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International Accounting eJournal
725,290 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 2,283
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Incl. Electronic Paper Catering Through Disclosure: Evidence from Shanghai-Hong Kong Connect
Aaron S. Yoon
Harvard University - Harvard Business School
Date Posted: June 22, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper Accounting Based Valuation: A Simultaneous Equations Model for Forecasting Earnings to Proxy for ‘Other Information’
Iris Bergmann and Wolfgang Schultze
University of Augsburg and University of Augsburg
Date Posted: June 22, 2017
Working Paper Series
3 downloads

Incl. Electronic Paper Who Benefits from IFRS Convergence in China?
Chao Chen, Edward Lee, Gerald J. Lobo and Jessie Zhu
Fudan University, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and University of Toronto - Rotman School of Management
Date Posted: June 22, 2017
Working Paper Series
2 downloads

Incl. Electronic Paper Earnings Forecasts: The Case for Combining Analysts' Estimates with a Mechanical Model
Vitor G. Azevedo, Patrick Bielstein and Manuel Gerhart
Technische Universität München (TUM), Department of Financial Management and Capital Markets, Students, Technische Universität München (TUM), Department of Financial Management and Capital Markets and Technische Universität München (TUM), Students
Date Posted: June 20, 2017
Last Revised: June 22, 2017
Working Paper Series
43 downloads

Incl. Electronic Paper Using Social Audits to Detect and Eliminate Human Trafficking in Corporate Supply Chains
Internal Auditing, Vol. 32(1), p. 31-38, 2017
Hannah Michelle Martin, Katherine Taken Smith and Murphy Smith
Texas A&M University (TAMU), College of Agriculture and Life Sciences, Department of Agricultural Economics, Students, Texas A&M University-Corpus Christi and Texas A&M University-Corpus Christi
Date Posted: June 20, 2017
Accepted Paper Series
5 downloads

Incl. Electronic Paper Corporate Governance Compliance, Governance Structures, and Firm Performance
Amitava Roy and Ananda Mohan Pal
St. Xavier's College, Kolkata and University of Calcutta
Date Posted: June 19, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper The Trend of Intellectual Capital Disclosure: Experiential Evidence from Post IFRSS Adoption in Nigeria
Proceeding - Kuala Lumpur International Business, Economics and Law Conference 10. August 27 – 28, 2016. Hotel Bangi-putrajaya, Bangi, Malaysia. ISBN: 978-967-13952-6-4,
Dr. Mutalib, Hafiz Majdi Abdul Rashid and Hairul Azlan Bin Annuar
affiliation not provided to SSRN, International Islamic University of Malaysia (IIUM) and International Islamic University of Malaysia (IIUM)
Date Posted: June 19, 2017
Accepted Paper Series
4 downloads

Incl. Electronic Paper Nigerian Banks and Global Ranking: The IFRS Compliance Impact
Nwoye, U.J., Abiahu Mary-Fidelis C., Obiorah, J., & Ekesiobi, C. (2017). Nigerian Banks and Global Ranking: The IFRS Compliance Impact, The Nigerian Accountant, April/June, 1 – 37.,
Ugochukwu John Nwoye, Mary-Fidelis Chidoziem Abiahu, Justina N. Obiorah and Ekesiobi Chukwunonso
Nnamdi Azikiwe University - Department of Accountancy, Students, Nnamdi Azikiwe University - Department of Accountancy, Federal Polytechnic Oko and Anambra State University
Date Posted: June 12, 2017
Working Paper Series
8 downloads

Incl. Fee Electronic Paper Institutional Monitoring, Political Connections and Audit Fees: Evidence from Malaysian Firms
International Journal of Auditing, Vol. 21, Issue 2, pp. 164-176, 2017
Tee Chwee Ming, Ferdinand A. Gul, Yee-Boon Foo and Teh Chee Ghee
Monash University - School of Business and Information Technology, Monash University Sunway Campus, Monash University Malaysia and Monash University Malaysia
Date Posted: June 12, 2017
Accepted Paper Series

