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Full Text Papers: 564,325
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SSRN eLibrary Search Results
JEL Code: M4
6,939,161 Total downloads
Showing Papers 9,301 - 9,350 of 16,308
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1 2 3 4 ... 327 | Next >
   


Analysts’ Pre-Tax Income Forecasts and the Tax Expense Anomaly
Review of Accounting Studies, Vol. 21, No. 2, 2016
Bok Baik , Kyonghee Kim , Richard M. Morton and Yongoh Roh
Seoul National University , University of Missouri at Columbia , Florida State University - Department of Accounting and Seoul National University
Date Posted: May 30, 2016
Accepted Paper Series

Incl. Electronic Paper Accounting for Accounting History: An Exploratory Study Through Topic Modeling Approach
Department of Management, Università Ca' Foscari Venezia Working Paper No. 2016/05,
Paolo Ferri , Maria Lusiani and Luca Pareschi
RMIT University , University of Bologna - Department of Management and Ca Foscari University of Venice - Department of Management
Date Posted: May 30, 2016
Accepted Paper Series
1 downloads

Incl. Electronic Paper Socially Responsible Investing: Data-Driven Decision Making
Magali A. Delmas and Jinghui Lim
University of California, Los Angeles (UCLA)
Date Posted: May 29, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper Accounting for Pension Obligations in the European Union: A Case Study for EPSAS and Transnational Budgetary Supervision
14th International Conference on Pension, Insurance and Savings, University of Paris Dauphine and University of Berkeley, Paris, 9 and 10 May, 2016
Yuri Biondi and Marion Boisseau
French National Center for Scientific Research (CNRS) and Université Paris Dauphine
Date Posted: May 28, 2016
Working Paper Series
12 downloads

Incl. Electronic Paper The Impact of Forward-Looking Metrics on Employee Decision-Making: The Case of Customer Lifetime Value
Pablo Casas-Arce , Francisco de Asis Martinez-Jerez and V. G. Narayanan
Arizona State University (ASU) - W.P. Carey School of Business , University of Notre Dame - Department of Accountancy and Harvard University - Accounting & Control Unit
Date Posted: May 28, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Explaining CEO Retention in Misreporting Firms
Journal of Financial Economics (JFE), Forthcoming
Messod Daniel Beneish , Cassandra D. Marshall and Jun Yang
Indiana University - Kelley School of Business - Department of Accounting , University of Richmond - Department of Finance and Indiana University - Kelley School of Business - Department of Finance
Date Posted: May 28, 2016
Accepted Paper Series
9 downloads

Institutional Ownership and Corporate Tax Avoidance: New Evidence
Accounting Review, Forthcoming
Mozaffar Khan , Suraj Srinivasan and Liang Tan
Harvard Business School , Harvard Business School and George Washington University - Department of Accountancy
Date Posted: May 27, 2016
Accepted Paper Series

Incl. Electronic Paper Репутацията в Системата От Критерии За Оценка На Инвестиционната Привлекателност На Предприятието (Goodwill as a Part of Criteria for Valuation of Enterprise’s Investment Attractiveness)
Atanas Tsvyatkov Atanasov
University of Economics - Varna
Date Posted: May 26, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Green Banking and Reporting of Bangladeshi Commercial Banks: An Observation Under Global Reporting Initiative (GRI)
Md. Abdul Kaium Masud and Mohammad Sharif Hossain
Noakhli Science and Technology University and Uttara University, Bangladesh
Date Posted: May 26, 2016
Working Paper Series
8 downloads

