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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,893
Full Text Papers: 394,225
Authors: 226,992
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  Last 12 months:
69,000

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To date: 66,032,494
Last 12 months: 11,186,902
Last 30 days: 1,033,309

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238,981
Total References: 8,480,523
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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
5,296,499 Total downloads
Showing Papers 2,451 - 2,500 of 13,030
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Incl. Electronic Paper 'All in the Family': Earnings Management Through Non-Listed Subsidiaries
Massimiliano Bonacchi , Fabrizio Cipollini and Paul Zarowin
University Parthenope , Universita di Firenze, Dipartimento di Statistica and New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: May 08, 2013
Working Paper Series
54 downloads

Incl. Electronic Paper 'Benchmark Beating' as Evidence of Earnings Management: Review of the Literature
Ahsan Habib
Lincoln University - Accounting Group
Date Posted: January 10, 2006
Working Paper Series
850 downloads

Incl. Electronic Paper 'Cost Of Capital' in Residual Income for Performance Evaluation
Sauder School of Business Working Paper
Peter O. Christensen , Gerald A. Feltham and Martin Guohai Wu
Aarhus University - Department of Economics and Business , University of British Columbia and University of Illinois at Urbana-Champaign
Date Posted: July 11, 2000
Working Paper Series
2393 downloads

Incl. Fee Electronic Paper 'Facilitating' Globalization Processes: Financial Technologies and the World Bank
Accounting Forum, Vol. 26, pp. 271-290, 2002
Dean Neu , Elizabeth Ocampo Gomez , Omar Garcia Ponce de Leon and Margarita Flores Zepeda
University of Calgary - Haskayne School of Business , University of Alberta , Universidad Autonoma del Estado de Morelos and Universidad Autonoma del Estado de Morelos
Date Posted: January 12, 2003
Accepted Paper Series
27 downloads

Incl. Electronic Paper 'Irrelevant' Costs in Healthcare: A Population Study of the Treatment of Schizophrenia in the Province of Manitoba
Robert Biscontri and Silvia Alessi-Severini
University of Manitoba - Asper School of Business and University of Manitoba - Faculty of Pharmacy
Date Posted: January 17, 2012
Working Paper Series
14 downloads

Incl. Electronic Paper 'Optimism' Vs 'Big Bath' Accounting - A Regulatory Dilemma in Chinese Financial Reporting Practices
CHUN JIANG
New England Business School, University of New England
Date Posted: August 07, 2006
Working Paper Series
581 downloads

'Order Effects' Revisited: The Importance of Chronology
Auditing: A Journal of Practice & Theory, Vol. 25, No. 1, pp. 69-83, May 2006
Michael Favere-Marchesi
Simon Fraser University (SFU) - Accounting Area
Date Posted: May 15, 2006
Accepted Paper Series

'Political' Lobbying of Proposed Standards: A Challenge to the IASB
Accounting Horizons, March 2002
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Date Posted: January 18, 2002
Accepted Paper Series

Incl. Electronic Paper 'Preparing' the Equity Market for Adverse Corporate Events: A Theoretical Analysis of Firms Cutting Dividends
Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Thomas J. Chemmanur and Xuan Tian
Boston College - Carroll School of Management and Indiana University - Kelley School of Business
Date Posted: March 17, 2008
Last Revised: July 28, 2011
Working Paper Series
322 downloads

Incl. Electronic Paper 'Price-Levels' Regressions: 'Scale Effect' or 'Distribution Effect'?
Pascual Garrido Miralles and Pablo J. Vazquez Veira
University of Alicante-Finance & Accounting and University of Alicante - Finance & Accounting
Date Posted: November 21, 2005
Last Revised: September 12, 2010
Working Paper Series
132 downloads

Incl. Fee Electronic Paper 'Revenue Accounting' in the Age of E-Commerce: A Framework for Conceptual, Analytical, and Exchange Rate Considerations
Journal of International Financial Management and Accounting, Vol. 13, pp. 32-72, 2002
Jonathan C. Glover and Yuji Ijiri
Carnegie Mellon University - David A. Tepper School of Business and Carnegie Mellon University
Date Posted: April 25, 2002
Accepted Paper Series
27 downloads

