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SSRN eLibrary Search Results
JEL Code: M4
7,514,626 Total downloads
Showing Papers 6,001 - 6,050 of 17,595
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1 2 3 4 ... 352 | Next >
   

Incl. Electronic Paper An Empirical Analysis of the Effects of the Dodd-Frank Act on Determinants of Credit Ratings
Anwer S. Ahmed, Dechun Wang and Nina Xu
Texas A&M University - Mays Business School, Texas A&M University and Texas A&M University - Department of Accounting
Date Posted: June 26, 2017
Working Paper Series
3 downloads

Incl. Electronic Paper Implementation of Enterprise Resources Planning (ERP) at BPKP
Bimo Seno, Eligius Berlian Kresna Aji, Mirza Asep Shena, Putri Maris Stela Simbolon and Rahendra Satria Jati
Badan Pengawasan Keuangan dan Pembangunan (BPKP)/ Universitas Sebelas Maret, Badan Pengawasan Keuangan dan Pembangunan (BPKP)/ Universitas Sebelas Maret, Badan Pengawasan Keuangan dan Pembangunan (BPKP)/ Universitas Sebelas Maret, Badan Pengawasan Keuangan dan Pembangunan (BPKP)/ Universitas Sebelas Maret and Badan Pengawasan Keuangan dan Pembangunan (BPKP)/ Universitas Sebelas Maret
Date Posted: June 26, 2017
Working Paper Series
1 downloads

Incl. Electronic Paper The Predictability of Analyst Forecast Revisions
Journal of Accounting, Auditing and Finance, Forthcoming
Michael J. Jung, Jessica Halenda Keeley and Joshua Ronen
New York University - Leonard N. Stern School of Business, NYU Stern and New York University (NYU) - Department of Accounting
Date Posted: June 26, 2017
Accepted Paper Series
2 downloads

Incl. Electronic Paper Financial Statement Comparability and Hedge Fund Activism
C.S. Agnes Cheng, Koren M. Jo, Jeffrey Ng and Hong WU
Hong Kong Polytechnic University - School of Accounting and Finance, 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: June 26, 2017
Working Paper Series
3 downloads

Incl. Electronic Paper On the Association between Accrual Quality and Persistence
Brian Rountree, Shiva Sivaramakrishnan, Yanyan Wang and Lisheng Yu
Rice University - Jesse H. Jones Graduate School of Business, Rice University, Xiamen University and Xiamen University
Date Posted: June 26, 2017
Working Paper Series
3 downloads

The Effects of PCAOB Inspections on Auditor-Client Relationships
Andrew Acito, Chris E. Hogan and Richard Mergenthaler Jr.
Michigan State University, Michigan State University - Department of Accounting & Information Systems and University of Iowa - Henry B. Tippie College of Business
Date Posted: June 26, 2017
Working Paper Series

Incl. Electronic Paper Fair Value Measurement for Long-Lived Operating Assets: Research Evidence
Thorsten Sellhorn and Christian Stier
Ludwig-Maximilians-Universitaet (LMU) Munich and WHU - Otto Beisheim School of Management
Date Posted: June 26, 2017
Working Paper Series
1 downloads

Incl. Electronic Paper Extreme Uncertainty and Forward-Looking Disclosure Properties
Julia Krause, Thorsten Sellhorn and Kamran Ahmed
BMW Group, Ludwig-Maximilians-Universitaet (LMU) Munich and La Trobe University - School of Accounting
Date Posted: June 26, 2017
Working Paper Series
1 downloads

Incl. Electronic Paper The Mismatch between Expectations and Realities of AS 4 Audits: A Post-Implementation Research Analysis
Sanaz Aghazadeh and Marietta Peytcheva
Louisiana State University and Lehigh University
Date Posted: June 26, 2017
Working Paper Series
1 downloads

Incl. Electronic Paper Tainted Executives as Outside Directors
Leah Baer, Yonca Ertimur and Jingjing Zhang
University of Colorado at Boulder, Leeds School of Business, Department of Accounting, Students, University of Colorado at Boulder - Department of Accounting and McGill University - Desautels Faculty of Management
Date Posted: June 24, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper Mobile Devices and Investment Apps: The Effects of Push Notification, Information Release, and the Fear of Missing Out
Shana Clor-Proell, Ryan D. Guggenmos and Kristina M. Rennekamp
Texas Christian University - Department of Accounting, Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: June 24, 2017
Working Paper Series
8 downloads

The Impact of Short Selling on Accrual-Based and Real Earnings Management: Evidence from China
Huili Zhang, He Jie, Jigao Zhu and Kam C. Chan
Beijing Normal University (BNU), Peking University, University of International Business and Economics and Western Kentucky University - Department of Accounting and Finance
Date Posted: June 23, 2017
Working Paper Series

