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Full Text Papers: 393,564
Authors: 226,645
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Last 12 months: 11,172,224
Last 30 days: 1,065,087

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SSRN eLibrary Search Results
JEL Code: M4
5,288,762 Total downloads
Showing Papers 9,851 - 9,900 of 13,017
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The Value Relevance and Reliability of Brand Assets Recognized by U.K. Firms
The Accounting Review, January 2004
Sanjay Kallapur and Sabrina Y. S. Kwan
Indian School of Business and Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Date Posted: September 09, 2003
Accepted Paper Series

Incl. Electronic Paper 'Whistle Blowing' Regulation and Accounting Standards En-forcement in Germany and Europe - An Economic Perspective
Humboldt University Business and Economics Discussion Paper No. 29
 Matthias Schmidt
Leipzig University, Chair of Financial Accounting and Auditing
Date Posted: September 08, 2003
Working Paper Series
510 downloads

Incl. Electronic Paper Financial Discount Rates in Project Appraisal (Suat Chiet Khau Tai Chinh trong Tham Dinh Du An) (Vietnamese version)
Financial Project Appraisals Working Paper No. 005-2003
 Joseph Tham and Tran Viet Thang
Duke University - Duke Center for International Development in the Sanford School of Public Policy and affiliation not provided to SSRN
Date Posted: September 08, 2003
Working Paper Series
486 downloads

Incl. Electronic Paper Disclosure of Innovation Activities by High-Technology Firms
Asia-Pacific Journal of Accounting and Economics, Vol. 10, No. 2, December 2003
 Feng Gu and John Q. Li
State University of New York at Buffalo and Suffolk University - Sawyer School of Management
Date Posted: September 08, 2003
Accepted Paper Series
402 downloads

The Profitability and Pricing of Major Customers
Review of Accounting Studies, Forthcoming
 Marty Gosman , Patricia (Trish) M. Kelly , Per Olsson and Terry Warfield
Quinnipiac University , Vanderbilt University , Duke University and University of Wisconsin - Wisconsin School of Business
Date Posted: September 07, 2003
Accepted Paper Series

Incl. Electronic Paper Timanco S.A.: Unpaid Taxes, Losses Carried Forward, Foreign Debt, Presumptive Income and Adjustment for Inflation. The Treatment with Dcf and Eva(C) (in Spanish)
 Ignacio Velez-Pareja and Joseph Tham
Master Consultores and Duke University - Duke Center for International Development in the Sanford School of Public Policy
Date Posted: September 05, 2003
Last Revised: June 23, 2009
Working Paper Series
727 downloads

Incl. Electronic Paper The Efficacy of Third-Party Consultation in Preventing Managerial Escalation of Commitment: The Role of Mental Representations
 Kathryn Kadous and Lisa M. Sedor
Emory University - Goizueta Business School and DePaul University
Date Posted: September 05, 2003
Working Paper Series
182 downloads

Incl. Electronic Paper Taking the Mystery out of the Cash Flow Statement: A Simplified Implementation of the Indirect Method
 Carlos A. De Mello e Souza
Seattle University - Albers School of Business and Economics
Date Posted: September 04, 2003
Working Paper Series
1140 downloads

Incl. Electronic Paper Business Management in Pre-Industrial Europe
 Meir Kohn
Dartmouth College - Department of Economics
Date Posted: September 03, 2003
Working Paper Series
183 downloads

Determinants of Government Under-funded Public Pension Liabilities in the OECD
European Accounting Review, Vol. 12, No. 3, pp. 489-513, 2003
 Paul J. M. Klumpes
EDHEC Business School
Date Posted: September 03, 2003
Accepted Paper Series

Incl. Electronic Paper Large Sample Evidence on the Relation Between Stock Option Compensation and Risk Taking
 Shivaram Rajgopal , Michelle Hanlon and Terry J. Shevlin
Emory University - Goizueta Business School , Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of California-Irvine
Date Posted: September 02, 2003
Working Paper Series
701 downloads