Incl. Electronic Paper 'Revenue Accounting' in the Age of E-Commerce: Exploring Its Conceptual and Analytical Frameworks
GSIA 2000-21
Jonathan C. Glover and Yuji Ijiri
Carnegie Mellon University - David A. Tepper School of Business and Carnegie Mellon University
Date Posted: June 27, 2000
Working Paper Series
1428 downloads

'Secondary Evasion' and the Earned Income Tax Credit
Journal of the American Taxation Association, Vol. 27, No. 2, Fall 2005
Andrew Schmidt and Edward M. Werner
North Carolina State University and Drexel University - Bennett S. LeBow College of Business
Date Posted: April 24, 2006
Accepted Paper Series

Incl. Electronic Paper 'Secondary Evasion' and the Earned Income Tax Credit
Andrew Schmidt and Edward M. Werner
North Carolina State University and Drexel University - Bennett S. LeBow College of Business
Date Posted: November 19, 2003
Working Paper Series
187 downloads

Incl. Fee Electronic Paper 'Shopping Around' for Accounting Practices: The Financial Statement Presentation of French Groups
Abacus, Vol. 39, No. 1, pp. 42-65, 2003
Yuan Ding , Michael Tenenhaus and Hervé Stolowy
China Europe International Business School (CEIBS) , HEC Paris (Groupe HEC) - Economics & Decision Sciences and HEC Paris (Groupe HEC) - Accounting and Management Control Department
Date Posted: August 07, 2003
Accepted Paper Series
28 downloads

Incl. Electronic Paper 'Triple Bottom Line' as 'Sustainable Corporate Performance': A Proposition for the Future
Sustainability, Vol. 2, pp. 1345-1360, 2010
Hasan Fauzi , Goran Svensson and Azhar Abdul Rahman
Sebelas Maret University , Oslo School of Management, Norway and Universiti Utara Malaysia
Date Posted: October 24, 2009
Last Revised: May 05, 2013
Accepted Paper Series
328 downloads

Incl. Electronic Paper 'True and Fair' as the Moral Compass of Financial Reporting
Shyam Sunder
Yale University - School of Management
Date Posted: October 21, 2009
Last Revised: August 23, 2011
Working Paper Series
272 downloads

'True and Fair' as the Moral Compass of Financial Reporting
RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING, Vol. 14, pp. 3-11, Cynthia Jeffrey, ed., Emerald Group Publishing Limited, 2009
Shyam Sunder
Yale University - School of Management
Date Posted: August 16, 2011
Accepted Paper Series

Incl. Electronic Paper 'Two Big' or Not 'Two Big'? - The Consequences of Appointing Two Big 4 Auditors on Audit Pricing in a Joint Audit Setting
Sophie Audousset-Coulier
Concordia University, Quebec - John Molson School of Business
Date Posted: June 14, 2012
Last Revised: September 27, 2012
Working Paper Series
92 downloads

Incl. Electronic Paper 'Whistle Blowing' Regulation and Accounting Standards En-forcement in Germany and Europe - An Economic Perspective
Humboldt University Business and Economics Discussion Paper No. 29
Matthias Schmidt
Leipzig University, Chair of Financial Accounting and Auditing
Date Posted: September 08, 2003
Working Paper Series
510 downloads

'Whistle Blowing' Regulation and Accounting Standards Enforcement in Germany and Europe - An Economic Perspective
International Review of Law and Economics, Vol. 25
Matthias Schmidt
Leipzig University, Chair of Financial Accounting and Auditing
Date Posted: July 25, 2005
Accepted Paper Series

(Monograph) Studies in Accounting Research #33, Empirical Research in Auditor Litigation: Considerations and Data
Studies in Accounting Research, Number 33
Zoe-Vonna Palmrose
University of Southern California
Date Posted: April 16, 2001
Accepted Paper Series

Incl. Electronic Paper 100 Questions (and Answers) About IFRS
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: January 25, 2010
Last Revised: March 05, 2012
Working Paper Series
3206 downloads

Incl. Electronic Paper 14-Week Quarters
Rick Johnston , Andrew J. Leone , Sundaresh Ramnath and Ya-wen Yang
Purdue University - Department of Accounting , University of Miami , University of Miami - Department of Accounting and Wake Forest University
Date Posted: January 16, 2009
Last Revised: January 09, 2011
Working Paper Series
139 downloads

