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SSRN eLibrary Statistics:

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Abstracts: 484,422
Full Text Papers: 393,787
Authors: 226,737
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  Last 12 months: 		68,988

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To date: 65,953,402
Last 12 months: 11,186,475
Last 30 days: 1,057,634

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  Footnotes: 		77,812
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SSRN eLibrary Search Results
JEL Code: M41
4,279,956 Total downloads
Showing Papers 251 - 300 of 9,389
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Incl. Electronic Paper The Non-Linear Relation between Price Competition and Cost Allocation Refinement
Sandra Wallace
University of Melbourne - Department of Accounting
Date Posted: January 22, 2013
Working Paper Series
48 downloads

Incl. Electronic Paper The Case for Global Accounting Standards: Arguments and Evidence
 Ann Tarca
University of Western Australia
Date Posted: January 22, 2013
Working Paper Series
124 downloads

Voluntary Accounting Changes and Analyst Forecast Behavior
 Tawei Wang and Jia-Lang Seng
University of Hawaii at Manoa - School of Accountancy and National Chengchi University (NCCU) - Department of Accounting
Date Posted: January 20, 2013
Last Revised: April 01, 2013
Working Paper Series

Incl. Electronic Paper Evidence on the Impact of Adopting English as an External Reporting Language on Foreign Investment, Liquidity, and Analyst Following
 Thomas Jeanjean , Hervé Stolowy , Michael H. R. Erkens and Teri Lombardi Yohn
ESSEC Business School , HEC Paris (Groupe HEC) - Accounting and Management Control Department , HEC Paris (Groupe HEC) - Accounting and Management Control Department and Indiana University
Date Posted: January 19, 2013
Working Paper Series
60 downloads

Incl. Electronic Paper The Role of Disaggregation of Earnings in Stock Valuation and Earnings Forecasting
 Pengguo Wang
Xfi, University of Exeter
Date Posted: January 19, 2013
Working Paper Series
77 downloads

Incl. Electronic Paper Współczynnik Przejęcia Niezbędnym Parametrem Oceny IPO (Takeover Ratio as the Parameter to Evaluate IPO)
 Tadeusz Dudycz
Wroclaw University of Technology
Date Posted: January 19, 2013
Last Revised: April 04, 2013
Working Paper Series
10 downloads

Incl. Electronic Paper Executive Succession and Post-Restructuring Performance Improvement and Financial Reporting Quality
 Jian Cao , Hsin-Yi (Shirley) Hsieh and Mark J. Kohlbeck
Florida Atlantic University , Florida Atlantic University and Florida Atlantic University - School of Accounting
Date Posted: January 19, 2013
Working Paper Series
71 downloads

Incl. Electronic Paper Myth: External Financial Reporting Quality Has a 1st Order Effect on Firm Value
 Jerold L. Zimmerman
University of Rochester - Simon School of Business
Date Posted: January 19, 2013
Working Paper Series
335 downloads

Incl. Electronic Paper An Analysis of Accounting Frauds and the Timing of Analyst Coverage Decisions and Recommendation Revisions: Evidence from the US
Fordham University Schools of Business Research Paper
 Susan M. Young and Emma Y. Peng
Fordham University and Fordham University - Accounting Area
Date Posted: January 18, 2013
Working Paper Series
150 downloads

Incl. Electronic Paper Sustainability: Incorporating Social and Environmental Variables in the Analysis of Credit in Brazil
 Luiz C. J. Perera , Aida Maria M. Milani , Roberto Borges Kerr and Marco Antonio F. Milani Filho
Mackenzie Presbyterian University , Mackenzie Presbyterian University , Mackenzie Presbyterian University and Mackenzie Presbyterian University
Date Posted: January 18, 2013
Working Paper Series
20 downloads

Incl. Electronic Paper On the Relevance of Earnings Components in Valuation and Forecasting
 Pengguo Wang
Xfi, University of Exeter
Date Posted: January 18, 2013
Working Paper Series
48 downloads

