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SSRN eLibrary Statistics:

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Abstracts: 484,096
Full Text Papers: 393,496
Authors: 226,618
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  Last 12 months: 		68,898

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Last 12 months: 11,172,344
Last 30 days: 1,065,092

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  Footnotes: 		77,375
Total Footnotes: 8,499,290


SSRN eLibrary Search Results
JEL Code: M41
4,276,562 Total downloads
Showing Papers 1,341 - 1,390 of 9,386
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Incl. Electronic Paper Accelerating the Adoption of Integrated Reporting
CSR INDEX, Francesco de Leo, Matthias Vollbracht, eds., InnoVatio Publishing Ltd., 2011
Robert G. Eccles and George Serafeim
Harvard Business School and Harvard University - Harvard Business School
Date Posted: August 17, 2011
Accepted Paper Series
474 downloads

IFRS Monopoly: The Pied Piper of Financial Reporting
Accounting and Business Research, Vol. 41, No. 3, pp. 291-306, 2011
Shyam Sunder
Yale University - School of Management
Date Posted: August 17, 2011
Accepted Paper Series

Incl. Electronic Paper Requirements for Performance Management Systems: A Delineation of the Comprehensive Set of Criteria
European Financial and Accounting Journal, Vol. 3, No. 3, pp. 6-22, 2008
 Bartlomiej Nita
Wroclaw University of Economics
Date Posted: August 17, 2011
Accepted Paper Series
42 downloads

Incl. Electronic Paper Strategic Reputation Building and Norm Enforcement: An Experimental Study in a Capital Budgeting Setting
AAA 2012 Management Accounting Section (MAS) Meeting Paper
 Markus C. Arnold and Dominik Schreiber
Institute for Accounting and Control and University of Hamburg
Date Posted: August 17, 2011
Working Paper Series
102 downloads

'True and Fair' as the Moral Compass of Financial Reporting
RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING, Vol. 14, pp. 3-11, Cynthia Jeffrey, ed., Emerald Group Publishing Limited, 2009
 Shyam Sunder
Yale University - School of Management
Date Posted: August 16, 2011
Accepted Paper Series

Incl. Electronic Paper Bertrand Competition, Market Information and Observability
AAA 2012 Management Accounting Section (MAS) Meeting Paper
 Carolyn M. Callahan and E. Ann Gabriel
University of Memphis and Ohio University - School of Accountancy
Date Posted: August 16, 2011
Working Paper Series
90 downloads

Incl. Electronic Paper Costly Budget Negotiations and Financial Distress: An Experimental Investigation
 Markus C. Arnold
Institute for Accounting and Control
Date Posted: August 16, 2011
Working Paper Series
65 downloads

Incl. Electronic Paper Investigation of the Impact of the Massachusetts Health Care Reform on Hospital Costs and Quality of Care
AAA 2012 Management Accounting Section (MAS) Meeting Paper
 Fabienne Miller and Justin Wang
Worcester Polytechnic Institute and Worcester Polytechnic Institute (WPI)
Date Posted: August 16, 2011
Working Paper Series
172 downloads

Incl. Electronic Paper The Measurements and Determinants of Budgetary Slack: Empirical Evidence of Listed Companies in Thailand
 Pornpan Damrongsukniwat , Danuja Kunpanitchakit and Supol Durongwatana
Chulalongkorn University - Department of Accounting , Chulalongkorn University - Department of Accounting and Chulalongkorn University - Department of Statistics
Date Posted: August 16, 2011
Last Revised: April 05, 2013
Working Paper Series
9 downloads

Incl. Electronic Paper Using Internal Controls and Incentive Compensation to Motivate Employees in a Multidimensional Task
 Margaret H. Christ , Scott A. Emett , William B. Tayler and David A. Wood
University of Georgia , Cornell University - Johnson Graduate School of Management , Brigham Young University and Brigham Young University - School of Accountancy
Date Posted: August 16, 2011
Last Revised: April 19, 2013
Working Paper Series
274 downloads

An Experimental Examination of the Effects of Competition, Information Asymmetry and Commitment on Subordinate Budget Reports with Relative Project Evaluation
 Anthony Nikias
Keimyung University
Date Posted: August 15, 2011
Last Revised: March 29, 2013
Working Paper Series

