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SSRN eLibrary Statistics:

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Abstracts: 484,173
Full Text Papers: 393,564
Authors: 226,645
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  Last 12 months:
68,973

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To date: 65,885,359
Last 12 months: 11,172,224
Last 30 days: 1,065,087

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238,981
Total References: 8,480,523
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5,722,240
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  Footnotes:
77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M4
5,288,980 Total downloads
Showing Papers 1,741 - 1,790 of 13,017
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Incl. Electronic Paper Effects of Procedural Justice Perception, Budgetary Control Effectiveness and Ethical Work Climate on Propensity to Create Budgetary Slack
Business and Economics Research Journal, Vol. 2, No. 4, pp. 1-18, 2011
Gökhan Özer and Emine Yilmaz
Gebze Institute of Technology (GIT) and Istanbul Medeniyet University
Date Posted: October 19, 2011
Accepted Paper Series
117 downloads

Incl. Electronic Paper Loan Loss Provisioning and Differences of Opinion
Lin Cheng
The University of Arizona - Eller College of Management
Date Posted: October 19, 2011
Working Paper Series
126 downloads

Incl. Electronic Paper Executive Remuneration in China: A Literature Review
Peter N. Rampling , Ian A. Eddie and Jackie Liu
Southern Cross University - SCBS , University of New England and affiliation not provided to SSRN
Date Posted: October 18, 2011
Working Paper Series
116 downloads

Incl. Electronic Paper Simultaneous Determination of Market Value and Risk Premium in the Valuation of Firms
ICER Working Paper No. 15/2011
Stefan Lutz
University of Manchester - School of Economic Studies
Date Posted: October 17, 2011
Working Paper Series
54 downloads

Incl. Electronic Paper Financial Misstatements and Contracting in the Equity Market: Evidence from Seasoned Equity Offerings
Cong Wang , Fei Xie and Min Zhu
Chinese University of Hong Kong (CUHK) - Department of Finance , Clemson University and City University of Hong Kong
Date Posted: October 16, 2011
Last Revised: February 20, 2013
Working Paper Series
191 downloads

Incl. Electronic Paper Disclosure Frequency and Information Asymmetry
Review of Quantitative Finance and Accounting, Forthcoming
Andrew Van Buskirk
Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: October 15, 2011
Accepted Paper Series
165 downloads

Incl. Electronic Paper The Impact of Risk and Monitoring on CEO Equity Incentives: Evidence from Suppliers with Major Customers
Ana M. Albuquerque , George Papadakis and Peter D. Wysocki
Boston University School of Management , Boston University and University of Miami - School of Business Administration
Date Posted: October 14, 2011
Last Revised: April 27, 2013
Working Paper Series
48 downloads

Compensation Committees’ Treatment of Earnings Components in CEOs’ Terminal Years
Accounting Review, Vol. 87, No. 1, January 2012
Mark R. Huson , Yao Tian , Christine I. Wiedman and Heather A. Wier
University of Alberta - Department of Finance and Statistical Analysis , San Jose State University , University of Waterloo and University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: October 14, 2011
Accepted Paper Series

A Special Breed? - A Longitudional and Cross-Sectional Study of Norwegian Budgeting and Financial Civil Servants
Financial Accountability and Management, Forthcoming
Per Lægreid and Tom Christensen
University of Bergen - Department of Administration and Organization Theory and affiliation not provided to SSRN
Date Posted: October 14, 2011
Accepted Paper Series

Investors' Reactions to Retractions and Corrections of Management Earnings Forecasts
Accounting, Organizations and Society, Vol. 36, No. 6, 2011
Seet-Koh Tan and Lisa Koonce
Nanyang Technological University (NTU) - Division of Accounting and University of Texas
Date Posted: October 14, 2011
Accepted Paper Series

Incl. Electronic Paper Opportunistic Disclosure in Press Release Headlines
Accounting and Business Research, 2012
Encarna Guillamon Saorin , Beatriz Garcia Osma and Michael John Jones
Universidad Carlos III de Madrid , Universidad Autonoma de Madrid and affiliation not provided to SSRN
Date Posted: October 14, 2011
Accepted Paper Series
72 downloads

Incl. Electronic Paper The Role of Firm Status in Appointments of Financial Experts to Audit Committees
Accounting Review, Forthcoming
David H. Erkens and Sarah E. Bonner
University of Southern California - Leventhal School of Accounting and University of Southern California
Date Posted: October 14, 2011
Last Revised: May 26, 2012
Accepted Paper Series
192 downloads

Incl. Electronic Paper Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions
Marshall A. Geiger and Allen D. Blay
University of Richmond - E. Claiborne Robins School of Business - Economics and Florida State University
Date Posted: October 13, 2011
Working Paper Series
420 downloads