Incl. Electronic Paper The Importance of Auditor Choice and International Loan Syndicate Structure: New Evidence on the Role of Formal and Informal Institutions
Zhiming Ma, Derrald Stice and Rencheng Wang
Peking University, Hong Kong University of Science & Technology and University of Melbourne
Date Posted: June 09, 2017
Working Paper Series
31 downloads

Incl. Electronic Paper Tax Loss Carryforward Disclosure and Uncertainty
arqus Discussion Paper No. 208
Vanessa Flagmeier and Jens Mueller
University of Paderborn and University of Paderborn
Date Posted: June 08, 2017
Working Paper Series
19 downloads

Incl. Electronic Paper Mandated Disclosures Under IAS 36 Impairment of Assets and IAS 38 Intangible Assets: Value Relevance and Impact on Analysts’ Forecasts
Applied Economics, Forthcoming
Paul André, Dionysia Dionysiou and Ioannis Tsalavoutas
HEC Lausanne, University of Stirling and University of Glasgow - Accounting and Finance Group
Date Posted: June 07, 2017
Accepted Paper Series
39 downloads

Incl. Electronic Paper The Impact of Auditor Qualifications on Earnings Management of Companies Listed in Borsa İstanbul Industrial Index
Gökberk Can
İstanbul Aydın University
Date Posted: June 06, 2017
Working Paper Series
16 downloads

Incl. Electronic Paper Country Level Corruption and Accounting Choice: Research & Development Capitalisation Under IFRS
Francesco Mazzi, Richard Slack, Ioannis Tsalavoutas and Fanis Tsoligkas
University of Florence - Department of Business Economics, Durham Business School, University of Glasgow - Accounting and Finance Group and University of Bath - School of Management
Date Posted: June 03, 2017
Working Paper Series
51 downloads

Incl. Fee Electronic Paper Firm Life Cycle, Corporate Risk‐Taking and Investor Sentiment
Accounting & Finance, Vol. 57, Issue 2, pp. 465-497, 2017
Mostafa Monzur Hasan and Ahsan Habib
Curtin University and Massey University - School of Accountancy
Date Posted: June 03, 2017
Accepted Paper Series
1 downloads

Globalisation, Accounting and Developing Countries
Critical Perspectives on Accounting, Vol. 43, No. 1, 2017
Trevor Hopper, Philippe Lassou and Teerooven Soobaroyen
University of Sussex, University of Guelph and University of Essex - Essex Business School
Date Posted: June 01, 2017
Accepted Paper Series

Incl. Electronic Paper Readability of MD&A Extracted from iXBRL: Computational Linguistic Approach
Yoshitaka Hirose, Hirohisa Hirai and Kohei Arai
Takasaki University of Commerce Junior College, Takasaki City University of Economics and Gunma University - Faculty of Social and Information Studies
Date Posted: May 30, 2017
Working Paper Series
27 downloads

Incl. Electronic Paper What Drives Green Banking Disclosure? An Institutional and Corporate Governance Perspective
Asia Pacific Journal of Management, Forthcoming
Sudipta Bose, Habib Zaman Khan, Afzalur Rashid and Shajul Islam
Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle Australia, University of Canberra, University of Southern Queensland and Stamford University Bangladesh
Date Posted: May 26, 2017
Last Revised: June 06, 2017
Accepted Paper Series
19 downloads

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
University of St. Gallen - Institute of Public Finance and Fiscal Law, Students, University of St. Gallen - Institute of Accounting, Controlling & Auditing and Independent
Date Posted: May 22, 2017
Working Paper Series
26 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
66 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
65 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
19 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
155 downloads

Incl. Electronic Paper Understanding Audit Oversight Transformation: Ramifications of Institutional Work and the Power of (De-)Mythologizing
Lukas Loehlein and Anke Müßig
WHU - Otto Beisheim School of Management and Universite du Luxembourg
Date Posted: May 17, 2017
Working Paper Series
20 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 University of Macerata - Department of Economics and Law
Date Posted: May 13, 2017
Accepted Paper Series
19 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
73 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
24 downloads

Incl. Electronic Paper Non-GAAP Reporting: Evidence from Academia and Current Practice
Tuck School of Business Working Paper No. 2966778
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
145 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
53 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
73 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
314 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
107 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
54 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
91 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
61 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
19 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
79 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
64 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
135 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


 

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