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SSRN eLibrary Search Results
Accounting, Corporate Governance, Law & Institutions eJournal
1,634,796 Total downloads
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Executive Compensation: A Survey of Theory and EvidenceAlex Edmans, Xavier Gabaix and Dirk Jenter London Business School - Institute of Finance and Accounting, Harvard University - Department of Economics and London School of Economics Date Posted: June 26, 2017 Working Paper Series 159 downloads
On the Association between Accrual Quality and PersistenceBrian Rountree, Shiva Sivaramakrishnan, Yanyan Wang and Lisheng Yu Rice University - Jesse H. Jones Graduate School of Business, Rice University, Xiamen University and Xiamen University Date Posted: June 26, 2017 Working Paper Series 4 downloads Financial Reporting Comparability and Corporate Investment Efficiency Ahmed K. Alhadi II Curtin University - School of Accounting Date Posted: June 26, 2017 Working Paper Series
Tainted Executives as Outside DirectorsLeah Baer, Yonca Ertimur and Jingjing Zhang University of Colorado at Boulder, Leeds School of Business, Department of Accounting, Students, University of Colorado at Boulder - Department of Accounting and McGill University - Desautels Faculty of Management Date Posted: June 24, 2017 Working Paper Series 5 downloads
Board Independence as Panacea to Tunneling? An Empirical Study of Related Party Transactions in Hong Kong and SingaporeChristopher C. Chen, Wai Yee Wan and Wei Zhang Singapore Management University School of Law, Singapore Management University - School of Law and Singapore Management University - School of Law Date Posted: June 23, 2017 Working Paper Series 5 downloads
Developments in Financial Institutions, Governance, Agency Costs, and MisconductJournal of International Financial Markets, Institutions and Money, Forthcoming Douglas J. Cumming, Sofia Johan and Rejo Peter York University - Schulich School of Business, York University - Schulich School of Business and York University - Schulich School of Business Date Posted: June 23, 2017 Accepted Paper Series 7 downloads
Catering Through Disclosure: Evidence from Shanghai-Hong Kong ConnectAaron S. Yoon Harvard University - Harvard Business School Date Posted: June 22, 2017 Working Paper Series 16 downloads
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 3 downloads
The Organization of the Internal Audit Function and Its Relationship to Other Governance PlayersMarc Eulerich University of Duisburg-Essen, Mercator School of Management Date Posted: June 21, 2017 Working Paper Series 8 downloads
The Internal Audit Dilemma - The Impact of Executive Directors Versus Audit Committees on Internal Auditing WorkMarc Eulerich, Jörg Henseler and Annette G. Köhler University of Duisburg-Essen, Mercator School of Management, Department of Design, Production & Management; Faculty of Engineering Technology and Handelshochschule Leipzig (HHL) - Leipzig Graduate School of Management Date Posted: June 21, 2017 Working Paper Series 9 downloads
The Corporate Governance – Performance Puzzle: New InsightsESADE Business School Research Paper No. 268 Ariadna Dumitrescu and Mohammed Zakriya ESADE Business School and ESADE Business School (Ramon Llull University) Date Posted: June 20, 2017 Working Paper Series 14 downloads
SEC Comment Letters and Firm DisclosureJournal of Accounting and Public Policy, Forthcoming Zahn Bozanic, J. Richard Dietrich and Bret A. Johnson Ohio State University (OSU) - Department of Accounting & Management Information Systems, Ohio State University and George Mason University Date Posted: June 20, 2017 Accepted Paper Series 12 downloads
