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International Accounting eJournal
719,056 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 2,260
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Incl. Electronic Paper The Adoption of International Sustainability Reporting Guidelines within a Mandatory Framework: Lessons from South Africa
Mumbi Maria Wachira, Thomas Berndt and Carlos Roberto Martinez
Institute of Public Finance, Fiscal Law and Law & Economics, University of St. Gallen - Institute of Accounting, Controlling & Auditing and Independent
Date Posted: May 22, 2017
Working Paper Series
3 downloads

Incl. Electronic Paper How Does CEO Tenure Affect Corporate Income Tax Planning and Financial Reporting Decisions?
Nathan C. Goldman, Kathleen Powers and Brian M. Williams
University of Texas at Dallas - Naveen Jindal School of Management, University of Tennessee, Knoxville - Haslam College of Business and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: May 19, 2017
Working Paper Series
18 downloads

Incl. Electronic Paper Anti-Money Laundering Disclosures and Banks' Performance
Journal of Financial Crime, Forthcoming
Haitham Nobanee and Nejla Ellili
Abu Dhabi University and Abu Dhabi University
Date Posted: May 19, 2017
Working Paper Series
10 downloads

Incl. Electronic Paper Working Capital Management and Performance of Kuwait Construction Companies
Nobanee, H. E., Ellili, N. O. (2015). Working Capital Management and Performance of Kuwait Construction Companies. Corporate Ownership & Control, 12(2, winter), 349-355
Haitham Nobanee and Nejla Ellili
Abu Dhabi University and Abu Dhabi University
Date Posted: May 19, 2017
Working Paper Series
2 downloads

Incl. Electronic Paper Alternative Profitability Measures and Cross Section of Expected Stock Returns: International Evidence
Nusret Cakici, Sris Chatterjee and Yi Tang
Fordham University, Gabelli School of Business, Fordham University and Fordham University - Gabelli School of Business
Date Posted: May 18, 2017
Working Paper Series
38 downloads

Incl. Electronic Paper Understanding Audit Oversight Transformation: Ramifications of Institutional Work and the Power of (De-)Mythologizing
Lukas Loehlein and Anke Müßig
London School of Economics & Political Science (LSE) - Department of Accounting and Universite du Luxembourg
Date Posted: May 17, 2017
Working Paper Series
8 downloads

Accounting for Business Combinations and Takeover Premiums: Pre- and Post-IFRS
Australian Journal of Management, Vol. 42, No. 2, 2017
Martin Bugeja and Anna Loyeung
University of Technology, Sydney and University of Technology, Sydney - School of Accounting
Date Posted: May 16, 2017
Accepted Paper Series

Incl. Electronic Paper Financial Reporting in XBRL: First Evidence on Financial Statement Notes of Italian Unlisted Companies
The International Journal of Digital Accounting Research, Vol. 16, 2016, pp. 85-115
Andrea Fradeani, Davide Panizzolo and Eldi Metushi
Università degli Studi di Macerata, Università degli Studi di Trento and affiliation not provided to SSRN
Date Posted: May 13, 2017
Accepted Paper Series
11 downloads

Incl. Electronic Paper Non-GAAP Earnings: International Overview and Suggestions for Research
Ana Cristina Marques
Nova School of Business and Economics
Date Posted: May 11, 2017
Working Paper Series
49 downloads

Incl. Electronic Paper Mandatory IFRS Adoption and Changes in Default Prediction Accuracy
Elizabeth Gutierrez and Maria Vulcheva
Universidad de Chile and Florida International University
Date Posted: May 11, 2017
Working Paper Series
16 downloads

Incl. Electronic Paper Non-GAAP Reporting: Evidence from Academia and Current Practice
Dirk E. Black, Theodore E. Christensen, Jack T. Ciesielski Jr. and Benjamin C. Whipple
Tuck School of Business at Dartmouth, University of Georgia, R.G. Associates and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: May 11, 2017
Working Paper Series
80 downloads

Social Capital and Corporate Payout Policy
Mostafa Monzur Hasan and Ahsan Habib
Curtin University and Massey University - School of Accountancy
Date Posted: May 09, 2017
Working Paper Series

