Social Science Research Network
QuickSearch SSRN eLibrary

Search Within Results


Feedback to SSRN (Beta)

SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,422
Full Text Papers: 393,787
Authors: 226,737
Papers Received in
  Last 12 months: 		68,988

Paper Downloads:
To date: 65,953,402
Last 12 months: 11,186,475
Last 30 days: 1,057,634

CiteReader:  What's this?
Papers with
  Resolved
  References: 		238,981
Total References: 8,480,523
Papers with Cites: 230,038
Total Citation
  Links: 		5,722,240
Papers with
  Resolved
  Footnotes: 		77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M4
5,293,614 Total downloads
Showing Papers 1,081 - 1,130 of 13,024
Sort By
1 2 3 4 ... Last | Next >


Incl. Electronic Paper Are Analysts’ Cash Flow Forecasts Naive Extensions of Their Own Earnings Forecasts?
Andrew C. Call , Shuping Chen and Yen H. Tong
University of Georgia , University of Texas at Austin - Red McCombs School of Business and Nanyang Technological University (NTU) - Nanyang Business School
Date Posted: June 01, 2012
Working Paper Series
97 downloads

Incl. Electronic Paper Earnings Quality in Privatized Firms: International Evidence on the Role of State and Private Owners
 Hamdi Ben-Nasr , Narjess Boubakri and Jean-Claude Cosset
King Saud University - College of Business Administration , American University of Sharjah - School of Business and Management and HEC Montreal
Date Posted: June 01, 2012
Working Paper Series
16 downloads

Sox and Reserve Conservatism among Property-Liability Insurers: A Difference-in-Differences Approach
 Wenyen Hsu
Feng Chia University - Department of Risk Management and Insurance
Date Posted: June 01, 2012
Working Paper Series

The Consequences of Protecting Audit Partners’ Personal Assets from the Threat of Liability
Journal of Accounting & Economics (JAE), Forthcoming
 Clive S. Lennox and Bing Li
Nanyang Technological University and City University of Hong Kong (CityUHK)
Date Posted: May 31, 2012
Accepted Paper Series

Incl. Electronic Paper Accounting Duality Concept for the Analysis of the Corporate Capital: Scientific and Applied Aspects
University of National and World Economy, Sofia, pp. 195-206, 2011, Accounting – Science, Practice, Independence, Yubilee International Scientific Conference, April 2010 ,
Mihail Musov
University of National and World Economy - Accounting and Economic Analysis
Date Posted: May 30, 2012
Accepted Paper Series
39 downloads

Incl. Electronic Paper Challenges and Opportunities in Cross-Country Accounting Research
 Elizabeth A. Gordon , Adam J. Greiner , Mark J. Kohlbeck , Steve W. J. Lin and Hollis Ashbaugh Skaife
Temple University - Fox School of Business and Management , Florida Atlantic University - School of Accounting , Florida Atlantic University - School of Accounting , Florida International University (FIU) - School of Accounting and University of Wisconsin, Madison - Department of Accounting and Information Systems
Date Posted: May 30, 2012
Working Paper Series
208 downloads

EPS Differences Using Different Earnings Measurement Methods Evidence from Spain
Global Journal of Business Research, Vol. 5, No. 4, pp. 69-81, 2010
 Francisco Sousa Fernández and María Mercedes Carro Arana
University of Cantabria and University of Cantabria
Date Posted: May 30, 2012
Accepted Paper Series

Incl. Electronic Paper Analyst Following, Staggered Boards, and Managerial Entrenchment
 Pornsit Jiraporn , Pandej Chintrakarn and Young Sang Kim
Pennsylvania State University - SGPS; National Institute of Development Administration (NIDA), Bangkok, Thailand , Mahidol University International College (MUIC) and Northern Kentucky University - Haile/US Bank College of Business
Date Posted: May 29, 2012
Last Revised: June 28, 2012
Working Paper Series
74 downloads

Incl. Electronic Paper Do Analysts Sacrifice Forecast Accuracy for Informativeness?
 Henock Louis , Amy X. Sun and Oktay Urcan
Pennsylvania State University - Smeal College of Business , Pennsylvania State University - Department of Accounting and London Business School
Date Posted: May 29, 2012
Last Revised: December 17, 2012
Working Paper Series
189 downloads

The Role of Management Accountants in New Public Management
Financial Accountability & Management (FAM), Vol. 28, No. 4, 2012
 Gert Paulsson
Lund University School of Economics and Management
Date Posted: May 29, 2012
Accepted Paper Series

Incl. Electronic Paper Accounting Standards, Earnings Management, and Earnings Quality
 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: May 28, 2012
Last Revised: April 30, 2013
Working Paper Series
658 downloads

