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SSRN eLibrary Search Results
JEL Code: M41
5,951,505 Total downloads
Showing Papers 881 - 930 of 12,523
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1 2 3 4 ... 251 | Next >
   

Incl. Electronic Paper The Relationship between the Management of Payables and the Return to Investors
Taryn Moodley, Mike Ward and Chris Muller
University of Pretoria - Gordon Institute of Business Science, University of Pretoria - Gordon Institute of Business Science and Independent
Date Posted: May 20, 2017
Working Paper Series
131 downloads

Incl. Electronic Paper Customer Concentration and Earnings Management: Evidence from the Sarbanes–Oxley Act
Ryoonhee Kim and Weiqing Luo
City University of Hong Kong and City University of Hong Kong
Date Posted: May 19, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper Does Litigation Encourage or Deter Real Earnings Management?
Sterling Huang, Sugata Roychowdhury and Ewa Sletten
Singapore Management University - School of Accountancy, Boston College and Boston College
Date Posted: May 18, 2017
Working Paper Series
13 downloads

Incl. Electronic Paper Are Internal Audits Associated with Reductions in Operating, Financial Reporting, and Compliance Risk?
Joseph V. Carcello, Marc Eulerich, Adi Masli and David A. Wood
University of Tennessee, University of Duisburg-Essen, Mercator School of Management, University of Arkansas - Sam M. Walton College of Business and Brigham Young University - School of Accountancy
Date Posted: May 18, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper Testing for Convexity Relevance: An IFRS 9 Cashflow Benchmark Test Proposal
Luigi A. Cefis
Intesa SanPaolo SpA
Date Posted: May 17, 2017
Working Paper Series
50 downloads

Incl. Electronic Paper Financial Reporting for Pollution Reduction Programs
Yonca Ertimur, Jennifer Francis, Amanda Gonzales and Katherine Schipper
University of Colorado at Boulder - Department of Accounting, Duke University, University of Nebraska at Lincoln and Duke University - Fuqua School of Business
Date Posted: May 17, 2017
Working Paper Series
7 downloads

Incl. Electronic Paper Why Do Accruals Predict Earnings?
Jonathan Lewellen and Robert J. Resutek
Dartmouth College - Tuck School of Business and University of Georgia - J.M. Tull School of Accounting
Date Posted: May 17, 2017
Working Paper Series
28 downloads

Accounting for Business Combinations and Takeover Premiums: Pre- and Post-IFRS
Australian Journal of Management, Vol. 42, No. 2, 2017
Martin Bugeja and Anna Loyeung
University of Technology, Sydney and University of Technology, Sydney - School of Accounting
Date Posted: May 16, 2017
Accepted Paper Series

Incl. Electronic Paper Entry Threats and Audit Fees: Evidence from the Merger of Professional Accounting Bodies in Canada
Stephanie F Cheng, Ole-Kristian Hope and Danqi Hu
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and Northwestern University - Kellogg School of Management
Date Posted: May 16, 2017
Working Paper Series
17 downloads

Incl. Electronic Paper Negotiated Bank Finance, Earning Quality and Firm Characteristics: Indian Evidence
Santanu K. Ganguli and Soumya Guha Deb
Xavier Institute of Management, Xavier University, Bhubaneswar, India (XIMB) and Xavier Institute of Management
Date Posted: May 16, 2017
Working Paper Series
7 downloads

Incl. Electronic Paper The Deferred Tax Asset Valuation Allowance and Firm Creditworthiness
Alexander Edwards
University of Toronto - Rotman School of Management
Date Posted: May 16, 2017
Last Revised: May 22, 2017
Working Paper Series
3 downloads

Who Influences the Design of Management Accounting Systems? An Exploratory Study
Australian Accounting Review, Forthcoming
Sophie Hoozée and Falconer Mitchell
Ghent University-Universiteit Gent - Department of Accountancy and Corporate Finance and University of Edinburgh
Date Posted: May 16, 2017
Accepted Paper Series

Incl. Electronic Paper Market Ambiguity and Individual Investor Information Demand
Rajib Hasan, Abdullah Kumas and Joyce van der Laan Smith
University of Houston, Clear Lake - School of Business, University of Richmond - Robins School of Business and University of Richmond
Date Posted: May 15, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper Unrealized Gains and Losses of Securities, Abnormal Returns, and Risk Sharing Among Keiretsu Firms
Akihiro Yamada and Ko Inaba
Chuo University - Faculty of Commerce and Chuo University
Date Posted: May 15, 2017
Last Revised: May 19, 2017
Working Paper Series
11 downloads

