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Incl. Fee Electronic Paper Contracts for Dummies? The Performance of Investors in Contracts for Difference
Accounting & Finance, Vol. 54, Issue 3, pp. 965-997, 2014
Adrian D. Lee and Shan Choy
University of Technology, Sydney - Finance Discipline Group and University of Technology Sydney (UTS)
Date Posted: September 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Higher Moments and Beta Asymmetry: Evidence from Australia
Accounting & Finance, Vol. 54, Issue 3, pp. 779-807, 2014
Minh Phuong Doan , Chien‐Ting Lin and Michael Chng
Deakin University - School of Accounting, Economics and Finance , Deakin University - School of Accounting, Economics and Finance and Deakin University - School of Accounting, Economics and Finance
Date Posted: September 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Is Default Risk the Hidden Factor in Momentum Returns? Some Empirical Results
Accounting & Finance, Vol. 54, Issue 3, pp. 671-698, 2014
Isabel Abinzano , Luis Muga and Rafael Santamaria
Universidad Pública de Navarra , Universidad Publica de Navarra and Public University of Navarre
Date Posted: September 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Sticky Cost Behaviour: Evidence from Small and Medium Sized Companies
Accounting & Finance, Vol. 54, Issue 3, pp. 753-778, 2014
Nicola Dalla Via and Paolo Perego
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and Erasmus University Rotterdam (EUR)
Date Posted: September 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Influence of Ownership Structure, Analyst Following and Institutional Infrastructure on Stock Price Informativeness: International Evidence
Accounting & Finance, Vol. 54, Issue 3, pp. 885-919, 2014
Jeong‐Bon Kim , Li Jiang and Lei Pang
City University of Hong Kong (CityUHK) , Hong Kong Polytechnic University and Hong Kong Baptist University (HKBU)
Date Posted: September 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Market for Credit Default Swaps: New Insights into Investors' Use of Accounting Information?
Accounting & Finance, Vol. 54, Issue 3, pp. 847-883, 2014
Paul A. Griffin
University of California, Davis - Graduate School of Management
Date Posted: September 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Valuation Scepticism, Liquidity Benefits and Closed‐End Fund Premiums/Discounts: Evidence from Fair Value Disclosures
Accounting & Finance, Vol. 54, Issue 3, pp. 729-751, 2014
Charles P. Cullinan and Xiaochuan Zheng
Bryant University and Bryant University - Department of Accounting
Date Posted: September 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Are Multiple Directorships Beneficial in East Asia?
Accounting & Finance, Vol. 54, Issue 3, pp. 999-1032, 2014
Kin‐Wai Lee and Cheng-Few Lee
Nanyang Technological University (NTU) and Rutgers University, Newark, School of Business-Newark, Department of Finance & Economics
Date Posted: September 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Cross‐Region and Cross‐Sector Asset Allocation with Regimes
Accounting & Finance, Vol. 54, Issue 3, pp. 809-846, 2014
Paul Y. Dou , David Schneider , David R. Gallagher and Terry S. Walter
Macquarie University - Department of Marketing and Management , UniSuper Management Limited , UNSW Business School and University of Sydney
Date Posted: September 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Does Fundamental Indexation Lead to Better Risk‐Adjusted Returns? New Evidence from Australian Securities Exchange
Accounting & Finance, Vol. 54, Issue 3, pp. 699-728, 2014
Anup K. Basu and Brigette M. Forbes
Queensland University of Technology and Realindex Investments
Date Posted: September 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Does the Effect of Revealed Private Information on Initial Public Offering (IPO) First Trading Day Return Differ by IPO Market Heat?
Accounting & Finance, Vol. 54, Issue 3, pp. 921-964, 2014
Michael O'Connor Keefe
Victoria University of Wellington
Date Posted: September 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Arguments in Favour of Tax Neutral Cost Allocation
Abacus, Vol. 50, Issue 3, pp. 296-313, 2014
Niklas Lampenius and Tobias Buerkle
University of Hohenheim and Steuerberater Peter Buerkle (tax and business consulting)
Date Posted: September 17, 2014
Accepted Paper Series

Incl. Fee Electronic Paper How Top‐Down and Bottom‐Up Budgeting Affect Budget Slack and Performance Through Social and Economic Exchange
Abacus, Vol. 50, Issue 3, pp. 314-340, 2014
Stephan Kramer and Frank G. H. Hartmann
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Date Posted: September 17, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Modigliani and Miller Propositions: The History of a Failed Foundation for Corporate Finance?
