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Wiley-Blackwell: Abacus
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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 China Europe International Business School (CEIBS)
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 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 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
City University of New York (CUNY) - Stan Ross Department of Accountancy
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 Accounting Research and Common Sense
Abacus, Vol. 51, Issue 4, pp. 525-535, 2015
James A. Ohlson
Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: January 18, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Accounting Research: Past, Present, and Future
Abacus, Vol. 51, Issue 4, pp. 511-524, 2015
Thomas R. Dyckman and Stephen A. Zeff
Cornell University - Department of Accounting and Rice University - Jesse H. Jones Graduate School of Business
Date Posted: January 18, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Accounting Research: Where Now?
Abacus, Vol. 51, Issue 4, pp. 572-586, 2015
Stewart Jones and Murray Wells
University of Sydney – School of Business and University of Sydney
Date Posted: January 18, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Measurement in Financial Reporting: Half a Century of Research and Practice
Abacus, Vol. 51, Issue 4, pp. 549-571, 2015
Geoffrey Whittington
University of Cambridge
Date Posted: January 18, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Risk in Accounting
Abacus, Vol. 51, Issue 4, pp. 536-548, 2015
Shyam Sunder
Yale University - School of Management
Date Posted: January 18, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Financial Accounting Research, Practice, and Financial Accountability
Abacus, Vol. 51, Issue 4, pp. 499-510, 2015
Mary E. Barth
Stanford University - Graduate School of Business
Date Posted: January 18, 2016
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Accounting for Fair Competition between Private and Public Sector Armaments Manufacturers in Victorian Britain
Abacus, Vol. 51, Issue 3, pp. 412-436, 2015
John Richard Edwards
Cardiff University - Cardiff Business School, Accounting and Business History Research Group
Date Posted: September 03, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Auditor Reputation Under Different Negligence Regimes
Abacus, Vol. 51, Issue 3, pp. 356-378, 2015
Jochen Bigus
Free University Berlin, Department Accounting and Finance
Date Posted: September 03, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Economic Relations Among Earnings Quality Measures
Abacus, Vol. 51, Issue 3, pp. 311-355, 2015
Ralf Ewert and Alfred Wagenhofer
University of Graz - Institute of Accounting and Auditing and University of Graz
Date Posted: September 03, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Modelling Risk Perceptions of Stakeholders in Public–Private Partnership Toll Road Contracts
Abacus, Vol. 51, Issue 3, pp. 437-483, 2015
Demi Chung and David A. Hensher
University of New South Wales (UNSW) - School of Accounting and University of Sydney Business School
Date Posted: September 03, 2015
Accepted Paper Series

Incl. Fee Electronic Paper On the Relationship of Stewardship and Valuation — An Analytical Viewpoint
Abacus, Vol. 51, Issue 3, pp. 379-411, 2015
Christoph Kuhner and Christoph Pelger
University of Cologne and University of Cologne
Date Posted: September 03, 2015
Accepted Paper Series

Incl. Fee Electronic Paper An Analysis of Concepts and Evidence on the Question of Whether IFRS Should Be Conservative
Abacus, Vol. 51, Issue 2, pp. 169-207, 2015
Richard Barker and Anne McGeachin
University of Oxford - Said Business School and University of Aberdeen - Business School
Date Posted: June 03, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Business Cycle and Management Earnings Forecasts
Abacus, Vol. 51, Issue 2, pp. 279-310, 2015
Haiyan Jiang, Ahsan Habib and Rong Gong
Massey University - School of Accountancy, Massey University - School of Accountancy and James & Monroe - James & Monroe (Auckland Branch)
Date Posted: June 03, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Endogeneity in Accounting and Finance Research: Natural Experiments as a State‐of‐the‐Art Solution
Abacus, Vol. 51, Issue 2, pp. 143-168, 2015
Jennifer Kathleen Gippel, Tom Smith and Yushu Zhu
Australian National University (ANU), University of Queensland and UQ Business School, The University of Queensland
Date Posted: June 03, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Observability and Subjective Performance Measurement
Abacus, Vol. 51, Issue 2, pp. 208-237, 2015
Neale Gilbert O'Connor, F. Johnny Deng and Pan Xiao Fei
Hong Kong Baptist University, California State University, Sacramento - College of Business Administration and Shanghai University of Finance and Economics
Date Posted: June 03, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Relating Context Variables to Participative Budgeting and Evaluative Use of Performance Measures: A Meta‐Analysis
Abacus, Vol. 51, Issue 2, pp. 238-278, 2015
Klaus Derfuss
FernUniversität in Hagen
Date Posted: June 03, 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
Department of Banking 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 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

Incl. Fee Electronic Paper Corporate Social Responsibility: The Link between Sustainability Disclosure and Sustainability Performance
Abacus, Vol. 50, Issue 4, pp. 422-459, 2014
Kathleen Herbohn, Julie K. Walker and Huay Yien Monica Loo
University of Queensland - Business School, University of Queensland - Business School and Anglo American Metallurgical Coal
Date Posted: December 10, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Monopoly Versus Competition in Setting Accounting Standards
Abacus, Vol. 50, Issue 4, pp. 369-385, 2014
Karim Jamal and Shyam Sunder
University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management
Date Posted: December 10, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Payout Policy Relevance and Accounting‐Based Valuation
Abacus, Vol. 50, Issue 4, pp. 490-516, 2014
Colin Clubb and Martin Walker
University of London - King's College London - Department of Management and University of Manchester - Manchester Business School
Date Posted: December 10, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Influence of Country, Industry, and Topic Factors on IFRS Policy Choice
Abacus, Vol. 50, Issue 4, pp. 386-421, 2014
Christian Stadler and Christopher William Nobes
Lancaster University - Department of Accounting and Finance and University of London - Royal Holloway College
Date Posted: December 10, 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


 

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