Incl. Electronic Paper Detailed Management Earnings Forecasts: Do Analysts Listen?
Review of Accounting Studies, Forthcoming
Kenneth J. Merkley , Linda Smith Bamber and Theodore E. Christensen
Cornell University - Samuel Curtis Johnson Graduate School of Management , University of Georgia - J.M. Tull School of Accounting and Brigham Young University - Marriott School of Management
Date Posted: October 13, 2011
Last Revised: March 03, 2012
Accepted Paper Series
201 downloads

Incl. Electronic Paper Formalization of Accounting Standards: A Necessary Technological Evolution
John Peter Krahel and Miklos A. Vasarhelyi
affiliation not provided to SSRN and Rutgers Business School
Date Posted: October 13, 2011
Working Paper Series
77 downloads

The Perceived Fairness of Performance Evaluation: The Role of Uncertainty
Management Accounting Research, Forthcoming
Frank G. H. Hartmann and Sergeja Slapnicar
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and University of Ljubljana - Faculty of Economics
Date Posted: October 13, 2011
Accepted Paper Series

Incl. Electronic Paper Abgrenzung des Konsolidierungskreises nach IFRS 10 (Consolidation: Identifying Subsidiaries Under IFRS 10)
Michael Reiland
Goethe University Frankfurt
Date Posted: October 10, 2011
Last Revised: December 07, 2011
Working Paper Series
302 downloads

Incl. Electronic Paper Goodwill Accounting and Takeover Premiums: Pre- and Post-IFRS
Martin Bugeja and Anna Loyeung
University of Technology, Sydney and University of Technology, Sydney - School of Accounting
Date Posted: October 10, 2011
Last Revised: October 09, 2012
Working Paper Series
125 downloads

Incl. Electronic Paper Leadership Challenges at Hewlett-Packard: Through the Looking Glass
Rock Center for Corporate Governance at Stanford University Closer Look Series: Topics, Issues and Controversies in Corporate Governance No. CGRP-21
David F. Larcker and Brian Tayan
Stanford University - Graduate School of Business and Stanford University - Graduate School of Business
Date Posted: October 10, 2011
Last Revised: February 24, 2013
Accepted Paper Series
311 downloads

Incl. Electronic Paper Nonprofit Boards: Size, Performance, and Managerial Incentives
Journal of Accounting & Economics (JAE), Forthcoming
Rajesh K. Aggarwal , Mark E. Evans and Dhananjay Nanda
University of Minnesota - Twin Cities - Carlson School of Management , Indiana University Bloomington - Kelley School of Business and University of Miami - School of Business Administration
Date Posted: October 10, 2011
Accepted Paper Series
127 downloads

Incl. Electronic Paper Priority Dissemination of Public Disclosures
Simon School Working Paper No. FR 11-28
Bei Dong , Edward X. Li , K. Ramesh and Min Shen
University of South Florida - School of Accountancy , City University of New York (CUNY) - Stan Ross Department of Accountancy , Rice University and City University of New York (CUNY) - Stan Ross Department of Accountancy
Date Posted: October 09, 2011
Last Revised: May 05, 2013
Working Paper Series
110 downloads

Incl. Electronic Paper Audited vs. Non-Audited Performance Indicators in Listed Companies: What’s Best?
International Journal on GSTF Business Review, Vol. 1, No. 1, p. 29, August 2011
Marco Tutino
Roma Tre University - Department of Business Studies
Date Posted: October 09, 2011
Accepted Paper Series
72 downloads

Mantıklı Eylem Teorisi (MET) ile Muhasebecilerin Bilgi Teknolojisi Kullanımına Yönelik bir Uygulama (An Application to the Accountants’ Information Technology Usage with the Theory of Reasoned Action)
İktisat İşletme ve Finans, Vol. 25, p. 65-88, 2010,
Gökhan Özer and Emine Yilmaz
Gebze Institute of Technology (GIT) and Istanbul Medeniyet University
Date Posted: October 09, 2011
Last Revised: November 06, 2012
Accepted Paper Series

Incl. Electronic Paper Which Metrics are Relevant in European Listed Companies? Evidence from Nineties
Corporate Ownership and Control, Vol. 8, No. 2, p. 566, Winter 2011
Marco Tutino
Roma Tre University - Department of Business Studies
Date Posted: October 09, 2011
Accepted Paper Series
43 downloads

Incl. Electronic Paper The Role of Institutional and Economic Factors in the Strategic Use of Non-GAAP Disclosures to Beat Earnings Benchmarks
Helena Isidro and Ana Cristina Marques
ISCTE IUL Business School and NOVA School of Business and Economics
Date Posted: October 07, 2011
Last Revised: March 15, 2013
Working Paper Series
76 downloads

