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SSRN eLibrary Statistics:

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Abstracts: 489,423
Full Text Papers: 398,298
Authors: 228,729
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  Last 12 months: 		69,626

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To date: 66,741,858
Last 12 months: 11,229,174
Last 30 days: 844,246

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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: M41
4,313,360 Total downloads
Showing Papers 1,761 - 1,810 of 9,469
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Incl. Electronic Paper Accounting Adjustments and the Valuation of Financial Statement Note Information in 10-K Filings
Accounting Review, Forthcoming
Gus De Franco , M.H. Franco Wong and Yibin Zhou
University of Toronto - Rotman School of Management , INSEAD and University of Texas at Dallas - School of Management
Date Posted: March 07, 2011
Accepted Paper Series
236 downloads

Incl. Electronic Paper Could the Winner’s Curse Contribute to Low Balling in the Market for Audit Services? Some Experimental Evidence
 Jessen L. Hobson , Mark J. Mellon and Douglas E. Stevens
University of Illinois at Urbana-Champaign , University of South Florida and Florida State University
Date Posted: March 07, 2011
Working Paper Series
86 downloads

How Standardized is Accounting?
Accounting Review, Vol. 86, No. 5
 Paul E. Madsen
University of Florida
Date Posted: March 07, 2011
Last Revised: March 30, 2012
Working Paper Series

Incl. Electronic Paper IFRS Adoption and Financial Results of EU Companies: The Challenge of Nomenclature - Evidence from the UK, France and Germany
 Matthias Nnadi
Cranfield University - School of Management
Date Posted: March 07, 2011
Working Paper Series
140 downloads

Incl. Electronic Paper The Effect of Environmental Factors on Accounting Diversity – A Literature Review
 Joël Branson and Muiz Jamil Alia
Vrije Universiteit Brussel VUB and An-Najah National University
Date Posted: March 07, 2011
Working Paper Series
639 downloads

Incl. Electronic Paper Supporting Small Medium Enterprises Planning Through the Use of a Step-by-Step System Dynamics Model Building Process
 Athor Subroto and Enzo Bivona
Universitas Indonesia, Graduate School of Management and University of Palermo
Date Posted: March 06, 2011
Working Paper Series
75 downloads

Incl. Electronic Paper Analyst Following Along the Supply Chain and Forecast Accuracy
 Yuyan Guan , M.H. Franco Wong and Yue Zhang
City University of Hong Kong - Department of Accountancy , INSEAD and City University of Hong Kong
Date Posted: March 06, 2011
Working Paper Series
259 downloads

Incl. Electronic Paper Asymmetric Taxation and Performance-Based Incentive Contracts
CESifo Working Paper Series No. 3363
 Rainer Niemann
University of Graz, Center for Accounting Research
Date Posted: March 06, 2011
Working Paper Series
40 downloads

Audit Committee Financial Experts and Insider Trading
 Scott Duellman , Jun Guo , Yan Zhang and Nan Zhou
Saint Louis University - Department of Accounting , State University of New York at Binghamton - School of Management , State University of New York at Binghamton - School of Management and State University of New York at Binghamton - School of Management
Date Posted: March 06, 2011
Last Revised: March 15, 2011
Working Paper Series

Incl. Electronic Paper On the Relation of Deferred Taxes and Tax Cash Flow
 Astrid K. Chludek
University of Cologne - Cologne Graduate School in Management, Economics and Social Sciences
Date Posted: March 06, 2011
Last Revised: June 25, 2011
Working Paper Series
238 downloads

Incl. Electronic Paper Economic Crisis and Accounting Evolution
Emory Law and Economics Research Paper No. 11-98
 Gregory B. Waymire and Sudipta Basu
Emory University - Department of Accounting and Temple University - Fox School of Business and Management
Date Posted: March 05, 2011
Working Paper Series
452 downloads

An Analysis of the Impact of IFRS X on the Ability of Basel III to Reduce Systemic Risk
 Mark Hughes
University of Canberra
Date Posted: March 04, 2011
Working Paper Series

Incl. Electronic Paper Dominant Owners and Financial Performance of Continental European Firms
 Victoria Krivogorsky and F. Greg Burton
San Diego State University and Brigham Young University - School of Accountancy
Date Posted: March 04, 2011
Working Paper Series
389 downloads

Incl. Electronic Paper Illiquidity and Earnings Predictability
Columbia Business School Research Paper No. 11-1
 Jon N. Kerr , Gil Sadka and Ronnie Sadka
Columbia University - Columbia Business School , Columbia Business School - Accounting, Business Law & Taxation and Boston College - Carroll School of Management
Date Posted: March 04, 2011
Last Revised: March 18, 2013
Working Paper Series
230 downloads

