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Abstracts: 694,814
Full Text Papers: 584,013
Authors: 320,315
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67,276

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Last 12 months: 13,127,765
Last 30 days: 1,047,329

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SSRN eLibrary Search Results
JEL Code: M41
5,670,658 Total downloads
Showing Papers 851 - 900 of 11,973
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1 2 3 4 ... 240 | Next >
   

Incl. Electronic Paper Innovation Cost Determination by Tracking Innovation in Maps
Francisco M. Somohano, Francisco J. Martinez Garcia and José Manuel López Fernández
University of Cantabria - Faculty of Business & Economics, University of Cantabria - Department of Economics and University of Cantabria
Date Posted: September 30, 2016
Working Paper Series
4 downloads

Audit Market Structure and Audit Pricing
Accounting Horizons, Forthcoming
John Daniel Eshleman and Bradley Lawson
Michigan Technological University and Oklahoma State University - Stillwater - School of Accounting
Date Posted: September 30, 2016
Accepted Paper Series

Incl. Electronic Paper Investor Reaction to Accounting Misstatements Under IFRS: Australian Evidence
John Goodwin, Yigit Atilgan, Serif Aziz Simsir and Kamran Ahmed
Sabanci University, Sabanci University, Sabanci University and La Trobe University
Date Posted: September 30, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Market Failure and Reemergence: A Study of Chinese Firms Listed in the US
Randolph P. Beatty, Hai Lu and Wei Luo
University of Southern California - Leventhal School of Accounting, Singapore Management University and Peking University - Guanghua School of Management
Date Posted: September 30, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Performance of the Implied Equity Duration in Small Stock Markets
Olga Fullana and David Toscano
Universidad CEU Cardenal Herrera and University of Liverpool
Date Posted: September 30, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Comparability and Cost of Equity Capital
Michael J. Imhof, Scott Seavey and David B. Smith
Wichita State University, University of Nebraska at Lincoln and University of Nebraska at Lincoln - School of Accountancy
Date Posted: September 29, 2016
Working Paper Series
12 downloads

Incl. Electronic Paper Earnings Comparability and Informed Trading
Finance Research Letters, Forthcoming
Sangwan Kim and Steve C. Lim
University of Massachusetts - Boston and Texas Christian University - M.J. Neeley School of Business
Date Posted: September 28, 2016
Accepted Paper Series
16 downloads

Incl. Electronic Paper Faculty of the Future: Facing the Forces for Change
Karen S. Pincus, Raef A. Lawson, James Sorensen, Kevin Stocks and David E. Stout
University of Arkansas - Department of Accounting, Institute of Management Accountants, University of Denver - School of Accountancy, Brigham Young University and Youngstown State University - Department of Accounting and Finance
Date Posted: September 28, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Managing the Curricular-Change Process: Implementing Competency-Based Accounting Education
Raef A. Lawson, Karen S. Pincus, James Sorensen, Kevin Stocks and David E. Stout
Institute of Management Accountants, University of Arkansas - Department of Accounting, University of Denver - School of Accountancy, Brigham Young University and Youngstown State University - Department of Accounting and Finance
Date Posted: September 28, 2016
Working Paper Series
3 downloads

Analysis of Cash Flow Statement – Use in Banking Industry for Appraisal of Loans & Advances
Managing Business in Turbulent Times, ISBN 9789382880134, pp. 175-179
Prasanna Kulkarni, Abhijit Chirputkar and Uday Kulkarni
Symbiosis Institute of Telecom Management, Independent and Independent
Date Posted: September 28, 2016
Accepted Paper Series

Institutional Factors and Conditional Conservatism in Malaysia: Does International Financial Reporting Standards Convergence Matter?
Journal of Contemporary Accounting and Economics (Forthcoming)
Marziana Madah Marzuki and Effiezal Aswadi Abdul Wahab
Universiti Teknologi Malaysia (UTM) - Faculty of Accountancy and Curtin University - School of Accounting
Date Posted: September 28, 2016
Accepted Paper Series

Application of IFRS in Indian Telecom Industry
Telecom Business Review, ISSN No. 0973 9114, Vol 5, Jan 2012, Issue 1, p 89-100
Prasanna Kulkarni and Abhijit Chirputkar
Symbiosis Institute of Telecom Management and Independent
Date Posted: September 28, 2016
Accepted Paper Series

