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SSRN eLibrary Search Results
Financial Accounting eJournal
6,878,806 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 4 downloads
How are Street Earnings Determined? Managers' Influence on Analysts' Exclusions and AgreementErvin L. Black, Theodore E. Christensen, Paraskevi Vicky Kiosse and Thomas D. Steffen Steed School of Accounting, University of Georgia, University of Exeter Business School and Yale University School of Management Date Posted: June 27, 2017 Working Paper Series 3 downloads Bequest Motive, Information Transparency, and Family Firm Value: A Natural Experiment Haijie Huang, Edward Lee, Lyu Changjiang and Yiyi Zhao East China Normal University (ECNU) - Department of Accounting, University of Manchester - Alliance Manchester Business School, Fudan University - School of Management and University of International Business and Economics (UIBE) Date Posted: June 27, 2017 Working Paper Series
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
Does Financial Reporting Conservatism Mitigate Underinvestment?Hyun A Hong, Yongtae Kim and Gerald J. Lobo University of Memphis, Santa Clara University - Leavey School of Business and University of Houston - C.T. Bauer College of Business Date Posted: June 26, 2017 Working Paper Series 6 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 12 downloads
An Empirical Analysis of the Effects of the Dodd-Frank Act on Determinants of Credit RatingsAnwer S. Ahmed, Dechun Wang and Nina Xu Texas A&M University - Mays Business School, Texas A&M University and Texas A&M University - Department of Accounting Date Posted: June 26, 2017 Working Paper Series 6 downloads
The Effect of Conditional Accounting Conservatism on the Predictive Ability of Accruals Components with Respect to Future Cash FlowsDaniel W. Collins, Wei Chen and Sam Melessa University of Iowa - Department of Accounting, University of Iowa - Henry B. Tippie College of Business and University of Iowa - Department of Accounting Date Posted: June 26, 2017 Working Paper Series 6 downloads
The Effect of Accounting Conservatism on Earning QualityMarselinus Asri Atma Jaya Makassar University Date Posted: June 26, 2017 Working Paper Series 3 downloads
The Predictability of Analyst Forecast RevisionsJournal of Accounting, Auditing and Finance, Forthcoming Michael J. Jung, Jessica Halenda Keeley and Joshua Ronen New York University - Leonard N. Stern School of Business, NYU Stern and New York University (NYU) - Department of Accounting Date Posted: June 26, 2017 Accepted Paper Series 11 downloads
Financial Statement Comparability and Hedge Fund ActivismC.S. Agnes Cheng, Koren M. Jo, Jeffrey Ng and Hong WU Hong Kong Polytechnic University - School of Accounting and Finance, Hong Kong Polytechnic University - School of Accounting and Finance, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance Date Posted: June 26, 2017 Working Paper Series 8 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 5 downloads
Fair Value Measurement for Long-Lived Operating Assets: Research EvidenceThorsten Sellhorn and Christian Stier Ludwig-Maximilians-Universitaet (LMU) Munich and WHU - Otto Beisheim School of Management Date Posted: June 26, 2017 Working Paper Series 3 downloads
Extreme Uncertainty and Forward-Looking Disclosure PropertiesJulia Krause, Thorsten Sellhorn and Kamran Ahmed BMW Group, Ludwig-Maximilians-Universitaet (LMU) Munich and La Trobe University - School of Accounting Date Posted: June 26, 2017 Working Paper Series 3 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
Idiosyncratic Risk and Asset Pricing: Study at Companies Listed on Indonesia Stock ExchangeMarselinus Asri, Muhammad Ali, Abdul Hamid Habbe and Yohanis Rura Atma Jaya Makassar University, Hasanuddin University, Hasanuddin University and Hasanuddin University Date Posted: June 26, 2017 Working Paper Series 3 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
Mobile Devices and Investment Apps: The Effects of Push Notification, Information Release, and the Fear of Missing OutShana Clor-Proell, Ryan D. Guggenmos and Kristina M. Rennekamp Texas Christian University - Department of Accounting, Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management Date Posted: June 24, 2017 Working Paper Series 9 downloads The Impact of Short Selling on Accrual-Based and Real Earnings Management: Evidence from China Huili Zhang, He Jie, Jigao Zhu and Kam C. Chan Beijing Normal University (BNU), Peking University, University of International Business and Economics and Western Kentucky University - Department of Accounting and Finance Date Posted: June 23, 2017 Working Paper Series
The Materiality of Environmental and Social Shareholder Activism – Who Cares?!Lisa Schopohl University of Reading - ICMA Centre Date Posted: June 23, 2017 Working Paper Series 7 downloads
Innovation Worth Buying: The Fair-Value of Innovation Benchmarks and ProxiesJames Potepa and Kyle T. Welch The George Washington University and George Washington University - School of Business Date Posted: June 22, 2017 Working Paper Series 17 downloads
The Effect of Disclosure and Prices on Uninformed Traders' Beliefs and Trading: An Experimental Study on Public ForecastsGuojin Gong, Hong Qu and Ian Tarrant Penn State University - Smeal College of Business, Pennsylvania State University and Pennsylvania State University Date Posted: June 22, 2017 Working Paper Series 4 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 19 downloads
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 8 downloads
Information Content of Key Performance Indicators and the Properties of Their Analyst ForecastsDan Givoly, Yifan Li, Ben Lourie and Alexander Nekrasov Pennsylvania State University, Smeal College of Business, University of California, Irvine - Paul Merage School of Business, University of California, Irvine and University of Illinois at Chicago Date Posted: June 22, 2017 Working Paper Series 19 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