Incl. Electronic Paper Understanding the Role of Language in Management Forecast Press Releases
INSEAD Working Paper No. 2011/28/AC
 Stephen P. Baginski , Elizabeth A. Demers , Chong Wang and Julia Yu
University of Georgia - J.M. Tull School of Accounting , University of Virginia (UVA) - Darden School of Business , affiliation not provided to SSRN and Unaffiliated Authors
Date Posted: March 04, 2011
Last Revised: March 07, 2011
Working Paper Series
190 downloads

Incl. Fee Electronic Paper A Review of Australian Management Accounting Research: 1980-2009
Accounting & Finance, Vol. 51, No. 1, pp. 173-206, 2011
 Robert H. Chenhall and David Smith
Monash University - Department of Accounting and Finance and affiliation not provided to SSRN
Date Posted: March 02, 2011
Accepted Paper Series
2 downloads

Incl. Electronic Paper Ability of Accounting and Audit Quality Variables to Predict Bank Failure During the Financial Crisis
Journal of Banking and Finance, Vol. 35, No. 11, 2011
 Justin Y. Jin , Kiridaran (Giri) Kanagaretnam and Gerald J. Lobo
McMaster University - DeGroote School of Business , McMaster University - Michael G. DeGroote School of Business and University of Houston - C.T. Bauer College of Business
Date Posted: March 02, 2011
Last Revised: February 01, 2012
Accepted Paper Series
1092 downloads

Incl. Fee Electronic Paper Fifty-Year Overview of Judgment and Decision-Making Research in Accounting
Accounting & Finance, Vol. 51, No. 1, pp. 278-360, 2011
 Ken T. Trotman , Hwee C. Tan and Nicole Ang
affiliation not provided to SSRN , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: March 02, 2011
Accepted Paper Series
2 downloads

Incl. Electronic Paper An Analysis of the Impact of IFRS X on the Ability of Basel Ill to Reduce Systemic Risk
 Mark Hughes , Alan S. Dunk and Simon Hoy
University of Canberra , University of Canberra - School of Business and Government and University of Canberra - School of Business and Government
Date Posted: March 01, 2011
Working Paper Series
213 downloads

Incl. Electronic Paper A Story About IAS/IFRS Implementation in Romania: An Institutional and Structuration Theory Perspective
Journal of Accounting in Emerging Economies, Vol. 1, No. 1, pp. 76-100, 2011
Nadia Albu , Catalin Nicolae Albu , Stefan Bunea , Daniela Artemisa St. Calu and Maria Mădălina Gĭrbină
Bucharest Academy of Economic Studies , Bucharest University of Economic Studies , Bucharest Academy of Economic Studies , Bucharest Academy of Economic Studies and Bucharest Academy of Economic Studies
Date Posted: February 28, 2011
Last Revised: December 30, 2012
Accepted Paper Series
31 downloads

Incl. Electronic Paper How to Perform in the Field of Accounting Research? The Case of Romania
International Journal of Critical Accounting, Vol. 4, No. 2, pp.145–174,
Nadia Albu and Catalin Nicolae Albu
Bucharest Academy of Economic Studies and Bucharest University of Economic Studies
Date Posted: February 28, 2011
Last Revised: December 30, 2012
Accepted Paper Series
7 downloads

Incl. Electronic Paper Modeling the Antecedents of Incomplete Contract Choice in Bilateral Trade: An Experimental Investigation
 Fabienne Miller and Christine A. Denison
Worcester Polytechnic Institute and Iowa State University
Date Posted: February 28, 2011
Working Paper Series
56 downloads

Incl. Electronic Paper Simulating Fundamental Analysis of a Firm Using a VECX Model
 Jose Bonifacio De Araujo Jr. and Bernardus F. N. Van Doornik
University of Brasilia and Universidade de Brasilia
Date Posted: February 28, 2011
Working Paper Series
104 downloads

Incl. Electronic Paper The Fabrication of Management Accounting Systems – Why, How and What are the Consequences? A Romanian Testimony
 Catalin Nicolae Albu , Nadia Albu and Flavius Andrei Guinea
Bucharest University of Economic Studies , Bucharest Academy of Economic Studies and Bucharest Academy of Economic Studies
Date Posted: February 28, 2011
Working Paper Series
88 downloads

Incl. Electronic Paper The True and Fair View Concept in Romania: A Case Study of Concept Transferabiility
 Catalin Nicolae Albu , Nadia Albu and David J. A. Alexander
Bucharest University of Economic Studies , Bucharest Academy of Economic Studies and University of Birmingham Business School
Date Posted: February 28, 2011
Working Paper Series
80 downloads

