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Incl. Fee Electronic Paper Do Financial Analysts Perform a Monitoring Role in China? Evidence from Modified Audit Opinions
Abacus, Vol. 52, Issue 3, pp. 473-500, 2016
Jiandong Chen, Rong Ding, Wenxuan Hou and Sofia Johan
Southwestern University of Finance and Economics, University of Warwick - Warwick Business School, University of Edinburgh - Business School and York University - Schulich School of Business
Date Posted: September 09, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Financial Reporting Quality and External Debt Financing Constraints: The Case of Privately Held Firms
Abacus, Vol. 52, Issue 3, pp. 351-373, 2016
Shujun Ding, Mingzhi Liu and Zhenyu Wu
University of Ottawa - Telfer School of Management, University of Manitoba and University of Manitoba
Date Posted: September 09, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Institutional Arrangements and Government Audit Independence in China
Abacus, Vol. 52, Issue 3, pp. 532-567, 2016
Jason Zezhong Xiao, Suchang Yang, Xinmin Zhang and Michael Firth
Cardiff University, Lanzhou University, University of International Business and Economics (UIBE) - Business School and Lingnan University - Department of Finance and Insurance
Date Posted: September 09, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Internal Control Deficiency Disclosures Among Chinese Reverse Merger Firms
Abacus, Vol. 52, Issue 3, pp. 441-472, 2016
Juan Mao and Michael Ettredge
University of Texas at San Antonio - Department of Accounting and University of Kansas - School of Business
Date Posted: September 09, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Pay Gap and Performance in China
Abacus, Vol. 52, Issue 3, pp. 501-531, 2016
Rajiv D. Banker, Danlu Bu and Mihir N. Mehta
Temple University - Department of Accounting, Southwestern University of Finance and Economics (SWUFE) - School of Business Administration and University of Michigan, Stephen M. Ross School of Business
Date Posted: September 09, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Social Trust and Bank Loan Financing: Evidence from China
Abacus, Vol. 52, Issue 3, pp. 374-403, 2016
Deqiu Chen, Xuejiao Liu and Cong Wang
University of International Business and Economics (UIBE) - Business School, University of International Business and Economics and The Chinese University of Hong Kong (CUHK) - Department of Finance
Date Posted: September 09, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Consequences of Increasing the Scope of Managerial Judgement in Accounting Standards
Abacus, Vol. 52, Issue 3, pp. 404-440, 2016
Wei Zhou, Liansheng Wu and Hong Wang
Southwestern University of Finance and Economics (SWUFE), Peking University - Guanghua School of Management and Zhejiang Gongshang University (ZJGSU)
Date Posted: September 09, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Impact of Corporate Governance on Informative Earnings Management in the Chinese Market
Abacus, Vol. 52, Issue 3, pp. 568-609, 2016
Zhijun Lin, Ming Liu and Carlos Noronha
Hong Kong Baptist University, Hong Kong Baptist University (HKBU) - Department of Accountancy & Law and University of Macau
Date Posted: September 09, 2016
Accepted Paper Series

Incl. Fee Electronic Paper A Note on Assessing the Relation between CEO Characteristics and Stock Performance: Alpha Above Replacement
Accounting & Finance, Vol. 56, Issue 3, pp. 787-802, 2016
Brett C. Olsen, Sanjay R. Sisodiya and Judith Swisher
University of Idaho, Department of Business, University of Idaho and Western Michigan University - Department of Finance & Commercial Law
Date Posted: September 02, 2016
Accepted Paper Series

