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SSRN eLibrary Search Results
JEL Code: M4
7,379,609 Total downloads
Showing Papers 3,881 - 3,930 of 17,251
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Incl. Electronic Paper Effects of 'Large' Customers on Firm Value: The Case of Earnings Surprises
Lixin Huang and Jayant R. Kale
Georgia State University and Northeastern University
Date Posted: March 22, 2017
Working Paper Series
3 downloads

The Probable Effect of Integrated Reporting on Audit Quality
Journal of Governance and Regulation / Volume 5, Issue 2, 2016
Tamer Aly El Nashar
Independent
Date Posted: March 22, 2017
Accepted Paper Series

Antibribery Efforts in Brazil
Strategic Finance Volume 98 (9): 48-53, (2017)
Maria T. Caban-Garcia
University of South Florida, St. Petersburg
Date Posted: March 22, 2017
Accepted Paper Series

Linguistic Imprecision in Accounting Information Systems
Kai Du
Pennsylvania State University
Date Posted: March 22, 2017
Working Paper Series

Incl. Electronic Paper Understanding Investment Decisions: The Role of Cost Accounting
Jan Bouwens
Amsterdam Business School
Date Posted: March 21, 2017
Working Paper Series
2 downloads

Incl. Electronic Paper The Informativeness of Uncertainty Analysis Disclosure Under TFAS No. 40 in the Insurance Industry
Journal of Accounting Review, Vol. 64, 39-59, 2017
Chi-Chun Liu, Yi-Ping Liao and Szu-Jung Wu
National Taiwan University, Ming Chuan University and National Taiwan University
Date Posted: March 21, 2017
Accepted Paper Series
1 downloads

Incl. Electronic Paper Shared Financial Interest, Fairness, and Honesty in Budget Reporting: Experimental Study in Indonesia
Rev. Integr. Bus. Econ. Res. Vol 5(3)
Dini Rosdini
Universitas Padjadjaran
Date Posted: March 21, 2017
Accepted Paper Series
2 downloads

Incl. Electronic Paper The Effect of Board Diversity on Earnings Quality: An Empirical Study of Listed Firms in Vietnam
Hoang, T.C., Abeysekera, I. and Ma, S. 2017. The effect of board diversity on earnings quality: An empirical study of listed firms in Vietnam. Australian Accounting Review, (DOI: 10.1111/auar. 12128).
Trang Cam Hoang, Indra Abeysekera and Shiguang Ma
Ton Duc Thang University, S P Jain School of Global Management and University of Wollongong - School of Accounting Economics and Finance
Date Posted: March 21, 2017
Accepted Paper Series
4 downloads

The Moderating Influence of Behavioral Integrity on the Effect of Reporting Channel Administration and Bystander Awareness on Whistleblowing Intentions
Jingyu Gao and Bernard Wong-On-Wing
Renmin University of China and Washington State University
Date Posted: March 21, 2017
Working Paper Series

Incl. Electronic Paper A System of Innovative Management Accounting Practices For Egyptian Manufacturers
Journal of Accounting, Ethics and Public Policy, Vol. 18, No. 1, 2017
Sherine Farouk Abdel Al and John Daniel McLellan
Abu Dhabi University and Abu Dhabi University
Date Posted: March 21, 2017
Accepted Paper Series
4 downloads

Incl. Electronic Paper Audit Firm Alumni in the Audit Committees of German Companies: An Analysis of the Time Dependence of Alumni Effects on Audit Quality, the Audit Report Lag, and Audit Fees
Matthias F. Baumann and Nicole V.S. Ratzinger-Sakel
University of Hamburg and University of Hamburg
Date Posted: March 21, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper Financial Ratios: An Integrated Framework for Making Choices
Alessio Rombolotti Axelrod
Independent
Date Posted: March 21, 2017
Working Paper Series
5 downloads

Incl. Electronic Paper Do Managers Make Voluntary Accounting Changes in Response to a Material Weakness in Internal Control?
Marsha B. Keune and Timothy M. Keune
University of Dayton and University of Dayton - Accounting
Date Posted: March 21, 2017
Working Paper Series
12 downloads