Abacus, Vol. 50, Issue 3, pp. 279-295, 2014
Michael J. Dempsey
RMIT University - School of Economics, Finance, and Marketing
Date Posted: September 17, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Unintended Consequences of Changing Accounting Standards: The Case of Fair Value Accounting and Mandatory Dividends
Abacus, Vol. 50, Issue 3, pp. 341-367, 2014
Igor Goncharov and Sander van Triest
Lancaster University - Department of Accounting and Finance and University of Amsterdam - Amsterdam Business School
Date Posted: September 17, 2014
Accepted Paper Series

Incl. Fee Electronic Paper CEO Risk Preference and Investing in R&D
Abacus, Vol. 50, Issue 3, pp. 245-278, 2014
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: September 17, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Are the Discounts in Seasoned Equity Offers Due to Inelastic Demand?
Journal of Business Finance & Accounting, Vol. 41, Issue 5-6, pp. 743-772, 2014
Seth Armitage , Dionysia Dionysiou and Angelica Gonzalez
University of Edinburgh , University of Stirling and University of Edinburgh
Date Posted: July 26, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Earnings Management Constraints and Classification Shifting
Journal of Business Finance & Accounting, Vol. 41, Issue 5-6, pp. 600-626, 2014
John L. Abernathy , Brooke Beyer and Eric T. Rapley
Kennesaw State University , Virginia Polytechnic Institute and State University and University of North Texas - Department of Accounting
Date Posted: July 26, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Earnings Quality Measures and Excess Returns
Journal of Business Finance & Accounting, Vol. 41, Issue 5-6, pp. 545-571, 2014
Pietro Perotti and Alfred Wagenhofer
University of Graz and University of Graz
Date Posted: July 26, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Lockup Agreements and Survival of UK IPOs
Journal of Business Finance & Accounting, Vol. 41, Issue 5-6, pp. 717-742, 2014
Wasim Ahmad and Ranko Jelic
Birmingham City University and University of Birmingham Business School
Date Posted: July 26, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Long‐Run Stock Performance and its Determinants for Asset Buyers
Journal of Business Finance & Accounting, Vol. 41, Issue 5-6, pp. 685-716, 2014
Sheng‐Syan Chen , Yong‐Chin Liu and I‐Ju Chen
National Taiwan University , Asia University and Yuan Ze University - College of Management
Date Posted: July 26, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Product Market Competition, Information and Earnings Management
Journal of Business Finance & Accounting, Vol. 41, Issue 5-6, pp. 572-599, 2014
Garen Markarian and Juan Santaló
Fundación Instituto de Empresa, S.L. - IE Business School and Fundación Instituto de Empresa, S.L.
