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SSRN eLibrary Statistics:

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Abstracts: 598,761
Full Text Papers: 497,195
Authors: 277,253
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  Last 12 months:
62,764

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To date: 84,587,375
Last 12 months: 10,736,393
Last 30 days: 1,142,957

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  Resolved
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283,437
Total References: 9,075,757
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Total Citation
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6,036,513
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  Footnotes:
94,530
Total Footnotes: 9,187,538


SSRN eLibrary Search Results
JEL Code: M4
6,255,077 Total downloads
Showing Papers 10,301 - 10,350 of 15,084
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1 2 3 4 ... 302 | Next >
   


Missing R&D
Journal of Accounting & Economics (JAE), Forthcoming
Ping-Sheng Koh and David M. Reeb
Hong Kong University of Science & Technology - Department of Accounting and National University of Singapore
Date Posted: March 27, 2015
Accepted Paper Series

Incl. Electronic Paper Debt Specialization and Information Opaqueness
Petya Platikanova and Kazbi Z Soonawalla
ESADE - Ramon Llull University and University of Oxford - Said Business School
Date Posted: March 27, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Earnings Benchmark Hierarchy
Mariela Carvajal , Jeffrey Coulton and Andrew B. Jackson
University of Otago , UNSW Business School and UNSW Australia Business School, School of Accounting
Date Posted: March 27, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Disclosure Strategies and Shareholder Litigation Risk
San Diego Legal Studies Paper No. 15-186
Michael Furchtgott and Frank Partnoy
University of California, San Diego (UCSD) - Department of Economics and University of San Diego School of Law
Date Posted: March 27, 2015
Working Paper Series
2 downloads

The Role of Diversi fication in the Pricing of Accruals Quality
Review of Accounting Studies, Forthcoming
Yu Hou
Queen's University - Queen's School of Business
Date Posted: March 27, 2015
Accepted Paper Series

Incl. Electronic Paper Restricting Non-Audit Services in Europe – The Potential (Lack of) Impact of a Blacklist and a Fee Cap On Auditor Independence and Audit Quality
Accounting in Europe, a Journal of the European Accounting Association, Forthcoming
Nicole V.S. Ratzinger-Sakel and Martin W. Schoenberger
Justus-Liebig-University Giessen and Justus-Liebig-University Giessen
Date Posted: March 27, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Audit Quality: Does Gender Composition of Audit Firms Matter?
REFC – Spanish Journal of Finance and Accounting, Forthcoming,
Tânia Menezes Montenegro and Filomena Antunes Bras
University of Minho - School of Economics and Management and University of Minho
Date Posted: March 27, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper Is the New CEO 'Bath' Real?
Paul Geertsema , David H. Lont and Helen Lu
University of Auckland - Department of Accounting and Finance , University of Otago - Department of Accountancy and Finance and University of Auckland - Department of Accounting and Finance
Date Posted: March 26, 2015
Last Revised: March 27, 2015
Working Paper Series
6 downloads

Incl. Fee Electronic Paper Business Life Cycle and Capital Structure: Evidence from Chinese Manufacturing Firms
China & World Economy, Vol. 23, Issue 2, pp. 22-39, 2015
Lin Tian , Liang Han and Song Zhang
University of Surrey - Surrey Business School , University of Surrey and University of Central Lancashire - Lancashire Business School
Date Posted: March 26, 2015
Accepted Paper Series

Incl. Electronic Paper Spirituality, Creativity and Vision as Alternatives to Neo-Classical Economics in Accounting and Business Education
Northeast Decision Sciences Conference, Cambridge, Mass., March 20-22, 2015.
Dov Fischer , Miriam Gerstein and Hershey H. Friedman
Brooklyn College - City University of New York (CUNY) , Brooklyn College and Brooklyn College - Department of Finance and Business Management
Date Posted: March 25, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper Commentary on Prospects for Global Financial Reporting
Mary E. Barth
Stanford University - Graduate School of Business
Date Posted: March 25, 2015
Working Paper Series
12 downloads