Corporate Governance Compliance, Governance Structures, and Firm PerformanceAmitava Roy and Ananda Mohan Pal St. Xavier's College, Kolkata and University of Calcutta Date Posted: June 19, 2017 Working Paper Series 10 downloads
Do Fine Feathers Make a Fine Bird? The Influence of Attractiveness on Fraud-Risk Judgments by Internal AuditorsMarc Eulerich, Jochen Theis, Junpeng Lao and Meike Ramon University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen - Mercator School of Management, University of Fribourg, Department of Psychology and University of Fribourg Date Posted: June 19, 2017 Working Paper Series 10 downloads Toward 'Cyber-Finance’ Cyber Risk Management Frameworks of Practice: Bridging Networks, Systems, and, Controls Frameworks The Journal of Operational Risk, March 2018, Forthcoming Yogesh Malhotra Global Risk Management Network, LLC Date Posted: June 19, 2017 Accepted Paper Series
The Trend of Intellectual Capital Disclosure: Experiential Evidence from Post IFRSS Adoption in NigeriaProceeding - 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
‘Baby, It's Cold Outside…’ – A Comparative and Economic Analysis of Freeze-Outs of Minority ShareholdersTom Vos KU Leuven, Jan Ronse Institute for Company and Financial Law Date Posted: June 17, 2017 Working Paper Series 16 downloads
Is Executive Compensation a Substitute Governance Mechanism to Debt Financing and Leasing?Applied Economics, Vol. 48, No. 14, 2016, pp.1293-1302 Marizah Minhat and Nazam Dzolkarnaini Edinburgh Napier University and University of Salford - Salford Business School Date Posted: June 17, 2017 Accepted Paper Series 199 downloads
Political Uncertainty and Corporate TransparencyAndrew Bird, Stephen A. Karolyi and Thomas G. Ruchti Carnegie Mellon University - Tepper School of Business, Carnegie Mellon University - Tepper School of Business and Carnegie Mellon University - Tepper School of Business Date Posted: June 16, 2017 Working Paper Series 59 downloads The Continuous Improvement for Business Sustainability & Corporate Governance to Expand Opportunities of International Finance Tamer Aly El Nashar American University in Cairo Date Posted: June 16, 2017 Working Paper Series
Financial Clusters, Industry Groups, and Stock Return CorrelationsAndy Fodor, Randy D. Jorgensen and John D. Stowe Ohio University, Creighton University and Ohio University Date Posted: June 15, 2017 Working Paper Series 47 downloads Discretionary Disclosure Decisions on Integrated Thinking: Evidence from Integrated Reports of Forbes Global 2000 Companies Michael Graßmann, Stephan Fuhrmann and Thomas W. Günther Dresden University of Technology - Faculty of Economics and Business Management, Dresden University of Technology - Faculty of Economics and Business Management and Dresden University of Technology Date Posted: June 15, 2017 Working Paper Series
A New Corporate Ethics and Leadership Paradigm for the Age of CreativityJournal of Accounting, Ethics and Public Policy, Vol. 18, No. 2, 2017 Miriam Gerstein and Hershey H. Friedman Brooklyn College and City University of New York (CUNY) - Department of Business Management Date Posted: June 15, 2017 Accepted Paper Series 25 downloads Corporate Governance and Segmental Disclosure: Evidence from Canada Saidi, F. (2017) ‘Corporate governance and segmental disclosure: evidence from Canada’, Int. J. Managerial and Financial Accounting, Vol. 9, No. 2, pp.140–165., Fethi Saidi Qatar University, College of Business and Economics Date Posted: June 15, 2017 Last Revised: June 17, 2017 Accepted Paper Series
Is 'Transgenerational Response' A Hidden Cause of Failed Corporate Turnarounds and Chronic Underperformance?John Oliver, (2017) "Is “transgenerational response” a hidden cause of failed corporate turnarounds and chronic underperformance?", Strategy & Leadership, Vol. 45 Issue: 3, pp.23-29, doi/10.1108/SL-01-2017-0006, John J Oliver Bournemouth University Date Posted: June 14, 2017 Working Paper Series 1 downloads