Incl. Electronic Paper Audit Fee Stickiness
 Charl de Villiers , David Hay and Zhizi (Janice) Zhang
University of Auckland - Department of Accounting and Finance , University of Auckland - Department of Accounting and Finance and University of Auckland
Date Posted: February 27, 2011
Last Revised: February 13, 2013
Working Paper Series
275 downloads

Incl. Electronic Paper The Context of the Possible IFRS for SMEs Implementation in Romania: An Exploratory Study
Accounting and Management Information Systems, Vol. 9, No. 1, pp. 45-71, 2010
 Catalin Nicolae Albu , Nadia Albu and Szilveszter Fekete
Bucharest University of Economic Studies , Bucharest Academy of Economic Studies and Babes-Bolyai University
Date Posted: February 27, 2011
Accepted Paper Series
353 downloads

Incl. Electronic Paper The Implications of Corporate Social Responsibility on the Accounting Profession: The Case of Romania
Amfiteatru Economic, Vol. XIII, No. 29, February 2011
 Nadia Albu , Catalin Nicolae Albu , Maria Mădălina Gĭrbină and Maria Iuliana Sandu
Bucharest Academy of Economic Studies , Bucharest University of Economic Studies , Bucharest Academy of Economic Studies and Bucharest Academy of Economic Studies
Date Posted: February 27, 2011
Accepted Paper Series
584 downloads

Incl. Electronic Paper Audit Markets, Fees and Production: Towards an Integrated View of Empirical Audit Research
Journal of Accounting Literature, Volume 29 (2010), 167-215
 Monika Causholli , Michael De Martinis , David Hay and W. Robert Knechel
University of Kentucky , Monash University , University of Auckland - Department of Accounting and Finance and University of Florida - Fisher School of Accounting
Date Posted: February 26, 2011
Last Revised: June 06, 2013
Accepted Paper Series
642 downloads

Pension Transparency and Idiosyncratic Risk: An Empirical Study of Debt-Equity Implications for Cost of Capital
 Paul J. M. Klumpes and Pengguo Wang
EDHEC Business School and Xfi, University of Exeter
Date Posted: February 26, 2011
Working Paper Series

Tournaments and the Impetuous Contestants: An Analysis of Incentives for Analyst Forecast Boldness
 Zili Zhuang
Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Date Posted: February 24, 2011
Last Revised: June 09, 2012
Working Paper Series

Incl. Electronic Paper A New Approach to Predicting Analyst Forecast Errors: Do Investors Overweight Analyst Forecasts?
Journal of Financial Economics (JFE), 108(3): 615-640 (June 2013)
 Eric C. So
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: February 23, 2011
Last Revised: June 07, 2013
Accepted Paper Series
688 downloads

Incl. Electronic Paper Audit Quality and Accrual Persistence: Evidence from the Pre- and Post-Sarbanes-Oxley Periods
Managerial Auditing Journal, Forthcoming
 Dennis J. Chambers and Jeff L. Payne
Kennesaw State University and University of Kentucky - Von Allmen School of Accountancy
Date Posted: February 23, 2011
Accepted Paper Series
206 downloads

Incl. Electronic Paper Credit Markets and Financial Information
 Stephen Lok
Blackrock
Date Posted: February 23, 2011
Working Paper Series
267 downloads

Incl. Electronic Paper Reading Between the Lines: An Empirical Examination of Qualitative Attributes of Financial Analysts’ Reports
Journal of Accounting and Public Policy, Vol. 31, pp. 1-21, 2012, Mays Business School Research Paper No. 2012-38
 Brady J. Twedt and Lynn L. Rees
Indiana University - Kelley School of Business and Texas A&M University (TAMU) - Department of Accounting
Date Posted: February 23, 2011
Last Revised: March 28, 2012
Accepted Paper Series
189 downloads

Incl. Electronic Paper Will the Convergence Towards a ‘High Quality’ Accounting Standard be the Natural Result?; A Study on a Game Theory for the Consequences of Global Accounting Convergence
 Satoshi Taguchi
Doshisha University
Date Posted: February 22, 2011
Working Paper Series
154 downloads

Incl. Electronic Paper Restatement Disclosures and Management Earnings Forecasts
Accounting Horizons, Forthcoming
 Michael Ettredge , Ying (Julie) Huang and Weining Zhang
University of Kansas - School of Business , University of Louisville and Cheung Kong Graduate School of Business
Date Posted: February 20, 2011
Last Revised: December 03, 2012
Accepted Paper Series
304 downloads

