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Corporate Governance: Disclosure, Internal Control, & Risk-Management eJournal
967,642 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 3,245
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1 2 3 4 ... 65 | Next >
   

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
17 downloads

Incl. Electronic Paper SEC Comment Letters and Firm Disclosure
Journal 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
13 downloads

Incl. Electronic Paper Интегрираното Отчитане – Ново Предизвикателство в Корпоративното Отчитане (Integrated Reporting - New Challenge in a Corporate Reporting)
Management and Education, Vol XIII (1) 2017
Atanas Tsvyatkov Atanasov and Rumyana Marinova
University of Economics - Varna and University of Economics - Varna
Date Posted: June 19, 2017
Last Revised: June 21, 2017
Accepted Paper Series
4 downloads

Incl. Electronic Paper Earnings Management, Reporting Frequency and Agency Cost
Xu Jiang
Duke University
Date Posted: June 19, 2017
Working Paper Series
8 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

Incl. Electronic Paper Corporate Hedging and Collateral Constraints: Evidence from a Difference-in-Difference Approach
Håkan Jankensgård
Lund University - Department of Business Administration
Date Posted: June 17, 2017
Working Paper Series
18 downloads

Incl. Electronic Paper Cartel Participation and Voluntary Disclosure
Ashiq Ali, Ailin Dong, Ningzhong Li and Xiaolu Zhou
University of Texas at Dallas - Naveen Jindal School of Management, Hong Kong University of Science & Technology (HKUST) - Department of Finance, University of Texas at Dallas and University of Texas at Dallas
Date Posted: June 13, 2017
Working Paper Series
59 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
10 downloads

Incl. Electronic Paper Informativeness and Timeliness of 10-K Text Similarity for Predicting Tail-Risk Comovement
Robert M. Bushman, Jason V. Chen and Christopher D. Williams
University of North Carolina Kenan-Flagler Business School, University of Illinois at Chicago and University of Michigan, Stephen M. Ross School of Business
Date Posted: June 12, 2017
Last Revised: June 13, 2017
Working Paper Series
42 downloads

Incl. Electronic Paper To Improve Financial Reporting, We Need to Disclose More Relevant Information
Jeffrey A. Mankin, Jeffrey Jay Jewell and Julio A. Rivas
Lipscomb University - Department of Accounting, Finance & Economics, Lipscomb University and Lipscomb University - Department of Accounting, Finance & Economics
Date Posted: June 08, 2017
Working Paper Series
30 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
41 downloads

Incl. Electronic Paper 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

Application of Forensic Tools to Detect Fraud: The Case of Toshiba
Ganga Bhavani and Anupam Mehta
Manipal University - Manipal University, Dubai Campus and Institute of Management Technology
Date Posted: June 05, 2017
Working Paper Series

Audit Time Pressure and Earnings Quality: An Examination of Accelerated Filings
Accounting, Organizations and Society, Vol. 58, No. 3, 2017
Tamara A. Lambert, Keith L. Jones, Joseph F. Brazel and D. Scott Showalter
Lehigh University, University of Kansas, North Carolina State University - Poole College of Management - Department of Accounting and North Carolina State University
Date Posted: June 05, 2017
Accepted Paper Series

Incl. Fee Electronic Paper Extreme Uncertainty and Forward‐Looking Disclosure Properties
Abacus, 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

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

Religion and Corporate Accounting Conservatism
Shengquan Hao, Wen Li and Guifeng Shi
Shanghai Jiao Tong University (SJTU), Shanghai Jiao Tong University (SJTU) - Antai College of Economics and Management and Shanghai Jiao Tong University (SJTU)
Date Posted: June 01, 2017
Working Paper Series

Incl. Electronic Paper Impact of Reporting Frequency on UK Public Companies
CFA Institute Research Foundation 2017B - 1, Columbia Business School Research Paper No. 17-59
Robert Pozen, Suresh Nallareddy and Shivaram Rajgopal
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Duke University - Fuqua School of Business and Columbia Business School
Date Posted: May 31, 2017
Accepted Paper Series
24 downloads

Incl. Electronic Paper The Usefulness of Accounting Information, Economic Variables, and Corporate Governance Measures to Predict Corporate Failure
Journal of Applied Business Research, Vol. 24(4), p. 1-9, December 2008 DOI: 10.19030/jabr.v24i4.1326
Heba Abou-El-Sood
Lancaster University - Management School
Date Posted: May 30, 2017
Accepted Paper Series
12 downloads