Incl. Electronic Paper 14-Week Quarters
Rick Johnston , Andrew J. Leone , Sundaresh Ramnath and Ya-wen Yang
Purdue University - Department of Accounting , University of Miami , University of Miami - Department of Accounting and Wake Forest University
Date Posted: August 29, 2009
Working Paper Series
49 downloads

Incl. Electronic Paper 20-F Filers and SEC Proposed Changes: Some Evidence of a US Home GAAP Preference
Marlene Plumlee and David Plumlee
University of Utah - School of Accounting and University of Utah - David Eccles School of Business
Date Posted: October 03, 2007
Working Paper Series
284 downloads

20-F Reconciliations and Investors' Perceptions of Risk and Financial Performance
Undated
James J. Maroney and Ciaran Ohogartaigh
Northeastern University - D’Amore-McKim School of Business and Dublin City University Business School
Date Posted: August 27, 2002
Working Paper Series

Incl. Electronic Paper 2008 Federal Tax Update
Samuel A. Donaldson
Georgia State University College of Law
Date Posted: October 28, 2008
Working Paper Series
608 downloads

Incl. Electronic Paper 2009 Federal Tax Update
Samuel A. Donaldson
Georgia State University College of Law
Date Posted: October 13, 2009
Working Paper Series
675 downloads

Incl. Electronic Paper 2010 Federal Tax Update
Samuel A. Donaldson
Georgia State University College of Law
Date Posted: November 28, 2010
Working Paper Series
998 downloads

Incl. Electronic Paper 2011 Federal Tax Update
University of Washington School of Law Research Paper No. 2011-28
Samuel A. Donaldson
Georgia State University College of Law
Date Posted: November 02, 2011
Last Revised: August 27, 2012
Working Paper Series
692 downloads

20th Century Textbook Budgetary Discourse: Formalisation, Normalisation and Rebuttal in an Anglo-Saxon Environment
European Accounting Review, Vol. 11, No.2, July 2002
Lee D. Parker
University of South Australia - School of Commerce
Date Posted: July 01, 2002
Accepted Paper Series

Incl. Electronic Paper A 'Friend and Advisor': Management, Auditors, and Confidence in Germany's Credit Cooperatives, 1889-1914
Yale Economic Growth Center Discussion Paper No. 824
Timothy W. Guinnane
Yale University - Department of Economics
Date Posted: June 28, 2001
Working Paper Series
299 downloads

Incl. Electronic Paper A Balancing Act? The Implications of Mixed Strategies for Performance Measurement System Design
Henri C. Dekker , Tom Groot and Martijn Schoute
VU University Amsterdam - Department of Accounting , VU University Amsterdam - Amsterdam Research Center in Accounting and VU University Amsterdam - Department of Accounting
Date Posted: February 15, 2007
Last Revised: January 28, 2013
Working Paper Series
647 downloads

Incl. Electronic Paper A Baudrillarian View of Accounting Goodwill
Review of Business & Finance Studies, v. 4 (1) p. 95-105, 2013
Syaiful Anwar and Diah Hari Suryaningrum
Universitas Pembangunan Nasional “Veteran” Jawa Timur and Universitas Pembangunan Nasional Veteran Jawa Timur
Date Posted: January 28, 2013
Accepted Paper Series
44 downloads

Incl. Electronic Paper A Bayesian Framework for Combining Valuation Estimates
Review of Quantitative Finance and Accounting, Vol. 30, No. 3, pp. 339-354, 2008
Kenton K. Yee
Mellon Capital Management
Date Posted: July 19, 2007
Last Revised: November 06, 2008
Accepted Paper Series
473 downloads

A Behavioral Model of Decisions to Accrue and Disclose Environmental Liabilities
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Stephanie M. Weidman , Anthony P. Curatola and Frank Linnehan
Rowan University - Accounting & Finance , Drexel University - Department of Accounting and Tax and Drexel University - Organization Sciences
Date Posted: April 06, 2004
Working Paper Series

Incl. Electronic Paper A Better Measure of Institutional Informed Trading
Hui Guo and Buhui Qiu
University of Cincinnati - Department of Finance - Real Estate and Erasmus University - Rotterdam School of Management
Date Posted: December 14, 2012
Working Paper Series
59 downloads

