Social Science Research Network
QuickSearch SSRN eLibrary

Search Within Results




Feedback to SSRN

SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 577,884
Full Text Papers: 478,863
Authors: 267,492
Papers Received in
  Last 12 months:
63,500

Paper Downloads:
To date: 80,823,663
Last 12 months: 10,258,059
Last 30 days: 998,375

CiteReader:  What's this?
Papers with
  Resolved
  References:
275,883
Total References: 9,075,334
Papers with Cites: 245,696
Total Citation
  Links:
6,012,646
Papers with
  Resolved
  Footnotes:
94,592
Total Footnotes: 9,191,436


SSRN eLibrary Search Results
JEL Code: M41
4,878,403 Total downloads
Showing Papers 2,611 - 2,660 of 10,652
Sort By
1 2 3 4 ... 214 | Next >
   


Incl. Electronic Paper Target Ownership Plan and Earnings Management
Kareen Brown , Changling Chen and Duane B. Kennedy
Brock University - Goodman School of Business , University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting & Finance
Date Posted: November 26, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Financial Constraints and Corporate Disclosure
Rustom M Irani and David Oesch
University of Illinois at Urbana-Champaign - Department of Finance and University of St. Gallen
Date Posted: November 26, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Analyst Coverage and Real Earnings Management: Quasi-Experimental Evidence
Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Rustom M Irani and David Oesch
University of Illinois at Urbana-Champaign - Department of Finance and University of St. Gallen
Date Posted: November 26, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper The Impact of Earnings-Announcement Timing to Technical Analysis Signal: The Case of Indonesia
Dedhy Sulistiawan
University of Surabaya
Date Posted: November 26, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Can Deregulation Improve Analyst Informativeness? Evidence from the JOBS Act.
Michael Dambra , Laura Casares Field , Matthew Gustafson and Kevin J Pisciotta
SUNY at Buffalo - School of Management , Pennsylvania State University - Smeal College of Business , Smeal College of Business and Pennsylvania State University - Smeal College of Business
Date Posted: November 25, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper Does Reporting Transparency Affect Industry Coordination? Evidence from the Duration of International Cartels
Igor Goncharov and Caspar David Peter
Lancaster University - Management School and WHU - Otto Beisheim School of Management
Date Posted: November 25, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Vertical Integration and Valuation of International Oil Companies
CESifo Working Paper Series No. 5061
Bard Misund , Petter Osmundsen and Marius Sikveland
University of Stavanger , University of Stavanger and University of Stavanger
Date Posted: November 25, 2014
Working Paper Series
4 downloads

Property Portfolio Composition and Earnings Management for Listed Property Portfolios
Journal of Real Estate Portfolio Management, Vol. 20, No. 2, 2014
Jian Liang and Zhi Dong
University of Auckland - Department of Property and The University of Auckland Business School
Date Posted: November 25, 2014
Accepted Paper Series

Is Empirical Management Accounting Research Progressing? Evidence on its Diversity and Methodological Sophistication Over Three Decades
Irene Essert , Maik Lachmann and Rouven Trapp
TU Dortmund University , TU Dortmund University and TU Dortmund University
Date Posted: November 25, 2014
Working Paper Series

Accruals and Real Earnings Management: Testing the Debt Covenant Hypothesis
Umar R Butt , Trevor W. Chamberlain and Sudipto Sarkar
Zayed University , McMaster University - Finance & Business Economics and McMaster University - Finance & Business Economics
Date Posted: November 24, 2014
Working Paper Series

Incl. Electronic Paper Opaque Financial Reporting Due to Unemployment Concerns
Jeffrey Ng , Tharindra Ranasinghe , Guifeng Shi and Holly Yang
Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy , Shanghai Jiao Tong University (SJTU) and Singapore Management University - School of Accountancy
Date Posted: November 24, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Debt Maturity Structure and Accounting Conservatism
Journal of Business Finance and Accounting, Forthcoming
Inder K. Khurana and Changjiang (John) Wang
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Florida International University (FIU) - School of Accounting
Date Posted: November 24, 2014
Accepted Paper Series
13 downloads

