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Incl. Fee Electronic Paper A Note on Board Characteristics, Ownership Structure and Default Risk in Taiwan
Accounting & Finance, Vol. 55, Issue 1, pp. 57-74, 2015
Shu‐Mei Chiang , Huimin Chung and Chien‐Ming Huang
Lunghwa University of Science and Technology (LHU) , National Chiao-Tung University - Graduate Institute of Finance and Tamkang University - Banking & Finance
Date Posted: March 11, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Are Earnings Announced Early of Higher Quality?
Accounting & Finance, Vol. 55, Issue 1, pp. 187-212, 2015
Ho-Young Lee , Vivek Mande and Myungsoo Son
Yonsei University , California State University, Fullerton - Department of Accounting and California State University, Fullerton - Department of Accounting
Date Posted: March 11, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Are Imputation Credits Capitalised into Stock Prices?
Accounting & Finance, Vol. 55, Issue 1, pp. 241-277, 2015
Kai‐Wei (Shaun) Siau , Stephen Sault and Geoff Warren
Hong Leong Investment Bank , Australian National University (ANU) and Australian National University (ANU) - School of Finance & Applied Statistics
Date Posted: March 11, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Do Corporate Governance Recommendations Improve the Performance and Accountability of Small Listed Companies?
Accounting & Finance, Vol. 55, Issue 1, pp. 133-164, 2015
Jacqueline I. Christensen , Pamela Kent , James Routledge and Jenny Stewart
Bond University - Bond Business School , Bond University - Bond Business School , Bond University - Accounting and Griffith University - Griffith Business School
Date Posted: March 11, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Earnings Conservatism and Audit Committee Financial Expertise
Accounting & Finance, Vol. 55, Issue 1, pp. 279-310, 2015
Nigar Sultana and J‐L. W. Mitchell Van der Zahn
Curtin University and Curtin University of Technology - School of Accounting
Date Posted: March 11, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Individual Financial Risk Tolerance and the Global Financial Crisis
Accounting & Finance, Vol. 55, Issue 1, pp. 165-185, 2015
Paul Gerrans , Robert W. Faff and Neil Hartnett
University of Western Australia - UWA Business School , University of Queensland and University of Newcastle
Date Posted: March 11, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Interactive Data and Retail Investor Decision‐Making: An Experimental Study
Accounting & Finance, Vol. 55, Issue 1, pp. 213-240, 2015
Joanne Locke , Alan Lowe and Andy Lymer
Open University , Aston University - Aston Business School - Finance and Accounting Group and University of Birmingham - Department of Accounting and Finance
Date Posted: March 11, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Measuring Fund Style, Performance and Activity: A New Style‐Profiling Approach
Accounting & Finance, Vol. 55, Issue 1, pp. 29-55, 2015
Daniel Buncic , Jon Edward Eggins and Robert J. Hill
University of St. Gallen , Russell Investments and University of Graz
Date Posted: March 11, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Performance Implications of Active Management of Institutional Mutual Funds
Accounting & Finance, Vol. 55, Issue 1, pp. 1-27, 2015
Ron Bird , Paolo Pellizzari and Danny Yeung
University of Technology Sydney (UTS) , Ca Foscari University of Venice - Department of Economics and University of Technology Sydney (UTS)
Date Posted: March 11, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Impact of the Antecedents and Consequences of Job Burnout on Junior Accountants' Turnover Intentions: A Structural Equation Modelling Approach
Accounting & Finance, Vol. 55, Issue 1, pp. 105-132, 2015
Vincent K. Chong and Gary S. Monroe
University of Western Australia and University of New South Wales (UNSW) - Australian School of Business
Date Posted: March 11, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Transitory Earnings Components and the Two Faces of Non‐Generally Accepted Accounting Principles Earnings
Accounting & Finance, Vol. 55, Issue 1, pp. 75-103, 2015
Younghoon Choi and Steven Young
Sungkyunkwan University and Lancaster University - Department of Accounting and Finance
Date Posted: March 11, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines
Abacus, Vol. 51, Issue 1, pp. 1-36, 2015
Lisa Evans , Rachel F. Baskerville and Katariina Nara