Incl. Electronic Paper How Does Earnings Management Influence Investors’ Perceptions of Firm Value? Survey Evidence from Financial Analysts
Review of Accounting Studies, Forthcoming
 Abe de Jong , Gerard Mertens , Marieke van der Poel and Ronald van Dijk
Erasmus University - Rotterdam School of Management , Erasmus University Rotterdam (EUR) - Department of Financial Management , Erasmus University - Rotterdam School of Management and ING Investment Management
Date Posted: January 17, 2013
Last Revised: February 26, 2013
Accepted Paper Series
170 downloads

Incl. Electronic Paper The Role of Financial, Macroeconomic and Non-Financial Information in Bank Loan Default Timing Prediction
European Accounting Review, Forthcoming
 Alnoor Bhimani , M. A. Gulamhussen and Samuel Da-Rocha Lopes
London School of Economics , Instituto Superior de Ciências do Trabalho e da Empresa (ISCTE) - Main and European Central Bank (ECB)
Date Posted: January 17, 2013
Accepted Paper Series
51 downloads

Incl. Electronic Paper Real Earnings Management (REM) and Accrual Earnings Management (AEM) Around Seasoned Equity Offerings (SEOs) in Australia and Subsequent Operating Earnings Performance
2013 Financial Markets & Corporate Governance Conference
 Darren Henry and Md. Hamid Ullah Bhuiyan Jr.
La Trobe University - Department of Finance and La Trobe University - Department of Finance
Date Posted: January 17, 2013
Working Paper Series
37 downloads

Incl. Electronic Paper Inter-Industry Network Structure and the Cross- Predictability of Earnings and Stock Returns
 Daniel Aobdia , Judson Caskey and N. Bugra Ozel
Northwestern University - Kellogg School of Management , University of Texas at Austin - Red McCombs School of Business and University of California, Los Angeles (UCLA) - Anderson School of Management
Date Posted: January 17, 2013
Last Revised: May 01, 2013
Working Paper Series
99 downloads

Incl. Electronic Paper Financial Accounting and Reporting in Germany: A Case Study on German Accounting Tradition and Experiences with the IFRS Adoption
 Rolf Uwe Fuelbier , Malte Klein , Yuri Biondi , Jonathan C. Glover , Nicole Thorne Jenkins , Bjorn N. Jorgensen , John Lacey , Paul Munter , Eiko Tsujiyama , T. Jeffrey Wilks and Roman L. Weil
University of Bayreuth , University of Bayreuth , French National Center for Scientific Research (CNRS) , Carnegie Mellon University - David A. Tepper School of Business , University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics , University of Colorado at Boulder , California State University Long Beach , KPMG International, LLP , Waseda University - Graduate School of Commerce , Brigham Young University and University of Chicago - Accounting
Date Posted: January 16, 2013
Working Paper Series
151 downloads

Environmental Performance, Environmental Risk and Risk Management
Business Strategy and the Environment, Accepted & Forthcoming
 Michael Dobler , Kaouthar Lajili and Daniel Zeghal
Dresden University of Technology - Faculty of Economics and Business Management , University of Ottawa - Faculty of Administration and University of Ottawa - Faculty of Administration
Date Posted: January 16, 2013
Accepted Paper Series

Incl. Electronic Paper The Effects of Trust and Budget-Based Controls on Budget Gaming and Budget Value
 Theresa Libby and Murray R. Lindsay
University of Waterloo - School of Accounting and Finance and University of Lethbridge - Faculty of Management
Date Posted: January 16, 2013
Working Paper Series
4 downloads

The Impact of Perceived Ethical Intensity on Audit-Quality-Threatening Behaviours
Accounting and Business Research, Forthcoming
 Breda Sweeney , Bernard Pierce and Donald F. Arnold
National University of Ireland, Galway , Dublin City University Business School and Union College - Graduate Management Institute
Date Posted: January 15, 2013
Accepted Paper Series