Date Posted: July 26, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Rights Offerings and Expropriation by Controlling Shareholders
Journal of Business Finance & Accounting, Vol. 41, Issue 5-6, pp. 773-790, 2014
Wai Ming Fong and Kevin C.K. Lam
The Chinese University of Hong Kong (CUHK) - Department of Finance and The Chinese University of Hong Kong (CUHK) - School of Accountancy
Date Posted: July 26, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Stock Option Schedules and Managerial Opportunism
Journal of Business Finance & Accounting, Vol. 41, Issue 5-6, pp. 652-684, 2014
Linxiao Liu , Harrison Liu and Jennifer Yin
State University of West Georgia , University of Texas at San Antonio - Department of Accounting and University of Texas at San Antonio
Date Posted: July 26, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Market's Valuation of Fraudulently Reported Earnings
Journal of Business Finance & Accounting, Vol. 41, Issue 5-6, pp. 627-651, 2014
Kai Wai Hui , Clive S. Lennox and Guochang Zhang
Hong Kong University of Science & Technology - Department of Accounting , Nanyang Technological University and Hong Kong University of Science & Technology - Department of Accounting
Date Posted: July 26, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Visible Reserves in Banks – Determinants of Initial Creation, Usage and Contribution to Bank Stability
Journal of Business Finance & Accounting, Vol. 41, Issue 5-6, pp. 507-544, 2014
Sven Bornemann , Susanne Homölle , Carsten Hubensack , Thomas K. Kick and Andreas Pfingsten
University of Muenster - Finance Center Muenster , University of Rostock - Faculty of Business Administration, Economics and Social Sciences , University of Muenster - Finance Center Muenster , Deutsche Bundesbank and University of Münster - Finance Center Münster
Date Posted: July 26, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Audit Fees and IAS/IFRS Adoption: Evidence from the Banking Industry
International Journal of Auditing, Vol. 18, Issue 2, pp. 155-169, 2014
Mara Cameran and Pietro Perotti
Bocconi University - Department of Accounting and University of Graz
Date Posted: June 12, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Internal Control Quality, Egyptian Standards on Auditing and External Audit Delays: Evidence from the Egyptian Stock Exchange
International Journal of Auditing, Vol. 18, Issue 2, pp. 139-154, 2014
Hichem Khlif and Khaled Samaha
University of Monastir and American University in Cairo
Date Posted: June 12, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Probing the Discriminatory Power of Characteristics of Internal Audit Functions: Sorting the Wheat from the Chaff
International Journal of Auditing, Vol. 18, Issue 2, pp. 126-138, 2014
Rainer Lenz , Gerrit Sarens and Kenneth Edgar D'Silva
Louvain School of Management (UCL) , Université Catholique de Louvain and London South Bank University - Centre for Research in Accounting
Date Posted: June 12, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Improving the Efficiency and Effectiveness of Risk‐Based Internal Audit Engagements
International Journal of Auditing, Vol. 18, Issue 2, pp. 115-125, 2014
Philna Coetzee and Dave Lubbe
University of Pretoria and University of the Free State
Date Posted: June 12, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Effects of Personal and Organizational Factors on Role Ambiguity Amongst Internal Auditors
International Journal of Auditing, Vol. 18, Issue 2, pp. 105-114, 2014
Shabnam Fazli Aghghaleh , Zakiah Muhammaddun Mohamed and Azlina Ahmad
National University of Malaysia , National University of Malaysia - School of Accounting and Universiti Kebangsaan Malaysia
Date Posted: June 12, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Dependent on One But Vulnerable to Another: Opportunism Threats and Control Solutions for Customization Providers
Accounting & Finance, Vol. 54, Issue 2, pp. 591-624, 2014
VG Sridharan and Michelle M. S. Phang
Deakin University and Nanyang Technological University
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Fifty Years of Finance Research in the Asia Pacific Basin
Accounting & Finance, Vol. 54, Issue 2, pp. 335-363, 2014
Karen L. Benson , Robert W. Faff and Tom Smith
University of Queensland - Business School , University of Queensland and University of Queensland
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Accounting and Finance: Authorship and Citation Trends
Accounting & Finance, Vol. 54, Issue 2, pp. 441-465, 2014
Clive Gaunt
Queensland University of Technology - School of Accountancy
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Analysts' Forecasts Following Forced CEO Changes
Abacus, Vol. 50, Issue 2, pp. 146-173, 2014
Ka Wai (Stanley) Choi , Charlene Chen , Sue Wright and Hai Wu
Macquarie University - Department of Applied Finance and Actuarial Studies , Macquarie University, Faculty of Business and Economics , Macquarie University - Faculty of Business and Economics and Macquarie University - Department of Accounting and Finance
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Earnings Management of Initial Public Offering Firms: Evidence from Regulation Changes in China
Accounting & Finance, Vol. 54, Issue 2, pp. 505-537, 2014
Jianlei Liu , Konari Uchida and Ruidong Gao
Kyushu University , Kyushu University - Faculty of Economics and Waseda University
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper How Does Investor Relations Disclosure Affect Analysts' Forecasts?