Incl. Electronic Paper Assessing Involuntary Termination Risk on Residential Mortgage Servicing Rights
Richard Christopher Whalen
Economic Advisory Committee of FINRA
Date Posted: March 21, 2017
Working Paper Series
50 downloads

CFO Country of Origin and Accounting Quality. A Cross-Country Investigation
Antonio Marra II
Bocconi University - Department of Accounting
Date Posted: March 20, 2017
Working Paper Series

Incl. Electronic Paper The New Era of Expected Credit Loss Provisioning
BIS Quarterly Review, March 2017
Benjamin H. Cohen and Gerald A. Edwards Jr.
Bank for International Settlements (BIS) and JaeBre Dynamics, LLC
Date Posted: March 20, 2017
Working Paper Series
3 downloads

Incl. Electronic Paper Examining the Patterns of Goodwill Impairments in Europe and the US
Forthcoming, Accounting in Europe
Paul André, Andrei Filip and Luc Paugam
HEC Lausanne, ESSEC Business School and HEC Paris
Date Posted: March 20, 2017
Accepted Paper Series
4 downloads

Incl. Electronic Paper Managing the Narrative: Investor Relations Officers and Corporate Disclosure
Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp
Temple University - Department of Accounting, Arizona State University (ASU) - School of Accountancy, University of Texas at Austin - Department of Accounting and Texas A&M University - Department of Accounting
Date Posted: March 20, 2017
Working Paper Series
591 downloads

Incl. Electronic Paper Impacto Económico Del Impuesto Aplicado a Alimentos No Básicos Con Alto Contenido Calórico En El Giro De Panadería (Economic Impact of Tax Applied to Non-Core High Calorie Foods in Bakery)
Revista Internacional Administracion & Finanzas, v. 9 (6) p. 45-57
José de Jesús Moreno Neri, Virginia Guadalupe López Torres, María del Mar Obregón Angulo and Santiago Alejandro Arellano Zepeda
Universidad Autónoma de Baja California (UABC), Universidad Autónoma de Baja California (UABC), Universidad Autónoma de Baja California (UABC) and Universidad Autónoma de Baja California (UABC)
Date Posted: March 20, 2017
Accepted Paper Series
1 downloads

Incl. Electronic Paper Awareness of Human Resource Accounting Practices and Costing: Evidence from the Philippines
Global Journal of Business Research, v. 10 (4) p. 27-42
Venus C. Ibarra and Corazon A. Cosico
Ateneo De Manila University and San Sebastian College Recoletos, Canlubang City
Date Posted: March 20, 2017
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Effects of Auditor Tenure on Fraud and Its Detection
Evelyn Patterson and Reed Smith
Indiana University-Kelley School of Business and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: March 20, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper A Note on Prior Period Income
Abhishek Ranga
Goa Institute of Management
Date Posted: March 20, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper Ten Important Ideas About Value Creation: Powerpoint Presentation
Bartley J. Madden
DePaul University - Center for Strategy, Execution and Valuation
Date Posted: March 18, 2017
Working Paper Series
114 downloads

Incl. Electronic Paper Insider Selling on Public Information: Evidence from Competition with Short Sellers
Harold Contreras, Jana P. Fidrmuc and Roman Kozhan
Faculty of Economics and Business - University of Chile, Warwick Business School - Finance Group and University of Warwick, Warwick Business School
Date Posted: March 18, 2017
Working Paper Series
10 downloads

Incl. Electronic Paper Strategy Execution: An Integrative Perspective and Method for the Knowledge-Based Economy
J. Strikwerda
Universiteit van Amsterdam - Amsterdam Business School
Date Posted: March 18, 2017
Working Paper Series
7 downloads

Incl. Electronic Paper Religiosity and Bank Asset Securitization
Omneya Abdelsalam, Marwa Sami Elnahass, Sabur Mollah and Stergios Leventis
Durham University, Newcastle University (UK), Hull University Business School and International Hellenic University - School of Economics and Business Administration
Date Posted: March 18, 2017
Working Paper Series
2 downloads