Incl. Electronic Paper Using a Bayesian Model for Bankruptcy Prediction: A Comparative Approach
 Zhongzhi (Lawrence) He and Samir Trabelsi
Brock University and Brock University - Accounting
Date Posted: January 15, 2013
Working Paper Series
5 downloads

Incl. Electronic Paper Financial Reporting and Firm Valuation: Relevance Lost or Relevance Regained?
 Luzi Hail
University of Pennsylvania - The Wharton School
Date Posted: January 15, 2013
Last Revised: April 21, 2013
Working Paper Series
237 downloads

Incl. Electronic Paper Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms?
 Guoping Liu and Jerry Y. Sun
Ryerson University - Ted Rogers School of Business Management and University of Windsor - Odette School of Business
Date Posted: January 15, 2013
Working Paper Series
148 downloads

Incl. Electronic Paper Earnings Management around Large Equity Increases: Do Audit Firm Size and Non-Audit Services Matter?
 Aasmund Eilifsen and Kjell Henry Knivsflå
Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law and Norwegian School of Economics (NHH)
Date Posted: January 14, 2013
Working Paper Series
76 downloads

Incl. Electronic Paper Accounting for Process Cost Systems in New Zealand
Journal of Law and Financial Management, Vol. 11, No. 2, December 2012
John Parkinson
York University
Date Posted: January 14, 2013
Accepted Paper Series
78 downloads

Incl. Electronic Paper Insider Trading in Globalisation and Cyberspace
Journal of Law and Financial Management, Vol. 11, No. 2, December 2012
Georgios Zekos
University of Hull
Date Posted: January 14, 2013
Accepted Paper Series
27 downloads

Configurations of Control: An Exploratory Analysis
 David S. Bedford and Teemu Malmi
University of Technology, Sydney (UTS) and Aalto University - Department of Accounting and Finance
Date Posted: January 14, 2013
Working Paper Series

Incl. Electronic Paper Large Price Changes and Subsequent Returns
 Suresh Govindaraj , Joshua Livnat , Pavel G. Savor and Chen Zhao
Rutgers University - Rutgers Business School - Newark and New Brunswick , New York University , University of Pennsylvania - Finance Department and Rutgers University - Rutgers Business School - Newark and New Brunswick
Date Posted: January 14, 2013
Working Paper Series
454 downloads

Incl. Electronic Paper Fund Governance, Fees and Performance in Australian Corporate Superannuation Funds: A Non-Parametric Analysis
Journal of Law and Financial Management, Vol. 11, No. 2, December 2012
Thi Thuy Chi Nguyen , Monica Tan and Marie-Anne Cam
RMIT University , RMIT University and RMIT University
Date Posted: January 14, 2013
Accepted Paper Series
28 downloads

Incl. Electronic Paper Firm Technological Change and Its Effects on Management Accounting Change (Case Study of Iranian Manufacturing Firms)
Global Journal of Management And Business Research, Volume 11, Issue 9, Version 1.0, September 2011
 Akbar Allahyari and Morteza Ramazani
Islamic Azad University (IAU) and Management and Accounting Department, Zanjan Branch, Islamic Azad University
Date Posted: January 13, 2013
Accepted Paper Series
42 downloads

Incl. Electronic Paper Accountant's Perception of Forensic Accounting (Case Study of Iran)
Global Journal of Management and Business Research, Volume 12, Issue 6, Version 1.0, March 2012
 Hassan Evaz Zadeh and Morteza Ramazani
Independent and Management and Accounting Department, Zanjan Branch, Islamic Azad University
Date Posted: January 13, 2013
Accepted Paper Series
117 downloads

