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SSRN eLibrary Search Results
JEL Code: M4
7,394,686 Total downloads
Showing Papers 7,001 - 7,050 of 17,292
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Customer Value Creation through Corporate Disclosure on Society-Oriented Activities. Do CEO's Characteristics Influence the Scope of Disclosure?
Social Science, Nr. 12(81), 2013
Halina Waniak-Michalak and Jan Michalak
University of Lodz, Management Department and University of Lodz
Date Posted: March 30, 2017
Accepted Paper Series

Incl. Electronic Paper Corporate and NGOs' Voluntary Disclosure on Collaboration. Evidence from Poland
Inzinerine Ekonomika - Engineering Economics, Vol. 27(1), p. 98–108, 2016 ,
Halina Waniak-Michalak and Jan Michalak
University of Lodz, Management Department and University of Lodz
Date Posted: March 30, 2017
Accepted Paper Series
1 downloads

Disclosure on Corporate and NGO Cooperation in Poland - Coming out or a Low Profile Approach?
Theoretical Journal of Accounting, Vol. 88, Issue 144, p163-181, 2016
Halina Waniak-Michalak and Jan Michalak
University of Lodz, Management Department and University of Lodz
Date Posted: March 30, 2017
Accepted Paper Series

Incl. Electronic Paper Effects of IFRS 16 on Key Financial Ratios: A New Methological Approach
José Morales-Díaz and Constancio Zamora-Ramírez
Instituto de Estudios Bursátiles (IEB) and University of Seville
Date Posted: March 30, 2017
Working Paper Series
1 downloads

Incl. Electronic Paper The Effect of IFRS for SMEs on the Financial Reporting Environment of Private Firms: An Exploratory Interview Study
Accounting and Business Research (Forthcoming)
Joachim Gassen
Humboldt University of Berlin - School of Business and Economics
Date Posted: March 30, 2017
Accepted Paper Series
2 downloads

Incl. Electronic Paper Chinese and South Korean Views on Accepting Bribes: An Empirical Study
Journal of Accounting, Ethics and Public Policy, Vol. 18, No. 2, 2017
Robert W. McGee, Yeomin Yoon and Ulysses Taylor
Fayetteville State University - Department of Accounting, Seton Hall University - W. Paul Stillman School of Business and Fayetteville State University
Date Posted: March 30, 2017
Accepted Paper Series
5 downloads

Incl. Electronic Paper Auditor Tenure, Information Asymmetry and Earnings Quality
Sidney Leung, Bin Srinidhi and Lingmin Xie
City University of Hong Kong (CityUHK) - Department of Accountancy, University of Texas at Arlington - Department of Accounting and Shenzhen University - College of Economics
Date Posted: March 30, 2017
Working Paper Series
7 downloads

Incl. Electronic Paper Does SEC Form 8-K Provide Information Necessary or Useful for the Protection of Investors?
Azi Ben-Rephael, Zhi Da, Peter D. Easton and Ryan D. Israelsen
Indiana University - Kelley School of Business - Department of Finance, University of Notre Dame - Mendoza College of Business, University of Notre Dame - Department of Accountancy and Indiana University - Kelley School of Business - Department of Finance
Date Posted: March 29, 2017
Working Paper Series
14 downloads

Effects of the Audit Committee and the Fiscal Council on Earnings Quality in Brazil
Baioco, Vitor Gomes, & Almeida, José Elias Feres de. (2017). Effects of the audit committee and the fiscal council on earnings quality in Brazil. Revista Contabilidade & Finanças, Epub 27 de maro de 2017. doi/10.1590/1808-057x201703250,
Vitor Gomes Baioco and Jose Elias Feres de Almeida
Federal University of Espirito Santo and Federal University of Espirito Santo (UFES)
Date Posted: March 29, 2017
Accepted Paper Series