Incl. Electronic Paper IFRS Monopoly: The Pied Piper of Financial Reporting
Yale SOM Working Paper
Shyam Sunder
Yale University - School of Management
Date Posted: February 19, 2011
Working Paper Series
515 downloads

Investment Opportunity Set, Accounting Policy, and Discretionary Accruals
 Hasna Chaibi , Abdelwahed Omri and Samir Trabelsi
University of Sousse - Institut Supérieur de Gestion (ISG), Tunis , University of Sousse - Department of Statistics and Brock University - Accounting
Date Posted: February 17, 2011
Last Revised: May 28, 2013
Working Paper Series

Executive Pay-Performance-Sensitivity and Litigation
Contemporary Accounting Research, Forthcoming
 Zhonglan Dai , Li Jin and Weining Zhang
University of Texas at Dallas - School of Management , Harvard Business School - Finance Unit and Cheung Kong Graduate School of Business
Date Posted: February 17, 2011
Last Revised: January 21, 2013
Accepted Paper Series

Incl. Electronic Paper Monolithic Versus Differential Impacts of SOX Regulation on Market Valuation of Banks’ Loan Loss Provision
 Asma Bouchekoua , Hamadi Matoussi and Samir Trabelsi
University of Manouba - Institut Supérieur de Comptabilité et d'Administration des Entreprises (ISCAE) , Institut Supérieur de Comptabilité et d'Administration des Entreprises (ISCAE) - Gestion and Brock University - Accounting
Date Posted: February 17, 2011
Working Paper Series
3 downloads

Incl. Electronic Paper What Makes Stock Prices Move? Fundamentals vs. Investor Recognition
 Richard G. Sloan and Haifeng You
University of California at Berkeley - Haas School of Business and Hong Kong University of Science & Technology - Department of Accounting
Date Posted: February 17, 2011
Last Revised: June 25, 2011
Working Paper Series
1242 downloads

Incl. Electronic Paper Accounting Anomalies and Fundamental Analysis: A Review of Recent Research Advances
 Peter D. Wysocki and A. Irem Tuna
University of Miami - School of Business Administration and London Business School
Date Posted: February 16, 2011
Working Paper Series
959 downloads

Incl. Electronic Paper Forecasting Tools and Forecasting Financial Statements (Herramientas de Proyecciones y Proyecciones de los Estados Financieros) (Spanish)
 Ignacio Velez-Pareja and Miguel Ricardo Davila
Master Consultores and affiliation not provided to SSRN
Date Posted: February 16, 2011
Working Paper Series
129 downloads

Incl. Electronic Paper Introduction to Financial Management (Introducción a la Gerencia Financiera) (Spanish)
 Ignacio Velez-Pareja and Miguel Ricardo Davila
Master Consultores and affiliation not provided to SSRN
Date Posted: February 16, 2011
Last Revised: June 25, 2012
Working Paper Series
180 downloads

Incl. Electronic Paper Relationships with Shareholders and Creditors Financial Leverage (Relaciones con Accionistas y Acreedores. Apalancamiento Financiero) (Spanish)
 Ignacio Velez-Pareja and Miguel Ricardo Davila
Master Consultores and affiliation not provided to SSRN
Date Posted: February 16, 2011
Last Revised: February 23, 2011
Working Paper Series
403 downloads

Incl. Electronic Paper The Impact of Analyst Industry Expertise on Market Prices
 Brett Trueman and Tsahi Versano
University of California, Los Angeles (UCLA) - Anderson School of Management and Yale University School of Management
Date Posted: February 16, 2011
Working Paper Series
156 downloads

A Survey of the Effects of Direct Financial Costs Involunteering
Third Sector Review, Vol. 16, No. 1, pp. 105-124, 2010
 Carolyn J. Cordery and Letisha Tan
Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington, New Zealand - School of Accounting and Commercial Law
Date Posted: February 15, 2011
Working Paper Series

Incl. Electronic Paper Break-Even Analysis and Operating Leverage (Análisis De Punto De Equilibrio Y Apalancamiento Operativo - in Spanish)
 Ignacio Velez-Pareja and Miguel Ricardo Davila
Master Consultores and affiliation not provided to SSRN
Date Posted: February 15, 2011
Last Revised: March 23, 2011
Working Paper Series
480 downloads

Charity Transgressions, Trust and Accountability
Voluntas: International Journal of Voluntary and Nonprofit Organizations, Forthcoming
 Carolyn J. Cordery and Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: February 15, 2011
Accepted Paper Series


 

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