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SSRN eLibrary Search Results
JEL Code: M4
7,221,931 Total downloads
Showing Papers 3,041 - 3,090 of 16,916
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Incl. Electronic Paper Media Coverage and Management Earnings Guidance
Jihun Bae, Robin Litjens, Chul W. Park and Yachang Zeng
Tilburg University, Tilburg University - CentER and Department of Accountancy, The University of Hong Kong - School of Business and Nanyang Technological University
Date Posted: December 08, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper Predicción del Fracaso Empresarial. Una Contribución a La Síntesis de Una Teoría Mediante el Análisis Comparativo de Distintas Técnicas de Predicción (Business Failure Prediction. A Contribution to the Synthesis of a Theory, through Comparative Analysis of Different Prediction Techniques)
Revista Estudios de Economía, Vol. 43, No. 2, Dec. 2016,
Pablo de Llano-Monelos, Carlos Piñeiro-Sánchez and Manuel Rodríguez - López Sr.
University of Coruña - Faculty of Business and Economics, University of Coruña - Dept. of Financial Economics & Accountability. Financial Management & Information Systems Research Group (fysig) and University of Coruña - Finance and MIS Research Group (fysig)
Date Posted: December 08, 2016
Accepted Paper Series
1 downloads

Incl. Electronic Paper SEC Rule 10b5-1 Plans and Strategic Trade around Earnings Announcements
Artur Hugon and Yen-Jung Lee
Arizona State University (ASU) and National Taiwan University
Date Posted: December 08, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper Understanding Bank Valuation: An Application of the Equity Cash Flow and the Residual Income Approach in Bank Financial Accounting Statements
Open Journal of Accounting, Vol. 6, p. 1-10, DOI/10.4236/ojacct.2017.61001, Forthcoming
Eleftherios Aggelopoulos
University of Patras, Department of Business Administration
Date Posted: December 07, 2016
Accepted Paper Series
5 downloads

Incl. Electronic Paper Performance Measurement and Management Promotion through Non-Financial Measures: A Management Accounting Perspective
MPRA Paper No. 75409, Journal of Contemporary Issues in Business Research, Vol. 5(3), pp. 50-64, Forthcoming
Paul Eisenberg
University of Derby
Date Posted: December 07, 2016
Accepted Paper Series
6 downloads

Incl. Electronic Paper Is There an Enforcement Premium in Audit Fees?
Annita Florou, Serena Morricone and Peter F. Pope
King's College London - School of Management and Business, University of Lausanne - School of Economics and Business Administration (HEC-Lausanne) and London School of Economics
Date Posted: December 07, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Professional Skepticism and Auditor Judgment: Does Trait Skepticism Mitigate the Recency Bias?
Christopher W. Koch, Annette G. Köhler and Kristina Yankova
Johannes Gutenberg University Mainz, University of Duisburg-Essen and University of Duisburg-Essen - Mercator School of Management
Date Posted: December 07, 2016
Working Paper Series
8 downloads

Bridging Teaching and Research in Social and Environmental Accounting
Delphine Gibassier and Ian Thomson
Toulouse Business School and University of Strathclyde - Department of Accounting and Finance
Date Posted: December 07, 2016
Working Paper Series

Money, Morals and Valuation: How Local and Complementary Currencies Question the Global Financial System
Diane-Laure Arjaliès and Delphine Gibassier
Ivey Business School at Western University and Toulouse Business School
Date Posted: December 07, 2016
Working Paper Series

Carbon Accounting: From Conflict of Legitimacies to the Interplay of Legitimacies
Delphine Gibassier and Marc Journeault
Toulouse Business School and Laval University
Date Posted: December 07, 2016
Working Paper Series

Incl. Electronic Paper The Influence of Differential Treatment between the Costs of Debt and Equity on Earnings Attributes: Evidence from the Matching between Revenues and Expenses
Hyungjin Cho and Jeong-Hoon Hyun
Universidad Carlos III de Madrid and Neoma Business School
Date Posted: December 07, 2016
Working Paper Series
3 downloads

Marginalized Actors’ Institutional Work in Shaping Future Environmental Accounting Standards
Roger Berquier, Isabelle Martinez and Delphine Gibassier
University of Toulouse 1 Capitole-LGCO, University of Toulouse - Paul Sabatier; LGC and Toulouse Business School
Date Posted: December 06, 2016
Working 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 Risk-Based Forecasting and Planning and Management Earnings Forecasts
Christopher D. Ittner and Jeremy Michels
University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Date Posted: December 06, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Value Relevance of Corporate Donations
Thomas St George, Nurul Houqe, Tony van Zijl and A.K.M. Waresul Karim
Victoria University of Wellington, Victoria University of Wellington - Victoria Business School, Victoria University of Wellington - Faculty of Commerce and Administration and Saint Mary's College of California - Graduate Business Programs
Date Posted: December 06, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Effects of CSR Performance and Amount of Material Information Disclosed on Analysts’ Forecast Accuracy
Carlos Roberto Martinez and Markus Schneider
Independent and University of St. Gallen
Date Posted: December 05, 2016
Working Paper Series
78 downloads