Locked-In: The Effect of CEOs' Capital Gains Taxes on Corporate Risk-TakingBenjamin P. Yost Massachusetts Institute of Technology (MIT) - Sloan School of Management Date Posted: June 14, 2017 Working Paper Series 52 downloads
Psychopathic Traits of Corporate Leadership as Predictors of Future Stock ReturnsTomasz Piotr Wisniewski, Liafisu Sina Yekini and Ayman M. A. Omar University of Leicester, Coventry University and University of Leicester Date Posted: June 13, 2017 Working Paper Series 348 downloads
Reexamining Staggered Boards and Shareholder ValueHarvard Law School John M. Olin Center Discussion Paper No. 908 Alma Cohen and Charles C. Y. Wang Tel Aviv University - Eitan Berglas School of Economics and Harvard Business School Date Posted: June 13, 2017 Working Paper Series 41 downloads
Impact of Corporate Governance on Firms Financial Performance: A Study of Quoted Banks in NigeriaUdeh, F.N., Abiahu, M.C., & Tambou, L.E. (2017). Impact of Corporate Governance on Firms Financial Performance: A Study of Quoted Banks in Nigeria. The Nigerian Accountant, (50)2, 54-62 Dr. Francis Nnoli Udeh, Mary-Fidelis Chidoziem Abiahu and Liberty Ejomafuvwe Tambou Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University Awka, Students Date Posted: June 12, 2017 Accepted Paper Series 15 downloads 
Do Family Firms Purchase More Nonaudit Services than Non‐Family Firms?International Journal of Auditing, Vol. 21, Issue 2, pp. 212-221, 2017 Fei Kang California State Polytechnic University, Pomona Date Posted: June 12, 2017 Accepted Paper Series 1 downloads
Effect of Corporate Governance on Borrowing Cost of Quoted Brewery Firms in Nigeria (2010-2015)EPH - International Journal of Business & Management Science, Vol. 2(3), p. 31-57, March 2017 Nestor Ndubuisi Amahalu, Mary-Fidelis Chidoziem Abiahu, Chike Leonard Nweze and Obi Juliet Chinyere Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and University of Nigeria - Enugu Campus Date Posted: June 12, 2017 Accepted Paper Series 7 downloads
The Agency Problems of Institutional InvestorsLucian A. Bebchuk, Alma Cohen and Scott Hirst Harvard Law School, Tel Aviv University - Eitan Berglas School of Economics and Harvard Law School Date Posted: June 09, 2017 Working Paper Series 245 downloads
Consequences of Low-Quality Audits for Engagement PartnersDaniel Aobdia and Reining Petacchi Northwestern University - Kellogg School of Management and Georgetown University - Department of Accounting and Business Law Date Posted: June 09, 2017 Working Paper Series 44 downloads
The Importance of Auditor Choice and International Loan Syndicate Structure: New Evidence on the Role of Formal and Informal InstitutionsZhiming 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 42 downloads
Auditor Dismissals: Opaque Disclosures and the Light of TimingJeffrey J. Burks and Jennifer Sustersic Stevens University of Notre Dame and Ohio University Date Posted: June 09, 2017 Working Paper Series 27 downloads
Mandated Disclosures Under IAS 36 Impairment of Assets and IAS 38 Intangible Assets: Value Relevance and Impact on Analysts’ ForecastsApplied 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 41 downloads
The Trial of Joseph Dotterweich: The Origins of the 'Responsible Corporate Officer' DoctrineCriminal Law and Philosophy, V. 11, 2017 Forthcoming, George Mason Legal Studies Research Paper No. LS 17-09 Craig S. Lerner George Mason University - Antonin Scalia Law School, Faculty Date Posted: June 07, 2017 Accepted Paper Series 40 downloads
Integrated Reporting and EU Law. Competing, Converging or Complementary Regulatory Frameworks?University of Oslo Faculty of Law Research Paper No. 2017-23 David Monciardini, John Dumay and Lucia Biondi University of Milan, Macquarie University and University of Rome III, Department of Law, Students Date Posted: June 07, 2017 Working Paper Series 15 downloads