Impact of IFRS on Financial Aspects of Indian Telecom Operators A Conceptual Framework
Telecom Business Review, (2013), (ISSN No. 0973 9114), Volume 6, Issue 1, Publishing India, pp.17-26
Prasanna Kulkarni and Abhijit Chirputkar
Symbiosis Institute of Telecom Management and Independent
Date Posted: September 28, 2016
Accepted Paper Series

Review of TRAI Recommendations on Components of Adjusted Gross Revenue (AGR)
Telecom Business Review, (2008), (ISSN No. 0973 9114), Volume 1, Issue 1, pp. 3-12
Prasanna Kulkarni
Symbiosis Institute of Telecom Management
Date Posted: September 28, 2016
Accepted Paper Series

Incl. Electronic Paper The Relationship between Firm Performance, Reward of Executive Managers and Fluctuations of Investment Volume in the Firms Listed on TSE
Ehsan Rakei, Mohammad Reza Asgari and Roya Darabi
Islamic Azad University (IAU) - Faculty of Management & Accounting, Islamic Azad University (IAU) - Shahre E Ray Branch and Tehran South Branch of Islamic Azad University, Tehran-Iran - Department of Accounting
Date Posted: September 27, 2016
Accepted Paper Series
13 downloads

Incl. Electronic Paper Budgeting Beyond Budgeting
IESE Business School Working Paper No. Working Paper WP-1139-E
Josep M. Rosanas
University of Navarra - IESE Business School
Date Posted: September 27, 2016
Working Paper Series
13 downloads

Incl. Electronic Paper Proactive Financial Reporting Enforcement and Firm Value
Hans Bonde Christensen, Lisa Yao Liu and Mark G. Maffett
University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Date Posted: September 27, 2016
Working Paper Series
17 downloads

Incl. Electronic Paper Zakat Accounting: Metaphor and Accounting Treatment for Business Organization
MPRA Paper No. 74003
Aan Jaelani
IAIN Syekh Nurjati Cirebon (State Islamic Institute Syekh Nurjati Cirebon)
Date Posted: September 26, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper Directors’ and Officers’ Liability Insurance and Earnings Conservatism
Journal of Accounting Review 63:7, (2016)
Hsiu-Mei Liao, Lifen Tang and Jan-Zan Lee
Ming Chuan University and National Taipei University
Date Posted: September 24, 2016
Accepted Paper Series
3 downloads

Is the Growth-Value Anomaly Related to the Asset Growth Anomaly?
F.Y. Eric C. Lam and Hung Wan Kot
Hong Kong Baptist University (HKBU) - Department of Finance and Decision Sciences and City University of Hong Kong (CityUHK) - Department of Economics & Finance
Date Posted: September 24, 2016
Working Paper Series

Incl. Electronic Paper Telling the Truth on 9-11: Market Reactions to Corporate Earnings Announcements
Ana Cristina Marques and José Tavares
Nova School of Business and Economics and Universidad Nova de Lisboa - Faculdade de Economia
Date Posted: September 21, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper International Financial Reporting Standards and Private Firms’ Access to Bank Loans
Benjamin Balsmeier and Steven Vanhaverbeke
KU Leuven - Department of Managerial Economics, Strategy, and Innovation and KU Leuven - Faculty of Business and Economics (FEB)
Date Posted: September 21, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Are CEOs Held Accountable for Unrecognized Expenses? The Case of Implied Employee Option Expense
Michael S. H. Shih
University of Windsor - Faculty of Business Administration
Date Posted: September 20, 2016
Working Paper Series
11 downloads

Incl. Electronic Paper Impact of the Sarbanes-Oxley Act on Special Items
Glenn A. Growe, Xiao Qiao and Tom Johansen
Fort Hays State University, SummerHaven Investment Management, LLC and Oklahoma State University - Stillwater
Date Posted: September 20, 2016
Working Paper Series
27 downloads

Incl. Electronic Paper Social Security Reform: Proposals for Change
Richard Barnes
University of North Carolina (UNC) at Pembroke - School of Business
Date Posted: September 20, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper Antitakeover Legislation and Accounting Conservatism: New Evidence
Journal of Accounting and Public Policy, Forthcoming
Shijun Cheng, Augustine Duru and Yijiang Zhao
University of Maryland - Robert H. Smith School of Business, American University - Kogod School of Business and American University - Kogod School of Business
Date Posted: September 19, 2016
Accepted Paper Series
32 downloads

