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SSRN eLibrary Statistics:

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Abstracts: 586,857
Full Text Papers: 487,206
Authors: 271,660
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  Last 12 months:
63,350

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To date: 82,387,924
Last 12 months: 10,279,138
Last 30 days: 766,625

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Total References: 9,075,784
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  Footnotes:
94,545
Total Footnotes: 9,190,269


SSRN eLibrary Search Results
JEL Code: M40
1,039,367 Total downloads
Showing Papers 2,351 - 2,400 of 3,190
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Incl. Electronic Paper Does IFRS Adoption Influence Financial Reporting? An Empirical Study on Financial Institutions
Journal of Business and Management, Vol. 20, No. 1, 2014
Yusuf Mohammed Nulla
Arab Open University Kuwait
Date Posted: January 26, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper Can Borrowers Credibly Reveal the Accuracy of Private Information in Debt Contract Negotiations?
Peter R. Demerjian , John Donovan and Jared N. Jennings
University of Washington - Michael G. Foster School of Business , Washington University in Saint Louis - John M. Olin Business School and Washington University in St. Louis
Date Posted: January 21, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper R. J. Chambers on Securities and Obscurities: His Contribution to the British Debate on Inflation Accounting in the 1970s
Martin Emanuel Persson and Christopher J. Napier
University of Western Ontario - Richard Ivey School of Business and University of London - Royal Holloway College - School of Management
Date Posted: January 19, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper Accounting is the Message: An Undermining, Overmining, and Duomining Critique
Martin Emanuel Persson and Christopher J. Napier
University of Western Ontario - Richard Ivey School of Business and University of London - Royal Holloway College - School of Management
Date Posted: January 19, 2015
Working Paper Series
7 downloads

Carbon Management Accounting and Reporting in Practice: A Case Study on Converging Emergent Approaches
Delphine Gibassier and Stefan Schaltegger
Toulouse Business School and Leuphana Universität Lüneburg
Date Posted: January 11, 2015
Working Paper Series

Incl. Electronic Paper Is Earnings Guidance Associated with Less Firm Innovation?
Shuping Chen , Kelly Huang and Brent Y. Lao
University of Texas at Austin - Red McCombs School of Business , Florida International University and Florida International University (FIU)
Date Posted: January 11, 2015
Working Paper Series
43 downloads

The Effectiveness of Credit Rating Agency Monitoring: Evidence from Asset Securitizations
Accounting Review, Forthcoming
Samuel B. Bonsall IV , Kevin Koharki and Monica Neamtiu
Ohio State University (OSU) - Department of Accounting & Management Information Systems , Washington University in St. Louis and University of Arizona - Eller College of Management
Date Posted: January 10, 2015
Accepted Paper Series

Reporting Regulatory Environments and Earnings Management: U.S. and Non-U.S. Firms Using U.S. GAAP or IFRS
Accounting Review, Forthcoming, Kelley School of Business Research Paper No. 15-12
Mark E. Evans , Richard W. Houston , Michael F. Peters and Jamie H. Pratt
Wake Forest University , University of Alabama , University of Maryland and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: January 10, 2015
Accepted Paper Series

Incl. Electronic Paper Accounting Statement Footnotes Contextual Association with Firm Financial Characteristics in the Oil and Gas Industry
Zane L. Swanson and Azam Habibi
University of Central Oklahoma and University of Central Oklahoma
Date Posted: January 08, 2015
Working Paper Series
13 downloads

Incl. Electronic Paper Profit and Loss from the Management Perspective: How Are the Earnings Presented in the Management Reports?
Journal of Education and Research in Accounting, REPeC, Brasília, v. 8, n. 4, art. 1, p. 344-360, October/December 2014,
Luiz Henrique Fernandes Vargas , Jose Elias Feres de Almeida and Elizeu Maria Junior Sr.
Federal University of Espirito Santo , Federal University of Espirito Santo (UFES) and Federal University of Espirito Santo
Date Posted: January 02, 2015
Accepted Paper Series
28 downloads

Incl. Electronic Paper Insights into the Effectiveness of Internal Audit: A Multi-Method and Multi-Perspective Study
Rainer Lenz
Louvain School of Management (UCL)
Date Posted: December 24, 2014
Last Revised: January 06, 2015
Working Paper Series
23 downloads

