Social Science Research Network
QuickSearch SSRN eLibrary

Search Within Results


Feedback to SSRN (Beta)

SSRN eLibrary Statistics:

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

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

CiteReader:  What's this?
Papers with
  Resolved
  References:
239,806
Total References: 8,539,827
Papers with Cites: 230,167
Total Citation
  Links:
5,733,423
Papers with
  Resolved
  Footnotes:
78,859
Total Footnotes: 8,610,864


SSRN eLibrary Search Results
JEL Code: M41
4,312,618 Total downloads
Showing Papers 2,351 - 2,400 of 9,468
Sort By
1 2 3 4 ... Last | Next >


Incl. Electronic Paper An International Comparison of Social Interaction Attributes of Internal Auditors: An Analysis Using the FIRO-B
Philip H. Siegel Sr. and Jeffrey R. Miller
Florida Atlantic University and Augusta State University
Date Posted: May 28, 2010
Working Paper Series
97 downloads

Incl. Electronic Paper Common Consolidated Corporate Tax Base: Effects of Formulary Apportionment on Corporate Group Entities
Matthias Petutschnig
Vienna University of Economics and Business Administration
Date Posted: May 26, 2010
Last Revised: May 31, 2010
Working Paper Series
130 downloads

Incl. Electronic Paper Research Strategic Analysis of the Finnish Doctoral Dissertations in Management Accounting from 1990 to 2009
Finnish Journal of Business Economics, No. 1, Forthcoming
Lili-Anne Kihn and Salme Näsi
University of Tampere, School of Management and University of Tampere
Date Posted: May 26, 2010
Last Revised: June 20, 2012
Accepted Paper Series
20 downloads

Incl. Electronic Paper An Analysis of Marketing and Accounting Educators Ethical Preferences
Philip H. Siegel Sr. and Pamela Z. Jackson
Florida Atlantic University and Augusta State University
Date Posted: May 25, 2010
Working Paper Series
117 downloads

Perspectives: What Analysts Should Know About FAS No. 141R and FAS No. 160
Financial Analysts Journal, Vol. 66, No. 3, 2010
James Deitrick
University of Texas at Austin - Red McCombs School of Business
Date Posted: May 25, 2010
Accepted Paper Series

Incl. Electronic Paper The Impact of IFRS Adoption on the Value Relevance of Book Value and Earnings
Journal of Contemporary Accounting and Economics, Forthcoming
Peter Clarkson , J. Douglas Hanna , Gordon D. Richardson and Rex Thompson
University of Queensland - Business School , Southern Methodist University - Cox School of Business , University of Toronto - Rotman School of Management and Southern Methodist University (SMU) - Edwin L. Cox School of Business
Date Posted: May 24, 2010
Last Revised: April 15, 2011
Accepted Paper Series
882 downloads

Incl. Electronic Paper Audit Pricing, Audit Concentration, and Big-4 Premium in Bangladesh
A.K.M. Waresul Karim
Saint Mary's College of California - Graduate Business Programs
Date Posted: May 23, 2010
Working Paper Series
191 downloads

Incl. Electronic Paper Clients’ Corporate Governance Characteristics and Auditor Choice in Emerging Audit Services Markets: The Case of Bangladesh
Tony van Zijl and A.K.M. Waresul Karim
Victoria University of Wellington - Faculty of Commerce and Administration and Saint Mary's College of California - Graduate Business Programs
Date Posted: May 23, 2010
Working Paper Series
141 downloads

Brand Valuation - A Contemporary Accounting Practices
Sumanta Dutta
Dinabandhu Andrews Institute of Technology & Management
Date Posted: May 22, 2010
Working Paper Series

Incl. Electronic Paper Does the Sarbanes-Oxley Act Promote Ethics in Corporate Governance?
Philip H. Siegel Sr. and John J. O'Shaughnessy
Florida Atlantic University and San Francisco State University - Department of Accounting
Date Posted: May 21, 2010
Working Paper Series
283 downloads

Incl. Electronic Paper Factors Influencing Auditor Switching in the European Union
Philip H. Siegel Sr., Mohsen Naser-Tavakolian and John J. O'Shaughnessy
Florida Atlantic University , San Francisco State University - Department of Accounting and San Francisco State University - Department of Accounting
Date Posted: May 21, 2010
Working Paper Series
313 downloads