The Impact of Auditor Qualifications on Earnings Management of Companies Listed in Borsa İstanbul Industrial IndexGökberk Can İstanbul Aydın University Date Posted: June 06, 2017 Working Paper Series 16 downloads
Shock Transmission through Shared Directors: Evidence from Bank Enforcement ActionsLeonid Pugachev and Andrea Schertler University of Oklahoma - Michael F. Price College of Business, Students and Leuphana University of Lueneburg Date Posted: June 06, 2017 Working Paper Series 13 downloads
Corporate Governance, Financial Stability and Evolving Insurtech: The Case of Insurance Australia Group (2011-2016)Michael C. I. Nwogugu Independent Date Posted: June 05, 2017 Last Revised: June 16, 2017 Working Paper Series 12 downloads
Does Stock Price Crash Risk Subside When the IRS Imposes Stricter Corporate Tax Enforcement?Andrew M. Bauer, Xiaohua Fang and Jeffrey Pittman University of Waterloo - School of Accounting and Finance, Georgia State University - J. Mack Robinson College of Business and Memorial University of Newfoundland (MNU) - Faculty of Business Administration Date Posted: June 05, 2017 Last Revised: June 09, 2017 Working Paper Series 34 downloads Chapter 5: Corporate Executives, Directors, and Boards Financial Behavior: Players, Services, Products, and Markets. H. Kent Baker, Greg Filbeck, and Victor Ricciardi, editors, 79-96, New York, NY: Oxford University Press, 2017. John R. Nofsinger and Pattanaporn Chatjuthamard University of Alaska Anchorage and Sasin GIBA Date Posted: June 05, 2017 Last Revised: June 06, 2017 Accepted Paper Series
Asset-Specificity and Accounting ConservatismQingyuan Li and Li Xu Wuhan University - School of Economics and Management and Washington State University, Vancouver Date Posted: June 04, 2017 Working Paper Series 35 downloads
Country Level Corruption and Accounting Choice: Research & Development Capitalisation Under IFRSFrancesco 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 53 downloads
Enhancing the Quality of Reporting in Corporate Social Responsibility Guidance Documents: The Roles of ISO 26000, Global Reporting Initiative and CSR‐Sustainability MonitorBusiness and Society Review, Vol. 122, Issue 2, pp. 139-163, 2017 S. Prakash Sethi, Janet Rovenpor and Mert Demir CUNY Baruch College, Manhattan College and CUNY Baruch College Date Posted: June 03, 2017 Accepted Paper Series 1 downloads
Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research AgendaAbacus, Vol. 53, Issue 2, pp. 159-179, 2017 Martina K. Linnenluecke, Jacqueline L. Birt, Xiaoyan Chen, Xin Liu and Tom Smith University of Queensland - Business School, University of Queensland - Business School, University of Queensland, University of Queensland and University of Queensland Date Posted: June 03, 2017 Accepted Paper Series 1 downloads
Corporate Fraud Culture: Re‐Examining the Corporate Governance and Performance RelationAccounting & Finance, Vol. 57, Issue 2, pp. 597-620, 2017 David Tan, Larelle Chapple and Kathleen D. Walsh University of New South Wales (UNSW), Queensland University of Technology - QUT Business School and Australian National University (ANU) - School of Finance and Applied Statistics Date Posted: June 03, 2017 Accepted Paper Series
Extreme Uncertainty and Forward‐Looking Disclosure PropertiesAbacus, Vol. 53, Issue 2, pp. 240-272, 2017 Julia Krause, Thorsten Sellhorn and Kamran Ahmed BMW Group, Ludwig-Maximilians-Universitaet (LMU) Munich and La Trobe University - School of Accounting Date Posted: June 03, 2017 Accepted Paper Series
Firm Life Cycle, Corporate Risk‐Taking and Investor SentimentAccounting & 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 |
