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SSRN eLibrary Statistics:

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Abstracts: 484,173
Full Text Papers: 393,564
Authors: 226,645
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68,973

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To date: 65,885,359
Last 12 months: 11,172,224
Last 30 days: 1,065,087

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5,722,240
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  Footnotes:
77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M4
5,289,163 Total downloads
Showing Papers 241 - 290 of 13,017
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Incl. Electronic Paper A Narrative Inquiry of the Inchoate Ethical Risks of Forensic Accounting Experts Under Amended Rule 26 Communications
James A. DiGabriele
Montclair State University
Date Posted: January 14, 2012
Last Revised: January 15, 2012
Working Paper Series
103 downloads

Incl. Electronic Paper A New Approach in Strategic Performance Management in NGOs: The Balanced Scorecard (STK'larin Stratejik Performans Yönetiminde Yeni Bir Yaklasim: Performans Karnesi)
Journal of Civil Society (Sivil Toplum Dergisi), Vol. 4, No. 15, pp. 103-117, 2006
Ali COSKUN
Fatih University
Date Posted: April 13, 2007
Accepted Paper Series
1173 downloads

Incl. Electronic Paper A New Approach to Predicting Analyst Forecast Errors: Do Investors Overweight Analyst Forecasts?
Journal of Financial Economics (JFE), Forthcoming
Eric C. So
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: February 23, 2011
Last Revised: June 14, 2012
Accepted Paper Series
680 downloads

Incl. Electronic Paper A New Approach to Stock Valuation: Continuous Time Abnormal Earnings Model
Yuan Mingzhe
Shandong University - Department of Accounting
Date Posted: November 16, 2008
Working Paper Series
242 downloads

Incl. Electronic Paper A New Improvement to the Ohlson (1995) Model: Empirical Evidence from Japan
Koji Ota
Musashi University - Department of Finance
Date Posted: October 13, 2000
Working Paper Series
860 downloads

A New Look at the Determinants of the Management Advisory Service Purchase Decision
Gary Kleinman and Dan Palmon
New Jersey Institute of Technology and Rutgers, The State University of New Jersey - Accounting & Information Systems
Date Posted: January 13, 1997
Working Paper Series

Incl. Electronic Paper A New Measure for Shareholder Value Creation and the Performance of Mergers and Acquisitions
Julie Lei Zhu
Boston University - School of Management
Date Posted: December 07, 2011
Working Paper Series
227 downloads

Incl. Electronic Paper A New Measure of Accounting Quality*
Paul Hribar , Todd D. Kravet and Ryan J. Wilson
University of Iowa - Henry B. Tippie College of Business , University of Texas at Dallas - School of Management and University of Iowa - Henry B. Tippie College of Business
Date Posted: October 14, 2008
Last Revised: June 28, 2010
Working Paper Series
3017 downloads

A New Measure of Earnings Forecast Uncertainty
Journal of Accounting & Economics (JAE), 53(1-2), 21-33
Xuguang Simon Sheng and Maya Thevenot
American University and Florida Atlantic University
Date Posted: November 04, 2011
Last Revised: October 23, 2012
Accepted Paper Series

Incl. Electronic Paper A New Measure of Earnings Forecast Uncertainty: Theory and Evidence
Xuguang Simon Sheng and Maya Thevenot
American University and Florida Atlantic University
Date Posted: August 28, 2010
Last Revised: October 22, 2010
Working Paper Series
201 downloads

Incl. Electronic Paper A New Measure of Equity Duration: The Duration-Based Explanation of the Value Premium Revisited
David Schröder and Florian Esterer
University of London - Birkbeck College and MainFirst Schweiz AG
Date Posted: September 17, 2012
Last Revised: May 18, 2013
Working Paper Series
65 downloads

Incl. Electronic Paper A New Method for Ranking Academic Journals in Accounting and Finance
University of Stirling Accounting, Finance and Law Working Paper No. 01/2005
Vivien A. Beattie and Alan Goodacre
University of Glasgow - Department of Accounting and Finance and University of Stirling - Department of Accounting and Finance
Date Posted: April 05, 2005
Working Paper Series
2339 downloads

Incl. Electronic Paper A New Model for Inflation Accounting
Alexandru Tugui Jr.
Al. I. Cuza University
Date Posted: September 27, 2005
Working Paper Series
1657 downloads

Incl. Electronic Paper A New Paradigm for Employee Stock Options and EPS Calculation

Joel Jameson
affiliation not provided to SSRN
Date Posted: May 10, 2005
Working Paper Series
403 downloads

