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Wiley-Blackwell: Abacus
2,917 Total downloads
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An Investigation of the Relationship between Use of International Accounting Standards and Source of Company Finance in Germany
Abacus, Vol. 49, Issue 1, pp. 74-98, 2013
Ann Tarca ,
Richard Donald Morris
and
Melissa Moy
University of Western Australia
,
University of New South Wales (UNSW) - School of Accounting
and
University of Western Australia - UWA Business School
Date Posted: March 09, 2013
Accepted Paper Series
Do Fund Flow‐Return Relations Depend on the Type of Investor? A Research Note
Abacus, Vol. 49, Issue 1, pp. 34-45, 2013
Jacquelyn Humphrey
,
Karen L. Benson and
Tim Brailsford
Australian National University (ANU) - School of Finance and Applied Statistics
,
University of Queensland - Business School
and
Bond University
Date Posted: March 09, 2013
Accepted Paper Series
Educational Reforms Set Professional Boundaries: The Spanish Audit Function, 1850–1988
Abacus, Vol. 49, Issue 1, pp. 99-137, 2013
Salvador Carmona and
Nieves Carrera
Instituto de Empresa
and
affiliation not provided to SSRN
Date Posted: March 09, 2013
Accepted Paper Series
Shareholder Rights, Insider Ownership and Earnings Management
Abacus, Vol. 49, Issue 1, pp. 46-73, 2013
Henry Huang ,
Weimin Wang
and
Jian Zhou
Prairie View A&M University - College of Business
,
Saint Louis University
and
University of Hawaii at Manoa
Date Posted: March 09, 2013
Accepted Paper Series
The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme (ETS)
Abacus, Vol. 49, Issue 1, pp. 1-33, 2013
Larelle Law Chapple ,
Peter Clarkson and
Daniel Gold
QUT School of Business
,
University of Queensland - Business School
and
affiliation not provided to SSRN
Date Posted: March 09, 2013
Accepted Paper Series
The Capital Asset Pricing Model (CAPM): The History of a Failed Revolutionary Idea in Finance?
Abacus, Vol. 49, pp. 7-23, 2013
Mike Dempsey
affiliation not provided to SSRN
Date Posted: December 30, 2012
Accepted Paper Series
Applying Wand and Weber's Surface and Deep Structure Approaches to Financial Reporting Systems
Abacus, Vol. 48, Issue 4, pp. 502-517, 2012
Tony Tollington
and
Gabriella Spinelli
Brunel University - Brunel Business School
and
affiliation not provided to SSRN
Date Posted: November 27, 2012
Accepted Paper Series
Firm Characteristics and Stock Price
Abacus, Vol. 48, Issue 4, pp. 473-501, 2012
Zabihollah Rezee ,
Reza Espahbodi ,
Pouran Espahbodi
and
Hassan Espahbodi
affiliation not provided to SSRN
,
Washburn University
,
Western Illinois University - Department of Accountancy
and
Western Illinois University - Department of Accountancy
Date Posted: November 27, 2012
Accepted Paper Series
Inflation and the Constant Growth Model: Reconciling the Literature
Abacus, Vol. 48, Issue 4, pp. 518-538, 2012
Daniel Kiechle
and
Niklas Lampenius
University of Hohenheim
and
University of Hohenheim
Date Posted: November 27, 2012
Accepted Paper Series
1 downloads
The Impact of Refinement on the Accuracy of Time‐Driven ABC
Abacus, Vol. 48, Issue 4, pp. 439-472, 2012
Sophie Hoozée
,
Lea Vermeire
and
Werner Bruggeman
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
,
Katholieke Universiteit Leuven Campus Kortrijk (KULAK)
and
Ghent University - Department of Accountancy and Corporate Finance
Date Posted: November 27, 2012
Accepted Paper Series
Accounting Regulation and Management Discretion - A Case Note
Abacus, Vol. 48, Issue 3, pp. 414-437, 2012
Bernardo Bátiz‐Lazo and
Mark Billings
affiliation not provided to SSRN
and
University of Nottingham
Date Posted: September 04, 2012
Accepted Paper Series
Audit Fees and Deeds of Cross Guarantee: An Empirical Evaluation
Abacus, Vol. 48, Issue 3, pp. 293-315, 2012
Sandra Lee Van Der Laan
and
Demetris Christodoulou
Discipline of Accounting
and
The University of Sydney Business School
Date Posted: September 04, 2012
Accepted Paper Series
Reporting on Infrastructure in Australia: Practices and Management Preferences
Abacus, Vol. 48, Issue 3, pp. 387-413, 2012
