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SSRN eLibrary Search Results
JEL Code: M41
5,837,762 Total downloads
Showing Papers 1,701 - 1,750 of 12,297
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Incl. Electronic Paper 'Benchmark Beating' as Evidence of Earnings Management: Review of the Literature
Ahsan Habib
Lincoln University - Accounting Group
Date Posted: January 10, 2006
Working Paper Series
1041 downloads

'Cost Of Capital' in Residual Income for Performance Evaluation
Sauder School of Business Working Paper
Peter O. Christensen, Gerald A. Feltham and Martin G. H. Wu
Copenhagen Business School - Department of Finance, University of British Columbia and University of Illinois at Urbana-Champaign
Date Posted: July 11, 2000
Working Paper Series

'Global' Management Accounting Research: Some Reflections
Journal of International Accounting Research, Forthcoming
Wim A. Van der Stede
London School of Economics & Political Science (LSE)
Date Posted: January 06, 2017
Last Revised: January 12, 2017
Accepted Paper Series

'Integrated Reporting Is Like God — No One Has Met Him, but Everybody Talks about Him': The Power of Myth in the Adoption of an Innovation
Delphine Gibassier, Michelle Rodrigue and Diane-Laure Arjaliès
Toulouse Business School, École de comptabilité, Université Laval and Ivey Business School at Western University
Date Posted: December 06, 2016
Working Paper Series

Incl. Electronic Paper 'Optimism' Vs 'Big Bath' Accounting - A Regulatory Dilemma in Chinese Financial Reporting Practices
CHUN JIANG
New England Business School, University of New England
Date Posted: August 07, 2006
Working Paper Series
687 downloads

'Order Effects' Revisited: The Importance of Chronology
Auditing: A Journal of Practice & Theory, Vol. 25, No. 1, pp. 69-83, May 2006
Michael Favere-Marchesi
Simon Fraser University (SFU) - Accounting Area
Date Posted: May 15, 2006
Accepted Paper Series

Incl. Electronic Paper 'Plain English' and Say-on-Pay: Regulatory Requirements vs Potential Behavioural Consequences
Danial Hemmings, Lynn Hodgkinson and Gwion Williams
Bangor Business School, Bangor Business School and Bangor Business School
Date Posted: August 19, 2016
Working Paper Series
59 downloads

'Political' Lobbying of Proposed Standards: A Challenge to the IASB
Accounting Horizons, March 2002
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Date Posted: January 18, 2002
Accepted Paper Series

Incl. Electronic Paper 'Preparing' the Equity Market for Adverse Corporate Events: A Theoretical Analysis of Firms Cutting Dividends
Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Thomas J. Chemmanur and Xuan Tian
Boston College - Carroll School of Management and Tsinghua University - PBC School of Finance
Date Posted: March 17, 2008
Last Revised: May 14, 2014
Working Paper Series
407 downloads

Incl. Electronic Paper 'Price-Levels' Regressions: 'Scale Effect' or 'Distribution Effect'?
Pascual Garrido Miralles and Pablo J. Vazquez Veira
University of Alicante-Finance & Accounting and University of Alicante - Finance & Accounting
Date Posted: November 21, 2005
Last Revised: September 12, 2010
Working Paper Series
138 downloads

Incl. Fee Electronic Paper 'Revenue Accounting' in the Age of E-Commerce: A Framework for Conceptual, Analytical, and Exchange Rate Considerations
Journal of International Financial Management and Accounting, Vol. 13, pp. 32-72, 2002
Jonathan C. Glover and Yuji Ijiri
Columbia Business School and Carnegie Mellon University
Date Posted: April 25, 2002
Accepted Paper Series
27 downloads

Incl. Electronic Paper 'Revenue Accounting' in the Age of E-Commerce: Exploring Its Conceptual and Analytical Frameworks
GSIA 2000-21
Jonathan C. Glover and Yuji Ijiri
Columbia Business School and Carnegie Mellon University
Date Posted: June 27, 2000
Working Paper Series
1547 downloads

Incl. Electronic Paper 'Say-on-Pay' Votes and Compensation Practices
2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Jenny Li Zhang, Kin Lo and Shuo Yang
University of British Columbia - Sauder School of Business, University of British Columbia (UBC) - Sauder School of Business and University of British Columbia (UBC) - Division of Accounting
Date Posted: January 15, 2014
Working Paper Series
203 downloads