Earnings Co-Movements and Earnings Manipulation
Review of Accounting Studies, Forthcoming
Andrew B. Jackson, Brian Rountree and Shiva Sivaramakrishnan
UNSW Australia Business School, School of Accounting, Rice University - Jesse H. Jones Graduate School of Business and Rice University
Date Posted: May 28, 2017
Accepted Paper Series

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
20 downloads

Incl. Electronic Paper Voluntary Corporate Governance Disclosures and Profitability: An Examination of Islamic and Traditional Banks of UAE
Haitham Nobanee and Nejla Ellili
Abu Dhabi University and Abu Dhabi University
Date Posted: May 25, 2017
Working Paper Series
19 downloads

Incl. Electronic Paper Corporate Risk Disclosure of Islamic and Conventional Banks
Nejla Ellili and Haitham Nobanee
Abu Dhabi University and Abu Dhabi University
Date Posted: May 25, 2017
Working Paper Series
18 downloads

Incl. Electronic Paper You Blinked: The Role and Incentives of Managers in Increasing Corporate Risks Following the Inception of Credit Default Swap Trade
Tuck School of Business Working Paper No. 2973275
Hyun A. Hong, Ji Woo Ryou and Anup Srivastava
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, University of Texas - Rio Grande Valley and Tuck School of Business at Dartmouth
Date Posted: May 24, 2017
Working Paper Series
25 downloads

Incl. Electronic Paper Managerial Ability and Bank-Loan Pricing
Gus De Franco, Ole-Kristian Hope and Ross Lu
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: May 24, 2017
Working Paper Series
76 downloads

Incl. Electronic Paper Corporate Governance of SIFI Risk-Taking: An International Research Agenda
Cross-Border Bank Resolution (Bob Wessels & Matthias Haentjens eds., 2017-18), Forthcoming, Duke Law School Public Law & Legal Theory Series
Steven L. Schwarcz and Aleaha Jones
Duke University School of Law and Duke University, School of Law, Students
Date Posted: May 23, 2017
Accepted Paper Series
77 downloads

Incl. Electronic Paper Does Risk Disclosure Reporting Quality Reduce Credit Risk?
Haitham Nobanee and Nejla Ellili
Abu Dhabi University and Abu Dhabi University
Date Posted: May 23, 2017
Working Paper Series
31 downloads

Incl. Electronic Paper Voluntary Disclosures of Anti-Money Laundering and Anti-Terrorist Financing
Haitham Nobanee and Nejla Ellili
Abu Dhabi University and Abu Dhabi University
Date Posted: May 22, 2017
Working Paper Series
14 downloads

Incl. Electronic Paper Corporate Sustainability Disclosure in Annual Reports: Evidence from UAE Banks: Islamic versus Conventional
Nobanee, H., Ellili, N. O. (2016). Corporate Sustainability Disclosure in Annual Reports: Evidence from UAE Banks: Islamic versus Conventional. Renewable & Sustainable Energy Reviews, 55, March, pp 1336-1341
Haitham Nobanee and Nejla Ellili
Abu Dhabi University and Abu Dhabi University
Date Posted: May 20, 2017
Working Paper Series
17 downloads

Incl. Electronic Paper Customer Concentration and Earnings Management: Evidence from the Sarbanes–Oxley Act
Ryoonhee Kim and Weiqing Luo
City University of Hong Kong and City University of Hong Kong
Date Posted: May 19, 2017
Working Paper Series
41 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
68 downloads

Incl. Electronic Paper The Impact of the Mandatory Corporate Governance Disclosures on the Banking Growth in UAE: Islamic Versus Conventional Banks
Nobanee, H., Ellili, N. O. (2014). The Impact of the Mandatory Corporate Governance Disclosures on the Banking Growth in UEA: Islamic Versus Conventional Banks. Corporate Ownership & Control, 12(1, Fall), 717-722.
Haitham Nobanee and Nejla Ellili
Abu Dhabi University and Abu Dhabi University
Date Posted: May 19, 2017
Working Paper Series
7 downloads

Incl. Electronic Paper Does Litigation Encourage or Deter Real Earnings Management?
Sterling Huang, Sugata Roychowdhury and Ewa Sletten
Singapore Management University - School of Accountancy, Boston College and Boston College
Date Posted: May 18, 2017
Working Paper Series
99 downloads