Incl. Electronic Paper The Effects of Presentation Salience and Measurement Subjectivity on Nonprofessional Investors’ Fair Value Judgments
Contemporary Accounting Research, Forthcoming
Shana Clor-Proell , Chad Proell and Terry Warfield
Texas Christian University - Department of Accounting , Texas Christian University - Department of Accounting and University of Wisconsin - Wisconsin School of Business
Date Posted: May 20, 2010
Last Revised: March 27, 2013
Accepted Paper Series
460 downloads

Incl. Electronic Paper Valuation in the Pharmaceutical Industry
Kim Trottier
Simon Fraser University
Date Posted: May 20, 2010
Last Revised: June 07, 2010
Working Paper Series
237 downloads

An Analysis of Factors Influencing Asset Writedowns
Accounting and Finance, Vol. 38, pp. 157-179, 1998
Julie Cotter , Donald J. Stokes and Anne Wyatt
University of Southern Queensland , Monash University and University of Queensland
Date Posted: May 18, 2010
Accepted Paper Series

Incl. Electronic Paper Can R&D Expenditures Affect Firm Market Value? An Empirical Analysis of a Panel of European Listed Firms
Andi Duqi and Giuseppe Torluccio
University of Bologna - Department of Management and University of Bologna - Department of Management
Date Posted: May 18, 2010
Last Revised: September 19, 2010
Working Paper Series
369 downloads

The Cost and Benefits of Voluntary Disclosures by Nonprofit Organizations
Saleha Khumawala , Daniel Neely and Teresa P. Gordon
affiliation not provided to SSRN , University of Wisconsin - Milwaukee and University of Idaho
Date Posted: May 18, 2010
Working Paper Series

Incl. Electronic Paper The Reliability of Investment Property Fair Values Under IFRS
Thomas Nellessen
Handelshochschule Leipzig (HHL)
Date Posted: May 18, 2010
Last Revised: July 30, 2010
Working Paper Series
411 downloads

Who Really Matters? Revenue Implications of Stakeholder Satisfaction in a Health Insurance Company
The Accounting Review, Vol. 84, No. 6, November 2009
Clara Xiaoling Chen
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: May 18, 2010
Accepted Paper Series

Incl. Electronic Paper Main Drivers of the ECB Financial Accounts and ECB Financial Strength Over the First 11 Years
ECB Occasional Paper No. 111
Olivier Vergote , Werner Studener , Ioannis Efthymiadis and Niall Merriman
European Central Bank (ECB) , affiliation not provided to SSRN , European Central Bank and European Central Bank
Date Posted: May 17, 2010
Working Paper Series
39 downloads

Incl. Electronic Paper Relationship Networks and Earnings Informativeness: Evidence from Corruption Cases
Joseph P. H. Fan , Zengquan Li and Yong George Yang
Chinese University of Hong Kong (CUHK) - School of Accountancy , Shanghai University of Finance and Economics - School of Accountancy and Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Date Posted: May 17, 2010
Working Paper Series
161 downloads

Incl. Electronic Paper Why Don't Japanese Companies Disclose Internal Control Weakness?: Evidence from J-SOX Mandated Audits
34th Annual Congress of the European Accounting Association 2011
Kenichi Yazawa
Aoyama Gakuin University
Date Posted: May 16, 2010
Last Revised: June 21, 2011
Working Paper Series
317 downloads

Incl. Electronic Paper Fundamental Analysis and the Modelling of Normal Returns in the UK
Maria Michou and Andrew W. Stark
University of Edinburgh Business School and University of Manchester - Manchester Business School
Date Posted: May 15, 2010
Working Paper Series
184 downloads

Discussion of Ramanna and Roychowdhury (2010): Elections and Discretionary Accruals: Evidence from 2004
Journal of Accounting Research, Vol. 48, No. 2, May 2010
Wayne R. Guay
University of Pennsylvania - Accounting Department
Date Posted: May 14, 2010
Accepted Paper Series

Incl. Electronic Paper Aggregate Uncertainty and the Issuance of Management Earnings Forecasts
UIC College of Business Administration Research Paper No. 10-04
Kyonghee Kim , Shail Pandit and Charles E. Wasley
University of Missouri at Columbia , University of Illinois at Chicago and University of Rochester - Simon School of Business
Date Posted: May 13, 2010
Last Revised: July 25, 2012
Working Paper Series
287 downloads

Firm versus Partner Measures of Auditor Industry Expertise and Effects on Auditor Quality
Auditing: A Journal of Practice & Theory, Vol. forthcoming, 2011
Hsin-Yi Chi and Chen-lung Chin
National Chung Hsing University - Department of Accounting and National Chengchi University (NCCU) - Department of Accounting
Date Posted: May 12, 2010
Last Revised: January 02, 2011
Accepted Paper Series