University of Stirling - Department of Accounting and Finance , Victoria University of Wellington - School of Accounting and Commercial Law and The Online Froissart Project School of Modern Languages and Linguistics
Date Posted: March 07, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Earnings Surprises in Analysts' Forecasts, Mandatory Disclosure, and Share Repurchases
Abacus, Vol. 51, Issue 1, pp. 63-85, 2015
Chi-Chun Liu and Ni‐Yun Chen
National Taiwan University and National Dong Hwa University
Date Posted: March 07, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Non‐Linear Equity Valuation: An Empirical Analysis
Abacus, Vol. 51, Issue 1, pp. 86-115, 2015
Hemantha Herath , A. William Richardson , Raafat R. Roubi and Mark J. Tippett
Brock University , McMaster University , Brock University - Accounting and Loughborough University - Business School
Date Posted: March 07, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Dividend Substitution Hypothesis: Australian Evidence
Abacus, Vol. 51, Issue 1, pp. 37-62, 2015
Christine A. Brown and John C. Handley
Monash University - Department of Accounting and Finance and University of Melbourne - Department of Finance
Date Posted: March 07, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Purpose of Financial Reporting: The Case for Coherence in the Conceptual Framework and Standards
Abacus, Vol. 51, Issue 1, pp. 116-141, 2015
David Brent Sutton , Carolyn J. Cordery and Tony van Zijl
Victoria University of Wellington , Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - Faculty of Commerce and Administration
Date Posted: March 07, 2015
Accepted Paper Series

Incl. Fee Electronic Paper A Comparison of Between‐Country Measures of Legal Setting and Enforcement of Accounting Standards
Journal of Business Finance & Accounting, Vol. 42, Issue 1-2, pp. 1-50, 2015
John P. Preiato , Philip Brown and Ann Tarca
University of Western Australia , University of Western Australia and University of Western Australia
Date Posted: February 26, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Aggregation Bias in Estimates of Conditional Conservatism: Theory and Evidence
Journal of Business Finance & Accounting, Vol. 42, Issue 1-2, pp. 51-78, 2015
Manuel Cano‐Rodríguez and Manuel Núñez Nickel
University of Jaén and Universidad Carlos III de Madrid - Department of Business Economics
Date Posted: February 26, 2015
Accepted Paper Series

Incl. Fee Electronic Paper CEO Compensation Risk and Timely Loss Recognition
Journal of Business Finance & Accounting, Vol. 42, Issue 1-2, pp. 204-236, 2015
Paul Brockman , Tao Ma and Jianfang Ye
Lehigh University , University of South Carolina - Darla Moore School of Business and Shanghai University of Finance and Economics - School of Accountancy
Date Posted: February 26, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Debt Maturity Structure and Accounting Conservatism
Journal of Business Finance & Accounting, Vol. 42, Issue 1-2, pp. 167-203, 2015
Inder K. Khurana and Changjiang Wang
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Florida International University (FIU) - School of Accounting
Date Posted: February 26, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Does Accrual Management Impair the Performance of Earnings‐Based Valuation Models?
Journal of Business Finance & Accounting, Vol. 42, Issue 1-2, pp. 101-137, 2015
Lucie Courteau , Jennifer L. Kao and Yao Tian
Free University of Bozen-Bolzano - Faculty of Economics and Management , University of Alberta - Department of Accounting, Operations & Information Systems and San Jose State University
Date Posted: February 26, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Information and the Cost of Capital in a Mean‐Variance Efficient Market
Journal of Business Finance & Accounting, Vol. 42, Issue 1-2, pp. 79-100, 2015
D.J. Johnstone
The University of Sydney Business School
Date Posted: February 26, 2015
Accepted Paper Series

Incl. Fee Electronic Paper M&A Decisions and US Firms’ Voluntary Adoption of Clawback Provisions in Executive Compensation Contracts
Journal of Business Finance & Accounting, Vol. 42, Issue 1-2, pp. 237-271, 2015
Anna Bergman Brown , Paquita Y. Davis-Friday , Lale Guler and Carol A. Marquardt
Idaho State University , CUNY-Baruch College , Koc University and City University of New York (CUNY) – Baruch College
Date Posted: February 26, 2015
Accepted Paper Series

Incl. Fee Electronic Paper What Explains the Valuation Difference between Intangible‐Intensive Profit and Loss Firms?
