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SSRN eLibrary Search Results
JEL Code: M4
5,293,876 Total downloads
Showing Papers 981 - 1,030 of 13,024
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AIS Faculty Familiarity and Perceptions of AIS Journals
Review of Business Information Systems, Vol. 9, No. 3, pp. 1-18, Summer, 2005
Thomas Tribunella III
State University of New York at Oswego
Date Posted: February 28, 2006
Accepted Paper Series

Incl. Electronic Paper Albert Robins Company, Inc. - Trade Receivables
Darden Case No. UVA-C-2245
Mark E. Haskins and Rebecca Bray
University of Virginia (UVA) - Darden School of Business and affiliation not provided to SSRN
Date Posted: October 21, 2008
Working Paper Series
79 downloads

Incl. Electronic Paper Alcatel S.A. and Lucent Technologies: The Effect of Acquisitions on Net Operating Losses
Darden Case No. UVA-C-2257
Mary Margaret Frank and Jonathan Right
University of Virginia (UVA) - Darden School of Business and affiliation not provided to SSRN
Date Posted: October 21, 2008
Working Paper Series
83 downloads

Aligning Auditor Materiality Choice and the Needs of a Reasonable Person
Jerry L. Turner
TCU
Date Posted: April 29, 2004
Working Paper Series

Incl. Electronic Paper Aligning Industrial Relations Risk, Budgetary Participation, and Budgeting Measures of Performance: Impact on Managerial Performance
Zahirul Hoque and Peter Brosnan
La Trobe University and Griffith University - Griffith Business School
Date Posted: July 26, 2007
Working Paper Series
624 downloads

Aligning Taxable Profits and Accounting Profits: Accounting Standards, Legislators and Judges
eJournal of Tax Research, Vol. 2, No. 1
Judith Freedman
University of Oxford - Faculty of Law
Date Posted: January 07, 2005
Accepted Paper Series

Incl. Electronic Paper All Control is Not Equal: The Effect of Formal Control Type on Trust and Cooperation
AAA Management Accounting Section (MAS) 2006 Meeting Paper, McCombs Research Paper Series No. ACC-04-06
Margaret H. Christ , Karen L. Sedatole and Kristy L. Towry
University of Georgia , Michigan State University - Eli Broad College of Business and Emory University
Date Posted: March 23, 2006
Last Revised: July 14, 2008
Working Paper Series
526 downloads

Incl. Electronic Paper All in All, Just Another Brick in the Wall: The Use of Chinese Walls as a Defence to Insider Trading
Journal of Applied Research in Accounting and Finance, Vol. 6, No. 2, pp. 2-14, 2011
Juliette Overland
Discipline of Business Law, Faculty of Economics & Business
Date Posted: January 16, 2012
Accepted Paper Series
111 downloads

Incl. Electronic Paper All in One Basket: The Bankruptcy Risk of a National Agent-Based Mortgage Recording System
46 U.C. Davis L. Rev. 1 (2013)
John P. Hunt , Richard Stanton and Nancy Wallace
University of California, Davis - School of Law , University of California, Berkeley - Finance Group and University of California, Berkeley - Real Estate Group
Date Posted: August 15, 2011
Last Revised: February 19, 2013
Accepted Paper Series
228 downloads

Alliance Healthcare Network: Using a Balanced Scorecard to Motivate Change
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Anne M. A. Sergeant and Paulette A. Ratliff-Miller
Grand Valley State University - Department of Accounting & Taxation and Grand Valley State University
Date Posted: August 15, 2011
Working Paper Series

Incl. Electronic Paper Allison's Models and the FASB Statements No's. 2, 5, 13, and 19
Journal of Business Finance and Accounting, Vol. 16, No. 1, pp. 119-130, Spring 1989
Jeffrey D. Cheshire and Ehsan H. Feroz
affiliation not provided to SSRN and University of Washington - Tacoma-Milgard School of Business
Date Posted: November 23, 2008
Last Revised: June 15, 2009
Accepted Paper Series
42 downloads

