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Wiley-Blackwell: Abacus
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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
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 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 - Management School 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

Incl. Fee Electronic Paper Analysts' Forecasts Following Forced CEO Changes
Abacus, Vol. 50, Issue 2, pp. 146-173, 2014
Ka Wai (Stanley) Choi , Charlene Chen , Sue Wright and Hai Wu
Macquarie University - Department of Applied Finance and Actuarial Studies , Macquarie University, Faculty of Business and Economics , Macquarie University - Faculty of Business and Economics and Macquarie University - Department of Accounting and Finance
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Insightful Insiders? Insider Trading and Stock Return Around Debt Covenant Violation Disclosures
Abacus, Vol. 50, Issue 2, pp. 117-145, 2014
Paul A. Griffin , David H. Lont and Kate McClune
University of California, Davis - Graduate School of Management , University of Otago - Department of Accountancy and Finance and University of Otago
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Rating Migrations: The Effect of History and Time
Abacus, Vol. 50, Issue 2, pp. 174-202, 2014
Huong D. Dang and Graham Partington
University of Canterbury - Economics and Finance and University of Sydney - School of Business - Finance Discipline
Date Posted: June 05, 2014
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Risk Interpretation of the CAPM's Beta: Evidence from a New Research Method
Abacus, Vol. 50, Issue 2, pp. 203-226, 2014
Danielle Lyssimachou
City University London - Sir John Cass Business School
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper ‘Different from What Has Hitherto Appeared on this Subject’: John Clark, Writing Master and Accomptant, 1738
Abacus, Vol. 50, Issue 2, pp. 227-244, 2014
John Richard Edwards
Accounting and Business History Research Group - Cardiff University - Cardiff Business School
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper A Comparative Analysis of the Investment Characteristics of Alternative Gold Assets
Abacus, Vol. 50, Issue 1, pp. 76-92, 2014
Tim Pullen , Karen L. Benson and Robert W. Faff
University of Queensland - Business School , University of Queensland - Business School and University of Queensland
Date Posted: March 11, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Earnings Management Surrounding CEO Turnover: Evidence from Korea
Abacus, Vol. 50, Issue 1, pp. 25-55, 2014
Jong‐Seo Choi , Young‐Min Kwak and Chongwoo Choe
Pusan National University , University of Ulsan and Monash University - Department of Economics
Date Posted: March 11, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Pacioli's Example Entries - A Conundrum Resolved?
Abacus, Vol. 50, Issue 1, pp. 93-106, 2014
Alan Sangster , Greg N. Stoner , Giovanna Scataglini‐Belghitar , Paul A. de Lange and Brendan T. O'Connell
Griffith University , University of Glasgow , University of Oxford , RMIT University and RMIT University - School of Accounting and Law
Date Posted: March 11, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Information Content of Ratings: An Analysis of Australian Credit Default Swap Spreads
Abacus, Vol. 50, Issue 1, pp. 56-75, 2014
Jue Wang , Jiri Svec and Maurice Peat
The University of Sydney Business School , University of Sydney - Discipline of Finance and University of Sydney
Date Posted: March 11, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Value Relevance of Mandatory Non‐GAAP Earnings
Abacus, Vol. 50, Issue 1, pp. 1-24, 2014
Elmar Venter , David M. Emanuel and Steven F. Cahan
University of Pretoria , University of Auckland - Department of Accounting and Finance and University of Auckland Business School
Date Posted: March 11, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Carbon Accounting: Challenges for Research in Management Control and Performance Measurement
Abacus, Vol. 49, Issue 4, pp. 539-563, 2013
Frank G. H. Hartmann , Paolo Perego and Anna Young
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) , Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and The University of Sydney Business School
Date Posted: December 18, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Fundamentals or Managerial Discretion? The Relationship between Accrual Variability and Future Stock Return Volatility
Abacus, Vol. 49, Issue 4, pp. 441-475, 2013
Yaowen Shan , Stephen L. Taylor and Terry S. Walter
University of Technology Sydney (UTS) - School of Accounting , UNSW Australia Business School, School of Accounting and University of Sydney
Date Posted: December 18, 2013
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Improving the Interpretation of Complex Audit Evidence: The Beneficial Role of Order Effects
Abacus, Vol. 49, Issue 4, pp. 476-505, 2013
Yifan Zhao and Noel Harding
University of New South Wales (UNSW) and University of New South Wales (UNSW)
Date Posted: December 18, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Information Disclosure and Stock Liquidity: Evidence from Borsa Italiana
Abacus, Vol. 49, Issue 4, pp. 423-440, 2013
Riccardo Palumbo , Francesco Capalbo , Dionigi Gerace and Vito Mollica
University of Chieti-Pescara , Second University of Naples - Department of Economics , University of Sydney and Macquarie Graduate School of Management
Date Posted: December 18, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Social Relations and the Differential Local Impact of Global Standards: The Case of International Standards on Auditing
Abacus, Vol. 49, Issue 4, pp. 506-538, 2013
Anna Samsonova
University of Manchester
Date Posted: December 18, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Multi‐Period Asset Lifetimes and Accounting‐Based Equity Valuation: Take Care with Constant‐Growth Terminal Value Models!
Abacus, Vol. 49, Issue 3, pp. 340-366, 2013
Matthias Meitner
Allianz SE
Date Posted: September 30, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Bank Failure, Mark‐To‐Market and the Financial Crisis
Abacus, Vol. 49, Issue 3, pp. 308-339, 2013
Amir Amel-Zadeh and Geoff Meeks
University of Cambridge - Judge Business School and University of Cambridge - Judge Business School
Date Posted: September 30, 2013
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Financial Statements Insurance
Abacus, Vol. 49, Issue 3, pp. 269-307, 2013
Alex Dontoh , Joshua Ronen and Bharat Sarath
New York University (NYU) - Department of Accounting, Taxation & Business Law , New York University (NYU) - Department of Accounting, Taxation & Business Law and Rutgers, The State University of New Jersey - Accounting
Date Posted: September 30, 2013
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper The Value Relevance of Direct Cash Flows Under International Financial Reporting Standards
Abacus, Vol. 49, Issue 3, pp. 367-395, 2013
Iain Clacher , Alan J. Duboisée de Ricquebourg and Allan Hodgson
University of Leeds - Leeds University Business School (LUBS) , University of Leeds - Leeds University Business School (LUBS) and University of Queensland - Faculty of Business, Economics and Law
Date Posted: September 30, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Enhancing the Accessibility of Accounting and Business Archives: The Role of Technology in Informing Research in Accounting and Business
Abacus, Vol. 49, Issue 3, pp. 396-422, 2013
Phillip Cobbin , Graeme Dean , Cameron Esslemont , Patrick Ferguson , Monica Keneley , Brad Potter and Brian West
University of Melbourne - Faculty of Business and Economics , University of Sydney - Discipline of Accounting , Global Library Services Network , University of Melbourne , Deakin University , University of Melbourne - Faculty of Business and Economics and University of Ballarat - School of Business
Date Posted: September 30, 2013
Accepted Paper Series

