Social Science Research Network
QuickSearch SSRN eLibrary

Search Within Results


Feedback to SSRN (Beta)

SSRN eLibrary Statistics:

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

Paper Downloads:
To date: 65,871,789
Last 12 months: 11,172,344
Last 30 days: 1,065,092

CiteReader:  What's this?
Papers with
  Resolved
  References: 		238,027
Total References: 8,463,775
Papers with Cites: 230,038
Total Citation
  Links: 		5,708,794
Papers with
  Resolved
  Footnotes: 		77,375
Total Footnotes: 8,499,290


SSRN eLibrary Search Results
JEL Code: M4
5,288,634 Total downloads
Showing Papers 1,481 - 1,530 of 13,017
Sort By
1 2 3 4 ... Last | Next >


Incl. Electronic Paper Managing for the Moment: The Role of Real Activity Versus Accruals Earnings Management in SEO Valuation
Sugata Roychowdhury , S.P. Kothari and Natalie Mizik
Boston College , Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Washington
Date Posted: January 10, 2012
Last Revised: December 31, 2012
Working Paper Series
570 downloads

Incl. Electronic Paper The Effect of Managerial 'Style' on the Tone of Earnings Conference Calls
CAAA Annual Conference 2012
 Angela K. Davis , Weili Ge and Dawn A. Matsumoto
University of Oregon , University of Washington - Michael G. Foster School of Business and University of Washington - Department of Accounting
Date Posted: January 10, 2012
Last Revised: September 01, 2012
Working Paper Series
105 downloads

Incl. Electronic Paper The Informativeness of Dividends and Franking Credits
2012 Financial Markets & Corporate Governance Conference
 Jeffrey Coulton , Caitlin M. S. Ruddock and Stephen L. Taylor
Australian School of Business , University of New South Wales (UNSW) - School of Accounting and University of Technology, Sydney (UTS) - School of Accounting
Date Posted: January 10, 2012
Working Paper Series
55 downloads

Incl. Electronic Paper There is No Hidden Reinvestment Assumption in Discounting Formula and IRR: Logical and Mathematical Arguments
 Sergei Vasilievich Cheremushkin
affiliation not provided to SSRN
Date Posted: January 10, 2012
Last Revised: October 22, 2012
Working Paper Series
189 downloads

Incl. Electronic Paper Impact of Software Utilization on Students’ Knowledge Acquisition: A Significant Change in Accounting Education
CAAA Annual Conference 2012
 Emilio Boulianne
Concordia University - John Molson School of Business, Department of Accountancy
Date Posted: January 09, 2012
Working Paper Series
127 downloads

Incl. Electronic Paper International Financial Reporting Standards and Aggressive Reporting: An Investigation of Proposed Auditor Judgment Guidance
CAAA Annual Conference 2012
 Ann G. Backof , E. Michael Bamber and Tina Carpenter
University of Virginia (UVA) - McIntire School of Commerce , University of Georgia and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: January 09, 2012
Working Paper Series
93 downloads

Incl. Electronic Paper What Do Management Earnings Forecasts Convey About the Macroeconomy?
Journal of Accounting Research, Forthcoming
 Samuel B. Bonsall IV , Zahn Bozanic and Paul E. Fischer
Ohio State University (OSU) - Department of Accounting & Management Information Systems , Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Pennsylvania - The Wharton School
Date Posted: January 08, 2012
Last Revised: January 16, 2013
Accepted Paper Series
181 downloads

Accounting Choice and the Fair Value Option
Accounting Horizons, Vol. 25, No. 3, pp. 487-510, 2011
 Katherine Guthrie , James H. Irving and Jan Sokolowsky
College of William and Mary - Mason School of Business , Clemson University and Unaffiliated
Date Posted: January 07, 2012
Accepted Paper Series

An Ex Post Examination of Auditor Resignations
Accounting Horizons, Vol. 25, No. 2, pp. 267-283, 2011
 Anthony H. Catanach Jr., James H. Irving , Susan Perry Williams and Paul L. Walker
Villanova University - School of Business , Clemson University , University of Virginia (UVA) - McIntire School of Commerce and University of Virginia
Date Posted: January 07, 2012
Accepted Paper Series