Potential Adoption of International Financial Reporting Standards (IFRS) in Vietnam: From Legitimacy to Isomorphism
Conference Proceedings, The Twenty-Six Asian-Pacific Conference on International Accounting Issues, 26-31 October 2014, Taipei, Taiwan, Paper 145
Duc Hong Thi Phan and Bruno Mascitelli
University of Economics and Law and Swinburne University of Technology - Faculty of Business and Enterprise
Date Posted: December 23, 2014
Last Revised: January 02, 2015
Accepted Paper Series

Incl. Electronic Paper What Factors are Perceived to Influence Consideration of IFRS Adoption by Vietnamese Policymakers?
Journal of Contemporary Issues in Business and Government, Volume 20, Issue 1, 2014, pp. 27-40
Duc Hong Thi Phan
University of Economics and Law
Date Posted: December 23, 2014
Accepted Paper Series
19 downloads

Incl. Electronic Paper A Research Note on Understandability, Readability and Translatability of IFRS
Rachel F. Baskerville and Huw Rhys
Victoria University of Wellington - School of Accounting and Commercial Law and University of Wales, Aberystwyth - School of Management and Business
Date Posted: December 22, 2014
Working Paper Series
24 downloads

A Synthesis of Empirical Internal Audit Effectiveness Literature Pointing to New Research Opportunities
Rainer Lenz, Ulrich Hahn (2015), A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities, Managerial Auditing Journal, Vol. 30 Iss: 1, pp. 5-33
Rainer Lenz and Ulrich Hahn
Louvain School of Management (UCL) and Frankfurt University of Applied Sciences
Date Posted: December 21, 2014
Last Revised: January 06, 2015
Accepted Paper Series

Incl. Electronic Paper Evidence on the Unauditability of Estimated Returns in Pension Plan Accounting and Their Note Disclosures
Uli Menzefricke and Wally Smieliauskas
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: December 21, 2014
Working Paper Series
19 downloads

Incl. Electronic Paper The Big-4 Premium in the German Audit Market for Listed and Private Firms
Philipp Joha and Johannes Günther
Julius-Maximilians-Universität Würzburg and Julius-Maximilians-Universität Würzburg
Date Posted: December 19, 2014
Working Paper Series
26 downloads

Incl. Electronic Paper Aggregate Earnings and Why They Matter
Journal of Accounting Literature, Forthcoming
Ray Ball and Gil Sadka
University of Chicago and University of Texas at Dallas
Date Posted: December 19, 2014
Last Revised: January 08, 2015
Accepted Paper Series
158 downloads

Incl. Electronic Paper Efficient XVA Management: Pricing, Hedging, and Allocation Using Trade-Level Regression and Global Conditioning
Chris Kenyon and Andrew David Green
Lloyds Banking Group and Lloyds Banking Group
Date Posted: December 18, 2014
Last Revised: December 23, 2014
Working Paper Series
43 downloads

Incl. Electronic Paper International Evidence on the Accuracy, Sophistication and the Usefulness of Analyst Dividend Forecasts to Investors

Date Posted: December 17, 2014
Working Paper Series
27 downloads

Incl. Electronic Paper Break Even: Just Another Academic Amusement or Useful Addition to the Financial Practitioner's Toolbox
Finiz conference, Belgrade, 2014
Nemanja Stanisic and Goranka Knezevic
Singidunum University - Department for Business Economics and Singidunum University
Date Posted: December 16, 2014
Accepted Paper Series
3 downloads

Cross-Jurisdictional Income Shifting and Tax Enforcement: Evidence from Public versus Private Multinationals
Review of Accounting Studies, Forthcoming
Christof Beuselinck , Marc Deloof and Ann Vanstraelen
Catholic University of Lille - Institut d'Économie Scientifique et de Gestion (IESEG) , University of Antwerp and Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Date Posted: December 13, 2014
Accepted Paper Series

Incl. Electronic Paper Accounting and Auditing Practices in Nongovernmental Organizations: Evidence from Fiji
Accounting & Taxation, v. 6 (1) p. 69-77
Arvind Patel and Pranil Prasad
University of South Pacific and University of the South Pacific
Date Posted: December 12, 2014
Accepted Paper Series
30 downloads

