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SSRN eLibrary Search Results
JEL Code: M41
5,833,717 Total downloads
Showing Papers 741 - 790 of 12,293
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Incl. Electronic Paper 股權分置改革能否改善中國上市公司的盈餘資訊內涵?(Does Nontradable Share Reform Improve the Informativeness of Earnings in China?)
Journal of Accounting Review, Volume 60, 2015
Hsin-Yi Chi, Tzu-Ching Weng, Chang-Tian Yang and Pi-Yu Lu
National Chung Hsing University - Department of Accounting, Feng Chia University, National Changhua University of Education and Independent
Date Posted: March 12, 2015
Accepted Paper Series
34 downloads

Incl. Electronic Paper 股权分置改革与IPO前后盈余管理行为研究 (Split-Share Structure Reform and Earning Management between Pre-IPO and Post-IPO)
Junxiong Fang Sr.
Fudan University - School of Management
Date Posted: April 03, 2015
Working Paper Series
78 downloads

Incl. Electronic Paper 強制以XBRL申報財務報告能否降低資訊不對稱?(Does Mandatory Filing of XBRL Financial Reports Reduce the Information Asymmetry?)
Journal of Accounting Review, Vol. 60, No. 1, 2015
Ching-Chieh Lin, Chung-Fern Wu and Sue-Tzeng Chuang
I-Shou University, National Taiwan University and I-Shou University-Department of Accounting
Date Posted: March 21, 2015
Accepted Paper Series
78 downloads

Incl. Electronic Paper 基於會計盈餘資訊性的融資限制 (Financial Constraints Based on the Informativeness of Accounting Earnings)
Journal of Accounting Review, 會計評論,第61 期,2015 年7 月 DOI: 10.6552/JOAR.2015.61.4,
Shih-Chieh Lin
Department of Accounting, Providence University
Date Posted: August 28, 2015
Working Paper Series
38 downloads

Incl. Electronic Paper ‘Metaphoring’ People out of this World: A Critical Discourse Analysis of a Chairman’s Statement of a UK Defense Firm
Accounting Forum, Vol. 36 No. 3 (2012), pp. 178-193
Doris M. Merkl-Davies and Veronika Koller
Bangor University and Lancaster University - Linguistics and English Language
Date Posted: May 20, 2011
Last Revised: April 27, 2013
Accepted Paper Series
245 downloads

Incl. Electronic Paper ‘Is Residual Income Model (RIM) Really Superior to Dividend Discount Model (DDM)?’ – A Misconception
IOSR Journal of Business and Management (IOSR-JBM), Volume 5, Issue 6 (Nov. -Dec.), Page 36-44 , ISSN: 2278-487X. DOI: 10.9790/487X-0563644, 2012
Mohammad Ali Tareq
Malaysia-Japan International Institute of Technology (MJIIT), Universiti Technologi Malaysia (UTM)
Date Posted: November 22, 2012
Last Revised: May 05, 2013
Accepted Paper Series
262 downloads

Incl. Electronic Paper ‘Deprival Value’ vs ‘Fair Value’ Measurement for Contract Liabilities: How to Resolve the ‘Revenue Recognition’ Conundrum?
Accounting and Business Research, 41, no. 5: 491–514.,
Joanne Horton, Richard H. Macve and George Serafeim
University of Exeter Business School, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Harvard University - Harvard Business School
Date Posted: July 07, 2006
Last Revised: July 19, 2013
Accepted Paper Series
865 downloads

Incl. Electronic Paper دور التدقيق الداخلي لإدارة المخاطر في ظل التحديات المعاصرة - دراسة تطبيقية في مصرف الشرق الأوسط العراقي للاستثمار (The Role of Internal Auditor for Risks Management on Modern Challenges – Case Study
Karrar Abdulelah Azeez Sr.
Kufa University
Date Posted: March 22, 2016
Last Revised: November 18, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper دور الاعتدال للكفاءة القضائية في تعزيز البعد الأخلاقي كأداة رقابية وتقليل فرص الفساد (The Moderating Role of Judicial Efficiency on Increase the Ethical Dimension As Control Tool and Decrease Corruption)
Karrar Abdulelah Azeez Sr.
Kufa University
Date Posted: August 20, 2016
Last Revised: November 18, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper تمهيد الدخل والعوائد غير العادية للأسهم في الشركات المساهمة السعودية (Income Smoothing and Abnormal Stock Return in the Companies Listed on the Saudi Stock Exchange)
Ebtsam Khalid Alotaibi and Jamel Azibi
Arab East College for Graduate Studies, Students and Law Faculty, Management and Economics Science of Jendouba
Date Posted: June 20, 2016
Working Paper Series
61 downloads

