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SSRN eLibrary Statistics:

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Abstracts: 605,129
Full Text Papers: 502,842
Authors: 280,065
Papers Received in
  Last 12 months:
63,648

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To date: 85,944,771
Last 12 months: 11,041,944
Last 30 days: 1,083,455

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285,986
Total References: 9,075,745
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6,036,513
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  Footnotes:
94,530
Total Footnotes: 9,183,438


SSRN eLibrary Search Results
JEL Code: M40
1,075,931 Total downloads
Showing Papers 2,301 - 2,350 of 3,257
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1 2 3 4 ... 66 | Next >
   


Incl. Electronic Paper Measuring the Impact of Faculty Research: A Case Study
Steve Albrecht , T. Jeffrey Wilks and David A. Wood
Brigham Young University , Brigham Young University and Brigham Young University - School of Accountancy
Date Posted: May 05, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper Regulation and the Interdependent Roles of Managers, Auditors, and Directors in Earnings Management and Accounting Choice
Robert Libby , Kristina M. Rennekamp and Nicholas Seybert
Cornell University - Samuel Curtis Johnson Graduate School of Management , Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Maryland - Department of Accounting & Information Assurance
Date Posted: May 05, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper Econometric Identification of Causal Effects: A Graphical Approach with a Case Study
Sanjay Kallapur
Indian School of Business
Date Posted: May 02, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper Whose Goodwill is it? The Taxation of Goodwill in Owner-Entity Transactions
Journal of Taxation, Vol. 122, No. 2, p. 74 (2015)
Timothy M. Todd
Liberty University School of Law
Date Posted: May 02, 2015
Last Revised: May 05, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper Analysis of the Relevance of Information Content of the Value Added Statement in the Brazilian Capital Markets
Marcio Andre Veras Machado , Marcelo Alvaro da Silva Macedo and Márcia Reis Machado
Federal University of Paraiba (UFPB) , Universidade Federal do Rio de Janeiro (UFRJ) and Federal University of Paraiba (UFPB)
Date Posted: May 02, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper The Essential Role of Accounting Earnings in Return-Maximizing CEO Compensation Contracts
Gurupdesh S. Pandher and Jagdish Pathak
University of Windsor, Odette School of Business and University of Windsor - Odette School of Business
Date Posted: May 01, 2015
Working Paper Series
20 downloads

Incl. Electronic Paper Is There a CEO Honeymoon Period?
Paul Geertsema , David H. Lont and Helen Lu
University of Auckland - Department of Accounting and Finance , University of Otago - Department of Accountancy and Finance and University of Auckland - Department of Accounting and Finance
Date Posted: May 01, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper Cost Stickiness and Cost Inertia: A Two-Driver Model of Asymmetric Cost Behavior
Mark C. Anderson , Joo Hyung Lee and Raj Mashruwala
Haskayne School of Business , University of Calgary - Haskayne School of Business and University of Calgary - Haskayne School of Business
Date Posted: April 27, 2015
Working Paper Series
14 downloads

Incl. Electronic Paper On the Hegemony of Accounting Research: A Survey of Accounting Research seen from a Global Perspective
Wm. Dennis Huber
Capella University
Date Posted: April 27, 2015
Working Paper Series
20 downloads

Bond Yield Spreads and Board of Director Characteristics: The Role of Cross-Acceleration
Anne Beatty and Anthony Meder
Ohio State University (OSU) - Department of Accounting & Management Information Systems and State University of New York at Binghamton - School of Management
Date Posted: April 23, 2015
Working Paper Series

Incl. Electronic Paper The Paradoxical Impact of Corporate Inversions on US Tax Revenue
Rita Nevada Gunn and Thomas Z. Lys
Northwestern University - Kellogg School of Management and Northwestern University - Kellogg School of Management
Date Posted: April 21, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Modelling Metadata in Central Banks
David M. Bholat
Bank of England
Date Posted: April 20, 2015
Working Paper Series
2 downloads

The Audit Mandatory Rotation Rule: The State of the Art
Journal of Financial Perspectives, Forthcoming
Mara Cameran , Giulia Negri and Angela Kate Pettinicchio
Bocconi University - Department of Accounting , SDA Bocconi and Bocconi University - Department of Accounting
Date Posted: April 20, 2015
Working Paper Series