Incl. Fee Electronic Paper A Pragmatist Defence of Classical Financial Accounting Research
Abacus, Vol. 49, Issue 2, pp. 197-218, 2013
Brian A. Rutherford
University of Kent, Canterbury
Date Posted: June 04, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Are Legal Families Related to Financial Reporting Quality?
Abacus, Vol. 49, Issue 2, pp. 242-267, 2013
Frederick W. Lindahl and Hannu Schadéwitz
George Washington University - Department of Accountancy and University of Turku
Date Posted: June 04, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Do Board Characteristics Influence the Shareholders' Assessment of Risk for Small and Large Firms?
Abacus, Vol. 49, Issue 2, pp. 161-196, 2013
Jonathan A. Christy , Zoltan Matolcsy , Anna Wright and Anne Wyatt
University of Oxford , University of Technology, Sydney , University of Technology Sydney (UTS) and University of Queensland
Date Posted: June 04, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Stock Return Predictability of Residual‐Income‐Based Valuation: Risk or Mispricing?
Abacus, Vol. 49, Issue 2, pp. 219-241, 2013
Lee-Seok Hwang and Woo-Jong Lee
Seoul National University - College of Business Administration and Seoul National University
Date Posted: June 04, 2013
Accepted Paper Series

Incl. Fee Electronic Paper The CLERP 9 Audit Reforms: Benefits and Costs Through the Eyes of Regulators, Standard Setters and Audit Service Suppliers
Abacus, Vol. 49, Issue 2, pp. 139-160, 2013
Keith A. Houghton , Michael Kend and Christine Jubb
Australian National University (ANU) - Faculty of Economics & Commerce , Australian National University (ANU) and Australian National University
Date Posted: June 04, 2013
Accepted Paper Series

Incl. Fee Electronic Paper 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 , UNSW Australia Business School, School of Accounting and University of Western Australia - UWA Business School
Date Posted: March 09, 2013
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper 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
University of Queensland - Business School , University of Queensland - Business School and Bond University
Date Posted: March 09, 2013
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper 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
1 downloads

Incl. Fee Electronic Paper Shareholder Rights, Insider Ownership and Earnings Management
Abacus, Vol. 49, Issue 1, pp. 46-73, 2013
Henry He Huang , Weimin Wang and Jian Zhou
Yeshiva University - Sy Syms School of Business , Saint Louis University and University of Hawaii at Manoa
Date Posted: March 09, 2013
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper 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
1 downloads


 

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