Incl. Electronic Paper Asset Securitization and Bank Risk: Do Religiosity or Ownership Structure Matter?
Omneya Abdelsalam, Marwa Sami Elnahass, Sabur Mollah and Stergios Leventis
Durham University, Newcastle University (UK), Hull University Business School and International Hellenic University - School of Economics and Business Administration
Date Posted: March 18, 2017
Working Paper Series
2 downloads

Are Socially-Responsible Firms Less Likely to Expatriate? An Examination of Corporate Inversions
Journal of American Taxation Association, Forthcoming
Henry He Huang, Li Sun and T. Robert Yu
Yeshiva University - Sy Syms School of Business, Ball State University and University of Wisconsin - Whitewater
Date Posted: March 18, 2017
Accepted Paper Series

The Role and Current Status of IFRS in the Completion of National GAAP - Evidence from France

Anne Le Manh
ESCP Europe Paris
Date Posted: March 18, 2017
Accepted Paper Series

Incl. Electronic Paper The Illusion of Insight in an Extended Auditor's Report
Michael Pakaluk
Busch School of Business and Economics
Date Posted: March 18, 2017
Last Revised: March 19, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper Secrecy Culture and Audit Opinion: Some International Evidence
Journal of International Financial Management and Accounting, Forthcoming
Theodore TY Chen, Feida (Frank) Zhang and Gaoguang (Stephen) Zhou
Hong Kong Shue Yan University, Murdoch University - School of Business and Hong Kong Baptist University
Date Posted: March 17, 2017
Accepted Paper Series
6 downloads

Do Bankers on the Board Reduce Crash Risk?
Min Jung Kang, Qunfeng Liao and Y. Han (Andy) Kim
University of Michigan at Flint - School of Management, University of Michigan at Flint - School of Management and SungKyunKwan University (SKKU)
Date Posted: March 17, 2017
Working Paper Series

Incl. Electronic Paper Accounting Quality and the Transmission of Monetary Policy
Chris Armstrong, Stephen Glaeser and John D. Kepler
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Date Posted: March 16, 2017
Working Paper Series
51 downloads

Incl. Electronic Paper Asset Securitization and Risk: Does Bank Type Matter?
Omneya Abdelsalam, Marwa Sami Elnahass, Sabur Mollah and Stergios Leventis
Durham University, Newcastle University (UK), Hull University Business School and International Hellenic University - School of Economics and Business Administration
Date Posted: March 16, 2017
Working Paper Series
3 downloads

Incl. Electronic Paper Corporate Tax Cuts, Merger Activity, and Shareholder Wealth
Eliezer M. Fich, Edward M. Rice and Anh L. Tran
Drexel University - Department of Finance, University of Washington - Michael G. Foster School of Business and Cass Business School, City University London
Date Posted: March 16, 2017
Working Paper Series
17 downloads

The Effects of Mandatory Audit Firm Rotation on Client Importance and Audit Industry Concentration
The Accounting Review, Forthcoming
Christopher Bleibtreu and Ulrike Stefani
University of Konstanz and University of Konstanz - Department of Economics
Date Posted: March 16, 2017
Accepted Paper Series

Incl. Electronic Paper Enterprise Risk Management (ERM) Implementation: Some Empirical Evidence from Large Australian Companies
Proceedings of the International Conference on Accounting Studies (ICAS 2014), 18-19 August 2014, Kuala Lumpur, Malaysia , Procedia - Social and Behavioral Sciences 164 ( 2014 ) 541 – 547 ,
Saudah Ahmad, Chew Ng and Lisa McManus
Universiti Utara Malaysia - School of Accountancy, Griffith University - Griffith Business School and Charles Darwin University
Date Posted: March 16, 2017
Accepted Paper Series
5 downloads

Incl. Electronic Paper The More We Know About Fundamentals, the Less We Agree on Price: Evidence from Earnings Announcements
Lindsey A. Gallo
University of Michigan - Stephen M. Ross School of Business
Date Posted: March 15, 2017
Working Paper Series
40 downloads

