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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 489,370
Full Text Papers: 398,250
Authors: 228,711
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  Last 12 months: 		69,655

Paper Downloads:
To date: 66,729,620
Last 12 months: 11,224,008
Last 30 days: 834,562

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  References: 		239,806
Total References: 8,539,827
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  Footnotes: 		78,859
Total Footnotes: 8,610,864


SSRN eLibrary Search Results
JEL Code: M40
879,456 Total downloads
Showing Papers 1,651 - 1,700 of 2,743
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Incl. Electronic Paper Centralized versus Decentralized Transfer Pricing and Cost-System Choice
Stephan Lengsfeld , Thomas Pfeiffer and Ulf Schiller
University of Freiburg , University of Vienna - Accounting and Control and University of Basel
Date Posted: August 18, 2006
Working Paper Series
1011 downloads

Incl. Electronic Paper The Reform of the Romanian Local Public Governments Accounting in the Context of the European Integration
 Adriana Tiron Tudor
Babes-Bolyai University - Faculty of Economics and Business Administration
Date Posted: August 18, 2006
Working Paper Series
268 downloads

Political Versus Managerial Use of Cost and Performance Accounting
Public Money & Management, Vol. 26, No. 4, pp. 229-234, September 2006
 Reto Flury and Kuno Schedler
University of St. Gallen and University of St. Gallen
Date Posted: August 17, 2006
Accepted Paper Series

Incl. Electronic Paper Forecasting Financial Problems in Emerging Capital Markets
 Zulkarnain Muhamad Sori , Mohamad Ali Abdul Hamid and Annuar Nassir
University Putra Malaysia - Department of Accounting and Finance , Universiti Putra Malaysia and University Putra Malaysia
Date Posted: August 16, 2006
Working Paper Series
402 downloads

Incl. Electronic Paper Perceived Failure Symptoms: Evidence from an Emerging Capital Market
 Zulkarnain Muhamad Sori , Mohamad Ali Abdul Hamid and Annuar Nassir
University Putra Malaysia - Department of Accounting and Finance , Universiti Putra Malaysia and University Putra Malaysia
Date Posted: August 16, 2006
Working Paper Series
370 downloads

Incl. Electronic Paper Dividing the Pie: Do Managers Fully Incorporate Non-Contracted Information into Full and Partial Discretionary Bonus Allocations?
AAA 2007 Management Accounting Section (MAS) Meeting Paper
 Wendy J. Bailey , Gary Hecht and Kristy L. Towry
Northeastern University - Accounting Group , University of Wisconsin - Madison and Emory University
Date Posted: August 10, 2006
Working Paper Series
196 downloads

Management Accounting Change and Stability: Loosely Coupled Rules and Routines in Action
Management Accounting Research, Forthcoming
 Kari Lukka
Turku School of Economics - Department of Accounting and Finance
Date Posted: August 10, 2006
Accepted Paper Series

Incl. Electronic Paper Managerial Expertise, Learning Potential, and Incentive Pay: Get More for Less?
Managerial and Decision Economics, Vol. 28, No. 3, pp. 195-211, 2007
 Christian Lukas
University of Jena - School of Economics and Business Administration
Date Posted: August 08, 2006
Accepted Paper Series
70 downloads

Incl. Electronic Paper Managerial Expertise, Learning Potential, and Incentive Pay: Get More for Less?
Managerial and Decision Economics, 2006
 Christian Lukas
University of Jena - School of Economics and Business Administration
Date Posted: August 08, 2006
Accepted Paper Series
66 downloads

Incl. Electronic Paper Common-Measures Bias in the Balanced Scorecard: Cognitive Effort and General Problem-Solving Ability
AAA 2007 Management Accounting Section (MAS) Meeting
 Aleecia R. Hibbets , Michael L. Roberts and Tom Albright
University of Louisiana at Monroe , University of Colorado at Denver and University of Alabama
Date Posted: August 04, 2006
Working Paper Series
585 downloads

Incl. Electronic Paper Synchronizing What We Teach With What Accountants Do: The Role of IMA in Closing the Gap
 Gary Siegel , Sandra Richtermeyer , Tom Klammer and James Sorensen
DePaul University - College of Commerce , Xavier University - Department of Accountancy , University of North Texas and University of Denver - School of Accountancy
Date Posted: August 04, 2006
Working Paper Series
160 downloads

Incl. Electronic Paper The Antecedents of Defective Products and it's Effect on Company Profit: A Study of Indonesian Small and Medium Size Enterprises
AAA 2007 Management Accounting Section (MAS) Meeting
 Hamfri Djajadikerta
Parahyangan Catholic University
Date Posted: August 04, 2006
Working Paper Series
177 downloads