Incl. Electronic Paper Choice Avoidance in Managerial Accounting Decisions
 Kimberly M. Sawers
Seattle Pacific University
Date Posted: September 02, 2003
Working Paper Series
500 downloads

Incl. Electronic Paper Earnings Conservatism, Litigation, and Contracting: the Case of Cross-Listed Firms
 Carel Huijgen and Martien Jan Peter Lubberink
University of Groningen - Faculty of Economics and Business and Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: September 02, 2003
Working Paper Series
645 downloads

Incl. Electronic Paper International Accounting in Light of Enron: Evidence from Empirical Research
 Mark H. Lang
University of North Carolina at Chapel Hill
Date Posted: September 02, 2003
Working Paper Series
704 downloads

Managerial Ownership and Audit Firm Size
 Clive S. Lennox
Nanyang Technological University
Date Posted: September 01, 2003
Case and Teaching Paper Series

Incl. Electronic Paper The Information Content of Changes in Financial Leverage
 Valentin Dimitrov and Prem C. Jain
Rutgers, The State University of New Jersey - Accounting & Information Systems and Georgetown University - Department of Accounting and Business Law
Date Posted: September 01, 2003
Working Paper Series
846 downloads

Incl. Electronic Paper What Counts as Fraud? An Empirical Study of Motions to Dismiss Under the Private Securities Litigation Reform Act
University of Iowa College of Law Legal Studies Research Paper Series, Forthcoming
 Adam C. Pritchard and Hillary A. Sale
University of Michigan Law School and Washington University in Saint Louis - School of Law
Date Posted: September 01, 2003
Last Revised: March 04, 2010
Working Paper Series
739 downloads

Incl. Electronic Paper Who Cares about Auditor Reputation?
 Jan Barton
Emory University
Date Posted: August 31, 2003
Working Paper Series
908 downloads

Incl. Electronic Paper Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely Fashion?
 Gopal V. Krishnan
American University
Date Posted: August 31, 2003
Working Paper Series
249 downloads

Incl. Electronic Paper What Determines Corporate Transparency?
 Robert M. Bushman , Joseph D. Piotroski and Abbie J. Smith
University of North Carolina at Chapel Hill - Kenan-Flagler Business School , Stanford University - Graduate School of Business and University of Chicago - Booth School of Business
Date Posted: August 30, 2003
Working Paper Series
3307 downloads

Value Based Management Practices - Some Evidence from the Field
Management Accounting Research, Vol. 14, No. 3, September 2003
 Teemu Malmi and Seppo Ikaheimo
Aalto University - Department of Accounting and Finance and Aalto University
Date Posted: August 28, 2003
Accepted Paper Series

Incl. Electronic Paper The Sarbanes-Oxley Act and Auditor Independence: Preliminary Evidence from Audit Opinion and Discretionary Accruals
 Kam Wah Lai
Hong Kong Polytechnic University
Date Posted: August 28, 2003
Working Paper Series
2150 downloads

Incl. Electronic Paper Conservatism in Accounting - Part Ii: Evidence and Research Opportunities
Simon Business School Working Paper No. FR 03-25
 Ross L. Watts
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: August 27, 2003
Working Paper Series
4378 downloads

Incl. Electronic Paper Measurement of Income Tax on Period Profit - Either Fiscal Accounts or Otherwise, both Exact and Simple
 Jan F. Jacobs
JBA-Databank
Date Posted: August 27, 2003
Working Paper Series
180 downloads

Incl. Electronic Paper Which Types of Analyst Firms Make More Optimistic Forecasts?
Harvard NOM Working Paper No. 03-46
 Amanda Cowen , Boris Groysberg and Paul M. Healy
Harvard Business School , Harvard Business School and Harvard Business School
Date Posted: August 27, 2003
Working Paper Series
1003 downloads

