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SSRN eLibrary Statistics:

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Abstracts: 489,519
Full Text Papers: 398,394
Authors: 228,766
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Last 12 months: 11,228,952
Last 30 days: 844,040

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SSRN eLibrary Search Results
JEL Code: M4
5,337,096 Total downloads
Showing Papers 1,561 - 1,610 of 13,135
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Incl. Electronic Paper Price Queries and the Enforcement of Australia’s Continuous Disclosure Regime
Journal of Applied Research in Accounting and Finance, Vol. 6, No. 2, pp. 28-38, 2011
Cary Di Lernia and Angelo Aspris
affiliation not provided to SSRN and University of Sydney - Discipline of Finance
Date Posted: January 16, 2012
Accepted Paper Series
57 downloads

Incl. Electronic Paper Principles, Rules, Bright Lines and Transaction Structuring: A Cross-Regime Study of Lessees
CAAA Annual Conference 2012
 Darren Henderson and Patricia C. O'Brien
University of Western Ontario - Richard Ivey School of Business and University of Waterloo
Date Posted: January 16, 2012
Last Revised: March 29, 2013
Working Paper Series
69 downloads

Incl. Electronic Paper The Capitalization of Intangibles and Managerial Information
CAAA Annual Conference 2012
 Mindy Wolfe
University of Waterloo
Date Posted: January 16, 2012
Working Paper Series
68 downloads

Incl. Electronic Paper The Effects of Corporate Social Responsibility Investment, Assurance, and Perceived Fairness on Investors’ Judgments
 Helen L. Brown-Liburd , Jeffrey R. Cohen and Valentina L. Zamora
Rutgers University, Newark - Rutgers Business School - Department of Accounting and Information Systems , Boston College - Department of Accounting and Seattle University - Albers School of Business and Economics
Date Posted: January 16, 2012
Working Paper Series
449 downloads

The Usefulness of Operating Cash Flow and Accrual Components in Improving the Predictive Ability of Earnings: A Re-Examination and Extension
Accounting & Finance, Forthcoming
 Shadi Farshadfar and Reza Monem
Ryerson University - Ted Rogers School of Management and Griffith University - Griffith Business School
Date Posted: January 16, 2012
Last Revised: August 21, 2012
Accepted Paper Series

Incl. Electronic Paper The Value and Incentive Relevance of Nonrecurring Items: Under Conservative Accounting
CAAA Annual Conference 2012
Date Posted: January 16, 2012
Working Paper Series
51 downloads

Incl. Electronic Paper Volatility Forecasting Using Financial Statement Information
 Suhas A. Sridharan
Stanford University - Graduate School of Business
Date Posted: January 15, 2012
Last Revised: March 15, 2012
Working Paper Series
234 downloads

Incl. Electronic Paper A Narrative Inquiry of the Inchoate Ethical Risks of Forensic Accounting Experts Under Amended Rule 26 Communications
 James A. DiGabriele
Montclair State University
Date Posted: January 14, 2012
Last Revised: January 15, 2012
Working Paper Series
110 downloads

Incl. Electronic Paper Client-Auditor Supply Chain Relationships, Audit Quality, and Audit Pricing
 Karla M. Johnstone , Chan Li and Shuqing Luo
University of Wisconsin - Madison - Department of Accounting and Information Systems , University of Pittsburgh and National University of Singapore (NUS)
Date Posted: January 14, 2012
Last Revised: October 29, 2012
Working Paper Series
361 downloads

Incl. Electronic Paper Crisis de la Práctica Contable vs. Crisis Epistemológica de la Contabilidad (Accounting Practice in Crisis vs. Philosophical Accounting in Crisis)
 Fabio Enrique Maldonado-Veloza
University of the Andes
Date Posted: January 14, 2012
Working Paper Series
79 downloads

Incl. Electronic Paper Deriving the Free Cash Flow (FCF) for Firm Valuation - Why We Should Include the Change in Non-Operational Working Capital in the Net Working Capital Calculation When Deriving the FCF
 Robert Richard Stockfis
affiliation not provided to SSRN
Date Posted: January 14, 2012
Last Revised: January 20, 2012
Working Paper Series
251 downloads

