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Full Text Papers: 393,564
Authors: 226,645
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SSRN eLibrary Search Results
JEL Code: M4
5,288,955 Total downloads
Showing Papers 7,701 - 7,750 of 13,017
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Favorable versus Unfavorable Recommendations: The Impact on Analyst Access to Management-Provided Information
Journal of Accounting Research, Forthcoming
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: May 18, 2006
Accepted Paper Series

Incl. Electronic Paper Getting to the Bottom Line: An Exploration of Gender and Earnings Quality
 Linda M. Parsons and Gopal V. Krishnan
University of Alabama - Culverhouse School of Accountancy and American University
Date Posted: May 18, 2006
Working Paper Series
394 downloads

Incl. Electronic Paper The Role of Impersonal Data Disclosure in the Selection of Australian Retail Investment Funds
 Nigel Finch
The University of Sydney Business School
Date Posted: May 18, 2006
Working Paper Series
134 downloads

Incl. Electronic Paper The Use of Extended Reporting Frameworks in Australia
Nigel Finch , Tyrone M. Carlin and Guy Ford
The University of Sydney Business School , The University of Sydney Business School and Macquarie University - Graduate School of Management
Date Posted: May 18, 2006
Working Paper Series
388 downloads

Incl. Electronic Paper Valuation of Loss Firms in a Knowledge-Based Economy
 Masako N. Darrough and Jianming Ye
City University of New York - Baruch College - Stan Ross Department of Accountancy and City University of New York - Baruch College - Stan Ross Department of Accountancy
Date Posted: May 18, 2006
Working Paper Series
311 downloads

Insider Trading and Voluntary Disclosures
Journal of Accounting Research, Vol. 44, No. 5, pp. 815-848, December 2006
 Qiang Cheng and Kin Lo
Singapore Management University and University of British Columbia (UBC) - Sauder School of Business
Date Posted: May 17, 2006
Last Revised: April 09, 2013
Accepted Paper Series

Incl. Electronic Paper Assessment of the Significance Threshold in Auditing Financial Statements
Future of Banking after the Year 2000 in the World and in the Czech Republic (Finance & Banking - Rating, Audit and Accounting), Vol. 10, pp. 1731-1746, 2005
 Alexandru Tugui Jr. and Iuliana Eugenia Georgescu
Al. I. Cuza University and Al. I. Cuza University
Date Posted: May 17, 2006
Accepted Paper Series
246 downloads

Incl. Electronic Paper Bundled Forecasts in Empirical Accounting Research
Journal of Accounting & Economics (JAE), Forthcoming, Chicago Booth Research Paper No. 09-37
 Jonathan L. Rogers and Andrew Van Buskirk
University of Chicago - Booth School of Business and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: May 17, 2006
Last Revised: June 20, 2012
Accepted Paper Series
773 downloads

Do Highly Compensated Participants Influence the Management of Qualified Pension Plans?
 Sharad Asthana
University of Texas-San Antonio
Date Posted: May 17, 2006
Working Paper Series

Incl. Electronic Paper Expectations Management and Beatable Targets: How do Analysts React to Explicit Earnings Guidance?
Contemporary Accounting Research, Vol. 23, No. 3, Autumn 2006
 Julie Cotter , A. Irem Tuna and Peter D. Wysocki
University of Southern Queensland , London Business School and University of Miami - School of Business Administration
Date Posted: May 17, 2006
Accepted Paper Series
505 downloads

Incl. Electronic Paper Management Accounting Practices and Discourses Change: The Role and Use of Management Accounting Systems
FEUNL Working Paper No. 481
 Rui J. O. Vieira and Keith Hoskin
New University of Lisbon - Faculdade de Economia and Warwick Business School
Date Posted: May 17, 2006
Working Paper Series
1237 downloads

Incl. Electronic Paper Organisational Control as Cultural Practice: A Shop Floor Ethnography of a Sheffield Steel Mill
 Thomas Ahrens and Massimiliano Mollona
United Arab Emirates University - Accounting and University of London - Goldsmiths College
Date Posted: May 17, 2006
Working Paper Series
211 downloads