Incl. Electronic Paper Earnings Guidance after Regulation FD
Journal of Investing, Winter 2003
 Ronen Feldman , Ron Lazer and Joshua Livnat
Bar Ilan University - Department of Computer Science , New York University (NYU) - Department of Accounting, Taxation & Business Law and New York University
Date Posted: August 26, 2003
Accepted Paper Series
569 downloads

Incl. Electronic Paper Information Asymmetry and Cross-sectional Determinants of Insider Trading
 Steven J. Huddart and Bin Ke
Pennsylvania State University, University Park - Department of Accounting and Nanyang Technological University
Date Posted: August 26, 2003
Working Paper Series
722 downloads

Incl. Electronic Paper An Empirical Analysis of Farming Costs with Data of the Farm Accountancy Data Network
UPF Economics and Business Working Paper No. 663
 Josep M. Argilés
Universitat Pompeu Fabra
Date Posted: August 26, 2003
Working Paper Series
196 downloads

Which is More Useful for Predicting Future Cash Flows, IAS-Earnings or U.S. GAAP-Earnings?
 Gopal V. Krishnan
American University
Date Posted: August 26, 2003
Working Paper Series

Incl. Electronic Paper The Valuation Relevance of Reversing Deferred Tax Liabilities
Tuck Business School Working Paper No. 03-24
 Richard C. Sansing and David A. Guenther
Dartmouth College - Tuck School of Business and University of Oregon - Department of Accounting
Date Posted: August 25, 2003
Working Paper Series
590 downloads

Incl. Electronic Paper Empirical Evidence on Recent Trends in Pro Forma Reporting
 Neil Bhattacharya , Ervin L. Black Sr., Theodore E. Christensen and Richard Mergenthaler Jr.
Singapore Management University - School of Accountancy , Brigham Young University - Marriott School of Management , Brigham Young University - Marriott School of Management and University of Iowa - Henry B. Tippie College of Business
Date Posted: August 23, 2003
Working Paper Series
490 downloads

On the Association Between Institutional Ownership and Aggressive Corporate Earnings Management in Australia
British Accounting Review, Vol. 35, No. 2, June 2003
 Ping-Sheng Koh
Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Date Posted: August 22, 2003
Accepted Paper Series

Investment Opportunity Set Influence on Goodwill Amortization
Asia-Pacific Journal of Accounting & Economics, Vol. 10 No. 1, June 2003
 Michael E. Bradbury , Jayne M. Godfrey and Ping-Sheng Koh
Massey University , Monash University - Department of Accounting and Finance and Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Date Posted: August 22, 2003
Accepted Paper Series

Incl. Electronic Paper Informative and Opportunistic Earnings Management and the Value Relevance of Earnings: Some Evidence on the Role of IOS

 Ferdinand A. Gul , Sidney Leung and Bin Srinidhi
Monash University Sunway Campus , City University of Hong Kong (CityUHK) - Department of Accountancy and University of Texas at Arlington - Department of Accounting
Date Posted: August 22, 2003
Working Paper Series
893 downloads

Employee Theft: Company's Assets at Risk
 Heather D. Sumrell
University of Maryland, University College
Date Posted: August 22, 2003
Working Paper Series

Accounting for Trust: Some Empirical Evidence
Management Accounting Research, Vol. 14, No. 3, September 2003
 Inga-Lill Johansson and Gudrun Baldvinsdottir
Göteborg University - Department of Business Administration and Göteborg University - Department of Business Administration
Date Posted: August 21, 2003
Accepted Paper Series

Incl. Electronic Paper Market Information and Predictive Accuracy of the Going Concern Opinion
 Kannan Raghunandan and K.R. Subramanyam
Florida International University (FIU) - School of Accounting and University of Southern California - Leventhal School of Accounting
Date Posted: August 21, 2003
Working Paper Series
864 downloads

Incl. Electronic Paper A General Framework for Evaluating Executive Stock Options
 Ronnie Sircar and Wei Xiong
Princeton University - Department of Operations Research and Financial Engineering and Princeton University - Department of Economics
Date Posted: August 21, 2003
Working Paper Series
295 downloads