Accounting & Finance, Vol. 54, Issue 2, pp. 365-391, 2014
Millicent Chang , Liyin Hooi and Marvin Wee
University of Western Australia , University of Western Australia and The University of Western Australia
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Insightful Insiders? Insider Trading and Stock Return Around Debt Covenant Violation Disclosures
Abacus, Vol. 50, Issue 2, pp. 117-145, 2014
Paul A. Griffin , David H. Lont and Kate McClune
University of California, Davis - Graduate School of Management , University of Otago - Department of Accountancy and Finance and University of Otago
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Is There Useful Information in the ‘Use of Proceeds’ Disclosures in IPO Prospectuses?
Accounting & Finance, Vol. 54, Issue 2, pp. 625-667, 2014
Anne Wyatt
University of Queensland
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Objective Estimation Versus Subjective Perceptions of Earnings Patterns and Post‐Earnings‐Announcement Drift
Accounting & Finance, Vol. 54, Issue 2, pp. 305-334, 2014
Allen W. Bathke Jr., Richard M. Morton , Matthew Notbohm and Tianming Zhang
Florida State University - College of Business , Florida State University - Department of Accounting , University of North Dakota and Florida State University - Department of Accounting
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Rating Migrations: The Effect of History and Time
Abacus, Vol. 50, Issue 2, pp. 174-202, 2014
Huong D. Dang and Graham Partington
University of Canterbury - Economics and Finance and University of Sydney - School of Business - Finance Discipline
Date Posted: June 05, 2014
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Risk Interpretation of the CAPM's Beta: Evidence from a New Research Method
Abacus, Vol. 50, Issue 2, pp. 203-226, 2014
Danielle Lyssimachou
City University London - Sir John Cass Business School
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Sources of Momentum Profits in International Stock Markets
Accounting & Finance, Vol. 54, Issue 2, pp. 567-589, 2014
Kyung‐In Park and Dongcheol Kim
Kyungpook National University and Korea University Business School
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Stock Weighting and Nontrading Bias in Estimated Portfolio Returns
Accounting & Finance, Vol. 54, Issue 2, pp. 467-503, 2014
Philip Gray
Monash University - Department of Accounting and Finance
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Association between Audit Committee Effectiveness and Audit Risk
Accounting & Finance, Vol. 54, Issue 2, pp. 393-418, 2014
Christine M. Contessotto and Robyn Moroney
Monash University and Monash University
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Implementation Effects of Expanded Consolidation: The Case of Consolidating Special Purpose Entities
Accounting & Finance, Vol. 54, Issue 2, pp. 539-566, 2014
Ting Luo and Terry Warfield
Tsinghua University and University of Wisconsin - Wisconsin School of Business
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Why are First‐Year Accounting Studies Inclusive?
Accounting & Finance, Vol. 54, Issue 2, pp. 419-439, 2014
Ian Peter Crawford and Zhiqi Wang
School of Management, University of Bath and Bath Spa University
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper ‘Different from What Has Hitherto Appeared on this Subject’: John Clark, Writing Master and Accomptant, 1738
Abacus, Vol. 50, Issue 2, pp. 227-244, 2014
John Richard Edwards
Accounting and Business History Research Group - Cardiff University - Cardiff Business School
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Managerial Ownership and Financial Analysts’ Information Environment
Journal of Business Finance & Accounting, Vol. 41, Issue 3-4, pp. 328-362, 2014
Sam Han , Justin Yiqiang Jin , Tony Kang and Gerald J. Lobo
Korea University Business School , McMaster University - DeGroote School of Business , McMaster University - DeGroote School of Business and University of Houston - C.T. Bauer College of Business
Date Posted: April 11, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Asset Liquidity and Stock Liquidity: International Evidence
Journal of Business Finance & Accounting, Vol. 41, Issue 3-4, pp. 435-468, 2014
Charlie Charoenwong , Beng Soon Chong and Yung Chiang Yang
Nanyang Technological University (NTU) , Nanyang Technological University (NTU) - Nanyang Business School and Queen's University Belfast
Date Posted: April 11, 2014
Accepted Paper Series


 

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