Incl. Electronic Paper Private Standards, Public Governance: A New Look at the Financial Accounting Standards Board
Boston College Law Review, Vol 48, Pg. 5, 2007, Georgetown Law and Economics Research Paper No. 902905
 William W. Bratton
Institute for Law and Economics, University of Pennsylvania Law School
Date Posted: May 17, 2006
Last Revised: May 13, 2011
Accepted Paper Series
573 downloads

Incl. Electronic Paper Sustainability Reporting Frameworks
 Nigel Finch
The University of Sydney Business School
Date Posted: May 17, 2006
Working Paper Series
1384 downloads

Incl. Electronic Paper Task Difficulty, Performance Measure Characteristics, and the Trade-Off between Insurance and Well-Allocated Effort
IZA Discussion Paper No. 2124
 Wendelin Schnedler
University of Paderborn - Department of Management
Date Posted: May 17, 2006
Working Paper Series
64 downloads

Incl. Electronic Paper The Moderating Effect of Prior Sales Changes on Asymmetric Cost Behavior
 Rajiv D. Banker , Dmitri Byzalov , Mustafa Ciftci and Raj Mashruwala
Temple University - Fox School of Business and Management , Temple University - Fox School of Business and Management , State University of New York at Binghamton and University of Calgary
Date Posted: May 17, 2006
Last Revised: September 16, 2012
Working Paper Series
850 downloads

Incl. Electronic Paper Capped Hospital Budgets, Risk-Influencing Activities and Financial Consequences
 Andrea Szczesny and Christian Ernst
University of Wuerzburg - Business Administration & Economics and University of Hohenheim - Economics and Management of Social Services
Date Posted: May 16, 2006
Working Paper Series
149 downloads

Did Earnings Conservatism Increase for Former Andersen Clients?
Journal of Accounting, Auditing and Finance, Forthcoming
 Gopal V. Krishnan
American University
Date Posted: May 16, 2006
Accepted Paper Series

Incl. Electronic Paper Incremental Value Relevance of Unrecognized Deferred Taxes: Evidence from the United Kingdom
 Stephen Gregory Lynn , Chandra Seethamraju and Ananth Seetharaman
City University of Hong Kong (CityUHK) - Department of Accountancy , Mellon Capital Management and Saint Louis University - Department of Accounting
Date Posted: May 16, 2006
Working Paper Series
254 downloads

Strong Blockholders and Corporate Governance Structures that Improve Minority Shareholders' Protection: The Case of Telecom Italia
INTERNATIONAL CORPORATE GOVERNANCE: A CASE STUDY, C. Mallin, ed., Edward Elgar Publishing, 2006
 Andrea Melis
University of Cagliari
Date Posted: May 16, 2006
Accepted Paper Series

Substitution, Availability and Preferences in Earnings Management: Empirical Evidence from China
Review of Managerial Science, Vol. 2, pp. 129-160, 2008
 Andrea Szczesny , Anke Lenk and Tong Huang
University of Wuerzburg - Business Administration & Economics , Goethe University Frankfurt - Department of Accounting and Shandong University
Date Posted: May 16, 2006
Last Revised: September 01, 2008
Working Paper Series

Incl. Electronic Paper Teaching Ethics Using Tax Evasion Survey Data as a Case Study
 Robert W. McGee
Fayetteville State University
Date Posted: May 16, 2006
Working Paper Series
265 downloads

Incl. Electronic Paper The Choice of Standards for a Reporting Language
Proceedings of the 9th Asian Logic Conference, May 3, 2006
 Michal Walicki , Uwe Wolter and Jack Douglas Stecher
University of Bergen , University of Bergen and Carnegie Mellon University - David A. Tepper School of Business
Date Posted: May 16, 2006
Accepted Paper Series
96 downloads

Incl. Electronic Paper The Effect of Increased Transparency on Manipulation and Value Relevance of Non-GAAP Disclosures by Real Estate Investment Trusts (REITs)
 Bok Baik , Bruce K. Billings and Richard M. Morton
Seoul National University , Florida State University - Department of Accounting and Florida State University - Department of Accounting
Date Posted: May 16, 2006
Working Paper Series
254 downloads

Incl. Electronic Paper The Impact of International Accounting Standards on Firms
AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
 Marjan Petreski
School of Business Economics and Management, University of American college - Skopje
Date Posted: May 16, 2006
Working Paper Series
3281 downloads