Incl. Electronic Paper Упущенная Выгода При Отказе Покупателя От Части Закупок По Контракту: Счетоводство (Loss of Profits in Case of Failure of the Buyer of the Procurement Contract: Accounting)
Economic Strategies, Forthcoming
Andrey Alekseevich Mitskevitch
Russian Presidential Academy of National Economy and Public Administration (RANEPA) - SHFM Graduate School of Finance and Management
Date Posted: November 22, 2014
Accepted Paper Series
7 downloads

Incl. Electronic Paper СЧЕТОВОДНИ АСПЕКТИ НА ПРИДОБИВАНЕТО НА ПРАВА ВЪРХУ ФУТБОЛИСТИ В РЕЗУЛТАТ НА БИЗНЕСКОМБИНАЦИИ (Accounting Aspects of the Acquisition of Rights to Football Players in Business Combinations)
Rumyana Marinova and Atanas Tsvyatkov Atanasov
University of Economics - Varna and University of Economics - Varna
Date Posted: February 29, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper Репутацията във финансовите отчети на българските мобилни оператори - проблеми и поуки (Goоdwill in the Financial Statements of Bulgarian Mobile Operators - Problems and Lessons)
Atanas Tsvyatkov Atanasov
University of Economics - Varna
Date Posted: February 27, 2016
Last Revised: February 29, 2016
Working Paper Series
11 downloads

Incl. Electronic Paper Репутацията в Системата От Критерии За Оценка На Инвестиционната Привлекателност На Предприятието (Goodwill as a Part of Criteria for Valuation of Enterprise’s Investment Attractiveness)
Atanas Tsvyatkov Atanasov
University of Economics - Varna
Date Posted: May 26, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Развитие На Вижданията За Репутацията в Българската Счетоводна Литература (Development of the Views About Goodwill in Bulgarian Accounting Literature)
ИЗВЕСТИЯ НА СЪЮЗА НА УЧЕНИТЕ – ВАРНА 2/2016,
Atanas Tsvyatkov Atanasov
University of Economics - Varna
Date Posted: November 14, 2016
Accepted Paper Series
5 downloads

Incl. Electronic Paper Приложението На Новия Формат За Електронна Отчетност Xbrl Като Предпоставка За Устойчиво Развитие (Application of the New Format for Electronic Reporting XBRL - Condition for Sustainable Development)
Atanas Tsvyatkov Atanasov
University of Economics - Varna
Date Posted: February 29, 2016
Working Paper Series
11 downloads

Incl. Electronic Paper Предметное поле учета: о чем пишут в российских и англоязычных научных журналах? (Accounting Research Domain: Some Reflections from Russian and International Academic Journals)
Вестник УрФУ. Серия: Экономика и управление. 2015. Т. 14. № 1. С. 131-148. (Vestnik UrFU. Economics and Management Series. 2015. V. 14. № 1. P. 131-148.),
Olga N. Volkova and Jana V. Loginova
National Research University Higher School of Economics and National Research University Higher School of Economics
Date Posted: May 14, 2015
Accepted Paper Series
9 downloads