Incl. Fee Electronic Paper Financial Distress Prediction in an International Context: A Review and Empirical Analysis of Altman's Z‐Score Model
Journal of International Financial Management & Accounting, Vol. 28, Issue 2, pp. 131-171, 2017
Edward I. Altman, Malgorzata Iwanicz-Drozdowska, Erkki K. Laitinen and Arto Suvas
New York University (NYU) - Salomon Center, Warsaw School of Economics, Institute of Finance, University of Vaasa and University of Vaasa
Date Posted: May 09, 2017
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Stock Market Response to the Financial Regulations in the Mortgage‐Lending Market in Korea
Journal of International Financial Management & Accounting, Vol. 28, Issue 2, pp. 105-130, 2017
Woon‐Oh Jung and Sung Ook Park
Seoul National University and Kyung Hee University
Date Posted: May 09, 2017
Accepted Paper Series
1 downloads

Incl. Electronic Paper The IFRS Option to Reclassify Financial Assets out of Fair Value in 2008: The Roles Played by Regulatory Capital and Too-Important-To-Fail Status
Review of Accounting Studies, Forthcoming
Peter Fiechter, Wayne R. Landsman, Ken V. Peasnell and Annelies Renders
University of Neuchatel - Institute of Financial Analysis, University of North Carolina Kenan-Flagler Business School, Lancaster University - Department of Accounting and Finance and Maastricht University
Date Posted: May 09, 2017
Accepted Paper Series
36 downloads

Incl. Electronic Paper The Impact of National Culture on Financial Crime: A Cross Country Analysis
Prepared for the 40th Annual Congress of the European Accounting Association, University of Valencia on May 10-12, 2017
Ahmed Emad Eldin Yamen, Anas AlQudah, Ahmed Badawi and Ahmed Bani-Mustafa
American University of the Middle East (AUM), Universiti Teknologi Brunei, American University of the Middle East (AUM) and American University of the Middle East (AUM)
Date Posted: May 09, 2017
Working Paper Series
63 downloads

Practices of Standard-Setting: An Analysis of the IASB's and FASB's Process of Identifying the Objective of Financial Reporting
Accounting, Organizations and Society, Vol. 50, 2016
Christoph Pelger
University of Innsbruck
Date Posted: May 05, 2017
Accepted Paper Series

Incl. Fee Electronic Paper Beyond Tax Avoidance: Offshore Firms’ Institutional Environment and Financial Reporting Quality
Journal of Business Finance & Accounting, Vol. 44, Issue 5-6, pp. 646-696, 2017
Art Durnev, Tiemei Li and Michel Magnan
University of Iowa - Henry B. Tippie College of Business, University of Ottawa and Concordia University - Department of Accountancy
Date Posted: May 05, 2017
Accepted Paper Series
1 downloads

Asset Growth Anomaly in Europe: Do Profits and Losses Matter?
Economic Letters, vol. 156, pp. 106-109, 2017
George A. Papanastasopoulos
University of Piraeus - Department of Business Administration
Date Posted: May 02, 2017
Last Revised: May 15, 2017
Accepted Paper Series

Incl. Electronic Paper Corporate Scandals and Regulation
Luzi Hail, Ahmed Tahoun and Clare Wang
University of Pennsylvania - The Wharton School, London Business School and Northwestern University - Kellogg School of Management
Date Posted: May 02, 2017
Working Paper Series
242 downloads

Incl. Electronic Paper Corporate Scandals and Regulation: Appendix on Data Collection for Historical Time-Series from 1800 to 2015
Luzi Hail, Ahmed Tahoun and Clare Wang
University of Pennsylvania - The Wharton School, London Business School and Northwestern University - Kellogg School of Management
Date Posted: May 01, 2017
Working Paper Series
93 downloads

Incl. Electronic Paper Equity Market Diffusion and Resistance to Integrated Reporting
Richard Slack and Ioannis Tsalavoutas
Durham Business School and University of Glasgow - Accounting and Finance Group
Date Posted: April 28, 2017
Working Paper Series
38 downloads

Incl. Electronic Paper Stock Price Management and Share Issuance: Evidence from Equity Warrants
Stanford University Graduate School of Business Research Paper No. 17-34
Mary E. Barth, Kurt H. Gee, Doron Israeli and Ron Kasznik
Stanford University - Graduate School of Business, Stanford University - Graduate School of Business, Interdisciplinary Center (IDC) Herzliya - Arison School of Business and Stanford Graduate School of Business
Date Posted: April 28, 2017
Working Paper Series
81 downloads

Impact of IFRS Adoption on Financial Decisions Case Study of Indian Information Technology Industry: Wipro Ltd.
Journal of Financial Management and Analysis, Vol. 29(2), 2016
Vidya Chandrasekar and D.N.S. Kumar
Christ University Institute of Management and Christ University, Bangalore
Date Posted: April 26, 2017
Accepted Paper Series

