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SSRN eLibrary Search Results
JEL Code: M41
5,833,670 Total downloads
Showing Papers 3,241 - 3,290 of 12,293
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Incl. Electronic Paper An Examination of the Impact of Culture on IFRS Risk Disclosures for Firms that Cross-List in the U.S.
Accounting & Taxation, v. 8 (1) p. 59-67
Carmen B Ríos-Figueroa
Universidad del Este
Date Posted: February 18, 2017
Accepted Paper Series
1 downloads

Incl. Electronic Paper Internal Versus External Earnings per Share Goals and CEO Incentives
Chris Armstrong, Jacky Chau, Christopher D. Ittner and Jason J. Xiao
University of Pennsylvania - Accounting Department, The Chinese University of Hong Kong (CUHK) - CUHK Business School, University of Pennsylvania - Accounting Department and University of Rochester - Simon Business School
Date Posted: February 18, 2017
Working Paper Series
12 downloads

Incl. Electronic Paper Nigerian Value Added Tax System and the Concept of Basic Food
Godwin Emmanuel Oyedokun
OGE Professional Services Ltd
Date Posted: February 17, 2017
Working Paper Series
2 downloads

Incl. Electronic Paper Executive Experience of Guiding Investors
Thomas A. King
Case Western Reserve University
Date Posted: February 16, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper Does Earnings Guidance Invite Earnings Management?
Thomas A. King
Case Western Reserve University
Date Posted: February 16, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper Proxies and Databases in Financial Misconduct Research
Accounting Review, Forthcoming
Jonathan M. Karpoff, Allison Koester, D. Scott Lee and Gerald S. Martin
University of Washington - Michael G. Foster School of Business, Georgetown University, University of Nevada, Las Vegas - Lee Business School and American University - Kogod School of Business
Date Posted: February 16, 2017
Accepted Paper Series
15 downloads

Board Connections and Management Commentary Readability: The Role of Information Sharing in Italy
Corporate Governance: The International Journal of Business in Society, Vol. 17 issue 1, 2017 ISSN: 1472-0701, pp 30-47.
Gianluca Ginesti
Department of Economics, Management, Institutions - University of Naples
Date Posted: February 15, 2017
Accepted Paper Series

Does Accounting Conservatism Mitigate the Shortcomings of CEO Overconfidence?
Accounting Review, Forthcoming
Charles Hsu, Kirill E. Novoselov and Rencheng Wang
Hong Kong University of Science & Technology, Nazarbayev University Graduate School of Business and University of Queensland - Business School
Date Posted: February 15, 2017
Accepted Paper Series

Incl. Electronic Paper Implications of Financial and Non-Financial Measures on the Refinement of the Assessments of Audit Risk: An Empirical Investigation
Journal of Modern Accounting and Auditing, Vol. 12, No. 7, 365-378, July 2016
Abdelmoneim A. Awadallah and Haithm Mohamed El Said
Cairo University and Cairo University
Date Posted: February 15, 2017
Accepted Paper Series
4 downloads

The Role of Group Psychology in Behavioural Finance: A Research Starting Point for Banking, Economic, and Financial Historians
Decision Taking, Confidence and Risk Management in Banks: From Early Modernity to the 20th Century. Korinna Schönhärl, editor, 269-292, Hampshire: Palgrave Macmillan, 2017.,
Victor Ricciardi
Goucher College - Department of Business Management
Date Posted: February 14, 2017
Accepted Paper Series

Incl. Electronic Paper Disclosure Dynamics and Investor Learning
Frank Zhou
University of Pennsylvania - The Wharton School
Date Posted: February 14, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper The Effect of IAS-24 Disclosures on Governance Mechanisms and Ownership Structures in Pakistan
Rafay, A., Sadiq, R. & Ajmal, M. M. (2016). The Effect of IAS-24 Disclosures on Governance Mechanisms and Ownership Structures in Pakistan. Lahore Journal of Business, 5(1), 15-36.
Abdul Rafay, Ramla Sadiq and Muhammad Mobeen Ajmal
University of Management & Technology (UMT), Pakistan, (UMT) University of Management and Technology (Pakistan) - School of Business and Economics and (UMT) University of Management and Technology (Pakistan)
Date Posted: February 14, 2017
Accepted Paper Series
4 downloads