Incl. Electronic Paper Оценка эффективности инвестиционных проектов и стоимостная оценка имущества: возможности конвергенции. (Efficiency Assessment of Investment Projects and Property Valuation: Opportunities for Convergence)
S. A. Smolyak and Georgiy Ivanovich Mikerin
Russian Academy of Sciences (RAS) - Central Economics and Mathematics Institute and State University of Management - Department of Economic measurements
Date Posted: December 28, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Оценка Стоимости Машин С Учетом Условий Их Эксплуатации (Valuation of Equipment Subject to the Conditions of Its Use)
Смоляк С.А. Оценка стоимости машин с учетом условий их эксплуатации // Имущественные отношения в Российской Федерации», № 8 (155). 2014,
S. A. Smolyak
Russian Academy of Sciences (RAS) - Central Economics and Mathematics Institute
Date Posted: December 27, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper Оценка недвижимости в условиях неопределенности (Real Estate Estimation Under Uncertainty Conditions)
В.И. Аркин, А.Д. Сластников and S. A. Smolyak
Independent, Independent and Russian Academy of Sciences (RAS) - Central Economics and Mathematics Institute
Date Posted: January 05, 2017
Working Paper Series
5 downloads

Incl. Electronic Paper От ремесла к институту: эволюция бухгалтерского учета в Италии от Средневековья до Нового времени (From Craft to Institution: Accounting in Italy from the Middle Ages to the Early Modern Period)
Вопросы экономики, № 11, 2012, с. 135-152,
Olga N. Volkova
National Research University Higher School of Economics
Date Posted: July 02, 2013
Last Revised: July 25, 2013
Accepted Paper Series
38 downloads

Incl. Electronic Paper НЕФИНАНСОВАТА ИНФОРМАЦИЯ ВЪВ ФИНАНСОВИТЕ ОТЧЕТИ КАТО ЕЛЕМЕНТ НА КОРПОРАТИВНАТА СОЦИАЛНА ОТГОВОРНОСТ И ПРЕДПОСТАВКА ЗА УСТОЙЧИВО РАЗВИТИЕ (Non-Financial Information in Financial Statements as an Element of Corporate Social Responsibility and Prerequisite for Sustainable Development)
Atanas Tsvyatkov Atanasov and Rumyana Marinova
University of Economics - Varna and University of Economics - Varna
Date Posted: February 29, 2016
Working Paper Series
29 downloads

Incl. Electronic Paper КАТЕГОРИЯТА „БИЗНЕС“ В КОНТЕКСТА НА СЧЕТОВОДНОТО ОТЧИТАНЕ НА БИЗНЕСКОМБИНАЦИИТЕ СПОРЕД МСС/МСФО (The Category 'Business' in the Context of Accounting for Business Combinations Under IAS/IFRS)
Atanas Tsvyatkov Atanasov
University of Economics - Varna
Date Posted: June 06, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper Интерни обрачун у функцији доношења пословних одлука (Internal Calculation in Term Business Decision Making)
Ekonomika, Vol 60, Issue 1, pp 117-125, 2014
Jugoslav Anicic, Miloje Jelic, Jasminka Djurovic, Srecko Radoicic and Zivojin Prokopovic
Univerzitet Union - Nikola Tesla, Independent, Business School of Applied Studies Blace, Business School of Applied Studies Blace and Independent
Date Posted: May 10, 2014
Working Paper Series
16 downloads

Incl. Electronic Paper Инвестиционная позиция и учетная информация: глобальные изменения и локальные решения (Investment Position and Accounting Information: Global Change and Local Solutions)
Основы экономики, управления и права, 1(1), 2012, pp.154-160,
Svitlana Kuznetsova
Alfred Nobel University Dnipropetrovs'k
Date Posted: September 08, 2014
Accepted Paper Series
18 downloads

Incl. Electronic Paper За Финансовите Измерения На Нефинансовата Информация При Осъществяването На Бизнескомбинации (About Financial Dimensions of the Non-Financial Information in Business Combinations)
Atanas Tsvyatkov Atanasov
University of Economics - Varna
Date Posted: January 11, 2017
Working Paper Series
1 downloads