Incl. Electronic Paper The Importance of the Internal Information Environment for Tax Avoidance
UNC Kenan-Flagler Research Paper No. 2013-7
 John Gallemore and Eva Labro
University of North Carolina Kenan-Flagler Business School and University of North Carolina Kenan-Flagler Business School
Date Posted: January 12, 2013
Last Revised: March 10, 2013
Working Paper Series
194 downloads

Incl. Electronic Paper Do Analysts’ Cash Flow Forecasts Encourage Managers to Enhance Real Cash Flows? Evidence from Tax Planning
 Benjamin C. Ayers , Andrew C. Call and Casey Schwab
University of Georgia , University of Georgia and University of Georgia
Date Posted: January 12, 2013
Working Paper Series
89 downloads

Incl. Electronic Paper Developing the Relevance of the Accounting Academy:The Importance of Drawing from the Diversity of Research Approaches
Meditari Accountancy Research. Vol. 19 (1/2) 2011
 Jane Broadbent and Jeffrey Unerman
University of London, Royal Holloway and University of London, Royal Holloway College, School of Management
Date Posted: January 12, 2013
Accepted Paper Series
10 downloads

Incl. Electronic Paper Real Earnings Management and Cost of Capital
Journal of Accounting and Public Policy, Forthcoming
 Jeong-Bon Kim V and Byungcherl Charlie Sohn
City University of Hong Kong and City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: January 12, 2013
Last Revised: January 14, 2013
Accepted Paper Series
207 downloads

Incl. Electronic Paper IFRS Adoption and Management Earnings Forecasts of Australian IPOs
 Michael Firth and Jannis Pulm
Lingnan University - Department of Accounting and Finance and University of Surrey - Surrey Business School
Date Posted: January 11, 2013
Working Paper Series
50 downloads

Incl. Electronic Paper Firm-Specific Investor Sentiment
 David Aboody , Omri Even-Tov , Reuven Lehavy and Brett Trueman
University of California, Los Angeles (UCLA) - Accounting Area , University of California, Los Angeles (UCLA) - Anderson School of Management , University of Michigan - Stephen M. Ross School of Business and University of California, Los Angeles (UCLA) - Anderson School of Management
Date Posted: January 11, 2013
Working Paper Series
166 downloads

Incl. Electronic Paper Incentive Compensation and ESO Expensing Under SFAS No. 123 and 123(R)
 Michael S. H. Shih
National University of Singapore (NUS) - Business School
Date Posted: January 11, 2013
Working Paper Series
14 downloads

Incl. Electronic Paper Board Monitoring and Endogenous Information Asymmetry
Contemporary Accounting Research, Forthcoming
 Jie Tian
University of Alberta
Date Posted: January 11, 2013
Accepted Paper Series
58 downloads

Incl. Electronic Paper What Drives Companies? An Analysis of Fixed Asset Write-Offs in Europe in the Context of Different Institutional Settings
HHL Leipzig Graduate School of Management Working Paper No. 115, January 2013
 Lena Siggelkow
HHL Leipzig Graduate School of Management
Date Posted: January 11, 2013
Working Paper Series
31 downloads

Incl. Electronic Paper Great Expectations: Managerial Earnings Forecasts in Mergers and Acquisitions
 Amir Amel-Zadeh , Baruch Lev and G. Meeks
University of Cambridge - Judge Business School , New York University - Stern School of Business and University of Cambridge - Judge Business School
Date Posted: January 10, 2013
Working Paper Series
119 downloads

Incl. Electronic Paper The Importance of Impact in Organizational Changes on Management Accounting Change
Global Journal of Management and Business Research, Volume 11, Issue 11, November 2011
 Morteza Ramazani , Akbar Allahyari and Hassan Heidari Bali
Management and Accounting Department, Zanjan Branch, Islamic Azad University , Islamic Azad University (IAU) and Islamic Azad University (IAU)
Date Posted: January 10, 2013
Accepted Paper Series
47 downloads