Incl. Electronic Paper The Legacy of Activity-Based Costing: Addressing the Need for a Hybrid Methodology for Costs Allocation
 B. Tim Lowder
Saint Leo University
Date Posted: August 03, 2006
Working Paper Series
2167 downloads

Incl. Electronic Paper Audit Committees and Misappropriation of Assets: Publicly Held Companies in the United States
Canadian Accounting Perspectives, Vol. 5, No. 2, Autumn 2006
Sameer T. Mustafa and Heidi H. Meier
Concordia University - Department of Accountancy and Cleveland State University
Date Posted: August 02, 2006
Last Revised: January 17, 2009
Accepted Paper Series
202 downloads

Incl. Electronic Paper Marketing Applications for Variance Analysis: The Need for a New Variance Model
AAA 2007 Management Accounting Section (MAS) Meeting Paper
 Ted J. Mitchell and Mike Thomas
University of Nevada, Reno - College of Business Administration and Humboldt State University - School of Business and Economics
Date Posted: August 02, 2006
Working Paper Series
265 downloads

Incl. Electronic Paper How Well Can Publication of an Article in a Top Accounting Journal Be Used as a Proxy for its Contribution?
 Chee W. Chow , Kamal Haddad , Gangaram Singh and Anne Wu
San Diego State University , San Diego State University - Finance Department , San Diego State University - Department of Management and National Chengchi University (Taipei)
Date Posted: July 31, 2006
Working Paper Series
521 downloads

Incl. Electronic Paper Multiple Performance Measures, Causality and Decision Making - Exploring Ostensive and Performative Aspects of Causality: Evidence from a New Product Development Process
AAA 2007 Management Accounting Section (MAS) Meeting
 Allan Hansen
Copenhagen Business School - Department of Operations Management
Date Posted: July 31, 2006
Working Paper Series
314 downloads

Incl. Electronic Paper Impact of Management Control Systems' Intensity of Use on Joint Venture's Performance: An Empirical Assessment
AAA 2007 Management Accounting Section (MAS) Meeting
 Marcela Porporato
York University - Atkinson School of Administrative Studies
Date Posted: July 28, 2006
Working Paper Series
436 downloads

Incl. Electronic Paper Is Doing Good Good for You? How Corporate Charitable Contributions Enhance Revenue Growth
 Baruch Lev , Christine Petrovits and Suresh Radhakrishnan
New York University - Stern School of Business , George Washington University - Department of Accountancy and University of Texas at Dallas - School of Management
Date Posted: July 27, 2006
Last Revised: January 26, 2009
Working Paper Series
2550 downloads

Incl. Electronic Paper Relative Performance Evaluation and Contract Externalities
AAA 2007 Management Accounting Section (MAS) Meeting
 Holger Asseburg and Christian Hofmann
University of Tuebingen - Department of Business Administration and Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
Date Posted: July 27, 2006
Last Revised: March 04, 2008
Working Paper Series
159 downloads

Incl. Electronic Paper Beyond Westphalia: Competitive Legalization in Emerging Transnational Regulatory Systems
Buffalo Legal Studies Research Paper No. 2006-019
 Errol Meidinger
SUNY Buffalo Law School
Date Posted: July 20, 2006
Working Paper Series
259 downloads

Incl. Electronic Paper Comparative Analysis of Strategic Management Accounting in German- and English-Language General Management Accounting Textbooks
Schmalenbach Business Review, Vol. 58, pp. 234-258, July 2006
 Andreas Heinrich Hoffjan and Andreas Wömpener
Dortmund University of Technology and University of Muenster
Date Posted: July 19, 2006
Accepted Paper Series
649 downloads

Incl. Electronic Paper Evaluitis - A New Illness (Evaluitis - Eine Neue Krankheit)
 Bruno S. Frey
CREMA
Date Posted: July 14, 2006
Working Paper Series
157 downloads

Incl. Electronic Paper Controlling Rapid Innovation: A Case Study of an E-business Project
 Suresh Cuganesan
Swinburne University of Technology
Date Posted: July 12, 2006
Working Paper Series
203 downloads

Incl. Electronic Paper Who Really Matters? Revenue Implications of Stakeholder Satisfaction in a Health Insurance Company
AAA 2007 Management Accounting Section (MAS) Meeting
 Clara Xiaoling Chen
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: July 12, 2006
Last Revised: May 18, 2010
Working Paper Series
286 downloads