Incl. Electronic Paper Are Internal Audits Associated with Reductions in Operating, Financial Reporting, and Compliance Risk?
Joseph V. Carcello, Marc Eulerich, Adi Masli and David A. Wood
University of Tennessee, University of Duisburg-Essen, Mercator School of Management, University of Arkansas - Sam M. Walton College of Business and Brigham Young University - School of Accountancy
Date Posted: May 18, 2017
Working Paper Series
59 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 Information Environment and Earnings Management of Dual Class Firms around the World
Journal of Banking & Finance, Volume 74, Pages 1–23, January 2017,
Ting Li and Nataliya S. Zaiats
Skidmore College - Department of Management and Business and Suffolk University Sawyer Business School
Date Posted: May 16, 2017
Accepted Paper Series
24 downloads

Incl. Electronic Paper The Value Relevance of Corporate Sustainability Disclosures: An Analysis of a Dataset from One Large Asset Owner
George Serafeim and Jyothika Grewal
Harvard University - Harvard Business School and Harvard University, Harvard Business School, Students
Date Posted: May 13, 2017
Working Paper Series
279 downloads

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 Enhanced Business Reporting: Value Relevance and Determinants of Valuation-Related Disclosures
Journal of Intellectual Capital, Forthcoming
Christine Reitmaier and Wolfgang Schultze
University of Augsburg and University of Augsburg
Date Posted: May 11, 2017
Accepted Paper Series
51 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
148 downloads

Incl. Electronic Paper Diversity in Financial Risk Management: Revisiting the Lehman Sisters Hypothesis
Elizabeth A. Sheedy and Martin Lubojanski
Macquarie University Department of Applied Finance and Actuarial Studies and Technische Universität München (TUM)
Date Posted: May 10, 2017
Working Paper Series
40 downloads

The Ethics of Hedging by Executives
Journal of Business Ethics, Vol. 111, No. 2, 2012
Lee M. Dunham and Kenneth M. Washer
Creighton University - College of Business Administration and Texas A&M University - Department of Economics and Finance
Date Posted: May 10, 2017
Accepted Paper Series

Incl. Electronic Paper Value Creation, Distribution, and Integrated Financial Reporting
Indian Accounting Review, Vol. 21, No. 1, June 2017
Shyam Sunder
Yale University - School of Management
Date Posted: May 10, 2017
Last Revised: June 16, 2017
Accepted Paper Series
34 downloads

Incl. Electronic Paper Straight Talkers and Vague Talkers: The Effects of Managerial Style in Earnings Conference Calls
HKS Working Paper No. RWP17-017, Swiss Finance Institute Research Paper No. 17-13
Michał Dzieliński, Alexander F. Wagner and Richard J. Zeckhauser
Stockholm Business School, Stockholm University, University of Zurich - Department of Banking and Finance and Harvard University - Harvard Kennedy School (HKS)
Date Posted: May 09, 2017
Last Revised: June 13, 2017
Working Paper Series
102 downloads

Incl. Electronic Paper Credit Information Sharing, Loan Loss Recognition Timeliness, and Financial Stability
Karthik Balakrishnan and Aytekin Ertan
London Business School and London Business School
Date Posted: May 08, 2017
Working Paper Series
48 downloads

Organization Identity and Earnings Manipulation
Accounting, Organizations and Society, 58 (2017), 1-14
Margaret A. Abernethy, Jan Bouwens and Peter Kroos
University of Melbourne, Department of Accounting, Amsterdam Business School and University of Amsterdam - Amsterdam Business School
Date Posted: May 05, 2017
Last Revised: June 08, 2017
Accepted Paper Series

Big Data Information Governance by Accountants
International Journal of Accounting and Information Management (Forthcoming)
Emily M. Coyne, Joshua G. Coyne and Kenton B. Walker
San Jose State University - School of Library & Information Science, University of Memphis - School of Accountancy and University of Wyoming
Date Posted: May 05, 2017
Accepted Paper Series

Incl. Electronic Paper Qualitative Corporate Disclosure and Credit Analysts' Soft Rating Adjustments
Zahn Bozanic and Pepa Kraft
Ohio State University (OSU) - Department of Accounting & Management Information Systems and New York University (NYU) - Leonard N. Stern School of Business
Date Posted: May 05, 2017
Last Revised: May 22, 2017
Working Paper Series
58 downloads

Incl. Fee Electronic Paper Are Entrenched Managers’ Accounting Choices More Predictive of Future Cash Flows?
Journal of Business Finance & Accounting, Vol. 44, Issue 5-6, pp. 593-610, 2017
Bradley E. Lail and Gregory W. Martin
Baylor University and University of North Carolina (UNC) at Charlotte - Department of Accounting
Date Posted: May 05, 2017
Accepted Paper Series
1 downloads

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


 

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