Adoption of International Financial Reporting Standards and the Cost of Adverse Selection
Forthcoming, Katselas, D. and Rosov, S., 2017. Adoption of international financial reporting standards and the cost of adverse selection. Accounting & Finance, DOI: 10.1111/acfi.12251/abstract
Dean Katselas and Sviatoslav Rosov
Australian National University (ANU) - College of Business and Economics and London School of Economics & Political Science (LSE) - Department of Finance
Date Posted: March 29, 2017
Accepted Paper Series

Incl. Electronic Paper Bank Earnings Smoothing, Audit Quality and Procyclicality in Africa: The Case of Loan Loss Provisions
Review of Accounting and Finance, Vol. 16, No. 2, 2017
P. K. Ozili University of Essex - Essex Business School
Date Posted: March 28, 2017
Accepted Paper Series
7 downloads

Management Accounting as a Political Resource for Enabling Embedded Agency
Management Accounting Research, Forthcoming
Martin R. W. Hiebl
University of Siegen
Date Posted: March 28, 2017
Accepted Paper Series

Incl. Electronic Paper Pre-IPO Cash Flow Volatility and Aftermarket Valuation
Justin S. Cox
University of Mississippi - Department of Finance
Date Posted: March 27, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper Open Source Repository, Discovering Resources for Forensic Accounting Education - An Exploratory Approach
Imperial Journal of Interdisciplinary Research (IJIR), Vol-3, Issue-3, 2017. ISSN # 2454-1362
Syed Zubair Ahmed, Akbar Khan Khattak and Rezwan Ullah
Association of Certified Fraud Examiners, Islamabad Chapter, Indus University and Institute of Management Sciences - Peshawar
Date Posted: March 27, 2017
Accepted Paper Series
5 downloads

Incl. Electronic Paper When Does the Peer Information Environment Matter?
Journal of Accounting & Economics (JAE), Forthcoming
Nemit Shroff, Rodrigo S. Verdi and Benjamin P. Yost
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Massachusetts Institute of Technology (MIT) and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: March 27, 2017
Accepted Paper Series
13 downloads

Incl. Electronic Paper Public Accounting and Financing Terrorist Organizations and Activities: Ethical and Legal Obligations
Journal of Accounting, Ethics and Public Policy, 18(1), 59-79
Wm. Dennis Huber and D. Larry Crumbley
Capella University and Louisiana State University, Baton Rouge - Department of Accounting
Date Posted: March 27, 2017
Accepted Paper Series
9 downloads

Incl. Electronic Paper Public Accounting and Financing Terrorist Organizations and Activities: Ethical and Legal Obligations
Journal of Accounting, Ethics and Public Policy, Vol. 18, No. 1, 2017
Wm. Dennis Huber and D. Larry Crumbley
Capella University and Louisiana State University, Baton Rouge - Department of Accounting
Date Posted: March 27, 2017
Accepted Paper Series
6 downloads

Incl. Electronic Paper Languages and Earnings Management
Jaehyeon Kim, Yongtae Kim and Jian Zhou
Independent, Santa Clara University - Leavey School of Business and University of Hawaii at Manoa
Date Posted: March 27, 2017
Working Paper Series
14 downloads

Incl. Electronic Paper Post-Apocalyptic: The Real Consequences of Activist Short-Selling
Yu Ting Forester Wong and Wuyang Zhao
University of Southern California - Leventhal School of Accounting and University of Toronto, Rotman School of Management, Accounting
Date Posted: March 26, 2017
Working Paper Series
17 downloads

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
9 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
6 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
61 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
20 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
6 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
18 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
9 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
65 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
16 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
9 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
5 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
13 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
13 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
7 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
8 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
5 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
10 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
11 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
17 downloads

Incl. Electronic Paper Financial Ratios: An Integrated Framework for Making Choices
Alessio Rombolotti Axelrod
Independent
Date Posted: March 21, 2017
Working Paper Series
14 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
21 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
92 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
53 downloads


 

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