Allocating Income Taxes to Operating and Financing Activities: An Analysis of the IASB/FASB Discussion Paper on Financial Statement Presentation
Michael Calegari
Santa Clara University - Accounting
Date Posted: March 08, 2010
Working Paper Series

Incl. Electronic Paper Allocations Made in Accordance with Partners' Interests in the Partnership
Business Entities, Vol. 11, p. 4, November/December 2009
Bradley T. Borden
Brooklyn Law School
Date Posted: December 04, 2009
Accepted Paper Series
374 downloads

Incl. Electronic Paper Alphadale Community Bank, Inc.
Darden Case No. UVA-C-2275
Luann J. Lynch
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
32 downloads

Incl. Electronic Paper Altering Investment Decisions to Manage Financial Reporting Outcomes: Asset-Backed Commercial Paper Conduits and FIN 46
Daniel A. Bens and Steven J. Monahan
INSEAD and INSEAD
Date Posted: September 20, 2007
Working Paper Series
409 downloads

Alternative Accounting Procedures, Forecast Accuracy, and Value-Relevance of Earnings in the Oil and Gas Industry
Ran Barniv and Suwardjono NLN
Kent State University - Department of Accounting and Gadjah Mada University
Date Posted: June 19, 2000
Working Paper Series

Incl. Electronic Paper Alternative Adaptations of Distressed Firms' Resources: The Valuation Roles of Book Value of Equity and Earnings
Christine E.L. Tan
City University of New York - Baruch College
Date Posted: April 11, 2004
Working Paper Series
844 downloads

Alternative Adjustments to Analysts' Earnings Forecasts: Relative and Complementary Performance
The Financial Review
Pieter T. Elgers and May H. Lo
University of Massachusetts and Western New England College
Date Posted: May 19, 1998
Accepted Paper Series

Alternative Bankruptcy Prediction Models using Option-Pricing Theory
Journal of Banking and Finance, Forthcoming
Andreas Charitou , Dionysia Dionysiou , Neophytos Lambertides and Lenos Trigeorgis
University of Cyprus , University of Stirling , Cyprus University of Technology and University of Cyprus - Department of Public and Business Administration
Date Posted: March 17, 2011
Last Revised: February 17, 2013
Accepted Paper Series

Alternative Income Determination Rules and Earnings Usefulness: The Case of R&D Costs
Contemporary Accounting Research, Vol 12, No 1, Fall 1995
Martha Loudder and Bruce K. Behn
Texas A&M University (TAMU) - Department of Accounting and University of Tennessee, Knoxville - College of Business Administration
Date Posted: February 24, 1998
Accepted Paper Series

Incl. Electronic Paper Alternative Information Sources and Information Asymmetry Reduction: Evidence from Small Business Debt
Gavin Cassar , Ken Cavalluzzo and Christopher D. Ittner
INSEAD , Wisconsin Capital Management and University of Pennsylvania - Accounting Department
Date Posted: April 25, 2008
Last Revised: November 16, 2011
Working Paper Series
530 downloads

Alternative Size Hypotheses: Political Costs Vs. Performance
Andrew A. Christie and Jerold L. Zimmerman
Louisiana State University and University of Rochester - Simon School of Business
Date Posted: May 29, 1995
Working Paper Series

Alternative Valuation Models and the Valuation Parameters of Property-Casualty Insurers' Share Prices
Elizabeth A. Demers
University of Virginia (UVA) - Darden School of Business
Date Posted: June 30, 1997
Working Paper Series

Incl. Electronic Paper Alternative vs Traditional Corporate Governance Systems in Italy: An Empirical Analysis
Paolo Baffi Centre Research Paper No. 2010-80
Carlo Bellavite Pellegrini , Laura Pellegrini and Emiliano Sironi
Catholic University of the Sacred Heart of Milan , Catholic University of the Sacred Heart of Milan and Bocconi University - Department of Economics
Date Posted: February 19, 2010
Last Revised: December 29, 2010
Accepted Paper Series
110 downloads

Incl. Electronic Paper Alza Corporation: An Illustration of Form Over Substance
Timothy L. McCoy and Margaret A. Hoskins
Lamar University and Henderson State University - School of Business
Date Posted: October 18, 2006
Working Paper Series
193 downloads