Incl. Electronic Paper Tax Havens and Disclosure Aggregation
Forthcoming, Journal of International Business Studies
Herita T. Akamah, Ole-Kristian Hope and Wayne B. Thomas
University of Nebraska at Lincoln - School of Accountancy, University of Toronto - Rotman School of Management and University of Oklahoma - Michael F. Price College of Business
Date Posted: April 24, 2017
Accepted Paper Series
56 downloads

Incl. Electronic Paper Disclosure under IFRS: Does Cross-listing Eliminate Accounting Differences Arising from National Legal Origin?
Edilene Santana Santos, Rafael F. Schiozer and Vera Ponte
Fundacao Getulio Vargas (EAESP), Fundação Getulio Vargas/EAESP and Universidade Federal do Ceará
Date Posted: April 24, 2017
Last Revised: May 17, 2017
Working Paper Series
17 downloads

Incl. Electronic Paper Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability
Steve W. J. Lin, William Riccardi and Changjiang (John) Wang
Florida International University (FIU) - School of Accounting, University at Albany - SUNY and University of Cincinnati
Date Posted: April 21, 2017
Last Revised: May 02, 2017
Working Paper Series
59 downloads

Incl. Electronic Paper Effects of Informal Institutions on the Relationship between Accounting Measures of Risk and Bank Distress
Kiridaran (Giri) Kanagaretnam, Jimmy Lee, Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Date Posted: April 21, 2017
Working Paper Series
50 downloads

Does International Accounting Network Membership Affect Audit Fees and Audit Quality? Evidence from Chinese Small Audit Firms
The International Journal of Accounting, Vol. 52-3, (Forthcoming)
Juan Mao, Baolei Qi and Qian Xu
University of Texas at San Antonio - Department of Accounting, Xi'an Jiaotong University (XJTU) - School of Management and China Agriculture University
Date Posted: April 20, 2017
Accepted Paper Series

Incl. Electronic Paper Naughty Firms, Noisy Disclosure
Thomas Bourveau, Guoman SHE and Alminas Zaldokas
Hong Kong University of Science & Technology (HKUST), Hong Kong University of Science & Technology (HKUST) - Department of Accounting and Hong Kong University of Science & Technology (HKUST) - Department of Finance
Date Posted: April 20, 2017
Last Revised: May 11, 2017
Working Paper Series
100 downloads

Prospectus Disclosure and the Stock Market Performance of Initial Public Offerings (IPOs): The Case of Thailand
Investment Management and Financial Innovations, Volume 13, Issue 4, 2016
Kulabutr Komenkul, Mo Sherif and Bing Xu
Rangsit University, Heriot-Watt University - Department of Accountancy and Finance and Heriot-Watt University
Date Posted: April 19, 2017
Working Paper Series

The Effect of Audit Adjustments on Earnings Quality: Evidence from China
Journal of Accounting & Economics (JAE), Vol. 61, No. 2-3, 2016
Clive S. Lennox, Xi Wu and Tianyu Zhang
University of Southern California, Central University of Finance and Economics and The Chinese University of Hong Kong
Date Posted: April 17, 2017
Accepted Paper Series

Incl. Electronic Paper The Information Benefits of R&D Capitalization
Dennis R. Oswald, Ana Vidolovska Simpson and Paul Zarowin
University of Michigan - Ross School of Business, London School of Economics & Political Science - Department of Accounting and New York University (NYU) - Department of Accounting
Date Posted: April 14, 2017
Last Revised: May 01, 2017
Working Paper Series
75 downloads

Incl. Electronic Paper Accounting, IFRS, and Capital Markets in India, Singapore and South Africa
Internal Auditing, Vol. 26, No. 4, pp. 32-37, 2011
Murphy Smith, Aditya R. Limaye, Yundong Huang and Collins Emeka Okafor
Murray State University - Accounting Department, Texas A&M International University, Murray State University and Texas A&M International University
Date Posted: April 14, 2017
Accepted Paper Series
13 downloads

Incl. Electronic Paper Accounting Information and Corporate Risk-Taking
Jürgen Ernstberger and Martin Prott
Technische Universität München and Technical University of Munich
Date Posted: April 14, 2017
Working Paper Series
37 downloads

Does the PCAOB's International Inspection Program Improve Audit Quality for Non-US-Listed Foreign Clients?
Journal of Accounting and Economics (Forthcoming)
Simon Fung, K. K. Raman and Xindong Kevin Zhu
Deakin University, The University of Texas at San Antonio and City University of Hong Kong (CityUHK)
Date Posted: April 14, 2017
Last Revised: May 10, 2017
Accepted Paper Series