Incl. Electronic Paper Examining the Link between Outsourcing and Performance: The Leverage Effect of the Interactive Use of Management Accounting and Control Systems
Forthcoming in Spanish Journal of Finance and Accounting
Jacobo Gomez-Conde
Universidad Autonoma de Madrid
Date Posted: April 18, 2015
Accepted Paper Series
29 downloads

Incl. Electronic Paper Examining Key Determinants of International Financial Reporting Standards (IFRS) Adoption in Vietnam: An Institutional Perspective
PhD thesis submitted in fulfillment of the requirements for the degree of Doctor of Philosophy, Swinburne University of Technology, 2014
Duc Hong Thi Phan
RMIT University Vietnam
Date Posted: April 17, 2015
Accepted Paper Series
16 downloads

Incl. Electronic Paper The Relationship between Sustainability Performance and Sustainability Disclosure Quality – Hard Numbers Beat Smooth Talk
University of Zurich, Institute of Business Administration, UZH Business Working Paper No. 355
Katrin Hummel and Christian Schlick
University of Zurich and University of Zurich - Department of Business Administration
Date Posted: April 17, 2015
Working Paper Series
76 downloads

Incl. Electronic Paper Short Selling and Firms’ Disclosure of Bad News: Evidence from Regulation SHO
Greg Clinch , Wei Li and Yunyan Zhang
University of Melbourne - Department of Accounting , University of Melbourne and University of Melbourne
Date Posted: April 17, 2015
Working Paper Series
60 downloads

Incl. Electronic Paper Looking Through the Fraud Triangle: A Review and Call for New Directions
Clinton Free
UNSW School of Business
Date Posted: April 07, 2015
Working Paper Series
51 downloads

Incl. Electronic Paper Do Accounting Errors Breed Fraud?
Kelley School of Business Research Paper No. 15-29
Vivian W. Fang , Allen Huang and Wenyu Wang
University of Minnesota - Twin Cities - Department of Accounting , Hong Kong University of Science and Technology - Department of Accounting and Indiana University - Kelley School of Business - Department of Finance
Date Posted: April 06, 2015
Last Revised: April 14, 2015
Working Paper Series
96 downloads

Incl. Electronic Paper Say-on-Pay Votes: The Role of the Media
European Accounting Review, Forthcoming
Reggy Hooghiemstra , Yu Flora Kuang and Bo Qin
University of Groningen - Faculty of Economics and Business , VU University Amsterdam and University of Amsterdam
Date Posted: April 04, 2015
Accepted Paper Series
30 downloads

Inside the 'Black Box' of Sell-Side Financial Analysts
Journal of Accounting Research, Vol. 53, No. 1, 2015, Fox School of Business Research Paper No. 15-056
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: April 03, 2015
Last Revised: April 15, 2015
Accepted Paper Series

Incl. Electronic Paper Do Improvements in the Information Environment Enhance Insiders’ Ability to Learn from Outsiders?
Gilberto R. Loureiro and Alvaro G. Taboada
University of Minho - School of Economics and Management and University of Tennessee
Date Posted: April 01, 2015
Working Paper Series
18 downloads

Incl. Electronic Paper Customer Concentration, Corporate Social Responsibility and Idiosyncratic Risk
Ahsan Habib , Mostafa Monzur Hasan and Md. Borhan Uddin Bhuiyan
Massey University , Curtin University and Massey University
Date Posted: March 30, 2015
Last Revised: April 22, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper Expanding Financial Education and Planning Opportunities Through Service-Learning
Financial Services Review, 18(3), 157-175, 2009
Lance Palmer , Joseph W. Goetz and Swarn Chatterjee
University of Georgia , University of Georgia and University of Georgia
Date Posted: March 29, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper Impact of IFRS Adoption on Financial Statements of Select Indian Companies
Osmania Journal of International Business Studies, Vol. X, No. 1, January-June 2015
Achalapathi Venkat Kamarajugadda and P. Bhanu Sireesha
Osmania University (OU) and Freelance Researcher
Date Posted: March 28, 2015
Accepted Paper Series
30 downloads

Incl. Electronic Paper Commentary on Prospects for Global Financial Reporting
Stanford University Graduate School of Business Research Paper No. 15-22
Mary E. Barth
Stanford University - Graduate School of Business
Date Posted: March 25, 2015
Working Paper Series
180 downloads