Incl. Electronic Paper A New Product for the State Corporation Law Market: Audit Committee Certifications
Berkeley Business Law Journal, Vol. 1, 2004, Boston College Law School Research Paper No. 33
Lawrence A. Cunningham
George Washington University Law School
Date Posted: March 29, 2004
Accepted Paper Series
552 downloads

Incl. Electronic Paper A New Value-to-Price Anomaly and the Idiosyncratic Risk
Lee-Seok Hwang and Byungcherl Charlie Sohn
Seoul National University - College of Business Administration and City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: November 01, 2009
Last Revised: January 27, 2011
Working Paper Series
191 downloads

A Note on Analysts' Earnings Forecast Errors Distribution
Journal of Accounting & Economics, Vol. 36, No. 1-3, pp. 147-164, December 2003
Daniel A. Cohen and Thomas Z. Lys
University of Texas at Dallas - Naveen Jindal School of Management and Northwestern University - Kellogg School of Management
Date Posted: January 07, 2004
Accepted Paper Series

Incl. Electronic Paper A Note on Analysts' Earnings Forecast Errors Distribution
JAE Boston Conference October 2002
Daniel A. Cohen and Thomas Z. Lys
University of Texas at Dallas - Naveen Jindal School of Management and Northwestern University - Kellogg School of Management
Date Posted: November 21, 2003
Working Paper Series
560 downloads

Incl. Electronic Paper A Note on Bundling Budgets to Achieve Management Control
Fisher College of Business Working Paper No. 1495192
Anthony D. Nikias , Steven T. Schwartz and Richard A. Young
Keimyung University , SUNY at Binghamton - School of Management and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: October 28, 2009
Last Revised: July 29, 2010
Working Paper Series
231 downloads

A Note on Cost Stickiness: Some International Comparisons
Management Accounting Research, Vol. 17, 2006, Cass Business School Research Paper
Michael E. Steliaros , Dylan C. Thomas and Kenneth Calleja
Merrill Lynch & Co. , Swansea University - Department of Business & Economics and Goldman Sachs International, London
Date Posted: February 28, 2006
Accepted Paper Series

Incl. Electronic Paper A Note on Information and the Cost of Capital: The Easley-O’Hara (2004) Model with Endogenous Information Acquisition
Australian Journal of Management, April 2011
Greg Clinch and Brett Lombardi
University of Melbourne - Department of Accounting and University of Melbourne - Department of Accounting & Business Information Systems
Date Posted: December 14, 2010
Last Revised: January 25, 2011
Accepted Paper Series
63 downloads

A Note on Optimal Cost Driver Selection in ABC
Management Accounting Research, Vol. 12, No 2, 2001
Carsten Homburg
University of Cologne
Date Posted: May 28, 2001
Accepted Paper Series

A Note on Pre-Sarbanes-Oxley Act Users' and Auditors' Perceptions of a Limitations Paragraph in the Auditor's Internal Control Report
Research in Accounting Regulation, Vol. 18, 2005
Benjamin P. Foster , Guy M. McClain and Trimbak Shastri
University of Louisville - College of Business and Public Administration , Millsaps College and University of Louisville - Department of Accountancy
Date Posted: November 03, 2005
Accepted Paper Series

A Note on the Interaction Effects of Non-Financial Measures of Performance
Management Accounting Research, Vol. 14, No. 4, December 2003
Krishnamurthy Surysekar
Florida International University (FIU) - School of Accounting
Date Posted: November 07, 2003
Accepted Paper Series

Incl. Electronic Paper A Note on the Persistence of Residual Income
Joachim Landstrom
Lancaster University
Date Posted: June 15, 2011
Working Paper Series
68 downloads

Incl. Electronic Paper A Note on the Properties of Aggregate Evaluation of Budget Proposals
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Steven Schwartz , Austin Sudbury and Richard A. Young
SUNY at Binghamton - School of Management , affiliation not provided to SSRN and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: August 13, 2011
Last Revised: August 15, 2011
Working Paper Series
116 downloads

Incl. Electronic Paper A Note on the Time Series Measure of Conservatism
CESifo Working Paper Series No. 2968
Sebastian Brauer and Frank Westermann
Institute of Empirical Economic Research, University of Osnabrueck and University of Osnabrueck - Department of Economics
Date Posted: March 23, 2010
Working Paper Series
142 downloads