Incl. Electronic Paper International Accounting Harmonization
Praveen Moolchandani
PraveenM
Date Posted: May 26, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Audit Firm Reputational Consequences of Alleged Non-GAAP Misconduct by Clients
Dain C. Donelson , Matthew Ege and Justin Leiby
University of Texas at Austin - McCombs School of Business , Texas A&M University - Department of Accounting and University of Florida
Date Posted: May 25, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper How Do Firms Use Cash Tax Savings: A Cross-Country Analysis
Danielle Higgins Green and Jon N. Kerr
Fordham University and Baruch College - CUNY, Zicklin School of Business
Date Posted: May 25, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Are Level 3 Fair Values Reflected in Firm Value? Evidence from European Banks
Katja Kisseleva and Daniela Lorenz
ESMT Berlin, Center for Financial Reporting and Auditing and Free University of Berlin (FUB) - Division of Economics
Date Posted: May 25, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Accounting in Central Banks
Bank of England Working Paper No. 604
David M. Bholat and Robin Darbyshire
Bank of England and Independent
Date Posted: May 24, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Institutional Restrictions on Stock Issuance and Buyback and the Asset Growth Effect
Alan Guoming Huang and Kevin Jialin Sun
University of Waterloo and St. John's University
Date Posted: May 24, 2016
Working Paper Series
6 downloads

Accounting Rules and Post-Acquisition Profitability for Business Combinations
Accounting Horizons, Forthcoming
Victoria Dickinson , Daniel Wangerin and John J. Wild
University of Mississippi - Patterson School of Accountancy , Michigan State University and University of Wisconsin - Madison - Department of Accounting and Information Systems
Date Posted: May 23, 2016
Accepted Paper Series

Incl. Electronic Paper The Influence of Corporate Social Responsibility and Board Characteristics on Earnings Management
Daniel Schaupp
University of Wuerzburg, Students
Date Posted: May 23, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper Beyond Vocationalism: Toward a Phenomenologically Informed Framework for Accounting Education
Michael Musov
University of National and World Economy (UNWE)
Date Posted: May 23, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper The Procyclicality of Loan Loss Provisions in Islamic Banks
Wahyoe Soedarmono , Sigid Eko Pramono and Amine Tarazi
Independent , Bank Indonesia and Universite de Limoges, LAPE
Date Posted: May 23, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Management Earnings Forecast Policies and the Cost of Equity Capital: Do Motives Matter?
Lisa A. Hinson
The University of Florida
Date Posted: May 23, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper On the Causal Effect of Information Asymmetry on Auditor Choice
Simon Fung , Zheng Wang , Liandong Zhang and Xindong Kevin Zhu
Hong Kong Polytechnic University - Faculty of Business , City University of Hong Kong , City University of Hong Kong and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: May 22, 2016
Working Paper Series
16 downloads

Incl. Electronic Paper Inter-Disciplinary Issues for Empowering Trade, Industry and Society
Inter-Disciplinary Issues for Empowering Trade, Industry and Society, (Eds.) Pawan Kumar Chugan, Deepak K. Srivastava, Nikunj Patel and Nirmal Chandrakant Soni, ISBN: 978-93-85777-06-6, Excel India Publishers, New Delhi for Institute of Management, Nirma University, Ahmedabad, 2016
Pawan K. Chugan , Deepak Srivastava , Nikunj Patel and Nirmal Chandrakant Soni
Nirma University - Institute of Management , Nirma University , Institute of Management, Nirma University and Independent
Date Posted: May 22, 2016
Accepted Paper Series
5 downloads

Incl. Electronic Paper Accounting Quality and Credit Ratings’ Ability to Measure Default Risk
Michael V. Chin
Rutgers University
Date Posted: May 22, 2016
Working Paper Series
26 downloads

Incl. Electronic Paper Culture Dimensions and Application of IFRSs in the Banking Industry
WSEAS Transaction on Business and Economics, Vol.13 (2016), pp. 341-354
Ana Isabel Lopes
ISCTE-IUL Instituto Universitário de Lisboa
Date Posted: May 21, 2016
Last Revised: May 23, 2016
Accepted Paper Series
5 downloads

Incl. Electronic Paper The Effects of Time Pressure on Belief Revision in Accounting: A Review of Relevant Literature in a Pressure-Arousal-Effort-Performance Framework
Christian P. R. Pietsch and William F. Messier Jr.
Saint Mary’s University and University of Nevada, Las Vegas - Department of Accounting
Date Posted: May 20, 2016
Working Paper Series
39 downloads