'Order Effects' Revisited: The Importance of Chronology
Auditing: A Journal of Practice & Theory, Vol. 25, No. 1, pp. 69-83, May 2006
 Michael Favere-Marchesi
Simon Fraser University (SFU) - Accounting Area
Date Posted: May 15, 2006
Accepted Paper Series

Audit Review: The Impact of Discussion Timing and Familiarity
Behavioral Research in Accounting, Vol. 28, pp. 53-64, 2006
 Michael Favere-Marchesi
Simon Fraser University (SFU) - Accounting Area
Date Posted: May 15, 2006
Accepted Paper Series

Incl. Electronic Paper Do Hybrid Instruments Lower the Firm Cost of Capital?
 Guy Ford , Tyrone M. Carlin and Nigel Finch
Macquarie University - Graduate School of Management , The University of Sydney Business School and The University of Sydney Business School
Date Posted: May 15, 2006
Working Paper Series
740 downloads

Flexibility in Manufacturing and Activity Based Costing: Modelling the Interrelationships
 Georgios (George) Venieris and Sandra Cohen
Athens University of Economics and Business - Department of Accounting and Finance and Athens University of Economics and Business - Department of Business Administration
Date Posted: May 15, 2006
Working Paper Series

Intellectual Capital and Corporate Performance in Knowledge-Intensive Smes
The Learning Organization, Vol. 14 No. 3, pp. 241-262
 Sandra Cohen and Nikolaos Kaimenakis
Athens University of Economics and Business - Department of Business Administration and Athens University of Economics and Business
Date Posted: May 15, 2006
Last Revised: October 09, 2012
Accepted Paper Series

Incl. Electronic Paper Intellectual Capital Reporting: A User Perspective
 Suresh Cuganesan , Richard Petty and Nigel Finch
Swinburne University of Technology , Macquarie University and The University of Sydney Business School
Date Posted: May 15, 2006
Working Paper Series
1000 downloads

Incl. Electronic Paper Magic Pudding or Regulatory Arbitrageur's Friend? The Use of Hybrid Debt Equity Securities by Australian Listed Corporations
MGSM Working Paper No. 2006-4
 Tyrone M. Carlin , Guy Ford and Nigel Finch
The University of Sydney Business School , Macquarie University - Graduate School of Management and The University of Sydney Business School
Date Posted: May 15, 2006
Working Paper Series
428 downloads

Incl. Electronic Paper The Emergence of CSR and Sustainability Indices
 Nigel Finch
The University of Sydney Business School
Date Posted: May 15, 2006
Working Paper Series
1299 downloads

The Impact of Tax Services on Auditors' Fraud Risk Assessments
Advances in Accounting, Vol. 22, pp. 157-174, 2006
 Michael Favere-Marchesi
Simon Fraser University (SFU) - Accounting Area
Date Posted: May 15, 2006
Accepted Paper Series

Incl. Electronic Paper Management Practices and Financial Reporting in the Sri Lankan Apparel Sector
 Anton Malmadana Kapuge and Malcolm Smith
Edith Cowan University - School of Accounting, Finance and Economics and Edith Cowan University - School of Accounting, Finance and Economics
Date Posted: May 14, 2006
Working Paper Series
286 downloads

Managing Perceptions of Technical Competence: How Well Do Auditors Know How Others View Them?
Contemporary Accounting Research, Autumn 2006
Hun-Tong Tan and Karim Jamal
Nanyang Technological University (NTU) - Division of Accounting and University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: May 12, 2006
Accepted Paper Series

Effect of Accounting Discretion on Ability of Managers to Smooth Earnings
Journal of Accounting and Public Policy, September 2006
Hwee Cheng Tan and Karim Jamal
University of New South Wales and University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: May 11, 2006
Accepted Paper Series

Incl. Electronic Paper Competition for Andersen's Clients
 Mark J. Kohlbeck , Brian W. Mayhew , Pamela R. Murphy and Michael S. Wilkins
Florida Atlantic University - School of Accounting , University of Wisconsin, Madison - Department of Accounting and Information Systems , Queen's School of Business and Trinity University
Date Posted: May 09, 2006
Last Revised: October 07, 2008
Working Paper Series
283 downloads

