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SSRN eLibrary Statistics:

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Abstracts: 484,509
Full Text Papers: 393,865
Authors: 226,776
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  Last 12 months:
68,968

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To date: 65,966,954
Last 12 months: 11,189,330
Last 30 days: 1,059,940

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238,981
Total References: 8,480,523
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5,722,240
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  Footnotes:
77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M4
5,294,414 Total downloads
Showing Papers 11,001 - 11,050 of 13,026
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The Impact of Litigation Risk on Discretionary Disclosure
Patricia J. Hughes and Mandira Roy Sankar
Deceased and University of Southern California - Leventhal School of Accounting
Date Posted: February 14, 1997
Working Paper Series

The Impact of Losses and Cash Flows on Dividends: Empirical Evidence for Japan
Abacus, Vol. 36, No. 2, June 2000
Andreas Charitou
University of Cyprus
Date Posted: February 21, 2001
Accepted Paper Series

Incl. Electronic Paper The Impact of Losses and Cash Flows on Dividends: Empirical Evidence for Japan
Andreas Charitou
University of Cyprus
Date Posted: November 29, 2000
Working Paper Series
559 downloads

Incl. Electronic Paper The Impact of Macroeconomic Variables on Corporate Performance - What Shareholders Ought to Know?
Financial Analyst Journal, Vol. 59, No. 4, pp. 36-50, 2003, The Research Institute of Industrial Economics Working Paper No. 571
Lars Oxelheim
Research Institute of Industrial Economics (IFN)
Date Posted: August 30, 2007
Last Revised: March 08, 2013
Accepted Paper Series
270 downloads

Incl. Electronic Paper The Impact of Management Earnings Forecasts on Firm Risk and Firm Value
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Stephen R. Foerster , Stephen Sapp and Yaqi Shi
University of Western Ontario - Richard Ivey School of Business , University of Western Ontario - Richard Ivey School of Business and University of Western Ontario - Richard Ivey School of Business
Date Posted: August 31, 2009
Working Paper Series
311 downloads

Incl. Electronic Paper The Impact of Management Forecasts on Short-term Stock Price Volatility
Joseph D. Piotroski
Stanford University - Graduate School of Business
Date Posted: May 13, 2002
Working Paper Series
642 downloads

Incl. Electronic Paper The Impact of Management on CSR
Issues in Social and Environmental Accounting, Vol. 4, No. 2, 2010
Hasan Fauzi and Kamil Idris
Sebelas Maret University and Universiti Utara Malaysia
Date Posted: November 14, 2010
Accepted Paper Series
146 downloads

The Impact of Managerial Incentive Compatible Compensation on the Value Relevance of Fair Value Disclosure Policies: Evidence from the Adoption of SFAS 107 by Banks
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
David Mest , Darius Palia and André Perold
Seton Hall University - Stillman School of Business , Rutgers Business School and Harvard Business School - Finance Unit
Date Posted: April 07, 2004
Working Paper Series

Incl. Electronic Paper The Impact of Managerial Ownership, Monitoring and Accounting Standard Choice on Accrual Mispricing
CEFS Working Paper No. 2009-02
Bernhard Gegenfurtner , Markus Ampenberger and Christoph Kaserer
Technische Universität München (TUM) , Technische Universität München - Center for Entrepreneurial and Financial Studies and Technische Universität München (TUM)
Date Posted: January 30, 2009
Last Revised: May 19, 2009
Working Paper Series
307 downloads

Incl. Electronic Paper The Impact of Managers’ Personality on Visualization of Management Accounting Data
Bernhard Hirsch and Anna Bassler
Bundeswehr University Munich and University of the German Federal Armed Forces - Universität der Bundeswehr München
Date Posted: May 17, 2010
Working Paper Series
232 downloads

Incl. Electronic Paper The Impact of Mandated Disclosure on Performance-Based CEO Compensation
Contemporary Accounting Research, Vol. 21, No. 2
Jane Craighead , Michel Magnan and Linda Thorne
Mercer Human Resource Consulting , Concordia University - Department of Accountancy and York University - Schulich School of Business
Date Posted: February 29, 2004
Accepted Paper Series
523 downloads

Incl. Electronic Paper The Impact of Mandatory Conversion to IFRS on the Net Income of FTSEurofirst 80 Firms
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 3, No. 2, p. 17, 2008
Vincent O'Connell and Katie Sullivan
University of Amsterdam - University of Amsterdam Business School and PriceWaterhouseCoopers LLP
Date Posted: March 11, 2009
Accepted Paper Series
521 downloads

