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SSRN eLibrary Statistics:

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Abstracts: 484,216
Full Text Papers: 393,599
Authors: 226,660
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  Last 12 months: 		68,900

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Last 12 months: 11,175,670
Last 30 days: 1,053,335

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SSRN eLibrary Search Results
JEL Code: M4
5,290,325 Total downloads
Showing Papers 2,501 - 2,550 of 13,018
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Incl. Electronic Paper The Value of Verification in Debt Financing: Evidence from Private U.S. Firms
Journal of Accounting Research, Forthcoming, Chicago Booth Accounting Research Paper
Michael Minnis
University of Chicago - Booth School of Business
Date Posted: February 01, 2011
Accepted Paper Series
437 downloads

Incl. Electronic Paper Distilling the Reserve for Uncertain Tax Positions: The Revealing Case of Black Liquor
 John R. Robinson , Bridget Stomberg and Lisa De Simone
University of Texas at Austin , University of Texas at Austin and University of Texas at Austin - Department of Accounting
Date Posted: January 31, 2011
Last Revised: March 20, 2012
Working Paper Series
87 downloads

Incl. Electronic Paper Environmental Reporting and Its Relation to Corporate Environmental Performance
Abacus, Vol. 47, No. 1, 2011
 Peter Clarkson , Michael Overell and Larelle Law Chapple
University of Queensland - Business School , affiliation not provided to SSRN and QUT School of Business
Date Posted: January 31, 2011
Accepted Paper Series
163 downloads

Incl. Electronic Paper Discussion of the Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms
 Gavin Cassar
INSEAD
Date Posted: January 29, 2011
Last Revised: November 16, 2011
Working Paper Series
134 downloads

Incl. Electronic Paper Earnings Management in the UK: Managerial Share Ownership, Minority Shareholder Protection and Discretionary Accruals
 Sebastian Bos , Andrew Pendleton and Steve Toms
University of York (UK) - The York Management School , University of York (UK) and University of Leeds - Leeds University Business School (LUBS)
Date Posted: January 28, 2011
Last Revised: April 21, 2013
Working Paper Series
343 downloads

Incl. Electronic Paper Empirical Evidence on Repeat Restatement Firms
 Rebecca Files , Nathan Y. Sharp and Anne Thompson
University of Texas at Dallas , Texas A&M University (TAMU) - Department of Accounting and University of Illinois at Urbana-Champaign
Date Posted: January 27, 2011
Last Revised: May 13, 2013
Working Paper Series
343 downloads

Client Risk Factors and Audit Resource Allocation Decisions
Abacus, Vol. 47, No. 1, pp. 85-108, 2011
 Hironori Fukukawa , Theodore J. Mock and Arnold Wright
Hitotsubashi University - Graduate School of Commerce and Management , University of Southern California and Northeastern University - Accounting Area
Date Posted: January 27, 2011
Last Revised: December 05, 2012
Accepted Paper Series

Incl. Electronic Paper Are State Tax Amnesty Programs Associated with Financial Reporting Irregularities?
 Neal Buckwalter , Nathan Y. Sharp , Jaron Wilde and David A. Wood
Indiana University Bloomington , Texas A&M University (TAMU) - Department of Accounting , Texas A&M University (TAMU) - Department of Accounting and Brigham Young University - School of Accountancy
Date Posted: January 27, 2011
Last Revised: February 05, 2013
Working Paper Series
103 downloads

Incl. Electronic Paper The Use of Intangible Assets as Loan Collateral
 Maria Loumioti
University of Southern California
Date Posted: January 27, 2011
Last Revised: January 30, 2013
Working Paper Series
27 downloads

Incl. Electronic Paper Preserving Amortized Costs Within a Fair-Value-Accounting Framework: Reclassification of Gains and Losses on Available-for-Sale Securities Upon Realization
 Minyue Dong , Stephen G. Ryan and Xiao-Jun Zhang
University of Lausanne , New York University (NYU) - Leonard N. Stern School of Business and University of California, Berkeley
Date Posted: January 27, 2011
Last Revised: August 18, 2012
Working Paper Series
284 downloads

Incl. Electronic Paper Value Relevance of Aggregated vs. Disaggregated Book Value and Earnings: Evidence from Malaysian High-Tech Firms
Malaysian Accounting Review, Vol. 9, No. 1, pp 1-17, 2010
 Mohd Halim Kadri , M. K. Ibrahim and Rozainun Abdul Aziz
Universiti Teknologi MARA Johore Branch , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: January 27, 2011
Last Revised: April 17, 2012
Accepted Paper Series
66 downloads

