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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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Last 12 months: 11,189,330
Last 30 days: 1,059,940

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SSRN eLibrary Search Results
JEL Code: M41
4,281,891 Total downloads
Showing Papers 1,461 - 1,510 of 9,394
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Incl. Electronic Paper The Sensitivity of Common Horizontal Equity Measures to Variations in Omitted Income
Accounting & Taxation, Vol. 3, No. 1, pp. 81-89, 2011
Susan Rhame and Robert Walsh
University of Dallas and University of Dallas
Date Posted: June 30, 2011
Accepted Paper Series
22 downloads

Incl. Electronic Paper A Comparative Analysis of Social Services and Social Security Programs in the International Arena
Global Journal of Business Research, Vol. 4, No. 3, pp. 109-118, 2010
 Constance Crawford and Raymond Rigoli
affiliation not provided to SSRN and Ramapo College of New Jersey
Date Posted: June 29, 2011
Accepted Paper Series
44 downloads

Incl. Electronic Paper A Dynamic Financial Ratio Adjustment Model
Global Journal of Business Research, Vol. 4, No. 3, pp. 1-10, 2010
 Yating Yang and H.W. Chuang
National Chiao Tung University and National Taiwan University
Date Posted: June 29, 2011
Accepted Paper Series
54 downloads

Incl. Electronic Paper A Roadblock to US Adoption of IFRS IS LIFO Inventory Valuation
Global Journal of Business Research, Vol. 4, No. 4, pp. 41-49, 2010
 Anne B. Fosbre , Paul B. Fosbre and Ellen M. Kraft
Georgian Court University , New Jersey City University and Richard Stockton College of New Jersey, Pomona
Date Posted: June 29, 2011
Last Revised: February 27, 2012
Accepted Paper Series
279 downloads

Incl. Electronic Paper Changes in Equity Compensation Plans: Evidence from the U.S. Capital Markets
Global Journal of Business Research, Vol. 5, No. 2, pp. 41-52
 Rogelio J. Cardona
University of Puerto Rico-Rio Piedras
Date Posted: June 29, 2011
Accepted Paper Series
34 downloads

Incl. Electronic Paper Comprehensive Income in Times of Crises: Evidence from Spanish Companies
Global Journal of Business Research, Vol. 4, No. 3, pp. 89-100, 2010
 Francisco Sousa Fernández and María Mercedes Carro Arana
University of Cantabria and University of Cantabria
Date Posted: June 29, 2011
Accepted Paper Series
55 downloads

Incl. Electronic Paper Did Exit Pricing Under FASB 157 Contribute to the Subprime Mortgage Crisis?
Global Journal of Business Research, Vol. 5, No. 2, pp. 97-104
 Peter Harris and Paul R. Kutasovic
affiliation not provided to SSRN and New York Institute of Technology
Date Posted: June 29, 2011
Accepted Paper Series
81 downloads

Incl. Electronic Paper Did FASB 157 Cause the Financial Crisis?
Global Journal of Business Research, Vol. 4, No. 3, pp. 119-125, 2010
 Harris Peter and Paul R. Kutasovic
affiliation not provided to SSRN and New York Institute of Technology
Date Posted: June 29, 2011
Accepted Paper Series
136 downloads

Incl. Electronic Paper Early Observations on the Quality of IFRS Reports: Evidence from Turkey
Global Journal of Business Research, Vol. 5, No. 3, pp. 27-40
 Önder Kaymaz and Yasemin Zengin Karaibrahimoglu
Izmir University of Economics and Izmir University of Economics
Date Posted: June 29, 2011
Accepted Paper Series
107 downloads

Equity Cartels and Economic Policy Challenges - Indian Evidence
 Padma Srinivasan
Manipal University, Bangalore Campus
Date Posted: June 29, 2011
Working Paper Series

Incl. Electronic Paper Is Warren Buffett's Commentary on Accounting, Governance and Investing Practices Reflected in the Investment Decisions and Subsequent Influence of Berkshire Hathaway?
 Robert M. Bowen , Shivaram Rajgopal and Mohan Venkatachalam
University of San Diego - School of Business , Emory University - Goizueta Business School and Duke University - Fuqua School of Business
Date Posted: June 29, 2011
Last Revised: October 19, 2012
Working Paper Series
137 downloads

Incl. Electronic Paper Mark-to-Market and the Widening Gap between Financial and Tax Accounting
Global Journal of Business Research, Vol. 5, No. 1, p. 125, 2011
 Albert D. Spalding Jr.
Wayne State University - Finance
Date Posted: June 29, 2011
Accepted Paper Series
86 downloads