Incl. Electronic Paper Board Interlocks and Earnings Quality
 Linna Shi , Ravi Dharwadkar and David G. Harris
State University of New York at Binghamton - School of Management , Syracuse University - Whitman School of Management and Syracuse University - Joseph I. Lubin School of Accounting
Date Posted: January 07, 2012
Last Revised: April 05, 2013
Working Paper Series
202 downloads

Incl. Electronic Paper Discussion of the Influence of Elections on the Accounting Choices of Governmental Entities
 Laurence van Lent
Tilburg University - CentER for Economic Research and Dept. of Accounting
Date Posted: January 07, 2012
Working Paper Series
326 downloads

Incl. Electronic Paper Does Voluntary Disclosure Level Affect the Value Relevance of Accounting Information?
Accounting & Taxation, Vol. 3, No. 2, pp. 65-84, 2011
 Mishari M Alfaraih and Faisal S. Alanezi
Public Authority for Applied Education and Training (PAAET) and Public Authority for Applied Education and Training (PAAET)
Date Posted: January 07, 2012
Accepted Paper Series
195 downloads

Incl. Electronic Paper Regulation of Accounting Firms: Evidence from Fiji
Global Journal of Business Research, Vol. 6, No. 1, pp. 91-101, 2012
 Shiro Shivani Devi , Rashika Saroshma Kumar and Sherlin Krishna Raju
University of the South Pacific , University of the South Pacific and University of the South Pacific
Date Posted: January 07, 2012
Accepted Paper Series
151 downloads

Incl. Electronic Paper Relative Valuation of U.S. Insurance Companies
Review of Accounting Studies, Forthcoming, Columbia Business School Research Paper No. 12-3
 Doron Nissim
Columbia University - Columbia Business School
Date Posted: January 07, 2012
Accepted Paper Series
211 downloads

Incl. Electronic Paper Revisiting the Relationship between Option Expensing and Stock Returns
Accounting & Taxation, Vol. 3, No. 2, pp. 1-16, 2011
 Rogelio J. Cardona
University of Puerto Rico-Rio Piedras
Date Posted: January 07, 2012
Accepted Paper Series
39 downloads

Incl. Electronic Paper The Relationship between Accruals, Earnings, and Cash Flows: Evidence from Latin America
Accounting & Taxation, Vol. 4, No. 1, pp. 95-107, 2012
 Carlos Omar Trejo-Pech , Magdy Noguera , Angel Samaniego and Richard N. Weldon
Universidad Panamericana , Southeastern Louisiana University , ITESO and University of Florida - Food & Resource Economics Department
Date Posted: January 07, 2012
Accepted Paper Series
194 downloads

Incl. Electronic Paper The Role of the Expert Witness in Accounting Fraud Cases
Global Journal of Business Research, Vol. 6, No. 1, pp. 103-111, 2012
 Maria H. Sanchez and Shirley Wei Zhang
Rider University - Department of Accounting and Rider University
Date Posted: January 07, 2012
Accepted Paper Series
304 downloads

Incl. Electronic Paper The Usefulness of Corporate Financial Reports: Evidence from the United Arab Emirates
Accounting & Taxation, Vol. 3, No. 1, pp. 17-37, 2011
 Abdulkareem Alzarouni , Khaled Aljifri , Chew Ng and Mohammad Iqbal Tahir
National Bank of Abu Dhabi , United Arab Emirates University , Griffith University - Griffith Business School and affiliation not provided to SSRN
Date Posted: January 07, 2012
Accepted Paper Series
90 downloads

Incl. Electronic Paper The Voluntary Formation of an Audit Committee
2012 Financial Markets & Corporate Governance Conference
 Yige Ma , Alan Kilgore and Sue Wright
affiliation not provided to SSRN , Macquarie University and Macquarie University - Faculty of Business and Economics
Date Posted: January 07, 2012
Last Revised: March 15, 2012
Working Paper Series
146 downloads