Incl. Electronic Paper Capital Versus Performance Covenants in Debt Contracts
Chicago Booth Research Paper No. 11-06
 Hans Bonde Christensen and Valeri V. Nikolaev
University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Date Posted: January 26, 2011
Last Revised: September 26, 2011
Accepted Paper Series
734 downloads

Incl. Electronic Paper Disclosure-Derived Financial Statement Adjustments in Equity Valuation
 George E. Batta , Ananda R. Ganguly and Joshua G. Rosett
Claremont McKenna College - Robert Day School of Economics and Finance , Claremont McKenna College - Robert Day School of Economics and Finance and Claremont McKenna College - Robert Day School of Economics and Finance
Date Posted: January 25, 2011
Last Revised: June 02, 2011
Working Paper Series
106 downloads

Incl. Electronic Paper The Effects of Real Earnings Management on the Firm, its Competitors and Subsequent Reporting Periods
 Craig J. Chapman
Northwestern University - Kellogg School of Management
Date Posted: January 25, 2011
Working Paper Series
474 downloads

Incl. Electronic Paper International Financial Reporting Standards and Aggressive Reporting: An Investigation of Proposed Auditor Judgment Guidance
 Ann G. Backof , E. Michael Bamber and Tina Carpenter
University of Virginia (UVA) - McIntire School of Commerce , University of Georgia and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: January 24, 2011
Working Paper Series
243 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

Incl. Electronic Paper Advancing Sustainable Management of Public and Not for Profit Organizations
Public Management Review, Vol. 12, No. 4, pp. 449-459, 2010
 James Guthrie , Amanda Ball and Federica Farneti
Macquarie University - Department of Accounting and Finance , University of Canterbury - Department of Accountancy and University of Bologna - Faculty of Economics
Date Posted: January 23, 2011
Accepted Paper Series
84 downloads

Incl. Electronic Paper Balanced Scorecard Practices Amongst Thai Companies: Performance Effects
Pacific Accounting Review, Vol. 21, No. 2, pp. 132-149, 2009
 James Guthrie and Kittiya Yongvanich
Macquarie University - Department of Accounting and Finance and Ramkhamhaeng University
Date Posted: January 23, 2011
Accepted Paper Series
124 downloads

Incl. Electronic Paper Capital-Market Effects of Securities Regulation: Hysteresis, Implementation, and Enforcement
Chicago Booth Research Paper No. 12-04
 Hans Bonde Christensen , Luzi Hail and Christian Leuz
University of Chicago - Booth School of Business , University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Date Posted: January 23, 2011
Last Revised: September 05, 2012
Working Paper Series
1560 downloads

Incl. Electronic Paper Examining CSR Disclosure Strategies within the Australian Food and Beverage Industry
Accounting Forum, Vol. 34, No. 3-4, 2010
 James Guthrie , Suresh Cuganesan and Leanne Ward
Macquarie University - Department of Accounting and Finance , Swinburne University of Technology and Saint George Bank
Date Posted: January 23, 2011
Accepted Paper Series
158 downloads

Incl. Electronic Paper GRI Sustainability Reporting Guidelines for Public and Third Sector Organizations
Public Management Review, Vol. 12, No. 4, 2010
 James Guthrie , John Dumay and Federica Farneti
Macquarie University - Department of Accounting and Finance , University of Sydney - Discipline of Accounting and Business Law and University of Sydney - Discipline of Accounting and Business Law
Date Posted: January 23, 2011
Accepted Paper Series
187 downloads

Intellectual Capital and the Capital Market: A Review and Synthesis
Journal of Human Resource Costing and Accounting, Vol. 14, No. 3, 2010
 James Guthrie and Subhash Asanga Abhayawansa
Macquarie University - Department of Accounting and Finance and affiliation not provided to SSRN
Date Posted: January 23, 2011
Accepted Paper Series

Incl. Electronic Paper Intellectual Capital Reporting in the Australian Red Cross Blood Service
Journal of Intellectual Capital, Vol. 10, No. 4, 2009
 James Guthrie , Peter Steane and Federica Farneti
Macquarie University - Department of Accounting and Finance , Macquarie University and University of Bologna - Faculty of Economics
Date Posted: January 23, 2011
Accepted Paper Series
63 downloads