The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence
Accounting Review, Forthcoming
Jeong-Bon Kim V , Xiaohong Liu and Liu Zheng
City University of Hong Kong , The University of Hong Kong and University of Hong Kong - Faculty of Business and Economics
Date Posted: January 04, 2010
Last Revised: September 07, 2012
Accepted Paper Series

The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU
European Accounting Review, Forthcoming
Joseph Aharony , Ran Barniv and Haim Falk
Tel Aviv University - Faculty of Management , Kent State University - Department of Accounting and The Technion, Israel Institute of Technology
Date Posted: September 28, 2010
Accepted Paper Series

The Impact of Mandatory IFRS Adoption on Foreign Mutual Fund Ownership: The Role of Comparability
Journal of Accounting & Economics (JAE), Vol. 51, No. 3, 2011
Mark L. DeFond , Xuesong Hu , Mingyi Hung and Siqi Li
University of Southern California - Leventhal School of Accounting , University of Oregon - Department of Accounting , The Hong Kong University of Science and Technology & University of Southern California and Santa Clara University - Leavey School of Business
Date Posted: May 16, 2011
Accepted Paper Series

Incl. Electronic Paper The Impact of Mandatory IFRS Adoption on Foreign Mutual Fund Ownership: The Role of Comparability
SCU Leavey School of Business Research Paper No. 09-06
Mark L. DeFond , Xuesong Hu , Mingyi Hung and Siqi Li
University of Southern California - Leventhal School of Accounting , University of Oregon - Department of Accounting , The Hong Kong University of Science and Technology & University of Southern California and Santa Clara University - Leavey School of Business
Date Posted: September 15, 2009
Last Revised: May 17, 2011
Working Paper Series
842 downloads

Incl. Electronic Paper The Impact of Market Structure on Audit Price and Quality
Kimberly Dunn , Mark J. Kohlbeck and Brian W. Mayhew
Florida Atlantic University - School of Accounting , Florida Atlantic University - School of Accounting and University of Wisconsin, Madison - Department of Accounting and Information Systems
Date Posted: April 30, 2013
Working Paper Series
44 downloads

The Impact of Materiality Decisions on Financial Ratios: A Computer Simulation
JOURNAL OF ACCOUNTING, AUDITING AND FINANCE, Vol 12, No 2, Spring 1997
Jerry L. Turner
TCU
Date Posted: April 30, 1997
Accepted Paper Series

Incl. Electronic Paper The Impact of Materiality: Accounting's Best Kept Secret
Asian Academy of Management Journal of Accounting and Finance, 1: 1-31 (2005)
Niamh M. Brennan and Sidney J. Gray
University College Dublin (UCD) - Quinn School of Business and University of Sydney
Date Posted: May 01, 2013
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Impact of Media Attention on the Use of Alternative Earnings Measures
ERIM Report Series Reference No. ERS-2007-073-F&A
Miriam Koning , Peter Roosenboom and Gerard Mertens
Erasmus University Rotterdam (EUR) - Financial Management , Rotterdam School of Management, Erasmus University and Erasmus University Rotterdam (EUR) - Department of Financial Management
Date Posted: November 27, 2007
Working Paper Series
93 downloads

The Impact of Meeting or Beating Analysts' Cash Flow Forecasts on a Firm's Cost of Debt
Christopher T. Edmonds , Jennifer Echols Edmonds and John J. Maher
University of Delaware , Virginia Polytechnic Institute & State University and affiliation not provided to SSRN
Date Posted: April 26, 2010
Working Paper Series

Incl. Electronic Paper The Impact of Monetary Policy on the Corporate Balance Sheet
Midwest Finance Association 2012 Annual Meetings Paper
Haibo Yao and Kenneth Roskelley
Mississippi State University and Mississippi State University - Department of Finance & Economics
Date Posted: September 19, 2011
Working Paper Series
64 downloads

The Impact of Multi-Dimensional Corporate Transparency on US Firms' Credit Ratings and Cost of Capital
David G. DeBoskey and Peter R. Gillett
San Diego State University and Rutgers, The State University of New Jersey - Accounting & Information Systems
Date Posted: June 10, 2008
Working Paper Series

The Impact of Multiple Component Reporting on Tax Compliance and Audit Strategies
The Accounting Review, Vol. 74, No. 1, January 1999
Shelley C. Rhoades
Villanova University - School of Business
Date Posted: July 09, 1999
Accepted Paper Series