R. G. Walker and
Stewart Jones
affiliation not provided to SSRN
and
University of Sydney – School of Business
Date Posted: September 04, 2012
Accepted Paper Series
The Role of Fair Value Accounting in Promoting Government Accountability
Abacus, Vol. 48, Issue 3, pp. 348-386, 2012
Manuel Pedro Rodríguez Bolívar and
Andrés Navarro Galera
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: September 04, 2012
Accepted Paper Series
Using Forecasting Criteria to Identify Value Relevance in the Relationship between Accounting Numbers and Market Value
Abacus, Vol. 48, Issue 3, pp. 316-347, 2012
David R. Alexander ,
Michael Falta
and
Roger J. Willett
affiliation not provided to SSRN
,
University of Otago
and
University of Tasmania
Date Posted: September 04, 2012
Accepted Paper Series
Additional Evidence on Analysts’ Decision to Issue Disaggregated Earnings Forecasts: Strategic Biasing
Abacus, Vol. 48, Issue 2, pp. 249-277, 2012
Herbert G. Hunt, III ,
Praveen Sinha and
Yuan Yin
California State University
,
California State University, Long Beach
and
affiliation not provided to SSRN
Date Posted: June 03, 2012
Accepted Paper Series
Constructing Asset Pricing Models with Specific Factor Loadings
Abacus, Vol. 48, Issue 2, pp. 199-213, 2012
Ian Davidson
,
Qian Guo
,
Xiaojing Song and
Mark J. Tippett
University of Sussex
,
London School of Economics & Political Science (LSE)
,
affiliation not provided to SSRN
and
Loughborough University - Business School
Date Posted: June 03, 2012
Accepted Paper Series
Non‐Audit Service Fees and Financial Reporting Quality: A Meta‐Analysis
Abacus, Vol. 48, Issue 2, pp. 214-248, 2012
Ahsan Habib
Auckland University of Technology
Date Posted: June 03, 2012
Accepted Paper Series
The First Quarter Century of the GASB (1984–2009): A Perspective on Standard Setting (Part Two)
Abacus, Vol. 48, Issue 2, pp. 147-198, 2012
Helen M. Roybark
,
Edward N. Coffman
and
Gary Previts
Radford University - College of Business and Economics
,
Virginia Commonwealth University (VCU) - Department of Accounting
and
Case Western Reserve University - Department of Accountancy
Date Posted: June 03, 2012
Accepted Paper Series
Using Academic Research for the Post‐Implementation Review of Accounting Standards: A Note
Abacus, Vol. 48, Issue 2, pp. 278-291, 2012
Ralf Ewert
and
Alfred Wagenhofer
University of Graz - Institute of Accounting and Auditing
and
University of Graz - Institute of Management Accounting and Controlling
Date Posted: June 03, 2012
Accepted Paper Series
Accounting for Expenditure on Intangibles
Abacus, Vol. 48, Issue 1, pp. 104-145, 2012
Laurie Hunter
,
Elizabeth M. Webster
and
Anne Wyatt
University of Glasgow - Department of Business and Management
,
University of Melbourne - Melbourne Institute of Applied Economic and Social Research
and
University of Queensland
Date Posted: March 14, 2012
Accepted Paper Series
Benchmark Management During Australia's Transition to International Accounting Standards
Abacus, Vol. 48, Issue 1, pp. 59-85, 2012
Spphie Bentwood and
Philip J. Lee
affiliation not provided to SSRN
and
University of Sydney
Date Posted: March 14, 2012
Accepted Paper Series
On‐Market Share Buy‐Backs: ASX Disclosure Requirements and Compliance
Abacus, Vol. 48, Issue 1, pp. 31-58, 2012
Mark Holub
and
Jason Mitchell
University of Western Australia - UWA Business School
and
affiliation not provided to SSRN
Date Posted: March 14, 2012
Accepted Paper Series
The Effects of Public Venture Capital Investments on Corporate Governance: Evidence from IPO Firms in Emerging Markets
Abacus, Vol. 48, Issue 1, pp. 86-103, 2012
Jengfang Chen
,
Woody M. Liao and
Chiachi Lu
National Cheng Kung University
,
University of California, Riverside
and
National Central University at Taiwan - Department of Finance
Date Posted: March 14, 2012
Accepted Paper Series
The First Quarter Century of the GASB (1984–2009): A Perspective on Standard Setting (Part One)
Abacus, Vol. 48, Issue 1, pp. 1-30, 2012
Helen M. Roybark
,
Edward N. Coffman
and
Gary Previts
Radford University - College of Business and Economics
