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5,288,387 Total downloads
Showing Papers 1,681 - 1,730 of 13,017
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The Limits of Lawyering: Legal Opinions in Structured Finance
Texas Law Review, Vol. 84, Fall 2005, Duke Law School Legal Studies Paper No. 69
Steven L. Schwarcz
Duke University - School of Law
Date Posted: August 03, 2005
Last Revised: November 11, 2009
Accepted Paper Series
452 downloads
The Limits of Accountability
Accounting, Organizations and Society, Forthcoming
Martin Messner
HEC Paris
Date Posted: July 04, 2009
Accepted Paper Series
228 downloads
The Liability-Offset Theory of Peracchi
Tax Lawyer, Vol. 64, 2011, Brooklyn Law School, Legal Studies Paper No. 199
Bradley T. Borden
and
Douglas L. Longhofer
Brooklyn Law School
and
Martin, Pringle
Date Posted: August 04, 2010
Last Revised: September 22, 2010
Accepted Paper Series
127 downloads
The Liability Equivalence of Unfunded Nuclear Decommissioning Costs
Journal of Accounting and Public Policy, Vol. 20, No. 2, Summer 2001
Inder K. Khurana ,
Richard H. Pettway and
KK Raman
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
,
University of Missouri at Columbia - Department of Finance
and
University of Texas at San Antonio
Date Posted: November 22, 2003
Accepted Paper Series
The Level of Shareholder Protection and the Value Relevance of Accounting Numbers: Evidence from the European Union Before and After IFRS
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Isabel Costa Lourenço
and
José Dias Curto
ISCTE - IUL Business School
and
ISCTE - IUL Business School
Date Posted: October 02, 2008
Last Revised: July 05, 2011
Working Paper Series
537 downloads
The Legal Penalties for Financial Misrepresentation
Jonathan M. Karpoff ,
D. Scott Lee and
Gerald S. Martin
University of Washington - Michael G. Foster School of Business
,
University of Nevada, Las Vegas - Lee Business School
and
American University - Kogod School of Business
Date Posted: September 29, 2006
Working Paper Series
1144 downloads
The Legal and Institutional Framework for Corporate Financial Reporting Practices in South Asia
Research in Accounting Regulation, Vol. 19, 2006
Kamran Ahmed and
Muhammad Jahangir Ali
La Trobe University
and
La Trobe University - Department of Accounting and Management
Date Posted: November 28, 2006
Accepted Paper Series
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
2152 downloads
The Lead-Lag Structure of Stock Returns and Accounting Earnings: Implications to the Returns-Earnings Relation in Finland
International Review of Financial Analysis, Vol 6, No 1, 1997
Teppo Martikainen and
Juha-Pekka Kallunki
University of Vaasa
and
University of Oulu - Department of Accounting and Finance
Date Posted: October 26, 1997
Accepted Paper Series
The Law of One Accounting Variable
Haim Reisman
Technion-Israel Institute of Technology - William Davidson Faculty of Industrial Engineering & Management
Date Posted: July 01, 2012
Working Paper Series
41 downloads
The Justification Gap: Exploring the Interactive Effects of Context and Accountability in Accounting Decisions
Sean Andre
and
Jon S. Davis
York College of Pennsylvania
and
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: October 23, 2010
Working Paper Series
The Just Design and Use of Management Control Systems as Requirements for Goal Congruence
Management Accounting Research, Forthcoming
Natàlia Cugueró-Escofet
and
Josep M. Rosanas
University of Navarra, IESE Business School
and
University of Navarra - IESE Business School
Date Posted: December 01, 2012
Accepted Paper Series
The Journal of Chinese Tax and Policy (Editorial)
Journal of Chinese Tax and Policy, Vol. 1, No. 2, pp. 1, February 2012
Eva Huang
Discipline of Business Law, The University of Sydney Business School
Date Posted: March 29, 2012
Last Revised: April 02, 2012
Accepted Paper Series
64 downloads
The Joint Effects of Materiality Thresholds and Voluntary Disclosure Incentives on Firms’ Disclosure Decisions
Journal of Accounting & Economics (JAE), Forthcoming
Shane Heitzman
,
Charles E. Wasley and
Jerold L. Zimmerman
Simon School of Business, University of Rochester
,
University of Rochester - Simon School of Business
and
University of Rochester - Simon School of Business
Date Posted: October 08, 2009
Accepted Paper Series