Incl. Electronic Paper Net Operating Assets as a Predictor of Industry Stock Returns
 Yinglei Zhang
Chinese University of Hong Kong (CUHK) - School of Accountancy
Date Posted: May 09, 2006
Working Paper Series
694 downloads

Uncertainty, Legal Liability and Incentive Contracts
Accounting Review, Forthcoming
 John Harry Evans III, Kyonghee Kim and Nandu J. Nagarajan
University of Pittsburgh - Katz Graduate School of Business , University of Missouri at Columbia and University of Pittsburgh - Katz Graduate School of Business
Date Posted: May 09, 2006
Accepted Paper Series

Incl. Electronic Paper Exploring Critical Dialogue in the Boardroom: Getting Inside the Empirical Black Box of Board Dynamics
 David O'Donnell and Philip O'Regan
Intellectual Capital Research Institute of Ireland and University of Limerick - Kemmy Business School
Date Posted: May 08, 2006
Working Paper Series
248 downloads

Incl. Fee Electronic Paper Measuring Moral Judgement and the Implications of Cooperative Education and Rule-Based Learning
Accounting and Finance, Vol. 46, No. 1, pp. 53-70, March 2006
 Steven Dellaportas , Barry J. Cooper and Philomena Leung
University of Ballarat - School of Business , RMIT University - School of Accounting and Law and Deakin University - School of Accounting, Economics and Finance
Date Posted: May 08, 2006
Accepted Paper Series
13 downloads

Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock-Compensation and Lease Information
Journal of Accounting Research, Forthcoming
 Robert Libby , Mark W. Nelson and James E. Hunton
Cornell University - Samuel Curtis Johnson Graduate School of Management , Cornell University - Samuel Curtis Johnson Graduate School of Management and Bentley University - Department of Accountancy
Date Posted: May 08, 2006
Accepted Paper Series

The Accrual Anomaly: International Evidence
Accounting Review, 2006
 Morton Pincus , Shivaram Rajgopal and Mohan Venkatachalam
University of California, Irvine , Emory University - Goizueta Business School and Duke University - Fuqua School of Business
Date Posted: May 08, 2006
Accepted Paper Series

The Effect of Information Systems on Honesty in Managerial Reporting: A Behavioral Perspective
Contemporary Accounting Research, Forthcoming
 R. Lynn Hannan , Frederick W. Rankin and Kristy L. Towry
Georgia State University - J. Mack Robinson College of Business , Colorado State University - College of Business and Emory University
Date Posted: May 08, 2006
Accepted Paper Series

Incl. Electronic Paper The Influence of Audit Committee Financial Expertise on Earnings Quality: U.S. Evidence
The Icfai Journal of Audit Practice, Vol. 4, No. 3, pp. 8-28, 2007
 Bo Qin
University of Groningen
Date Posted: May 08, 2006
Accepted Paper Series
1436 downloads

Incl. Electronic Paper Timeliness of Financial Reporting in the Russian Energy Sector
 Robert W. McGee
Fayetteville State University
Date Posted: May 08, 2006
Working Paper Series
318 downloads

Incl. Electronic Paper Wealth Transfer Effects of Analysts' Misleading Behavior
Journal of Accounting Research, Forthcoming
 Gus De Franco , Hai Lu and Florin P. Vasvari
University of Toronto - Rotman School of Management , University of Toronto - Rotman School of Management and London Business School
Date Posted: May 08, 2006
Accepted Paper Series
290 downloads

Incl. Electronic Paper A Methodology for Evaluating the Cost-Effectiveness of Alternative Management Tools in Public-Sector Institutions: Application to Public Education
 Yaw M. Mensah , Michael P. Schoderbek and Robert H. Werner
Rutgers Business School - Newark & New Brunswick , Rutgers, The State University of New Jersey - Accounting & Information Systems and Rutgers Business School
Date Posted: May 07, 2006
Working Paper Series
386 downloads

Incl. Electronic Paper An Approach to Evaluating Relative Effectiveness in Non-Profit Institutions
 Yaw M. Mensah , Kevin C.K. Lam and Robert Werner
Rutgers Business School - Newark & New Brunswick , Chinese University of Hong Kong (CUHK) - School of Accountancy and Rutgers Business School - New Brunswick
Date Posted: May 07, 2006
Working Paper Series
245 downloads


 

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