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SSRN eLibrary Statistics:

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Abstracts: 489,370
Full Text Papers: 398,250
Authors: 228,711
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  Last 12 months:
69,655

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To date: 66,729,620
Last 12 months: 11,224,008
Last 30 days: 834,562

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239,806
Total References: 8,539,827
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5,733,423
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  Footnotes:
78,859
Total Footnotes: 8,610,864


SSRN eLibrary Search Results
JEL Code: M41
4,312,528 Total downloads
Showing Papers 2,151 - 2,200 of 9,468
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Incl. Electronic Paper Explaining the Accounting Disclosure Index of Stock Exchanges by Foreign Exchange Market Activity
Aziz Bakay and Murad Moqbel
Gediz University and Our Lady of the Lake University
Date Posted: August 23, 2010
Working Paper Series
123 downloads

Incl. Electronic Paper Case Study on Sustainability: Accountants’ Role in Developing a New Business Model
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Ellen Lippman
University of Portland - Dr. Robert B. Pamplin, Jr. School of Business Administration
Date Posted: August 22, 2010
Last Revised: December 28, 2010
Working Paper Series
480 downloads

Incl. Electronic Paper Forecasting Financial Statements and Financial Valuation of a Business Plan (Slides)
Ignacio Velez-Pareja
Master Consultores
Date Posted: August 22, 2010
Last Revised: June 30, 2012
Working Paper Series
741 downloads

Incl. Electronic Paper R&D Expenditure and Firm Valuation: Evidence from Europe
23rd Australasian Finance and Banking Conference 2010 Paper
Andi Duqi and Giuseppe Torluccio
University of Bologna - Department of Management and University of Bologna - Department of Management
Date Posted: August 22, 2010
Working Paper Series
284 downloads

Incl. Electronic Paper Sunset Medical
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Scott A. Wandler and Kevin Watson
University of New Orleans and Iowa State University
Date Posted: August 22, 2010
Working Paper Series
69 downloads

Incl. Electronic Paper An Empirical Investigation of the Relationship Between Profit Margin Persistence and Firms’ Choice of Business Model: Evidence from the US Airline Industry
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Denton Collins , Leon Chan and Francisco J. Román
Texas Tech University - Area of Accounting , San Diego State University and Texas Tech University - Area of Accounting
Date Posted: August 20, 2010
Last Revised: December 10, 2010
Working Paper Series
220 downloads

Incl. Electronic Paper Are US Academics and Professionals Ready for IFRS?
Murad Moqbel and Aziz Bakay
Our Lady of the Lake University and Gediz University
Date Posted: August 20, 2010
Working Paper Series
324 downloads

Incl. Electronic Paper Reference Points and Budget Requests: Can Controls Destroy Honesty in Managerial Reporting?
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Eddy Cardinaels
Tilburg University - Center and Faculty of Economics and Business Administration
Date Posted: August 20, 2010
Last Revised: December 14, 2010
Working Paper Series
171 downloads

Incl. Electronic Paper The Comparability of Accounting Rates of Return Under Historical Cost Accounting
Asher Curtis and Melissa Fay Lewis
University of Washington and University of Utah
Date Posted: August 20, 2010
Last Revised: September 26, 2011
Working Paper Series
308 downloads

Incl. Electronic Paper What Drives Corporate Social Performance? The Role of Nation-level Institutions
Journal of International Business Studies (Forthcoming)
Ioannis Ioannou and George Serafeim
London Business School and Harvard University - Harvard Business School
Date Posted: August 20, 2010
Last Revised: August 19, 2012
Accepted Paper Series
586 downloads

Incl. Electronic Paper Association Between Borrower and Lender State Ownership and Accounting Conservatism
Journal of Accounting Research, Vol. 48, No. 5, pp. 973-1014, December 2010
Hanwen Chen , Jeff Zeyun Chen , Gerald J. Lobo and Yanyan Wang
Xiamen University , University of Colorado at Boulder , University of Houston - C.T. Bauer College of Business and Xiamen University
Date Posted: August 19, 2010
Last Revised: October 17, 2010
Accepted Paper Series
729 downloads

Incl. Electronic Paper Bluffing Contests: The Real Effects of Pre-Announcing Competitive Decisions
Carlos Corona and Lin Nan
Carnegie Mellon University and Purdue University
Date Posted: August 19, 2010
Last Revised: September 15, 2010
Working Paper Series
68 downloads

