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SSRN eLibrary Search Results
JEL Code: M4
7,385,263 Total downloads
Showing Papers 6,951 - 7,000 of 17,269
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1 2 3 4 ... 346 | Next >
   

Incl. Electronic Paper Relationship between IFRS Voluntary Adoption and Goodwill
Yoshiaki Amano
Kyoto University, Graduate School of Economics, Students
Date Posted: March 25, 2017
Working Paper Series
3 downloads

Incl. Electronic Paper Level 3 Assets and Credit Risk
May Xiaoyan Bao and Yixin Liu
University of New Hampshire and University of New Hampshire
Date Posted: March 25, 2017
Working Paper Series
1 downloads

Incl. Electronic Paper Do Risk Disclosures Matter When it Counts? Evidence from the Swiss Franc Shock
Luzi Hail, Maximilian Muhn and David Oesch
University of Pennsylvania - The Wharton School, Humboldt University of Berlin and University of Zurich
Date Posted: March 25, 2017
Working Paper Series
18 downloads

Incl. Electronic Paper Earnings Announcement Promotions: A Yahoo Finance Field Experiment
Alastair Lawrence, James P. Ryans, Estelle Sun and Nikolay Laptev
University of California, Berkeley - Haas School of Business, London Business School, Boston University - Questrom School of Business and Yahoo! Research Labs
Date Posted: March 24, 2017
Working Paper Series
9 downloads

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
7 downloads

The Impact of the Sarbanes-Oxley Act on Earnings Management Using Classification Shifting: Evidence from Core Earnings and Special Items
Accounting & Taxation, Forthcoming
Xudong (Daniel) Li
Monmouth University - Department of Accounting
Date Posted: March 24, 2017
Accepted Paper Series

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
31 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

The Impact of Inclusive Business on Ethical Values & Internal Control Quality: An Accounting Perspective
Journal of Governance and Regulation / Volume 5, Issue 4, 2016
Tamer Aly El Nashar
Independent
Date Posted: March 23, 2017
Accepted Paper Series

Incl. Electronic Paper Shifting Logics and Performance Measurement Practices in Hybrid Universities
Dorota Dobija, Giuseppe Grossi and Wojciech Strzelczyk
Kozminski University, University of Siena - Department of Business and Social Studies and Kozminski University
Date Posted: March 23, 2017
Working Paper Series
2 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

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
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 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
6 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
6 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
9 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
17 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
65 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
22 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
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
669 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
11 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
144 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
18 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
4 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 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
93 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 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
27 downloads


 

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