Incl. Electronic Paper Perceptions of Management Accounting Services
Global Journal of Business Research, Vol. 5, No. 1, pp. 111-123, 2011
 Kenton B. Walker , Gary Fleischman and Eric N. Johnson
University of Wyoming , University of Wyoming and Indiana University Purdue University Indianapolis (IUPUI) - Kelley School of Business
Date Posted: June 29, 2011
Accepted Paper Series
147 downloads

Incl. Electronic Paper Do Initial Public Offering Firms Manage Accruals? Evidence from Individual Accounts
Review of Accounting Studies, Forthcoming
 Mark Cecchini , Scott B. Jackson and Xiaotao Kelvin Liu
University of South Carolina , University of South Carolina and Northeastern University - Accounting Area
Date Posted: June 28, 2011
Accepted Paper Series
146 downloads

Incl. Electronic Paper The Market Pricing of Other-than-Temporary Impairments
 Brad Badertscher , Jeffrey J. Burks and Peter D. Easton
University of Notre Dame , University of Notre Dame and University of Notre Dame - Department of Accountancy
Date Posted: June 28, 2011
Last Revised: October 26, 2012
Working Paper Series
168 downloads

Incl. Electronic Paper Accounting Conservatism and the Efficient Provision of Capital to Privately Informed Firms
 Michael J. Smith
Boston University School of Management
Date Posted: June 28, 2011
Working Paper Series
122 downloads

Incl. Electronic Paper Accounting Narratives and Impression Management
The Routledge Companion to Communication in Accounting, 2013
 Niamh M. Brennan and Doris M. Merkl-Davies
University College Dublin (UCD) - Quinn School of Business and Bangor University
Date Posted: June 28, 2011
Last Revised: April 28, 2013
Accepted Paper Series
438 downloads

Incl. Electronic Paper Institutional Ownership and Conservatism
Journal of Accounting & Economics (JAE), Forthcoming
 Santhosh Ramalingegowda and Yong Yu
University of Georgia - Terry College of Business and University of Texas at Austin
Date Posted: June 28, 2011
Last Revised: June 29, 2011
Accepted Paper Series
573 downloads

The Case for Local Fair Value Discount Rates Under IFRS
Pensions, Vol. 16, No. 2, pp. 107-114, 2011
 Laurens A. P. Swinkels
Erasmus University Rotterdam (EUR)
Date Posted: June 28, 2011
Accepted Paper Series

Incl. Electronic Paper The Earnings Announcement Premium Around the Globe
 Brad M. Barber , Emmanuel T. De George , Reuven Lehavy and Brett Trueman
University of California, Davis , University of Michigan - Stephen M. Ross School of Business , University of Michigan - Stephen M. Ross School of Business and University of California, Los Angeles (UCLA) - Anderson School of Management
Date Posted: June 26, 2011
Last Revised: May 31, 2012
Working Paper Series
443 downloads

Incl. Electronic Paper Disclosure Incentives, Mandatory Standards and Firm Communication in the IFRS Adoption Setting
 Marvin Wee , Ann Tarca and Millicent Chang
The University of Western Australia , University of Western Australia and University of Western Australia
Date Posted: June 25, 2011
Last Revised: March 15, 2012
Working Paper Series
102 downloads

Investigating the Relationship between Firm Characteristics and Mandatory Disclosure Level within the Egyptian Environment
33rd European Accounting Association Annual Conference, May 2010
 Khaled M. Dahawy , Nermeen Fathy Shehata and Tariq Hassaneen Ismail
The American University in CAiro , affiliation not provided to SSRN and Cairo University - Faculty of Commerce
Date Posted: June 25, 2011
Accepted Paper Series

Incl. Electronic Paper Mandatory IFRS Adoption and the U.S. Home Bias
 Inder K. Khurana and Paul N. Michas
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Arizona - Eller College of Management
Date Posted: June 25, 2011
Last Revised: October 24, 2011
Working Paper Series
178 downloads

Incl. Electronic Paper The Effect of Information Pursuit on Judgments and Confidence of Auditors
 Steven D. Smith , William B. Tayler and Douglas F. Prawitt
Brigham Young University , Brigham Young University and Brigham Young University
Date Posted: June 25, 2011
Last Revised: December 30, 2011
Working Paper Series
149 downloads