Incl. Electronic Paper How Does Ratchet Effect Rise and Sag? Empirical Evidence with Respect to Target Ambiguity, Interactive Target Setting, and Measurement Noise (formerly, Information Asymmetry and Ratchet Effect)
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Tae Sik Ahn and Younsik Choi
Seoul National University - College of Business Administration and Seoul National University - College of Business Administration
Date Posted: August 19, 2010
Last Revised: December 06, 2010
Working Paper Series
114 downloads

Incl. Electronic Paper Good Intentions at Good Grains, Inc.
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Susan Boedeker Hughes , Russell R. Boedeker and Cathy Beaudoin
University of Vermont , Fiserv and University of Vermont
Date Posted: August 18, 2010
Last Revised: July 12, 2012
Working Paper Series
60 downloads

Incl. Electronic Paper Market Response to Mandatory Pre-Earnings-Announcements - Evidence from Ad-Hoc Disclosures in Germany
Rainer Baule and Christian Tallau
University of Hagen and Muenster University of Applied Sciences
Date Posted: August 18, 2010
Last Revised: May 12, 2012
Working Paper Series
99 downloads

Overhead Allocation Dilemma: How to Reconcile Homogeneity with Simplicity
Clement Thomas and Michel Gervais
University of Rennes 1 - CREM and Université de Rennes I - Center for Research in Economics and Management (CREM)
Date Posted: August 18, 2010
Working Paper Series

Incl. Electronic Paper Say-on-Pay and the Differential Effects of Voluntary Versus Mandatory Regimes on Investor Perceptions and Behavior
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Kendall Bowlin , Margaret H. Christ and Jeremy B. Griffin
University of Mississippi - Patterson School of Accountancy , University of Georgia and University of Notre Dame - Mendoza College of Business
Date Posted: August 18, 2010
Last Revised: May 05, 2012
Working Paper Series
271 downloads

Incl. Electronic Paper Short Selling Around Restatement Announcements: When Do Bears Pounce?
Michael S. Drake , Linda A. Myers , Susan Scholz and Nathan Y. Sharp
Brigham Young University - Marriott School , University of Arkansas , University of Kansas - Accounting and Information Systems Area and Texas A&M University (TAMU) - Department of Accounting
Date Posted: August 18, 2010
Last Revised: June 05, 2012
Working Paper Series
350 downloads

Incl. Electronic Paper The Development of Financial and Management Accounting After the IFRS Adoption: A Case from the Czech Republic
David Procházka
University of Economics, Prague
Date Posted: August 18, 2010
Working Paper Series
381 downloads

Incl. Electronic Paper The Market Value Impact of Brand Value Announcements
Marie Dutordoir , Frank Verbeeten and Dominique De Beijer
University of Manchester - Manchester Business School , Amsterdam Business School and affiliation not provided to SSRN
Date Posted: August 18, 2010
Last Revised: July 02, 2012
Working Paper Series
134 downloads

The Pricing Effects of Securities Class Action Lawsuits and Litigation Insurance
Journal of Law, Economics, and Organization, Forthcoming
Judson Caskey
University of Texas at Austin - Red McCombs School of Business
Date Posted: August 18, 2010
Last Revised: January 24, 2013
Accepted Paper Series

The Accounting and Valuation of Intangible Assets in Germany
Hannes Frey and Andreas Oehler
University of Bamberg and Bamberg University
Date Posted: August 17, 2010
Working Paper Series

Incl. Electronic Paper Are Firms Myopic?: The Case of Contracting on Performance and Risk
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Jennifer L. Brown , Katharine D. Drake and Melissa Martin
Arizona State University (ASU) - W.P. Carey School of Business , University of Arizona - Department of Accounting and Arizona State University (ASU)
Date Posted: August 16, 2010
Last Revised: March 07, 2013
Working Paper Series
96 downloads

Incl. Electronic Paper Camden Yards Spices: An Instructional Case for Learning Activity-Based Costing
Daniel Jones
Assumption College
Date Posted: August 16, 2010
Last Revised: August 17, 2010
Working Paper Series
385 downloads

Incl. Electronic Paper Cost of Capital and Value Without Circularity for Constant Growth Perpetuities
Felipe Mejia-Pelaez and Ignacio Velez-Pareja
Internexa S.A. E.S.P. and Master Consultores
Date Posted: August 16, 2010
Last Revised: January 24, 2011
Working Paper Series
248 downloads

