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Smooth Taxable Income, Tax Avoidance, and the Information Content of Taxable Income
2013 American Taxation Association Midyear Meeting: New Faculty/ Doctoral Student Session
Michael A. Mayberry , Sean T. McGuire and Thomas C. Omer
University of Florida - Fisher School of Accounting , Texas A&M University - Department of Accounting and Texas A&M University (TAMU) - Department of Accounting
Date Posted: February 14, 2013
Working Paper Series

Smoothing, Big Baths, and Special Items
Michael Kinney and Robert Trezevant
Texas A&M University (TAMU) - Department of Accounting and University of Southern California - Leventhal School of Accounting
Date Posted: April 30, 1998
Working Paper Series

Social and Environmental Accounting and Student Choice: An Exploratory Research Note
As published in Accounting Forum, Vol 24, No 2, June 2000
David Collison , Rob Gray , David Owen , Donald Sinclair and Lorna Stevenson
University of Dundee - Department of Accountancy & Business Finance , University of Glasgow - Department of Accounting and Finance , University of Sheffield - School of Management , The University of Dundee and University of Dundee - School of Business
Date Posted: October 13, 2000
Accepted Paper Series

Social Behaviors, Enforcement, and Tax Compliance Dynamics
Accounting Review, No. 78, January 2003
Jon S. Davis , Gary Hecht and Jon D. Perkins
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Wisconsin - Madison and University of Illinois at Urbana-Champaign
Date Posted: October 19, 2002
Accepted Paper Series

Social Capital and Management Control Systems: A Study of a Non-Government Organization
Accounting, Organizations and Society, Forthcoming
Robert H. Chenhall , Matthew Hall and David Smith
Monash University - Department of Accounting and Finance , London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Monash Uniiversity
Date Posted: July 15, 2008
Last Revised: October 27, 2010
Accepted Paper Series

Social Desirability Response Bias in Accounting Ethics Research
Robert McDonald and Shih-Jen Kathy Ho
SUNY, Albany and Niagara University - Department of Accounting
Date Posted: May 11, 1998
Working Paper Series

Social Disclosure, Legitimacy Theory and the Role of the State
Accounting, Auditing and Accountability, Vol. 22, No. 8, 2009
Pablo Archel , Francisco Javier Husillos-Carqués , Carlos Larrinaga and Crawford Spence
University of Navarra - Gestion de Empresas , University of Navarra - Gestion de Empresas , University of Burgos - Department of Economics and Concordia University
Date Posted: November 03, 2010
Accepted Paper Series

Social Norms Versus Standards of Accounting
GENERAL ACCOUNTING THEORY: TOWARDS BALANCED DEVELOPMENT, M. Dobija, Susan Martin, eds., Cracow, Poland: Cracow University of Economics, pp. 157-177, 2005
Shyam Sunder
Yale University - School of Management
Date Posted: October 26, 2005
Accepted Paper Series

Socio-Economic Impacts of International Accounting Standards: An Introduction
Socio-Economic Review, Vol. 5, No. 4, pp. 585-602, 2007
Yuri Biondi and Tomo Suzuki
French National Center for Scientific Research (CNRS) and Oxford University, SAID Business School
Date Posted: July 10, 2008
Accepted Paper Series

Some Conceptual Tensions in Financial Reporting
Accounting Horizons, Forthcoming
Yuri Biondi , Jonathan C. Glover , Karim Jamal , James A. Ohlson , Stephen H. Penman , Shyam Sunder and Eiko Tsujiyama
French National Center for Scientific Research (CNRS) , Carnegie Mellon University - David A. Tepper School of Business , University of Alberta - Department of Accounting, Operations & Information Systems , New York University (NYU) - Leonard N. Stern School of Business , Columbia University - Department of Accounting , Yale University - School of Management and Waseda University - Graduate School of Commerce
Date Posted: September 19, 2011
Accepted Paper Series

Some Empirical Evidences of Chinese Accounting System and Business Management Practices from Ethical Perspective
Majidul Islam and Maureen Gowing
Concordia University, Quebec - Department of Accountancy and University of Windsor - Odette School of Business
Date Posted: July 14, 2001
Working Paper Series

