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Incl. Fee Electronic Paper Audit Partner Disciplinary Actions and Financial Restatements
Abacus, Vol. 52, Issue 2, pp. 286-318, 2016
Wen-Jing Chang , Yahn-Shir Chen , Ling-Tai Lynette Chou and Chia‐Hui Ko
National Changhua University of Education , National Yunlin University of Science and Technology , National Chengchi University (NCCU) - College of Commerce and Deloitte Touche Tohmatsu
Date Posted: June 14, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Disclosure and the Cost of Capital: A Survey of the Theoretical Literature
Abacus, Vol. 52, Issue 2, pp. 221-258, 2016
Jeremy Bertomeu and Edwige Cheynel
CUNY Baruch College and Columbia Business School - Accounting, Business Law & Taxation
Date Posted: June 14, 2016
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Does the XBRL Reporting Format Provide Incremental Information Value? A Study Using XBRL Disclosures During the Voluntary Filing Program
Abacus, Vol. 52, Issue 2, pp. 259-285, 2016
Jap Efendi , Jin Dong Park and Chandra Subramaniam
University of Texas at Arlington , Towson University and University of Texas at Arlington - Department of Accounting
Date Posted: June 14, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Significance Testing: We Can Do Better
Abacus, Vol. 52, Issue 2, pp. 319-342, 2016
Thomas R. Dyckman
Cornell University - Department of Accounting
Date Posted: June 14, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Environmental Audits and Third Party Certification of Management Practices: Firms’ Motives, Audit Orientations, and Satisfaction with Certification
International Journal of Auditing, Vol. 20, Issue 2, pp. 202-210, 2016
Daniel Prajogo , Pavel Castka , Daphne W. Yiu , Andy C.L. Yeung and Kee‐hung Lai
Monash University , Monash University - Department of Management , Chinese University of Hong Kong (CUHK) , Hong Kong Polytechnic University - Department of Logistics and Maritime Studies and Hong Kong Polytechnic University - Department of Logistics and Maritime Studies
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Adoption of Sarbanes‐Oxley Act in China: Antecedents and Consequences of Separate Auditing
International Journal of Auditing, Vol. 20, Issue 2, pp. 108-118, 2016
Jidong Zhang and Jing Han
California State University, Fullerton and California State University, Fullerton
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Audit Committee Charter Scope: Determinants and Effects on Audit Committee Effort
International Journal of Auditing, Vol. 20, Issue 2, pp. 119-132, 2016
Falko Böhm , Laury H. Bollen and Harold F. D. Hassink
Maastricht University , Maastricht University and University of Maastricht
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Audit Quality Perception: Beyond the 'Role‐Perception Gap'
International Journal of Auditing, Vol. 20, Issue 2, pp. 186-201, 2016
Nathalie Gonthier‐Besacier , Géraldine Hottegindre and Sandrine Fine‐Falcy
Université Grenoble Alpes , EMLYON Business School and Université Grenoble Alpes
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Bank Directors’ Perceptions of Expanded Auditor's Reports
International Journal of Auditing, Vol. 20, Issue 2, pp. 158-174, 2016
Pran Krishansing Boolaky and Reiner Quick
Griffith University and Darmstadt University of Technology
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Business Group Affiliation, Board Quality and Audit Pricing Behavior: Evidence from Indian Companies
International Journal of Auditing, Vol. 20, Issue 2, pp. 133-148, 2016
Shireenjit Johl , Arifur Khan , Nava Subramaniam and Mohammad Badrul Muttakin
Deakin University , Deakin University - School of Accounting, Economics and Finance , RMIT University - School of Accounting and Law and Deakin University
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Editorial: Regulating Audit Quality – Ramifications and Research Opportunities
International Journal of Auditing, Vol. 20, Issue 2, pp. 105-107, 2016
Robyn Moroney
Monash University
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Modified Audit Reports in the Case of Joint Municipal Authorities: Empirical Evidence from Finland
International Journal of Auditing, Vol. 20, Issue 2, pp. 149-157, 2016
Mikko Paananen
Lappeenranta University of Technology (LUT)
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Impact of Section 302 and 404(B) Internal Control Disclosures on Prospective Investors' Judgments and Decisions: An Experimental Study
International Journal of Auditing, Vol. 20, Issue 2, pp. 175-185, 2016
Bryan K. Church and Arnold Schneider
Georgia Institute of Technology - Accounting Area and Georgia Institute of Technology - Accounting Area
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper CEO Inside Debt and Investment‐Cash Flow Sensitivity
Accounting & Finance, Vol. 56, Issue 2, pp. 423-443, 2016
Jianlei Han and Zheyao Pan
University of Queensland, Business School and University of Queensland, Business School
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Investor Mood and the Determinants of Stock Prices: An Experimental Analysis
Accounting & Finance, Vol. 56, Issue 2, pp. 445-478, 2016
Noel Harding and Wen He
University of New South Wales (UNSW) and UNSW Business School
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Momentum in Australian Style Portfolios: Risk or Inefficiency?