Incl. Electronic Paper Common Auditors and Cross-Country Mergers
Justin Chircop , Sofia Johan and Monika Tarsalewska
Lancaster University Management School , York University - Schulich School of Business and University of Exeter Business School
Date Posted: May 20, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Customer Concentration and Public Disclosure: Evidence from Management Earnings Forecasts
Steve Crawford , Ying Huang , Ningzhong Li and Ziyun (Calvin) Yang
University of Houston , University of Texas at Austin , University of Texas at Dallas and University of Houston
Date Posted: May 19, 2016
Working Paper Series
18 downloads

Incl. Electronic Paper Hyperbole or Reality? Investor Response to Extreme Language in Earnings Conference Calls
Khrystyna Bochkay , Sudheer Chava and Jeffrey Hales
University of Miami - School of Business Administration , Georgia Institute of Technology - Scheller College of Business and Georgia Institute of Technology - Scheller College of Business
Date Posted: May 19, 2016
Working Paper Series
40 downloads

When Fraud Brainstorming Becomes Dysfunctional: Can the Generation of Many Fraud Risks Increase Anchoring on Client-Provided Explanations?
Anna M. Rose , Jacob M. Rose , Jay C. Thibodeau and Ikseon Suh
Victoria University of Wellington , Victoria University of Wellington - School of Accounting and Commercial Law , Bentley University - Department of Accountancy and Marquette University - Department of Accounting
Date Posted: May 19, 2016
Working Paper Series

Incl. Electronic Paper Information in the Tails of the Distribution of Analysts’ Quarterly Earnings Forecasts
Financial Analysts Journal, Forthcoming
Philip B. Shane , Cameron Truong and Qiuhong Zhao
College of William & Mary , Monash University and Texas A&M University - College of Business
Date Posted: May 18, 2016
Accepted Paper Series
69 downloads

Insurance Acquisition Costs: Capitalizing Versus Expensing
Chi-Chun Liu and Yi-Ping Liao
National Chengchi University and Ming Chuan University
Date Posted: May 16, 2016
Working Paper Series

Incl. Electronic Paper Implementation of Audit Procedures For Marketing Audit Performance
Svetlana V. Pankova
Orenburg State University
Date Posted: May 16, 2016
Working Paper Series
13 downloads

Incl. Electronic Paper Abordări Privind Aportul Securizării Fiscale La Realizarea Competitivităţii În Afaceri (Standpoints Regarding Fiscal Security for Competitive Business)
Impactul transformărilor socio-economice și tehnologice la nivel national, european si mondial; Nr.9/2015,
Sorin-Adrian Robu
Bucharest Academy of Economic Studies, Students
Date Posted: May 15, 2016
Accepted Paper Series
6 downloads

Incl. Electronic Paper Approaches Regarding the Harmonization by Modelling the Accounting-Taxation-Management Relationship
National Strategies Observer, 2/2015
Sorin-Adrian Robu
Bucharest Academy of Economic Studies, Students
Date Posted: May 15, 2016
Accepted Paper Series
8 downloads

The Complementarity Effects of Activity-Based Costing and Information Systems Integration on Financial Performance in Manufacturing Firms
Adam S. Maiga and Anders Nilsson
Florida International University (FIU) - College of Business Administration and Lulea University of Technology
Date Posted: May 15, 2016
Working Paper Series

Incl. Electronic Paper Institutional Ownership and Corporate Tax Avoidance: New Evidence
Mozaffar Khan , Suraj Srinivasan and Liang Tan
Harvard Business School , Harvard Business School and George Washington University - Department of Accountancy
Date Posted: May 15, 2016
Last Revised: May 26, 2016
Working Paper Series
116 downloads

Incl. Electronic Paper Insider Trading and PEAD
Lyungmae Choi , Lucile Faurel and Stephen A. Hillegeist
Arizona State University , Arizona State University and Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy
Date Posted: May 15, 2016
Working Paper Series
55 downloads

Event-Specific Earnings Management: Additional Evidence from US M&A Pre-and Post-Sox
Malek Alsharairi , Robert Dixon and Radhi Al-Hamadeen
German Jordanian University (GJU) , Durham Business School and Al-Hussein Bin Talal University
Date Posted: May 15, 2016
Working Paper Series

