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Abstracts: 554,641
Full Text Papers: 457,226
Authors: 257,599
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63,657

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Last 12 months: 9,706,152
Last 30 days: 672,185

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SSRN eLibrary Search Results
JEL Code: M4
5,877,748 Total downloads
Showing Papers 2,141 - 2,190 of 14,338
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Incl. Electronic Paper Структура и Эволюция Социально-Экономического Института Учета (Structure and Evolution of Socio-Economic Institute of Accounting)
Международный бухгалтерский учет, № 26 (320), 2014, с. 53-62 (International Accounting, N 26 (320), 2014, p. 53-61.),
Olga N. Volkova
The National Research University Higher School of Economics
Date Posted: July 12, 2014
Accepted Paper Series
1 downloads

The Tiebout Hypothesis: Implications for Municipal Financial Reporting
Journal of Accounting Auditing and Finance, Fall 1979, 3(1): 31-41
K. K. Raman
University of Texas at San Antonio
Date Posted: July 12, 2014
Accepted Paper Series

The Importance of Pension Data for Municipal and State Creditor Decisions: Replication and Extensions
Journal of Accounting Research, Vol. 23, No. 2, 1985
Barry R. Marks and K. K. Raman
University of Houston, Clear Lake - School of Business and Public Administration and University of Texas at San Antonio
Date Posted: July 12, 2014
Accepted Paper Series

Incl. Electronic Paper Management Control Systems and Organizational Learning in Innovative Firms: Shaping Innovation Benefits
Ernesto Lopez-Valeiras , Jacobo Gomez-Conde and Estefania Rodriguez-Gonzalez
University of Vigo , Universidad autonoma de Madrid and Instituto de Estudos Superiores de Fafe
Date Posted: July 11, 2014
Working Paper Series
4 downloads

Financial Reporting and Municipal Bond Rating Changes
K. K. Raman
University of Texas at San Antonio
Date Posted: July 11, 2014
Accepted Paper Series

Incl. Electronic Paper Goodwill Related Mandatory Disclosure and the Cost of Equity Capital
Francesco Mazzi , Paul André , Dionysia Dionysiou and Ioannis Tsalavoutas
University of Florence - Department of Business Economics , ESSEC Business School - Accounting and Management Control Department , University of Stirling and University of Stirling - Accounting and Finance Division
Date Posted: July 11, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Insights on CFOs Perceptions About IAS 36 Reporting
Francesco Mazzi , Giovanni Liberatore and Ioannis Tsalavoutas
University of Florence - Department of Business Economics , University of Florence - Department of Business Economics and University of Stirling - Accounting and Finance Division
Date Posted: July 11, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Management Incentives Under Formula Apportionment – Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting
Arqus Quantitative Tax Research Discussion Paper No. 168
Jan Thomas Martini , Rainer Niemann and Dirk Simons
Bielefeld University , University of Graz, Center for Accounting Research and University of Mannheim
Date Posted: July 11, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper The Influence of Country, Industry and Topic Factors on IFRS Policy Choice
Abacus, Forthcoming
Christian Stadler and Christopher William Nobes
Lancaster University - Department of Accounting and Finance and University of London - Royal Holloway College
Date Posted: July 10, 2014
Accepted Paper Series
4 downloads

Did the 2007 PCAOB Disciplinary Order Against Deloitte Impose Actual Costs on the Firm or Improve Its Audit Quality?
The Accounting Review, Forthcoming
Jeff P. Boone , Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting , University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Texas at San Antonio
Date Posted: July 09, 2014
Accepted Paper Series