Incl. Electronic Paper The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from European Countries
Forthcoming, Accounting in Europe  ,
Paul André
HEC Lausanne
Date Posted: April 12, 2017
Accepted Paper Series
49 downloads

Incl. Electronic Paper Aggregate Insider Trading and Market Returns: The Role of Transparency
Francois Brochet
Boston University - Department of Accounting
Date Posted: April 11, 2017
Working Paper Series
45 downloads

Incl. Electronic Paper The Informational Effects of Tightening Oil and Gas Disclosure Rules
Marc Badia, Miguel Duro, Bjorn Jorgensen and Gaizka Ormazabal
IESE Business School, IESE Business School, London School of Economics & Political Science (LSE) - Department of Accounting and University of Navarra, IESE Business School
Date Posted: April 11, 2017
Working Paper Series
33 downloads

Incl. Electronic Paper Business Group Membership and IFRS Reporting: The Effect of Group Financing and Investing Incentives.
Paul André and Fani Kalogirou
HEC Lausanne and University of Exeter Business School
Date Posted: April 11, 2017
Working Paper Series
32 downloads

Incl. Electronic Paper Mandatory IFRS Adoption and the Usefulness of Accounting Information in Predicting Future Earnings and Cash Flows
Siyi Li, Theodore Sougiannis and I-Ling Wang
University of Illinois at Chicago, University of Illinois at Urbana-Champaign - Department of Accountancy and California State University, Fullerton
Date Posted: April 10, 2017
Working Paper Series
102 downloads

Incl. Fee Electronic Paper Conditional Returns to Shareholders of Bidding Firms: An Australian Study
Accounting & Finance, Vol. 57, pp. 3-43, 2017
Farida Akhtar
Curtin University
Date Posted: April 05, 2017
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Insights into Accounting Choice from the Adoption Timing of International Financial Reporting Standards
Accounting & Finance, Vol. 57, pp. 255-276, 2017
Warwick John Stent, Michael E. Bradbury and Jill Hooks
Massey University, Massey University and Massey University
Date Posted: April 05, 2017
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Management Incentives to Recognise Intangible Assets
Accounting & Finance, Vol. 57, pp. 211-234, 2017
Mark Russell
University of Queensland
Date Posted: April 05, 2017
Accepted Paper Series
1 downloads

Incl. Electronic Paper Does a Principle Based Accounting Standard Improve the Disclosure Level? Evidence from the Adoption of IAS 19R
Zishan Lin
University of Vaasa, Department of Accounting and Finance, Students
Date Posted: April 05, 2017
Working Paper Series
14 downloads

Accounting Conservatism Analysis in Indonesia after Adoption of IFRS and Relation to the Characteristics of the Board As One of the Mechanism of Corporate Governance (Empirical Study on Manufacturing Companies Listed on the Stock Exchange)
Muhammad Sadat Sadat Husein Pulungan Sr.
Independent
Date Posted: April 05, 2017
Working Paper Series

Languages and Earnings Management
Journal of Accounting & Economics (JAE), Forthcoming
Jaehyeon Kim, Yongtae Kim and Jian Zhou
Deakin University, Santa Clara University - Leavey School of Business and University of Hawaii at Manoa
Date Posted: April 05, 2017
Accepted Paper Series

Incl. Electronic Paper U.S. Worldwide Taxation Policy and Bank Loan Contracting
Zhiming Ma, Derrald Stice and Danye Wang
Peking University, Hong Kong University of Science & Technology and Peking University - Guanghua School of Management
Date Posted: April 04, 2017
Working Paper Series
76 downloads

Incl. Electronic Paper Loan Loss Provisioning in OIC Countries: Evidence from Conventional vs. Islamic Banks
Journal of King Abdulaziz University: Islamic Economics, Vol. 28, No. 1, pp. 23-59, (January 2015)
Ali Ashraf, Kabir M. Hassan and Syed Abul Basher
Frostburg State University, University of New Orleans and East West University
Date Posted: April 03, 2017
Accepted Paper Series
10 downloads

Incl. Electronic Paper Components in Banks' Income Statements and Their Relevance for Equity and Bond Investors
Savvas Papadopoulos and Jan Peter Marton
University of Gothenburg and University of Gothenburg
Date Posted: April 03, 2017
Working Paper Series
32 downloads


 

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