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SSRN eLibrary Statistics:

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Abstracts: 489,633
Full Text Papers: 398,485
Authors: 228,803
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  Last 12 months: 		69,680

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Last 12 months: 11,227,318
Last 30 days: 836,975

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  Footnotes: 		78,859
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SSRN eLibrary Search Results
JEL Code: M4
5,337,253 Total downloads
Showing Papers 2,081 - 2,130 of 13,135
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Incl. Electronic Paper The Effect of Enterprise Risk Management Implementation on the Value of Companies Listed in the Nairobi Stock Exchange
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Nelson Waweru and Eric Simiyu Kisaka
York University - School of Administrative Studies and PwC - Kenya
Date Posted: August 09, 2011
Working Paper Series
203 downloads

Why is Research on Management Accounting Change Not Explicitly Evolutionary? Taking the Next Step in the Conceptualisation of Management Accounting Change
Management Accounting Research, Forthcoming
 Tobias Johansson and Sven Siverbo
affiliation not provided to SSRN and University of Karlstad
Date Posted: August 09, 2011
Accepted Paper Series

Incl. Electronic Paper A Review of Earnings Management in China and its Implications
 Jingjing Yang , Jing Chi and Martin R. Young
Jiangxi Normal University , Massey University - School of Economics and Finance and Massey University - School of Economics and Finance
Date Posted: August 08, 2011
Last Revised: October 05, 2011
Working Paper Series
272 downloads

Incl. Electronic Paper Kurumsal Performans Yönetiminde Sürece Dayalı Faaliyet Tabanlı Maliyetleme (Time-Driven Activity Based Costing For Institutional Performance Management)
 Rifat Yilmaz and Gökhan Baral
Bilecik University and Bilecik University
Date Posted: August 08, 2011
Working Paper Series
292 downloads

Incl. Electronic Paper IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice
European Accounting Review, Forthcoming
 Erlend Kvaal and Christopher William Nobes
BI Norwegian Business School and University of London - Royal Holloway College
Date Posted: August 07, 2011
Accepted Paper Series
121 downloads

Incl. Electronic Paper Managerial Decisions to Discontinue Operations and Future Firm Performance
Date Posted: August 07, 2011
Working Paper Series
86 downloads

Incl. Electronic Paper Unregulated Financial Disclosure by Listed SMEs: Evidence from the Euronext Free Market
 Andy Lardon and Marc Deloof
University of Antwerp and University of Antwerp
Date Posted: August 07, 2011
Last Revised: April 05, 2012
Working Paper Series
181 downloads

Incl. Electronic Paper Analysis of Investment Incentives and the Influence of Growth Options in Regulated Industries
AAA 2012 Management Accounting Section (MAS) Meeting Paper
 Sabine Pallas
affiliation not provided to SSRN
Date Posted: August 05, 2011
Working Paper Series
83 downloads

Incl. Electronic Paper Binary Controls for the Corporate Marginal Tax Rate
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
George A. Plesko
University of Connecticut School of Business
Date Posted: August 05, 2011
Working Paper Series
77 downloads

Incl. Electronic Paper Creditor Control Rights, State of Nature Verification, and Financial Reporting Conservatism
Journal of Accounting & Economics (JAE), Forthcoming
 Liang Tan
The George Washington University
Date Posted: August 05, 2011
Last Revised: August 06, 2012
Accepted Paper Series
223 downloads

Incl. Electronic Paper Did Loan-Loss Provisioning by UK Banks Become More Timely or Less Timely after Adoption of IAS 39?
 John O'Hanlon
Lancaster University - Department of Accounting and Finance
Date Posted: August 05, 2011
Working Paper Series
163 downloads

Incl. Electronic Paper Distilling the Reserve for Uncertain Tax Positions: The Revealing Case of Black Liquor
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Lisa De Simone , John R. Robinson and Bridget Stomberg
University of Texas at Austin - Department of Accounting , University of Texas at Austin and University of Texas at Austin
Date Posted: August 05, 2011
Last Revised: August 26, 2011
Working Paper Series
82 downloads

Incl. Electronic Paper Effects of Corporate Tax Rate Cuts on Firm Investment and Valuation: A Micro Simulation Approach
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Keiichi Kubota and Hitoshi Takehara
Chuo University - Graduate School of Strategic Management and Waseda University
Date Posted: August 05, 2011
Last Revised: June 01, 2012
Working Paper Series
98 downloads