Incl. Electronic Paper Mitigating Bank Earnings Management - The Role of Regulation and Supervision
Valeria Biurrun and Markus Rudolf
WHU Otto Beisheim Graduate School of Management and WHU Otto Beisheim Graduate School of Management
Date Posted: May 12, 2010
Last Revised: July 13, 2010
Working Paper Series
164 downloads

Incl. Electronic Paper Accruals, Corporate Actions and Stock Returns
Kirk F. McDonald and Atanu Ghosh
Fiduciary Asset Management and Fiduciary Asset Management
Date Posted: May 11, 2010
Last Revised: January 04, 2011
Working Paper Series
177 downloads

Incl. Electronic Paper Fair-Value Accounting: Defective Concepts, Wrong Methods and Serious Economic Consequences
Yuan Mingzhe
Shandong University - Department of Accounting
Date Posted: May 11, 2010
Last Revised: May 31, 2010
Working Paper Series
398 downloads

Incl. Electronic Paper Individual Accounting Faculty Research Rankings by Topical Area and Methodology
Issues in Accounting Education, Forthcoming
Jeffrey S. Pickerd , Nathaniel M. Stephens , Scott L. Summers and David A. Wood
University of Massachusetts , Utah State University - Jon M. Huntsman School of Business , Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: May 11, 2010
Last Revised: March 06, 2011
Accepted Paper Series
1523 downloads

Incl. Electronic Paper Earnings Management, Time Preferences, and Long Term Decisions
Wolfgang Schultze and Andreas Weiler
University of Augsburg and University of Augsburg
Date Posted: May 10, 2010
Last Revised: June 10, 2011
Working Paper Series
242 downloads

Incl. Electronic Paper The Italian SMEs in the Global Context: The Accountability System Role
MANAGERIAL AND ENTREPRENEURIAL DEVELOPMENTS IN THE MEDITERRANEAN AREA, D. Vrontis, Y. Weber, R. Kaufmann, S. Tarba, eds., EuroMed Press, Cyprus, 2009
Valentina Cillo , Paolo Ricci and Tiziana Landi
University of Sannio - Department of Analysis of Social and Economic Systems (DASES) , University of Sannio - Department of Analysis of Social and Economic Systems (DASES) and University of Sannio - Department of Analysis of Social and Economic Systems (DASES)
Date Posted: May 10, 2010
Last Revised: November 22, 2010
Working Paper Series
47 downloads

Incl. Electronic Paper Voluntary Disclosure Practices by Foreign Firms Cross-Listed in the United States
Ole-Kristian Hope , Tony Kang and Joung W. Kim
University of Toronto - Rotman School of Management , Oklahoma State University - School of Accounting and Nova Southeastern University - H. Wayne Huizenga School of Business & Entrepreneurship
Date Posted: May 10, 2010
Last Revised: January 14, 2013
Working Paper Series
719 downloads

Incl. Electronic Paper Estimating the Equity Risk Premium with Time-Series Forecasts of Earnings
Kristian D. Allee
Michigan State University
Date Posted: May 09, 2010
Last Revised: December 27, 2011
Working Paper Series
18 downloads

Incl. Electronic Paper The Value Relevance of Intangible Assets and the Mandatory Adoption of IFRS
Serena Morricone , Raffaele Oriani and Maurizio Sobrero
University of Lausanne - School of Economics and Business Administration (HEC-Lausanne) , Luiss Guido Carli University and University of Bologna - Department of Management
Date Posted: May 09, 2010
Working Paper Series
657 downloads

Incl. Electronic Paper Using Prototypes to Induce Experimentation and Knowledge Integration in the Development of Enabling Accounting Information
Contemporary Accounting Research, Forthcoming
Marc Wouters and Diana Roijmans
University of Twente - School of Management and Governance and University of Twente
Date Posted: May 09, 2010
Last Revised: July 25, 2010
Working Paper Series
138 downloads

Incl. Electronic Paper How Will the Billions of 'Free' Climate Change Allowances Under Cap-and-Trade Affect U.S. Companies’ Balance Sheets?
UC Davis Graduate School of Management Research Paper No. 06-10
Paul A. Griffin
University of California, Davis - Graduate School of Management
Date Posted: May 08, 2010
Last Revised: July 28, 2010
Accepted Paper Series
192 downloads