Incl. Electronic Paper Does Crowdsourced Research Discipline Sell-Side Analysts?
Russell Jame, Stanimir Markov and Michael C Wolfe
University of Kentucky, Southern Methodist University (SMU) - Edwin L. Cox School of Business and Virginia Tech
Date Posted: February 13, 2017
Working Paper Series
5 downloads

Incl. Electronic Paper Who Follows the Unethical Leader? The Association between Followers' Personal Characteristics and Intentions to Complyin Committing Organizational Fraud
Journal of Business Ethics, Forthcoming
Eric N. Johnson, Linda A. Kidwell, D. Jordan Lowe and Philip Reckers
University of Wyoming, University of Wyoming, Arizona State University (ASU) and Arizona State University (ASU) - School of Accountancy
Date Posted: February 13, 2017
Last Revised: February 16, 2017
Accepted Paper Series

Incl. Electronic Paper Accounting for Risk - A Survey of International Standards
IBA Bulletin, 2003
Meera Sharma
Indian Institute of Management, PGDM
Date Posted: February 13, 2017
Accepted Paper Series
7 downloads

Incl. Electronic Paper CEO Inside Debt Incentives and Corporate Tax Sheltering
Journal of Accounting Research, Forthcoming
Sabrina Chi, Shawn X. Huang and Juan Manuel Sanchez
Texas Tech University - Area of Accounting, Arizona State University (ASU) - School of Accountancy and Texas Tech University
Date Posted: February 13, 2017
Working Paper Series
24 downloads

Incl. Electronic Paper Naira Devaluation: Issues and Way Forward
Godwin Emmanuel Oyedokun
OGE Professional Services Ltd
Date Posted: February 11, 2017
Working Paper Series
1 downloads

Incl. Electronic Paper Internationalizing the Accounting Graduates’ Competencies Through the Improvement of Student Engagement
Heri Yanto
Universitas Negeri Semarang
Date Posted: February 10, 2017
Working Paper Series
14 downloads

Incl. Electronic Paper Misreporting and Feedback Effect
Hui Chen and Evgeny Petrov
University of Zurich and Ecole Polytechnique Fédérale de Lausanne - Swiss Finance Institute, Students
Date Posted: February 09, 2017
Working Paper Series
31 downloads

Incl. Electronic Paper A Historical Study of the First 30 Years of Accounting Horizons
Stephen A. Zeff and Thomas R. Dyckman
Rice University - Jesse H. Jones Graduate School of Business and Cornell University - Department of Accounting
Date Posted: February 09, 2017
Working Paper Series
27 downloads

Incl. Electronic Paper Using the EDGAR Log File Data Set
James P. Ryans
London Business School
Date Posted: February 08, 2017
Last Revised: February 17, 2017
Working Paper Series
114 downloads

Incl. Electronic Paper Creative Accounting as a Double Sided Coin
Godwin Emmanuel Oyedokun
OGE Professional Services Ltd
Date Posted: February 08, 2017
Working Paper Series
17 downloads

Incl. Electronic Paper Imperatives of Tax Audit and Investigation for Revenue Generation in Nigeria
Godwin Emmanuel Oyedokun
OGE Professional Services Ltd
Date Posted: February 08, 2017
Working Paper Series
3 downloads

Incl. Electronic Paper Religion and Financial Economy of the World: How the Present Reflect True Godliness
Godwin Emmanuel Oyedokun
OGE Professional Services Ltd
Date Posted: February 08, 2017
Working Paper Series
1 downloads