Accounting & Finance, Vol. 56, Issue 2, pp. 333-361, 2016
H. Chan and Paul Docherty
University of Melbourne - Department of Finance and University of Newcastle (Australia)
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper S&P 500 Index Addition, Liquidity Management and Tobin's Q
Accounting & Finance, Vol. 56, Issue 2, pp. 479-508, 2016
Petya Platikanova
ESADE - Ramon Llull University
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Sarbanes–Oxley Act and Patterns in Stock Returns Around Executive Stock Option Exercise Disclosures
Accounting & Finance, Vol. 56, Issue 2, pp. 297-332, 2016
Eli Bartov and Lucile Faurel
NYU Stern School of Business and Arizona State University
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Standard Business Reporting in Australia: Efficiency, Effectiveness, or Both?
Accounting & Finance, Vol. 56, Issue 2, pp. 509-544, 2016
David Robb , Fiona H. Rohde and Peter Green
University of Auckland , University of Queensland - Business School and Queensland University of Technology - School of Accountancy
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Australian Asset‐Pricing Debate
Accounting & Finance, Vol. 56, Issue 2, pp. 393-421, 2016
Robert B. Durand , Manapon Limkriangkrai and Daniel Chai
Curtin University of Technology - School of Economics and Finance - Department of Finance and Banking , Monash University and Monash University
Date Posted: June 03, 2016
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper The Illusion of No Control: Management Control Systems Facilitating Autonomous Motivation in University Research
Accounting & Finance, Vol. 56, Issue 2, pp. 577-604, 2016
Nicole Sutton and David Andrew Brown
University of Technology Sydney (UTS) and University of Technology Sydney (UTS) - School of Accounting
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Role of Political Uncertainty in Australian Financial Markets
Accounting & Finance, Vol. 56, Issue 2, pp. 545-575, 2016
Lee A. Smales
Curtin University of Technology - School of Economics and Finance
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Why Do Analysts Issue Forecast Revisions Inconsistent with Prior Stock Returns? Determinants and Consequences
Accounting & Finance, Vol. 56, Issue 2, pp. 363-391, 2016
Xiaobo Dong , Kuan-Chen Lin and Roger C. Graham Jr.
University of Houston at Victoria , Oregon State University and Oregon State University
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Corporate Governance, Companies’ Disclosure Practices and Market Transparency: A Cross Country Study
Journal of Business Finance & Accounting, Vol. 43, Issue 3-4, pp. 263-297, 2016
Wendy Beekes , Philip R. Brown , Wenwen Zhan and Qiyu Zhang
Lancaster University - Department of Accounting and Finance , UWA Business School, M250 , Lancaster University and Lancaster University Management School
Date Posted: April 29, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Do Women and Ethnic Minority Directors Influence Firm Value? Evidence from Post‐Apartheid South Africa
Journal of Business Finance & Accounting, Vol. 43, Issue 3-4, pp. 370-413, 2016
Ernest Gyapong , Reza Monem and Fang Hu
Griffith University - Griffith Business School , Griffith University - Griffith Business School and Griffith University - The Department of Accounting, Finance & Economics
Date Posted: April 29, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Multidimensional Competition and Corporate Disclosure
Journal of Business Finance & Accounting, Vol. 43, Issue 3-4, pp. 298-328, 2016
Flora Muiño and Manuel Núñez Nickel
Universidade da Coruña and Universidad Carlos III de Madrid - Department of Business Economics
Date Posted: April 29, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Non‐Compliance in Executive Compensation Disclosure: The Brazilian Experience
Journal of Business Finance & Accounting, Vol. 43, Issue 3-4, pp. 329-369, 2016
Cristiano M. Costa , Fernando Caio Galdi , Fabio Y. S. Motoki and Juan Manuel Sanchez
University of Vale do Rio dos Sinos (Unisinos) , Fundacao Instituto Capixaba de Pesquisas em Contabilidade, Economia e Financas (FUCAPE) , Universidade Federal do Espirito Santo and Texas Tech University
Date Posted: April 29, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Stock Recommendations for Politically Connected Firms
Journal of Business Finance & Accounting, Vol. 43, Issue 3-4, pp. 448-486, 2016
Elio Alfonso
Florida International University
Date Posted: April 29, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Impact of Dividend Covenants on Investment and Operating Performance
Journal of Business Finance & Accounting, Vol. 43, Issue 3-4, pp. 414-447, 2016
Boochun Jung , Woo-Jong Lee and Yanhua Sunny Yang
University of Hawaii - School of Accountancy , Seoul National University and University of Connecticut - School of Business
Date Posted: April 29, 2016
Accepted Paper Series

Incl. Fee Electronic Paper What Drives Target Price Forecasts and Their Investment Value?