Incl. Electronic Paper Innovation Worth Buying: The Fair-Value of Innovation Benchmarks and Proxies
James Potepa and Kyle T. Welch
The George Washington University and George Washington University - School of Business
Date Posted: June 22, 2017
Working Paper Series
12 downloads

Incl. Electronic Paper Accounting Based Valuation: A Simultaneous Equations Model for Forecasting Earnings to Proxy for ‘Other Information’
Iris Bergmann and Wolfgang Schultze
University of Augsburg and University of Augsburg
Date Posted: June 22, 2017
Working Paper Series
7 downloads

Incl. Electronic Paper Information Content of Key Performance Indicators and the Properties of Their Analyst Forecasts
Dan Givoly, Yifan Li, Ben Lourie and Alexander Nekrasov
Pennsylvania State University, Smeal College of Business, University of California, Irvine - Paul Merage School of Business, University of California, Irvine and University of Illinois at Chicago
Date Posted: June 22, 2017
Working Paper Series
18 downloads

Incl. Electronic Paper Who Benefits from IFRS Convergence in China?
Chao Chen, Edward Lee, Gerald J. Lobo and Jessie Zhu
Fudan University, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and University of Toronto - Rotman School of Management
Date Posted: June 22, 2017
Working Paper Series
3 downloads

Incl. Electronic Paper Information Choice within Disclosures, Mobile Devices, and Investor Judgments
Stephanie M. Grant
University of Washington
Date Posted: June 22, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper What Weekly Sparklines Could Add to Financial Statements
Daniel Tinkelman and Xinling Fan
Brooklyn College, City University of New York and Hofstra University
Date Posted: June 21, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper Earnings Management, Timeliness, and Corporate Information Systems
Eli Bartov, Antonio Marra II, Andrea Dossi and Angela Kate Pettinicchio
NYU Stern School of Business, Bocconi University - Department of Accounting, SDA Bocconi and Bocconi University - Department of Accounting
Date Posted: June 21, 2017
Working Paper Series
19 downloads

The Effect of the SEC's XBRL Mandate on Audit Report Lags
Accounting Horizons, Forthcoming
Keval Amin, John Daniel Eshleman and Cecilia (Qian) Feng
Stony Brook University, Michigan Technological University and Stony Brook University - College of Business
Date Posted: June 21, 2017
Accepted Paper Series

Incl. Electronic Paper The Organization of the Internal Audit Function and Its Relationship to Other Governance Players
Marc Eulerich
University of Duisburg-Essen, Mercator School of Management
Date Posted: June 21, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper The Internal Audit Dilemma - The Impact of Executive Directors Versus Audit Committees on Internal Auditing Work
Marc Eulerich, Jörg Henseler and Annette G. Köhler
University of Duisburg-Essen, Mercator School of Management, Department of Design, Production & Management; Faculty of Engineering Technology and Handelshochschule Leipzig (HHL) - Leipzig Graduate School of Management
Date Posted: June 21, 2017
Working Paper Series
9 downloads

Incl. Electronic Paper Static and Dynamic Indicators in the Analysis of Internal Sources of Companies’ Investments Financing
Journal of Modern Accounting and Auditing, 13, 2017, 3, 108-120.
Rajko M Bukvic, Radica Z. Pavlovic and Аlеksаndаr M. Gajic
Geographical Institute “Jovan Cvijić” SASA, Megatrend University - Faculty for Management in Zajecar and Higher School of Professional Business Studies
Date Posted: June 21, 2017
Accepted Paper Series
5 downloads

Incl. Electronic Paper Asset Conversion Cycle and Accruals Persistence
Che-Wei Scott Chiu, Bin Li and Suresh Radhakrishnan
Winona State University, University of Texas at Dallas - Naveen Jindal School of Management and University of Texas at Dallas - School of Management
Date Posted: June 21, 2017
Working Paper Series
15 downloads

Incl. Electronic Paper Earnings Forecasts: The Case for Combining Analysts' Estimates with a Mechanical Model
Vitor G. Azevedo, Patrick Bielstein and Manuel Gerhart
Technische Universität München (TUM), Department of Financial Management and Capital Markets, Students, Technische Universität München (TUM), Department of Financial Management and Capital Markets and Technische Universität München (TUM), Students
Date Posted: June 20, 2017
Last Revised: June 22, 2017
Working Paper Series
57 downloads

Incl. Electronic Paper SEC Comment Letters and Firm Disclosure
Journal of Accounting and Public Policy, Forthcoming
Zahn Bozanic, J. Richard Dietrich and Bret A. Johnson
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Ohio State University and George Mason University
Date Posted: June 20, 2017
Accepted Paper Series
12 downloads