Incl. Electronic Paper On Double-Entry Bookkeeping: The Mathematical Treatment
David Ellerman
University of California at Riverside, Philosophy Department
Date Posted: July 09, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper An Analysis of the Main Forces of Workplace Fraud in Zimbabwean Organisations: The Fraud Triangle Perspective
International Journal of Management Sciences and Business Research, 2014 ISSN (2226-8235) Vol-3, Issue 2
Wilford Mawanza
Lupane State University
Date Posted: July 09, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper A Theory of Tax Avoidance -- Managerial Incentives for Tax Planning in a Multi-Task Principal-Agent Model
CESifo Working Paper Series No. 4851
Ralf Ewert and Rainer Niemann
University of Graz - Institute of Accounting and Auditing and University of Graz, Center for Accounting Research
Date Posted: July 09, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Shareholder Empowerment and Board of Directors Effectiveness
George Drymiotes and Haijin Lin
Texas Christian University and University of Houston
Date Posted: July 07, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Challenges Facing Performance Measurement Systems in Auditing Firms
Hegazy, Mohamed; Tawfic, Mayada and Hegazy, Karim. (2014). Challenges Facing Performance Measurement Systems in Auditing Firms. European Accounting Association Anuual Conference, T23-25 May, Tallin, Estonia
Mohamed A. Hegazy , myada tawfik and Karim Hegazy
Department of Accounting, The American University in Cairo , Cairo University and The University of Manchester
Date Posted: July 07, 2014
Accepted Paper Series
10 downloads

Incl. Electronic Paper Does Accounting Conservatism Deter Short Sellers?
Archana Jain , Chinmay Jain and Ashok Robin
Rochester Institute of Technology , University of Ontario Institute of Technology and Rochester Institute of Technology (RIT) - E. Philip Saunders College of Business
Date Posted: July 06, 2014
Working Paper Series
3 downloads

Addressing Unobserved Endogeneity Bias in Accounting Studies: Control and Sensitivity Methods by Variable Type
Accounting and Business Research, early (online), 2014
Michael J. Peel
Cardiff University - Cardiff Business School
Date Posted: July 06, 2014
Accepted Paper Series

Incl. Electronic Paper Goodwill Accounting: A Review of the Literature
Sascha Boennen and Martin Glaum
University of Wisconsin - Milwaukee and Justus-Liebig Universitat Giessen
Date Posted: July 06, 2014
Working Paper Series
19 downloads

Incl. Electronic Paper Factors Influencing Quality Threatening Behaviour in a Big Four Accounting Firm
Wendy Beekes , David Otley and Valentine Ururuka
Lancaster University - Department of Accounting and Finance , Lancaster University and Lancaster University - Department of Accounting and Finance
Date Posted: July 05, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Why Accounting Matters: A Central Bank Perspective
ECB Occasional Paper No. 153
Claudia Schwarz , Polychronis Karakitsos , Niall Merriman and Werner Studener
European Central Bank (ECB) , European Central Bank (ECB) , European Central Bank and European Central Bank (ECB)
Date Posted: July 04, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper The Paradigms of Business Administration and the Concepts of the Balanced Scorecard and the Strategy Map
J. Strikwerda
Universiteit van Amsterdam - Amsterdam Business School
Date Posted: July 04, 2014
Working Paper Series
6 downloads

The Accrual Anomaly in the U.K. Stock Market: Implications of Growth and Accounting Distortions
Journal of International Financial Markets, Institutions and Money, Forthcoming
Leonidas C. Doukakis and George A. Papanastasopoulos
University of Lausanne, HEC and University of Piraeus - Department of Business Administration
Date Posted: July 03, 2014
Accepted Paper Series

Incl. Electronic Paper Witnessing Your Own Cognitive Bias: A Compendium of Classroom Exercises
Rebecca G Fay and Norma R. Montague
East Carolina University - College of Business and Wake Forest University - School of Business
Date Posted: July 03, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper Do Investors Misprice Components of Net Periodic Pension Cost?
Accounting & Finance, Forthcoming
Yong-Chul Shin and Kun Yu
University of Massachusetts Boston and University of Massachusetts at Boston
Date Posted: July 02, 2014
Accepted Paper Series
7 downloads

Corporate Governance and Earnings Management in Malaysian Government Linked Companies: The Impact of GLCs’ Transformation Policy
Asian Review of Accounting, Vol. 20, No. 3, pp. 241-258, 2012, DOI: 10.1108/13217341211263283
Muslim Har Sani Mohamad , Hafiz Majdi Abdul Rashid and Fekri Ali Mohammed Shawtari
International Islamic University Malaysia , Independent and Independent
Date Posted: July 02, 2014
Accepted Paper Series

