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SSRN eLibrary Search Results
Managerial Accounting eJournal
1,349,998 Total downloads
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Index Additions and Managed EarningsKhine Kyaw and Luiz Vitiello NTNU Business School and University of Essex - Essex Business School Date Posted: June 27, 2017 Working Paper Series 8 downloads
A Study on the Impacts of ISO 9000 Certification on Firm’s Financial Performance in MalaysiaNurul Nasuha Mohd Zuki Universiti Teknologi MARA (UiTM) - Faculty of Business and Management Date Posted: June 26, 2017 Working Paper Series 1 downloads
Inelastic Labor Markets and Directors’ Reputational IncentivesChris Armstrong, John D. Kepler and David Tsui University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department and University of Southern California - Marshall School of Business Date Posted: June 26, 2017 Working Paper Series 14 downloads
Internet of Things (IoT) as an Innovative Strategic Cost Management ToolCMA Lakshmana Rao Udandrao Sr. Experienced Industry Professional Date Posted: June 25, 2017 Working Paper Series 8 downloads
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
Capacity Constraints and Asymmetric Cost BehaviorEric Noreen Fox Business School, Temple University Date Posted: June 24, 2017 Working Paper Series 9 downloads
Business Analytics and Performance Management: A Small Data Example Combining TD-ABC and BSC for Simulation and OptimizationSteen Nielsen Department of Economics and Business Economics Date Posted: June 23, 2017 Working Paper Series 8 downloads
Static and Dynamic Indicators in the Analysis of Internal Sources of Companies’ Investments FinancingJournal of Modern Accounting and Auditing, 13, 2017, 3, 108-120. Rajko M Bukvic, Radica Z. Pavlovic and Аlеksаndаr M. Gajic Geographical Institute “Jovan Cvijić” SASA, Megatrend University - Faculty for Management in Zajecar and Higher School of Professional Business Studies Date Posted: June 21, 2017 Accepted Paper Series 5 downloads Measuring Employees Value: A Critical Study on Human Resources Accounting in India Nader Naghshbandi Hakim Nezami institution of higher education at Quchan-Iran Date Posted: June 20, 2017 Working Paper Series
The Impact of ABC Costing Systems to Solve Managerial Cost Problems: A Real Improvement, a Fad or a Fashion?European Accounting and Management Review, Vol. 3, No. 1, p. 4-23, November 2016 Natàlia Cugueró-Escofet and M Angels Fito University of Navarra, IESE Business School and Independent Date Posted: June 19, 2017 Accepted Paper Series 4 downloads
Effectiveness of 5S PracticesRafiqa Nur Bazla Mohd Badzran Universiti Teknologi MARA (UiTM) - UiTM Puncak Alam Date Posted: June 16, 2017 Working Paper Series 4 downloads
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 55 downloads
To Disclose or Not to Disclose Climate-Change Risk in Form 10-K: Does Materiality Lie in the Eyes of the Beholder?Ella Mae Matsumura, Rachna Prakash and Sandra C. Vera-Munoz University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Mississippi - Patterson School of Accountancy and University of Notre Dame - Department of Accountancy Date Posted: June 15, 2017 Working Paper Series 53 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 56 downloads
The Ethical Implications of Human Resource AccountingJournal of Accounting, Ethics and Public Policy, Vol. 18, No. 2, 2017 O. Scott Stovall and John D. Neill Abilene Christian University - College of Business Administration and Abilene Christian University - College of Business Administration Date Posted: June 14, 2017 Accepted Paper Series 23 downloads
Margin of Safety: Life History Strategies and the Effects of Socioeconomic Status and Macroeconomic Conditions on Self-Selection into AccountingJustin Leiby and Paul E. Madsen University of Georgia and University of Florida Date Posted: June 13, 2017 Working Paper Series 26 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 8 downloads
Effect of Backflush Accounting on Financial Performance of Quoted Food and Beverage Firms in NigeriaEPH - International Journal of Medical and Health Science, Vol. 2(3), p. 58-80, March 2017 Nestor Ndubuisi Amahalu, Chike Leonard Nweze and Obi Juliet Chinyere 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 13 downloads