Incl. Electronic Paper Pesquisadores Que Publicam Em Periódicos Internacionais! Qual É a Formação Acadêmica? Há Quanto Tempo Se Formaram? De Quais Países Trouxeram Seus Títulos? Aqui, Neste Artigo! (Researchers Publishing in International Journals! What is Their Educational Background? How Long Ago Have They Graduated? From What Countries Brought Their Titles? Here, in this Paper!)
Sandro Vieira Soares
University of Sao Paulo (USP) - Department of Accounting and Control
Date Posted: November 24, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Tax-Minded Executives and Corporate Tax Strategies: Evidence from the 2013 Tax Hikes
Gerardo Perez Cavazos and Andreya Marie Silva
University of Chicago - Booth School of Business and Independent
Date Posted: November 24, 2014
Last Revised: November 26, 2014
Working Paper Series
27 downloads

Incl. Electronic Paper IRS Attention
Zahn Bozanic , Jeffrey L. Hoopes , Jacob R. Thornock and Braden Williams
Ohio State University (OSU) - Department of Accounting & Management Information Systems , Ohio State University (OSU) - Department of Accounting & Management Information Systems , University of Washington - Michael G. Foster School of Business and University of Washington - Foster School of Business
Date Posted: November 23, 2014
Working Paper Series
17 downloads

The Role of Labor and Transaction Costs in the Success of Manufacturing Offshore: Evidence from Mexico's Maquiladora Industry
Leslie Eldenburg , Richard A. Price III and Francisco J. Román
University of Arizona , Utah State University - Huntsman School of Business and George Mason University
Date Posted: November 23, 2014
Working Paper Series

Incl. Electronic Paper The Role of Labor and Transaction Costs in the Success of Manufacturing Offshore: Evidence from Mexico's Maquiladora Industry
Leslie Eldenburg , Richard A. Price III and Francisco J. Román
University of Arizona , Utah State University - Huntsman School of Business and George Mason University
Date Posted: November 23, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Using Dupont Analysis in the UK Market: A Quantile Regression Approach
Panagiotis Loukopoulos , Costas Siriopoulos and Spyridon Kariofyllas
University of Patras- Department of Business Administration , University of Patras - Business Administration and University of Patras - Business Administration
Date Posted: November 22, 2014
Working Paper Series
27 downloads

Incl. Electronic Paper Упущенная Выгода При Отказе Покупателя От Части Закупок По Контракту: Счетоводство (Loss of Profits in Case of Failure of the Buyer of the Procurement Contract: Accounting)
Economic Strategies, Forthcoming
Andrey Alekseevich Mitskevitch
Russian Presidential Academy of National Economy and Public Administration (RANEPA) - SHFM Graduate School of Finance and Management, RANHiGS
Date Posted: November 22, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Forschungs- und Entwicklungskosten nach neuem Rechnungslegungsrecht - Sind diese Kosten als Aufwände oder als Aktiven zu erfassen? (Accounting for Research and Development Costs Under the New Swiss Accounting Code - To Capitalize or to Expense?)
Aktuelle Juristische Praxis, Vol. 22, pp. 1639-1652, 2013
Lukas Mueller and Markus Muehlemann
University of Zurich - Rechtswissenschaftliches Institut (School of Law) and University of St. Gallen
Date Posted: November 22, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Research in Forensic Accounting - What Matters?
Journal of Theoretical Accounting Research, 10(1), 40-70, 2014
Wm. Dennis Huber and James A. DiGabriele
Capella University and Montclair State University
Date Posted: November 21, 2014
Accepted Paper Series
43 downloads

Incl. Electronic Paper Bentham's Panopticon and Real Effects of Voluntary Disclosure
Michael Ebert and Georg Thomas Schneider
University of Mannheim - Chair of Business Administration and Accounting and University of Paderborn
Date Posted: November 21, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper The Contribution of Skandia Navigator in Intangibles Measurements
Marsel Sulanjaku
University of Aleksander, Xhuvani
Date Posted: November 20, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper The Relation between Managerial Ability and Audit Fees and Going Concern Opinions
Auditing: A Journal of Practice & Theory, Forthcoming
Gopal V. Krishnan and Changjiang (John) Wang
American University and Florida International University (FIU) - School of Accounting
Date Posted: November 19, 2014
Accepted Paper Series
22 downloads

Incl. Electronic Paper When Do Subjective Nonfinancial Performance Measures Reduce Long-Term Investments?
Jonathan C. Glover and Wei Li
Carnegie Mellon University - David A. Tepper School of Business and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: November 19, 2014
Working Paper Series
16 downloads