Incl. Electronic Paper Does Disclosure Regulation Work? Evidence from International IPO Markets
Contemporary Accounting Research, Forthcoming
 Charles Shi , Kuntara Pukthuanthong and Thomas John Walker
NUS Business School, National University of Singapore , San Diego State University - College of Business Administration and Concordia University, Quebec - Department of Finance
Date Posted: January 14, 2012
Accepted Paper Series
71 downloads

Incl. Electronic Paper The Role of Visual Attention on Managerial Judgment in Balanced Scorecard Performance Evaluation: Insights from Using Eye-Tracking Device
CAAA Annual Conference 2012
 Yasheng Chen , Johnny Jermias and Tota Panggabean
Simon Fraser University - Faculty of Business Administration , Simon Fraser University (SFU) - Beedie School of Business and Simon Fraser University (SFU) - Beedie School of Business
Date Posted: January 14, 2012
Last Revised: April 05, 2012
Working Paper Series
83 downloads

Incl. Electronic Paper Bridge to Professional Accounting Program for Internationally Educated Accountants Coming to Canada: Lessons Learned
CAAA Annual Conference 2012
 Janet B. Morrill
University of Manitoba - Department of Accounting and Finance
Date Posted: January 13, 2012
Working Paper Series
42 downloads

Incl. Electronic Paper Impression Management and Non-GAAP Reporting in Earnings Announcements
CAAA Annual Conference 2012
 Encarna Guillamon Saorin , Helena Isidro and Ana Cristina Marques
Universidad Carlos III de Madrid , ISCTE IUL Business School and NOVA School of Business and Economics
Date Posted: January 13, 2012
Working Paper Series
46 downloads

Incl. Electronic Paper Restoring Trust Among Investors after Shredded CPA Reputation: Evidence from China
CAAA Annual Conference 2012
 Heibatollah Sami , Jeong-Bon Kim V , Haiyan Zhou and Fang Junxiong Sr.
Lehigh University , City University of Hong Kong , University of Texas - Pan American and School of Management at Fudan University
Date Posted: January 13, 2012
Working Paper Series
64 downloads

The Use of Management Control Mechanisms to Mitigate Moral Hazard in the Decision to Outsource
Journal of Accounting Research, Forthcoming
 Karen L. Sedatole , Dimitris Vrettos and Sally K. Widener
Michigan State University - Eli Broad College of Business , Michigan State University and Rice University - Jesse H. Jones Graduate School of Business
Date Posted: January 13, 2012
Accepted Paper Series

Incl. Electronic Paper Audit Partner Disclosure: Potential Implications for Investor Reaction and Auditor Independence
 Tamara A. Lambert , Benjamin L. Luippold and Chad M. Stefaniak
University of Massachusetts at Amherst , Georgia State University - School of Accountancy and Central Michigan University
Date Posted: January 12, 2012
Last Revised: March 28, 2013
Working Paper Series
251 downloads

Incl. Electronic Paper Can Internal Governance Mechanisms Prevent Asset Appropriation? Examination of Type I Tunneling in China
2012 Financial Markets & Corporate Governance Conference
 Yuan George Shan
University of Adelaide - Business School
Date Posted: January 12, 2012
Working Paper Series
81 downloads

Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries
Contemporary Accounting Research, Forthcoming
 Jere R. Francis , Paul N. Michas and Scott Seavey
University of Missouri at Columbia , University of Arizona - Eller College of Management and University of Nebraska at Lincoln
Date Posted: January 12, 2012
Accepted Paper Series

Incl. Electronic Paper Limiting the Effect of Attribution and Construal Errors on Strategy Evaluation Using a Strategic Performance Measurement System
CAAA Annual Conference 2012
 Lan Guo , Theresa Libby , Bernard Wong-On-Wing and Yang Dan
Wilfrid Laurier University , University of Waterloo - School of Accounting and Finance , Washington State University and affiliation not provided to SSRN
Date Posted: January 12, 2012
Working Paper Series
78 downloads

Incl. Electronic Paper Geographic Proximity between Auditor and Client: How Does it Impact Audit Quality?
Auditing: A Journal of Practice & Theory, Forthcoming
 Jong-Hag Choi , Jeong-Bon Kim V , Aini Qiu and Yoonseok Zang
Seoul National University - College of Business Administration , City University of Hong Kong , Citigroup Japan Inc. and Singapore Management University - School of Accountancy
Date Posted: January 11, 2012
Accepted Paper Series
298 downloads