Incl. Electronic Paper Ambiguities, Dualities and Metaphors in Intellectual Capital Research and Practice: Some Open Questions
Giuseppe Marzo
University of Ferrara - Faculty of Economics
Date Posted: September 27, 2012
Last Revised: March 26, 2013
Working Paper Series
9 downloads

Incl. Electronic Paper Ameliorating Conflicts of Interest in Auditing: Effects of Recent Reforms on Auditors and their Clients
Mark W. Nelson
Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: July 28, 2005
Working Paper Series
602 downloads

Incl. Electronic Paper American Toy Company - The Zapper
Darden Case No. UVA-C-2040
Mark E. Haskins
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
57 downloads

Incl. Electronic Paper Amortisation Versus Impairment of Goodwill and Accounting Quality
International Journal of Economic Sciences and Applied Research, Vol. 4, No. 3, pp. 93-118
Georgios Georgakopoulos , Paul Van Hulzen , Laura Alfonso and Ioannis Sotiropoulos
affiliation not provided to SSRN , affiliation not provided to SSRN , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: January 03, 2012
Accepted Paper Series
272 downloads

Incl. Electronic Paper Amortized Cost for Operating Lease Assets
Ross Jennings and Ana Cristina Marques
University of Texas at Austin - Department of Accounting and NOVA School of Business and Economics
Date Posted: March 04, 2012
Last Revised: May 22, 2012
Working Paper Series
126 downloads

Incl. Electronic Paper AMR Corporation - Leases
Darden Case No. UVA-C-2238
Luann J. Lynch
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
65 downloads

Incl. Electronic Paper An Accountability Framework for Financial Statement Auditors and Related Research Questions
Mark E. Peecher , Ira Solomon and Ken Trotman
University of Illinois College of Law , University of Illinois at Urbana-Champaign and University of New South Wales (UNSW) - School of Accounting
Date Posted: October 16, 2010
Last Revised: April 15, 2013
Working Paper Series
1145 downloads

Incl. Electronic Paper An Actuarial Balance Model for DB PAYG Pension Systems with Disability and Retirement Contingencies
Manuel Ventura-Marco and Carlos Vidal-Meliá
University of Valencia - Faculty of Economics and University of Valencia - Faculty of Economics
Date Posted: May 22, 2012
Last Revised: September 14, 2012
Working Paper Series
29 downloads

Incl. Electronic Paper An Adjusted ROA as a Proxy for Risk Premium Estimation – S&P’s 1 500 Case
32nd European Accounting Association Annual Congress, May 12-15, 2009, Tampere, Finland
Bartosz Kurek
Cracow University of Economics - Department of Accounting
Date Posted: August 05, 2009
Working Paper Series
143 downloads

Incl. Electronic Paper An Advanced Present Value Formula
Joseph Tzur , Hila Fogel-Yaari and Varda Yaari
Bar Ilan University - S. Daniel Abraham School of Business Adminstration , University of Toronto - Rotman School of Management and Morgan State University - Department of Accounting and Finance
Date Posted: May 09, 2007
Working Paper Series
313 downloads

Incl. Electronic Paper An Agency Theoretic Formulation of Organizational Control Theory
Rajiv D. Banker , Shaopeng Li and Jose M. Plehn-Dujowich
Temple University - Fox School of Business and Management , Temple University - Fox School of Business and Temple University - Fox School of Business
Date Posted: August 16, 2010
Working Paper Series
209 downloads

Incl. Electronic Paper An Agency Theory of Conservative Accrual Accounting
Simon School Working Paper No. FR 09-11
Michael Raith
Simon Graduate School of Business – University of Rochester
Date Posted: January 13, 2009
Last Revised: August 26, 2009
Working Paper Series
1758 downloads

An Algorithmic Approach to Contracting in an Infinite Agency Model
Bente Villadsen and Richard T. Boylan
The Brattle Group and Rice University - Department of Economics
Date Posted: July 14, 1998
Working Paper Series

