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Abstracts: 484,509
Full Text Papers: 393,865
Authors: 226,776
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  Last 12 months: 		68,968

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Last 12 months: 11,189,330
Last 30 days: 1,059,940

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  Footnotes: 		77,812
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SSRN eLibrary Search Results
JEL Code: M4
5,294,919 Total downloads
Showing Papers 2,661 - 2,710 of 13,026
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Incl. Electronic Paper How Does Ratchet Effect Rise and Sag? Empirical Evidence with Respect to Target Ambiguity, Interactive Target Setting, and Measurement Noise
Tae Sik Ahn , Younsik Choi and Iny Hwang
Seoul National University - College of Business Administration , Seoul National University - College of Business Administration and Seoul National University - College of Business Administration
Date Posted: December 07, 2010
Working Paper Series
58 downloads

Incl. Electronic Paper Mandatory Audit Committees in Australia: Are There Economic Justifications?
 Tek Bahadur Lama
University of Western Sydney
Date Posted: December 07, 2010
Working Paper Series
61 downloads

Incl. Electronic Paper The Negative Effect of the Marriage Penalty Tax on American Society
Academy of Accounting and Financial Studies Journal, Vol. 13, No. 1, pp. 103-125, 2009
 Frederick J. Feucht , Murphy Smith and Robert Strawser
Prairie View A&M University , Murray State University - College of Business and Texas A&M University (TAMU) - Department of Accounting
Date Posted: December 07, 2010
Last Revised: December 16, 2010
Accepted Paper Series
90 downloads

Incl. Electronic Paper The Reflection of the Adoption of IFRS in the Performance Analysis of Publicly Traded Companies in Brazil (Reflexo da Adoção das IFRS na Análise de Desempenho das Companhias de Capital Aberto no Brasil) (Portuguese)
Revista de Contabilidade e Organizações, Vol. 4, No. 9, p. 30, 2010,
Orleans Silva Martins and Edilson Paulo
Federal University of Paraiba (UFPB) and Universidade Federal da Paraiba
Date Posted: December 07, 2010
Last Revised: April 17, 2012
Working Paper Series
141 downloads

Incl. Electronic Paper Automating the Process of Taxonomy Creation and Comparison of Taxonomy Structures
 Vasundhara Chakraborty and Miklos A. Vasarhelyi
Rutgers University and Rutgers Business School
Date Posted: December 05, 2010
Working Paper Series
105 downloads

Incl. Electronic Paper Beating Market Expectations, Analysts’ Forecasts Dispersion and the Pricing of Credit Default Swaps
 Mauricio A. Melgarejo
INCAE Business School
Date Posted: December 05, 2010
Last Revised: April 14, 2012
Working Paper Series
104 downloads

Incl. Electronic Paper Section 1, Clause 2 of the Fourteenth Amendment Modified Article IV, Section 2, Clause 1 of the Constitution of the United State of America - Part 1
 Dan Goodman
affiliation not provided to SSRN
Date Posted: December 05, 2010
Last Revised: December 16, 2010
Working Paper Series
18 downloads

Incl. Electronic Paper Section 1, Clause 2 of the Fourteenth Amendment Modified Article IV, Section 2, Clause 1 of the Constitution of the United State of America – Part 2
 Dan Goodman
affiliation not provided to SSRN
Date Posted: December 05, 2010
Last Revised: December 14, 2010
Working Paper Series
15 downloads

Incl. Electronic Paper Who Believes the Hype? An Experimental Examination of how Language Affects Investor Judgments
Journal of Accounting Research, Forthcoming
 Jeffrey Hales , Xi (Jason) Kuang and Shankar Venkataraman
Georgia Institute of Technology , Georgia Institute of Technology - Scheller College of Business and Georgia Institute of Technology
Date Posted: December 05, 2010
Accepted Paper Series
107 downloads