Incl. Electronic Paper Pricing Audit- and Non-Audit Services for Strategic Alliances: An Incomplete Contract Perspective
 Sebahattin Demirkan and Nan Zhou
Suffolk University - Sawyer School of Management and State University of New York at Binghamton - School of Management
Date Posted: May 28, 2012
Working Paper Series
75 downloads

Incl. Electronic Paper Refinancing Pressure and Earnings Management: Evidence from Changes in Short-Term Debt and Discretionary Accruals
 L. Paige Fields , Manu Gupta and Michael S. Wilkins
Texas A&M University (TAMU) - Department of Finance , Virginia Commonwealth University (VCU) - Department of Finance, Insurance & Real Estate and Trinity University
Date Posted: May 28, 2012
Last Revised: February 09, 2013
Working Paper Series
125 downloads

Incl. Electronic Paper Responsible Tax as Corporate Social Responsibility: The Case of Multinational Enterprises and Effective Tax in India
Business and Society, Forthcoming
 Alan Muller and Ans Kolk
University of Amsterdam - University of Amsterdam Business School and University of Amsterdam - University of Amsterdam Business School
Date Posted: May 28, 2012
Accepted Paper Series
126 downloads

Incl. Electronic Paper Accounting Based Risk Measurement: An Alternative to CAPM Derived Discount Factors
University of York Management School Working Paper No. 68
 Steve Toms
University of Leeds - Leeds University Business School (LUBS)
Date Posted: May 27, 2012
Working Paper Series
156 downloads

Incl. Electronic Paper Accrual-Based and Real Earnings Management: An International Comparison for Investor Protection
 Masahiro Enomoto , Fumihiko Kimura and Tomoyasu Yamaguchi
Kobe University - Research Institute for Economics & Business Administration , Tohoku University - Economics & Management and Tohoku Gakuin University - Faculty of Business Administration
Date Posted: May 27, 2012
Last Revised: March 26, 2013
Working Paper Series
378 downloads

Incl. Electronic Paper The Readiness of Small and Medium Sized Enterprises in Turkey to Basel Regulations in Terms of Qualitative Factors
EBES 2012 Istanbul Conference, May 24-26, 2012, Istanbul, Turkey. (ISBN.978-605-61069-5-8)
 Hasmet Sarigul
Mevlana University - Faculty of Management
Date Posted: May 26, 2012
Accepted Paper Series
53 downloads

Incl. Electronic Paper CTC Chile y su Fijación Tarifaria (Tariff Setting of CTC Chile)
 Katia L. Rodriguez , Washington A. Macias and Karoline Terán Matamoros
Escuela Superior Politecnica del Litoral (ESPOL) , Escuela Superior Politécnica del Litoral (ESPOL) and affiliation not provided to SSRN
Date Posted: May 25, 2012
Last Revised: May 26, 2012
Working Paper Series
54 downloads

Incl. Electronic Paper Uncertainty and Debt Covenants
 Peter R. Demerjian
Emory University - Department of Accounting
Date Posted: May 25, 2012
Last Revised: January 05, 2013
Working Paper Series
101 downloads

Incl. Electronic Paper Accounting Choice in Price-Regulated Industries – Unintended Consequences?
 Jochen Pierk and Matthias Weil
Humboldt University of Berlin - School of Business and Economics and Humboldt University of Berlin - School of Business and Economics
Date Posted: May 24, 2012
Last Revised: November 04, 2012
Working Paper Series
115 downloads

Incl. Electronic Paper Do Firms Shift within Non-Recurring Items to Manage Earnings under SFAS 146?
 Divya Anantharaman , Masako N. Darrough and Yong Gyu Lee
Rutgers, The State University of New Jersey - Accounting & Information Systems , City University of New York - Baruch College - Stan Ross Department of Accountancy and CUNY - Baruch College
Date Posted: May 24, 2012
Last Revised: May 26, 2012
Working Paper Series
80 downloads

Incl. Electronic Paper Evidence of Manager Intervention to Avoid Working Capital Deficits
 Scott Dyreng , William J. Mayew and Katherine Schipper
Duke University , Duke University - Fuqua School of Business and Duke University
Date Posted: May 24, 2012
Working Paper Series
117 downloads

Incl. Electronic Paper Initial Public Offerings, Earnings Management and Venture Capital: Evidence in Bull and Bear Market Conditions
 Jaemin Cho and Jaeho Lee
Technology Innovation and Management Program, POSTECH and affiliation not provided to SSRN
Date Posted: May 24, 2012
Working Paper Series
97 downloads

Incl. Electronic Paper Management Control Systems and Strategy Alignment after an MBO: A Case Study on the Influence of the Personal Preferences of Dominant Individuals
Revista Española de Financiación y Contabilidad – Spanish Journal of Finance and Accounting, Forthcoming,
Xavier Sales and Jordi Carenys
Universitaria EADA - EADA Business School and Universitaria EADA - EADA Business School
Date Posted: May 24, 2012
Accepted Paper Series
35 downloads