Inflation Indexed Bond-A Bond with the Best?
Rajat Deb
Tripura University
Date Posted: December 05, 2016
Working Paper Series

Aligning Financial and Management Accounting Policies: What Drives Integration? Empirical Evidence from German IFRS 8 Segment Reports
Advances in Management Accounting, Forthcoming
Martin Schmidt
ESCP Europe, Berlin
Date Posted: December 04, 2016
Accepted Paper Series

Incentivizing Carbon Performance: How to Design Effective Carbon-Related Incentive Systems?
Christian Ott and Jan Endrikat
European University Viadrina Frankfurt (Oder) and Dresden University of Technology
Date Posted: December 03, 2016
Working Paper Series

Incl. Electronic Paper Fair Value Measurement Disclosure by U.S. Closed-End Funds
Ahmad Hammami and Rucsandra Moldovan
Concordia University, Quebec - Department of Accountancy and John Molson School of Business, Concordia University
Date Posted: December 03, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper The Effect of Option-Based Compensation on Payout Policy: Evidence from FAS123R
Fabrizio Ferri and Nan Li
Columbia Business School - Accounting, Business Law & Taxation and Columbia University - Columbia Business School
Date Posted: December 02, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Effects of Declining Bank Health on Borrowers' Level of Earnings Management
Florian Kiy and Theresa Zick
Goethe University Frankfurt and Goethe University Frankfurt
Date Posted: December 02, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Corporate Social Responsibility and Accounting Credit — Based on the Case of Hainan Honz Pharmaceutical Co.
Journal of Business and Economics, ISSN 2155-7950, USA, January 2016, Volume 7, No. 1, pp. 148-155, DOI: 10.15341/jbe(2155-7950)/01.07.2016/012
Lu Sun, Ting-ting Zhang, Rong-guang Chen and Chunyan Pu
Sichuan University, Sichuan University, Xihua University and Xihua University
Date Posted: December 02, 2016
Accepted Paper Series
7 downloads

Incl. Electronic Paper Ethical Crisis in Medical Profession of India
Global Research Analysts (GRA), Volume 2, Issue 6, June 2013
Rajat Deb
Tripura University
Date Posted: December 02, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper The Adaptation of Profit and Loss Account to the Current Requirements Reporting of the Performances
Annals of Spiru Haret University, Economic Series, Issue 3/2016
Liana Gadau
Spiru Haret University
Date Posted: December 02, 2016
Accepted Paper Series
3 downloads

The Chit (Cheat!) Fund Saga in India
Asian Academic Research Journal of Social Sciences & Humanities (AARJSH), Vol. 1, Issue 12, June 2013
Rajat Deb
Tripura University
Date Posted: December 02, 2016
Accepted Paper Series

Incl. Electronic Paper Are Micro Observers of Election Commission of India Act Like Independent Directors of Corporate Houses?
Journal of Business Management & Social Sciences Research (JBM&SSR), Volume 2, No. 5, May 2013
Rajat Deb
Tripura University
Date Posted: December 02, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper Corporate Governance Practices in Indian Banks
Journal of Business Management & Social Sciences Research (JBM&SSR), Volume 2, No. 5, May 2013
Rajat Deb
Tripura University
Date Posted: December 02, 2016
Accepted Paper Series
5 downloads

Incl. Electronic Paper Do Acquisitions of Private Targets Create Higher Value?
Thomas Z. Lys and Nir Yehuda
Northwestern University - Kellogg School of Management and University of Texas at Dallas - Department of Accounting & Information Management
Date Posted: December 02, 2016
Working Paper Series
14 downloads

Incl. Electronic Paper Dressing for the Occasion? Audit Quality in the Presence of Competition for New Clients
Henrik Moser
University of Mannheim - Accounting and Taxation
Date Posted: December 02, 2016
Working Paper Series
8 downloads

Leadership Challenges: Role of Exemplary Leaders
Rajat Deb
Tripura University
Date Posted: December 01, 2016
Working Paper Series

Incl. Electronic Paper How Countries Should Share Tax Information
Queen's University Legal Research Paper No. 2016-080
Arthur J. Cockfield
Queen's University - Faculty of Law
Date Posted: December 01, 2016
Working Paper Series
34 downloads

Incl. Electronic Paper A Theory of Assurance: Balancing Costly Formal Control with Tone at the Top
Mark Penno
University of Iowa - Henry B. Tippie College of Business
Date Posted: December 01, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper Audit Data Analytics Use: An Exploratory Analysis
Clark Hampton and Theophanis C. Stratopoulos
University of Waterloo and University of Waterloo - School of Accounting and Finance
Date Posted: December 01, 2016
Working Paper Series
15 downloads

Managerial Discretion, Net Operating Assets and the Cross-Section of Stock Returns: Evidence from European Countries
Journal of International Financial Markets, Institutions and Money, Forthcoming
George A. Papanastasopoulos and Dimitrios D. Thomakos
University of Piraeus - Department of Business Administration and University of Peloponnese - School of Management and Economics
Date Posted: December 01, 2016
Accepted Paper Series