Incl. Electronic Paper The Users’ Primacy Principle in the European Accounting Directive: An Analysis of the Standard-Setting Process
Paper presented at the 12th World Congress of Accounting Educators and Researchers, November 13-15, 2014 – Florence, Italy,
Alberto Quagli , Paola Ramassa and Gabriele D'Alauro
Università degli Studi di Genova , Università degli Studi di Genova and Università degli Studi di Genova
Date Posted: November 19, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance
Andrei Filip , Thomas Jeanjean and Luc Paugam
ESSEC Business School , ESSEC Business School and ESSEC Business School
Date Posted: November 19, 2014
Working Paper Series
15 downloads

Incl. Fee Electronic Paper Radio Frequency (Un)Identification: Results from a Proof-of-Concept Trial of the Use of RFID Technology to Measure Microenterprise Turnover in Sri Lanka
CEPR Discussion Paper No. DP10225
Suresh de Mel , Dammika Herath , David McKenzie and Yuvraj Pathak
University of Peradeniya , Kandy Consulting Group , World Bank - Development Research Group (DECRG) and World Bank
Date Posted: November 17, 2014
Working Paper Series

Incl. Electronic Paper Analyst Reputation, Communication and Information Acquisition
Xiaojing Meng
New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: November 17, 2014
Working Paper Series
19 downloads

Incl. Electronic Paper Thoughts on Financial Accounting and the Banking Industry
Forthcoming in Journal of Accounting and Economics
Robert M. Bushman
University of North Carolina Kenan-Flagler Business School
Date Posted: November 16, 2014
Working Paper Series
76 downloads

Incl. Electronic Paper The Way Forward on Professional Skepticism: Conceptualizing Professional Skepticism as an Attitude
Christine J. Nolder and Kathryn Kadous
Suffolk University and Emory University - Goizueta Business School
Date Posted: November 16, 2014
Working Paper Series
34 downloads

Masculinity, Testosterone, and Financial Misreporting
Journal of Accounting Research, Vol. 52, No. 5, 2014
Yuping Jia , Laurence van Lent and Yachang Zeng
Frankfurt School of Finance and Management , Tilburg University - CentER for Economic Research and Dept. of Accounting and Tilburg University - Department of Accounting & Accountancy
Date Posted: November 16, 2014
Accepted Paper Series

Debtholders’ Demand for Conservatism: Evidence from Changes in Directors’ Fiduciary Duties
Journal of Accounting Research, Vol. 52, No. 5, 2014
Jagadison K. Aier , Long Chen and Mikhail Pevzner
George Mason University - School of Management , George Mason University - School of Business and University of Baltimore - Merrick School of Business
Date Posted: November 16, 2014
Accepted Paper Series

Trust and Financial Reporting Quality
Journal of Accounting Research, Vol. 52, No. 5, 2014
Jace Garrett , Rani Hoitash and Douglas F. Prawitt
Bentley University - Department of Accountancy , Bentley University - Department of Accountancy and Brigham Young University
Date Posted: November 16, 2014
Accepted Paper Series

Why Do Countries Mandate Accrual Accounting for Tax Purposes?
Journal of Accounting Research, Vol. 52, No. 5, 2014
Igor Goncharov and Martin Jacob
Lancaster University - Management School and WHU - Otto Beisheim School of Management
Date Posted: November 16, 2014
Accepted Paper Series

Socio-Economic Impacts of IFRS on Wider Stakeholders in India - At the Request of Minister of Corporate Affairs, Government of India
Government Report - Ministry of Corporate Affairs, Government of India (2010)
Tomo Suzuki
Oxford University, SAID Business School
Date Posted: November 15, 2014
Accepted Paper Series

A History of Japanese Accounting Reforms as a Microfoundation of the Democratic Socio-Economy: Accountics Part II
Accounting, Organizations and Society, Vol. 32, No. 6, 2007
Tomo Suzuki
Oxford University, SAID Business School
Date Posted: November 15, 2014
Accepted Paper Series

The Accounting Figuration of Business Statistics as a Foundation for the Spread of Economic Ideas
Tomo Suzuki
Oxford University, SAID Business School
Date Posted: November 15, 2014
Working Paper Series

