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JEL Code: M4
7,323,674 Total downloads
Showing Papers 6,801 - 6,850 of 17,152
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Incl. Electronic Paper Social and Environmental Accounting: Evidence from the Stock Exchange of Mauritius
Accounting & Taxation, v. 8 (1) p. 69-76
Subadar Agathee Ushad and Mootooganagen Ramen
University of Mauritius and University of Mauritius, Mauritius
Date Posted: February 18, 2017
Accepted Paper Series
2 downloads

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 Substantial Authority Update: Tax Penalty Avoidance by Good Faith Reference to Judicial, Administrative and Legislative Authorities
Accounting & Taxation, v. 8 (1) p. 49-58
Albert D. Spalding Jr. and Nancy W Spalding
Wayne State University - Finance and Cohen & Company, CPAs
Date Posted: February 18, 2017
Accepted Paper Series
1 downloads

Incl. Electronic Paper The Impact of the Sarbanes-Oxley Act on Earnings Management Using Classification Shifting: Evidence from Core Earnings and Special Items
Accounting & Taxation, v. 8 (1) p. 39-48
Xudong Li
Monmouth University
Date Posted: February 18, 2017
Accepted Paper Series
1 downloads

Incl. Electronic Paper Value Relevance of Voluntary Risk Disclosure Levels: Evidence from Saudi Banks
Accounting & Taxation, V. 8(1) P. 1-25
Abdullah Al-Maghzom, Khaled Hussainey and Doaa A Aly
affiliation not provided to SSRN, Plymouth University - Plymouth Business School and University of Gloucestershire
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
10 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 Auditing Private Companies: What Do We Know?
Ann Vanstraelen and Caren Schelleman
Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center) and Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Date Posted: February 17, 2017
Working Paper Series
6 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 Who Invests in Corporate Tax Avoiders?
Sonja O. Rego, Brian M. Williams and Ryan J. Wilson
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon - Lundquist College of Business
Date Posted: February 16, 2017
Working Paper Series
11 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

Incl. Electronic Paper Certification of Audit Committee Effectiveness: Evidence from a One-Time Regulatory Event in China
Hsihui Chang, Xin Chen, C.S. Agnes Cheng and Nan Zhou
Drexel University, Shanghai Jiao Tong University (SJTU) - Antai College of Economics and Management, Hong Kong Polytechnic University - School of Accounting and Finance and State University of New York at Binghamton - School of Management
Date Posted: February 15, 2017
Working Paper Series
10 downloads

Incl. Electronic Paper Seventy Years of Accounting Standards for M&A
Kevin Li and Geoff Meeks
University of Cambridge - Judge Business School and University of Cambridge - Judge Business School
Date Posted: February 15, 2017
Working Paper Series
72 downloads

Incl. Electronic Paper Towards an NGO Performance Model
Dyczkowski T. (2016), Towards an NGO Performance Model, “Research Papers of Wroclaw University of Economics” (ISSN 1899-3192), vol. 441, pp. 65-85, DOI: 10.15611/pn.2016.441.05,
Tomasz Dyczkowski
Wroclaw University of Economics
Date Posted: February 15, 2017
Accepted Paper Series
2 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

Does ESG Performance Have an Impact on Financial Performance? Evidence from Germany
Patrick Velte
Leuphana University of Lueneburg
Date Posted: February 15, 2017
Working Paper Series

Shareholder Activism on Executive Compensation: A Literature Review and Research Agenda
Jörn Obermann and Patrick Velte
Independent and Leuphana University of Lueneburg
Date Posted: February 15, 2017
Working Paper Series

Does Board Composition Have an Impact on CSR Reporting? A Literature Review
Patrick Velte
Leuphana University of Lueneburg
Date Posted: February 15, 2017
Working Paper Series

Sustainable Management Compensation and ESG Performance – The German Case
Problems and Perspectives in Management, Forthcoming
Patrick Velte
Leuphana University of Lueneburg
Date Posted: February 15, 2017
Accepted Paper Series

Incl. Electronic Paper What Drives Voluntary Audit Adoption in Small German Companies?
Andreas Weik, Brigitte Eierle and Hannu Ojala
University of Bamberg, University of Bamberg and Aalto University - School of Business
Date Posted: February 14, 2017
Working Paper Series
7 downloads

Empirical Evidence of the Disclosure and Assurance of Integrated Reporting - A Content Analysis of the IIRC Examples Database
Zeitschrift für Umweltrecht & Umweltpolitik (Forthcoming),
Martin Stawinoga and Patrick Velte
University of the German Federal Armed Forces - Helmut Schmidt Universität and Leuphana University of Lueneburg
Date Posted: February 14, 2017
Accepted Paper Series

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
3 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
21 downloads

Incl. Electronic Paper Aspectos Del Adr No Patrocinado: El Caso De España (Aspects of Unsponsored ADR: The Spanish Case)
REFC – Spanish Journal of Finance and Accounting, Forthcoming ,
C. Jose Garcia, Begoña Herrero and Ana M. Ibáñez
University of Valencia - Department of Corporate Finance, University of Valencia - Department of Corporate Finance and University of Valencia - Department of Corporate Finance
Date Posted: February 11, 2017
Accepted Paper Series
5 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 The Role of Foreign Shareholders in Disciplining Financial Reporting
Forthcoming, Journal of Business Finance and Accounting
Christof Beuselinck, Belen Blanco and Juan M. García Lara
Catholic University of Lille - Institut d'Économie Scientifique et de Gestion (IESEG), The University of Adelaide and Universidad Carlos III de Madrid - Department of Business Administration
Date Posted: February 10, 2017
Accepted Paper Series
20 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
13 downloads

Incl. Electronic Paper Quantifying the Effect of Information and Ability Spillovers on Analyst Earnings Forecast Accuracy
Thaddeus Neururer and Estelle Sun
University of Connecticut - School of Business and Boston University - Questrom School of Business
Date Posted: February 09, 2017
Working Paper Series
16 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 Corporate Citizenship and Social Responsibility Policies in the United States of America
Camilleri, M.A. (2016). Corporate Citizenship and Social Responsibility Policies in the United States of America. Sustainability Accounting, Management and Policy Journal. 8 (1)
Mark Anthony Camilleri
University of Malta
Date Posted: February 09, 2017
Accepted Paper Series
8 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
109 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
16 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
7 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
46 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
29 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 Board Ethos and Institutional Work: Developing a Corporate Governance Identity through Developing the UK Code
Business and Economics Review, Forthcoming
Donald Nordberg
Bournemouth University
Date Posted: February 08, 2017
Accepted Paper Series
4 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


 

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