Incl. Electronic Paper Did Accelerated Filing Requirements and Sox Section 404 Affect the Timeliness of 10-K Filings?
Review of Accounting Studies, Vol. 17, No. 2, pp. 227-253, 2012
Joost Impink , Martien Jan Peter Lubberink , Bart van Praag and David Veenman
University of Florida , Lancaster University - Department of Accounting and Finance , University of Amsterdam - Business School and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Date Posted: August 16, 2010
Last Revised: May 07, 2012
Accepted Paper Series
214 downloads

Incl. Electronic Paper Evaluating Conflicting Performance on Driver and Outcome Measures: The Effect of Strategy Maps
Christian Mastilak , Linda J. Matuszewski , Fabienne Miller and Alex Woods
Xavier University - Department of Accountancy , Northern Illinois University , Worcester Polytechnic Institute and College of William and Mary
Date Posted: August 16, 2010
Last Revised: June 04, 2012
Working Paper Series
42 downloads

Incl. Electronic Paper Is Accurate Cost Information a Double-Edged Sword in Competitive Interactions? Evidence About the Role of Cooperation with the Competitor.
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Bart Dierynck and Filip Roodhooft
Tilburg University and Katholieke Universiteit Leuven
Date Posted: August 16, 2010
Last Revised: December 02, 2010
Working Paper Series
106 downloads

Incl. Electronic Paper Management Control Practices and Relative Bargaining Power – The Interrelationships and Dynamics
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Pingli Li , Guliang Tang , Hirosh Okano and Gao Chen
Middlesex University Business School , University of International Business and Economics , Independent and Independent
Date Posted: August 16, 2010
Working Paper Series
101 downloads

Incl. Electronic Paper Organizational Structure, Aggregation of Performance Measures, and Incentives
Christian Hofmann and Steffen Reichmann
Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management) and University of Mannheim
Date Posted: August 16, 2010
Working Paper Series
136 downloads

Incl. Electronic Paper Screening Versus Sorting in a Principal-Agent Model with Moral Hazard and Adverse Selection
Rajiv D. Banker , Shaopeng Li and Jose M. Plehn-Dujowich
Temple University - Fox School of Business and Management , Temple University - Fox School of Business and Temple University - Fox School of Business
Date Posted: August 16, 2010
Working Paper Series
105 downloads

Incl. Electronic Paper The Incentive for Separation: Job Training and Put Options
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Dae-Hee Yoon
Yonsei University
Date Posted: August 16, 2010
Last Revised: December 05, 2010
Working Paper Series
87 downloads

Incl. Electronic Paper The Influence of Control Mechanisms and Uncertainty on Partner Selection and Cooperation
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Stijn Masschelein
University of Western Australia
Date Posted: August 16, 2010
Last Revised: June 20, 2012
Working Paper Series
122 downloads

Incl. Electronic Paper What do Private Firms Look Like?
John Asker , Joan Farre-Mensa and Alexander Ljungqvist
New York University - Leonard N. School of Business - Department of Economics , Harvard Business School and New York University (NYU) - Department of Finance
Date Posted: August 16, 2010
Last Revised: March 30, 2011
Working Paper Series
675 downloads

Incl. Electronic Paper Accounting for a Lean Environment
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Frances A. Kennedy , Sally K. Widener and Rosemary Fullerton
Clemson University - School of Accountancy & Legal Studies , Rice University - Jesse H. Jones Graduate School of Business and Utah State University - School of Accountancy
Date Posted: August 15, 2010
Working Paper Series
723 downloads

Incl. Electronic Paper Active Cost Management in Banks: Evidence of Sticky Costs in Argentina, Brazil and Canada
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Marcela Porporato and Eliana Mariela Werbin
York University - Atkinson School of Administrative Studies and Universidad Nacional de Córdoba
Date Posted: August 15, 2010
Working Paper Series
373 downloads

Incl. Electronic Paper Adaptability of Accounting with the Advancement of Technology: Experience with Canadian Manufacturing Organizations
Mostaque M. Hussain
University of New Brunswick - Saint John
Date Posted: August 15, 2010
Working Paper Series
69 downloads

Incl. Electronic Paper Corporate Embeddedness and Control Choices
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Francesco Giacobbe and James Wakefield
University of Technology, Sydney (UTS) - School of Accounting and University of Technology, Sydney (UTS)
Date Posted: August 15, 2010
Working Paper Series
76 downloads