Incl. Electronic Paper Accounting Stakeholders' Perceptions of Accountants' Job Performance and Motivation
 Stephanie M. Bryant , Benson Wier and Dan N. Stone
University of South Florida - School of Accountancy , Virginia Commonwealth University and University of Kentucky - Von Allmen School of Accountancy
Date Posted: July 10, 2006
Working Paper Series
379 downloads

Incl. Electronic Paper Strengthening Auditor Independence by Reducing the Need for It: Reestablishing Audits as Control and Premium Signaling Mechanisms
Washington Law Review, Vol. 81, 2006
 Sean M. O'Connor
University of Washington School of Law
Date Posted: June 27, 2006
Accepted Paper Series
427 downloads

The Impact of Accountability on Auditors' Processing of Nondiagnostic Evidence
Advances in Accounting Behavioral Research, Vol. 9, pp. 1-26, 2006
 Karen S. Pincus and Michael Favere-Marchesi
University of Arkansas - Department of Accounting and Simon Fraser University (SFU) - Accounting Area
Date Posted: June 20, 2006
Working Paper Series

Incl. Fee Electronic Paper Effect of Cognitive Style and Professional Development on the Initiation of Radical and Non-Radical Management Accounting Innovations
Accounting and Finance, Vol. 46, No. 2, pp. 243-264, June 2006
 David Emsley , Barbara Nevicky and Graeme L. Harrison
University of Sydney - School of Business , Macquarie University - Department of Accounting and Finance and Macquarie University - Department of Accounting and Finance
Date Posted: June 12, 2006
Accepted Paper Series
24 downloads

Measuring Customer Relationship Value: The Role of Switching Cost
Contemporary Accounting Research, Forthcoming
 Shane S. Dikolli , William R. Kinney, Jr. and Karen L. Sedatole
Duke University - Fuqua School of Business , University of Texas at Austin - Department of Accounting and Michigan State University - Eli Broad College of Business
Date Posted: June 12, 2006
Accepted Paper Series

Incl. Electronic Paper Options in Compensation: Promises and Pitfalls
 Christian Riis Flor , Hans Frimor and Claus Munk
University of Southern Denmark , Aarhus University and Copenhagen Business School
Date Posted: June 06, 2006
Last Revised: June 14, 2012
Working Paper Series
284 downloads

Incl. Electronic Paper Employees’ Subjective Valuations of Their Stock Options: Evidence on the Distribution of Valuations and the Use of Simple Anchors
Forthcoming
 Anne M. Farrell , Susan D. Krische and Karen L. Sedatole
Miami University of Ohio - Farmer School of Business - Department of Accountancy , American University - Kogod School of Business and Michigan State University - Eli Broad College of Business
Date Posted: June 02, 2006
Last Revised: July 13, 2010
Accepted Paper Series
407 downloads

Incl. Electronic Paper Importance of and Approaches to Incorporating Ethics into the Accounting Classroom
Journal of Business Ethics, Vol. 14, pp. 987-995, 1995
 David S. Kerr and Murphy Smith
affiliation not provided to SSRN and Murray State University - College of Business
Date Posted: June 02, 2006
Accepted Paper Series
563 downloads

Incl. Electronic Paper Management Education: A Framework for Grading
Management and Labour Studies, Forthcoming
 Pingali Venugopal
XLRI Jamshedpur - School of Business
Date Posted: May 31, 2006
Accepted Paper Series
289 downloads

Auditor-Provided Tax Services: The Effects of a Changing Regulatory Environment
Accounting Review, October 2006
 Thomas C. Omer , Jean C. Bedard and Diana Falsetta
University of Nebraska-Lincoln , Bentley University - Department of Accountancy and University of Miami - Department of Accounting
Date Posted: May 27, 2006
Accepted Paper Series

Incl. Electronic Paper Money as an Intellectual Venture
KNOWLEDGE CAFE FOR INTELLECTUAL PRODUCT AND INTELLECTUAL CAPITAL, Kwiatkowski S., Stowe Ch., eds., Leon Kozminski Academy of Entrepreneurship and Management, Warsaw 2001
 Mieczyslaw Dobija
Cracow University of Economics
Date Posted: May 23, 2006
Accepted Paper Series
64 downloads

Incl. Electronic Paper The Economic Determinants of the Market Reaction to Proposed Mandatory Accounting Changes in the Oil and Gas Industry
Journal of Accounting and Economics, Vol. 3, 1981
 Daniel W. Collins , Michael S. Rozeff and Dan S. Dhaliwal
University of Iowa - Department of Accounting , SUNY at Buffalo - Department of Financial & Managerial Economics and University of Arizona - Department of Accounting
Date Posted: May 23, 2006
Accepted Paper Series
395 downloads

