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SSRN eLibrary Search Results
JEL Code: M4
7,332,941 Total downloads
Showing Papers 3,221 - 3,270 of 17,163
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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

Incl. Electronic Paper 'Comply or Explain' and the Future of Nonfinancial Reporting
Lewis & Clark Law Review, Forthcoming
Virginia E. Harper Ho
University of Kansas - School of Law
Date Posted: January 23, 2017
Accepted Paper Series
39 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

'ESG Financial Regulation and Reporting – Finding a Clear Way Forward' (2015-2016 Paper Series): Part One: ESG Financial Reporting — The Business Case for Alignment and Direction
Linda M. Lowson, Esq. and Alison L. Dempsey, Ph.D.
Global ESG Regulatory Academy™ and Independent
Date Posted: October 08, 2015
Working Paper Series

Incl. Fee Electronic Paper 'Facilitating' Globalization Processes: Financial Technologies and the World Bank
Accounting Forum, Vol. 26, pp. 271-290, 2002
Dean Neu, Elizabeth Ocampo Gomez, Omar Garcia Ponce de Leon and Margarita Flores Zepeda
University of Calgary - Haskayne School of Business, University of Alberta, Universidad Autonoma del Estado de Morelos and Universidad Autonoma del Estado de Morelos
Date Posted: January 12, 2003
Accepted Paper Series
27 downloads

'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 'Irrelevant' Costs in Healthcare: A Population Study of the Treatment of Schizophrenia in the Province of Manitoba
Robert Biscontri and Silvia Alessi-Severini
University of Manitoba - Asper School of Business and University of Manitoba - Faculty of Pharmacy
Date Posted: January 17, 2012
Working Paper Series
25 downloads

Incl. Electronic Paper 'Old Hens Make the Best Soup': Accounting for the Earnings Process and the IASB/FASB Attempts to Reform Revenue Recognition Accounting Standards
Accounting in Europe, 2014, Vol. 11, No. 1, 13-33
Yuri Biondi, Eiko Tsujiyama, Jonathan C. Glover, Nicole Thorne Jenkins, Bjorn Jorgensen, John M Lacey and Richard H. Macve
French National Center for Scientific Research (CNRS), Waseda University - Graduate School of Commerce, Columbia Business School, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics, London School of Economics & Political Science (LSE) - Department of Accounting, California State University, Long Beach and London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Date Posted: April 23, 2014
Last Revised: April 25, 2014
Accepted Paper Series
165 downloads

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. Electronic Paper 'Secondary Evasion' and the Earned Income Tax Credit
Andrew Schmidt and Edward M. Werner
North Carolina State University and Rutgers, The State University of New Jersey
Date Posted: November 19, 2003
Working Paper Series
203 downloads

'Secondary Evasion' and the Earned Income Tax Credit
Journal of the American Taxation Association, Vol. 27, No. 2, Fall 2005
Andrew Schmidt and Edward M. Werner
North Carolina State University and Rutgers, The State University of New Jersey
Date Posted: April 24, 2006
Accepted Paper Series

Incl. Electronic Paper 'Serving Two Masters' and the Chief Audit Executive's Communication: Experimental Evidence About Internal Auditors’ Judgments
HEC Paris Research Paper No. ACC-2013-995
Florian Hoos, Natalia Kochetova-Kozloski and Anne Christine d'Arcy
HEC Paris - Accounting and Management Control Department, Saint Mary’s University - Sobey School of Business and Vienna University of Economics and Business
Date Posted: July 28, 2013
Last Revised: May 23, 2015
Working Paper Series
228 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
24 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
21 downloads

Incl. Electronic Paper 'The Iron Fist in the Velvet Glove': Complementing Legal Oversight of Corporate Governance with Training in Virtue
David Chaplin and Mike Zucker
Northwest Nazarene University - Business and Economics and Northwest Nazarene University - Business and Economics
Date Posted: December 22, 2013
Working Paper Series
30 downloads

Incl. Electronic Paper 'Transparency' in Accounting and Corporate Governance: Making Sense of Multiple Meanings
Mitchell Stein, Steven Salterio and Teri Shearer
University of Western Ontario - Richard Ivey School of Business, Queen's University - Smith School of Business and Queen's School of Business
Date Posted: February 18, 2015
Working Paper Series
366 downloads

Incl. Electronic Paper 'Triple Bottom Line' as 'Sustainable Corporate Performance': A Proposition for the Future
Sustainability, Vol. 2, pp. 1345-1360, 2010
Hasan Fauzi, Goran Svensson and Azhar Abdul Rahman
Sebelas Maret University, Oslo School of Management, Norway and Universiti Utara Malaysia
Date Posted: October 24, 2009
Last Revised: May 05, 2013
Accepted Paper Series
441 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

(Monograph) Studies in Accounting Research #33, Empirical Research in Auditor Litigation: Considerations and Data
Studies in Accounting Research, Number 33
Zoe-Vonna Palmrose
University of Southern California
Date Posted: April 16, 2001
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 100 Questions (and Answers) About IFRS
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: January 25, 2010
Last Revised: May 17, 2015
Working Paper Series
5592 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 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: August 29, 2009
Working Paper Series
62 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 2008 Federal Tax Update
Samuel A. Donaldson
Georgia State University College of Law
Date Posted: October 28, 2008
Working Paper Series
611 downloads

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

20th Century Textbook Budgetary Discourse: Formalisation, Normalisation and Rebuttal in an Anglo-Saxon Environment
European Accounting Review, Vol. 11, No.2, July 2002
Lee D. Parker
RMIT University
Date Posted: July 01, 2002
Accepted Paper Series

Incl. Electronic Paper 2CASE - Cloud Computing Based Audit Staff Evaluation by Using the GPS4GEF On-Line Prototype
Financial Audit, XIII, No.7(127)/2015, 16-28 & 94-106, ISSN: 1583-5812, on-line ISSN: 1844-8801, revista.cafr.ro/uploads/AF-7-2015---Site-0454.pdf
Daniel Homocianu, Dinu Airinei and Florin Dumitriu
Alexandru Ioan Cuza University of Iasi (UAIC), Faculty of Economics and Business Administration (FEAA), Department of Research (DC), Alexandru Ioan Cuza University - Faculty of Economics and Business Administration and "Al. I. Cuza" University of Iasi
Date Posted: June 25, 2015
Working Paper Series
47 downloads

Incl. Electronic Paper A 'Friend and Advisor': Management, Auditors, and Confidence in Germany's Credit Cooperatives, 1889-1914
Yale Economic Growth Center Discussion Paper No. 824
Timothy W. Guinnane
Yale University - Department of Economics
Date Posted: June 28, 2001
Working Paper Series
323 downloads

Incl. Electronic Paper A 'Swedish' Actuarial Balance Sheet for a Notional Defined Contribution Pension Scheme with Disability and Retirement Benefits
Juan Manuel Pérez Salamero González, Manuel Ventura-Marco and Carlos Vidal-Meliá
University of Valencia - Department of Financial Economics, University of Valencia - Faculty of Economics and University of Valencia - Department of Financial Economics
Date Posted: March 22, 2016
Last Revised: June 17, 2016
Working Paper Series
35 downloads


 

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