Incl. Electronic Paper Do Financial Analysts Generate Value-Relevant Interpretive Information from 10-K Filings?
Jamie Diaz, Kenneth Njoroge and Philip B. Shane
College of William and Mary, College of William and Mary - Mason School of Business and College of William & Mary
Date Posted: May 15, 2017
Working Paper Series
23 downloads

Loan Loss Provisioning and Income Smoothing in US Banks Pre and Post the Financial Crisis
International Review of Financial Analysis, Volume 25, Pages 64–72, December 2012
DOI: 10.1016/j.irfa.2012.06.007,

Heba Abou-El-Sood
Lancaster University - Management School
Date Posted: May 13, 2017
Accepted Paper Series

Incl. Electronic Paper The Importance of Information Asymmetry to Auditor Choice, Audit Fees, and Going Concern Opinions: Evidence from Exploiting Exogenous Shifts in Analyst Coverage
Joshua L. Gunn, Nicholas Hallman, Chan Li and Jeffrey Pittman
University of Pittsburgh - Katz Graduate School of Business, University of Texas at Austin - Department of Accounting, University of Pittsburgh - Katz Graduate School of Business and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Date Posted: May 13, 2017
Last Revised: May 14, 2017
Working Paper Series
31 downloads

Financial and Accounting Approaches to Definition of the Intangible Factors Impact on the Value of the Company (Фінансово-бухгалтерські підходи щодо визначення впливу нематеріальних факторів на вартість підприємства)
Boronos V., Aleksandrov V. & Plikus I. (2016) “Financial and accounting approaches to definition of the intangible factors impact on the value of the company”. Economic annals-xxi 160 (7-8): 121-125 ,
Iryna Plikus
Sumy State University
Date Posted: May 13, 2017
Accepted Paper Series

Incl. Electronic Paper Why are People Honest? Internal and External Motivations to Report Honestly
Pamela R. Murphy, Michael J. Wynes, Till-Arne Hahn and Patricia G. Devine
Queen's University - School of Business, Queen's University, Queen's University and University of Wisconsin - Madison
Date Posted: May 12, 2017
Working Paper Series
7 downloads

Incl. Electronic Paper Enhanced Business Reporting: Value Relevance and Determinants of Valuation-Related Disclosures
Journal of Intellectual Capital, Forthcoming
Christine Reitmaier and Wolfgang Schultze
University of Augsburg and University of Augsburg
Date Posted: May 11, 2017
Accepted Paper Series
24 downloads

The Impact of Mandatory IFRS Adoption on Investment Efficiency: Standards, Enforcement and Reporting Incentives
Ru Gao and Baljit K. Sidhu
The University of Queensland and UNSW Australia Business School, School of Accounting
Date Posted: May 11, 2017
Working Paper Series

Incl. Electronic Paper Economic Determinants and Consequences of the Proactive Disclosure of Internal Control Weaknesses and Remediation Progress in IPO
Sudipta Basu, Jagan Krishnan, Jong Eun Lee and Yinqi Zhang
Temple University - Department of Accounting, Temple University - Department of Accounting, Sungkyunkwan University and American University
Date Posted: May 11, 2017
Working Paper Series
20 downloads

Incl. Electronic Paper The Importance of Quantifying Uncertainty: Examining the Effects of Sensitivity Analysis and Audit Materiality Disclosures on Investors’ Judgments and Decisions
Aasmund Eilifsen, Erin Hamilton and William F. Messier Jr.
Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law, University of Nevada, Las Vegas and University of Nevada, Las Vegas - Department of Accounting
Date Posted: May 11, 2017
Working Paper Series
9 downloads

Incl. Electronic Paper Independent Analysts’ Estimates of Firm Value
Kristian D. Allee, Devon Erickson, Adam M. Esplin and Stephannie Larocque
University of Arkansas - Department of Accounting, Utah State University - Huntsman School of Business, University of Alberta - Department of Accounting and University of Notre Dame - Mendoza College of Business
Date Posted: May 11, 2017
Working Paper Series
18 downloads