Incl. Electronic Paper Analysis Financial Balance as Base Management Company (Анализа Финансијске Равнотеже Као Основе Управљања Компанијом)
Ekonomika, Vol 61, Issue 1, pp 141-149, 2015
Dragan Mihajlovic , Svetislav Stankovic and Milos Nikolic
Faculty of Management in Zajecar , Military Academy and College of Applied Studies, Vranje
Date Posted: March 25, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper PhD Thesis: International Perspective: The Impact of Corporate Social Responsibility Reports on Analysts' Coverage and Forecast Properties: Evidence from FT Global 500
Chi Keung Man
Aberdeen University
Date Posted: March 25, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper Organizational Design and Control Choices
This is a draft of a chapter/article that has been accepted for publication by Oxford University Press in Oxford Handbooks Online, Forthcoming
Christian Hofmann and Laurence van Lent
Ludwig-Maximilians-Universität München - Faculty of Business Administration (Munich School of Management) and Tilburg University - CentER for Economic Research and Dept. of Accounting
Date Posted: March 25, 2015
Last Revised: March 27, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper Professional Accountants in Business: Perspectives from a Developing Country
Erick Rading Outa
Independent
Date Posted: March 25, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Decomposing Fees Paid to Audit Firms -- Assessing Knowledge Spillovers and Independence
Claus Holm
Aarhus University - Department of Economics and Business
Date Posted: March 25, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper Legal Status of Agroholdings in the Russian Federation
Legal Status of Agroholdings in the Russian Federation
Vladimir S. Ossipov
Institute of Economics of RAS
Date Posted: March 24, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Improving Enterprise Interests Through the Process of Business Communication (Унапређење Интереса Предузећа Кроз Процес Пословног Комуницирања)
Ekonomika, Vol 61, Issue 1, pp 43-53, 2015
Slavomir Miletic and Duro Djurovic
University of Pristina - Faculty of Economics and Belgrade Business School
Date Posted: March 24, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Investment Forecast Disclosure and the Cost of Equity Capital: Evidence from the Treatment Effect Estimates Model
Yoshinori Shimada
Iwate University
Date Posted: March 24, 2015
Working Paper Series
12 downloads

Budgeting in Institutional Complexity: The Case of Performing Arts Organizations
Management Accounting Research, Forthcoming
Pascale Amans , Agnès Mazars-Chapelon and Fabienne Villesèque-Dubus
Laboratoire Gouvernance et Contrôle Organisationnel , Université Montpellier II - Montpellier Research in Management (MRM) and Université Montpellier II - Montpellier Research in Management (MRM)
Date Posted: March 24, 2015
Accepted Paper Series

Incl. Electronic Paper Limitations of Current Financial Reporting: A Case for Integrated Reporting
Pooja Dhingra , Ajay Kumar Singh and Gaurav Magu
University of Delhi - Shri Ram College of Commerce , University of Delhi - Department of Commerce, Faculty of Commerce and Business, Delhi School of Economics and SmartAnalyst - Smart Analyst (India – Gurgaon, Haryana)
Date Posted: March 23, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper Tax Avoidance and Dupont Measures of Future Performance
Sharon P. Katz , Urooj Khan and Andrew Schmidt
Columbia Business School - Accounting, Business Law & Taxation , Columbia Business School - Accounting, Business Law & Taxation and North Carolina State University
Date Posted: March 22, 2015
Working Paper Series
22 downloads

Incl. Electronic Paper 強制以XBRL申報財務報告能否降低資訊不對稱?(Does Mandatory Filing of XBRL Financial Reports Reduce the Information Asymmetry?)
Journal of Accounting Review, Vol. 60, No. 1, 2015
Ching-Chieh Lin , Chung-Fern Wu and Sue-Tzeng Chuang
I-Shou University , National Taiwan University and I-Shou University-Department of Accounting
Date Posted: March 21, 2015
Accepted Paper Series
9 downloads

Incl. Electronic Paper CFO Narcissism and Financial Reporting Quality
Charles (Chad) Ham , Mark H. Lang , Nicholas Seybert and Sean Wang
University of Maryland - Department of Accounting & Information Assurance , University of North Carolina at Chapel Hill , University of Maryland - Department of Accounting & Information Assurance and University of North Carolina - Kenan-Flagler Business School
Date Posted: March 21, 2015
Working Paper Series
44 downloads

Incl. Electronic Paper The Value of Audit and the Economic History of Market
Boon Seng Tan
Institute of Singapore Chartered Accountants
Date Posted: March 20, 2015
Last Revised: March 27, 2015
Working Paper Series
10 downloads