,
Virginia Commonwealth University (VCU) - Department of Accounting
and
Case Western Reserve University - Department of Accountancy
Date Posted: March 14, 2012
Accepted Paper Series
Issues in the Preparation of Public Sector Consolidated Statements
Abacus, Vol. 47, Issue 4, pp. 477-500, 2011
R. G. Walker
affiliation not provided to SSRN
Date Posted: December 03, 2011
Accepted Paper Series
1 downloads
The Macro‐Fiscal Role of the U.K. Whole of Government Account
Abacus, Vol. 47, Issue 4, pp. 446-476, 2011
David A. Heald and
George Georgiou
University of Aberdeen - Business School
and
affiliation not provided to SSRN
Date Posted: December 03, 2011
Accepted Paper Series
1 downloads
Whole of Government Accounting in New Zealand: A Review of WGA Financial Reports from 1993 to 2010
Abacus, Vol. 47, Issue 4, pp. 501-524, 2011
Susan Newberry
The University of Sydney Business School
Date Posted: December 03, 2011
Accepted Paper Series
1 downloads
Why Governments Should Use the Government Finance Statistics Accounting System
Abacus, Vol. 47, Issue 4, pp. 411-445, 2011
Allan D. Barton
Australian National University (ANU) - School of Business and Information Management
Date Posted: December 03, 2011
Accepted Paper Series
2 downloads
European Commission Adoption of IPSAS to Reform Financial Reporting
Abacus, Vol. 47, Issue 4, pp. 525-552, 2011
G. Grossi and
Michela Soverchia
affiliation not provided to SSRN
and
University of Macerata - Department of Economics and Law
Date Posted: December 03, 2011
Accepted Paper Series
2 downloads
Do Publicly Signalled Earnings Management Incentives Affect Analyst Forecast Accuracy?
Abacus, Vol. 47, Issue 3, pp. 315-342, 2011
Mark David Wilson and
Yi (Ava) Wu
Australian National University
and
Australian National University (ANU)
Date Posted: September 07, 2011
Accepted Paper Series
1 downloads
Financial Distress and the Earnings‐Sensitivity‐Difference Measure of Conservatism
Abacus, Vol. 47, Issue 3, pp. 284-314, 2011
Audrey Wen‐Hsin Hsu ,
John O'Hanlon and
Ken Peasnell
affiliation not provided to SSRN
,
Lancaster University - Department of Accounting and Finance
and
affiliation not provided to SSRN
Date Posted: September 07, 2011
Accepted Paper Series
2 downloads
Strategic Governance and Management Accounting: Evidence from a Case Study
Abacus, Vol. 47, Issue 3, pp. 343-382, 2011
Janek Ratnatunga
and
Manzurul Alam
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: September 07, 2011
Accepted Paper Series
2 downloads
IFRS Practices and the Persistence of Accounting System Classification
Abacus, Vol. 47, Issue 3, pp. 267-283, 2011
Christopher William Nobes
University of London - Royal Holloway College
Date Posted: September 07, 2011
Accepted Paper Series
4 downloads
The Measurement of Comparability in Accounting Research
Abacus, Vol. 47, Issue 3, pp. 383-409, 2011
Ross Taplin
Curtin University of Technology
Date Posted: September 07, 2011
Accepted Paper Series
2 downloads
Distress Risk, Growth and Earnings Quality
Abacus, Vol. 47, Issue 2, pp. 158-181, 2011
Andreas Charitou ,
Neophytos Lambertides
and
Lenos Trigeorgis
University of Cyprus
,
Cyprus University of Technology
and
University of Cyprus - Department of Public and Business Administration
Date Posted: June 06, 2011
Accepted Paper Series
3 downloads
Effects of Firm Size, Financial Leverage and R&D Expenditures on Firm Earnings: An Analysis Using Quantile Regression Approach
Abacus, Vol. 47, Issue 2, pp. 182-204, 2011
Ming‐Yuan Leon Li and
Nen-Chen Richard Hwang
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: June 06, 2011
Accepted Paper Series
1 downloads
The Value Relevance of Transparency and Corporate Governance in Malaysia Before and after the Asian Financial Crisis
Abacus, Vol. 47, Issue 2, pp. 205-233, 2011
Richard Donald Morris
,
Tam Pham
and
Sidney J. Gray
University of New South Wales (UNSW) - School of Accounting
,
affiliation not provided to SSRN
and
University of Sydney
Date Posted: June 06, 2011
Accepted Paper Series
1 downloads
What Do Investment Banks Truly Bring to the Table?