Journal of Business Finance & Accounting, Vol. 43, Issue 3-4, pp. 487-510, 2016
Zhi Da , Keejae P. Hong and Sangwoo Lee
University of Notre Dame - Mendoza College of Business , University of North Carolina at Charlotte - Department of Accounting and Loyola University Maryland
Date Posted: April 29, 2016
Accepted Paper Series

Incl. Fee Electronic Paper A Structural Accounting Framework for Estimating the Expected Rate of Return on Equity
Abacus, Vol. 52, Issue 1, pp. 176-210, 2016
Demetris Christodoulou , Colin Clubb and Stuart McLeay
University of Sydney Business School , University of London - King's College London - Department of Management and University of Sydney Business School
Date Posted: April 20, 2016
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Accounting Valuation and Cost of Equity Capital Dynamics
Abacus, Vol. 52, Issue 1, pp. 5-25, 2016
Jeffrey L. Callen
University of Toronto - Rotman School of Management
Date Posted: April 20, 2016
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Asymmetric Persistence and the Market Pricing of Accruals and Cash Flows
Abacus, Vol. 52, Issue 1, pp. 140-165, 2016
Theodosia Konstantinidi , Arthur G. Kraft and Peter F. Pope
City University London - Sir John Cass Business School , City University London - Cass Business School and London School of Economics
Date Posted: April 20, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Diagnostics to Evaluate Cost of Capital Measures. Discussion of Christodoulou Et Al
Abacus, Vol. 52, Issue 1, pp. 211-219, 2016
Jeremy Bertomeu
CUNY Baruch College
Date Posted: April 20, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Equity Value as a Function of (Eps1, Eps2, Dps1, Bvps, Beta): Concepts and Realities
Abacus, Vol. 52, Issue 1, pp. 70-99, 2016
James A. Ohlson and Erik Johannesson
Hong Kong Polytechnic University - School of Accounting and Finance and Columbia University - Columbia Business School
Date Posted: April 20, 2016
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Review of Recent Research on Improving Earnings Forecasts and Evaluating Accounting‐Based Estimates of the Expected Rate of Return on Equity Capital
Abacus, Vol. 52, Issue 1, pp. 35-58, 2016
Peter D. Easton and Steven J. Monahan
University of Notre Dame - Department of Accountancy and INSEAD
Date Posted: April 20, 2016
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Valuation: Accounting for Risk and the Expected Return
Abacus, Vol. 52, Issue 1, pp. 106-130, 2016
Stephen H. Penman
Columbia Business School - Department of Accounting
Date Posted: April 20, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Abnormal Returns from Takeover Prediction Modelling: Challenges and Suggested Investment Strategies
Journal of Business Finance & Accounting, Vol. 43, Issue 1-2, pp. 66-97, 2016
Jo Danbolt , Antonios Siganos and Abongeh A. Tunyi
University of Edinburgh Business School , University of Glasgow and Liverpool Hope University
Date Posted: March 21, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Analyst Report Readability and Stock Returns
Journal of Business Finance & Accounting, Vol. 43, Issue 1-2, pp. 98-130, 2016
Chia‐Chun Hsieh , Kai Wai Hui and Yao Zhang
National Chung Cheng University , Hong Kong University of Science & Technology (HKUST) - Department of Accounting and Tongji University - Accounting Department
Date Posted: March 21, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Bank Liquidity Creation and Risk‐Taking: Does Managerial Ability Matter?