Incl. Electronic Paper Public Company Audits and City-Specific Labor Characteristics
Matthew Beck, Jere R. Francis and Joshua L. Gunn
Michigan State University, University of Missouri at Columbia and University of Pittsburgh - Katz Graduate School of Business
Date Posted: September 18, 2016
Last Revised: September 29, 2016
Working Paper Series
25 downloads

Incl. Electronic Paper Do Auditors Correctly Identify and Assess Internal Control Deficiencies? Evidence from the PCAOB Data
Daniel Aobdia, Preeti Choudhary and Gil Sadka
Northwestern University - Kellogg School of Management, Georgetown University, McDonough School of Business and University of Texas at Dallas
Date Posted: September 18, 2016
Last Revised: September 23, 2016
Working Paper Series
72 downloads

Incl. Electronic Paper Voluntary Disclosure Commitment and Firm Investment
Michael J. Imhof, Thomas C. Omer and Scott Seavey
Wichita State University, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln
Date Posted: September 18, 2016
Working Paper Series
36 downloads

Analyst Information Precision and Small Earnings Surprises
Review of Accounting Studies, Forthcoming
Sanjay Bissessur and David Veenman
Amsterdam Business School - University of Amsterdam and University of Amsterdam - Amsterdam Business School (ABS)
Date Posted: September 17, 2016
Accepted Paper Series

Incl. Electronic Paper Do Managers Really Guide Through the Fog? On the Challenges in Assessing the Causes of Voluntary Disclosure
Journal of Accounting & Economics (JAE), Forthcoming
Travis Dyer, Mark H. Lang and Lorien Stice-Lawrence
University of North Carolina at Chapel Hill, University of North Carolina at Chapel Hill and University of North Carolina at Chapel Hill
Date Posted: September 17, 2016
Accepted Paper Series
65 downloads

Incl. Electronic Paper Accounting for Central Neighborhood Change, 1980-2010
FRB of Chicago Working Paper No. WP-2016-9
Nathaniel Baum-Snow and Daniel A. Hartley
University of Chicago - Department of Economics and Federal Reserve Bank of Chicago
Date Posted: September 16, 2016
Working Paper Series
7 downloads

Corporate Governance and Provisions Under IAS 37
EuroMed Journal of Business, Forthcoming
Ece Erdener Acar and Serdar Ozkan
Izmir University of economics and American University of the Middle East
Date Posted: September 15, 2016
Accepted Paper Series

Does Good Corporate Governance Constrain Cash Flow Manipulation? Evidence from India
Managerial Finance (Forthcoming)
Neerav Nagar and Mehul Ashok Raithatha
Indian Institute of Management Ahmedabad and Indian Institute of Management (IIM), Indore
Date Posted: September 15, 2016
Accepted Paper Series

Institutional Ownership and CEO Equity Incentives
Journal of Management Accounting Research, Forthcoming
Brian Bratten and Yanfeng Xue
University of Kentucky - Von Allmen School of Accountancy and George Washington University - Department of Accountancy
Date Posted: September 15, 2016
Accepted Paper Series

Incl. Electronic Paper Product Market Competition and Cost Stickiness
Review of Quantitative Finance and Accounting, Forthcoming
Wu-Lung Li and Kenneth Zheng
Texas A&M International University and University of Wyoming
Date Posted: September 14, 2016
Last Revised: September 16, 2016
Accepted Paper Series
20 downloads

Incl. Electronic Paper Bank Financial Reporting Opacity and Regulatory Intervention
John Gallemore
University of Chicago - Booth School of Business
Date Posted: September 14, 2016
Working Paper Series
62 downloads

Incl. Electronic Paper Accounting in the Digital Age: Creating Values with Paperless Decision Support Systems
Babcock University Inaugural Lecture Series
Enyi Patrick Enyi
School of Management Sciences
Date Posted: September 13, 2016
Accepted Paper Series
16 downloads