Incl. Fee Electronic Paper A State‐Price Volatility Index for China's Stock Market
Accounting & Finance, Vol. 56, Issue 3, pp. 607-626, 2016
Michael J. O'Neill, Kent Wang and Zhangxin Frank Liu
University of Queensland - Business School, University of Queensland and The University of Western Australia Business School
Date Posted: September 02, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Determinants of the Levels and Changes in Non‐Executive Director Compensation
Accounting & Finance, Vol. 56, Issue 3, pp. 627-667, 2016
Martin Bugeja, Stephanie Fohn and Zoltan Matolcsy
University of Technology, Sydney, University of Technology Sydney (UTS) and University of Technology, Sydney
Date Posted: September 02, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Do Investors Misprice Components of Net Periodic Pension Cost?
Accounting & Finance, Vol. 56, Issue 3, pp. 845-878, 2016
Yong-Chul Shin and Kun Yu
University of Massachusetts Boston and University of Massachusetts Boston
Date Posted: September 02, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Effect of Fund Size on the Performance of Australian Superannuation Funds
Accounting & Finance, Vol. 56, Issue 3, pp. 695-725, 2016
James R. Cummings
Macquarie University, Faculty of Business and Economics
Date Posted: September 02, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Information Diffusion and the Predictability of New Zealand Stock Market Returns
Accounting & Finance, Vol. 56, Issue 3, pp. 749-785, 2016
Hai Lin and Daniel Quill
Victoria University of Wellington - School of Economics & Finance and AMP Services (NZ) Limited
Date Posted: September 02, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Determinants and Market Reaction to Open Briefings: An Investor Relations Option and Evidence on the Effectiveness of Disclosure
Accounting & Finance, Vol. 56, Issue 3, pp. 803-843, 2016
Andrew Ferguson and Tom Scott
University of Technology, Sydney - Discipline of Accounting and University of Auckland
Date Posted: September 02, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Impact of Sentiment on Price Discovery
Accounting & Finance, Vol. 56, Issue 3, pp. 669-694, 2016
Jeffrey Coulton, Tami Dinh and Andrew B. Jackson
UNSW Business School, University of St. Gallen, Institute of Accounting, Control, Auditing and UNSW Australia Business School, School of Accounting
Date Posted: September 02, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Real Effects of Corporate Fraud: Evidence from Class Action Lawsuits
Accounting & Finance, Vol. 56, Issue 3, pp. 879-911, 2016
Qingbo Yuan and Yunyan Zhang
University of Melbourne and University of Melbourne
Date Posted: September 02, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Volatility of Comprehensive Income and its Association with Market Risk
Accounting & Finance, Vol. 56, Issue 3, pp. 727-748, 2016
Shahwali Khan and Michael E. Bradbury
Institute of Management Sciences - Peshawar and Massey University
Date Posted: September 02, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Does the Riskiness of R&D Outweigh its Benefits? The Perspective of US Private Lenders
Journal of Business Finance & Accounting, Vol. 43, Issue 5-6, pp. 654-692, 2016
Mustafa Ciftci and Masako N. Darrough
American University of Sharjah - School of Business and Management and City University of New York - Baruch College - Stan Ross Department of Accountancy
Date Posted: July 29, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Market Reaction to Seasoned Offerings in China
Journal of Business Finance & Accounting, Vol. 43, Issue 5-6, pp. 597-653, 2016
Jia Liu, Saeed Akbar, Syed Zulfiqar Ali Shah, Dayong Zhang and Dong Pang
University of Salford, University of Liverpool - Accounting and Finance Division, University of Warwick - Warwick Business School, Southwestern University of Finance and Economics (SWUFE) - Research Institute of Economics & Management and The University of Bedfordshire
Date Posted: July 29, 2016
Accepted Paper Series

Incl. Fee Electronic Paper S&P 500 Membership and Managers’ Supply of Conservative Financial Reports
Journal of Business Finance & Accounting, Vol. 43, Issue 5-6, pp. 543-571, 2016
Gregory W. Martin, Wayne B. Thomas and Matthew M. Wieland
University of North Carolina (UNC) at Charlotte - Department of Accounting, University of Oklahoma - Michael F. Price College of Business and Miami University of Ohio - Department of Accountancy
Date Posted: July 29, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Choice of Debt Source by UK Firms
Journal of Business Finance & Accounting, Vol. 43, Issue 5-6, pp. 729-764, 2016
Andrew P. Marshall, Laura McCann and Patrick McColgan
University of Strathclyde - Strathclyde Business School, University of Aberdeen and University of Strathclyde
Date Posted: July 29, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Effect of Regulations on Pension Risk Shifting: Evidence from the US and Europe
Journal of Business Finance & Accounting, Vol. 43, Issue 5-6, pp. 765-799, 2016
Yanling Guan and Daphne Lui
Hong Kong Baptist University (HKBU) - Department of Accountancy & Law and ESSEC Business School
Date Posted: July 29, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Role of Collateral in the Credit Acquisition Process: Evidence from SME Lending
Journal of Business Finance & Accounting, Vol. 43, Issue 5-6, pp. 693-728, 2016
Fábio Duarte, Ana Paula Matias Gama and José Paulo Esperança
University of the Interior of Beira, University of Beira Interior and University Institute of Lisbon (IUL)
Date Posted: July 29, 2016
Accepted Paper Series

Incl. Fee Electronic Paper The Volatility of Return Revisions and Financial Statement Literacy in Emerging Markets: The Case of Cross‐Listed Chinese Firms
Journal of Business Finance & Accounting, Vol. 43, Issue 5-6, pp. 572-596, 2016
Jeffrey L. Callen, Karen Lai and Steven X. Wei
University of Toronto - Rotman School of Management, Monash University - Department of Accounting and Hong Kong Polytechnic University - Faculty of Business
Date Posted: July 29, 2016
Accepted Paper Series

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
City University of New York (CUNY) - Stan Ross Department of Accountancy 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
1 downloads

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
1 downloads

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
The University of Auckland, University of Queensland - Business School and Queensland University of Technology - School of Accountancy
Date Posted: June 03, 2016
Accepted Paper Series
1 downloads

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 - 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


 

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