Equity Compensation and Tax Sheltering: Are They Negatively Related due to Incentives or Tax Benefits?
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Jeri K. Seidman and Bridget Stomberg
University of Texas at Austin - McCombs School of Business and University of Texas at Austin
Date Posted: August 05, 2011
Last Revised: July 18, 2012
Working Paper Series
78 downloads

Incl. Electronic Paper The Impact of FIN 48 and Economic Nexus on Multistate Tax Settlements
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Ann Boyd Davis
Tennessee Technological University
Date Posted: August 05, 2011
Working Paper Series
73 downloads

Incl. Electronic Paper Is Enhanced Audit Quality Associated with Greater Real Earnings Management?
Accounting Horizons, Vol. 25, Issue 2, pp. 315–335, 2011,
Wuchun Chi , Ling Lei Lisic and Mikhail Pevzner
National Chengchi University (NCCU) - Department of Accounting , George Mason University - Accounting Program and University of Baltimore - Merrick School of Business
Date Posted: August 04, 2011
Last Revised: February 18, 2013
Accepted Paper Series
56 downloads

Incl. Electronic Paper Accounting Standards and Debt Covenants: Has the ‘Balance Sheet Approach’ Led to a Decline in the Use of Balance Sheet Covenants?
Journal of Accounting & Economics (JAE), Vol. 52, Nos. 2-3, pp. 178-202, 2011
 Peter R. Demerjian
Emory University - Department of Accounting
Date Posted: August 04, 2011
Last Revised: November 29, 2011
Accepted Paper Series
474 downloads

Incl. Electronic Paper Did the SEC Impact Banks’ Loan Loss Reserve Policies and Their Informativeness?
 Paul J. Beck and Ganapathi S. Narayanamoorthy
University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign
Date Posted: August 04, 2011
Last Revised: April 04, 2012
Working Paper Series
283 downloads

Incl. Fee Electronic Paper Evidence on the Role of Accounting Conservatism in Monitoring Managers’ Investment Decisions
Accounting & Finance, Vol. 51, Issue 3, pp. 609-633, 2011
 Anwer S. Ahmed and Scott Duellman
Texas A&M University - Mays Business School and Saint Louis University - Department of Accounting
Date Posted: August 03, 2011
Accepted Paper Series
2 downloads

Incl. Electronic Paper An Experimental Examination of Perceptions of Fairness on Transfer Pricing Decisions and Firm Profit
AAA 2012 Management Accounting Section (MAS) Meeting Paper
 Kimberly M. Sawers and Woody M. Liao
Seattle Pacific University and University of California, Riverside
Date Posted: August 03, 2011
Working Paper Series
118 downloads

Contracting Out Municipal Accounting: The Role of Institutional Entrepreneurship
Accounting, Auditing and Accountability, Forthcoming
 Timo Hyvonen , Janne Jarvinen , Lasse Oulasvirta and Jukka Pellinen
University of Turku - School of Economics , University of Oulu , University of Tampere - Department of Administrative Science and University of Jyväskylä
Date Posted: August 03, 2011
Accepted Paper Series

Incl. Fee Electronic Paper Does a Goodwill Impairment Regime Better Reflect the Underlying Economic Attributes of Goodwill?
Accounting & Finance, Vol. 51, Issue 3, pp. 634-660, 2011
 Keryn Chalmers , Jayne M. Godfrey and John Webster
Monash University - Department of Accounting and Finance , Monash University - Department of Accounting and Finance and Monash University - Department of Accounting and Finance
Date Posted: August 03, 2011
Accepted Paper Series
4 downloads

Sustainability Reporting in Romania and in the Czech Republic: A Comparative Study
Ekonomicke Listy - Czech Economic Letters, No. 5, pp. 45-61, 2011
 Irena Jindrichovska and Irina Purcarea
University of Economics and Management, Prague and affiliation not provided to SSRN
Date Posted: August 03, 2011
Accepted Paper Series

The Effects of Mandatory IFRS Reporting on the Syndicated Loan Market
 Chen Lung Chin and Chun Yao
National Chengchi University and National Chengchi University (NCCU)
Date Posted: August 03, 2011
Working Paper Series

Incl. Electronic Paper Forecasting Risk in Earnings
 Theodosia Konstantinidi and Peter F. Pope
Cass Business School, UK and City University London
Date Posted: August 02, 2011
Last Revised: April 08, 2013
Working Paper Series
253 downloads

Incl. Electronic Paper A Simple Error-Proof Approach to Find Composite Discount Rates Such as CoLE, WACC and the Like
 Sergei Vasilievich Cheremushkin
affiliation not provided to SSRN
Date Posted: August 02, 2011
Last Revised: August 16, 2011
Working Paper Series
67 downloads