Incl. Electronic Paper Intended or Unintended Consequences of Business Acquisitions: The Case of Financial Services Institutions
Steven B. Lilien, Bharat Sarath and Yan Yan
City University of New York (CUNY) - Stan Ross Department of Accountancy, Rutgers, The State University of New Jersey - Accounting and Fairleigh Dickinson University
Date Posted: June 20, 2017
Working Paper Series
2 downloads

Incl. Electronic Paper Tax Evasion As a Crime: A Survey of Perception in Kosovo
Agim Mamuti and Robert W. McGee
University of New York in Tirana (UNYT) and Fayetteville State University - Department of Accounting
Date Posted: June 20, 2017
Working Paper Series
22 downloads

Incl. Electronic Paper A Non-Parametric Approach to Estimate Profit Efficiency of Indian Banks
Piyush Kumar Singh and Keyur B. Thaker
Indian Institute of Management (IIM), Indore and Indian Institute of Management Indore
Date Posted: June 20, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper Using Social Audits to Detect and Eliminate Human Trafficking in Corporate Supply Chains
Internal Auditing, Vol. 32(1), p. 31-38, 2017
Hannah Michelle Martin, Katherine Taken Smith and Murphy Smith
Texas A&M University (TAMU), College of Agriculture and Life Sciences, Department of Agricultural Economics, Students, Texas A&M University-Corpus Christi and Texas A&M University-Corpus Christi
Date Posted: June 20, 2017
Accepted Paper Series
6 downloads

Incl. Electronic Paper Audit Partner Identification: Early Evidence from U.S. Form AP Filings
Jenna J. Burke, Rani Hoitash and Udi Hoitash
University of Colorado at Denver, Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Date Posted: June 19, 2017
Working Paper Series
21 downloads

Incl. Electronic Paper Интегрираното Отчитане – Ново Предизвикателство в Корпоративното Отчитане (Integrated Reporting - New Challenge in a Corporate Reporting)
Management and Education, Vol XIII (1) 2017
Atanas Tsvyatkov Atanasov and Rumyana Marinova
University of Economics - Varna and University of Economics - Varna
Date Posted: June 19, 2017
Last Revised: June 21, 2017
Accepted Paper Series
3 downloads

Incl. Electronic Paper Счетоводното Регламентиране На Репутацията в България – Исторически Преглед и Анализ (The Accounting Regulation of Goodwill in Bulgaria – Historical Overview and Analysis)
Management and Education, Vol. XIII (1) 2017
Atanas Tsvyatkov Atanasov
University of Economics - Varna
Date Posted: June 19, 2017
Accepted Paper Series
1 downloads

Incl. Electronic Paper Earnings Management, Reporting Frequency and Agency Cost
Xu Jiang
Duke University
Date Posted: June 19, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper Do Fine Feathers Make a Fine Bird? The Influence of Attractiveness on Fraud-Risk Judgments by Internal Auditors
Marc Eulerich, Jochen Theis, Junpeng Lao and Meike Ramon
University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen - Mercator School of Management, University of Fribourg, Department of Psychology and University of Fribourg
Date Posted: June 19, 2017
Working Paper Series
8 downloads

Decomposing the Value Premium: The Role of Intangible Information in the Chinese Stock Market
Kin-Yip Ho and Jiyoun An
The Australian National University - School of Finance, Actuarial Studies and Applied Statistics, College of Business and Economics and Kyung Hee University
Date Posted: June 19, 2017
Last Revised: June 20, 2017
Working Paper Series

Incl. Electronic Paper The Trend of Intellectual Capital Disclosure: Experiential Evidence from Post IFRSS Adoption in Nigeria
Proceeding - Kuala Lumpur International Business, Economics and Law Conference 10. August 27 – 28, 2016. Hotel Bangi-putrajaya, Bangi, Malaysia. ISBN: 978-967-13952-6-4,
Dr. Mutalib, Hafiz Majdi Abdul Rashid and Hairul Azlan Bin Annuar
affiliation not provided to SSRN, International Islamic University of Malaysia (IIUM) and International Islamic University of Malaysia (IIUM)
Date Posted: June 19, 2017
Accepted Paper Series
4 downloads

Incl. Electronic Paper The Dark Side of Asset Redeployability: Future Stock Price Crashes
Yangyang Chen, Jeffrey Ng, Jeffrey Pittman and Walid Saffar
Hong Kong Polytechnic University - Faculty of Business, Hong Kong Polytechnic University - School of Accounting and Finance, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: June 19, 2017
Working Paper Series
37 downloads