Assessing Social and Environmental Performance through Narrative Complexity in CSR Reports
Journal of Contemporary Accounting & Economics, Forthcoming
Jamal A. Nazari, Karel Hrazdil and Fereshteh Mahmoudian
Beedie School of Business, Simon Fraser University, Simon Fraser University and Beedie School of Business, Simon Fraser University
Date Posted: March 15, 2017
Accepted Paper Series

Incl. Electronic Paper Do Cooperatives Manage Earnings to Avoid Losses and Earnings Decreases?
Pedro Piccoli, Vilmar Rodrigues Moreira and June Alison Westarb Cruz
Pontifical Catholic University of Paraná, Pontifical Catholic University of Parana and Pontifical Catholic University of Parana
Date Posted: March 15, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper The Impact of the Codification of Accounting Standards on Compliance and Reporting Costs, and its Usefulness for Empirical Research
Kai Du, Dan Givoly and Badryah Alhusaini
Pennsylvania State University, Pennsylvania State University, Smeal College of Business and Pennsylvania State University
Date Posted: March 15, 2017
Working Paper Series
32 downloads

Incl. Electronic Paper The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Poland
Forthcoming in Accounting in Europe, a journal of the European Accounting Association, DOI: 1080/17449480.2017.1302596
Karol Marek Klimczak and Joanna Krasodomska
University of Navarra - Faculty of Economics and Business and Cracow University of Economics
Date Posted: March 15, 2017
Accepted Paper Series
4 downloads

Incl. Electronic Paper Evolution in Value Relevance of Accounting Information
Mary E. Barth, Ken Li and Charles G McClure
Stanford University - Graduate School of Business, Stanford University, Graduate School of Business and Stanford Graduate School of Business
Date Posted: March 14, 2017
Working Paper Series
74 downloads

Incl. Electronic Paper Information Overload and Cost of Equity Capital
Narjess Boubakri and Dev R. Mishra
American University of Sharjah - School of Business and Management and University of Saskatchewan - Edwards School of Business
Date Posted: March 14, 2017
Last Revised: March 22, 2017
Working Paper Series
34 downloads

Incl. Electronic Paper Pessimistic Earnings Guidance Before Annual Incentive Plan Approval
Xiumin Martin, Hojun Seo and Jun Yang
Washington University in Saint Louis - Olin School of Business, National University of Singapore - NUS Business School and Indiana University - Kelley School of Business - Department of Finance
Date Posted: March 14, 2017
Working Paper Series
25 downloads

Incl. Electronic Paper The Role of Financial Reporting in Trade Credit: Evidence from Mandatory IFRS Adoption
Xiao Li, Jeffrey Ng and Walid Saffar
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: March 13, 2017
Working Paper Series
16 downloads

Incl. Electronic Paper Nonprofessional Investors’ Reactions to the PCAOB's Proposed Changes to the Standard Audit Report
Brian Todd Carver and Brad S. Trinkle
Clemson University - School of Accountancy & Legal Studies and Mississippi State University - School of Accountancy
Date Posted: March 13, 2017
Working Paper Series
28 downloads

Incl. Electronic Paper Aggregate Supply and Demand Shocks and Asset Prices
Ray Ball, Gil Sadka and Ayung Tseng
University of Chicago - Accounting, University of Texas at Dallas and Indiana University
Date Posted: March 13, 2017
Working Paper Series
41 downloads

Incl. Electronic Paper The Role and Current Status of IFRS in the Completion of National Accounting Rules - Evidence from Switzerland
Forthcoming, Accounting in Europe, a journal of the European Accounting Association
Bernard Raffournier
University of Geneva
Date Posted: March 13, 2017
Accepted Paper Series
11 downloads

Incl. Electronic Paper Big Data Techniques in Auditing Research and Practice: Current Trends and Future Opportunities
Adrian Gepp, Martina K. Linnenluecke, Terry O'Neill and Tom Smith
Bond University - Bond Business School, University of Queensland - Business School, Bond University - Faculty of Business, Technology and Sustainable Development and University of Queensland
Date Posted: March 10, 2017
Last Revised: March 21, 2017
Working Paper Series
44 downloads


 

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