Incl. Electronic Paper A Note on the Weighted Average Cost of Capital WACC
Revista de Administração Mackenzie (RAM), Vol. 10, No. 6, November-December 2009,
Ignacio Velez-Pareja and Joseph Tham
Master Consultores and Duke University - Duke Center for International Development in the Sanford School of Public Policy
Date Posted: February 08, 2001
Last Revised: October 25, 2012
Accepted Paper Series
7889 downloads

Incl. Electronic Paper A Note on the Weighted Average Cost of Capital WACC (Nota Sobre El Costo Promedio De Capital)
Monografías No 62, Serie de Finanzas, La medición del valor y del costo de capital en la empresa, Facultad de Administración de la Universidad de los Andes, July 2002, pp. 61-98,
Ignacio Velez-Pareja and Joseph Tham
Master Consultores and Duke University - Duke Center for International Development in the Sanford School of Public Policy
Date Posted: August 10, 2001
Last Revised: October 22, 2012
Accepted Paper Series
3170 downloads

A Note on Work-related Values, Budget Emphasis and Managers' Organizational Commitment
Management Accounting Research, Vol. 14, No. 4, December 2003
Nava Subramaniam and Lokman Mia
Griffith University - School of Accounting and Finance - Gold Coast Campus and Griffith University - School of Accounting and Finance - Gold Coast Campus
Date Posted: October 30, 2003
Accepted Paper Series

Incl. Electronic Paper A Note on, and a Tale About, Flexible Budgeting
Darden Case No. UVA-C-2156
Mark E. Haskins
University of Virginia (UVA) - Darden School of Business
Date Posted: June 09, 2009
Working Paper Series
129 downloads

A Past as Participants Knew It: Piece Rates, Time Study, Standard Costs, and New Technology in the U.S. Men's Tailored Clothing Industry
MANAGEMENT ACCOUNTING RESEARCH, Vol 7, No 3, September 1996
Thomas Tyson
St. John Fisher College
Date Posted: August 21, 1996
Accepted Paper Series

Incl. Electronic Paper A Performance Comparison of Strategic Transfer Pricing and Tidy Cost Allocations in Presence of Product Market Competition and Congestion Costs
Robert F. Göx
University of Zurich - Department of Business Administration (IBW)
Date Posted: February 23, 1999
Working Paper Series
948 downloads

A Perspective on Asymmetric Information, Incentives and Intrafirm Resource Allocation
Management Science, Forthcoming
Madhav V. Rajan and Stefan J. Reichelstein
Stanford Graduate School of Business and Stanford University - Stanford Graduate School of Business
Date Posted: July 19, 2004
Accepted Paper Series

Incl. Electronic Paper A Perspective on Communication During Induction
Baitshepi Tebogo
Institute of Development Management
Date Posted: April 09, 2011
Last Revised: June 15, 2011
Working Paper Series
32 downloads

A Perspective on the Canadian Accounting Standards Board Exposure Draft on GAAP for Private Enterprises
Accounting Horizons, Forthcoming
Karim Jamal , Robert J. Bloomfield , Theodore E. Christensen , Robert H. Colson , Stephen R. Moehrle , Stephen H. Penman , Gary Previts , James A. Ohlson , Thomas L. Stober , Shyam Sunder and Ross L. Watts
University of Alberta - Department of Accounting, Operations & Information Systems , Cornell University - Samuel Curtis Johnson Graduate School of Management , Brigham Young University - Marriott School of Management , Grant Thornton LLP , University of Missouri at Saint Louis - Accounting Area , Columbia University - Department of Accounting , Case Western Reserve University - Department of Accountancy , New York University (NYU) - Leonard N. Stern School of Business , University of Notre Dame - Department of Accountancy , Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: August 25, 2009
Accepted Paper Series

Incl. Electronic Paper A Perspective on the SEC's Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) Without Reconciliation to U.S. GAAP
Shyam Sunder , George J. Benston , Karim Jamal , Douglas R. Carmichael , Theodore E. Christensen , Robert H. Colson , Stephen R. Moehrle , Shivaram Rajgopal , Thomas L. Stober and Ross L. Watts
Yale University - School of Management , Emory University - Department of Accounting , University of Alberta - Department of Accounting, Operations & Information Systems , City University of New York (CUNY) - Stan Ross Department of Accountancy , Brigham Young University - Marriott School of Management , Grant Thornton LLP , University of Missouri at Saint Louis - Accounting Area , Emory University - Goizueta Business School , University of Notre Dame - Department of Accountancy and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: October 11, 2007
Working Paper Series
1051 downloads