Incl. Electronic Paper Are Buybacks Increasing EPS?
Accounting & Taxation, Vol. 4, No. 1, pp. 11-24, 2012
 Peg (Margaret) Horan
Wagner College
Date Posted: January 06, 2012
Accepted Paper Series
123 downloads

Incl. Electronic Paper Asset Growth and Firm Performance Evidence from Greece
The International Journal of Business and Finance Research, Vol. 6, No. 2, pp. 113-124, 2012
 Anastasia Maggina and Angelos Tsaklanganos
affiliation not provided to SSRN and Neapolis University Pafos
Date Posted: January 06, 2012
Accepted Paper Series
84 downloads

Incl. Electronic Paper Do Financial Analysts Add Value by Facilitating More Effective Monitoring of Firms' Activities?
Journal of Accounting, Auditing and Finance, Vol. 27, No. 1, 2012
 Boochun Jung , Kevin Jialin Sun and Yanhua Sunny Yang
University of Hawaii at Manoa , St. John's University and University of Connecticut
Date Posted: January 06, 2012
Accepted Paper Series
124 downloads

Incl. Electronic Paper Finding the Outer Limits of IRS Accounting Discretion: The Kollman Case
Accounting & Taxation, Vol. 4, No. 1, pp. 109-122, 2012
 Deborah K. Jones and Albert D. Spalding Jr.
Wayne State University and Wayne State University - Finance
Date Posted: January 06, 2012
Accepted Paper Series
119 downloads

Incl. Electronic Paper Mean-Reversion of Net Profitability Among Polish Public Companies
Accounting & Taxation, Vol. 3, No. 2, pp. 53-64, 2012
 Jacek Welc
Wroclaw University of Economics
Date Posted: January 06, 2012
Accepted Paper Series
25 downloads

Incl. Electronic Paper Optimal Financial Key Performance Indicators: Evidence from the Airline Industry
Accounting & Taxation, Vol. 3, No. 2, pp. 39-51, 2012
 Ganna Demydyuk
Lorange Institute of Business, Zurich
Date Posted: January 06, 2012
Accepted Paper Series
178 downloads

Incl. Electronic Paper Optimal Financial Key Performance Indicators: Evidence from the Airline Industry
Accounting & Taxation, Vol. 4, No. 1, pp. 39-51
 Ganna Demydyuk
Lorange Institute of Business, Zurich
Date Posted: January 06, 2012
Accepted Paper Series
139 downloads

Incl. Electronic Paper Portrait of a Company: Defined Benefit Pension Plan Sponsors
Accounting & Taxation, Vol. 4, No. 1, pp. 43-52, 2012
 Karen C. Castro-González
University of Puerto Rico
Date Posted: January 06, 2012
Accepted Paper Series
22 downloads

Incl. Electronic Paper Stakeholder Perception of Corporate Social Responsibility
International Journal of Management and Marketing Research, Vol. 4, No. 2, pp. 23-34, 2011
 Petra F. A. Dilling
New York Institute of Technology
Date Posted: January 06, 2012
Accepted Paper Series
263 downloads

Incl. Electronic Paper Student Learning Perceptions: Evidence from an Introductory Accounting Course
Business Education & Administration, Vol. 3, No. 1, pp. 9-20, 2011
 Bonnie P. Stivers , Emmanuel Onifade and Ruthie Reynolds
Morehouse College , Morehouse College and Howard University
Date Posted: January 06, 2012
Accepted Paper Series
52 downloads

Incl. Electronic Paper The Determinants of Intellectual Capital Disclosure Among Malaysian Listed Companies
International Journal of Management and Marketing Research, Vol. 4, No. 3, pp. 25-33, 2011
 Siti Mariana Taliyang , Rohaida Abdul Latif and Nurul Huda Mustafa
University Sultan Zainal Abidin , Universiti Utara Malaysia and affiliation not provided to SSRN
Date Posted: January 06, 2012
Accepted Paper Series
166 downloads

Incl. Electronic Paper The Ethics of Tax Evasion: A Survey of Hispanic Opinion
Accounting & Taxation, Vol. 4, No. 1, pp. 53-74, 2012
 Robert W. McGee , Arsen M. Djatej and Robert H. Sarikas
Fayetteville State University , Eastern Washington University and affiliation not provided to SSRN
Date Posted: January 06, 2012
Accepted Paper Series
52 downloads