Incl. Electronic Paper Information Processing Cost and Stock Return Synchronicity - Evidence from XBRL Adoption
 Yi Dong , Oliver Zhen Li , Yupeng Lin and Chenkai Ni
University of International Business and Economics , National University of Singapore , National University of Singapore (NUS) - Business School and National University of Singapore
Date Posted: January 10, 2013
Working Paper Series
102 downloads

Incl. Electronic Paper Business Strategy and Earnings Quality
2013 Financial Markets & Corporate Governance Conference
 Nurul Houqe , Ryan J. Kerr and Reza Monem
Victoria University of Wellington - Victoria Business School , Victoria University of Wellington and Griffith University - Griffith Business School
Date Posted: January 10, 2013
Last Revised: March 15, 2013
Working Paper Series
158 downloads

Incl. Electronic Paper Studying Impact of Individual Factors in Information Technology Acceptance in Accounting Occupation by Use of TAM Model (Iranian Case Study)
Global Journal of Management and Business Research, Vol. 12, Issue 4, Version 1.0, March 2012
 Amir Ramazani , Morteza Ramazani and Susan Davirani
Payame Noor University - Department of Management and Accounting , Management and Accounting Department, Zanjan Branch, Islamic Azad University and Islamic Azad University (IAU) Zanjan Branch - Computer Engineering Department
Date Posted: January 09, 2013
Accepted Paper Series
38 downloads

Incl. Electronic Paper The Expected Rate of Credit Losses on Banks' Loan Portfolios
 Trevor S. Harris , Urooj Khan and Doron Nissim
Columbia University - Columbia Business School , Columbia Business School - Accounting, Business Law & Taxation and Columbia University - Columbia Business School
Date Posted: January 09, 2013
Working Paper Series
107 downloads

Firms' Use of Accounting Discretion to Influence Their Credit Ratings
Journal of Accounting & Economics (JAE), Forthcoming
 Walid Alissa , Samuel B. Bonsall IV , Kevin Koharki and Michael W. Penn Jr.
HEC Paris - Accounting and Management Control Department , Ohio State University (OSU) - Department of Accounting & Management Information Systems , Pennsylvania State University - Mary Jean and Frank P. Smeal College of Business Administration and Florida State University - Department of Accounting
Date Posted: January 09, 2013
Accepted Paper Series

Incl. Electronic Paper Insider Control, Group Affiliation and Earnings Management in Emerging Economies: Evidence from India
 Jayati Sarkar , Subrata Sarkar and Kaustav Sen
Indira Gandhi Institute of Development Research (IGIDR) , Indira Gandhi Institue of Development Research and Pace University - Lubin School of Business
Date Posted: January 09, 2013
Working Paper Series
39 downloads

Incl. Electronic Paper Discussion of 'Are Analysts' Cash Flow Forecasts Naïve Extensions of Their Own Earnings Forecasts?'
Contemporary Accounting Research, Forthcoming
 Claudine Mangen
Concordia University, Montreal - John Molson School of Business
Date Posted: January 08, 2013
Accepted Paper Series
45 downloads

Incl. Electronic Paper The Spillover Effect of Fraudulent Financial Reporting on Peer Firms’ Investments
Rotman School of Management Working Paper No. 2197429
 Anne Beatty , Scott Liao and Jeff Jiewei Yu
Ohio State University (OSU) - Department of Accounting & Management Information Systems , University of Toronto - Rotman School of Management and Southern Methodist University - Cox School of Business
Date Posted: January 08, 2013
Working Paper Series
126 downloads

Incl. Electronic Paper Regulating the Timing of Disclosure: Insights from the Acceleration of 10-K Filing Deadlines
Journal of Accounting and Public Policy, Forthcoming, Fordham University Schools of Business Research Paper
 Lisa Bryant-Kutcher , Emma Y. Peng and David P. Weber
Colorado State University - Department of Accounting , Fordham University - Accounting Area and University of Connecticut - Department of Accounting
Date Posted: January 08, 2013
Accepted Paper Series
48 downloads


 

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