Capturing Contextual Meanings: The Use of Organizational Culture as Theoretical and Methodological Lens in Accounting Research
Jan A. Pfister
Lancaster University Management School
Date Posted: October 06, 2011
Last Revised: November 24, 2011
Working Paper Series

Incl. Electronic Paper The Effect of Enforcement on Timely Loss Recognition: Evidence from Insider Trading Laws
Journal of Accounting & Economics (JAE), Forthcoming
Sudarshan Jayaraman
Washington University in Saint Louis - John M. Olin Business School
Date Posted: October 05, 2011
Last Revised: October 06, 2011
Accepted Paper Series
139 downloads

Incl. Electronic Paper The Value Relevance of Direct Cash Flows under IFRS
Iain Clacher , Alan J. Duboisée de Ricquebourg and Allan Hodgson
University of Leeds - Leeds University Business School (LUBS) , University of Leeds - Leeds University Business School (LUBS) and University of Queensland - Faculty of Business, Economics and Law
Date Posted: October 05, 2011
Last Revised: March 20, 2013
Working Paper Series
181 downloads

Incl. Electronic Paper The Value Relevance of Non-Financial Performance Indicators: New Cues from the European Fashion Industry
Financial Reporting, Forthcoming
Francesco Dainelli and Francesco Giunta
University of Florence - Department of Business Administration and University of Florence - Dipartimento di Scienze Aziendali
Date Posted: October 05, 2011
Accepted Paper Series
82 downloads

Incl. Electronic Paper Financial Statement Analysis and Valuation Spreadsheets
Dhananjay (Dan) K. Gode and James A. Ohlson
New York University (NYU) - Department of Accounting, Taxation & Business Law and New York University (NYU) - Leonard N. Stern School of Business
Date Posted: October 04, 2011
Working Paper Series
503 downloads

Incl. Electronic Paper Mutual Fund Family Size and Mutual Fund Performance: The Role of Regulatory Changes
Journal of Accounting Research, Forthcoming, Johnson School Research Paper Series No. 55-2011
Sanjeev Bhojraj , Young Jun Cho and Nir Yehuda
Cornell University - Samuel Curtis Johnson Graduate School of Management , Singapore Management University - School of Accountancy and Northwestern University - Department of Accounting Information & Management
Date Posted: October 04, 2011
Last Revised: February 09, 2012
Accepted Paper Series
572 downloads

Incl. Electronic Paper Going-Concern Opinions and User's Expectations: The Spanish Case (Las Expectativas del Usuario Ante la Salvedad al Principio de Empresa en Funcionamiento: Evidencia Empírica Para el Caso Español)
Spanish Journal of Finance and Accounting, Forthcoming
Fermín Lizarraga , Laura Arnedo , Santiago Sánchez and Emiliano Ruiz-Barbadillo
Universidad Pública de Navarra , affiliation not provided to SSRN , affiliation not provided to SSRN and University of Cadiz
Date Posted: October 03, 2011
Last Revised: October 04, 2011
Accepted Paper Series
40 downloads

Incl. Electronic Paper Goodwill Accounting as a Missing Link between Financial and Management Accounting: Literature Review and Research Agenda
Financial Reporting, Forthcoming
Alberto Quagli
University of Genoa - DITEA
Date Posted: October 03, 2011
Accepted Paper Series
332 downloads

Incl. Electronic Paper Institutionalisation of Management Accounting in Family Businesses – Empirical Evidence from Austria and Germany
Journal of Enterprising Culture, Forthcoming
Martin R. W. Hiebl , Birgit Feldbauer-Durstmüller , Christine Duller and Herbert Neubauer
Johannes Kepler University Linz , Johannes Kepler University Linz , JKU University of Linz and Vienna University of Economics and Business Administration
Date Posted: October 03, 2011
Last Revised: October 15, 2012
Accepted Paper Series
168 downloads

Incl. Electronic Paper The Financial Judgment and Decision Making Process of Women: The Role of Negative Feelings
Third Annual Meeting of the Academy of Behavioral Finance & Economics, September 2011
Victor Ricciardi
Goucher College - Department of Business Management
Date Posted: October 02, 2011
Accepted Paper Series
416 downloads

Incl. Electronic Paper Exploring the Role of Objects in the Transformation of Logics: A Practice Perspective
HEC Working Paper No. 952
Diane-Laure Arjaliès
HEC Paris
Date Posted: September 30, 2011
Accepted Paper Series
25 downloads