Journal of Business Finance & Accounting, Vol. 42, Issue 1-2, pp. 138-166, 2015
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: February 26, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Auditor-Client Interactions in the Changed UK Regulatory Environment – A Revised Grounded Theory Model
International Journal of Auditing, Vol. 19, Issue 1, pp. 15-36, 2015
Vivien A. Beattie , Stella Fearnley and Tony Hines
Lancaster University - Management School , Portsmouth Business School and University of Portsmouth
Date Posted: January 29, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Effect of Incentive‐Based Compensation on Internal Auditors' Perceptions of Objectivity
International Journal of Auditing, Vol. 19, Issue 1, pp. 37-52, 2015
Hasni Mohd Hanafi @ Omar and Jenny Stewart
Multimedia University (MMU) and Griffith University - Griffith Business School
Date Posted: January 29, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The New Chinese Accounting Standards and Audit Report Lag
International Journal of Auditing, Vol. 19, Issue 1, pp. 1-14, 2015
Ahsan Habib
Massey University
Date Posted: January 29, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Accounting Ratios and the Cross‐Section of Expected Stock Returns
Journal of Business Finance & Accounting, Vol. 41, Issue 9-10, pp. 1157-1192, 2014
Adriana S. Cordis
Winthrop University - College of Business Administration
Date Posted: December 24, 2014
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper CEO Overconfidence and Earnings Management During Shifting Regulatory Regimes
Journal of Business Finance & Accounting, Vol. 41, Issue 9-10, pp. 1243-1268, 2014
Tien‐Shih Hsieh , Jean C. Bedard and Karla M. Johnstone
University of Massachusetts at Dartmouth-Accounting and Finance Department , Bentley University - Department of Accountancy and University of Wisconsin - Madison - Department of Accounting and Information Systems
Date Posted: December 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper CEO Risk‐Taking Incentives and Bank Loan Syndicate Structure
Journal of Business Finance & Accounting, Vol. 41, Issue 9-10, pp. 1269-1308, 2014
Liqiang Chen
Saint Mary's University, Canada - Department of Finance, Information Systems & Management Science
Date Posted: December 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Does Limited Attention Constrain Investors’ Acquisition of Firm‐Specific Information?
Journal of Business Finance & Accounting, Vol. 41, Issue 9-10, pp. 1361-1392, 2014
Yi Dong and Chenkai Ni
University of International Business and Economics and National University of Singapore
Date Posted: December 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Individuals’ Trading Prior to Earnings Announcements
Journal of Business Finance & Accounting, Vol. 41, Issue 9-10, pp. 1124-1156, 2014
Shih‐Chuan Tsai
affiliation not provided to SSRN
Date Posted: December 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Stable Shareholdings, the Decision Horizon Problem and Earnings Smoothing
Journal of Business Finance & Accounting, Vol. 41, Issue 9-10, pp. 1212-1242, 2014
Akinobu Shuto and Takuya Iwasaki
Kobe University - Research Institute for Economics and Business Administration and Kansai University
Date Posted: December 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Supplier Financing and Earnings Quality
Journal of Business Finance & Accounting, Vol. 41, Issue 9-10, pp. 1193-1211, 2014
Pedro J. García‐Teruel , Pedro Martínez‐Solano and Juan Pedro P. Sánchez-Ballesta
University of Murcia , University of Jaén and University of Murcia - Faculty of Business and Economics
Date Posted: December 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Taxes, International Clienteles and the Value of ADR Dividends
Journal of Business Finance & Accounting, Vol. 41, Issue 9-10, pp. 1337-1360, 2014
Aelee Jun and Graham Partington
University of Wollongong - Faculty of Commerce - School of Accounting and Finance and University of Sydney - School of Business - Finance Discipline
Date Posted: December 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Informativeness of Dividends and Associated Tax Credits
Journal of Business Finance & Accounting, Vol. 41, Issue 9-10, pp. 1309-1336, 2014
Jeffrey Coulton , Caitlin M. S. Ruddock and Stephen L. Taylor
UNSW Business School , UNSW Australia Business School, School of Accounting and UNSW Australia Business School, School of Accounting
Date Posted: December 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper When Good News is Not so Good: Economy‐Wide Uncertainty and Stock Returns
Journal of Business Finance & Accounting, Vol. 41, Issue 9-10, pp. 1101-1123, 2014
Hae Mi Choi
Loyola University Chicago
Date Posted: December 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper How Do Auditors Perceive CEO'S Risk‐Taking Incentives?