Dividend Policy Irrelevancy and the Construct of Earnings
Journal of Business Finance & Accounting, Forthcoming
 Zhan Gao , James A. Ohlson and Adam J. Ostaszewski
Lancaster University , New York University (NYU) - Leonard N. Stern School of Business and London School of Economics
Date Posted: June 23, 2011
Last Revised: January 10, 2013
Accepted Paper Series

CEO Turnover and Corporate Performance Relationship in Pre- and Post-IFRS Period: Evidence from Turkey
Journal of Business Economics and Management, Volume 13, Issue 3, 2012
M. Banu Durukan , Serdar Ozkan and A. Fatih Dalkilic
Dokuz Eylul University Faculty of Business , Izmir University of Economics and Dokuz Eylul University Faculty of Business
Date Posted: June 23, 2011
Last Revised: August 02, 2012
Accepted Paper Series

Incl. Electronic Paper Research on Impact of Financial Restatement on Firm Value in Chinese Listed Firms
 Chen Ma
Xi'an Jiaotong University (XJTU)
Date Posted: June 23, 2011
Working Paper Series
95 downloads

Incl. Electronic Paper Accounting Conservatism, Going-Concern Horizon, and Earnings Informativeness
 Edward L. Owens
University of Rochester - Simon School of Business
Date Posted: June 22, 2011
Last Revised: April 02, 2012
Working Paper Series
406 downloads

Accounting Properties of Chinese Family Firms
Journal of Accounting, Auditing and Finance, Vol. 26, No. 4, 2011
 Shujun Ding , Zili Zhuang and Baozhi Qu
York University - Atkinson School of Administrative Studies , Chinese University of Hong Kong (CUHK) - Faculty of Business Administration and Skolkovo Moscow School of Management - Skolkovo Institute for Emerging Market Studies
Date Posted: June 21, 2011
Last Revised: June 11, 2012
Working Paper Series

Incl. Electronic Paper Asset Securitizations and Credit Risk
Accounting Review, Forthcoming
 Mary E. Barth , Gaizka Ormazabal and Daniel J. Taylor
Stanford University - Graduate School of Business , University of Navarra, IESE Business School and University of Pennsylvania - The Wharton School
Date Posted: June 21, 2011
Last Revised: September 12, 2011
Accepted Paper Series
578 downloads

Incl. Electronic Paper Market Competition, Government Efficiency, and Profitability Around the World
Harvard Business School Accounting & Management Unit Working Paper No. 1865878
 Paul M. Healy , George Serafeim , Suraj Srinivasan and Gwen Yu
Harvard Business School , Harvard University - Harvard Business School , Harvard Business School and Harvard Business School
Date Posted: June 21, 2011
Last Revised: November 07, 2011
Working Paper Series
916 downloads

Incl. Electronic Paper Securitization, Transparency and Failure Risk: Comments for Ireland
 Patricia C. O'Brien
University of Waterloo
Date Posted: June 21, 2011
Working Paper Series
68 downloads

Incl. Electronic Paper M&A Activity and the Voluntary Adoption of Clawback Provisions in Executive Compensation Contracts
 Anna Bergman Brown , Paquita Y. Davis-Friday and Lale Guler
CUNY Baruch College , CUNY-Baruch College and CUNY Baruch College
Date Posted: June 20, 2011
Last Revised: January 31, 2013
Working Paper Series
247 downloads

Incl. Electronic Paper A General Differences-in-Differences Research Design for Evaluating Firms Deviations from Expectations
 David G. Harris and Linna Shi
Syracuse University - Joseph I. Lubin School of Accounting and State University of New York at Binghamton - School of Management
Date Posted: June 20, 2011
Last Revised: January 09, 2012
Working Paper Series
85 downloads

Incl. Electronic Paper Earnings Management to Avoid Losses with Positive, Negative, Large and Small Discretionary Accruals
 David G. Harris and Linna Shi
Syracuse University - Joseph I. Lubin School of Accounting and State University of New York at Binghamton - School of Management
Date Posted: June 20, 2011
Working Paper Series
354 downloads

Incl. Electronic Paper The Value of Clawbacks
 Paquita Y. Davis-Friday , Abraham N. Fried and Nicole Thorne Jenkins
CUNY-Baruch College , Seton Hall University and University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics
Date Posted: June 20, 2011
Working Paper Series
176 downloads

Incl. Electronic Paper A Note on the Persistence of Residual Income
 Joachim Landstrom
Lancaster University
Date Posted: June 15, 2011
Working Paper Series
69 downloads