Incl. Electronic Paper An Alternative Interpretation of the Discontinuity in Earnings Distributions
William H. Beaver , Maureen F. McNichols and Karen K. Nelson
Stanford University , Stanford University and Rice University - Jones Graduate School of Business
Date Posted: January 20, 2004
Working Paper Series
1452 downloads

Incl. Electronic Paper An Alternative to the Feltham-Ohlson Valuation Framework: Using Q-Theoretic Income to Predict Firm Value
Cass Business School Research Paper
Miles B. Gietzmann and Adam J. Ostaszewski
City University London - Sir John Cass Business School and London School of Economics
Date Posted: July 23, 2003
Working Paper Series
510 downloads

Incl. Electronic Paper An Analysis of Accounting Frauds and the Timing of Analyst Coverage Decisions and Recommendation Revisions: Evidence from the US
Fordham University Schools of Business Research Paper
Susan M. Young and Emma Y. Peng
Fordham University and Fordham University - Accounting Area
Date Posted: January 18, 2013
Working Paper Series
150 downloads

Incl. Electronic Paper An Analysis of Audit Deficiencies Based on PCAOB Inspection Reports Issued During 2005
Helen M. Roybark
Radford University - College of Business and Economics
Date Posted: August 20, 2007
Working Paper Series
601 downloads

Incl. Electronic Paper An Analysis of Audit Deficiencies Based on Section 104 Inspection Reports Issued by the PCAOB During 2004–2007
Helen M. Roybark
Radford University - College of Business and Economics
Date Posted: August 04, 2009
Working Paper Series
163 downloads

An Analysis of Audit Fees Following the Passage of Sarbanes-Oxley
Asia-Pacific Journal of Accounting and Economics, Forthcoming
Paul A. Griffin and David H. Lont
University of California, Davis - Graduate School of Management and University of Otago - Department of Accountancy and Finance
Date Posted: May 16, 2007
Accepted Paper Series

Incl. Fee Electronic Paper An Analysis of Auditing Environment and Modified Audit Opinions in China: Underlying Reasons and Lessons
International Journal of Auditing, Vol. 9, No. 3, pp. 165-185, November 2005
Xijia Su , Shimin Chen and Zhenglin Wang
City University of Hong Kong (CityUHK) - Department of Accountancy , China Europe International Business School (CEIBS) and Deloitte Touche Tohmatsu CPA Ltd.
Date Posted: January 05, 2006
Accepted Paper Series
16 downloads

Incl. Electronic Paper An Analysis of Earnings Management by European Private Firms
Laurent Coppens and Erik Peek
Netmanagement Réseaux Bruxelles - Controlling, Butgeting & Studies and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Date Posted: December 02, 2003
Working Paper Series
962 downloads

Incl. Electronic Paper An Analysis of Effectiveness on the University’s Internship Programs in Indonesia: A Case Study at Selected Universities with International Curriculums
Metropolitan Universities Journal, Vol. 22, No. 2, pp. 121-130, November 2011

Date Posted: February 13, 2012
Accepted Paper Series
69 downloads

Incl. Electronic Paper An Analysis of EVA and Other Measures of Firm Performance Based on Residual Income
Hankamer School of Business Working Paper
John D. Martin , J. William Petty and Steve Rich
Baylor University - Department of Finance, Insurance & Real Estate , Baylor University - Department of Finance, Insurance & Real Estate and Baylor University - Department of Finance, Insurance & Real Estate
Date Posted: July 22, 2003
Working Paper Series
3685 downloads

An Analysis of Factors Influencing Asset Writedowns
Accounting and Finance, Vol. 38, pp. 157-179, 1998
Julie Cotter , Donald J. Stokes and Anne Wyatt
University of Southern Queensland , Monash University and University of Queensland
Date Posted: May 18, 2010
Accepted Paper Series

Incl. Electronic Paper An Analysis of Financial Statement Issues Reported as Discussed and Negotiated by Key Preparer-Side Groups in UK Listed Companies in the First and Second Years of IFRS Implementation
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Vivien A. Beattie , Stella Fearnley and Tony Hines
University of Glasgow - Department of Accounting and Finance , Portsmouth Business School and University of Portsmouth
Date Posted: October 02, 2008
Working Paper Series
432 downloads


 

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