CSR Practice on the Garments Sector: An Overall Investigation to Work Out an Effective Relationship between CSR & Accounting to Develop the Bangladeshi Garments SectorReview of Integrative Business and Economics Research, Vol. 6, Issue 3, 2017 Tapos Kumar SMUCT Date Posted: June 08, 2017 Accepted Paper Series 5 downloads Applicability of the Balanced Scorecard to Assess Performance of Al-Aqsa Media Network Institution in Gaza Strip IUG Journal of Economics and Business (2016) Bahaaeddin Alareeni and Hani Ahmed Deghish Ahila University and Independent Date Posted: June 08, 2017 Working Paper Series Examining Productive Performance of Life Insurance Corporation of India Tone, K. and Sahoo, B. K. (2017) Examining Productive Performance of Life Insurance Corporation of India. In K. Tone (ed.) Advances in DEA Theory and Applications: With Extensions to Forecasting Models (Chapter 13, pp. 119-140), John Wiley & Sons Ltd., U.K. ISBN: 978-1-118-94562-9, DOI: 10.1002/9781 Kaoru Tone and Biresh Sahoo National Graduate Institute for Policy Studies (GRIPS) and Xavier Institute of Management Date Posted: June 07, 2017 Accepted Paper Series
Renegotiation Costs, Financial Contracting, and Lender ChoiceElia Ferracuti and Arthur Morris University of Utah - School of Accounting and Information Systems and University of Utah - School of Accounting and Information Systems Date Posted: June 07, 2017 Working Paper Series 358 downloads
Effects of an Information Sharing System on Employee Creativity, Engagement, and PerformanceHarvard Business School Accounting & Management Unit Working Paper No. 17-094 Shelley Xin Li and Tatiana Sandino University of Southern California - Marshall School of Business and Harvard Business School - Accounting and Control Date Posted: June 07, 2017 Working Paper Series 47 downloads
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 36 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 
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
The Allocation of Responsibility between CEO and CFO for Financial Misreporting: Implications for Earnings QualityViktoria Diser and Ulrich Schäfer LMU Munich and University of Zurich, Department of Business Administration Date Posted: June 02, 2017 Working Paper Series 36 downloads
A Positive Theory of Accounting-Based Management by ExceptionMark Penno University of Iowa - Henry B. Tippie College of Business Date Posted: June 02, 2017 Working Paper Series 27 downloads Participatory and Incremental Development in an African Local Government Accounting Reform Forthcoming, Financial Accountability & Management Philippe Lassou, Trevor Hopper, Teerooven Soobaroyen and Andy Wynne University of Guelph, University of Sussex, University of Essex - Essex Business School and University of Leicester Date Posted: June 01, 2017 Last Revised: June 04, 2017 Accepted Paper Series
The Impact of Human Resources Accounting on Corporate Valuation of Banks Listed on the Nigerian Stock ExchangeOkoye, PVC, Okoye JN & Amahalu, NN (2015). The Impact of Human Resources Accounting on Corporate Valuation of Banks Listed on the Nigerian Stock Exchange. 2(1), 182-210 Pius Vincent Chukwubuikem Okoye, Janefrances Nwamaka Okoye and Nestor Ndubuisi Amahalu Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University Awka, Students and Nnamdi Azikiwe University - Department of Accountancy Date Posted: June 01, 2017 Accepted Paper Series 20 downloads
The Market for Reputation: Repeated Matching and Career ConcernsEunhee Kim City University of Hong Kong (CityUHK) Date Posted: June 01, 2017 Working Paper Series 15 downloads
Readability of MD&A Extracted from iXBRL: Computational Linguistic ApproachYoshitaka 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 31 downloads
Evaluate the Relationship between Risk Management and Working Capital Management in Companies Accepted in Tehran Stock Exchange during the Time Period of 2010-2015International Journal of Environmental & Science Education, Vol. 12, No. 2, p. 291-301, 2017 Dr Ebrahim Mansoori and Reza Rostami Islamic Azad University, Mahabad Branch and Islamic Azad University (IAU), Mahabad Branch Date Posted: May 30, 2017 Accepted Paper Series 12 downloads
A Performance Evaluation for Interconnected Construction Sectors of Turkey: An Analysis Using TOPSIS and MAUTGökberk Can, Çiğdem Özarı and Özge Eren İstanbul Aydın University, Istanbul Aydin University and Istanbul Aydin University Date Posted: May 30, 2017 Last Revised: June 09, 2017 Working Paper Series 10 downloads