Incl. Electronic Paper The Relationship between Accounting Performance and CEO Turnover: Evidence from Indonesia
Accounting & Taxation, Vol. 3, No. 2, pp. 97-107, 2011
 Lindrianasari and Jogiyanto Hartono
Universitas Gadjah Mada (UGM) and Universitas Gadjah Mada (UGM)
Date Posted: January 06, 2012
Accepted Paper Series
133 downloads

Incl. Electronic Paper US Adoption of IFRS May Help to Jumpstart the US Economy
Accounting & Taxation, Vol. 3, No. 2, pp. 109-118, 2012
 Anne B. Fosbre , Ellen M. Kraft and Paul B. Fosbre
Georgian Court University , The Richard Stockton College of New Jersey and New Jersey City University
Date Posted: January 06, 2012
Accepted Paper Series
143 downloads

Incl. Electronic Paper Accountant and User Perceptions of Fair Value Accounting: Evidence from Fiji
Global Journal of Business Research, Vol. 6, No. 3, pp. 93-102, 2012
 Rajni Devi , Joycelyn Devi , Rashika Kumar and Charlotte Taylor
affiliation not provided to SSRN , The University of the South Pacific , University of the South Pacific and affiliation not provided to SSRN
Date Posted: January 05, 2012
Accepted Paper Series
153 downloads

Incl. Electronic Paper Accounting Conservatism in Europe and the Impact of Mandatory IFRS Adoption: Do Country, Institutional and Legal Differences Survive?
 Paul André and Andrei Filip
ESSEC Business School and ESSEC-KPMG Financial Reporting Center and ESSEC Business School
Date Posted: January 05, 2012
Working Paper Series
503 downloads

Incl. Electronic Paper Corporate Governance and Risk Management: The Role of Risk Management and Compensation Committees
2012 Financial Markets & Corporate Governance Conference
 Marion R. Hutchison and Tao Bich Ngoc
affiliation not provided to SSRN and Queensland University of Technology - School of Accountancy
Date Posted: January 05, 2012
Last Revised: February 23, 2012
Working Paper Series
456 downloads

Incl. Electronic Paper Do Investors Use Customer Metrics to Value High Growth Service Firms?
The International Journal of Business and Finance Research, Vol. 6, No. 2, pp. 1-19, 2012
 Neeraj Gupta and Joseph H. Golec
affiliation not provided to SSRN and University of Connecticut - Department of Finance
Date Posted: January 05, 2012
Accepted Paper Series
33 downloads

Managerial Motivation and Timing of Open Market Share Repurchases
Review of Quantitative Finance and Accounting, Vol. 34, No. 4, 2010
 Zahn Bozanic
Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: January 05, 2012
Accepted Paper Series

Incl. Electronic Paper The Cross-Country Comparability of IFRS Earnings and Book Values: Evidence from France and Germany
Journal of International Accounting Research, Forthcoming
 Qing Liao , Thorsten Sellhorn and Hollis Ashbaugh Skaife
University of Wisconsin - Madison , WHU - Otto Beisheim School of Management and University of Wisconsin, Madison - Department of Accounting and Information Systems
Date Posted: January 05, 2012
Accepted Paper Series
231 downloads

Incl. Electronic Paper The Role of the Forensic Accountant in a Medicare Fraud Identity Theft Case
Global Journal of Business Research, Vol. 6, No. 3, pp. 85-92, 2012
 Maria H. Sanchez
Rider University - Department of Accounting
Date Posted: January 05, 2012
Accepted Paper Series
279 downloads

Incl. Electronic Paper Board Gender Diversity and Going Concern Audit Opinions
2012 Financial Markets & Corporate Governance Conference
 Larelle Law Chapple , Pamela Kent and James Routledge
QUT School of Business , University of Queensland - Business School and Bond University - Accounting
Date Posted: January 04, 2012
Last Revised: October 02, 2012
Working Paper Series
246 downloads