Incl. Fee Electronic Paper 'Shopping Around' for Accounting Practices: The Financial Statement Presentation of French Groups
Abacus, Vol. 39, No. 1, pp. 42-65, 2003
Yuan Ding, Michael Tenenhaus and Hervé Stolowy
China Europe International Business School (CEIBS), HEC Paris - Economics & Decision Sciences and HEC Paris - Accounting and Management Control Department
Date Posted: August 07, 2003
Accepted Paper Series
28 downloads

Incl. Electronic Paper 'Stiff Business Headwinds and Unchartered Economic Waters': The Use of Euphemisms in Earnings Conference Calls
Kate Suslava
Rutgers, The State University of New Jersey - Accounting
Date Posted: November 30, 2016
Last Revised: January 26, 2017
Working Paper Series
23 downloads

Incl. Electronic Paper 'Taking Diversity into Account': The Diversity of Financial Institutions and Accounting Regulation
Gaëtan Le Quang
EconomiX (UMR7235), GATE-LSE (UMR5824) and Université Paris-Nanterre
Date Posted: January 09, 2017
Last Revised: January 11, 2017
Working Paper Series
20 downloads

Incl. Electronic Paper 'True and Fair' as the Moral Compass of Financial Reporting
Shyam Sunder
Yale University - School of Management
Date Posted: October 21, 2009
Last Revised: August 23, 2011
Working Paper Series
323 downloads

'True and Fair' as the Moral Compass of Financial Reporting
RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING, Vol. 14, pp. 3-11, Cynthia Jeffrey, ed., Emerald Group Publishing Limited, 2009
Shyam Sunder
Yale University - School of Management
Date Posted: August 16, 2011
Accepted Paper Series

Incl. Electronic Paper 'Two Big' or Not 'Two Big'? - The Consequences of Appointing Two Big 4 Auditors on Audit Pricing in a Joint Audit Setting
Sophie Audousset-Coulier
Concordia University, Quebec - John Molson School of Business
Date Posted: June 14, 2012
Last Revised: September 27, 2012
Working Paper Series
288 downloads

Incl. Electronic Paper 'Whistle Blowing' Regulation and Accounting Standards En-forcement in Germany and Europe - An Economic Perspective
Humboldt University Business and Economics Discussion Paper No. 29
Matthias Schmidt
University of Leipzig - Chair of Financial Accounting and Auditing
Date Posted: September 08, 2003
Working Paper Series
573 downloads

'Whistle Blowing' Regulation and Accounting Standards Enforcement in Germany and Europe - An Economic Perspective
International Review of Law and Economics, Vol. 25
Matthias Schmidt
University of Leipzig - Chair of Financial Accounting and Auditing
Date Posted: July 25, 2005
Accepted Paper Series

Incl. Electronic Paper 10 Years Impairment-Only Approach – Stakeholders’ Perceptions and Researchers’ Findings
Tobias Stork Genannt Wersborg, Torben Teuteberg and Henning Zülch
Handelshochschule Leipzig (HHL), Handelshochschule Leipzig (HHL) and HHL Leipzig Graduate School of Management
Date Posted: September 12, 2014
Working Paper Series
294 downloads

Incl. Electronic Paper 10-K Filing Length and M&A Efficiency
Justin Chircop and Monika Tarsalewska
Lancaster University Management School and University of Exeter Business School
Date Posted: October 23, 2015
Last Revised: May 29, 2016
Working Paper Series
98 downloads

Incl. Electronic Paper 14-Week Quarters
Rick Johnston, Andrew J. Leone, Sundaresh Ramnath and Ya-Wen Yang
University of Alabama at Birmingham - Department of Accounting and Information Systems, University of Miami, University of Miami - Department of Accounting and Wake Forest University - Schools of Business
Date Posted: January 16, 2009
Last Revised: January 09, 2011
Working Paper Series
175 downloads

Incl. Electronic Paper 20-F Filers and SEC Proposed Changes: Some Evidence of a US Home GAAP Preference
Marlene Plumlee and David Plumlee
University of Utah - School of Accounting and University of Utah - David Eccles School of Business
Date Posted: October 03, 2007
Working Paper Series
318 downloads