Incl. Electronic Paper A Tale of Two Regulators: Risk Disclosures, Liquidity, and Enforcement in the Banking Sector
Jannis Bischof , Holger Daske , Ferdinand Elfers and Luzi Hail
Goethe University Frankfurt , University of Mannheim , University of Mannheim and University of Pennsylvania - The Wharton School
Date Posted: March 20, 2015
Working Paper Series
61 downloads

Incl. Electronic Paper Tax Ethics for Benefit Corporations
Dov Fischer
Brooklyn College - City University of New York (CUNY)
Date Posted: March 20, 2015
Working Paper Series
20 downloads

Incl. Electronic Paper Mapping Management Accounting 2002–2012
Florian Herschung , Matthias D. Mahlendorf and Jürgen Weber
WHU - Otto Beisheim School of Management - Institute of Management Accounting and Control , Frankfurt School of Finance & Management gemeinnützige GmbH and WHU - Otto Beisheim School of Management
Date Posted: March 19, 2015
Working Paper Series
116 downloads

Incl. Electronic Paper The Resolution of Audit-Detected Misstatements
Martin Schmidt
ESCP Europe, Berlin
Date Posted: March 19, 2015
Working Paper Series
14 downloads

Incl. Electronic Paper Assessing Tax Risk: Practitioner Perspectives
Stevanie S. Neuman , Thomas C. Omer and Andrew Schmidt
University of Missouri at Columbia - School of Accountancy , University of Nebraska at Lincoln - School of Accountancy and North Carolina State University
Date Posted: March 18, 2015
Working Paper Series
43 downloads

Incl. Electronic Paper GDP Management to Meet or Beat Growth Targets
Lyu Changjiang , Wang Kemin , Frank Zhang and Zhang Xin
Fudan University - School of Management , Fudan University - School of Management , Yale School of Management and Fudan University - School of Management
Date Posted: March 18, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper Assessing Financial Reporting Quality of Family Firms: The Auditors’ Perspective
Journal of Accounting and Economics, 2015 Forthcoming
Al (Aloke) Ghosh and Charles Tang
City University of New York (CUNY) - Baruch College and Pace University - Lubin School of Business
Date Posted: March 18, 2015
Accepted Paper Series
28 downloads

Incl. Electronic Paper Shariah Governance Practices in Malaysian Islamic Financial Institutions
Shamsher Mohamad and Mohamed Eskandar Shah
University Putra Malaysia - Graduate School of Management and International Centre for Education in Islamic Finance (INCEIF)
Date Posted: March 17, 2015
Working Paper Series
19 downloads

Disclosure Timing and Real Earnings Management
2015 American Accounting Association, Mid-Atlantic Conference
Dina F. El-Mahdy
Morgan State University
Date Posted: March 16, 2015
Working Paper Series

Incl. Electronic Paper Shariah Committee Independence: An Insider's View
Shamsher Mohamad and Mohamed Eskandar Shah
University Putra Malaysia - Graduate School of Management and International Centre for Education in Islamic Finance (INCEIF)
Date Posted: March 16, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper The Decision by Management to Disclose Environmental Information: A Research Note Based on Interviews
Meditari Accountancy Research, Vol. 7, pp. 33-48
Charl J. de Villiers
Auckland University of Technology
Date Posted: March 16, 2015
Accepted Paper Series
13 downloads

US-listed Foreign Companies’ Choice of a US-based vs. Home Country-based Big N Principal Auditor and the Effect on Audit Fees and Earnings Quality
Accounting Horizons, Forthcoming
Sharad Asthana , K. K. Raman and Hongkang Xu
University of Texas-San Antonio , University of Texas at San Antonio and University of Texas at San Antonio - College of Business
Date Posted: March 15, 2015
Last Revised: March 17, 2015
Accepted Paper Series

Auditor Independence and Audit Quality: A Literature Review
Journal of Accounting, Auditing and Finance, Vol. 30, No. 1, 2015
Nopmanee Kong Tepalagul and Ling Lin
Chulalongkorn University and University of Massachusetts Dartmouth - Department of Accounting & Finance
Date Posted: March 14, 2015
Accepted Paper Series

