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SSRN eLibrary Statistics:

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Abstracts: 483,932
Full Text Papers: 393,337
Authors: 226,553
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Last 12 months: 11,179,656
Last 30 days: 1,087,338

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SSRN eLibrary Search Results
JEL Code: M40
869,626 Total downloads
Showing Papers 141 - 190 of 2,718
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Incl. Electronic Paper Will Women Lead the Way? Differences in Demand for Corporate Social Responsibility Information for Investment Decisions
Journal of Business Ethics, Forthcoming
Leda Nath , Lori Holder-Webb and Jeffrey R. Cohen
University of Wisconsin - Whitewater , Western New England University - Department of Accounting and Finance and Boston College - Department of Accounting
Date Posted: November 19, 2012
Accepted Paper Series
62 downloads

Incl. Electronic Paper A Field Study of the Emerging Practice of Beyond Budgeting in Industrial Companies: An Institutional Perspective
European Accounting Review (Forthcoming)
 Tiina Henttu-Aho and Janne Järvinen
University of Oulu and University of Oulu
Date Posted: November 17, 2012
Last Revised: November 27, 2012
Accepted Paper Series
73 downloads

Reporting Performance Information in the Public Sector: The Moral from the (Non) Application of Program Budgeting in Greece
 Sandra Cohen and Sotiris Karatzimas
Athens University of Economics and Business - Department of Business Administration and Athens University of Economics and Business - Department of Business Administration
Date Posted: November 16, 2012
Last Revised: April 09, 2013
Working Paper Series

Incl. Electronic Paper How Does Business Performance Measures Perform: An Emprical Analysis
International Journal of Business Performance Management;Vol 12 issue 4, 2011
 Keyur B. Thaker
Indian Institute of Management Indore
Date Posted: November 11, 2012
Accepted Paper Series
16 downloads

Incl. Electronic Paper Reporting Comprehensive Income: Evidence from Malaysian ACE Market Companies
 Azhar Abdul Rahman and Mohd Diah Hamdan
Universiti Utara Malaysia and Universiti Utara Malaysia - School of Accountancy
Date Posted: November 07, 2012
Working Paper Series
46 downloads

Incl. Electronic Paper Australian Evidence Concerning the Information Content of Economic Value-Added
Australian Journal of Management, Vol. 29, No. 2, 2004
 Andrew C. Worthington and Tracey West
Griffith University and Griffith University
Date Posted: November 04, 2012
Accepted Paper Series
35 downloads

Incl. Electronic Paper The Usefulness of Economic Value-Added (EVA) and its Components in the Australian Context
Accounting, Accountability and Performance, 7(1), pp. 73-90 (2001)
 Andrew C. Worthington and Tracey West
Griffith University and Griffith University
Date Posted: November 04, 2012
Accepted Paper Series
69 downloads

Incl. Electronic Paper A Review and Synthesis of the Economic Value-Added Literature
Discussion Papers in Economics, Finance and International Competitiveness, School of Economics and Finance, Queensland University of Technology, 2000
 Andrew C. Worthington and Tracey West
Griffith University and Griffith University
Date Posted: November 03, 2012
Working Paper Series
45 downloads

Incl. Electronic Paper Economic Value-Added: A Review of the Theoretical and Empirical Literature
Asian Review of Accounting, Vol. 9, No. 1, pp. 67-86, 2001
 Andrew C. Worthington and Tracey West
Griffith University and Griffith University
Date Posted: November 03, 2012
Accepted Paper Series
58 downloads

Incl. Electronic Paper Financial Statement Comparability and the Efficiency of Acquisition Decisions
 Ciao-Wei Chen , Daniel W. Collins , Todd D. Kravet and Richard Mergenthaler Jr.
University of Iowa - Department of Accounting , University of Iowa - Department of Accounting , University of Texas at Dallas - School of Management and University of Iowa - Henry B. Tippie College of Business
Date Posted: October 30, 2012
Last Revised: May 04, 2013
Working Paper Series
228 downloads

Discourses of Control, Managing the Boundaries
British Accounting Review, Vol. 43, No. 4, 2011
 Jane Broadbent
University of London, Royal Holloway
Date Posted: October 27, 2012
Accepted Paper Series

Incl. Electronic Paper Do Well-Connected Directors Improve Firm Performance?
 Thomas C. Omer , Marjorie K. Shelley and Frances M. Tice
Texas A&M University (TAMU) - Department of Accounting , Texas A&M University - Department of Accounting and Texas A&M University (TAMU) - Department of Accounting
Date Posted: October 26, 2012
Last Revised: December 03, 2012
Working Paper Series
133 downloads