Incl. Electronic Paper Is Sales Growth of Companies Listed on the Warsaw Stock Exchange Mean-Reverting?
International Business & Economics Research Journal, Vol. 10, No. 1, 2011
 Jacek Welc
Wroclaw University of Economics
Date Posted: January 23, 2011
Accepted Paper Series
29 downloads

Incl. Electronic Paper Italian and Australian Local Governments: Balanced Scorecard Practices – A Research Note
Journal of Human Resource Costing and Accounting, Vol. 12, No. 1, pp. 4-13, 2008
 James Guthrie and Federica Farneti
Macquarie University - Department of Accounting and Finance and University of Bologna - Faculty of Economics
Date Posted: January 23, 2011
Accepted Paper Series
92 downloads

Incl. Electronic Paper Italian Public and Not for Profit Organizations: Advancing Sustainable Management Practices
Economia Aziendale Online, No. 3/2010
 James Guthrie and Federica Farneti
Macquarie University - Department of Accounting and Finance and University of Bologna - Faculty of Economics
Date Posted: January 23, 2011
Accepted Paper Series
53 downloads

Incl. Electronic Paper Management Practices in Australasian Ethical Investment Products: A Role for Regulation?
Business Strategy and the Environment, Vol. 19, No. 3, pp. 147-163, 2010
 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
29 downloads

Incl. Electronic Paper Performance Audit of the Operational Stage of Long Term Partnerships for the Private Sector Provision of Public Services
 James Guthrie , Linda M. English , Richard Laughlin and Jane Broadbent
Macquarie University - Department of Accounting and Finance , The University of Sydney Business School , University of London, King's College London - Department of Management and University of London, Royal Holloway
Date Posted: January 23, 2011
Working Paper Series
233 downloads

Incl. Electronic Paper The Chinese Government’s Formal Institutional Influence on Corporate Environmental Management
Public Management Review, Vol. 12, No. 4, 2010
 James Guthrie and Anna Lee Rowe
Macquarie University - Department of Accounting and Finance and Curtin University of Technology
Date Posted: January 23, 2011
Accepted Paper Series
34 downloads

Incl. Electronic Paper Visualizing and Measuring Intellectual Capital in Capital Markets: A Research Method
Journal of Intellectual Capital, Vol. 11, No. 1, pp. 4-22, 2010
 James Guthrie and Laurence Lock Lee
Macquarie University - Department of Accounting and Finance and Optimice Pty Ltd
Date Posted: January 23, 2011
Accepted Paper Series
221 downloads

Incl. Electronic Paper Enhancing the Role of Accountability in Promoting the Rights of Beneficiaries of Development NGOs
Accounting and Business Research, Forthcoming
 Brendan O'Dwyer and Jeffrey Uneman
University of Amsterdam - Faculty of Economics and Business (FEB) and University of London - Royal Holloway College
Date Posted: January 20, 2011
Accepted Paper Series
49 downloads

Incl. Electronic Paper The Case of Sustainability Assurance: Constructing a New Assurance Service
 Brendan O'Dwyer
University of Amsterdam - Faculty of Economics and Business (FEB)
Date Posted: January 20, 2011
Working Paper Series
144 downloads

The Valuation Accuracy of Equity Value Estimates Inferred from Conventional Empirical Implementations of the Abnormal Earnings Growth Model: U.S. Evidence
Journal of Business Finance and Accounting, Forthcoming
 Bjorn N. Jorgensen , Yong Gyu Lee and Yong Keun Yoo
University of Colorado at Boulder , CUNY - Baruch College and Korea University Business School
Date Posted: January 19, 2011
Accepted Paper Series

Incl. Electronic Paper An Empirical Analysis of Risk and Liability Components
CAAA Annual Conference 2011
 C.S. Agnes Cheng , Cathy Zishang Liu and Kenneth John Reichelt
Louisiana State University , affiliation not provided to SSRN and Louisiana State University, Baton Rouge - Department of Accounting
Date Posted: January 18, 2011
Working Paper Series
92 downloads

Incl. Electronic Paper Analyst Characteristics, Timing of Forecast Revisions, and Analyst Forecasting Ability
SCU Leavey School of Business Research Paper No. 11-04
 Yongtae Kim , Gerald J. Lobo and Minsup Song
Santa Clara University - Leavey School of Business , University of Houston - C.T. Bauer College of Business and Sogang University
Date Posted: January 18, 2011
Last Revised: March 08, 2011
Working Paper Series
414 downloads