Incl. Electronic Paper 2013 Review of the Implementation Status of Corporate Governance Disclosures: Egypt
United Nations Conference on Trade and Development, Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, 30th Session, 6-8 November 2013, Palais des Nations, Geneva
Nermeen F. Shehata and Khaled M. Dahawy
The American University in Cairo and The American University in Cairo
Date Posted: July 02, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper How Do Auditors Use Valuation Specialists When Auditing Fair Values?
Emily E. Griffith
University of Wisconsin - Madison
Date Posted: July 02, 2014
Working Paper Series
23 downloads

Incl. Electronic Paper Do the Rules Attract the Money? Implication of IFRS Adoption on Foreign Direct Investment
Uchenna Efobi , Matthias Nnadi , John Odebiyi and Ibukun Beecroft
Covenant University , Cranfield University - School of Management , Covenant University and Covenant University
Date Posted: July 02, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper Dynamics of Derivatives Usage and Firm's Value
Wulfenia Journal, Volume 21, Issue 6(2), pp. 122-140, ISI Indexed, Impact Factor 0.267
Dr. Naveed Iqbal Chaudhry , Mian Saqib Mehmood and Asif Mehmood
Department of Business Administration, University of the Punjab, Gujranwala Campus, Pakistan , Department of Management and Administrative Sciences, University of Gujrat, Gujrat, Pakistan and Superior University/College Lahore
Date Posted: July 01, 2014
Accepted Paper Series
20 downloads

Incl. Electronic Paper Is Operational Control Risk Informative of Financial Reporting Risk?
Alastair Lawrence , Miguel Minutti-Meza and Dushyantkumar Vyas
University of California, Berkeley - Haas School of Business , University of Miami - School of Business Administration and University of Toronto - Rotman School of Management
Date Posted: July 01, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper What Does the CAPM Really Say About the Cost of Capital?
David James Johnstone
University of Sydney - Discipline of Finance
Date Posted: July 01, 2014
Working Paper Series
21 downloads

Role of Organisational Culture on Performance Measurement Practice: The Case of Malaysian Manufacturing Firms
Afro-Asian Journal of Finance and Accounting, Vol. 3, No. 4, pp. 297-318, 2013, DOI: 10.1504/AAJFA.2013.056986
Muslim Har Sani Mohamad , Fazlin Ali and Amizawati Mohd Amir
International Islamic University Malaysia , University Putra Malaysia - Department of Agribusiness and Information System and Universiti Kebangsaan Malaysia
Date Posted: June 30, 2014
Accepted Paper Series

Incl. Electronic Paper Audit Materiality Disclosures and Credit Lending Decisions
Moritz Michel
Free University of Berlin (FUB)
Date Posted: June 30, 2014
Working Paper Series
16 downloads

Incl. Electronic Paper The Effect of Bank Competition on Accounting Choices, Operational Decisions and Bank Stability: A Text Based Analysis
Robert M. Bushman , Bradley E. Hendricks and Christopher D. Williams
University of North Carolina Kenan-Flagler Business School , University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School and University of Michigan - Stephen M. Ross School of Business
Date Posted: June 30, 2014
Working Paper Series
23 downloads

Incl. Electronic Paper Governance, Tax and Folk Tales
Accounting, Organizations and Society, 39(2), 134-147, 2014
Kevin Morrell and Penelope Tuck
University of Warwick - Warwick Business School and University of Birmingham - The Birmingham Business School
Date Posted: June 30, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Taxes and Financial Constraints: Evidence from Linguistic Cues
Kelvin Law and Lillian F. Mills
Tilburg University and University of Texas at Austin - McCombs School of Business
Date Posted: June 30, 2014
Last Revised: July 01, 2014
Working Paper Series
9 downloads

Complexities of Productivity Policies in the Finnish Public Sector: Knowing How to Do More with Less?
Financial Accountability & Management Accounting Forthcoming
Anna-Aurora Kork , Pietu Mänttäri and Jarmo Vakkuri
University of Tampere , University of Tampere and University of Tampere - Department of Administrative Science
Date Posted: June 30, 2014
Accepted Paper Series

Incl. Electronic Paper Product Heterogeneity in Trade: Technical Note
Forthcoming in The World Economy
Brian D. Kelly
Seattle University - Department of Economics
Date Posted: June 29, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Does Big 4 Consulting Revenue Impair Audit Quality?
Ling Lei Lisic , Robert J. Pawlewicz and Timothy A. Seidel
George Mason University , George Mason University and Utah State University
Date Posted: June 29, 2014
Working Paper Series
25 downloads