Incl. Electronic Paper The Value Relevance of the Qualified Going Concern Opinion
Emiliano Ruiz-Barbadillo , Andrés Guiral and Hiu Lam Choy
University of Cadiz , University of Alcala and Drexel University
Date Posted: May 08, 2010
Working Paper Series
230 downloads

Toyota Motor Corporation: Analyzing Financial Statements
U21Global Authentic Assessment Series No. AA-2009-023
Chinmoy Sahu
U21Global Graduate School
Date Posted: May 07, 2010
Accepted Paper Series

Incl. Electronic Paper CEO Compensation and Fair Value Accounting: Evidence from Purchase Price Allocation
Ron Shalev , Ivy Zhang and Yong Zhang
New York University (NYU) - Leonard N. Stern School of Business , University of Minnesota - Twin Cities and Hong Kong University of Science & Technology
Date Posted: May 06, 2010
Last Revised: April 11, 2011
Working Paper Series
385 downloads

Incl. Electronic Paper Conservatism and the Ohlson Model
David J. Ashton and Pengguo Wang
University of Bristol - Department of Economics and Xfi, University of Exeter
Date Posted: May 06, 2010
Last Revised: June 04, 2010
Working Paper Series
268 downloads

Incl. Electronic Paper Estimating the Equity Risk Premium with Time-Series Forecasts of Earnings
Kristian D. Allee
Michigan State University
Date Posted: May 06, 2010
Last Revised: December 27, 2011
Working Paper Series
108 downloads

Incl. Electronic Paper Financial Statement Information and Evaluation of Newly Listed High-Technology Nano Caps
Harri J. Seppanen
Aalto University School of Economics
Date Posted: May 06, 2010
Working Paper Series
54 downloads

Incl. Electronic Paper Valuation and Conservatism
David J. Ashton and Pengguo Wang
University of Bristol - Department of Economics and Xfi, University of Exeter
Date Posted: May 06, 2010
Last Revised: June 07, 2010
Working Paper Series
232 downloads

Adverse Effects of Uniform Written Reporting Standards on Accounting Practice, Education, and Research
Journal of Accounting and Public Policy, Vol. 29, No. 2, 2010
Shyam Sunder
Yale University - School of Management
Date Posted: May 05, 2010
Accepted Paper Series

Incl. Electronic Paper CEO Turnover and Retention Light: Retaining Former CEOs on the Board
Journal of Accounting Research, Vol. 48, Issue 5, December 2010
John Harry Evans III, Nandu J. Nagarajan and Jason D. Schloetzer
University of Pittsburgh - Katz Graduate School of Business , University of Pittsburgh - Katz Graduate School of Business and Georgetown University - McDonough School of Business
Date Posted: May 05, 2010
Last Revised: February 22, 2012
Accepted Paper Series
390 downloads

Incl. Electronic Paper Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting
Journal of Accounting Research, Forthcoming
George Serafeim
Harvard University - Harvard Business School
Date Posted: May 05, 2010
Last Revised: January 09, 2011
Accepted Paper Series
223 downloads

IFRS and the Accounting Consensus
Accounting Horizons, Vol. 23, No. 1, 2009
Shyam Sunder
Yale University - School of Management
Date Posted: May 05, 2010
Accepted Paper Series

Incl. Electronic Paper Earnings Management Contagion in Multinational Corporations
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: May 04, 2010
Last Revised: May 11, 2010
Working Paper Series
295 downloads

Incl. Electronic Paper Information Externalities Along the Supply Chain: The Economic Determinants of Suppliers’ Stock Price Reaction to Their Customers’ Earnings Announcements
AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper, UIC College of Business Administration Research Paper No. 10-09
Shail Pandit , Charles E. Wasley and Tzachi Zach
University of Illinois at Chicago , University of Rochester - Simon School of Business and Ohio State University (OSU) - Fisher College of Business
Date Posted: May 04, 2010
Last Revised: January 16, 2011
Working Paper Series
498 downloads

The Effects of a Supervisor’s Active Intervention in Subordinates’ Judgments, Directional Goals, and Perceived Technical Knowledge Advantage on Audit Team Judgments
Accounting Review, Volume 85, No. 5, pp. 1763-1787, September 2010
Mark E. Peecher , M. David Piercey , Jay Rich and Richard M. Tubbs
University of Illinois College of Law , University of Massachusetts at Amherst , Illinois State University - College of Business and University of Iowa - Department of Accounting
Date Posted: May 04, 2010
Last Revised: January 27, 2011
Accepted Paper Series


 

1 2 3 4 ... Last | Next >


 

© 2013 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright
This page was processed by apollo6 in 3.985 seconds