Study of the Contribution of Management Control System in Strengthening the Internal and External Control Function: Case of Tunisian SMEsHabib Affes University of Sfax - Faculty of Economics and Management (FSEGS) Date Posted: May 27, 2017 Working Paper Series 9 downloads
You Blinked: The Role and Incentives of Managers in Increasing Corporate Risks Following the Inception of Credit Default Swap TradeTuck 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
Managerial Ability and Bank-Loan PricingGus 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 78 downloads
Compensation Discretion as Insurance: How Are Targets and Bonuses Affected When Superiors Have a Back-Up Plan?Rachel Martin and Tyler F. Thomas Utah State University - Huntsman School of Business and University of Wisconsin, Madison - Department of Accounting & Information Systems Date Posted: May 24, 2017 Working Paper Series 24 downloads
Accounting-Based Incentives Can Induce Cyclical Inventory Build-UpsINSEAD Working Paper No. 2017/34/TOM Marat Salikhov, Paul Parker, Jurgen Mihm, Dana Popescu and Nils Rudi INSEAD, INSEAD, INSEAD, INSEAD - Technology and Operations Management and INSEAD - Technology and Operations Management Date Posted: May 23, 2017 Working Paper Series 48 downloads
Efficiency of Working Capital Management and Profitability of UAE Construction Companies: Size and Crisis EffectsHaitham Nobanee Abu Dhabi University Date Posted: May 23, 2017 Working Paper Series 23 downloads
Current Assets Management and Operating Cash Flow of UAE Construction CompaniesHaitham Nobanee Abu Dhabi University Date Posted: May 23, 2017 Working Paper Series 20 downloads Managing Project Investments Irreversibility by Accounting Relations International Journal of Project Management, 2017, 35 (6), 955-963 Antonio Focacci University of Bologna - School of Economics, Management, and Statistics Date Posted: May 22, 2017 Accepted Paper Series
Does it Pay to 'Be Like Mike'? An Empirical Test of Dynamic Relative Performance EvaluationRyan T. Ball, Jonathan David Bonham and Thomas Hemmer The Stephen M. Ross School of Business at the University of Michigan, Rice University - Jesse H. Jones Graduate School of Business and Rice University - Jesse H. Jones Graduate School of Business Date Posted: May 20, 2017 Last Revised: June 15, 2017 Working Paper Series 92 downloads
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 69 downloads Effort Choices between Group and Individual Tasks in Mixed Incentives Journal of Management Accounting Research, Forthcoming Yu Tian, Brad Tuttle and Robert A. Leitch University of Central Florida - Kenneth G. Dixon School of Accounting, University of South Carolina - Department of Accounting and University of South Carolina Date Posted: May 18, 2017 Accepted Paper Series
Understanding Audit Oversight Transformation: Ramifications of Institutional Work and the Power of (De-)MythologizingLukas Loehlein and Anke Müßig WHU - Otto Beisheim School of Management and Universite du Luxembourg Date Posted: May 17, 2017 Working Paper Series 22 downloads
How Production Risk and Flexibility Affect Liquidity Management: Evidence from Electricity Generating FirmsCharles A. Dice Center Working Paper No. 2017-12, Fisher College of Business Working Paper No. 2017-3-012 Chen Lin, Thomas Schmid and Michael S. Weisbach The University of Hong Kong - Faculty of Business and Economics, The University of Hong Kong - Faculty of Business and Economics and Ohio State University (OSU) - Department of Finance Date Posted: May 16, 2017 Working Paper Series 61 downloads Who Influences the Design of Management Accounting Systems? An Exploratory Study Australian Accounting Review, Forthcoming Sophie Hoozée and Falconer Mitchell Ghent University-Universiteit Gent - Department of Accountancy and Corporate Finance and University of Edinburgh Date Posted: May 16, 2017 Accepted Paper Series
Have Estimates of Cost Stickiness Changed Across Listing Cohorts?Thomas R. Loy and Sven Hartlieb University of Bayreuth - Business Administration and University of Bamberg Date Posted: May 10, 2017 Last Revised: May 11, 2017 Working Paper Series 31 downloads The Interplay between Forward-Looking Measures and Target Setting Management Science, 2016 Jan Bouwens and Peter Kroos Amsterdam Business School and University of Amsterdam - Amsterdam Business School Date Posted: May 05, 2017 Accepted Paper Series |