Incl. Electronic Paper Дефинирането На Контрола в Контекста На Счетоводното Отчитане На Бизнескомбинациите (The Definition of Control in the Context of Accounting for Business Combinations)
«Наука в современном мире» (Science in the modern world), No. 1 / 2016 41 ,
Atanas Tsvyatkov Atanasov
University of Economics - Varna
Date Posted: August 09, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper Выбор Оптимальной Скорости Морского Грузового Судна (The Choice of the Optimal Speed of the Sea Cargo Ship)
S. A. Smolyak
Russian Academy of Sciences (RAS) - Central Economics and Mathematics Institute
Date Posted: December 28, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Властоментальность: К Вопросу Об Определении Объекта Исследований ('Governmentality' in Russian: The Concept and the Research Domain)
Политическая концептология: журнал метадисциплинарных исследований. 2014. № 2. С. 20-24. (THE POLITICAL CONCEPTOLOGY: JOURNAL OF METADISCIPLINARY RESEARCH. 2014. No 2. P. 20-24.),
Olga N. Volkova
National Research University Higher School of Economics
Date Posted: May 31, 2014
Last Revised: December 22, 2014
Accepted Paper Series
14 downloads

Incl. Electronic Paper ¿Es La Mcvl Representativa De Las Prestaciones Del Sistema Público De Pensiones? (Is the Continuous Sample of Working Lives (CSWL) Representative of the Benefits Provided by the Spanish Public Pension System?)
Hacienda Pública Española/Review of Public Economics, Forthcoming,
Juan Manuel Pérez Salamero González, Marta Regúlez-Castillo and Carlos Vidal-Meliá
University of Valencia - Department of Financial Economics, Universidad del País Vasco (UPV/EHU) - Department of Applied Economics III (Econometrics and Statistics) and University of Valencia - Department of Financial Economics
Date Posted: January 13, 2015
Last Revised: September 04, 2015
Accepted Paper Series
45 downloads

Incl. Electronic Paper Zakat Accounting: Metaphor and Accounting Treatment for Business Organization
MPRA Paper No. 74782, 4th International Conference on Islamic Economics and Business (ICONIES), October 24, 2016.
Aan Jaelani
IAIN Syekh Nurjati Cirebon (State Islamic Institute Syekh Nurjati Cirebon)
Date Posted: September 26, 2016
Last Revised: January 12, 2017
Working Paper Series
46 downloads

Your Governance or Mine?
Australian Accounting Review, 21, 406-417. (DOI: 10.1111/j.1835-2561.2011.00147.x)
Andrew Ferguson, Matthew Grosse, Stephen Kean and Tom Scott
University of Technology, Sydney - Discipline of Accounting, University of Technology Sydney (UTS) - School of Accounting, University of Otago and University of Auckland
Date Posted: August 09, 2013
Accepted Paper Series

Incl. Electronic Paper Your Gain My Pain? The Effects of Accounting Information in Uncertain Negotiations
Samy Essa, Henri C. Dekker and Tom Groot
University of Twente, VU University Amsterdam - Department of Accounting and VU University Amsterdam - Amsterdam Research Center in Accounting
Date Posted: April 14, 2016
Working Paper Series
55 downloads

Incl. Electronic Paper Yahoo Finance Search and Earnings Announcements
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: July 09, 2016
Working Paper Series
213 downloads

XBRL: An Impacts Framework and Research Challenge
Journal of Emerging Technologies in Accounting, Vol. 3, pp. 97-116, 2006
Amelia A. Baldwin, Carol E. Brown and Brad S. Trinkle
University of Arkansas at Fort Smith, Oregon State University - College of Business and Mississippi State University - School of Accountancy
Date Posted: October 19, 2007
Accepted Paper Series

XBRL: An (Open) Source of Enlightenment or Disillusion?
European Accounting Review, Vol. 16, No. 3, pp. 585-623, 2007
Joanne Locke and Alan D. Lowe
University of Waikato and University of Waikato
Date Posted: June 28, 2007
Last Revised: November 11, 2007
Accepted Paper Series

Incl. Electronic Paper XBRL, Excel or PDF? The Effects of Technology Choice on the Analysis of Financial Information
CAAA Annual Conference 2011
Diane Joyce Janvrin, Robert E. Pinsker and Maureen Mascha
Iowa State University - Department of Accounting and Finance, Florida Atlantic University and Marquette University
Date Posted: January 14, 2011
Working Paper Series
432 downloads

Incl. Electronic Paper XBRL and Interoperability of Financial Statements in the U.S.
Hongwei (Harry) Zhu and Harris Wu
University of Massachusetts Lowell and Old Dominion University
Date Posted: April 01, 2010
Working Paper Series
460 downloads