Incl. Electronic Paper A Bidimensional Approach to Mortality Risk
Cass Business School Research Paper
Enrico Biffis and Pietro Millossovich
Imperial College Business School and City University London - Sir John Cass Business School
Date Posted: January 12, 2005
Working Paper Series
273 downloads

A Big-4 Firm’s Use of Information Technology to Control the Audit Process: How an Audit Support System is Changing Auditor Behavior
Contemporary Accounting Research, Forthcoming
Carlin Dowling and Stewart A. Leech
University of Melbourne - Department of Accounting and University of Melbourne - Department of Accounting and Business Information Systems
Date Posted: September 27, 2012
Accepted Paper Series

Incl. Electronic Paper A Blind Spot of Banking Regulation: Level 3 Valuation and Basel Risk Capital
Markus Glaser , Ulf Mohrmann and Jan Riepe
Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management) , University of Konstanz - Department of Economics and Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
Date Posted: April 10, 2013
Last Revised: April 23, 2013
Working Paper Series
59 downloads

Incl. Electronic Paper A Bold Move or Biting off More than They Can Chew: Examining the Performance of Small Acquirers
Nancy Harp , Kevin Kim and Derek Oler
Clemson University , Texas Tech University and Texas Tech University - Rawls College of Business
Date Posted: August 22, 2012
Last Revised: May 02, 2013
Working Paper Series
29 downloads

Incl. Electronic Paper A Brief History of Decision-Making Research in Accounting
Jörn Sebastian Basel
Kalaidos Research Zurich
Date Posted: April 05, 2013
Last Revised: April 11, 2013
Working Paper Series
113 downloads

Incl. Electronic Paper A Broad Analysis of United States Generally Accepted Accounting Principles and the Malaysian Accounting Standards Board Approved Accounting Standards
International Journal of Business, Vol. 8, No. 1, 2003
Takiah Mohammed Iskandar , David C. Yang , Norman Mohammed Saleh and Terry Gregson
National University of Malaysia - School of Accounting , University of Hawaii at Manoa - School of Accountancy , National University of Malaysia - School of Accounting and University of Hawaii at Manoa - School of Accountancy
Date Posted: September 19, 2003
Accepted Paper Series
580 downloads

Incl. Electronic Paper A Business and Entity Environment Risk Analysis to Plan an External Audit Engagement of Energy Industry: Evidence from New Zealand
MAA Mahbubul Islam
Eastern Institute of Technology, New Zealand
Date Posted: March 31, 2013
Last Revised: April 03, 2013
Working Paper Series
52 downloads

A Calibrated Reasoning Model for Early Warning of Bank Failures
Ram S. Sriram and Sumit Sarkar
Georgia State University and University of Texas at Dallas - Department of Information Systems & Operations Management
Date Posted: January 05, 1998
Working Paper Series

Incl. Electronic Paper A Case Based Analysis of Impairment Decision Making
Journal of Law and Financial Management, Vol. 7, No. 2, pp. 36-42, December 2008
Nigel Finch
The University of Sydney Business School
Date Posted: December 12, 2009
Accepted Paper Series
114 downloads

Incl. Electronic Paper A Case for Persistence in the Disclosure Obligation
Journal of Applied Research in Accounting and Finance, Vol. 6, No. 2, pp. 16-27, 2011
Josephine Coffey
affiliation not provided to SSRN
Date Posted: January 16, 2012
Accepted Paper Series
83 downloads

Incl. Electronic Paper A Case of Academic Misconduct: Does Self-Interest Rule?
CAAA Annual Conference 2010
Joanne C. Jones and Gary Spraakman
York University and York University
Date Posted: January 10, 2010
Last Revised: May 31, 2010
Working Paper Series
119 downloads

Incl. Electronic Paper A Case Study of Voluntary Disclosure by Chinese Enterprises
Asian Journal of Finance & Accounting, Vol. 1, No. 2, 2009
Chun Yip Yuen , Ming Liu , Xu Zhang and Chan Lu
University of Macau - Faculty of Business Administration , Hong Kong Baptist University (HKBU) - Department of Accounting & Law , University of Macau and University of Macau
Date Posted: July 25, 2011
Accepted Paper Series
117 downloads


 

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