Incl. Electronic Paper Do Auditors Care About Real Earnings Management in their Audit Fee Decisions?
 Byungcherl Charlie Sohn
City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: August 02, 2011
Working Paper Series
375 downloads

Incl. Electronic Paper Fee Pressure and Audit Quality
 Michael Ettredge , Chan Li and Elizabeth Emeigh
University of Kansas - School of Business , University of Pittsburgh and University of Kansas
Date Posted: August 02, 2011
Last Revised: February 20, 2013
Working Paper Series
720 downloads

Incl. Electronic Paper To Catch a Thief: Can Forensic Accounting Help Predict Stock Returns?
 Messod Daniel Beneish , Craig Nichols and Charles M.C. Lee
Indiana University Bloomington - Department of Accounting , Syracuse University and Stanford University - Graduate School of Business
Date Posted: August 02, 2011
Last Revised: August 15, 2011
Working Paper Series
897 downloads

Incl. Electronic Paper Valor de los Ahorros en Impuestos por Deuda en Colombia: Un Estudio Empírico (Value of Debt Tax Shields in Colombia: An Empirical Study)
 Rafael Salas Pérez , Juan Gutiérrez Ruiz and Ignacio Velez-Pareja
Universidad Tecnologica de Bolivar , Universidad Tecnológica de Bolívar and Master Consultores
Date Posted: August 02, 2011
Last Revised: November 04, 2011
Working Paper Series
145 downloads

Analysing the Institutional Logic of Late DRG Adopters
Financial Accountability & Management, Forthcoming
 Hannele Kantola and Janne Jarvinen
University of Oulu - Department of Accounting and Finance and University of Oulu
Date Posted: August 01, 2011
Accepted Paper Series

Predicting Internal Control Weaknesses: Evidence from Audit Fees and Financial Reporting Quality in the Pre-SOX US Era, UK and Australia
 Simon Fung and Ferdinand A. Gul
Hong Kong Polytechnic University - Faculty of Business and Monash University Sunway Campus
Date Posted: August 01, 2011
Working Paper Series

Incl. Electronic Paper Dynamic Bonus Pools
AAA 2012 Management Accounting Section (MAS) Meeting Paper
 Jörg Budde and Christian Hofmann
University of Bonn - Economic Science Area and Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
Date Posted: July 31, 2011
Last Revised: December 14, 2011
Working Paper Series
61 downloads

Incl. Electronic Paper Is Earnings Quality Associated with Corporate Social Responsibility?
Accounting Review, Forthcoming
 Yongtae Kim , Myung Seok Park and Benson Wier
Santa Clara University - Leavey School of Business , Virginia Commonwealth University (VCU) - School of Business and Virginia Commonwealth University
Date Posted: July 31, 2011
Last Revised: January 04, 2012
Accepted Paper Series
1616 downloads

Incl. Electronic Paper Idiosyncratic Return Volatility and the Information Quality Underlying Managerial Discretion
Journal of Financial and Quantitative Analysis, Forthcoming
 Alan Guoming Huang , Changling Chen and Ranjini Jha
University of Waterloo , University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Date Posted: July 30, 2011
Accepted Paper Series
83 downloads

Incl. Electronic Paper Accounting for Lease Renewal Options: The Informational Effects of Unit of Account Choices
Accounting Review, Forthcoming
 Jeffrey Hales , Shankar Venkataraman and T. Jeffrey Wilks
Georgia Institute of Technology , Georgia Institute of Technology and Brigham Young University
Date Posted: July 29, 2011
Accepted Paper Series
170 downloads

Incl. Electronic Paper Bastion Finance
AAA 2012 Management Accounting Section (MAS) Meeting Paper
 Shane Moriarity and Andrew Slessor
Unitec New Zealand - Department of Accounting and Finance and UNITEC Institute of Technology
Date Posted: July 29, 2011
Working Paper Series
42 downloads

Incl. Electronic Paper Evaluating the Strength of Evidence: How Experience Affects the Use of Analogical Reasoning and Configural Information Processing in Tax
The Accounting Review, Forthcoming
 Anne M. Magro and Sarah E. Nutter
George Mason University and George Mason University - Accounting Program
Date Posted: July 29, 2011
Accepted Paper Series
60 downloads