Some Problems of the Last Three Years
Research in Accounting Regulation, Vol. 19, 2006
Gary Previts
Case Western Reserve University - Department of Accountancy
Date Posted: November 28, 2006
Accepted Paper Series

Some Survey Evidence on the Learning and Performance Orientations of Management Accountants
Management Accounting Research, Vol 10, No 2, June 1999
Alan Coad
University of Birmingham
Date Posted: February 18, 1999
Accepted Paper Series

Some Thoughts on the Intellectual Foundations of Accounting
Accounting Horizons, Vol. 16, No. 2, pp. 157-168, June 2002
Joel S. Demski , Shyam Sunder , John C. Fellingham , Yuji Ijiri , Jonathan C. Glover and Pierre Jinghong Liang
University of Florida - Fisher School of Accounting , Yale University - School of Management , Ohio State University (OSU) - Department of Accounting & Management Information Systems , Carnegie Mellon University , Carnegie Mellon University - David A. Tepper School of Business and Carnegie Mellon University - Tepper School of Business
Date Posted: May 26, 2002
Accepted Paper Series

Sourcing of Internal Auditing: An Empirical Study
Management Accounting Research, Vol. 18, No, 1, pp. 102-124, 2007
Roland F. Spekle , Hilco J. van Elten and Anne-Marie Kruis
Nyenrode Business University , Nyenrode University and Nyenrode University
Date Posted: October 11, 2006
Last Revised: January 25, 2012
Accepted Paper Series

Sourcing, Inventory and Agency Relationship
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Chiaho Chang
Montclair State University
Date Posted: April 06, 2004
Working Paper Series

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

SOX Section 404 Material Weaknesses and Shareholder Dissatisfaction with Directors
Zhongxia Shelly Ye , Dana R. Hermanson and Jagan Krishnan
Kennesaw State University , Kennesaw State University - Department of Accounting and Temple University - Department of Accounting
Date Posted: July 07, 2008
Last Revised: September 29, 2010
Working Paper Series

Spain
A GLOBAL HISTORY OF ACCOUNTING, FINANCIAL REPORTING AND PUBLIC POLICY: EUROPE: STUDIES IN THE DEVELOPMENT OF ACCOUNTING THOUGHT, pp. 165-191, G.J. Previts, & P. Walton, eds., Emerald, 2011
Carlos Larrinaga and Marta Macias
University of Burgos - Department of Economics and Universidad Carlos III de Madrid - Department of Business Administration
Date Posted: September 12, 2011
Accepted Paper Series

Spanish Football Clubs Finances: Crisis and Player Salaries
International Journal of Sport Finance, Vol. 5, No. 1, 2010
Ángel Barajas and Plácido Rodriguez
University of Vigo - Faculty of Business Administration and Tourism and Universidad de Oviedo - Facultad de Economicas
Date Posted: March 15, 2010
Accepted Paper Series

Special Debating Forum on 'In the Aftermath of Crisis: Reflections on the Principles, Values and Significance of Academic Inquiry in Accounting'
European Accounting Review, Vol. 14, No. 2, 2005
Christopher Humphrey
University of Manchester - Division of Accounting and Finance
Date Posted: June 13, 2005
Accepted Paper Series

Specification and Power of Cross-Sectional Abnormal Working Capital Accruals Models in the Spanish Context
European Accounting Review, Vol. 13, No. 1, 2004
J.J. Alcarria and Belen Gill-de-Albornoz
Jaume I University - Department of Finance and Accounting and Universitat Jaume I
Date Posted: December 30, 2003
Accepted Paper Series

Spillover Effects in Subjective Performance Evaluation: Bias and the Asymmetric Influence of Controllability
The Accounting Review, Forthcoming
Jasmijn C. Bol and Steven D. Smith
Tulane University - A.B. Freeman School of Business and Brigham Young University
Date Posted: July 01, 2009
Last Revised: March 12, 2011
Accepted Paper Series

Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosures Practices
ACCOUNTING HORIZONS, Vol 10, No 1, March 1996
Marilyn Taylor Zarzeski
University of Mississippi - Patterson School of Accountancy
Date Posted: July 05, 1998
Accepted Paper Series