Incl. Electronic Paper Ruta Seductora Hacia La Convergencia Divulgación: Niif Para Pymes (Seductive Route Towards Convergence Disclosure: IFRS for SMEs)
Revista Internacional Administración & Finanzas, v. 8 (2) p. 83-103, 2015 Forthcoming,
Aida Lozada Rivera
University of Puerto Rico
Date Posted: December 11, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper La Influencia De La Innovación Y La Información Financiera En La Competitividad De La Pequeña Y Mediana Empresa Manufacturera (The Influence of Innovation and Financial Information in Competitiveness of Manufacturing Small and Medium Sized Enterprise)
Revista Internacional Administración & Finanzas, v. 8 (2) p. 105-119, 2015 Forthcoming,
Jorge Antonio Rangel Magdaleno , Luis Aguilera Enríquez and Martha González Adame
Universidad Autónoma de Aguascalientes , Universidad Autónoma de Aguascalientes and Universidad Autónoma de Aguascalientes
Date Posted: December 11, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Citation-Based Accounting Education Research Rankings
K Mark Metcalf , Kevin Stocks , Scott L. Summers and David A. Wood
Brigham Young University , Brigham Young University , Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: December 07, 2014
Working Paper Series
16 downloads

Incl. Electronic Paper Accounting Institution Citation-Based Research Rankings by Topical Area and Methodology
Noah Myers , Neal M. Snow , Scott L. Summers and David A. Wood
Brigham Young University , University of South Florida - School of Accountancy , Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: December 07, 2014
Working Paper Series
24 downloads

Incl. Electronic Paper Assumptions for a Combination of Public Value and Performance Management
Department of Management, Università Ca' Foscari Venezia Working Paper No. 27/2014,
Salvatore Russo
Ca Foscari University of Venice
Date Posted: December 07, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Enforcement and Managers’ Collective Preference Toward Mandatory Disclosure
Benedikt Franke and Li Zhang
University of Mannheim and University of Mannheim - Department of Business Administration and Accounting
Date Posted: December 06, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper Pay Me Now (and Later): Bonus Boosts Before Pension Freezes and Executive Departures
Kelley School of Business Research Paper No. 15-5
Irina Stefanescu , Kangzhen Xie and Jun Yang
Federal Reserve Board, Washington D.C. , University of Arkansas, Fayetteville - Sam M. Walton College of Business and Indiana University - Kelley School of Business - Department of Finance
Date Posted: December 05, 2014
Working Paper Series
19 downloads

Incl. Electronic Paper Is There a Honeymoon for New CEOs?
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: November 29, 2014
Last Revised: December 10, 2014
Working Paper Series
31 downloads

Incl. Electronic Paper Monitoring and Corporate Disclosure: Evidence from a Natural Experiment
Journal of Financial Economics (JFE), Vol. 109, No. 2, 2013
Rustom M. Irani and David Oesch
University of Illinois at Urbana-Champaign - Department of Finance and University of Zurich
Date Posted: November 26, 2014
Accepted Paper Series
21 downloads

Incl. Electronic Paper Упущенная Выгода При Отказе Покупателя От Части Закупок По Контракту: Счетоводство (Loss of Profits in Case of Failure of the Buyer of the Procurement Contract: Accounting)
Economic Strategies, Forthcoming
Andrey Alekseevich Mitskevitch
Russian Presidential Academy of National Economy and Public Administration (RANEPA) - SHFM Graduate School of Finance and Management, RANHiGS
Date Posted: November 22, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper Forschungs- und Entwicklungskosten nach neuem Rechnungslegungsrecht - Sind diese Kosten als Aufwände oder als Aktiven zu erfassen? (Accounting for Research and Development Costs Under the New Swiss Accounting Code - To Capitalize or to Expense?)
Aktuelle Juristische Praxis, Vol. 22, pp. 1639-1652, 2013
Lukas Mueller and Markus Muehlemann
University of Zurich - Rechtswissenschaftliches Institut (School of Law) and University of St. Gallen
Date Posted: November 22, 2014
Last Revised: December 03, 2014
Accepted Paper Series
13 downloads

Incl. Electronic Paper Research in Forensic Accounting - What Matters?
Journal of Theoretical Accounting Research, 10(1), 40-70, 2014
Wm. Dennis Huber and James A. DiGabriele
Capella University and Montclair State University
Date Posted: November 21, 2014
Accepted Paper Series
66 downloads