Incl. Electronic Paper All in One Basket: The Bankruptcy Risk of a National Agent-Based Mortgage Recording System
46 U.C. Davis L. Rev. 1 (2013)
 John P. Hunt , Richard Stanton and Nancy Wallace
University of California, Davis - School of Law , University of California, Berkeley - Finance Group and University of California, Berkeley - Real Estate Group
Date Posted: August 15, 2011
Last Revised: February 19, 2013
Accepted Paper Series
228 downloads

Incl. Electronic Paper A Measure of Competition Based on 10-K Filings
Chicago Booth Research Paper No. 11-30, Journal of Accounting Research, Forthcoming
 Feng Li , Russell J. Lundholm and Michael Minnis
University of Michigan at Ann Arbor - Stephen M. Ross School of Business , University of British Columbia - Sauder School of Business and University of Chicago - Booth School of Business
Date Posted: August 15, 2011
Last Revised: October 24, 2012
Accepted Paper Series
587 downloads

Incl. Electronic Paper A Comparison of U.S. and Offshore-Indian Tax Professionals’ Client Advocacy Attitudes Judgments, and Recommendations
 Brian C. Spilker , Bryan W. Stewart , Jaron Wilde and David A. Wood
Brigham Young University , University of South Carolina , Texas A&M University (TAMU) - Department of Accounting and Brigham Young University - School of Accountancy
Date Posted: August 15, 2011
Last Revised: September 05, 2012
Working Paper Series
54 downloads

Alliance Healthcare Network: Using a Balanced Scorecard to Motivate Change
AAA 2012 Management Accounting Section (MAS) Meeting Paper
 Anne M. A. Sergeant and Paulette A. Ratliff-Miller
Grand Valley State University - Department of Accounting & Taxation and Grand Valley State University
Date Posted: August 15, 2011
Working Paper Series

Auditor Perceptions of Manager Narcissism as an Indicator of Fraud Attitude
 Eric N. Johnson , John R. Kuhn Jr. , Barbara Apostolou and John M. Hassell
University of Wyoming , University of South Florida Polytechnic , West Virginia University and Indiana University, Indianapolis - Kelley School of Business
Date Posted: August 15, 2011
Working Paper Series

Incl. Electronic Paper Cutting the Cost of Congruence: How Strategy Explanations Reduce the Risk Premium Caused by Choosing More Imprecise Performance Measures
AAA 2012 Management Accounting Section (MAS) Meeting Paper, AAA 2013 Management Accounting Section (MAS) Meeting Paper
 Ronald N. Guymon and W. Timothy Mitchell
Georgia State University and Georgia State University
Date Posted: August 15, 2011
Last Revised: August 21, 2012
Working Paper Series
87 downloads

Incl. Electronic Paper Decentralized Task Assignment and Centralized Contracting: On the Optimal Allocation of Authority
AAA 2012 Management Accounting Section (MAS) Meeting Paper
 Steffen Reichmann and Anna Rohlfing-Bastian
University of Mannheim and WHU - Otto Beisheim School of Management
Date Posted: August 15, 2011
Last Revised: December 08, 2011
Working Paper Series
72 downloads

Incl. Electronic Paper Do You Fear Your (Heterogeneous) Peers? An Experimental Investigation About Peer-Induced Fairness Concerns in a Capital Budgeting Setting
AAA 2012 Management Accounting Section (MAS) Meeting Paper
 Bart Dierynck
Tilburg University
Date Posted: August 15, 2011
Working Paper Series
66 downloads

Employment Protection Legislation, Adjustment Costs and Cross-Country Differences in Cost Behavior
Journal of Accounting and Economics, Forthcoming
 Rajiv D. Banker , Dmitri Byzalov and Lei Tony Chen
Temple University - Fox School of Business and Management , Temple University - Fox School of Business and Management and affiliation not provided to SSRN
Date Posted: August 15, 2011
Last Revised: September 18, 2012
Accepted Paper Series

Incl. Electronic Paper How is Employee Participation in Developing Performance Indicators Related to Employee Job Performance? Agency vs. Self-Determination Theory
 Bianca A.C. Groen , Marc Wouters and Celeste Wilderom
University of Twente , University of Twente - School of Management and Governance and University of Twente
Date Posted: August 15, 2011
Working Paper Series
113 downloads

Incl. Electronic Paper Interim Performance Measures and Private Information
Forthcoming, The Accounting Review
 Christian Hofmann and Naomi Rothenberg
Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management) and University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: August 15, 2011
Last Revised: May 16, 2013
Accepted Paper Series
76 downloads