Incl. Electronic Paper Is Comprehensive Income Useful?
Journal of Contemporary Accounting and Economics, Vol. 2, No. 1, June 2006
Gary C. Biddle and Jong-Hag Choi
The University of Hong Kong and Seoul National University - College of Business Administration
Date Posted: June 15, 2011
Accepted Paper Series
178 downloads

Incl. Electronic Paper Strength of Regulation for Financial Statements Disclosure: Evidence from the German Enforcement System
 Johann V. Loeffelmann
University of Regensburg
Date Posted: June 13, 2011
Working Paper Series
51 downloads

Incl. Electronic Paper The Effect of Foreign Reinvestment and Financial Reporting Incentives on Cross-Jurisdictional Income Shifting
Contemporary Accounting Research, Vol. 29, No. 3, pp. 928-955, Fall 2012
Kenneth J. Klassen and Stacie Kelley Laplante
University of Waterloo - School of Accounting and Finance and University of Georgia
Date Posted: June 13, 2011
Last Revised: March 01, 2013
Accepted Paper Series
77 downloads

The Mathematics of the Degree of Operating Leverage in Respect of Non-Linear Profit Functions
Research Journal of Economics and Business Studies ( ISSN : 2251-1555 ) , Volume 02 , No. 04 , February 2013
 Sandip Sinha
Dwijendralal College
Date Posted: June 13, 2011
Last Revised: February 04, 2013
Accepted Paper Series

Working Capital Leverage: A Conceptual Critique and Modified Formulation
International Journal of Management Research and Business Strategy ( IJMRBS ), Vol. 2 Issue 2 , April 2013
Sandip Sinha
Dwijendralal College
Date Posted: June 12, 2011
Last Revised: April 08, 2013
Accepted Paper Series

Corporate Leverage - Revisited
CORPORATE LEVERAGE - REVISITED, Third Revised Edition, Self-published by Sandip Sinha, Powered by Pothi.com
 Sandip Sinha
Dwijendralal College
Date Posted: June 09, 2011
Last Revised: September 01, 2012
Accepted Paper Series

The Association between Deferred Tax Assets and Liabilities and Future Tax Payments
Accounting Review, Forthcoming
 Rick Laux
The Pennsylvania State University
Date Posted: June 08, 2011
Last Revised: April 21, 2013
Accepted Paper Series

Incl. Electronic Paper The Relative Effectiveness of Simultaneous versus Sequential Negotiation Strategies in Auditor-Client Negotiations
 Thomas Kida , Stephen Perreault and M. David Piercey
University of Massachusetts at Amherst , Bryant University and University of Massachusetts at Amherst
Date Posted: June 08, 2011
Last Revised: February 07, 2013
Working Paper Series
199 downloads

Incl. Electronic Paper Equity-Based Compensation of Outside Directors and Corporate Information Quality
 Partha Sengupta and Suning Zhang
Government of the United States of America - Office of the Comptroller of the Currency (OCC) and George Mason University
Date Posted: June 07, 2011
Last Revised: June 20, 2011
Working Paper Series
177 downloads

Incl. Electronic Paper Activity-Based Management in France: A Focus on the Information Systems Department of a Bank
Proceedings of the EBMM 2011 International Conference, 2011
 Grégory Wegmann
University of Burgundy - Faculty of Economics Business Administration
Date Posted: June 06, 2011
Accepted Paper Series
502 downloads

Incl. Electronic Paper Multi-Stage Capital Budgeting for Shared Investments
Management Science
 Nicole Bastian Johnson , Thomas Pfeiffer and Georg Thomas Schneider
University of California, Berkeley - Haas School of Business , University of Vienna - Accounting and Control and University of Paderborn
Date Posted: June 06, 2011
Last Revised: August 31, 2012
Working Paper Series
105 downloads

Incl. Electronic Paper The Development of the Activity-Based Costing Method: A Comparison between France and China
 Grégory Wegmann
University of Burgundy - Faculty of Economics Business Administration
Date Posted: June 06, 2011
Working Paper Series
475 downloads

Incl. Electronic Paper Regulating the Timing of Disclosure: Insights from the Acceleration of 10-K Filing Deadlines
 Lisa Bryant-Kutcher , Emma Y. Peng and David P. Weber
Colorado State University - Department of Accounting , Fordham University - Accounting Area and University of Connecticut - Department of Accounting
Date Posted: June 05, 2011
Last Revised: July 26, 2012
Working Paper Series
126 downloads


 

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