Journal of Business Finance & Accounting, Vol. 43, Issue 1-2, pp. 226-259, 2016
Panayiotis C. Andreou , Dennis Philip and Peter Paul Robejsek
Cyprus University of Technology , Durham University Business School and
Date Posted: March 21, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Corporate Social Performance, Competitive Advantage, Earnings Persistence and Firm Value
Journal of Business Finance & Accounting, Vol. 43, Issue 1-2, pp. 3-30, 2016
Alan Gregory , Julie M. Whittaker and Xiaojuan Yan
University of Exeter - Xfi Centre , University of Exeter Business School and University of Exeter
Date Posted: March 21, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Stock‐Based Compensation in a Concentrated Ownership Setting: An Empirical Investigation
Journal of Business Finance & Accounting, Vol. 43, Issue 1-2, pp. 131-157, 2016
Jiawen Liang and Chen‐Lung Chin
National Chengchi University (NCCU) - Department of Accounting and National Chengchi University
Date Posted: March 21, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Effects of Corporate and Country Sustainability Characteristics on the Cost of Debt: An International Investigation
Journal of Business Finance & Accounting, Vol. 43, Issue 1-2, pp. 158-190, 2016
Andreas G. F. Hoepner , Ioannis Oikonomou , Bert Scholtens and Michael Schröder
University of Reading - ICMA Centre , University of Groningen - Department of Finance & Accounting and Centre for European Economic Research (ZEW) - International Finance and Financial Management
Date Posted: March 21, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Market Response to Beating After‐Tax Earnings Targets Revisited Using Analysts’ Pre‐Tax Earnings Forecasts and Concurrent Tax Note Disclosures
Journal of Business Finance & Accounting, Vol. 43, Issue 1-2, pp. 31-65, 2016
Kathleen Herbohn , Irene Tutticci and Zhi Tan
University of Queensland - Business School , University of Queensland - Business School and University of Queensland - Business School
Date Posted: March 21, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Industry Expertise, Information Leakage and the Choice of M&A Advisors
Journal of Business Finance & Accounting, Vol. 43, Issue 1-2, pp. 191-225, 2016
Xin (Simba) Chang , Chander Shekhar , Lewis Tam and Jiaquan Yao
Cambridge Judge Business School , University of Melbourne , Faculty of Business Administration, University of Macau and Xiamen University - Wang Yanan Institute for Studies in Economics (WISE)
Date Posted: March 21, 2016
Accepted Paper Series

Incl. Fee Electronic Paper An Evaluation of Asset Impairments by Australian Firms and Whether They Were Impacted by AASB 136
Accounting & Finance, Vol. 56, Issue 1, pp. 259-288, 2016
David Bond , Brett J. Govendir and Peter Alfred Wells
University of Technology Sydney (UTS) , University of Technology Sydney (UTS) and University of Technology, Sydney - School of Accounting, Faculty of Business
Date Posted: March 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Discussion of ‘An Evaluation of Asset Impairments by Australian Firms and Whether They Were Impacted by AASB 136’
Accounting & Finance, Vol. 56, Issue 1, pp. 289-294, 2016
Zili Zhuang
The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Date Posted: March 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Discussion of ‘Unrealised Earnings, Dividends and Reporting Aggressiveness: An Examination of Firms’ Behavior in the Era of Fair Value Accounting'
Accounting & Finance, Vol. 56, Issue 1, pp. 251-257, 2016
Shiheng Wang
Hong Kong University of Science & Technology (HKUST)
Date Posted: March 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper IFRS Non‐GAAP Earnings Disclosures and Fair Value Measurement
Accounting & Finance, Vol. 56, Issue 1, pp. 59-97, 2016
Lance Malone , Ann Tarca and Marvin Wee
Commonwealth Bank of Australia , University of Western Australia and The University of Western Australia
Date Posted: March 03, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Longer Term Audit Costs of IFRS and the Differential Impact of Implied Auditor Cost Structures
Accounting & Finance, Vol. 56, Issue 1, pp. 165-203, 2016
Stephen Higgins , David H. Lont and Tom Scott
University of Otago , University of Otago - Department of Accountancy and Finance and University of Auckland
Date Posted: March 03, 2016
Accepted Paper Series
1 downloads


 

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