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SSRN eLibrary Search Results
JEL Code: M41
5,880,126 Total downloads
Showing Papers 4,001 - 4,050 of 12,371
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1 2 3 4 ... 248 | Next >
   

Incl. Electronic Paper Does the Variability of Other Comprehensive Income (OCI) Play a Role in the Determination of Cost of Debt, Capital Structure and Credit Ratings?
May Xiaoyan Bao, David B. Smith and Emre Unlu
University of New Hampshire, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln
Date Posted: March 24, 2017
Working Paper Series
3 downloads

Incl. Electronic Paper Discretionary Disclosure and Manager Horizon
Stephen Glaeser, Jeremy Michels and Robert E. Verrecchia
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Date Posted: March 24, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper Going Concern Opinions and Management's Forward Looking Disclosures: Evidence from the MD&A
Maria Enev, Marshall A. Geiger, Anna Gold and Philip Wallage
Vrije Universiteit Amsterdam, University of Richmond, Vrije Universiteit Amsterdam - Department of Accounting; Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law and VU University Amsterdam
Date Posted: March 23, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper Explaining Returns through Valuation
Erik Johannesson and James A. Ohlson
Columbia University - Columbia Business School and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: March 23, 2017
Working Paper Series
25 downloads

Incl. Electronic Paper Switching from Voluntary to Mandatory Disclosure: Do Managers View Them as Substitutes?
Suzie Noh, Eric C. So and Joseph Weber
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: March 23, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper Acquiring firms’ Earnings Management strategies around Merger and Acquisitions
Sipei Zhang
University of Lille II
Date Posted: March 23, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper Regulatory Oversight and Auditor Market Share
Journal of Accounting & Economics (JAE), Forthcoming
Daniel Aobdia and Nemit Shroff
Northwestern University - Kellogg School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: March 23, 2017
Accepted Paper Series
4 downloads

The Internet as an Information Intermediary
Review of Accounting Studies, Forthcoming
Michael S. Drake, Jacob R. Thornock and Brady J. Twedt
Brigham Young University - Marriott School, Brigham Young University and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: March 23, 2017
Accepted Paper Series

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
Last Revised: March 24, 2017
Working Paper Series
5 downloads

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
5 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 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
16 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 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
6 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
661 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 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
139 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
17 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
3 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
3 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

Incl. Electronic Paper The Role and Current Status of IFRS in the Completion of National GAAP - Evidence from France
Accounting in Europe, A Journal of the European Accounting Association, Forthcoming
Anne Le Manh
ESCP Europe Paris
Date Posted: March 18, 2017
Last Revised: March 24, 2017
Accepted Paper Series
1 downloads

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
9 downloads

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
92 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
5 downloads

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
60 downloads

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
38 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
5 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
136 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
17 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
47 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
12 downloads

Incl. Electronic Paper Flight-To-Dividends: The Role of Earnings in Periods of Capital Scarcity
Nicholas M. Guest, S.P. Kothari and Eric C. So
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: March 10, 2017
Working Paper Series
72 downloads

Incl. Electronic Paper Stereo Accounting
Stereo Accounting, 2015
Igor R. Sukharev
Ministry of Finance of the Russian Federation
Date Posted: March 10, 2017
Accepted Paper Series
5 downloads

Incl. Electronic Paper Identical Program Ratios: A Red Flag of Ratio Management
Qianhua Ling and Andrea Alston Roberts
Marquette University and University of Virginia - McIntire School of Commerce
Date Posted: March 10, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper УПРАВЛЕНСКОТО СЧЕТОВОДСТВО В СЪВРЕМЕННАТА БИЗНЕС СРЕДА - НЕОБХОДИМОСТ ОТ ПРОМЯНА И НАСОКИ ЗА РАЗВИТИЕ (Management Accounting in Today's Business Environment - Need for Change and Directions for Future Development)
A report presented at "Business in XXI Century" conference, May 26, 2016, UNWE - Sofia; ISBN 9789546449375
Michael Musov
University of National and World Economy (UNWE)
Date Posted: March 09, 2017
Accepted Paper Series
5 downloads

Incl. Electronic Paper Real Effects of Banks’ Financial Reporting Frequency
Karthik Balakrishnan and Aytekin Ertan
London Business School and London Business School
Date Posted: March 09, 2017
Working Paper Series
59 downloads

Management Forecasts and the Cost of Equity Capital: International Evidence
Review of Accounting Studies, Forthcoming
Ying Cao, Linda A. Myers, Albert Tsang and Yong George Yang
The Chinese University of Hong Kong (CUHK) - School of Accountancy, University of Tennessee, Haslam College of Business, Accounting and Information Management, Schulich School of Business and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Date Posted: March 09, 2017
Accepted Paper Series

Incl. Electronic Paper The Effects and the Mechanisms of Board Gender Diversity: Evidence from Financial Reporting Misconduct
Aida Sijamic Wahid
University of Toronto - Rotman School of Management
Date Posted: March 09, 2017
Working Paper Series
25 downloads

Incl. Electronic Paper International Taxation and the Role of Organizational Form Choices for Group Structures Multinationals
WU International Taxation Research Paper Series No. 2017-02
Harald Amberger and Saskia Kohlhase
Vienna University of Economics and Business and Erasmus University Rotterdam
Date Posted: March 09, 2017
Working Paper Series
55 downloads

Incl. Electronic Paper Учет Оценочных Обязательств По Предстоящей Ликвидации Основных Средств в 2017 и 2018 Гг.: Новации Проекта Федерального Стандарта Бухгалтерского Учета «Основные Средства» (Accounting for the Upcoming Liquidation of Fixed Assets Estimated Liabilities, in 2017 and 2018: The Project of the Federal Accounting Standard «Property, Plant and Equipment» Innovations)
Aleksey E. Ivanov
South Ural State University (national research university)
Date Posted: March 09, 2017
Working Paper Series
12 downloads

Incl. Electronic Paper The Role and Current Status of IFRS in the Completion of National Accounting Rules - Evidence from Croatia
Forthcoming in Accounting in Europe, a journal of the European Accounting Association
Slavko Sodan and Zeljana Barac
University of Split - Faculty of Economics and University of Split - Faculty of Economics
Date Posted: March 09, 2017
Accepted Paper Series
16 downloads


 

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