Incl. Electronic Paper Investor Protection and Corporate Governance: Evidence from Worldwide Ceo Turnover
Journal of Accounting Research, Forthcoming
 Mark L. DeFond and Mingyi Hung
University of Southern California - Leventhal School of Accounting and The Hong Kong University of Science and Technology & University of Southern California
Date Posted: August 21, 2003
Working Paper Series
732 downloads

Tax Avoidance Activities of U.S. Multinational Corporations
Contemporary Accounting Research, Vol. 20, No. 4, Winter 2003
 Sonja O. Rego
Indiana University - Kelley School of Business
Date Posted: August 20, 2003
Accepted Paper Series

Reliability of Banks' Fair Value Disclosure for Loans
Review of Quantitative Finance and Accounting, Vol. 20, 2003
 Doron Nissim
Columbia University - Columbia Business School
Date Posted: August 20, 2003
Accepted Paper Series

Incl. Electronic Paper Customer Profitability Analysis: Frustration Leads to Evolution
New Zealand Journal of Applied Business Research, Vol. 1, No. 1, pp. 125-135, September 2002
 Susan Jackman and Yvonne P. Shanahan
University of Canterbiru and University of Canterbury - Department of Accountancy Finance and Information Systems
Date Posted: August 18, 2003
Accepted Paper Series
961 downloads

Incl. Electronic Paper Transparency and Disclosure: Overview of Methodology and Study Results - United States
 Sandeep A. Patel and George S. Dallas
Standard & Poor's - Information Services and F&C Investments
Date Posted: August 18, 2003
Working Paper Series
2762 downloads

Incl. Electronic Paper Differential Persistence of Extremely Negative and Positive Earnings Surprises: Implications for the Post-Earnings-Announcement Drift
 Joshua Livnat
New York University
Date Posted: August 17, 2003
Working Paper Series
588 downloads

Incl. Electronic Paper When Efficient Contracts Require Risk-Averse Executives to Hold Equity: Implications for Option Valuation, for Relative Performance Evaluation, and for the Corporate Governance Debate
U of Penn, Inst for Law & Econ Research Paper 03-32
 John E. Core and Wayne R. Guay
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Pennsylvania - Accounting Department
Date Posted: August 15, 2003
Working Paper Series
625 downloads

Incl. Fee Electronic Paper Earnings and Impression Management in Financial Reports: The Case of CEO Changes
Abacus, Vol. 39, No. 1, pp. 95-123, 2003
 Jayne M. Godfrey , Paul R. Mather and Alan L. Ramsay
Monash University - Department of Accounting and Finance , La Trobe University and Monash University - Department of Accounting and Finance
Date Posted: August 14, 2003
Accepted Paper Series
20 downloads

Incl. Fee Electronic Paper Harmony, Statistical Inference with the Herfindahl H Index and C Index
Abacus, Vol. 39, No. 1, pp. 82-94, 2003
 Ross Taplin
Murdoch University
Date Posted: August 14, 2003
Accepted Paper Series
23 downloads

Incl. Fee Electronic Paper Domestic Practice, Comparative International Analyses and Accounting Discretion - Italian Savings Banks' Pension Cost Accounting
Abacus, Vol. 39, No. 1, pp. 66-81, 2003
 Francesco Capalbo
Second University of Naples - Department of Economics
Date Posted: August 14, 2003
Accepted Paper Series
23 downloads

Incl. Electronic Paper Managerial Incentives in Duopoly
 Rupayan Pal
Indira Gandhi Institute of Development Research
Date Posted: August 13, 2003
Working Paper Series
135 downloads

How Chevron, Texaco and the Indonesian Government Structured Transactions to Avoid Billions in U.S. Income Taxes
Accounting Horizons, Vol. 17, No. 3, June 2003
 Jeffrey D. Gramlich and James E. Wheeler
University of Southern Maine - School of Business and University of Michigan at Ann Arbor - Accounting
Date Posted: August 13, 2003
Accepted Paper Series


 

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