The Joint Effects of Materiality Thresholds and Voluntary Disclosure Incentives on Firms' Disclosure Decisions
Shane Heitzman
,
Charles E. Wasley and
Jerold L. Zimmerman
Simon School of Business, University of Rochester
,
University of Rochester - Simon School of Business
and
University of Rochester - Simon School of Business
Date Posted: December 11, 2007
Last Revised: October 09, 2009
Working Paper Series
564 downloads
The Joint Effects of Economic Pressure and Locus of Control on Auditors' Ethical Behavior
Judy S.L. Tsui
Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: May 06, 1998
Working Paper Series
The Joint Effect of Management's Prior Forecast Accuracy and the Form of Its Financial Forecasts on Investor Judgment
D. Eric Hirst
,
Lisa Koonce and
Jeffrey S. Miller
University of Texas at Austin
,
University of Texas
and
University of Notre Dame - Department of Accountancy
Date Posted: January 19, 1999
Working Paper Series
542 downloads
The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality Around the World
Jere R. Francis and
Dechun Wang
University of Missouri at Columbia
and
Texas A&M University
Date Posted: September 08, 2006
Working Paper Series
905 downloads
The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality Around the World
Contemporary Accounting Research, Forthcoming
Jere R. Francis and
Dechun Wang
University of Missouri at Columbia
and
Texas A&M University
Date Posted: April 23, 2007
Accepted Paper Series
The Joint Effect of Competition Intensity and Competition Type on the Use of Customer Satisfaction Measures in Executive Annual Bonus Contracts
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Clara Xiaoling Chen ,
Ella Mae Matsumura and
Jae Yong Shin
University of Illinois at Urbana-Champaign - Department of Accountancy
,
University of Wisconsin-Madison - Department of Accounting and Information Systems
and
Seoul National University - College of Business Administration
Date Posted: August 15, 2011
Last Revised: November 30, 2011
Working Paper Series
99 downloads
The Joint Determination of Audit Fees, Non-Audit Fees, and
Abnormal Accruals
Yale ICF Working Paper No. 02-21, Yale SOM Working Paper No. AC-15
Rick Antle
,
Elizabeth A. Gordon ,
Ganapathi S. Narayanamoorthy and
Ling Zhou
Yale School of Management
,
Temple University - Fox School of Business and Management
,
University of Illinois at Urbana-Champaign
and
University of New Mexico
Date Posted: August 07, 2002
Working Paper Series
2471 downloads
The Japanese Issues and Perspective on the Convergence of International Accounting Standards
Northwestern Journal of International Law & Business, April 2005
Mitsuru Misawa
University of Hawaii at Manoa - Shidler College of Business
Date Posted: December 21, 2006
Accepted Paper Series
498 downloads
The Italian Social Cooperatives in 2008: A Portrait Using Descriptive and Principal Component Analysis
Euricse Working Paper No. 35/12
Chiara Carini
,
Ericka Costa
,
Maurizio Carpita
and
Michele Andreaus
European Research Institute on Cooperative & Social Enterprises (EURICSE)
,
University of Trento - Department of Computer and Management Sciences (DISA)
,
University of Brescia - Department of Economics and Management
and
University of Trento - Department of Computer and Management Sciences (DISA)
Date Posted: May 24, 2012
Working Paper Series
59 downloads
The Italian SMEs in the Global Context: The Accountability System Role
MANAGERIAL AND ENTREPRENEURIAL DEVELOPMENTS IN THE MEDITERRANEAN AREA, D. Vrontis, Y. Weber, R. Kaufmann, S. Tarba, eds., EuroMed Press, Cyprus, 2009
Valentina Cillo
,
Paolo Ricci
and
Tiziana Landi
University of Sannio - Department of Analysis of Social and Economic Systems (DASES)
,
University of Sannio - Department of Analysis of Social and Economic Systems (DASES)
and
University of Sannio - Department of Analysis of Social and Economic Systems (DASES)
Date Posted: May 10, 2010
Last Revised: November 22, 2010
Working Paper Series
47 downloads
The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research
European Accounting Review, Vol. 16, No. 1, pp. 173-195, 2007
Robert H. Chenhall and
Frank Moers
Monash University - Department of Accounting and Finance
and
Maastricht University School of Business and Economics
Date Posted: April 04, 2007
Accepted Paper Series
The ISA 700 Auditor’s Report and the Audit Expectation Gap – Do Explanations Matter?