Incl. Electronic Paper Should Management Earnings Guidance be Pooled? Classifying Management Earnings Guidance into Capital Market, Opportunistic, and Disclose or Abstain Rationales: Implications for Research
Simon School Working Paper No. FR 12-03
 Edward X. Li , Charles E. Wasley and Jerold L. Zimmerman
City University of New York (CUNY) - Stan Ross Department of Accountancy , University of Rochester - Simon School of Business and University of Rochester - Simon School of Business
Date Posted: January 04, 2012
Last Revised: October 26, 2012
Working Paper Series
255 downloads

Incl. Electronic Paper Amortisation Versus Impairment of Goodwill and Accounting Quality
International Journal of Economic Sciences and Applied Research, Vol. 4, No. 3, pp. 93-118
 Georgios Georgakopoulos , Paul Van Hulzen , Laura Alfonso and Ioannis Sotiropoulos
affiliation not provided to SSRN , affiliation not provided to SSRN , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: January 03, 2012
Accepted Paper Series
269 downloads

Incl. Electronic Paper Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation
International Journal of Economic Sciences and Applied Research, Vol. 4, No. 1, pp. 153-183, 2011
 Nikolaos Eriotis , Filippos Stamatiadis and Dimitrios Vasiliou
University of Athens , Technological Educational Institute (TEI) of Athens and Athens University of Economics and Business
Date Posted: January 03, 2012
Working Paper Series
179 downloads

Incl. Electronic Paper Do Financial Market Developments Influence Accounting Practices? Credit Default Swaps and Borrowers’ Reporting Conservatism
 Guojin Gong , Xiumin Martin and Sugata Roychowdhury
Penn State University - Smeal College of Business , Washington University in Saint Louis - Olin School of Business and Boston College
Date Posted: January 03, 2012
Working Paper Series
149 downloads

Incl. Electronic Paper Post Fraud: An Empirical in Malaysia
 Sherliza Puat Nelson
International Islamic University Malaysia
Date Posted: January 03, 2012
Working Paper Series
80 downloads

Incl. Electronic Paper Soft-Talk Management Cash Flow Forecasts: Bias, Quality, and Stock Price Effects
Simon School Working Paper No. FR 12-04
 Michael Dambra , Charles E. Wasley and Joanna Shuang Wu
Simon Graduate School of Business, University of Rochester , University of Rochester - Simon School of Business and Simon Graduate School of Business, University of Rochester
Date Posted: January 03, 2012
Working Paper Series
164 downloads

Incl. Electronic Paper The Perceptions of Managers of Greek Firms Regarding the Costs and Benefits Ensuing from the Adoption of International Financial Reporting Standards in Greece
International Journal of Economic Sciences and Applied Research, Vol. 4, No. 3, pp. 59-74
 Nicos Sykianakis , Vasilios-Christos Naoum and Christos Tzovas
Technological Educational Institute (TEI) of Piraeus , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: January 03, 2012
Accepted Paper Series
49 downloads

Incl. Electronic Paper The Role of Mutual Funds in Deterring Corporate Fraud in China
ENTREPRENEURSHIP, GOVERNANCE AND ETHICS, Cumming, D., C., Mallin and R., Cressy, eds., Springer, Forthcoming
 Wenxuan Hou , Edward Lee and Konstantinos Stathopoulos
University of Edinburgh - Business School , University of Manchester - Manchester Business School and University of Manchester - Manchester Business School
Date Posted: January 03, 2012
Last Revised: January 23, 2012
Working Paper Series
63 downloads

Incl. Electronic Paper The Implications of Credit Risk Modeling for Banks' Loan Loss Provision Timeliness and Loan Origination Procyclicality
 Gauri Bhat , Stephen G. Ryan and Dushyantkumar Vyas
Washington University in Saint Louis - John M. Olin Business School , New York University (NYU) - Leonard N. Stern School of Business and University of Minnesota - Twin Cities
Date Posted: January 02, 2012
Last Revised: April 01, 2013
Working Paper Series
341 downloads


 

1 2 3 4 ... Last | Next >


 

© 2013 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright
This page was processed by apollo6 in 4.500 seconds