Audits, Reputation, and Repeated Interaction in a Capital Budgeting Setting
European Accounting Review, Forthcoming
Markus C. Arnold and Dominik Schreiber
Institute for Accounting and Control and University of Hamburg
Date Posted: September 30, 2011
Accepted Paper Series

Insider Entrenchment and CEO Compensation: Evidence from Initial Public Offering Firms
Myung Seok Park , Benson Wier and Arno Forst
Virginia Commonwealth University (VCU) - School of Business , Virginia Commonwealth University and Kent State University - Department of Accounting
Date Posted: September 30, 2011
Working Paper Series

Roles, Authority and Involvement of the Management Accounting Function: A Multiple Case-Study Perspective
The European Accounting Review, 2011
Caroline Lambert and Samuel Sponem
HEC Paris and HEC Montreal
Date Posted: September 29, 2011
Accepted Paper Series

Can Auditors Be Independent? – Experimental Evidence on the Effects of Client Type
European Accounting Review, Forthcoming
Christopher W. Koch , Martin Weber and Jens Wüstemann
University of Mannheim , University of Mannheim - Department of Banking and Finance and University of Mannheim - Business School
Date Posted: September 29, 2011
Accepted Paper Series

Incl. Electronic Paper Firm Exit Through Bankruptcy – The Effect of Accounting Bias on Product Market Competition
Hui Chen and Bjorn N. Jorgensen
University of Colorado at Boulder and University of Colorado at Boulder
Date Posted: September 29, 2011
Working Paper Series
88 downloads

Incl. Electronic Paper Measuring R&D Curtailment Among Short-Horizon CEOs
Journal of Corporate Finance, Vol. 17, No. 3, 2011
Richard A. Cazier
Texas Christian University
Date Posted: September 29, 2011
Accepted Paper Series
53 downloads

Incl. Electronic Paper The Multinational Advantage
Chicago Booth Research Paper No. 11-37, Fama-Miller Working Paper
Drew Creal , Leslie A. Robinson , Jonathan L. Rogers and Sarah L. C. Zechman
University of Chicago - Booth School of Business - Econometrics and Statistics , Dartmouth College - Tuck School of Business , University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Date Posted: September 28, 2011
Last Revised: April 10, 2013
Working Paper Series
528 downloads

Incl. Electronic Paper Using Discourse to Restore Organisational Legitimacy: ‘CEO-Speak’ after an Incident in a German Nuclear Power Plant
Journal of Business Ethics, Vol. 108, No. 1, 2012
Annika Beelitz and Doris M. Merkl-Davies
Bangor University and Bangor University
Date Posted: September 28, 2011
Last Revised: April 27, 2013
Accepted Paper Series
8 downloads

Incl. Electronic Paper Do Managers Define Non-GAAP Earnings to Meet or Beat Analyst Forecasts?
Jeffrey T. Doyle and Jared N. Jennings
Utah State University and Washington University in St. Louis
Date Posted: September 27, 2011
Working Paper Series
277 downloads

Incl. Electronic Paper Financial Bubbles, Common Knowledge and Alternative Accounting Regimes: An Experimental Analysis of Artificial Spot Security Markets
Larry Bensimhon and Yuri Biondi
Conservatoire National des Arts et Métiers (CNAM) and French National Center for Scientific Research (CNRS)
Date Posted: September 27, 2011
Last Revised: September 28, 2011
Working Paper Series
139 downloads

Incl. Electronic Paper The BP Oil Spill: Shareholder Wealth Effects and Environmental Disclosures
Frank Heflin and Dana Wallace
Florida State University - College of Business and Florida State University
Date Posted: September 26, 2011
Last Revised: March 26, 2013
Working Paper Series
340 downloads

Incl. Electronic Paper Market Inefficiency and Implied Cost of Capital Models
Tjomme O. Rusticus
Northwestern University - Kellogg School of Management
Date Posted: September 26, 2011
Working Paper Series
182 downloads

Incl. Electronic Paper Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980
Review of Accounting Studies, Forthcoming
Kevin Koh , Shivaram Rajgopal and Suraj Srinivasan
Nanyang Technological University (NTU) - Nanyang Business School , Emory University - Goizueta Business School and Harvard Business School
Date Posted: September 26, 2011
Accepted Paper Series
209 downloads

Incl. Electronic Paper The Relation between Reporting Quality and Financing and Investment: Evidence from Changes in Financing Capacity
Karthik Balakrishnan , John E. Core and Rodrigo S. Verdi
University of Pennsylvania - Accounting DepartmentUniversity of Pennsylvania - The Wharton School , Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT)
Date Posted: September 24, 2011
Last Revised: March 06, 2013
Working Paper Series
352 downloads


 

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