Incl. Electronic Paper Corporate Governance and Covenant Restrictiveness in Private Debt Contracts
 Intan Suryani Abu Bakar , Paul R. Mather and George A. Tanewski
affiliation not provided to SSRN , La Trobe University and Deakin University - School of Accounting Economics and Finance
Date Posted: October 25, 2012
Working Paper Series
59 downloads

Incl. Electronic Paper Do Auditors Play a Positive Role in the Resolution of Debt Covenant Violations?
 Liangliang Jiang and Hui Zhou
Lingnan University and Melbourne Business School
Date Posted: October 25, 2012
Working Paper Series
60 downloads

Incl. Electronic Paper Was the European Commission Green Paper Right? An Evaluation of the French Experience with Joint Auditing
 Jean Bédard , Charles Piot and Alain Schatt
Université Laval - École de comptabilité , University of Grenoble and University of Neuchâtel - Institute of Financial Analysis
Date Posted: October 22, 2012
Last Revised: December 04, 2012
Working Paper Series
97 downloads

Auditor Tenure and Rotation
 Clive S. Lennox
Nanyang Technological University
Date Posted: October 22, 2012
Working Paper Series

Incl. Electronic Paper Does Estimation Uncertainty Affect Investors’ Preference for the Form of Financial Statement Presentation?
 Brant E. Christensen , Steven M. Glover , Thomas C. Omer and Marjorie K. Shelley
Texas A&M University (TAMU) - Department of Accounting , Brigham Young University , Texas A&M University (TAMU) - Department of Accounting and Texas A&M University - Department of Accounting
Date Posted: October 18, 2012
Last Revised: January 05, 2013
Working Paper Series
134 downloads

Incl. Electronic Paper Accounting for Globalization: Evaluating the Effectiveness of Country-by-Country Reporting
Employment, Work and Finance Working Paper No. 12-08
 Dariusz Wojcik
University of Oxford, St. Peter's College
Date Posted: October 18, 2012
Working Paper Series
71 downloads

Incl. Electronic Paper Shining Light on Globalization: The Political Economy of Country-by-Country Reporting
Employment, Work and Finance Working Paper No. 12-07
 Dariusz Wojcik
University of Oxford, St. Peter's College
Date Posted: October 18, 2012
Working Paper Series
36 downloads

Incl. Electronic Paper Recruiting Internal Auditors: The Effects of Using the Internal Audit Function as a Management Training Ground and Performing Consulting Services
 F. Greg Burton , Matthew W. Starliper , Scott L. Summers and David A. Wood
Brigham Young University - School of Accountancy , Brigham Young University - Marriott School , Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: October 16, 2012
Last Revised: May 03, 2013
Working Paper Series
169 downloads

Incl. Electronic Paper Dividendos Potenciales: Efectos Sobre la Valoración y el Análisis Financiero de Empresas (Potential Dividends: Effects on Financial Valuation and Analysis)
 Pedro Fabián Castilla Ávila
Master Consultores
Date Posted: October 16, 2012
Last Revised: February 13, 2013
Working Paper Series
31 downloads

Incl. Electronic Paper Internal Governance and Real Earnings Management
 Qiang Cheng , Jimmy Lee and Terry J. Shevlin
Singapore Management University , Singapore Management University - School of Accountancy and University of California-Irvine
Date Posted: October 16, 2012
Working Paper Series
299 downloads

Incl. Electronic Paper The Information Content of the Deferred Tax Valuation Allowance: Evidence from Venture Capital Backed IPO Firms
 Eric J. Allen
University of Southern California - Leventhal School of Accounting
Date Posted: October 13, 2012
Working Paper Series
83 downloads

Incl. Electronic Paper Reviewing External Auditor's Duties and Liabilities in Malawian Banking Industry
 Brian Phiri Kampanje
Blantyre International University
Date Posted: October 12, 2012
Working Paper Series
49 downloads

Incl. Electronic Paper Report of the Committee of Inquiry into Inflation Accounting
Committee of Inquiry into Inflation Accounting, Government Printer, Wellington, 1976
 Ivor Richardson , Don Brash , R.P. Kellaway , P.S. Stannard and H.M. Titter
Victoria University of Wellington - Faculty of Law , affiliation not provided to SSRN , affiliation not provided to SSRN , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: October 11, 2012
Accepted Paper Series
36 downloads

Incl. Electronic Paper Juror Evaluations of Auditor Decision Aid Use under Rules-Based and Principles-Based Frameworks
 Erik S. Boyle
University of Utah
Date Posted: October 10, 2012
Working Paper Series
26 downloads