International Journal of Auditing, (April 2012 Online Early View Issue)
DOI: 10.1111/j.1099-1123.2012.00452.x
Anna Gold ,
Ulfert Gronewold
and
Christiane Pott
VU University Amsterdam - Department of Accountancy/Amsterdam Research Center in Accounting
,
University of Potsdam
and
University of Muenster
Date Posted: October 25, 2009
Last Revised: August 29, 2012
Accepted Paper Series
The Irrelevance of the MM Dividend Irrelevance Theorem
Harry DeAngelo and
Linda DeAngelo
University of Southern California - Marshall School of Business - Finance and Business Economics Department
and
University of Southern California - Marshall School of Business - Finance and Business Economics Department
Date Posted: March 14, 2005
Working Paper Series
2477 downloads
The Irrational Auditor and Irrational Liability
Lewis & Clark Law Review, Forthcoming, Michigan Legal Studies Research Paper No. 05-015
Adam C. Pritchard
University of Michigan Law School
Date Posted: February 15, 2006
Accepted Paper Series
343 downloads
The Invisible Hand of Short-Selling: Does Short-Selling Discipline Earnings Manipulation?
INSEAD Working Paper No. 2012/93/FIN
Massimo Massa ,
Bohui Zhang
and
Hong Zhang
INSEAD - Finance
,
The University of New South Wales - School of Banking and Finance
and
INSEAD - Finance
Date Posted: August 06, 2012
Last Revised: January 28, 2013
Working Paper Series
196 downloads
The Investment Opportunity Set and the Voluntary Use of Outside Directors: New Zealand Evidence
As published in Accounting and Business Research, Vol. 30, No. 4, Pp. 263-273, 2000
Mahmud Hossain ,
Steven F. Cahan and
Michael B. Adams
Nanyang Technological University (NTU) - Division of Accounting
,
University of Auckland Business School
and
University of Wales - Swansea - European Business Management School
Date Posted: October 28, 2000
Accepted Paper Series
The Investment Opportunity Set and Acquired Goodwill
Jilnaught Wong and
Norman Wong
University of Auckland
and
University of Auckland Business School
Date Posted: June 28, 1998
Working Paper Series
The Introduction of International Financial Reporting Standards in the European Union
European Accounting Review, Vol. 14, No. 1, 2005
Begoña Giner and
Bill Rees
University of Valencia
and
University of Edinburgh Business School
Date Posted: March 16, 2005
Accepted Paper Series
The Introduction of International Accounting Standards in Europe: Implications for International Convergence
European Accounting Review, Vol. 14, No. 1, 2005
Katherine Schipper
Duke University
Date Posted: March 16, 2005
Accepted Paper Series
The Introduction of Accrual Accounting in the Public Sector of Nigeria - The Perception of Auditors, Preparers of Financial Statements and Accounting Academics
Okaro Sunday Chukwunedu
and
Emma Ik Okoye
Nnamdi Azikiwe University - Department of Accountancy
and
Nnamdi Azikiwe University - Department of Accountancy
Date Posted: April 19, 2012
Working Paper Series
124 downloads
The Interrelationships Between Information Technology Expenditures, CEO Compensation and Firm Value
Adi Masli
,
Vernon J. Richardson
,
Juan Manuel Sanchez
and
Rod Smith
University of Arkansas - Sam M. Walton College of Business
,
University of Arkansas at Fayetteville
,
University of Arkansas - Department of Accounting
and
Cal State University Long Beach
Date Posted: August 15, 2009
Working Paper Series
109 downloads
The Interrelationship Between Management Control Mechanisms and Strategy
Management Accounting Research, Forthcoming
Ralph Kober ,
Juliana Ng and
Byron Paul
University of Auckland
,
Australian National University - School of Business & Information Systems
and
University of Western Australia
Date Posted: January 05, 2007
Accepted Paper Series
The Interpretation of Coefficients in N-chotomous Qualitative Response Models
Marc J. LeClere
Valparaiso University
Date Posted: January 21, 1998
Working Paper Series
494 downloads
The Interplay of the Levers of Control in Product Development
Lucia Bellora
and
Thomas W. Günther
Dresden University of Technology - Faculty of Economics and Business Management
and
Dresden University of Technology
Date Posted: May 10, 2012
Working Paper Series
40 downloads
The Internet Downturn: Finding Valuation Factors in Spring 2000
Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 189-236, January 2003