Institutional Ownership Composition and Accounting Conservatism
Review of Quantitative Finance and Accounting, Forthcoming
Ling Lin
University of Massachusetts Dartmouth - Department of Accounting & Finance
Date Posted: March 14, 2015
Accepted Paper Series

Incl. Electronic Paper Strategic Management Guidance and Insider Trading Activities
Journal of Accounting and Public Policy, Forthcoming
Bruce K. Billings and William L. Buslepp
Florida State University - Department of Accounting and Texas Tech University - Area of Accounting
Date Posted: March 14, 2015
Accepted Paper Series
30 downloads

Incl. Electronic Paper Motivating Auditor Skepticism
Kathryn Kadous and Yuepin (Daniel) Zhou
Emory University - Goizueta Business School and Emory University
Date Posted: March 13, 2015
Working Paper Series
42 downloads

Incl. Electronic Paper Investing with Style in Corporate Bonds
Ronen Israel and Johnny Kang
AQR Capital Management, LLC and AQR Capital Management, LLC
Date Posted: March 13, 2015
Working Paper Series
158 downloads

Incl. Electronic Paper The Determinants of Shareholder Value in Retail Banking During Crisis Years: The Case of Greece
Multinational Finance Journal, Forthcoming
Eleftherios Aggelopoulos and Antonios Georgopoulos
University of Patras, Department of Business Administration and University of Patras - Business Administration
Date Posted: March 13, 2015
Last Revised: March 16, 2015
Accepted Paper Series
10 downloads

Accruals, Growth, Accounting Distortions and Stock Returns: The Case of FRS3 in the UK
North American Journal of Economics and Finance, Forthcoming
George A. Papanastasopoulos
University of Piraeus - Department of Business Administration
Date Posted: March 13, 2015
Last Revised: March 26, 2015
Accepted Paper Series

Incl. Electronic Paper Corporate Social Responsibility Research in Accounting
Journal of Accounting Literature, Forthcoming
Xiaobei Huang and Luke Watson
University of International Business and Economics (UIBE) - Business School and University of Florida - Fisher School of Accounting
Date Posted: March 13, 2015
Accepted Paper Series
91 downloads

Incl. Electronic Paper Research on Islamic Banking in Malaysia: A Guide for Future Directions
Gulzhan Musaeva , Shamsher Mohamad and Mohamed Eskandar Shah
International Centre for Education in Islamic Finance (INCEIF) , University Putra Malaysia - Graduate School of Management and International Centre for Education in Islamic Finance (INCEIF)
Date Posted: March 12, 2015
Working Paper Series
21 downloads

Incl. Electronic Paper 股權分置改革能否改善中國上市公司的盈餘資訊內涵?(Does Nontradable Share Reform Improve the Informativeness of Earnings in China?)
Journal of Accounting Review, Volume 60, 2015
Hsin-Yi Chi , Tzu-Ching Weng , Chang-Tian Yang and Pi-Yu Lu
National Chung Hsing University - Department of Accounting , Feng Chia University , National Changhua University of Education and Independent
Date Posted: March 12, 2015
Accepted Paper Series
7 downloads

Incl. Electronic Paper Corporate Sustainability: First Evidence on Materiality
Mozaffar Khan , George Serafeim and Aaron Yoon
Harvard Business School , Harvard University - Harvard Business School and Harvard Business School
Date Posted: March 11, 2015
Working Paper Series
618 downloads

Incl. Electronic Paper Creditor Intervention and Non-GAAP Reporting: Evidence from Debt Covenant Violations
Theodore E. Christensen , Hang Pei , Spencer Pierce and Liang Tan
Brigham Young University - Marriott School of Management , George Washington University - Department of Accountancy , Florida State University - College of Business and George Washington University - Department of Accountancy
Date Posted: March 10, 2015
Working Paper Series
36 downloads

Incl. Electronic Paper The Sticky Cost Phenomenon at the Local Government Level: Empirical Evidence from Greece
Sandra Cohen , Sotiris Karatzimas and Vassilios-Christos Naoum
Athens University of Economics and Business - Department of Business Administration , Athens University of Economics and Business - Department of Business Administration and Athens University of Economics and Business
Date Posted: March 09, 2015
Working Paper Series
13 downloads


 

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