Incl. Electronic Paper Performance Management in NGOs: Evidence from Kenya
 Magdy G. Abdel-Kader and Billy Wadongo
Anglia Ruskin University and The University of Bedfordshire
Date Posted: August 15, 2011
Working Paper Series
387 downloads

Incl. Electronic Paper Social Capital Consideration in Promotion Decisions: Do Supervisors Favor Subordinates in Their Social Network?
 Simon Jonghwan Kim
University of Southern California - Leventhal School of Accounting
Date Posted: August 15, 2011
Last Revised: August 21, 2012
Working Paper Series
16 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 Joint Effect of Competition Intensity and Competition Type on the Use of Customer Satisfaction Measures in Executive Annual Bonus Contracts
AAA 2012 Management Accounting Section (MAS) Meeting Paper
 Clara Xiaoling Chen , Ella Mae Matsumura and Jae Yong Shin
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Wisconsin-Madison - Department of Accounting and Information Systems and Seoul National University - College of Business Administration
Date Posted: August 15, 2011
Last Revised: November 30, 2011
Working Paper Series
99 downloads

Incl. Electronic Paper An Analysis of the Concept of Mortgage-Backed Securities: An Economic and Legal Perspective
Journal of Law and Financial Management, Vol. 10, No. 1, pp. 22-33, June 2011
Pelma Jacinth Rajapakse
Griffith University - Griffith Business School
Date Posted: August 12, 2011
Working Paper Series
90 downloads

Incl. Electronic Paper Communication and Information Sharing in Teams
 Naomi Rothenberg
University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: August 12, 2011
Last Revised: August 16, 2012
Working Paper Series
71 downloads

Incl. Electronic Paper Islamic Finance as a Structured Products Business Line: Acute Complexity and the Need for Standardisation
Journal of Law and Financial Management, Vol. 10, No. 1, pp. 2-21, June 2011
 Michael Bennett
World Bank Treasury
Date Posted: August 12, 2011
Accepted Paper Series
131 downloads

Incl. Electronic Paper Mid-Year and End-of-Year Conventions in Achieving Convergence Among Discounted Cash Flow Models
 Vasily Matytskiy
affiliation not provided to SSRN
Date Posted: August 12, 2011
Working Paper Series
140 downloads

Incl. Electronic Paper Practitioners are from Mars; Academics are from Venus? An Empirical Investigation of the Research – Practice Gap in Management Accounting
AAA 2012 Management Accounting Section (MAS) Meeting Paper
 Basil P. Tucker and Alan Lowe
University of South Australia and Aston University - Aston Business School - Finance and Accounting Group
Date Posted: August 12, 2011
Working Paper Series
163 downloads

Incl. Electronic Paper The Role of Reputable Auditors and Underwriters in the Design of Bond Contracts
Journal of Accounting, Auditing and Finance, Forthcoming
 Yun Lou and Florin P. Vasvari
London Business School - Department of Accounting and London Business School
Date Posted: August 12, 2011
Accepted Paper Series
59 downloads

Incl. Electronic Paper Financial Statement Disaggregation Decisions and Auditors’ Tolerance for Misstatement
 Robert Libby and Tim Brown
Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: August 10, 2011
Last Revised: July 27, 2012
Working Paper Series
294 downloads

Incl. Electronic Paper SAS 106 – Audit Evidence: Is it Effective?
 Thomas Patrick Michael Perry
Texas Womans University - School of Management
Date Posted: August 10, 2011
Working Paper Series
651 downloads

Incl. Electronic Paper A Review of Earnings Management in China and its Implications
 Jingjing Yang , Jing Chi and Martin R. Young
Jiangxi Normal University , Massey University - School of Economics and Finance and Massey University - School of Economics and Finance
Date Posted: August 08, 2011
Last Revised: October 05, 2011
Working Paper Series
264 downloads

Incl. Electronic Paper Kurumsal Performans Yönetiminde Sürece Dayalı Faaliyet Tabanlı Maliyetleme (Time-Driven Activity Based Costing For Institutional Performance Management)
 Rifat Yilmaz and Gökhan Baral
Bilecik University and Bilecik University
Date Posted: August 08, 2011
Working Paper Series
289 downloads

Incl. Electronic Paper IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice
European Accounting Review, Forthcoming
 Erlend Kvaal and Christopher William Nobes
BI Norwegian Business School and University of London - Royal Holloway College
Date Posted: August 07, 2011
Accepted Paper Series
121 downloads