Elizabeth K. Keating ,
Thomas Z. Lys and
Robert P. Magee
Harvard University - John F. Kennedy School of Government
,
Northwestern University - Kellogg School of Management
and
Northwestern University
Date Posted: February 05, 2003
Accepted Paper Series
The Internet Downturn: Finding Valuation Factors in Spring 2000
JAE Boston Conference June 2001
Elizabeth K. Keating ,
Thomas Z. Lys and
Robert P. Magee
Harvard University - John F. Kennedy School of Government
,
Northwestern University - Kellogg School of Management
and
Northwestern University
Date Posted: March 11, 2001
Working Paper Series
1447 downloads
The International Politics of IFRS Harmonization
Accounting, Economics and Law 3, No. 2 (April 2013), Harvard Business School Accounting & Management Unit Working Paper No. 11-132
Karthik Ramanna
Harvard University - Harvard Business School
Date Posted: July 02, 2011
Last Revised: May 08, 2013
Accepted Paper Series
2606 downloads
The International Firms as New Entrants to the Statutory Audit Market: An Empirical Analysis of Auditor Selection in Greece, 1993 to 1997
European Accounting Review, Vol. 10, No. 3, 2001, Cass Business School Research Paper
Gikas Manalis and
David B. Citron
Hellenic Exchanges Holdings SA
and
City University London - Sir John Cass Business School
Date Posted: October 31, 2001
Accepted Paper Series
The International Audit Firms as New Entrants - An Empirical Analysis of Auditor Selection in Greece, 1993 to 1997
Cass Business School Research Paper
Gikas Manalis and
David B. Citron
Hellenic Exchanges Holdings SA
and
City University London - Sir John Cass Business School
Date Posted: September 19, 2000
Working Paper Series
323 downloads
The Internal-Rate-Of-Return Approach and the AIRR Paradigm: A Refutation and a Corroboration
The Engineering Economist, Forthcoming
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: November 10, 2012
Last Revised: January 09, 2013
Accepted Paper Series
38 downloads
The Interdependent Use of Earnings and Dividends in Financial Analysts' Earnings Forecasts
CONTEMPORARY ACCOUNTING RESEARCH, Vol 13, No 2, Fall 1996
Kirsten Ely and
Vivek Mande
affiliation not provided to SSRN
and
California State University, Fullerton - Department of Accounting
Date Posted: June 13, 1998
Accepted Paper Series
The Interdependencies of Intra- and Inter-Organisational Controls and Work Practices - The Case of Domestic Care of the Elderly
Management Accounting Research, Forthcoming
Kalle Kraus
,
Johnny Lind and
Martin Calrron-Wall
Stockholm School of Economics
,
Stockholm School of Economics
and
Stockholm School of Economics
Date Posted: November 26, 2010
Accepted Paper Series
The Interdependence between Institutional Ownership and Information Dissemination by Data Aggregators
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, Accounting Review, Forthcoming
Julia D'Souza ,
K. Ramesh and
Min Shen
Cornell University - Department of Accounting
,
Rice University
and
City University of New York (CUNY) - Stan Ross Department of Accountancy
Date Posted: September 12, 2007
Last Revised: July 07, 2009
Accepted Paper Series
The Interconnectivity of an Environmental Disclosure Index in a CAC-40 Context: A Research Note
Euromed Marseille Working Paper No. 03-2007
Isabelle Pignatel
and
Alistair M. Brown
Euromed Management
and
Curtin University of Technology
Date Posted: February 14, 2007
Last Revised: March 12, 2008
Working Paper Series
115 downloads
The Interaction of Solvency with Liquidity and its Association with Bankruptcy Emergence
Samuel L. Tiras ,
Daniel M. Bryan
and
Clark M. Wheatley
Louisiana State University
,
State University of New York (SUNY) - Accounting & Law
and
Florida International University (FIU) - School of Accounting
Date Posted: November 20, 1999
Working Paper Series
512 downloads
The Interaction of Solvency with Liquidity and its Association with Bankruptcy Emergence
Journal of Business Finance & Accounting, Vol. 29, pp. 935-965, 2002
Daniel M. Bryan
,
Samuel L. Tiras and
Clark M. Wheatley
State University of New York (SUNY) - Accounting & Law
,
Louisiana State University
and
Florida International University (FIU) - School of Accounting
Date Posted: January 26, 2003
Accepted Paper Series
30 downloads
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