Incl. Electronic Paper The Impact of Non-audit Services on Capital Markets
Seunghan Nam
Rensselaer Polytechnic Institute (RPI) - Accounting, Finance and Economics
Date Posted: April 07, 2005
Working Paper Series
199 downloads

Incl. Electronic Paper The Impact of Non-Financial Stakeholders on Accounting Conservatism: The Case of Labor Unions
David B. Farber , Hsin-Yi (Shirley) Hsieh , Boochun Jung and Han Yi
McGill University , Florida Atlantic University , University of Hawaii at Manoa and Korea University
Date Posted: February 09, 2012
Working Paper Series
276 downloads

The Impact of Non-Mandatory Corporate Governance on Auditors' Client Acceptance, Risk and Planning Judgments
Accounting & Business Research, Vol. 38, No. 2, June 2008
Divesh Sharma , El'fred Boo and Vineeta Sharma
Florida International University , Nanyang Technological University (NTU) - Nanyang Business School and Florida International University
Date Posted: March 27, 2008
Accepted Paper Series

Incl. Electronic Paper The Impact of Non-Tax Costs on the Tax-Efficiency of Venture Capital Investments
2011 American Taxation Association Midyear Meeting Paper: JLTR Conference
Eric J. Allen and Sharat Raghavan
University of Southern California - Leventhal School of Accounting and University of California, Berkeley - Haas School of Business
Date Posted: February 11, 2011
Last Revised: April 16, 2013
Working Paper Series
125 downloads

The Impact of Nonaudit Service Fee Levels on Investors' Perceptions of Auditor Independence
Behavioral Research in Accounting, Forthcoming
Shawn M. Davis and Dana Hollie
Emory University and Louisiana State University
Date Posted: November 15, 2006
Accepted Paper Series

The Impact of Nonaudit Services Fee Levels on Investor Perceptions of Auditor Independence, Market Efficiency, and Wealth Distribution
Shawn M. Davis and Dana Hollie
Emory University and Louisiana State University
Date Posted: October 24, 2005
Working Paper Series

Incl. Electronic Paper The Impact of Outsourcing on Investments in Firm-Specific Human Capital under Varying Contract Regimes
Lars B. Nielsen
affiliation not provided to SSRN
Date Posted: January 10, 2010
Working Paper Series
29 downloads

The Impact of PCAOB Auditing Standard No. 5 on Audit Fees and Audit Quality
Accounting Horizons, 2012
Dechun Wang and Jian Zhou
Texas A&M University and University of Hawaii at Manoa
Date Posted: July 18, 2009
Last Revised: March 25, 2012
Accepted Paper Series

Incl. Electronic Paper The Impact of Pension Assumptions on Firm Value
Stephen Brown
University of Maryland - Department of Accounting & Information Assurance
Date Posted: March 28, 2006
Working Paper Series
701 downloads

The Impact of Perceived Ethical Intensity on Audit-Quality-Threatening Behaviours
Accounting and Business Research, Forthcoming
Breda Sweeney , Bernard Pierce and Donald F. Arnold
National University of Ireland, Galway , Dublin City University Business School and Union College - Graduate Management Institute
Date Posted: January 15, 2013
Accepted Paper Series

The Impact of Pressure from Potential Client Business Opportunities on the Judgments of Auditors Across Professional Rank
Auditing: A Journal of Practice and Theory, March 2003
Kimberly Moreno and Sudip Bhattacharjee
Northeastern University - College of Business Administration and Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems
Date Posted: November 04, 2002
Accepted Paper Series

The Impact of Price and Return Models on Value Relevance Studies: A Review of Theory and Evidence
Accounting Research Journal, Vol. 16, No. 1, pp. 6-20, July 2003
Koji Ota
Musashi University - Department of Finance
Date Posted: December 21, 2006
Accepted Paper Series

Incl. Electronic Paper The Impact of Process Structure on Novice, Internet-Based, Asynchronous-Distributed Collaborative Writing Teams
IEEE Transactions on Professional Communication (IEEETPC), Vol. 48, No. 4, pp. 341-364, 2005
Paul Benjamin Lowry , Jay F. Nunamaker Jr. , Aaron Mosiah Curtis and Michelle Rene Lowry
City University of Hong Kong (CityUHK) - College of Business - Department of Information Systems , University of Arizona - Center for the Management of Information (CMI) , Indiana University Bloomington - Kelley School of Business and Brigham Young University - School of Accountancy
Date Posted: February 14, 2005
Last Revised: August 25, 2009
Accepted Paper Series
96 downloads