Information Choice within Disclosures, Mobile Devices, and Investor JudgmentsStephanie M. Grant University of Washington Date Posted: June 22, 2017 Working Paper Series 9 downloads
What Weekly Sparklines Could Add to Financial StatementsDaniel Tinkelman and Xinling Fan Brooklyn College, City University of New York and Hofstra University Date Posted: June 21, 2017 Working Paper Series 7 downloads
Should Regulators Ban Insider Trading? Evidence from Hong KongZhihong Chen, Yuyan Guan and Bin Ke Hong Kong University of Science and Technology, City University of Hong Kong - Department of Accountancy and National University of Singapore Date Posted: June 21, 2017 Working Paper Series 3 downloads
Earnings Management, Timeliness, and Corporate Information SystemsEli Bartov, Antonio Marra II, Andrea Dossi and Angela Kate Pettinicchio NYU Stern School of Business, Bocconi University - Department of Accounting, SDA Bocconi and Bocconi University - Department of Accounting Date Posted: June 21, 2017 Working Paper Series 27 downloads Earnings Quality and Short Selling: Evidence from Real Earnings Management in the United States Journal of Business Finance & Accounting (Forthcoming) KoEun Park University of Massachusetts Boston Date Posted: June 21, 2017 Accepted Paper Series
Asset Conversion Cycle and Accruals PersistenceChe-Wei Scott Chiu, Bin Li and Suresh Radhakrishnan Winona State University, University of Texas at Dallas - Naveen Jindal School of Management and University of Texas at Dallas - School of Management Date Posted: June 21, 2017 Working Paper Series 15 downloads
Earnings Forecasts: The Case for Combining Analysts' Estimates with a Mechanical ModelVitor 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 26, 2017 Working Paper Series 74 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 13 downloads
Intended or Unintended Consequences of Business Acquisitions: The Case of Financial Services InstitutionsSteven B. Lilien, Bharat Sarath and Yan Yan City University of New York (CUNY) - Stan Ross Department of Accountancy, Rutgers, The State University of New Jersey - Accounting and Fairleigh Dickinson University Date Posted: June 20, 2017 Working Paper Series 3 downloads
The Cost of Speaking in Two TonguesJun Wang, Xing Cunyu III, Dan Yang and Ge Zhang City University of New York, CUNY Baruch College - Zicklin School of Business - Department of Economics and Finance, Southwestern University of Finance and Economics (SWUFE), Southwestern University of Finance and Economics (SWUFE) and Ge Zhang Date Posted: June 20, 2017 Working Paper Series 3 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 11 downloads
The Effect of Tax Payment on the Performance of SMEs: The Case of Selected SMEs in Ga West Municipal AssemblyEuropean Journal of Business and Management, Vol. 8, No. 20, 2016 Evans Tee, Lawrence Asare Boadi and Richard Takyi Opoku Regentropfen College of Applied Sciences (RECAS) - Department of Business Administration, University of Professional Studies, Accra - Department of Banking and Finance and Islamic University College, Ghana Date Posted: June 19, 2017 Accepted Paper Series 3 downloads
Earnings Management, Reporting Frequency and Agency CostXu Jiang Duke University Date Posted: June 19, 2017 Working Paper Series 9 downloads
The Dark Side of Asset Redeployability: Future Stock Price CrashesYangyang Chen, Jeffrey Ng, Jeffrey Pittman and Walid Saffar Hong Kong Polytechnic University - Faculty of Business, Hong Kong Polytechnic University - School of Accounting and Finance, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and Hong Kong Polytechnic University - School of Accounting and Finance Date Posted: June 19, 2017 Working Paper Series 41 downloads
Audit Committee Accounting Expertise, Analyst Following, and Market LiquidityJournal of Accounting, Auditing and Finance, Forthcoming David B. Farber, Shawn X. Huang and Elaine Mauldin Indiana University Kelley School of Business Indianapolis, Arizona State University (ASU) - School of Accountancy and University of Missouri Trulaske College of Business Date Posted: June 19, 2017 Accepted Paper Series 14 downloads
The Real Effects of Accounting Earnings Attributes: Evidence from JapanRyosuke Fujitani Hitotsubashi University, Graduate School of Commerce and Management Date Posted: June 17, 2017 Working Paper Series 12 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 200 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 80 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 50 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 51 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
Market Efficiency of Traditional Stock Market Indices and Social Responsible Indices: The Role of Sustainability ReportingHenry Mynhardt, Inna Makarenko and Alex Plastun (2017). Market efficiency of traditional stock market indices and social responsible indices: the role of sustainability reporting. Investment Management and Financial Innovations, 14(2), 94-106. doi:10.21511/imfi.14(2).2017.09 Ronald Henry Mynhardt, Inna Makarenko and Oleksiy Plastun University of South Africa, National Bank of Ukraine - Ukrainian Academy of Banking of the National Bank of Ukraine and Sumy State University Date Posted: June 15, 2017 Accepted Paper Series 14 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
The Market Reaction to Earnings Announcements in Public Family FirmsElisabete Simões Vieira Instituto Superior de Contabilidade e Administracao da Universidade de Aveiro (ISCA-UA) Date Posted: June 14, 2017 Working Paper Series 16 downloads |
