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Full Text Papers: 393,496
Authors: 226,618
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SSRN eLibrary Search Results
JEL Code: M4
5,288,387 Total downloads
Showing Papers 1,681 - 1,730 of 13,017
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Incl. Electronic Paper 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

Incl. Electronic Paper The Limits of Accountability
Accounting, Organizations and Society, Forthcoming
Martin Messner
HEC Paris
Date Posted: July 04, 2009
Accepted Paper Series
228 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

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
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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Fee Electronic Paper 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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