20-F Reconciliations and Investors' Perceptions of Risk and Financial Performance
Undated
James J. Maroney and Ciaran Ohogartaigh
Northeastern University - D’Amore-McKim School of Business and Dublin City University Business School
Date Posted: August 27, 2002
Working Paper Series

Incl. Electronic Paper 2009 Federal Tax Update
Samuel A. Donaldson
Georgia State University College of Law
Date Posted: October 13, 2009
Working Paper Series
686 downloads

Incl. Electronic Paper 2010 Federal Tax Update
Samuel A. Donaldson
Georgia State University College of Law
Date Posted: November 28, 2010
Working Paper Series
1016 downloads

Incl. Electronic Paper 2011 Federal Tax Update
University of Washington School of Law Research Paper No. 2011-28
Samuel A. Donaldson
Georgia State University College of Law
Date Posted: November 02, 2011
Last Revised: August 27, 2012
Working Paper Series
724 downloads

Incl. Electronic Paper 2013 Review of the Implementation Status of Corporate Governance Disclosures: Case of Egypt
Corporate Ownership and Control, Vol.11, No. 2, 2014
Nermeen F. Shehata and Khaled M. Dahawy
The American University in Cairo and The American University in Cairo
Date Posted: May 29, 2014
Last Revised: June 14, 2014
Accepted Paper Series
55 downloads

Incl. Electronic Paper 2013 Review of the Implementation Status of Corporate Governance Disclosures: Egypt
United Nations Conference on Trade and Development, Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, 30th Session, 6-8 November 2013, Palais des Nations, Geneva
Nermeen F. Shehata and Khaled M. Dahawy
The American University in Cairo and The American University in Cairo
Date Posted: July 02, 2014
Accepted Paper Series
29 downloads

Incl. Electronic Paper A Baudrillarian View of Accounting Goodwill
Review of Business & Finance Studies, v. 4 (1) p. 95-105, 2013
Syaiful Anwar and Diah Hari Suryaningrum
Universitas Pembangunan Nasional “Veteran” Jawa Timur and Universitas Pembangunan Nasional Veteran Jawa Timur
Date Posted: January 28, 2013
Accepted Paper Series
117 downloads

Incl. Electronic Paper A Bayesian Framework for Combining Valuation Estimates
Review of Quantitative Finance and Accounting, Vol. 30, No. 3, pp. 339-354, 2008
Kenton K. Yee
Mellon Capital Management
Date Posted: July 19, 2007
Last Revised: November 06, 2008
Accepted Paper Series
515 downloads

A Behavioral Model of Decisions to Accrue and Disclose Environmental Liabilities
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Stephanie M. Weidman, Anthony P. Curatola and Frank Linnehan
Rowan University - Accounting & Finance, Drexel University and Drexel University - Organization Sciences
Date Posted: April 06, 2004
Working Paper Series

Incl. Electronic Paper A Better Measure of Institutional Informed Trading
Contemporary Accounting Research, Forthcoming
Hui Guo and Buhui Qiu
University of Cincinnati - Department of Finance - Real Estate and University of Sydney Business School
Date Posted: December 14, 2012
Last Revised: July 18, 2014
Working Paper Series
173 downloads

Incl. Electronic Paper A Bold Move or Biting off More than They Can Chew: Examining the Performance of Small Acquirers
Nancy L. Harp, Kevin Kim and Derek Oler
Clemson University, University of Memphis and Texas Tech University - Rawls College of Business
Date Posted: August 22, 2012
Last Revised: November 10, 2016
Working Paper Series
53 downloads

Incl. Electronic Paper A Bond Consistent Derivative Fair Value
Johan Gunnesson and Alberto Fernández Muñoz de Morales
BBVA - Market Quantitative Risk Development and BBVA - Risk Methodologies
Date Posted: June 24, 2014
Last Revised: September 19, 2014
Working Paper Series
119 downloads

Incl. Electronic Paper A Broad Analysis of United States Generally Accepted Accounting Principles and the Malaysian Accounting Standards Board Approved Accounting Standards
International Journal of Business, Vol. 8, No. 1, 2003
Takiah Mohd Iskandar, David C. Yang, Norman Mohammed Saleh and Terry Gregson
National University of Malaysia (UKM) - School of Accounting, University of Hawaii - School of Accountancy, National University of Malaysia (UKM) - School of Accounting and University of Hawaii - School of Accountancy
Date Posted: September 19, 2003
Accepted Paper Series
680 downloads