Incl. Fee Electronic Paper The Impact of Product Market Competition on Earnings Quality
Accounting & Finance, Vol. 53, Issue 1, pp. 137-162, 2013
Peter Shu-tong Cheng , Paul Man and Cheong H. Yi
Hong Kong Polytechnic University , affiliation not provided to SSRN and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: March 16, 2013
Accepted Paper Series

Incl. Electronic Paper The Impact of R&D Intensity on Demand for Specialist Auditor Services
Jayne M. Godfrey and Jane Hamilton
Monash University - Department of Accounting and Finance and La Trobe University
Date Posted: February 03, 2005
Working Paper Series
316 downloads

The Impact of R&D Intensity on Demand for Specialist Auditor Services
Contemporary Accounting Research, Vol. 22, No. 1, Spring 2005
Jayne M. Godfrey and Jane Hamilton
Monash University - Department of Accounting and Finance and La Trobe University
Date Posted: January 16, 2005
Accepted Paper Series

The Impact of Regulation Fair Disclosure on Investors' Prior Information Quality - Evidence from an Analysis of Changes in Trading Volume and Stock Price Reactions to Earnings Announcements
Journal of Corporate Finance, Forthcoming
Anwer S. Ahmed and Richard A. Schneible Jr.
Texas A&M University - Mays Business School and University at Albany
Date Posted: January 28, 2007
Accepted Paper Series

Incl. Electronic Paper The Impact of Regulation on Auditor Fees: Evidence from the Sarbanes-Oxley Act
Aloke (Al) Ghosh and Robert J. Pawlewicz
City University of New York (CUNY) - Baruch College and George Mason University
Date Posted: November 27, 2007
Last Revised: January 27, 2010
Working Paper Series
766 downloads

The Impact of Regulation on Firms’ Ability to Habitually Meet or Beat Analysts’ Expectations
Research in Accounting Regulations, Forthcoming
Jan L. Williams and Huey-Lian Sun
University of Baltimore and Morgan State University - Department of Accounting and Finance
Date Posted: July 06, 2011
Accepted Paper Series

The Impact of Regulatory Enforcement and Audit Upon IFRS Compliance: Evidence from China
European Accounting Review, Forthcoming
Jean Jinghan Chen and Haitao Zhang
University of Surrey - School of Management and University of Surrey-School of Management
Date Posted: July 27, 2009
Accepted Paper Series

Incl. Electronic Paper The Impact of Regulatory Framework on Management Commentary Reports
Ann Tarca and Serene Seah
University of Western Australia and University of Western Australia
Date Posted: February 13, 2007
Working Paper Series
368 downloads

Incl. Electronic Paper The Impact of Regulatory Sanctions to Auditor Independence: Some Evidence from Malaysia
Zulkarnain Muhamad Sori and Yusuf Karbhari
University Putra Malaysia - Department of Accounting and Finance and Cardiff Business School
Date Posted: December 20, 2005
Working Paper Series
253 downloads

Incl. Electronic Paper The Impact of Religion on Financial Reporting Irregularities
Sean T. McGuire , Thomas C. Omer and Nathan Y. Sharp
Texas A&M University - Department of Accounting , Texas A&M University (TAMU) - Department of Accounting and Texas A&M University (TAMU) - Department of Accounting
Date Posted: August 20, 2011
Last Revised: May 14, 2013
Working Paper Series
411 downloads

The Impact of Religion on Financial Reporting Irregularities
Accounting Review, Forthcoming
Sean T. McGuire , Thomas C. Omer and Nathan Y. Sharp
Texas A&M University - Department of Accounting , Texas A&M University (TAMU) - Department of Accounting and Texas A&M University (TAMU) - Department of Accounting
Date Posted: August 15, 2011
Accepted Paper Series

Incl. Electronic Paper The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Practice Offices
Thomas C. Omer , Nathan Y. Sharp and Dechun Wang
Texas A&M University (TAMU) - Department of Accounting , Texas A&M University (TAMU) - Department of Accounting and Texas A&M University
Date Posted: August 24, 2010
Last Revised: April 26, 2013
Working Paper Series
314 downloads

Incl. Electronic Paper The Impact of Research Alliances on Measures of Future Financial Market and Operating Performance Risk of Biotechnology Firms
AAA 2009 Management Accounting Section (MAS) Meeting Paper
Carolyn M. Callahan , E. Ann Gabriel and Rodney Smith
University of Memphis , Ohio University - School of Accountancy and affiliation not provided to SSRN
Date Posted: August 07, 2008
Working Paper Series
69 downloads


 

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