Incl. Electronic Paper The Mismeasure of Mammon: Uses and Abuses of Executive Pay Data
Institute for New Economic Thinking Working Paper Series No. 49
Matt Hopkins and William Lazonick
The Academic-Industry Research Network and The Academic-Industry Research Network
Date Posted: December 01, 2016
Working Paper Series
15 downloads

Incl. Electronic Paper Enforcement and Information Risk: The Role of the institutional Environment
Patricia Ruffing-Straube
University of Zurich
Date Posted: November 30, 2016
Working Paper Series
13 downloads

Incl. Electronic Paper Are All Insider Sales Created Equal? New Evidence from Form 4 Footnote Disclosures
Saïd Business School WP 2016-29,
Amir Amel-Zadeh, Jonathan Faasse and Juliane Lotz
University of Oxford - Said Business School, University of Cambridge - Judge Business School and University of Mannheim - Accounting and Taxation
Date Posted: November 30, 2016
Last Revised: December 02, 2016
Working Paper Series
27 downloads

Incl. Electronic Paper Market-Wide Effects of Off-Balance Sheet Disclosures: Evidence from the Oil and Gas Industry
Marc Badia, Miguel Duro, Bjorn Jorgensen and Gaizka Ormazabal
IESE Business School, IESE Business School, London School of Economics & Political Science (LSE) - Department of Accounting and University of Navarra, IESE Business School
Date Posted: November 30, 2016
Working Paper Series
4 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
Working Paper Series
4 downloads

Incl. Electronic Paper The Rule-Like Attributes of Principle-Based Reporting Standards
Mark Penno
University of Iowa - Henry B. Tippie College of Business
Date Posted: November 30, 2016
Working Paper Series
8 downloads

Incl. Electronic Paper Between the Symplegades of Resisting Politicians and Demanding International Lenders: The Case of the Greek State Budget Reform
Sandra Cohen and Sotirios Karatzimas
Athens University of Economics and Business - Department of Business Administration and Autonomous University of Barcelona
Date Posted: November 29, 2016
Working Paper Series
13 downloads

Incl. Electronic Paper Observations of Biotech and Pharmaceutical Industry Merger and Acquisition Acquired In-Process Research and Development Impairment Indicators
Proceedings of the Management Theory and Practice Conference 2016
Sheng-Feng Hsieh, Ching-Sung Wu and Chung-Fern Wu
Department of Accounting, National Taiwan University, Independent and National Taiwan University
Date Posted: November 29, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Marital Status and Earnings Management (A Note)
Gilles Hilary, Sterling Huang and Yanping Xu
Georgetown University - Robert Emmett McDonough School of Business, Singapore Management University - School of Accountancy and Jinan University
Date Posted: November 28, 2016
Working Paper Series
18 downloads

Incl. Electronic Paper The Impact of Earnings Announcements on a Firm's Information Environment
Mark T Bradshaw, Marlene Plumlee, Benjamin C. Whipple and Teri Lombardi Yohn
Boston College, University of Utah - School of Accounting, University of Georgia - C. Herman and Mary Virginia Terry College of Business and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: November 28, 2016
Working Paper Series
31 downloads

Incl. Electronic Paper Blind Faith: The Hidden Costs of Capacity Overutilization
Cost Management (2016, 30:March, 40-47)
Carol J. McNair and Charles R. Thomas Jr.
Babson College - Accounting and Law Division and Tarleton State University - Department of Accounting and Finance
Date Posted: November 28, 2016
Accepted Paper Series
19 downloads

Incl. Electronic Paper Adjustment for Non-Cash Items in Earnings-Based Covenants
Ningzhong Li
University of Texas at Dallas
Date Posted: November 28, 2016
Working Paper Series
7 downloads

Individual Auditor Style and Financial Statement Comparability: Evidence from China
Wen Wen and Xindong (Kevin) Zhu
Renmin University of China and City University of Hong Kong
Date Posted: November 28, 2016
Working Paper Series

Incl. Electronic Paper Lord Eldon Redux: Information Asymmetry, the Roots of Accountability, and the Structure of Fiduciary Loyalty
Oxford Journal of Legal Studies (Forthcoming)
Amir N. Licht
Interdisciplinary Center (IDC) Herzliyah - Radzyner School of Law
Date Posted: November 28, 2016
Accepted Paper Series
46 downloads

Incl. Electronic Paper Falsification of Corporate Financial Statements: Analysis of Connection between Income Efficiency and Earnings Management
Igor Pustylnick, Oksana Temchenko and Fedor Verenin
Far Eastern Federal University, Far Eastern Federal University - School of Economics and Management and Far Eastern Federal University, School of Economics and Management, Students
Date Posted: November 27, 2016
Last Revised: November 30, 2016
Working Paper Series
16 downloads


 

1 2 3 4 ... 339 | Next >