Incl. Electronic Paper Review of the Implementation Status of Corporate Governance Disclosure: Case of the GCC Countries
United Nations Conference on Trade and Development, Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, 30th Session, 6-8 November 2013, Palais des Nations, Geneva
Nermeen F. Shehata
The American University in Cairo
Date Posted: November 15, 2014
Last Revised: November 18, 2014
Accepted Paper Series
19 downloads

Incl. Electronic Paper The Value and Credit Relevance of Multiemployer Pension Plan Obligations
Ting Chen , Xiumin Martin , Christina A. Mashruwala and Shamin Mashruwala
CUNY Baruch College , Washington University in Saint Louis - Olin School of Business , University of Alberta - Department of Accounting, Operations & Information Systems and University of Alberta
Date Posted: November 14, 2014
Last Revised: November 15, 2014
Working Paper Series
18 downloads

Incl. Electronic Paper Are Taxes a Determinant Factor in Earnings Management Behavior? Empirical Results from Brazilian Insurance Market
Eduardo Flores , Joelson Oliveira Sampaio and George George Willrich
University of Sao Paulo (USP) , University of Sao Paulo (USP) - Department of Economics and Mackenzie Presbyterian University
Date Posted: November 13, 2014
Working Paper Series
28 downloads

Incl. Electronic Paper Does It Really Make Sense Share Audits Companies between Big Four and Their Smaller Counterparts Like a Control Variable in Earnings Management for Brazilian Capital Market?
Eduardo Flores , Joelson Oliveira Sampaio , Fernando Chiqueto da Silva and Nelson Carvalho
University of Sao Paulo (USP) , University of Sao Paulo (USP) - Department of Economics , University of Sao Paulo (USP) and FEA-USP
Date Posted: November 12, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Forensic Accounting in a Constitutional Parliamentary Democracy: The Case of Ireland
Journal of Forensic and Investigative Accounting, 6(3): 62-97.
Niamh M. Brennan
University College Dublin
Date Posted: November 12, 2014
Accepted Paper Series
32 downloads

Incl. Electronic Paper The Geography of REIT Audit Service Investments
Ran Lu-Andrews and Yin Yu-Thompson
University of Connecticut and Oakland University
Date Posted: November 12, 2014
Last Revised: November 14, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper Forensic Accounting: An Anglo-American Comparison – Forensic Accounting in the U.S.A.
Journal of Forensic & Investigative Accounting, Vol. 6, Issue 3, Special International Issue, 2014, pp. 154-170.
Wm. Dennis Huber
Capella University
Date Posted: November 12, 2014
Accepted Paper Series
46 downloads

Incl. Electronic Paper Differences in Stock Price Sensitivity to Accounting Information: An Empirical Study of Select Sectors in BSE SENSEX
Kameshwar Rao V.S. Modekurti and Lubza Nihar K
Gandhi Institute of Technology and Management (GITAM) - GITAM School of International Business and Gandhi Institute of Technology and Management (GITAM), GITAM School of International Business
Date Posted: November 11, 2014
Working Paper Series
22 downloads

Incl. Electronic Paper Loan Loss Accounting Rules across the Globe: What do we Know?
Christian Domikowsky
University of Muenster - Finance Center Muenster
Date Posted: November 11, 2014
Working Paper Series
23 downloads

Harmonising European Public Sector Accounting Standards (EPSAS): Issues and Perspectives for Europe's Economy and Society
Accounting, Economics and Law: A Convivium. Volume 4, Issue 3, Pages 165-178. DOI: 10.1515/ael-2014-0015, October 2014
Yuri Biondi
French National Center for Scientific Research (CNRS)
Date Posted: November 10, 2014
Accepted Paper Series

Incl. Electronic Paper Parameters Affecting the Increase of Performance Efficiency Inside Some Egyptian Manufacturing Firms by Applying ABC System
Petru Stefea and Karim Mamdouh Abbas
West University of Timisoara - Faculty of Economics and Business Administration and Modern University for Technology and Information (MTI)
Date Posted: November 10, 2014
Working Paper Series
12 downloads

Accrual-Based and Real Earnings Management before and after IFRS Adoption: The Case of Greece
Journal of Applied Accounting Research, Forthcoming
Aikaterini Ferentinou and Seraina C. Anagnostopoulou
University of Graz and Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: November 09, 2014
Last Revised: November 11, 2014
Accepted Paper Series


 

1 2 3 4 ... 214 | Next >
   


 

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo7 in 7.735 seconds