Abacus, Vol. 47, Issue 2, pp. 121-157, 2011
André Gygax and
Stephanie S. Ong
University of Melbourne - Department of Finance
and
affiliation not provided to SSRN
Date Posted: June 06, 2011
Accepted Paper Series
2 downloads
Accounting's Latent Classicism: Revisiting Classical Management Origins
Abacus, Vol. 47, Issue 2, pp. 234-265, 2011
Lee D. Parker and
Philip A. Ritson
University of South Australia - School of Commerce
and
University of Adelaide - School of Commerce
Date Posted: June 06, 2011
Accepted Paper Series
1 downloads
Assessing the Impact of Fair-Value Accounting on Financial Statement Analysis: A Data Envelopment Analysis Approach
Abacus, Vol. 47, No. 1, pp. 61-84, 2011
Gonzalo Rodriguez-Perez ,
John Slof ,
Magda Sola ,
Margarita Torrent and
Immaculda Vilardell
affiliation not provided to SSRN
,
affiliation not provided to SSRN
,
affiliation not provided to SSRN
,
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: March 07, 2011
Accepted Paper Series
3 downloads
Client Risk Factors and Audit Resource Allocation Decisions
Abacus, Vol. 47, Issue 1, pp. 85-108, 2011
Theodore J. Mock and
Arnold Wright
University of Southern California
and
Northeastern University - Accounting Area
Date Posted: March 07, 2011
Accepted Paper Series
1 downloads
Environmental Reporting and its Relation to Corporate Environmental Performance
Abacus, Vol. 47, No. 1, pp. 27-60, 2011
Peter Clarkson ,
Michael Overell
and
Larelle Law Chapple
University of Queensland - Business School
,
affiliation not provided to SSRN
and
QUT School of Business
Date Posted: March 07, 2011
Accepted Paper Series
2 downloads
Governance Transparency and Capital Allocation: A Note
Abacus, Vol. 47, No. 1, pp. 109-118, 2011
Wen He
University of New South Wales (UNSW)
Date Posted: March 07, 2011
Accepted Paper Series
2 downloads
On the Determinants of Optimism in Financial Analyst Earnings Forecasts: The Effect of the Market's Ability to Adjust for the Bias
Abacus, Vol. 47, No. 1, pp. 1-26, 2011
Irene Karamanou
University of Cyprus - Department of Public and Business Administration
Date Posted: March 07, 2011
Accepted Paper Series
2 downloads
Accounting-Based Probabilistic Prediction of ROE, the Residual Income Valuation Model and the Assessment of Mispricing in the Swedish Stock Market
Abacus, Vol. 46, Issue 4, pp. 387-418, 2010
Stina Skogsvik
and
Kenth Skogsvik
Stockholm School of Economics
and
Stockholm School of Economics
Date Posted: December 19, 2010
Accepted Paper Series
2 downloads
How Do Firms Implement Impairment Tests of Goodwill?
Abacus, Vol. 46, No. 4, pp. 419-446, 2010
Christian Petersen and
Thomas Plenborg
Copenhagen Business School
and
Copenhagen Business School
Date Posted: December 19, 2010
Accepted Paper Series
3 downloads
Accounting Essays by Professor William W. Cooper: Revisiting in Commemoration of His Ninety-Fifth Birthday
Abacus, Vol. 46, No. 4, pp. 464-505, 2010
Yuji Ijiri and
Toshiyuki Sueyoshi
Carnegie Mellon University
and
affiliation not provided to SSRN
Date Posted: December 19, 2010
Accepted Paper Series
1 downloads
Auditing, Reasoning Systems, Reporting Frameworks, and Accounting Policy Risk: A Response to Alexander
Abacus, Vol. 46, No. 4, pp. 455-463, 2010
Wally Smieliauskas
,
Russell Craig
and
Joel Amernic
University of Toronto - Rotman School of Management
,
University of Canterbury
and
University of Toronto - Rotman School of Management
Date Posted: December 19, 2010
Accepted Paper Series
3 downloads
Material Misstatement of What? A Comment on Smieliauskas et al., A Proposal to Replace 'True and Fair View' with 'Acceptable Risk of Material Misstatement'
Abacus, Vol. 46, No. 4, pp. 447-454, 2010
David J. A. Alexander
University of Birmingham Business School
Date Posted: December 19, 2010
Accepted Paper Series
1 downloads
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