Spread-Driven Dividend Discount Models
Financial Analysts Journal, Vol. 56, No. 6, November/December 2000
Martin L. Leibowitz
Teachers Insurance and Annuity Association College Retirement Equities Fund (TIAA-CREF)
Date Posted: May 09, 2001
Accepted Paper Series

Sprouse's What-You-May-Call-It: Fundamental Insight or Monumental Mistake?
Accounting Historians Journal, Vol. 37, No. 1, pp. 121-148, June 2010
Sudipta Basu and Gregory B. Waymire
Temple University - Fox School of Business and Management and Emory University - Department of Accounting
Date Posted: July 26, 2010
Accepted Paper Series

Stability of Monetary Unit and Informativeness of Corporate Financial Reporting
MONETARY UNIT STABILITY IN HOLISTIC APPROACH, Mieczyslaw Dobija, ed., pp. 9-26, 2002
Shyam Sunder
Yale University - School of Management
Date Posted: September 05, 2002
Accepted Paper Series

Stability of Rents and Returns as a Source of Internal Financing: Evidence from Appalachian Coal Producers
Accounting & Taxation, Vol. 2, No. 1, pp. 33-46, 2010
Yang Chin-Chia and Ken Hung
affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: June 30, 2011
Accepted Paper Series

Staggered Boards and Earnings Management
Accounting Review, Forthcoming
Yijiang Zhao and Kung Chen
American University and University of Nebraska at Lincoln - College of Business Administration
Date Posted: February 19, 2008
Accepted Paper Series

Stakeholder Accountability: Workplace Injuries in the UK and Canada
CAAA 2006 Annual Conference Paper
Sheila Ellwood and Daphne Rixon
University of Bristol and University of Warwick Business School
Date Posted: January 12, 2006
Working Paper Series

Stakeholder Reporting: The Spanish Tobacco Monopoly (1887-1986)
European Accounting Review, Forthcoming
Macario Camara , Eva Chamorro and Alonso Moreno
University of Jaen , University of Jaén and University of Jaén
Date Posted: February 17, 2009
Accepted Paper Series

Standard Estimation, Standard Tightness, and Benchmarking: A Method with an Application to Nursing Services
Journal of Management Accounting Research, 1998
Rajiv D. Banker , Hsihui Chang and Somnath Das
Temple University - Fox School of Business and Management , University of California, Riverside - A. Gary Anderson Graduate School of Management and University of Illinois at Chicago
Date Posted: September 08, 1998
Accepted Paper Series

Standards for Field Research in Management Accounting
Journal of Management Accounting Research, 1998
Anthony C. Atkinson and W. Shaffir
University of Waterloo and McMaster University
Date Posted: October 21, 1998
Accepted Paper Series

State Antitakeover Laws and Voluntary Disclosure
Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Yijiang Zhao , Arthur C. Allen and Iftekhar Hasan
American University , University of Nebraska at Lincoln - School of Accountancy and Fordham University
Date Posted: August 16, 2012
Accepted Paper Series

Statement on Accounting Disclosure About Derivative Financial Instruments
J. OF DERIVATIVES, Spring 1996
Edward I. Altman
New York University (NYU) - Salomon Center
Date Posted: May 04, 2000
Accepted Paper Series

Stationary Components of Earnings and Stock Prices
Advances in Quantitative Analysis of Finance & Accounting
Robert F. Halsey
Babson College - Accounting and Law Division
Date Posted: January 16, 2001
Accepted Paper Series

Stock Market Anomalies: What Can We Learn from Repurchases and Insider Trading?
Review of Accounting Studies, Vol. 11, No. 1, pp. 49-70, 2006
John E. Core , Wayne R. Guay and Rodrigo S. Verdi
Massachusetts Institute of Technology (MIT) - Sloan School of Management , University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology (MIT)
Date Posted: August 11, 2005
Last Revised: January 23, 2012
Accepted Paper Series

Stock Market Response to Discretionary Accruals: A Contracting Theory Perspective
Wonsun D. Paek
Sungkyunkwan University
Date Posted: July 20, 1998
Working Paper Series