Assessing Financial Distress Where Bankruptcy is Not an Option: An Alternative Approach for Local Municipalities
European Journal of Operational Research, Vol. 218, Issue 1, pp. 270-279
 Sandra Cohen , Michael Doumpos , Evi Neophytou and C. Zopounidis
Athens University of Economics and Business - Department of Business Administration , Technical University of Crete (TUC) - Department of Production Engineering and Management , Athens University of Economics and Business - Department of Accounting and Finance and Technical University of Crete (TUC) - Department of Production Engineering and Management
Date Posted: October 10, 2012
Last Revised: October 23, 2012
Accepted Paper Series

Management Accounting System Problems in Context of Lean: Development of a Proposed Solution
THE ROUTLEDGE COMPANION TO COST MANAGEMENT, chapter 3. New York: Routledge, 2012
Thomas Borup Kristensen and Poul Israelsen
Aalborg University - Department of Business and Management and Aalborg University - Center for Industrial Production
Date Posted: October 08, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Does Adopting Good Corporate Governance Impact the Cost of Intermediated and Non‐Intermediated Debt?
Accounting & Finance, Vol. 52, pp. 49-76, 2012
 Husam M. Aldamen and Keith Duncan
affiliation not provided to SSRN and Bond University - Accounting
Date Posted: October 06, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Sources of Earnings Variability and Their Effect on Earnings Forecasts
Accounting & Finance, Vol. 52, pp. 343-371, 2012
 Hwee C. Tan and Baljit Sidhu
affiliation not provided to SSRN and University of New South Wales - Australian School of Business
Date Posted: October 06, 2012
Accepted Paper Series
1 downloads

Incl. Electronic Paper Looking into the Black Box of Firm Valuation: A Monte-Carlo Simulation Model for Assessing the Riskiness of Debt and Tax Savings
 Sergei Vasilievich Cheremushkin
affiliation not provided to SSRN
Date Posted: October 06, 2012
Working Paper Series
59 downloads

Incl. Electronic Paper Joint Audit and Accuracy of the Auditor's Report: An Empirical Study
International Journal of Economic Sciences and Applied Research 5 (2): 7-42
 Julia Baldauf and Rudolf Steckel
affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: October 03, 2012
Accepted Paper Series
130 downloads

Incl. Electronic Paper Post M&A Accounting Performance of Romanian Banks
Journal of Eastern Europe Research in Business & Economics, IBIMA Publishing, 2012
 Maria Carmen Huian
Alexandru Ioan Cuza University of Iasi, Romania
Date Posted: September 30, 2012
Accepted Paper Series
30 downloads

Incl. Electronic Paper The Debt-Contracting Value of Accounting Numbers, Renegotiation, and Investment Efficiency
 Yiwei Dou
New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: September 30, 2012
Last Revised: February 18, 2013
Working Paper Series
95 downloads

Incl. Electronic Paper The Effect of Nonprofit Governance on Donations: Evidence from the Revised Form 990
 Erica Harris , Christine Petrovits and Michelle Yetman
Rutgers, The State University of New Jersey - Rutgers University, Camden , George Washington University - Department of Accountancy and University of California, Davis - Graduate School of Management
Date Posted: September 30, 2012
Last Revised: May 16, 2013
Working Paper Series
90 downloads

Incl. Electronic Paper The Impact of Economic Incentives and Peer Behavior on Opportunistic Reporting Behavior
 Eddy Cardinaels and Yuping Jia
Tilburg University - Center and Faculty of Economics and Business Administration and Frankfurt School of Finance and Management
Date Posted: September 30, 2012
Working Paper Series
33 downloads

Discussion of 'The Economics of Setting Auditing Standards'
Contemporary Accounting Research, Forthcoming
 Judson Caskey
University of Texas at Austin - Red McCombs School of Business
Date Posted: September 27, 2012
Accepted Paper Series

Incl. Electronic Paper Accounting Education Research: Ranking Institutions and Individual Scholars
 Darin Kip Holderness Jr., Noah Myers , Scott L. Summers and David A. Wood
Bentley University , Brigham Young University , Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: September 25, 2012
Last Revised: April 08, 2013
Working Paper Series
412 downloads

Incl. Electronic Paper The Effects of Analysts’ Access to Management’s Private Information and the Precision of Publicly Available Information on Analyst Forecast Accuracy
 Sami Keskek , Linda A. Myers , Thomas C. Omer and Marjorie K. Shelley
University of Arkansas - Sam M. Walton College of Business , University of Arkansas , Texas A&M University (TAMU) - Department of Accounting and Texas A&M University - Department of Accounting
Date Posted: September 25, 2012
Working Paper Series
71 downloads