Incl. Electronic Paper Honesty in Accounting & Control: A Discussion of Hannan, Rankin and Towry
 Alan Webb and Steven Salterio
University of Waterloo - School of Accounting and Finance and Queen's University - School of Business
Date Posted: May 19, 2006
Working Paper Series
345 downloads

Incl. Electronic Paper Performance Measure Properties and the Effects of Incentive Contracts
 Jan Bouwens and Laurence van Lent
Tilburg University - Center and Faculty of Economics and Business Administration and Tilburg University - CentER for Economic Research and Dept. of Accounting
Date Posted: May 19, 2006
Working Paper Series
568 downloads

Incl. Electronic Paper The Use of Extended Reporting Frameworks in Australia
Nigel Finch , Tyrone M. Carlin and Guy Ford
The University of Sydney Business School , The University of Sydney Business School and Macquarie University - Graduate School of Management
Date Posted: May 18, 2006
Working Paper Series
389 downloads

Incl. Electronic Paper Management Accounting Practices and Discourses Change: The Role and Use of Management Accounting Systems
FEUNL Working Paper No. 481
 Rui J. O. Vieira and Keith Hoskin
New University of Lisbon - Faculdade de Economia and Warwick Business School
Date Posted: May 17, 2006
Working Paper Series
1241 downloads

Incl. Electronic Paper Organisational Control as Cultural Practice: A Shop Floor Ethnography of a Sheffield Steel Mill
 Thomas Ahrens and Massimiliano Mollona
United Arab Emirates University - Accounting and University of London - Goldsmiths College
Date Posted: May 17, 2006
Working Paper Series
218 downloads

Incl. Electronic Paper Sustainability Reporting Frameworks
 Nigel Finch
The University of Sydney Business School
Date Posted: May 17, 2006
Working Paper Series
1391 downloads

Incl. Electronic Paper The Moderating Effect of Prior Sales Changes on Asymmetric Cost Behavior
 Rajiv D. Banker , Dmitri Byzalov , Mustafa Ciftci and Raj Mashruwala
Temple University - Fox School of Business and Management , Temple University - Fox School of Business and Management , State University of New York at Binghamton and University of Calgary - Haskayne School of Business
Date Posted: May 17, 2006
Last Revised: September 16, 2012
Working Paper Series
870 downloads

'Order Effects' Revisited: The Importance of Chronology
Auditing: A Journal of Practice & Theory, Vol. 25, No. 1, pp. 69-83, May 2006
 Michael Favere-Marchesi
Simon Fraser University (SFU) - Accounting Area
Date Posted: May 15, 2006
Accepted Paper Series

Audit Review: The Impact of Discussion Timing and Familiarity
Behavioral Research in Accounting, Vol. 28, pp. 53-64, 2006
 Michael Favere-Marchesi
Simon Fraser University (SFU) - Accounting Area
Date Posted: May 15, 2006
Accepted Paper Series

Incl. Electronic Paper Do Hybrid Instruments Lower the Firm Cost of Capital?
 Guy Ford , Tyrone M. Carlin and Nigel Finch
Macquarie University - Graduate School of Management , The University of Sydney Business School and The University of Sydney Business School
Date Posted: May 15, 2006
Working Paper Series
740 downloads

Flexibility in Manufacturing and Activity Based Costing: Modelling the Interrelationships
 Georgios (George) Venieris and Sandra Cohen
Athens University of Economics and Business - Department of Accounting and Finance and Athens University of Economics and Business - Department of Business Administration
Date Posted: May 15, 2006
Working Paper Series

Incl. Electronic Paper Management Practices and Financial Reporting in the Sri Lankan Apparel Sector
 Anton Malmadana Kapuge and Malcolm Smith
Edith Cowan University - School of Accounting, Finance and Economics and Edith Cowan University - School of Accounting, Finance and Economics
Date Posted: May 14, 2006
Working Paper Series
287 downloads

Uncertainty, Legal Liability and Incentive Contracts
Accounting Review, Forthcoming
 John Harry Evans III, Kyonghee Kim and Nandu J. Nagarajan
University of Pittsburgh - Katz Graduate School of Business , University of Missouri at Columbia and University of Pittsburgh - Katz Graduate School of Business
Date Posted: May 09, 2006
Accepted Paper Series


 

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