Incl. Electronic Paper Sales Margin and Margin Capitalization Rates: Linking Marketing Activities to Shareholder Value
Journal of Academy of Marketing Science, 2011
Steve C. Lim and Robert Lusch
Texas Christian University - M.J. Neeley School of Business and University of Arizona - Department of Marketing
Date Posted: September 12, 2016
Accepted Paper Series
17 downloads

Incl. Electronic Paper Accountability and Transparency in the Nigerian Civil Service: The Need for Socio-Economic Reforms
Madumere, I. & Okegbe, T. O. (2014) " Accountability and Transparency in the Nigerian Civil Service: The need for Social-economic reforms", Journal of Finance and Accounting, 6(2), 134-145
Madumere Ifeanyi and Theophilus Okonkwo Okegbe
Federal University Otuoke and Nnamdi Azikiwe University
Date Posted: September 12, 2016
Accepted Paper Series
3 downloads

Pay-Performance Sensitivity in a Heterogeneous Managerial Labor Market
Journal of Management Accounting Research, Vol. 16, No. 1, 2004
Hui Chen and Fei Leng
University of Zurich and University of Washington, Tacoma
Date Posted: September 10, 2016
Accepted Paper Series

Incl. Electronic Paper Voluntary Disclosure and Option Premia: The Case of Earnings Guidance and the Variance Risk Premium
Thaddeus Neururer
University of Connecticut - School of Business
Date Posted: September 09, 2016
Working Paper Series
24 downloads

Incl. Electronic Paper Inventory Write-Downs in the Semiconductor Industry
Hui Chen, Sundaresh Ramnath, Srinivasan Rangan and Steve Rock
University of Zurich, University of Miami - Department of Accounting, Indian Institute of Management (IIMB), Bangalore and University of Colorado at Boulder - Department of Accounting
Date Posted: September 09, 2016
Working Paper Series
7 downloads

Let's Do it Safely: How Altrad Balliauw Configured a Package of Control Systems
Journal of Cleaner Production, Vol. 136 (Part A), pp. 172-180, 2016
Lies Bouten and Sophie Hoozée
Iéseg School of Management and Ghent University-Universiteit Gent - Department of Accountancy and Corporate Finance
Date Posted: September 08, 2016
Last Revised: September 17, 2016
Accepted Paper Series

Incl. Electronic Paper The Main Categories of Disclosures Concerning Control Over Financial Reporting: The Practice of Companies Listed on the Warsaw Stock Exchange
BEH - Business and Economic Horizons, Volume 11, Issue 3, 2015, pp.162-172
Jacek Gad
University of Lodz - Department of Accounting
Date Posted: September 08, 2016
Accepted Paper Series
8 downloads

Incl. Electronic Paper Book-Tax Conformity: The Review of Recent Research and Its Implication for the IFRS Adoption in Europe
eJournal of Tax Research, Vol. 14, No. 1, pp. 96-118, 2016
David Procházka and Jan Molín
University of Economics, Prague and University of Economics, Prague
Date Posted: September 08, 2016
Accepted Paper Series
23 downloads

Withholding Financial Statement Analysis Formulas When Instructing and Testing: A Desirable Difficulty
Fred Phillips
University of Saskatchewan
Date Posted: September 08, 2016
Working Paper Series

Incl. Electronic Paper The Informativeness of Discretionary LLPs during the Financial Crisis
Paul J. Beck, Zhenhua Chen, Bin Li and Ganapathi S. Narayanamoorthy
University of Illinois at Urbana-Champaign - Department of Accountancy, Tulane University - A.B. Freeman School of Business, University of Texas at Dallas - Naveen Jindal School of Management and Tulane University - Accounting & Taxation
Date Posted: September 08, 2016
Working Paper Series
44 downloads

Incl. Electronic Paper Theoretical Aspects of the Applied Strategic Innovative Analysis within Balanced Scorecard
Sergey Krylov
Ural Federal University (UrFU) Graduate School of Economics and Management
Date Posted: September 06, 2016
Working Paper Series
11 downloads

Incl. Electronic Paper Applied Strategic Financial Analysis as Innovative Instrument to Research Strategic Aspects of the Organization Financial Activity
Sergey Krylov
Ural Federal University (UrFU) Graduate School of Economics and Management
Date Posted: September 06, 2016
Working Paper Series
8 downloads


 

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