Incl. Electronic Paper Non-GAAP Earnings: International Overview and Suggestions for Research
Ana Cristina Marques
Nova School of Business and Economics
Date Posted: May 11, 2017
Working Paper Series
39 downloads

Incl. Electronic Paper Mandatory IFRS Adoption and Changes in Default Prediction Accuracy
Elizabeth Gutierrez and Maria Vulcheva
Universidad de Chile and Florida International University
Date Posted: May 11, 2017
Working Paper Series
15 downloads

Focus on Dividend Practices of Omani Firms Questionnaire Survey Findings
Journal of Financial Management and Analysis, Vol. 29(2), 2016
Jasim Yusuf Ali Abdulla
Ahlia University
Date Posted: May 11, 2017
Accepted Paper Series

Incl. Electronic Paper Non-GAAP Reporting: Evidence from Academia and Current Practice
Dirk E. Black, Theodore E. Christensen, Jack T. Ciesielski Jr. and Benjamin C. Whipple
Tuck School of Business at Dartmouth, University of Georgia, R.G. Associates and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: May 11, 2017
Working Paper Series
24 downloads

Executive Compensation Disclosures: The Effect of Table Versus Formula Formats
Yifei Xia and Jun Han
Shanghai University of Finance and Economics and The University of Hong Kong
Date Posted: May 10, 2017
Working Paper Series

Incl. Electronic Paper Toward a Unified Theory of Materiality in Securities Law
Columbia Journal of Transnational Law, Forthcoming
Kurt S. Schulzke and Gerlinde Berger-Walliser
Kennesaw State University and University of Connecticut
Date Posted: May 10, 2017
Accepted Paper Series
15 downloads

Incl. Electronic Paper Have Estimates of Cost Stickiness Changed Across Listing Cohorts?
Thomas R. Loy and Sven Hartlieb
University of Bayreuth - Business Administration and University of Bamberg
Date Posted: May 10, 2017
Last Revised: May 11, 2017
Working Paper Series
15 downloads

Incl. Electronic Paper Strategic Valuation Management in Private Equity Fundraising
Carsten Bienz, Charlotte Wallem Rakner and Anne Therese Samdal Rasmussen
Norwegian School of Economics (NHH), affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: May 10, 2017
Working Paper Series
17 downloads

Do Peer Warnings Affect CEO Compensation?
Accounting Horizons, Forthcoming
Masako N. Darrough, Linna Shi and Ping Wang
City University of New York - Baruch College - Stan Ross Department of Accountancy, University of Cincinnati - Lindner College of Business and Pace University - Lubin School of Business
Date Posted: May 10, 2017
Accepted Paper Series

Incl. Electronic Paper Value Creation, Distribution, and Integrated Financial Reporting
Shyam Sunder
Yale University - School of Management
Date Posted: May 10, 2017
Last Revised: May 20, 2017
Working Paper Series
7 downloads

Incl. Electronic Paper The New Financial Reporting Regulatory Landscape and the Accounting Infrastructure: The Path Forward for Professional Accountants
The Cost and Management (Journal of the ICMAB, Dhaka; ISSN 1817-5090), Vol. 45, No. 2, pp. 14-24, March-April 2017
Swapan Kunar Bala
University of Dhaka
Date Posted: May 09, 2017
Working Paper Series
10 downloads

Incl. Electronic Paper Do Compensation Consultants Enable Higher CEO Pay? A Disclosure Rule Change as a Separating Device
Management Science, Forthcoming
Jenny Chu, Jonathan Faasse and P. Raghavendra Rau
University of Cambridge - Judge Business School, Independent and University of Cambridge
Date Posted: May 09, 2017
Accepted Paper Series
33 downloads

Incl. Electronic Paper The IFRS Option to Reclassify Financial Assets out of Fair Value in 2008: The Roles Played by Regulatory Capital and Too-Important-To-Fail Status
Review of Accounting Studies, Forthcoming
Peter Fiechter, Wayne R. Landsman, Ken V. Peasnell and Annelies Renders
University of Neuchatel - Institute of Financial Analysis, University of North Carolina Kenan-Flagler Business School, Lancaster University - Department of Accounting and Finance and Maastricht University
Date Posted: May 09, 2017
Accepted Paper Series
34 downloads