Incl. Electronic Paper Fair Value Accounting, Auditor Specialization, and Earnings Management: Evidence from the Banking Industry
 Brian Bratten , Monika Causholli and Linda A. Myers
University of Kentucky - Von Allmen School of Accountancy , University of Kentucky and University of Arkansas
Date Posted: September 24, 2012
Last Revised: April 05, 2013
Working Paper Series
224 downloads

Incl. Electronic Paper The Federal Government’s War on Marriage AKA the Marriage Penalty Tax: Unfair to Individuals and Harmful to Society
Mays Business School Research Paper No. 2012-79
 Floyd W. Carpenter , Dennis R. Lassila and Murphy Smith
Murray State University - College of Business , Texas A&M University (TAMU) - Department of Accounting and Murray State University - College of Business
Date Posted: September 20, 2012
Last Revised: December 23, 2012
Working Paper Series
61 downloads

Incl. Electronic Paper Do Information Releases Increase or Decrease Information Asymmetry? New Evidence from Analyst Forecast Announcements
Columbia Business School Research Paper No. 12/54
 Dan Amiram , Edward L. Owens and Oded Rozenbaum
Columbia Business School - Accounting, Business Law & Taxation , University of Rochester - Simon School of Business and Columbia Business School - Accounting, Business Law & Taxation
Date Posted: September 20, 2012
Last Revised: November 29, 2012
Working Paper Series
236 downloads

The Underlying Mechanism of Related Party Transactions Disclosure Across Countries
Corporate Ownership and Control, Vol. 8, Issue 4
 Walaa Wahid Elkelish
University of Sharjah - College of Business Administration
Date Posted: September 20, 2012
Last Revised: September 23, 2012
Accepted Paper Series

International Price and Earnings Momentum
European Journal of Finance, Vol. 18, No. 5-6, 2012, pp. 535-573
 Harald Lohre and Markus Leippold
Deka Investment GmbH and University of Zurich - Department of Banking and Finance
Date Posted: September 18, 2012
Accepted Paper Series

The Effect of the Timing and Direction of Capital Gain Tax Changes on Investment in Risky Assets
Accounting Review, Forthcoming
 Diana Falsetta , Tim Rupert and Arnold Wright
University of Miami - Department of Accounting , Northeastern University and Northeastern University - Accounting Area
Date Posted: September 14, 2012
Accepted Paper Series

Incl. Electronic Paper Conservative Reporting and Investors’ Divergence of Opinion
 Carlo D'Augusta , Sasson Bar-Yosef and Annalisa Prencipe
Bocconi University, Department of Accounting , Bocconi University - Department of Accounting and Bocconi University - Department of Accounting
Date Posted: September 11, 2012
Working Paper Series
79 downloads

Incl. Electronic Paper Are Juries More Likely to Second-Guess Auditor Judgment under Imprecise Accounting Standards?
 Kathryn Kadous and Molly Mercer
Emory University - Goizueta Business School and DePaul University
Date Posted: September 10, 2012
Working Paper Series
84 downloads

Incl. Electronic Paper Narcissism is a Bad Sign: CEO Signature Size, Investment, and Performance
UNC Kenan-Flagler Research Paper No. 2013-1
 Charles Ham , Nicholas Seybert and Sean Wang
University of Maryland - Department of Accounting & Information Assurance , University of Maryland - Department of Accounting & Information Assurance and University of North Carolina Kenan-Flagler Business School
Date Posted: September 10, 2012
Last Revised: March 25, 2013
Working Paper Series
1042 downloads

Incl. Fee Electronic Paper Intangible Assets, IFRS and Analysts’ Earnings Forecasts
Accounting & Finance, Vol. 52, Issue 3, pp. 691-721, 2012
 Keryn Chalmers , Greg Clinch , Jayne M. Godfrey and Zi Wei
Monash University - Department of Accounting and Finance , University of Melbourne - Department of Accounting , Monash University - Department of Accounting and Finance and affiliation not provided to SSRN
Date Posted: September 09, 2012
Accepted Paper Series
1 downloads

Office Size of Big 4 Auditors and Client Restatements
Contemporary Accounting Research, Forthcoming
 Jere R. Francis , Paul N. Michas and Michael D. Yu
University of Missouri at Columbia , University of Arizona - Eller College of Management and Washington State University - Department of Accounting
Date Posted: September 08, 2012
Last Revised: September 09, 2012
Accepted Paper Series


 

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