Incl. Electronic Paper Is Joint Audit Bad or Good? Efficiency Perspective Evidence from Three European Countries
CAAA Annual Conference 2012
 Cédric Lesage , Nicole Ratzinger-Sakel and Jaana Maria Kettunen
HEC School of Management, Paris , Ulm University and University of Jyvaskyla - School of Business and Economics
Date Posted: January 11, 2012
Working Paper Series
275 downloads

Incl. Electronic Paper Benchmarking the Research Productivity of Accounting Doctorates
 James R. Hasselback , Alan Reinstein and Mohammad J. Abdolmohammadi
Florida State University , Wayne State University and Bentley University
Date Posted: January 11, 2012
Working Paper Series
116 downloads

Incl. Electronic Paper Contrast Effects Under Incomplete Convergence of Financial Accounting Standards
Johnson School Research Paper Series No. 7-2012
 H. Scott Asay , Tim Brown , Mark W. Nelson and T. Jeffrey Wilks
University of Iowa - Department of Accounting , University of Illinois at Urbana-Champaign - Department of Accountancy , Cornell University - Samuel Curtis Johnson Graduate School of Management and Brigham Young University
Date Posted: January 11, 2012
Last Revised: May 08, 2013
Working Paper Series
183 downloads

Incl. Electronic Paper Correlates of Co-Sourcing/Out-Sourcing of Internal Audit Activities
 Mohammad J. Abdolmohammadi
Bentley University
Date Posted: January 11, 2012
Working Paper Series
56 downloads

Enterprise Risk Management as a Strategic Governance Mechanism in B2B-Enabled Transnational Supply Chains
 Vicky Arnold , Tanya Benford , Clark Hampton and Steve G. Sutton
University of Central Florida - College of Business Administration , affiliation not provided to SSRN , University of Waterloo and University of Central Florida - College of Business Administration
Date Posted: January 11, 2012
Last Revised: May 16, 2012
Working Paper Series

Informativeness of Value-at-Risk Disclosure in the Banking Industry
 Xiaohua Fang
Georgia State University - J. Mack Robinson College of Business
Date Posted: January 11, 2012
Working Paper Series

Incl. Electronic Paper The Association between Book-Tax Conformity and Earnings Management
 Bradley S. Blaylock , Fabio B. Gaertner and Terry J. Shevlin
Oklahoma State University - Spears School of Business , University of Wisconsin - Madison - Department of Accounting and Information Systems and University of California-Irvine
Date Posted: January 11, 2012
Last Revised: June 28, 2012
Working Paper Series
335 downloads

Incl. Electronic Paper Asleep at the Wheel (Again)? Bank Audits During the Financial Crisis
 Rajib Doogar , Stephen P. Rowe and Padmakumar Sivadasan
University of Washington, Bothell , Tulane University - Accounting & Taxation and University of Illinois at Urbana-Champaign
Date Posted: January 10, 2012
Working Paper Series
231 downloads

Incl. Electronic Paper Choice of Accounting Practices in Brazil: An Analysis from the Contractual Covenants Hypothesis Perspective
 Adolfo Silva and Alexsandro Broedel Lopes
Rio de Janeiro State University and Universidade de São Paulo
Date Posted: January 10, 2012
Working Paper Series
44 downloads

Incl. Electronic Paper Does Long Tenure Erode Auditor Independence?
CAAA Annual Conference 2012
 Ling Chu , Bryan K. Church and Ping Zhang
Wilfrid Laurier University , Georgia Institute of Technology - Accounting Area and University of Toronto - Rotman School of Management
Date Posted: January 10, 2012
Working Paper Series
156 downloads

Incl. Electronic Paper Earnings Management from the Bottom Up: An Analysis of Managerial Incentives Below the CEO
Harvard Business School Strategy Unit Working Paper No. 12-056
 Felix Oberholzer-Gee and Julie Wulf
Harvard Business School, Strategy Unit and Harvard Business School
Date Posted: January 10, 2012
Last Revised: August 18, 2012
Working Paper Series
641 downloads

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
595 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
113 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
59 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
198 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
129 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
104 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
186 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
206 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
329 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
203 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
153 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
218 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
196 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
315 downloads


 

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