Incl. Electronic Paper The Italian Social Cooperatives in 2008: A Portrait Using Descriptive and Principal Component Analysis
Euricse Working Paper No. 35/12
 Chiara Carini , Ericka Costa , Maurizio Carpita and Michele Andreaus
European Research Institute on Cooperative & Social Enterprises (EURICSE) , University of Trento - Department of Computer and Management Sciences (DISA) , University of Brescia - Department of Economics and Management and University of Trento - Department of Computer and Management Sciences (DISA)
Date Posted: May 24, 2012
Working Paper Series
59 downloads

Incl. Electronic Paper Corporate Acquisitions in Australia
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 7, No. 1, pp. 2-12, 2012
 Nigel Stephen Garrow , Guy Ford and Tom Valentine
affiliation not provided to SSRN , Macquarie University - Graduate School of Management and University of Western Sydney
Date Posted: May 23, 2012
Accepted Paper Series
115 downloads

Incl. Electronic Paper Exploring the Risks of Overstatements and Understatements in Financial Reporting Due to Inflation and Devaluation Gaps
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 7, No. 1, pp. 13-22, 2012
 Cenap Ilter
Grant MacEwan University - School of Business
Date Posted: May 23, 2012
Accepted Paper Series
114 downloads

Incl. Electronic Paper Illusions of Control? The Extension of New Public Management Through Corporate Governance Regulation
Financial Accountability and Management, Forthcoming
 Marie-Soleil Tremblay
École Nationale d'Administration Publique (ENAP)
Date Posted: May 23, 2012
Accepted Paper Series
45 downloads

Incl. Electronic Paper Market Integrity and Disclosure Quality
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 7, No. 1, pp. 23-31, 2012
 Barbara Mescher
The University of Sydney Business School
Date Posted: May 23, 2012
Accepted Paper Series
109 downloads

Incl. Electronic Paper Rendicontazione Finanziaria Nella Gestione Ordinaria E Liquidatoria Delle Società Di Capitali (Financial reporting in Ordinary Course of Business and in Liquidation of the Companies)
La struttura finanziaria e i bilanci delle società di capitali (The financial structure and the balance sheets of corporations), pp. 433-460,
 Luca Boggio
University of Turin
Date Posted: May 23, 2012
Accepted Paper Series
14 downloads

Incl. Electronic Paper An Actuarial Balance Model for DB PAYG Pension Systems with Disability and Retirement Contingencies
 Manuel Ventura-Marco and Carlos Vidal-Meliá
University of Valencia - Faculty of Economics and University of Valencia - Faculty of Economics
Date Posted: May 22, 2012
Last Revised: September 14, 2012
Working Paper Series
29 downloads

An Examination of Carbon Disclosure Practices in India
 Manoj Subhash Kamat and Manasvi Manoj Kamat
VVM's Shree Damodar College and Goa University
Date Posted: May 22, 2012
Working Paper Series

Incl. Electronic Paper Bank Earnings Management and Tail Risk during the Financial Crisis
 Lee J. Cohen , Marcia Millon Cornett , Alan J. Marcus and Hassan Tehranian
University of Georgia - Department of Finance , Bentley University - Department of Finance , Boston College - Department of Finance and Boston College - Department of Finance
Date Posted: May 22, 2012
Last Revised: November 11, 2012
Working Paper Series
170 downloads

Incl. Electronic Paper Inaccurate Productive Information in a Model of Adverse Selection and Moral Hazard
 Samuel C. A. Pereira
University of Porto - Faculty of Economics
Date Posted: May 22, 2012
Last Revised: October 12, 2012
Working Paper Series
21 downloads

Incl. Electronic Paper Tax-Optimal Step-Up and Imperfect Loss Offset
BuR Business Research Journal, Vol. 5, No. 1, pp. 8-23, May 2012
 Markus Diller
affiliation not provided to SSRN
Date Posted: May 22, 2012
Accepted Paper Series
20 downloads

Incl. Electronic Paper Are Different Markets Equally Valuing Non-Controlling Interests? A Cross-Country Comparison Approach
 Ana Isabel Lopes and Isabel Costa Lourenço
ISCTE-IUL and ISCTE - IUL Business School
Date Posted: May 21, 2012
Last Revised: February 05, 2013
Working Paper Series
34 downloads

Incl. Electronic Paper Impact of Mandatory Adoption of IFRS on the U.S. Independent Audits
 Francisco Rodríguez Gálvez
affiliation not provided to SSRN
Date Posted: May 21, 2012
Working Paper Series
252 downloads

Using Strategic Performance Measurement Systems for Strategy Formulation: Does it Work in Dynamic Environments?
Management Accounting Research, Forthcoming
 Josep Bisbe and Ricardo Malagueño
ESADE Business School and University of Essex
Date Posted: May 21, 2012
Accepted Paper Series