Incl. Electronic Paper Współczynnik Przejęcia Niezbędnym Parametrem Oceny IPO (Takeover Ratio as the Parameter to Evaluate IPO)
Tadeusz Dudycz
Wroclaw University of Technology
Date Posted: January 19, 2013
Last Revised: April 04, 2013
Working Paper Series
34 downloads

Write-Offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives
European Accounting Review, Vol. 22, No. 1, 117-150, 2013, DOI: 10.1080/09638180.2012.661938
Urska Kosi and Aljosa Valentincic
Independent and University of Ljubljana - Faculty of Economics
Date Posted: December 21, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Write-Down Timeliness, Line-of-Business Disclosures and Investors' Interpretations of Segment Divestiture Announcements
Journal of Business Finance & Accounting, Vol. 31, No. 9-10, pp. 1261-1299, November 2004
Denton Collins and Steven L. Henning
Texas Tech University - School of Accounting and Southern Methodist University
Date Posted: November 29, 2004
Accepted Paper Series
15 downloads

Would Requiring Ex-Post Earnings Revisions Reduce Earnings Manipulation?
Lou X. Orchard
Wichita State University
Date Posted: June 22, 2006
Working Paper Series

Incl. Electronic Paper Worldscope meets Compustat: A Comparison of Financial Databases
Niels Ulbricht and Christian Weiner
University of Mannheim - Department of Business Administration and Finance and Humboldt University of Berlin - School of Business and Economics
Date Posted: December 20, 2005
Working Paper Series
1065 downloads

Incl. Electronic Paper Working on the Weekend: Do Analysts Strategically Time the Release of Their Recommendation Revisions?
Lynn L. Rees, Nathan Y. Sharp and Paul A. Wong
Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and University of California, Davis - Graduate School of Management
Date Posted: November 15, 2013
Last Revised: April 06, 2016
Working Paper Series
231 downloads

Incl. Electronic Paper Working Capital, Profitability, Liquidity and Solvency of Healthcare Insurance Companies
BBR - Brazilian Business Review, v. 7, n. 2, Vitória-ES, May - August 2010, pp. 37 - 59, ISSN 1808-2386,
Andre Guimaraes and Valcemiro Nossa
Pace University - Lubin School of Business and affiliation not provided to SSRN
Date Posted: July 28, 2012
Accepted Paper Series
602 downloads

Working Capital Management Policies of Listed Companies in the Tehran Stock Exchange
International Business Management, 10(15), 2016, DOI: 10.3923/ibm.2016.3108.3112
Dr Ebrahim Mansoori and Omid Mansouri
Islamic Azad University, Mahabad Branch and Islamic Azad University (IAU), Mahabad Branch
Date Posted: August 25, 2016
Accepted Paper Series

Incl. Electronic Paper Working Capital Management and Financial Planning (Administración del Capital de Trabajo y Planeación Financiera) (Spanish)
Ignacio Velez-Pareja and Miguel Ricardo Davila
Grupo Consultor CAV Capital Advisory & Valuation and Pontifical University Javeriana Cali
Date Posted: February 15, 2011
Last Revised: September 22, 2011
Working Paper Series
1206 downloads

Incl. Electronic Paper Working Capital Management (Slides)
Ignacio Velez-Pareja
Grupo Consultor CAV Capital Advisory & Valuation
Date Posted: July 23, 2010
Last Revised: February 26, 2013
Working Paper Series
751 downloads

Working Capital Leverage: A Conceptual Critique and Modified Formulation
International Journal of Management Research and Business Strategy ( IJMRBS ), Vol. 2, Issue 2, April 2013
Sandip Sinha
Dwijendralal College
Date Posted: June 12, 2011
Last Revised: July 06, 2013
Accepted Paper Series

Incl. Electronic Paper Working Capital Finance and Entrepreneurship Business Growth in Nigeria
Godwin Emmanuel Oyedokun
OGE Professional Services Ltd
Date Posted: November 05, 2016
Working Paper Series
28 downloads


 

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