Incl. Electronic Paper CFO Narcissism and Financial Reporting Quality
Robert H. Smith School Research Paper No. RHS 2581157
Charles (Chad) Ham , Mark H. Lang , Nicholas Seybert and Sean Wang
University of Maryland - Department of Accounting & Information Assurance , University of North Carolina at Chapel Hill , University of Maryland - Department of Accounting & Information Assurance and University of North Carolina - Kenan-Flagler Business School
Date Posted: March 21, 2015
Last Revised: April 14, 2015
Working Paper Series
256 downloads

Incl. Electronic Paper Mapping Management Accounting 2002–2012
Florian Herschung , Matthias D. Mahlendorf and Jürgen Weber
WHU - Otto Beisheim School of Management - Institute of Management Accounting and Control , Frankfurt School of Finance & Management gemeinnützige GmbH and WHU - Otto Beisheim School of Management
Date Posted: March 19, 2015
Working Paper Series
178 downloads

Incl. Electronic Paper The Resolution of Audit-Detected Misstatements
Martin Schmidt
ESCP Europe, Berlin
Date Posted: March 19, 2015
Working Paper Series
54 downloads

Incl. Electronic Paper Assessing Tax Risk: Practitioner Perspectives
Stevanie S. Neuman , Thomas C. Omer and Andrew Schmidt
University of Missouri at Columbia - School of Accountancy , University of Nebraska at Lincoln - School of Accountancy and North Carolina State University
Date Posted: March 18, 2015
Working Paper Series
82 downloads

Incl. Electronic Paper Shariah Governance Practices in Malaysian Islamic Financial Institutions
Shamsher Mohamad and Mohamed Eskandar Shah
University Putra Malaysia - Graduate School of Management and International Centre for Education in Islamic Finance (INCEIF)
Date Posted: March 17, 2015
Working Paper Series
81 downloads

Disclosure Timing and Real Earnings Management
2015 American Accounting Association, Mid-Atlantic Conference
Dina F. El-Mahdy
Morgan State University
Date Posted: March 16, 2015
Working Paper Series

Incl. Electronic Paper Shariah Committee Independence: An Insider's View
INCEIF Quarterly Research Bulletin, Volume 6
Shamsher Mohamad and Mohamed Eskandar Shah
University Putra Malaysia - Graduate School of Management and International Centre for Education in Islamic Finance (INCEIF)
Date Posted: March 16, 2015
Last Revised: April 16, 2015
Accepted Paper Series
22 downloads

Incl. Electronic Paper Motivating Auditor Skepticism
Kathryn Kadous and Yuepin (Daniel) Zhou
Emory University - Goizueta Business School and Emory University
Date Posted: March 13, 2015
Working Paper Series
112 downloads

Incl. Electronic Paper Research on Islamic Banking in Malaysia: A Guide for Future Directions
Gulzhan Musaeva , Shamsher Mohamad and Mohamed Eskandar Shah
International Centre for Education in Islamic Finance (INCEIF) , University Putra Malaysia - Graduate School of Management and International Centre for Education in Islamic Finance (INCEIF)
Date Posted: March 12, 2015
Working Paper Series
81 downloads

Incl. Electronic Paper Creditor Intervention and Non-GAAP Reporting: Evidence from Debt Covenant Violations
Theodore E. Christensen , Hang Pei , Spencer Pierce and Liang Tan
Brigham Young University - Marriott School of Management , George Washington University - Department of Accountancy , Florida State University - College of Business and George Washington University - Department of Accountancy
Date Posted: March 10, 2015
Working Paper Series
48 downloads

Incl. Electronic Paper The Sticky Cost Phenomenon at the Local Government Level: Empirical Evidence from Greece
Sandra Cohen , Sotiris Karatzimas and Vassilios-Christos Naoum
Athens University of Economics and Business - Department of Business Administration , Athens University of Economics and Business - Department of Business Administration and Athens University of Economics and Business
Date Posted: March 09, 2015
Working Paper Series
31 downloads

Incl. Electronic Paper Board Characteristics and Firm Performance: Evidence from Palestine
European Journal of Accounting Auditing and Finance Research, Vol. 3, No. 3, pp. 32-47, March 2015
Imad Kutum
Kutum & Associates Inc.
Date Posted: March 09, 2015
Accepted Paper Series
23 downloads