Incl. Electronic Paper Ползите при анализ на рентабилността по клиенти в хотелиерството (The Benefits of Customer Profitability Analysis in the Hospitality Industry)
Economics and Computer Science, Issue 1, Pages 21-41, 2017
Dragan Krassimirov Georgiev
University of Economics - Varna
Date Posted: May 09, 2017
Working Paper Series
3 downloads

The Valuation, Revenue Management, and Subsequent Financial Restatement of IPO Firms
Norman Massel, Jung Eun Park and Kenneth John Reichelt
Louisiana State University, Baton Rouge - Department of Accounting, Louisiana State University, Baton Rouge - Department of Accounting and Louisiana State University, Baton Rouge - Department of Accounting
Date Posted: May 09, 2017
Working Paper Series

Incl. Electronic Paper Accounting Quality, Information Risk and the Term Structure of Implied Volatility around Earnings Announcements
Research in International Business and Finance, Forthcoming
Seraina C. Anagnostopoulou and Andrianos E. Tsekrekos
ESCP Europe and Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: May 09, 2017
Accepted Paper Series
59 downloads

Incl. Electronic Paper Credit Information Sharing, Loan Loss Recognition Timeliness, and Financial Stability
Karthik Balakrishnan and Aytekin Ertan
London Business School and London Business School
Date Posted: May 08, 2017
Working Paper Series
29 downloads

Incl. Electronic Paper Los estudios de pensamiento contable y las alternativas metodológicas (Parte 1) (The Studies in Accounting Thought and the Methodological Alternatives (Part 1))
Nohora García
National University of Colombia
Date Posted: May 08, 2017
Working Paper Series
1 downloads

The Interplay between Forward-Looking Measures and Target Setting
Management Science, 2016
Jan Bouwens and Peter Kroos
Amsterdam Business School and University of Amsterdam - Amsterdam School of Business
Date Posted: May 05, 2017
Accepted Paper Series

Organization Identity and Earnings Manipulation
Accounting, Organizations and Society, Forthcoming
Margaret A. Abernethy, Jan Bouwens and Peter Kroos
University of Melbourne, Department of Accounting, Amsterdam Business School and University of Amsterdam - Amsterdam School of Business
Date Posted: May 05, 2017
Accepted Paper Series

Research Diversity in Accounting Doctoral Education: Survey Results from the German-Speaking Countries
Business Research, DOI: 10.1007/s40685-017-0046-y
Christoph Pelger and Markus Grottke
University of Innsbruck and Independent
Date Posted: May 05, 2017
Accepted Paper Series

Incl. Electronic Paper Universal Demand Laws and the Monitoring Demand for Accounting Conservatism
Feng Chen, Qingyuan Li and Li Xu
University of Toronto - Rotman School of Management, Wuhan University - School of Economics and Management and Washington State University, Vancouver
Date Posted: May 04, 2017
Last Revised: May 06, 2017
Working Paper Series
47 downloads

Incl. Electronic Paper Through the Eyes of the Founder: CEO Characteristics and Firms' Regulatory Filings
Bradley E. Hendricks, Mark H. Lang and Kenneth J. Merkley
University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School, University of North Carolina at Chapel Hill and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: May 04, 2017
Working Paper Series
76 downloads

Incl. Electronic Paper Did Firms Manage Earnings More Aggressively during the Financial Crisis?
Pandej Chintrakarn, Pornsit Jiraporn and Young Sang Kim
Mahidol University International College (MUIC), Pennsylvania State University - School of Graduate Professional Studies (SGPS) and Northern Kentucky University - Haile/US Bank College of Business
Date Posted: May 03, 2017
Working Paper Series
38 downloads

Financial Management Focus on 'Cold' Money via Conventional Financing Methods versus 'Hot' Money Flow through Informal Financing Methods: Case Studies
Journal of Financial Management and Analysis, 29(2):2016
M. R. K. Swamy
Om Sai Ram Centre for Financial Management Research
Date Posted: May 02, 2017
Accepted Paper Series

Incl. Electronic Paper Self-Regulation versus Statutory Regulation for Accounting Profession in Bangladesh: Some Relevant Issues
Swapan Kunar Bala
University of Dhaka
Date Posted: May 02, 2017
Working Paper Series
12 downloads


 

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