Incl. Electronic Paper Does Brainstorming Help Detect and Deter Fraud?
 Gin Chong
Prairie View A&M University - College of Business
Date Posted: January 18, 2011
Working Paper Series
136 downloads

Incl. Electronic Paper Effect of Preferred Stock on Risk and Cost of Equity Capital - Evidence for Financially Distressed Firms
 C.S. Agnes Cheng , Kenneth John Reichelt and Cathy Zishang Liu
Louisiana State University , Louisiana State University, Baton Rouge - Department of Accounting and affiliation not provided to SSRN
Date Posted: January 18, 2011
Working Paper Series
86 downloads

Incl. Electronic Paper Forecasts in IPO Prospectuses: The Effect of Corporate Governance on Earnings Management
CAAA Annual Conference 2011
 Denis Cormier , Pascale Lapointe-Antunes and Bruce J. McConomy
University du Quebec a Montreal , Brock University - Faculty of Business and Wilfrid Laurier University
Date Posted: January 18, 2011
Working Paper Series
167 downloads

Incl. Electronic Paper Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities Can Be Harmful
CESifo Working Paper Series No. 3301
 Ralf Ewert and Rainer Niemann
University of Graz - Institute of Accounting and Auditing and University of Graz, Center for Accounting Research
Date Posted: January 18, 2011
Working Paper Series
48 downloads

Incl. Electronic Paper Managerial Ownership, Corporate Monitoring and Audit Fee
 Giorgio Gotti , Sam Han , Julia L. Higgs and Tony Kang
University of Texas at El Paso - Department of Accounting , Korea University Business School , Florida Atlantic University - School of Accounting and Oklahoma State University - School of Accounting
Date Posted: January 18, 2011
Working Paper Series
424 downloads

Potential Adoption of IFRS by the United States: A Critical View
CAAA Annual Conference 2011 , Accounting Horizons, Forthcoming
 Devrimi Kaya and Julian A. Pillhofer
University of Erlangen-Nuremberg - Department of Accounting and Auditing and University of Erlangen-Nuremberg
Date Posted: January 18, 2011
Last Revised: September 01, 2012
Accepted Paper Series

The Effects of the Fair Value Option Under IAS 39 on the Volatility of Bank Earnings
Journal of International Accounting Research, Vol. 10, No. 1, 2011
 Peter Fiechter
University of Zurich - Department of Business Administration
Date Posted: January 18, 2011
Accepted Paper Series

Incl. Electronic Paper The Relevance of Operating Lease Capitalization to Current and Future Return on Assets
 Roger C. Graham Jr. and Raymond D. King
Oregon State University and University of Oregon - Department of Accounting
Date Posted: January 18, 2011
Working Paper Series
208 downloads

Incl. Electronic Paper Will the Convergence Towards a 'High Quality' Accounting Standard Be the Natural Result? A Study on a Game Theory for the Consequences of Global Accounting Convergence
 Satoshi Taguchi
Doshisha University
Date Posted: January 18, 2011
Working Paper Series
62 downloads

Incl. Electronic Paper Corporate Frugality: Theory, Measurement and Practice
 Shannon W. Anderson and Anne M. Lillis
University of California, Davis and University of Melbourne
Date Posted: January 17, 2011
Working Paper Series
206 downloads

Incl. Electronic Paper Franchising Networks Control System
 Wafa Mseddi and Abdelfettah Bouri
affiliation not provided to SSRN and University of Sfax
Date Posted: January 17, 2011
Working Paper Series
27 downloads

Interactive Discretionary Disclosures
Contemporary Accounting Research, Forthcoming
 Bjorn N. Jorgensen and Michael Kirschenheiter
University of Colorado at Boulder and University of Illinois at Chicago - College of Business Administration
Date Posted: January 17, 2011
Accepted Paper Series

Incl. Electronic Paper Pricing Discretionary Accruals: Code vs. Common Law Firms
CAAA Annual Conference 2011
 Xiaofeng Peng
Washburn University - School of Business
Date Posted: January 17, 2011
Working Paper Series
59 downloads

Incl. Electronic Paper R&D Expenditures and Implied Equity Risk Premium
CAAA Annual Conference 2011
 Xiaofeng Peng and Pervaiz Alam
Washburn University - School of Business and Kent State University
Date Posted: January 17, 2011
Working Paper Series
70 downloads

Incl. Electronic Paper Are IFRS Income Statements Comparable?
 Christopher Hossfeld
ESCP Europe
Date Posted: January 16, 2011
Working Paper Series
135 downloads


 

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