Incl. Electronic Paper How Partners' Views Influence Auditor Judgment
Auditing: A Journal of Practice & Theory, Forthcoming
 Marietta Peytcheva and Peter R. Gillett
Lehigh University and Rutgers, The State University of New Jersey - Accounting & Information Systems
Date Posted: July 29, 2011
Accepted Paper Series
106 downloads

Incl. Electronic Paper Investment Opportunity Sets, Operating Uncertainty, and Capital Market Pressure: Determinants of Investments in Tax Shelter Activities?
 Sean T. McGuire , Thomas C. Omer and Jaron Wilde
Texas A&M University - Department of Accounting , University of Nebraska-Lincoln and Texas A&M University (TAMU) - Department of Accounting
Date Posted: July 29, 2011
Last Revised: June 26, 2012
Working Paper Series
107 downloads

Incl. Electronic Paper Model of Economic Result’s Management for Brazilian Publics Hospitals
Brazilian Journal of Health Economics, Forthcoming
 Professor Vidigal II and Vinícius Silva Pereira
Universidade Federal de Uberlândia (UFU); Doutorando Administração EAESP/FGV (Fundação Getúlio Vargas) and Federal University of Uberlândia - Brazil - UFU
Date Posted: July 29, 2011
Accepted Paper Series
1140 downloads

Incl. Electronic Paper Two Decades of Behavioral Research on Analytical Procedures: What Have We Learned?
 William F. Messier Jr. , Chad Simon and Jason L. Smith
University of Nevada, Las Vegas - Department of Accounting , University of Nevada, Las Vegas - Department of Accounting and University of Nevada, Las Vegas
Date Posted: July 28, 2011
Last Revised: November 22, 2012
Working Paper Series
175 downloads

Incl. Electronic Paper Managers’ Ethical Evaluations of Earnings Management and its Consequences
Contemporary Accounting Research, Forthcoming
 Eric N. Johnson , Gary Fleischman , Sean Valentine and Kenton B. Walker
University of Wyoming , University of Wyoming , University of North Dakota - College of Business & Public Administration and University of Wyoming
Date Posted: July 28, 2011
Accepted Paper Series
179 downloads

Incl. Electronic Paper Spring-Loading When No One is Looking? Earnings and Cash Flow Management Around Acquisitions
 Shuping Chen , Jacob K. Thomas and Frank Zhang
University of Texas at Austin - Red McCombs School of Business , Yale School of Management and Yale School of Management
Date Posted: July 27, 2011
Last Revised: February 18, 2013
Working Paper Series
178 downloads

Incl. Electronic Paper The Unwanted Effects of International Financial Reporting Standards (IFRS) Adoption on International Trade and Investments in Developing Countries
Journal of Economics and Economic Education Research, Forthcoming
Date Posted: July 27, 2011
Last Revised: October 24, 2011
Accepted Paper Series
174 downloads

Incl. Electronic Paper Why Do Private Firms Adopt IFRS?
 Moritz Bassemir
Goethe University Frankfurt
Date Posted: July 27, 2011
Last Revised: October 21, 2012
Working Paper Series
501 downloads

Incl. Electronic Paper Determinants of ‘Sticky Costs': An Analysis of Cost Behavior using United States Air Transportation Industry Data
AAA 2012 Management Accounting Section (MAS) Meeting Paper
 James N. Cannon
Iowa State University
Date Posted: July 26, 2011
Last Revised: December 01, 2011
Working Paper Series
250 downloads

Incl. Electronic Paper A Case Study of Voluntary Disclosure by Chinese Enterprises
Asian Journal of Finance & Accounting, Vol. 1, No. 2, 2009
 Chun Yip Yuen , Ming Liu , Xu Zhang and Chan Lu
University of Macau - Faculty of Business Administration , Hong Kong Baptist University (HKBU) - Department of Accounting & Law , University of Macau and University of Macau
Date Posted: July 25, 2011
Accepted Paper Series
118 downloads

Incl. Electronic Paper Earnings Management and Social Capital
American Accounting Association Annual Meeting, Denver, Colorado
 Anand Jha
Texas A&M International University
Date Posted: July 25, 2011
Last Revised: July 30, 2012
Working Paper Series
123 downloads

Incl. Electronic Paper Fair Value Gains and Losses in Derivatives and CEO Compensation
 Hariom Manchiraju , Susan Hamlen , William Kross and Inho Suk
Indian School of Business (ISB), Hyderabad , State University of New York (SUNY) - Accounting & Law , State University of New York at Buffalo - Department of Accounting and State University of New York (SUNY) at Buffalo - School of Management
Date Posted: July 25, 2011
Working Paper Series
89 downloads


 

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