Incl. Electronic Paper Audit Committee Accounting Expertise, Analyst Following, and Market Liquidity
Journal of Accounting, Auditing and Finance, Forthcoming
David B. Farber, Shawn X. Huang and Elaine Mauldin
Indiana University Kelley School of Business Indianapolis, Arizona State University (ASU) - School of Accountancy and University of Missouri Trulaske College of Business
Date Posted: June 19, 2017
Accepted Paper Series
9 downloads

Incl. Electronic Paper Contabilidad: Qué Dice y qué no Dice (Accounting: What It Is and What It Is Not)
Pablo Fernandez
University of Navarra - IESE Business School
Date Posted: June 19, 2017
Working Paper Series
1318 downloads

Incl. Electronic Paper The Future of Knowledge in the Internal Audit
Proceedings of Harvard Square Symposium: The Future of Knowledge, Volume 1, p. 55–64, April 2016,
Emilia Vasile and Daniela Mitran
Universitatea Athenaeum and Universitatea Athenaeum
Date Posted: June 16, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper Does the Arrival of Investment Opportunities Promote or Deter Firm Disclosures? Evidence from Medicare National Coverage Decisions
Yuan Ji, Jeffrey Ng and Tharindra Ranasinghe
The Hong Kong Polytechnic University, Hong Kong Polytechnic University - School of Accounting and Finance and University of Maryland - Robert H. Smith School of Business
Date Posted: June 16, 2017
Working Paper Series
9 downloads

Incl. Electronic Paper Accounting Developments in Algeria: The Road to IFRS
Saidi, F. (2013) “Accounting Developments in Algeria: The Road to IFRS”, International Research Journal of Applied Finance. Vol. IV, pp. 124-142.,
Fethi Saidi
Qatar University, College of Business and Economics
Date Posted: June 16, 2017
Accepted Paper Series
4 downloads

Incl. Electronic Paper Financial Clusters, Industry Groups, and Stock Return Correlations
Andy Fodor, Randy D. Jorgensen and John D. Stowe
Ohio University, Creighton University and Ohio University
Date Posted: June 15, 2017
Working Paper Series
44 downloads

Incl. Electronic Paper To Disclose or Not to Disclose Climate-Change Risk in Form 10-K: Does Materiality Lie in the Eyes of the Beholder?
Ella Mae Matsumura, Rachna Prakash and Sandra C. Vera-Munoz
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Mississippi - Patterson School of Accountancy and University of Notre Dame - Department of Accountancy
Date Posted: June 15, 2017
Working Paper Series
46 downloads

Incl. Electronic Paper On the Enteprise-Wide Accounting System Adoption: Study of the Information System Successfulness – Case of Indonesia
Presented at: SIBR-UniKL 2017 Kuala Lumpur Conference on Interdisciplinary, Business and Economics Research, Kuala Lumpur, 3rd-4th February 2017
Dini Rosdini and Hamzah Ritchi
Universitas Padjadjaran and Padjadjaran University
Date Posted: June 15, 2017
Working Paper Series
3 downloads

Incl. Electronic Paper Market Efficiency of Traditional Stock Market Indices and Social Responsible Indices: The Role of Sustainability Reporting
Henry Mynhardt, Inna Makarenko and Alex Plastun (2017). Market efficiency of traditional stock market indices and social responsible indices: the role of sustainability reporting. Investment Management and Financial Innovations, 14(2), 94-106. doi:10.21511/imfi.14(2).2017.09
Ronald Henry Mynhardt, Inna Makarenko and Oleksiy Plastun
University of South Africa, National Bank of Ukraine - Ukrainian Academy of Banking of the National Bank of Ukraine and Sumy State University
Date Posted: June 15, 2017
Accepted Paper Series
12 downloads

Corporate Governance and Segmental Disclosure: Evidence from Canada
Saidi, F. (2017) ‘Corporate governance and segmental disclosure: evidence from Canada’, Int. J. Managerial and Financial Accounting, Vol. 9, No. 2, pp.140–165.,
Fethi Saidi
Qatar University, College of Business and Economics
Date Posted: June 15, 2017
Last Revised: June 17, 2017
Accepted Paper Series

Incl. Electronic Paper The Cost of Involuntary Relationship Destruction
Yuqian Xu, Anthony Saunders, Binqing Xiao and Xindan Li
University of Illinois at Urbana-Champaign - College of Business, New York University - Leonard N. Stern School of Business, Nanjing University - Research Center for Banking and Nanjing University
Date Posted: June 14, 2017
Working Paper Series
18 downloads

The Mismatch between Expectations and Realities of AS 4 Audits: A Post-Implementation Research Analysis
Auditing: A Journal of Practice & Theory, Forthcoming
Sanaz Aghazadeh and Marietta Peytcheva
Louisiana State University and Lehigh University
Date Posted: June 14, 2017
Accepted Paper Series


 

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