Incl. Electronic Paper The Endogeneity of Executive Compensation and Its Impact on Management Discretionary Behavior Over Financial Reporting
Lan Sun and Martin Hovey
The University of Newcastle (Australia) and UNE Business School
Date Posted: February 08, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper Herding on Earnings News: The Role of Institutional Investors in Post-Earnings-Announcement Drift
Linda H. Chen, Wei Huang and George J. Jiang
Washington State University, College of Saint Benedict (CSB) and Saint John's University (SJU) and Washington State University
Date Posted: February 08, 2017
Working Paper Series
47 downloads

Incl. Electronic Paper Country-by-Country Reporting: Tension between Transparency and Tax Planning
ZEW - Centre for European Economic Research Discussion Paper No. 17-008
Maria Theresia Evers, Ina Meier and Christoph Spengel
Centre for European Economic Research (ZEW), University of Mannheim and Centre for European Economic Research (ZEW)
Date Posted: February 08, 2017
Working Paper Series
30 downloads

Incl. Electronic Paper An Exploratory Analysis of Earnings Management Before and after the Governance and Disclosure Regulatory Changes in Australia and New Zealand
Lan Sun and Omar Al Farooque
The University of Newcastle (Australia) and University of New England (Australia)
Date Posted: February 08, 2017
Working Paper Series
15 downloads

Incl. Electronic Paper Usefulness of Interest Income Sensitivity Disclosures
Mei Cheng, Leslie D. Hodder and Jessica Watkins
University of Arizona - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: February 08, 2017
Last Revised: February 09, 2017
Working Paper Series
15 downloads

Let the Text Talk. A Corpus-Driven Analysis Approach to Investigate Accounting Narratives
European Journal of Economics, Finance and Administrative Sciences, Issue 89 September, pp. 81-96, 2016
Francesco Giunta, Christina Samson and Laura Bini
University of Florence - Dipartimento di Scienze Aziendali, University of Florence - Department of Languages, Literature and Intercultural Studies and University of Florence - Department of Business Administration
Date Posted: February 07, 2017
Last Revised: February 14, 2017
Accepted Paper Series

Incl. Electronic Paper Accounting and the Influence of Numbers, Economics, Religion and History
Godwin Emmanuel Oyedokun
OGE Professional Services Ltd
Date Posted: February 06, 2017
Last Revised: February 07, 2017
Working Paper Series
5 downloads

Incl. Electronic Paper Accounting Theory: Review of Theory in Purchasing and Inventory Management
Godwin Emmanuel Oyedokun
OGE Professional Services Ltd
Date Posted: February 06, 2017
Last Revised: February 07, 2017
Working Paper Series
12 downloads

Incl. Electronic Paper Adoption of IFRS: Implication of Event after Reporting Period on Auditors’ Reports
Godwin Emmanuel Oyedokun
OGE Professional Services Ltd
Date Posted: February 06, 2017
Working Paper Series
11 downloads

Incl. Electronic Paper Revenue Recognition Paradox: A Review of IAS 18 and IFRS 15
Godwin Emmanuel Oyedokun
OGE Professional Services Ltd
Date Posted: February 06, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper Quantitative Technique of Assigning Consultants to Clients: Practical Approach (A Case Study of OGE Professional Services)
Godwin Emmanuel Oyedokun
OGE Professional Services Ltd
Date Posted: February 06, 2017
Working Paper Series
1 downloads

Incl. Electronic Paper Tax Justice and the Informal Sector Taxation: Advocacy for Improved Revenue Base in Nigeria
Godwin Emmanuel Oyedokun
OGE Professional Services Ltd
Date Posted: February 06, 2017
Working Paper Series
3 downloads

Incl. Electronic Paper The Role and Current Status of IFRS in the Completion of National Law – Evidence from Greece
Forthcoming, Accounting in Europe
Ioannis Tsalavoutas
University of Glasgow - Accounting and Finance Group
Date Posted: February 06, 2017
Last Revised: February 17, 2017
Accepted Paper Series
15 downloads