Accounting & Finance, Vol. 54, Issue 4, pp. 1157-1181, 2014
Neil Fargher and Liwei Jiang
Australian National University (ANU) and Macquarie University
Date Posted: December 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper A Possible Explanation of the Gender Gap Among Accounting Academics: Evidence from the Choice of Research Field
Accounting & Finance, Vol. 54, Issue 4, pp. 1183-1206, 2014
Susana Gago and Marta Macías
Universidad Carlos III de Madrid - Department of Business Administration and Universidad Carlos III de Madrid - Department of Business Administration
Date Posted: December 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Against the Tide: The Commencement of Short Selling and Margin Trading in Mainland China
Accounting & Finance, Vol. 54, Issue 4, pp. 1319-1355, 2014
Saqib Sharif , Hamish D. Anderson and Ben R. Marshall
Iqra University , Massey University - School of Economics and Finance and Massey University - School of Economics and Finance
Date Posted: December 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Does Fair Value Accounting Contribute to Market Price Volatility? An Experimental Approach
Accounting & Finance, Vol. 54, Issue 4, pp. 1033-1061, 2014
Carl Brousseau , Michel Gendron , Philippe Bélanger and Jonathan Coupland
Laval University - School of Accounting , Laval University - Centre de Recherche en Économie et Finance Appliquée (CRÉFA) , Laval University - Département de Finance et Assurance and Laval University
Date Posted: December 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Effective Derivative Hedging and Initial Public Offering Long‐Run Performance
Accounting & Finance, Vol. 54, Issue 4, pp. 1263-1294, 2014
Ming‐Hua Liu and Hoa Nguyen
University of Macau and Deakin University - School of Accounting, Economics and Finance
Date Posted: December 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Goal‐Efficacy Framework: An Examination of Domestic and International Accounting Students' Academic Performance
Accounting & Finance, Vol. 54, Issue 4, pp. 1295-1318, 2014
Michelle M. S. Phang , Shireenjit Johl and Barry J. Cooper
Nanyang Technological University , Deakin University and RMIT University - School of Accounting and Law
Date Posted: December 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Interfirm Differences in Earnings Variability: An Analysis of Fundamentals, Cash Flows and Accruals
Accounting & Finance, Vol. 54, Issue 4, pp. 1357-1379, 2014
Peter A. Silhan
University of Illinois at Urbana-Champaign
Date Posted: December 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper New Zealand Finance Companies and Risk Premiums
Accounting & Finance, Vol. 54, Issue 4, pp. 1207-1229, 2014
Martin Lally and Ved Prasad
Victoria University of Wellington and Victoria University of Wellington - School of Economics & Finance
Date Posted: December 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Organisational and Professional Commitment of Early Career Accountants: Do Mentoring and Organisational Ethical Climate Matter?
Accounting & Finance, Vol. 54, Issue 4, pp. 1231-1261, 2014
Lisa McManus and Nava Subramaniam
Griffith University - School of Accounting and Finance - Gold Coast Campus and Griffith University - School of Accounting and Finance - Gold Coast Campus
Date Posted: December 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Target's Organisational Form and Returns to Australian Bidders in Cross‐Border Acquisitions
Accounting & Finance, Vol. 54, Issue 4, pp. 1063-1091, 2014
Sisira R. N. Colombage , Abeyratna Gunasekarage and Syed Shams
Monash University - Faculty of Business and Economics , Monash University and Monash University
Date Posted: December 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Effect of More Rules‐Based Guidance on Expense Disclosure Under International Financial Reporting Standards
Accounting & Finance, Vol. 54, Issue 4, pp. 1093-1124, 2014
Lisa Crawford , David H. Lont and Tom Scott
University of Otago , University of Otago - Department of Accountancy and Finance and University of Auckland
Date Posted: December 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Why Do Firms Save Cash from Cash Flows? Evidence from Firm‐Level Estimation of Cash–Cash Flow Sensitivities
Accounting & Finance, Vol. 54, Issue 4, pp. 1125-1156, 2014
Bert D’Espallie , Jolien Huybrechts and Frederiek Schoubben
Hogeschool-Universiteit Brussel (HUBrussel) , KIZOK- Centre for Entrepreneurship and Innovation / Hasselt University and KU Leuven
Date Posted: December 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Application of the Reporting Entity Concept in Australia
Abacus, Vol. 50, Issue 4, pp. 460-489, 2014
Peter Carey , Brad Potter and George A. Tanewski
Deakin University , University of Melbourne - Faculty of Business and Economics and Deakin University - School of Accounting Economics and Finance
Date Posted: December 10, 2014
Accepted Paper Series


 

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