Incl. Electronic Paper Corporate General Counsel and Financial Reporting Quality
Darden Business School Working Paper No. 2060437, UNC Kenan-Flagler Research Paper No. 2012-3
 Justin Hopkins , Edward L. Maydew and Mohan Venkatachalam
University of Virginia (UVA) - Darden School of Business , University of North Carolina at Chapel Hill - Accounting Area and Duke University - Fuqua School of Business
Date Posted: May 20, 2012
Last Revised: December 03, 2012
Working Paper Series
187 downloads

Incl. Electronic Paper Multinationals’ Accountability on Sustainability: The Evolution of Third-Party Assurance of Sustainability Reports
Journal of Business Ethics, 2012, 110(2), pp. 173-190
 Paolo Perego and Ans Kolk
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and University of Amsterdam - University of Amsterdam Business School
Date Posted: May 20, 2012
Last Revised: January 01, 2013
Accepted Paper Series
129 downloads

Incl. Electronic Paper The Economic Efficacy of Banking Mergers: 2006-2008
Colorado College Working Paper No. 2012-06
 Rachel Vitale and Judith A. Laux
Colorado College - Department of Economics and Business and Colorado College - Department of Economics and Business
Date Posted: May 20, 2012
Working Paper Series
37 downloads

Incl. Electronic Paper The Puzzle of Corporate Governance Definition(s): A Content Analysis
 Michail Nerantzidis , John Filos and Themistokles G. Lazarides
Panteion University of Athens - Department of Public Administration , affiliation not provided to SSRN and Technological Educational Institute (TEI) of West Macedonia - Applied Informatics in Business and Economy
Date Posted: May 20, 2012
Last Revised: May 22, 2012
Working Paper Series
178 downloads

Investors’ Perceptions of the Relevance of Credit Transactions Disclosure in Income Statement
 Rosemary Obiageri Obasi and Mercelina Chizoba Ekweme
Benson Idahosa University - Department of Accounting and affiliation not provided to SSRN
Date Posted: May 19, 2012
Working Paper Series

Incl. Electronic Paper The Sustainability Balanced Scorecard: Concept and the Case of Hamburg Airport
Centre for Sustainability Management (CSM), Leuphana Universität Lüneburg, ISBN 978-3-942638-07-4, 2011,
Stefan Schaltegger and Florian Lüdeke-Freund
Leuphana Universität Lüneburg and Leuphana University - Centre for Sustainability Management (CSM)
Date Posted: May 19, 2012
Last Revised: March 18, 2013
Working Paper Series
235 downloads

Thematic Analysis of Income Statement
 Rosemary Obiageri Obasi and Mercelina Chizoba Ekweme
Benson Idahosa University - Department of Accounting and affiliation not provided to SSRN
Date Posted: May 19, 2012
Working Paper Series

Incl. Electronic Paper A Theory of 'Prominent' Disclosure
 Mark Penno and Jack Douglas Stecher
University of Iowa - Henry B. Tippie College of Business and Carnegie Mellon University - David A. Tepper School of Business
Date Posted: May 18, 2012
Working Paper Series
69 downloads

Incl. Electronic Paper Can Moral Reasoning Reduce Auditor Misreporting? An Experimental Examination of Investor Salience and an Auditor Sign-Off Requirement
 Allen D. Blay , Eric Sheldon Gooden , Mark J. Mellon and Douglas E. Stevens
Florida State University , affiliation not provided to SSRN , University of South Florida and Florida State University
Date Posted: May 18, 2012
Working Paper Series
98 downloads

Changes in the Funded Status of Retirement Plans after the Adoption of SFAS No. 158: Economic Improvement or Balance Sheet Management?
Contemporary Accounting Research, Forthcoming
 Denise A. Jones
College of William and Mary - Mason School of Business
Date Posted: May 18, 2012
Accepted Paper Series

Incl. Electronic Paper Comparative Analysis of Budgeting in the Slovene Hotel Industry
Tourism & Hospitality Management, Vol. 17, No. 1, p. 91, 2011
 Gordana Ivankovic and Mateja Jerman
Portoroz - Turistica, Faculty of Tourism Studies and University of Primorska - Faculty of Management
Date Posted: May 18, 2012
Accepted Paper Series
56 downloads

Incl. Electronic Paper Modeling the Antecedents of Preferences for Incomplete Contracts in Bilateral Trade: An Experimental Investigation
 Fabienne Miller , Christine A. Denison and Linda J. Matuszewski
Worcester Polytechnic Institute , Iowa State University and Northern Illinois University
Date Posted: May 18, 2012
Working Paper Series
11 downloads


 

1 2 3 4 ... Last | Next >


 

© 2013 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright
This page was processed by apollo7 in 4.422 seconds