Incl. Electronic Paper Tax Aggressiveness, R&D Spending, and Firms’ Claims for R&D Tax Deductions: Evidence from China
Clive S. Lennox , Wanfu Li , Bin Lin and Zi-Tian Wang
Nanyang Technological University , Fuzhou University , National Sun Yat-sen University and Shanghai University of Finance and Economics
Date Posted: March 07, 2015
Working Paper Series
52 downloads

Incl. Electronic Paper Tax Account Misstatements and the PCAOB's Restrictions on Auditors’ Tax Services
Clive S. Lennox
Nanyang Technological University
Date Posted: March 07, 2015
Last Revised: March 10, 2015
Working Paper Series
121 downloads

Incl. Electronic Paper Do PCAOB Inspections Improve the Quality of Internal Control Audits?
Mark L. DeFond and Clive S. Lennox
University of Southern California - Leventhal School of Accounting and Nanyang Technological University
Date Posted: March 07, 2015
Last Revised: March 27, 2015
Working Paper Series
117 downloads

Incl. Electronic Paper Natural Optimism in Financial Reporting: A State of Mind
Gregory Paul Capps , Lisa Koonce and Kathy R. Petroni
Independent , University of Texas and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Date Posted: March 03, 2015
Working Paper Series
54 downloads

Incl. Electronic Paper Protecting Rights and Their Impact on NCI Reporting – A Property Rights Based View on Accounting
Helfried Labrenz
University of Leipzig - Faculty of Economics and Management Science
Date Posted: February 28, 2015
Working Paper Series
11 downloads

Incl. Electronic Paper Performance Estimation of Networked Business Models: Case Study on a Finnish eHealth Service Project
Journal of Business Models (2014), Vol. 2, No. 1 pp. 71-88
Marikka Heikkilä , Sam Solaimani , Aki Soudunsaari , Mila Hakanen , Leni Kuivaniemi and Mari Suoranta
University of Turku , Nyenrode Business University , University of Jyväskylä , University of Jyväskylä , University of Jyväskylä and University of Jyväskylä
Date Posted: February 27, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Corporate Social Responsibility Disclosure: A Study of Listed Companies in Bangladesh
Business and Economics Research Journal, Volume 2, Number 3, 2011 pp. 19-32
Md. Abdur Rouf
City University
Date Posted: February 23, 2015
Accepted Paper Series
61 downloads

Incl. Electronic Paper Management Control in Service Activities: A 'New Frontier'?
HEC Paris Research Paper No. ACC-2015-1083
Véronique Malleret
HEC Paris (Groupe HEC) - Accounting and Management Control Department
Date Posted: February 22, 2015
Last Revised: March 01, 2015
Working Paper Series
35 downloads

Incl. Electronic Paper Optimal Security Design Under Asymmetric Information and Profit Manipulation
Kostas Koufopoulos , Roman Kozhan and Giulio Trigilia
University of Warwick - Finance Group , University of Warwick, Warwick Business School and University of Warwick - Department of Economics
Date Posted: February 18, 2015
Working Paper Series
50 downloads

Incl. Electronic Paper The Ideal Proxy Statement
Rock Center for Corporate Governance at Stanford University Closer Look Series: Topics, Issues and Controversies in Corporate Governance No. CGRP-47, Stanford University Graduate School of Business Research Paper No. 15-18
David F. Larcker and Brian Tayan
Stanford University - Graduate School of Business and Stanford University - Graduate School of Business
Date Posted: February 17, 2015
Accepted Paper Series
166 downloads

Incl. Electronic Paper The Impact of the Agency Environment on Management's Long-Term Focus
Sterling Huang , Jeffrey Ng , Sugata Roychowdhury and Ewa Sletten
Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy , Boston College and Boston College
Date Posted: February 16, 2015
Working Paper Series
53 downloads

Dynamics of Creating a New Role for Business Controllers
The Finnish Journal of Business Economics, vol 64, Forthcoming
Timo Hyvonen , Janne Jarvinen and Jukka Pellinen
University of Turku - School of Economics , University of Oulu and University of Jyväskylä
Date Posted: February 16, 2015
Accepted Paper Series


 

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