A Calibrated Reasoning Model for Early Warning of Bank Failures
Ram S. Sriram and Sumit Sarkar
Georgia State University and University of Texas at Dallas - Department of Information Systems & Operations Management
Date Posted: January 05, 1998
Working Paper Series

Incl. Electronic Paper A Capes, Os Conceitos E Os Indicadores Bibliográficos Usados Na Avaliação Trienal (The Capes, the Concepts and the Bibliographic Indicators Used in Triennial Assessment)
Sandro Vieira Soares and Silvia Casa Nova
University of Sao Paulo (USP) - Department of Accounting and Control and University of Sao Paulo
Date Posted: August 09, 2014
Last Revised: June 01, 2015
Working Paper Series
34 downloads

Incl. Electronic Paper A Case Based Analysis of Impairment Decision Making
Journal of Law and Financial Management, Vol. 7, No. 2, pp. 36-42, December 2008
Nigel Finch
Saki Partners
Date Posted: December 12, 2009
Accepted Paper Series
148 downloads

Incl. Electronic Paper A Case for Persistence in the Disclosure Obligation
Journal of Applied Research in Accounting and Finance, Vol. 6, No. 2, pp. 16-27, 2011
Josephine Coffey
affiliation not provided to SSRN
Date Posted: January 16, 2012
Accepted Paper Series
143 downloads

Incl. Electronic Paper A Case Study of Voluntary Disclosure by Chinese Enterprises
Asian Journal of Finance & Accounting, Vol. 1, No. 2, 2009
Chun Yip Yuen, Ming Liu, Xu Zhang and Chan Lyu
University of Macau - Faculty of Business Administration, Hong Kong Baptist University (HKBU) - Department of Accountancy & Law, University of Macau and University of Macau
Date Posted: July 25, 2011
Accepted Paper Series
275 downloads

Incl. Electronic Paper A Case-based Introduction to Bank Accounting for Derivatives
Dov Fischer and Michael M. Grayson
Brooklyn College, Murray Koppelman School of Business and CUNY Brooklyn College
Date Posted: March 24, 2014
Last Revised: March 20, 2015
Working Paper Series
218 downloads

Incl. Electronic Paper A Category for Studying the Standardization of Reporting Languages
University of Bergen Reports in Informatics No. 314
Michal Walicki, Uwe Wolter and Jack Douglas Stecher
University of Bergen, University of Bergen and Carnegie Mellon University - David A. Tepper School of Business
Date Posted: January 30, 2006
Working Paper Series
69 downloads

Incl. Electronic Paper A Catering Theory of Earnings Management
Shivaram Rajgopal, Lakshmanan Shivakumar and Ana Vidolovska Simpson
Columbia Business School, London Business School and London School of Economics & Political Science - Department of Accounting
Date Posted: June 05, 2007
Last Revised: October 26, 2007
Working Paper Series
1588 downloads

Incl. Electronic Paper A Chinese Kandi Recipe: One Part Sustainability and One Part Entrepreneurial Spirit
Review of Business & Finance Studies, v. 7 (2) p. 11-20
William E. Bealing, Jr and Edward Pitingolo
Shippensburg University of Pennsylvania and Shippensburg University of Pennsylvania
Date Posted: December 21, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper A Chinese Kandi Recipe: One Part Sustainability and One Part Entrepreneurial Spirit
Review of Business & Finance Studies, Vol. 7(2), p. 11-20, 2016
William E. Bealing, Jr and Edward Pitingolo
Shippensburg University of Pennsylvania and Shippensburg University of Pennsylvania
Date Posted: September 01, 2016
Accepted Paper Series
8 downloads

Incl. Electronic Paper A Clear Look at Internal Controls: Theory and Concepts
Babk Jamshidi-Navid and Hamed Arad (Philee)
Islamic Azad University, Kerman shah, Iran and Islamic Azad University - Department of Accounting, Hamedan, Iran
Date Posted: February 13, 2009
Last Revised: April 04, 2010
Working Paper Series
2371 downloads

A Closer Examination of the Foreign GAAP Reconciliation Issue
Jeannie Johnson Harrington
Middle Tennessee State University
Date Posted: January 20, 1997
Working Paper Series


 

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