Stock Option Grant Vesting Terms: Economic and Financial Reporting Determinants
Review of Accounting Studies, Forthcoming
Brian D. Cadman , Tjomme O. Rusticus and Jayanthi Sunder
University of Utah - David Eccles School of Business , Northwestern University - Kellogg School of Management and University of Arizona - Eller College of Management
Date Posted: November 17, 2012
Accepted Paper Series

Stock Options, R&D, and the R&D Tax Credit
Accounting Review, May 2008
Jennifer L. Brown and Linda K. Krull
Arizona State University (ASU) - W.P. Carey School of Business and University of Oregon
Date Posted: December 06, 2007
Last Revised: July 23, 2009
Accepted Paper Series

Stock Price Behavior Around Announcements of Write-Offs
Review of Accounting Studies, Vol 3, No 4, 1998
Eli Bartov , Frederick W. Lindahl and William E. Ricks
New York University , George Washington University - Department of Accountancy and Rosenberg Institutional Equity Management
Date Posted: September 24, 1999
Accepted Paper Series

Stock Price Behavior Associated with Post 1974-75 LIFO Adoptions Announced at Alternative Disclosure Times
JOURNAL OF ACCOUNTING, AUDITING, AND FINANCE, Vol 11, No 4, Fall 1996
Morton Pincus and Charles E. Wasley
University of California, Irvine and University of Rochester - Simon School of Business
Date Posted: April 17, 1998
Accepted Paper Series

Stock Price Effects of the Allowance of LIFO for Tax Purposes
Journal of Accounting and Economics, Vol 23, No 3, December 1997
Morton Pincus
University of California, Irvine
Date Posted: March 14, 1998
Accepted Paper Series

Stock Price Predictions with Accounting Information
Susan Riffe and Rex Thompson
affiliation not provided to SSRN and Southern Methodist University (SMU) - Edwin L. Cox School of Business
Date Posted: July 14, 1997
Working Paper Series

Stock Price Reaction and Value Relevance of Recognition versus Disclosure: The Case of Stock-based Compensation
Journal of Accounting and Economics, Vol. 33, No. 3, pp. 343-373, August 2002
Hassan Espahbodi , Pouran Espahbodi , Zabihollah Rezaee and Hassan Tehranian
Western Illinois University - Department of Accountancy , Western Illinois University - Department of Accountancy , University of Memphis - School of Accountancy and Boston College - Department of Finance
Date Posted: March 26, 2003
Accepted Paper Series

Stock Repurchases as an Earnings Management Device
Journal of Accounting and Economics, Forthcoming
Paul Hribar , Nicole Thorne Jenkins and W. Bruce Johnson
University of Iowa - Henry B. Tippie College of Business , University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics and University of Iowa - Department of Accounting
Date Posted: November 07, 2005
Accepted Paper Series

Stock Splits and Large Stock Dividends: The Association of the Accounting Treatment with Announcement Returns
Graeme Rankine and Earl K. Stice
Thunderbird, School of Global Management and Hong Kong University of Science and Technology
Date Posted: July 08, 1998
Working Paper Series

Stock Splits as a Manipulation Tool: Evidence from Mergers and Acquisitions
Financial Management, Forthcoming
Shourun Guo , Mark H. Liu and Weihong Song
Duke Energy Corp. , University of Kentucky - Gatton College of Business and Economics and University of Cincinnati - Department of Finance
Date Posted: September 04, 2007
Accepted Paper Series

Strategic Analysis of Securities Litigation Against Independent Auditors
Auditing: A Journal of Practice & Theory, September 2002
Barry E. Cushing and David L. Gilbertson
University of Utah - School of Accounting and Information Systems and Western Washington University
Date Posted: March 01, 2002
Accepted Paper Series

Strategic Auditor Behavior and Going-concern Decisions
Journal of Business Finance & Accounting, Vol. 24, No. 6, July 1997
Ella Mae Matsumura , K.R. Subramanyam and Robert R. Tucker
University of Wisconsin-Madison - Department of Accounting and Information Systems , University of Southern California - Leventhal School of Accounting and Fordham University - Accounting Area
Date Posted: July 21, 2002
Accepted Paper Series


 

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