Incl. Electronic Paper Effects of Institutional Structures on Accounts Manipulation: An International Study
Julinda Nuri and Etumudon Ndidi Asien
Surrey Business School and American University in the Emirates
Date Posted: August 15, 2010
Last Revised: September 21, 2012
Working Paper Series
69 downloads

Incl. Electronic Paper Heard it Through the Grapevine: A Small-Worlds Perspective on Control as a Package
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Basil P. Tucker
University of South Australia
Date Posted: August 14, 2010
Working Paper Series
113 downloads

Managerial Discretion in Distressed Firms
British Accounting Review, Vol. 39, No. 4, 2007
Andreas Charitou , Neophytos Lambertides and Lenos Trigeorgis
University of Cyprus , Cyprus University of Technology and University of Cyprus - Department of Public and Business Administration
Date Posted: August 14, 2010
Accepted Paper Series

Incl. Electronic Paper Negotiated Measurement Rules in Debt Contracts
Journal of Accounting Research, Forthcoming
Ningzhong Li
University of Texas at Dallas
Date Posted: August 14, 2010
Accepted Paper Series
89 downloads

Incl. Electronic Paper Optimal Information Asymmetry and Team Performance Measurement
Naomi Rothenberg
University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: August 14, 2010
Working Paper Series
93 downloads

Incl. Electronic Paper The Adoption and Design of Enterprise Risk Management Practices: An Empirical Study
European Accounting Review, Forthcoming
Leen Paape and Roland F. Spekle
Nyenrode Business University and Nyenrode Business University
Date Posted: August 14, 2010
Last Revised: January 25, 2012
Accepted Paper Series
766 downloads

Incl. Electronic Paper Target Costing as a Strategic Cost Management Tool for Increasing Company Profitability (İşletme Karlılığını Artırmada Stratejik Maliyet Yönetim Aracı Olarak Hedef Maliyetleme) (Turkish)
Rifat Yilmaz and Gökhan Baral
Bilecik University and Bilecik University
Date Posted: August 13, 2010
Last Revised: August 07, 2011
Working Paper Series
684 downloads

Tests for Relative Performance Evaluation Based on Assumptions Derived from Proxy Statement Disclosures
Review of Quantitative Finance and Accounting, Forthcoming
James W. Bannister , Harry Newman and Joseph Weintrop
Barney School of Business , Fordham University Schools of Business and City University of New York - Baruch College - Stan Ross Department of Accountancy
Date Posted: August 11, 2010
Accepted Paper Series

Incl. Electronic Paper Cost of Capital with Levered Cost of Equity as the Risk of Tax Shields
Mays Business School Research Paper No. 2011-12
Joseph Tham , Ignacio Velez-Pareja and James W. Kolari
Duke University - Duke Center for International Development in the Sanford School of Public Policy , Master Consultores and Texas A&M University (TAMU) - Department of Finance
Date Posted: August 10, 2010
Last Revised: December 19, 2011
Working Paper Series
279 downloads

Incl. Electronic Paper Equity Incentives and Long-Term Value Created by SG&A Expenditure
Contemporary Accounting Research, Forthcoming
Rajiv D. Banker , Rong Huang and Ramachandra (Ram) Natarajan
Temple University - Fox School of Business and Management , City University of New York - Baruch College - Stan Ross Department of Accountancy and University of Texas at Dallas - Department of Accounting & Information Management
Date Posted: August 10, 2010
Accepted Paper Series
173 downloads

Incl. Electronic Paper Task Assignment and Variable Pay Ratio
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Christian Hofmann and Anna Rohlfing-Bastian
Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management) and WHU - Otto Beisheim School of Management
Date Posted: August 10, 2010
Last Revised: December 07, 2010
Working Paper Series
76 downloads

Incl. Electronic Paper The Effects of Reward Type on Employee Goal Setting, Goal Commitment and Performance
Accounting Review, Forthcoming
Adam Presslee , Thomas W. Vance and Alan Webb
University of Waterloo - School of Accounting and Finance , University of Illinois at Urbana-Champaign - Department of Accountancy and University of Waterloo - School of Accounting and Finance
Date Posted: August 10, 2010
Last Revised: March 08, 2013
Accepted Paper Series
357 downloads


 

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