Determinants of Monetary Penalties for Environmental Violations
Habib, A., Bhuiyan, M.B.U., Determinants of monetary penalties for environmental violations, Business Strategy and the Environment, Forthcoming
Ahsan Habib and Md. Borhan Uddin Bhuiyan
Massey University - School of Accountancy and Massey University - School of Accountancy
Date Posted: February 06, 2017
Accepted Paper Series

Incl. Electronic Paper Disclosure Frequency Induced Earnings-Cash Flow Conflict and the Decision to Be Public
Kevin K. Li and Vicki Wei Tang
University of California, Riverside (UCR) - UCR School of Business Administration (SoBA) and Georgetown University - Robert Emmett McDonough School of Business
Date Posted: February 06, 2017
Working Paper Series
18 downloads

Political Connections, Related Party Transactions, and Auditor Choice: Evidence from Indonesia
Journal of Contemporary Accounting and Economics, Forthcoming
Ahsan Habib, Abdul Haris Muhammadi and Haiyan Jiang
Massey University - School of Accountancy, Ministry of Finance of the Republic of Indonesia and Massey University - School of Accountancy
Date Posted: February 06, 2017
Accepted Paper Series

Incl. Electronic Paper Users’ Perception on Corporate Voluntary Disclosure in Bangladesh
Daffodil International University Journal of Business and Economics, Vol. 10, No. 1, pp.136-151, June 2016
Dr. Md. Abdur Rouf
Daffodil International University
Date Posted: February 06, 2017
Accepted Paper Series
13 downloads

Incl. Electronic Paper There and Back Again – The Performance Evaluation Effects of Going to and Returning from Part-Time Status
Roger M. White
Arizona State University (ASU) - School of Accountancy
Date Posted: February 06, 2017
Working Paper Series
27 downloads

Incl. Electronic Paper Forensic Accounting Investigation Techniques: Any Rationalization?
Godwin Emmanuel Oyedokun
OGE Professional Services Ltd
Date Posted: February 05, 2017
Working Paper Series
30 downloads

Incl. Electronic Paper Imperative of Treasury Single Account (TSA) in Nigeria
Godwin Emmanuel Oyedokun
OGE Professional Services Ltd
Date Posted: February 05, 2017
Working Paper Series
12 downloads

Incl. Electronic Paper Relevance of Tax Audit and Tax Investigation in Nigeria
Godwin Emmanuel Oyedokun
OGE Professional Services Ltd
Date Posted: February 05, 2017
Working Paper Series
18 downloads

Incl. Electronic Paper Audit Firm Report and Financial Performance of Money Deposit Banks in Nigeria
The Nigerian Accountant - The Official Journal Of The Institute of Chartered Accountants of Nigeria, January/March 2017
Egbunike Chinedu Francis and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University Awka
Date Posted: February 04, 2017
Accepted Paper Series
28 downloads

Incl. Electronic Paper Environmental, Social and Governance Disclosures in Europe
Sustainability Accounting, Management and Policy Journal, Vol. 6(2), p. 224 – 242, Emerald, 2015,
Mark Anthony Camilleri
University of Malta
Date Posted: February 03, 2017
Accepted Paper Series
5 downloads

Incl. Electronic Paper Linguistic Formality and Perceived Engagement – Investors’ Reactions to Two Unique Characteristics of Social Media Disclosures
Kristina M. Rennekamp and Patrick D. Witz
Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University, Samuel Curtis Johnson Graduate School of Management, Department of Accounting, Students
Date Posted: February 03, 2017
Working Paper Series
62 downloads

Financial Reporting Quality and Auditor Locality Contagion
Auditing: A Journal of Practice & Theory, Forthcoming
Gregory W. Martin, Wayne B. Thomas and Jamie Diaz
University of North Carolina (UNC) at Charlotte - Department of Accounting, University of Oklahoma - Michael F. Price College of Business and College of William and Mary
Date Posted: February 03, 2017
Accepted Paper Series

Incl. Electronic Paper Discretion in Revenue Recognition and Financial Statement Comparability
Adam Bordeman
Cal Poly-SLO
Date Posted: February 03, 2017
Working Paper Series
45 downloads


 

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