Incl. Electronic Paper The Contribution of Skandia Navigator in Intangibles Measurements
Marsel Sulanjaku
University of Aleksander, Xhuvani
Date Posted: November 20, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper A Cross-Cultural Initiative in University Second Year Accounting
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: November 20, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance
Forthcoming in Journal of Business Finance and Accounting
Andrei Filip , Thomas Jeanjean and Luc Paugam
ESSEC Business School , ESSEC Business School and ESSEC Business School
Date Posted: November 19, 2014
Last Revised: December 05, 2014
Accepted Paper Series
86 downloads

Incl. Electronic Paper Tracing the Future of Reporting in the Public Sector: Introducing Integrated Popular Reporting
Sandra Cohen and Sotiris Karatzimas
Athens University of Economics and Business - Department of Business Administration and Athens University of Economics and Business - Department of Business Administration
Date Posted: November 16, 2014
Working Paper Series
41 downloads

Incl. Electronic Paper Reimagining the Design in the Middle Earth: From Design Driven Innovation to Design Boosted Cultural Heritage
Department of Management, Università Ca' Foscari Venezia Working Paper No. 2014/24,
Monica Calcagno and Erika Cavriani
Ca Foscari University of Venice and Ca Foscari University of Venice - Department of Management
Date Posted: November 16, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper The Way Forward on Professional Skepticism: Conceptualizing Professional Skepticism as an Attitude
Christine J. Nolder and Kathryn Kadous
Suffolk University and Emory University - Goizueta Business School
Date Posted: November 16, 2014
Working Paper Series
137 downloads

Debtholders’ Demand for Conservatism: Evidence from Changes in Directors’ Fiduciary Duties
Journal of Accounting Research, Vol. 52, No. 5, 2014
Jagadison K. Aier , Long Chen and Mikhail Pevzner
George Mason University - School of Management , George Mason University - School of Business and University of Baltimore - Merrick School of Business
Date Posted: November 16, 2014
Accepted Paper Series

The Balanced Scorecard as a Strategy Evaluation Tool: The Effect of Motivated Reasoning and Dissent on Information Search and Strategy Evaluation Decision
Tota Panggabean
Simon Fraser University (SFU) - Beedie School of Business
Date Posted: November 15, 2014
Working Paper Series

Incl. Electronic Paper Review of the Implementation Status of Corporate Governance Disclosure: Case of the GCC Countries
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
The American University in Cairo
Date Posted: November 15, 2014
Last Revised: November 18, 2014
Accepted Paper Series
42 downloads

The Epistemology of Macroeconomic Reality: The Keynesian Revolution from an Accounting Point of View
Accounting, Organizations and Society, Vol. 28, No. 5, 2003
Tomo Suzuki
Oxford University, SAID Business School
Date Posted: November 15, 2014
Accepted Paper Series

The Economic Effects of Financial Derivatives on Corporate Tax Avoidance
Journal of Accounting & Economics (JAE), Forthcoming
Michael P. Donohoe
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: November 12, 2014
Accepted Paper Series

Incl. Electronic Paper Does Increased Board Independence Reduce Earnings Management? Evidence from Recent Regulatory Reforms
Review of Accounting Studies, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2015-20
Xia Chen , Qiang Cheng and Xin Wang
Singapore Management University , Singapore Management University and University of Hong Kong - School of Business
Date Posted: November 12, 2014
Accepted Paper Series
113 downloads

Incl. Electronic Paper The Geography of REIT Audit Service Investments
Ran Lu-Andrews and Yin Yu-Thompson
University of Connecticut and Oakland University
Date Posted: November 12, 2014
Last Revised: November 14, 2014
Working Paper Series
21 downloads

Incl. Electronic Paper Forensic Accounting: An Anglo-American Comparison – Forensic Accounting in the U.S.A.
Journal of Forensic & Investigative Accounting, Vol. 6, Issue 3, Special International Issue, 2014, pp. 154-170.
Wm. Dennis Huber
Capella University
Date Posted: November 12, 2014
Accepted Paper Series
74 downloads

Audit Report Restrictions in Debt Covenants
Contemporary Accounting Research, Forthcoming
Krishnagopal Menon and David D. Williams
Boston University - Department of Accounting and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: November 12, 2014
Accepted Paper Series


 

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