Incl. Electronic Paper Corporate Codes of Ethics, National Culture, and Earnings Discretion: International Evidence
Journal of Business Ethics, Forthcoming
Chen Chu , Giorgio Gotti , Tony Kang and Michael C Wolfe
University of Texas at El Paso , University of Texas at El Paso (UTEP) , McMaster University - DeGroote School of Business and Virginia Tech
Date Posted: May 14, 2016
Last Revised: May 16, 2016
Accepted Paper Series
51 downloads

Incl. Electronic Paper The Consistency of Mandatory and Voluntary Management Earnings Forecasts and Implications for Analyst and Investor Information Processing
Richard A. Cazier , Sonja O. Rego , Xiaoli (Shaolee) Tian and Ryan J. Wilson
University of Texas at El Paso - Department of Accounting , Indiana University - Kelley School of Business - Department of Accounting , Ohio State University (OSU) - Fisher College of Business and University of Oregon - Lundquist College of Business
Date Posted: May 14, 2016
Working Paper Series
48 downloads

Incl. Electronic Paper Influencing Profits: The Differential Impact of Lobbying on Corporate Stock Returns
Michelle Hutchens , Sonja O. Rego and Amy Genson Sheneman
Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: May 14, 2016
Working Paper Series
35 downloads

Incl. Electronic Paper Can Fair Values Be Used for Assessing Management's Stewardship?
Darren Henderson
Wilfrid Laurier University
Date Posted: May 14, 2016
Working Paper Series
21 downloads

Incl. Electronic Paper Linking Societal Trust and CEO Compensation
Kiridaran (Giri) Kanagaretnam , Rahman Khokhar and Amin Mawani
York University - Schulich School of Business , Saint Mary's University, Canada - Department of Finance, Information Systems & Management Science and York University - Department of Accounting
Date Posted: May 13, 2016
Working Paper Series
27 downloads

Incl. Electronic Paper Classification Shifting, Abnormal Earnings Dynamics, and Stock Valuation
Ahmed Abdalla and Colin Clubb
London School of Economics and Political Science (LSE)-Department of Accounting and University of London - King's College London - Department of Management
Date Posted: May 13, 2016
Working Paper Series
32 downloads

Incl. Electronic Paper Risk Management Disclosure in Lithuanian Commercial Banks Financial Statements
Dalia Kaupelyte , Mantas Seilius and Rūta Zinkevičiūtė
Vytautas Magnus University , Vytautas Magnus University and Vytautas Magnus University
Date Posted: May 13, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper Standing Out From The Crowd: The Real Effects Of Outliers
Qianqian Du , Frank Yu and Xiaoyun Yu
Hong Kong Polytechnic University , China Europe International Business School and Indiana University - Kelley School of Business - Department of Finance
Date Posted: May 12, 2016
Working Paper Series
31 downloads

The Study on the Relationship between Auditor Expertise and Book-Tax Differences Before and after the Passage of the Mandatory Auditor Rotation
Laney Tsai
affiliation not provided to SSRN
Date Posted: May 12, 2016
Working Paper Series

Uniform vs. Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination Role
Journal of Accounting Research, Forthcoming
Qi Chen , Tracy Lewis , Katherine Schipper and Yun Zhang
Duke University - Fuqua School of Business , Duke University , Duke University - Fuqua School of Business and George Washington University
Date Posted: May 12, 2016
Accepted Paper Series

Incl. Electronic Paper Results of Auditor Ratification Votes and Shareholders' Perceptions of External Financial Reporting Quality
Jacob Justus Leidner and Sven Hörner
University of Wuerzburg and University of Wuerzburg
Date Posted: May 12, 2016
Working Paper Series
23 downloads

Incl. Electronic Paper Audit Partner Identification and Audit Quality
Kyungha Kari Lee
Rutgers, The State University of New Jersey - Rutgers Business School
Date Posted: May 12, 2016
Working Paper Series
49 downloads


 

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