Incl. Electronic Paper Managerial Decisions to Discontinue Operations and Future Firm Performance
Date Posted: August 07, 2011
Working Paper Series
84 downloads

Incl. Electronic Paper Unregulated Financial Disclosure by Listed SMEs: Evidence from the Euronext Free Market
 Andy Lardon and Marc Deloof
University of Antwerp and University of Antwerp
Date Posted: August 07, 2011
Last Revised: April 05, 2012
Working Paper Series
179 downloads

Incl. Electronic Paper Analysis of Investment Incentives and the Influence of Growth Options in Regulated Industries
AAA 2012 Management Accounting Section (MAS) Meeting Paper
 Sabine Pallas
affiliation not provided to SSRN
Date Posted: August 05, 2011
Working Paper Series
82 downloads

Incl. Electronic Paper Creditor Control Rights, State of Nature Verification, and Financial Reporting Conservatism
Journal of Accounting & Economics (JAE), Forthcoming
 Liang Tan
The George Washington University
Date Posted: August 05, 2011
Last Revised: August 06, 2012
Accepted Paper Series
218 downloads

Incl. Electronic Paper Did Loan-Loss Provisioning by UK Banks Become More Timely or Less Timely after Adoption of IAS 39?
 John O'Hanlon
Lancaster University - Department of Accounting and Finance
Date Posted: August 05, 2011
Working Paper Series
161 downloads

Incl. Electronic Paper Distilling the Reserve for Uncertain Tax Positions: The Revealing Case of Black Liquor
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Lisa De Simone , John R. Robinson and Bridget Stomberg
University of Texas at Austin - Department of Accounting , University of Texas at Austin and University of Texas at Austin
Date Posted: August 05, 2011
Last Revised: August 26, 2011
Working Paper Series
79 downloads

Equity Compensation and Tax Sheltering: Are They Negatively Related due to Incentives or Tax Benefits?
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Jeri K. Seidman and Bridget Stomberg
University of Texas at Austin - McCombs School of Business and University of Texas at Austin
Date Posted: August 05, 2011
Last Revised: July 18, 2012
Working Paper Series
78 downloads

Incl. Electronic Paper The Impact of FIN 48 and Economic Nexus on Multistate Tax Settlements
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Ann Boyd Davis
Tennessee Technological University
Date Posted: August 05, 2011
Working Paper Series
71 downloads

Incl. Electronic Paper Is Enhanced Audit Quality Associated with Greater Real Earnings Management?
Accounting Horizons, Vol. 25, Issue 2, pp. 315–335, 2011,
Wuchun Chi , Ling Lei Lisic and Mikhail Pevzner
National Chengchi University (NCCU) - Department of Accounting , George Mason University - Accounting Program and George Mason University - School of Management
Date Posted: August 04, 2011
Last Revised: February 18, 2013
Accepted Paper Series
50 downloads

Incl. Electronic Paper Accounting Standards and Debt Covenants: Has the ‘Balance Sheet Approach’ Led to a Decline in the Use of Balance Sheet Covenants?
Journal of Accounting & Economics (JAE), Vol. 52, Nos. 2-3, pp. 178-202, 2011
 Peter R. Demerjian
Emory University - Department of Accounting
Date Posted: August 04, 2011
Last Revised: November 29, 2011
Accepted Paper Series
466 downloads

Incl. Electronic Paper Did the SEC Impact Banks’ Loan Loss Reserve Policies and Their Informativeness?
 Paul J. Beck and Ganapathi S. Narayanamoorthy
University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign
Date Posted: August 04, 2011
Last Revised: April 04, 2012
Working Paper Series
277 downloads

Incl. Fee Electronic Paper Evidence on the Role of Accounting Conservatism in Monitoring Managers’ Investment Decisions
Accounting & Finance, Vol. 51, Issue 3, pp. 609-633, 2011
 Anwer S. Ahmed and Scott Duellman
Texas A&M University - Mays Business School and Saint Louis University - Department of Accounting
Date Posted: August 03, 2011
Accepted Paper Series
2 downloads

Contracting Out Municipal Accounting: The Role of Institutional Entrepreneurship
Accounting, Auditing and Accountability, Forthcoming
 Timo Hyvonen , Janne Jarvinen , Lasse Oulasvirta and Jukka Pellinen
University of Turku - School of Economics , University of Oulu , University of Tampere - Department of Administrative Science and University of Jyväskylä
Date Posted: August 03, 2011
Accepted Paper Series


 

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