Does an Agency-Type of Audit Model Fit a Stewardship Context? Evidence from Performance Auditing in Dutch Municipalities
Forthcoming in Financial Accountability & Management
Sandra Tillema and Henk J. ter Bogt
University of Groningen - Faculty of Economics and Business and University of Groningen - Faculty of Economics and Business - Dept. of Accounting
Date Posted: June 28, 2014
Working Paper Series

The Role of Bank Monitoring in Borrowers' Discretionary Disclosure: Evidence from Covenant Violations
Journal of Accounting & Economics (JAE), Vol. 57, No. 2-3, 2014
Rahul Vashishtha
Duke University
Date Posted: June 28, 2014
Accepted Paper Series

Incl. Electronic Paper The Jobs Act and IPO Volume: Evidence that Disclosure Costs Affect the IPO Decision
Michael Dambra , Laura Casares Field and Matthew Gustafson
University of Rochester - Simon Business School , Pennsylvania State University - Smeal College of Business and Smeal College of Business
Date Posted: June 28, 2014
Working Paper Series
29 downloads

Incl. Electronic Paper The Real Effects of Corporate Fraud: Evidence from Class Action Lawsuits
Accounting and Finance, Forthcoming
Qingbo Yuan and Yunyan Zhang
University of Melbourne and University of Melbourne
Date Posted: June 27, 2014
Accepted Paper Series
12 downloads

An Empirical Investigation of the Impact of Audit and Auditor Characteristics on Auditor Performance
Accounting, Organizations and Society, Forthcoming
Walid Alissa , Vedran Capkun , Thomas Jeanjean and Nadja Suca
HEC Paris - Accounting and Management Control Department , HEC Paris (Groupe HEC) - Accounting and Management Control Department , ESSEC Business School and University of Split
Date Posted: June 26, 2014
Accepted Paper Series

Incl. Electronic Paper Return to Invested Capital and the Performance of Mergers and Acquisitions
Jun Qian and Julie Lei Zhu
Boston College - Finance Department and Boston University - School of Management
Date Posted: June 26, 2014
Working Paper Series
16 downloads

Media Independence and Earnings Forecast Quality: International Evidence
Jeong-Bon Kim V , Liuchuang Li and Hao Zhang
City University of Hong Kong , Northwestern Polytechnical University, China and City University of Hong Kong
Date Posted: June 26, 2014
Working Paper Series

Incl. Electronic Paper Toward a Greater Understanding of Buy-Side Analysts
Lawrence D. Brown , Andrew C. Call , Michael B. Clement and Nathan Y. Sharp
Temple University - Department of Accounting , Arizona State University (ASU) - School of Accountancy , University of Texas at Austin - Department of Accounting and Texas A&M University (TAMU) - Department of Accounting
Date Posted: June 25, 2014
Working Paper Series
411 downloads

Incl. Electronic Paper Stakeholder Demand for Accounting Quality and Economic Usefulness of Accounting in U.S. Private Firms
Ole-Kristian Hope , Wayne B. Thomas and Dushyantkumar Vyas
University of Toronto - Rotman School of Management , University of Oklahoma - Michael F. Price College of Business and University of Toronto - Rotman School of Management
Date Posted: June 25, 2014
Working Paper Series
35 downloads

Incl. Electronic Paper A Bond Consistent Derivative Fair Value
Johan Gunnesson and Alberto Fernández Muñoz de Morales
BBVA - Risk Methodologies and BBVA - Risk Methodologies
Date Posted: June 24, 2014
Working Paper Series
30 downloads

Enterprise Risk Management: Re-Conceptualizing the Role of Risk and Trust on Information Sharing in Transnational Alliances
Journal of Information Systems, Forthcoming
Vicky Arnold , Tanya Benford , Clark Hampton and Steve G. Sutton
University of Central Florida - College of Business Administration , Florida Gulf Coast University , University of Waterloo and University of Central Florida - College of Business Administration
Date Posted: June 24, 2014
Accepted Paper Series


 

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