Australia and University of South Australia - School of Commerce
Date Posted: November 28, 2002
Accepted Paper Series
39 downloads

Incl. Fee Electronic Paper Disclosure (Discernibility) and Compliance of Accounting Policies: Asia-Pacific Evidence
Accounting Forum, Vol. 26, pp. 172-190, 2002
 Ross Taplin , Greg Tower and Phil Hancock
Murdoch University , Murdoch University and University of Western Australia
Date Posted: November 28, 2002
Accepted Paper Series
21 downloads

Incl. Fee Electronic Paper Investigating Standard Setting: Accounting for the United Kingdom's private Finance Initiative
Accounting Forum, Vol. 26, pp. 126-151, 2002
 Ron Hodges and Howard Mellett
Birmingham Business School and Cardiff Business School
Date Posted: November 28, 2002
Accepted Paper Series
15 downloads

Incl. Fee Electronic Paper Stakeholders' Perceptions of Organizational Decline
Accounting Forum, Vol. 26, pp. 31-44, 2002
 Ralph W. Adler and Kate Chasten
University of Otago - Department of Accountancy and affiliation not provided to SSRN
Date Posted: November 28, 2002
Accepted Paper Series
20 downloads

Residual Income Risk, Intrinsic Values, and Share Prices
The Accounting Review, Vol. 78, January 2003
 James Michael Wahlen and Stephen P. Baginski
Indiana University Bloomington - Department of Accounting and University of Georgia - J.M. Tull School of Accounting
Date Posted: November 27, 2002
Accepted Paper Series

An Investigation of Goodwill Accounting Policy Choice Within a Specific Knowledge Framework
Asia-Pacific Journal of Accounting & Economics, Vol. 8, No. 1, 2001
 Pearl H. N. Tan
Nanyang Technological University (NTU) - Nanyang Business School
Date Posted: November 24, 2002
Accepted Paper Series

Incl. Electronic Paper Proprietary Costs and Voluntary Segment Disclosure: Evidence from Italian Listed Companies
SDA BOCCONI, Research Division Working Paper No 02-75
 Annalisa Prencipe
Bocconi University - Department of Accounting
Date Posted: November 24, 2002
Working Paper Series
535 downloads

Incl. Electronic Paper The Use of CARR in the Assessment of Profitablility by Competition Authorities
Regulation Initiative Working Paper Series No.27
 Chris Higson
London Business School
Date Posted: November 23, 2002
Working Paper Series
69 downloads

Incl. Electronic Paper S&P 500 Index Additions and Earnings Expectations
 Diane K. Denis , John J. McConnell , Alexei V. Ovtchinnikov and Yun Yu
University of Pittsburgh - Katz School of Business , Purdue University , HEC Paris (Groupe HEC) - Finance Department and Wescott Financial Advisory Group LLC
Date Posted: November 22, 2002
Working Paper Series
579 downloads

Incl. Electronic Paper Earnings Management and the Market Performance of Acquiring Firms
 Henock Louis
Pennsylvania State University - Smeal College of Business
Date Posted: November 22, 2002
Working Paper Series
1386 downloads

S&P 500 Index Additions and Earnings Expectations
Journal of Finance, Forthcoming
 Diane K. Denis , John J. McConnell , Alexei V. Ovtchinnikov and Yun Yu
University of Pittsburgh - Katz School of Business , Purdue University , HEC Paris (Groupe HEC) - Finance Department and Wescott Financial Advisory Group LLC
Date Posted: November 22, 2002
Accepted Paper Series

The Influence of Interim Auditor Reviews on the Association of Returns with Earnings
The Accounting Review, January 2003
 David Manry , Samuel L. Tiras and Clark M. Wheatley
University of New Orleans - College of Business Administration - Department of Accounting , Louisiana State University and Florida International University (FIU) - School of Accounting
Date Posted: November 20, 2002
Accepted Paper Series

Incl. Electronic Paper Accounting and Organisational Change in Italian Local Governments: What's Beyond Managerial Fashion?
SDA BOCCONI, Research Division Working Paper No. 02-78
 Laura Caccia and Ileana Steccolini
SDA Bocconi and Bocconi University - Department of Policy Analysis and Public Management
Date Posted: November 20, 2002
Working Paper Series
239 downloads

Incl. Electronic Paper Conservative Accounting and Earnings Quality
Working Paper NYU/Stern/SOR-2002-7
 Richard P. Brief
New York University
Date Posted: November 20, 2002
Working Paper Series
1948 downloads

Incl. Fee Electronic Paper The Impact of Graph Slope on Rate of Change Judgments in Corporate Reports
Abacus, Vol. 38, No. 2, pp. 177-199, 2002
 Vivien A. Beattie and Michael J. Jones
University of Glasgow - Department of Accounting and Finance and Thompson Jones L.L.P.
Date Posted: November 18, 2002
Accepted Paper Series
22 downloads


 

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