Incl. Electronic Paper A Political Economy Approach to Regulated Australian Information Disclosures
Business Ethics: A European Review, Vol. 18, No. 2, pp. 192-208, 2009
James Guthrie and Matthew Haigh
Macquarie University - Department of Accounting and Finance and affiliation not provided to SSRN
Date Posted: January 23, 2011
Accepted Paper Series
4 downloads

A Political Economy of Accounting Standard Setting
Journal of Management and Governance, Vol. 14, No. 4, pp. 277-295
Roland Koenigsgruber
Vrije Universiteit Amsterdam
Date Posted: May 28, 2009
Last Revised: November 15, 2010
Accepted Paper Series

Incl. Electronic Paper A Political-Economic Analysis of Auditor Reporting and Auditor Switches
Review of Accounting Studies, Vol. 11, No. 1, 2006
K. Hung Chan , Kenny Lin and Phyllis L.L. Mo
University of California, Riverside , Lingnan University and Lingnan University
Date Posted: December 27, 2005
Accepted Paper Series
269 downloads

A Portrait of the Spanish Accounting Community
Oriol Amat , John Blake , Catherine Gowthorpe , Soledad Moya Gutiérrez and Ester Oliveras
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences , affiliation not provided to SSRN , Oxford Brookes University - Business School , Universitat Pompeu Fabra and Universitat Pompeu Fabra - Faculty of Economic and Business Sciences
Date Posted: September 27, 1998
Working Paper Series

A Positive Model for Corporate Governance
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Manuel A. Tipgos and Thomas J. Keefe
Indiana University Southeast and Indiana University Southeast
Date Posted: April 06, 2004
Working Paper Series

A Positive Model of Earnings Forecasts: Top Down versus Bottom Up
Journal of Business, Vol. 75, No. 1, January 2002
Masako N. Darrough and Thomas Russell
City University of New York - Baruch College - Stan Ross Department of Accountancy and Santa Clara University - Department of Economics
Date Posted: February 17, 2002
Accepted Paper Series

Incl. Electronic Paper A Positive Model of Earnings Forecasts: Top Down versus Bottom Up
Masako N. Darrough and Thomas Russell
City University of New York - Baruch College - Stan Ross Department of Accountancy and Santa Clara University - Department of Economics
Date Posted: September 16, 2000
Working Paper Series
610 downloads

Incl. Fee Electronic Paper A Possible Economic Rationale for Straight-Line Depreciation
Abacus, Vol. 38, No. 1, pp. 91-120, 2002
Christopher D. Green , John D. Grinyer and Rosa Michaelson
University of Dundee - Department of Accountancy & Business Finance , University of Dundee - Department of Accountancy & Business Finance and University of Dundee - Department of Accountancy & Business Finance
Date Posted: April 24, 2002
Accepted Paper Series
16 downloads

Incl. Electronic Paper A Powerpoint Presentation and Ancillary Materials to Accompany Davila, Epstein and Shelton's Making Innovation Work
Jennifer Blaskovich
University of Nebraska at Omaha
Date Posted: August 06, 2009
Working Paper Series
179 downloads

Incl. Electronic Paper A Practical Guide for Consistency in Valuation: Cash Flows, Terminal Value and Cost of Capital
Ignacio Velez-Pareja and Antonio Burbano-Perez
Master Consultores and Universidad de los Andes - Business School
Date Posted: December 09, 2003
Working Paper Series
2650 downloads

Incl. Electronic Paper A Prescription to Retire the Rhetoric of 'Principles-Based Systems' in Corporate Law, Securities Regulation and Accounting
Boston College Law School Research Paper No. 127, Vanderbilt Law Review, Vol. 60, October-November 2007
Lawrence A. Cunningham
George Washington University Law School
Date Posted: March 13, 2007
Accepted Paper Series
1065 downloads

A Principal-Agent Perspective on ERP Implementation Decisions - An Empirical Analysis Based on Chinese Listed Companies
Jidong Zhang , Liyan Wang , Qing Liao and Longhua Yang
Beijing International Studies University , Peking University - Guang Hua School of Management , Ball State University and affiliation not provided to SSRN
Date Posted: July 20, 2007
Last Revised: June 25, 2010
Working Paper Series

Incl. Electronic Paper A Probability Model for Earnings Restatement
Colorado College Working Paper No. 2012-05
Abdoulaye Dabo and Judith A. Laux
Colorado College - Department of Economics and Business and Colorado College - Department of Economics and Business
Date Posted: May 15, 2012
Working Paper Series
133 downloads


 

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