Incl. Electronic Paper An Ex Post Examination of Auditor Resignations
 Anthony H. Catanach Jr., James H. Irving , Susan Perry Williams and Paul L. Walker
Villanova University - School of Business , Clemson University , University of Virginia (UVA) - McIntire School of Commerce and University of Virginia
Date Posted: December 04, 2010
Last Revised: January 09, 2012
Working Paper Series
120 downloads

Incl. Electronic Paper The Role of Accounting Conservatism in Firms’ Financial Decisions
 Jimmy Lee
Singapore Management University - School of Accountancy
Date Posted: December 02, 2010
Last Revised: April 18, 2013
Working Paper Series
922 downloads

Incl. Electronic Paper Accounting for Default Risk Under IFRS 9
 Erich Pummerer , Marcel Steller and Johannes Elgeti
University of Innsbruck - Department of Accounting, Auditing and Taxation , University of Innsbruck - Department of Accounting, Auditing and Taxation and University of Innsbruck - Department of Auditing and Accounting
Date Posted: December 02, 2010
Working Paper Series
394 downloads

Incl. Electronic Paper Depreciation Classes, Return on Investment and Economic Profitability
 Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: December 02, 2010
Last Revised: December 25, 2010
Working Paper Series
142 downloads

Incl. Electronic Paper Jurisdictional Competition Between Private and Public Sector Auditors: The Case of the Danish Certified Public Sector Auditor Qualification
Financial Accountability & Management, Forthcoming
 Kim Klarskov Jeppesen
Copenhagen Business School - Department of Accounting and Auditing
Date Posted: December 02, 2010
Last Revised: June 05, 2011
Accepted Paper Series
74 downloads

Materiality in Performing an Audit – Experimental Evidence
 Julia Severus and Marcel Steller
University of Innsbruck - Department of Accounting, Auditing and Taxation and University of Innsbruck - Department of Accounting, Auditing and Taxation
Date Posted: December 02, 2010
Last Revised: January 10, 2012
Working Paper Series

Incl. Electronic Paper Options Trading and the Extent that Stock Prices Lead Future Earnings Information
 Cameron Truong
Monash University
Date Posted: December 02, 2010
Working Paper Series
52 downloads

Incl. Electronic Paper Taxes and Financial Reporting: Evidence from Discretionary Investment Write-Offs in Italy
CESifo Working Paper Series No. 3261
 Giampaolo Arachi and Valeria Bucci
Econpubblica - Università Bocconi and University of Salento - The Group of Lecce
Date Posted: December 02, 2010
Working Paper Series
68 downloads

Incl. Electronic Paper Do Managers Use Earnings Guidance to Influence Street Earnings Exclusions?
Review of Accounting Studies, Vol. 16, No. 3, 2011
 Theodore E. Christensen , Kenneth J. Merkley , Jenny Wu Tucker and Shankar Venkataraman
Brigham Young University - Marriott School of Management , Cornell University - Samuel Curtis Johnson Graduate School of Management , University of Florida - Warrington College of Business Administration and Georgia Institute of Technology
Date Posted: December 01, 2010
Last Revised: March 03, 2012
Accepted Paper Series
159 downloads

Incl. Electronic Paper How Does Financial Reporting Quality Relate to Investment Efficiency?
Journal of Accounting & Economics (JAE), December 2009
 Gary C. Biddle , Gilles Hilary and Rodrigo S. Verdi
The University of Hong Kong , INSEAD and Massachusetts Institute of Technology (MIT)
Date Posted: December 01, 2010
Last Revised: October 03, 2012
Accepted Paper Series
3002 downloads

Incl. Electronic Paper Impairment Test and Real Options Analysis: Congenial or Uncongenial Twins? With Special Reference to Intangible Assets
 Giuseppe Marzo
University of Ferrara - Faculty of Economics
Date Posted: November 30, 2010
Last Revised: December 16, 2010
Working Paper Series
137 downloads

Incl. Electronic Paper Mental Accounting in Financial Reporting and Voluntary Disclosure
 M.G. Fennema and Lisa Koonce
Florida State University - Department of Accounting and University of Texas
Date Posted: November 30, 2010
Working Paper Series
796 downloads

Incl. Electronic Paper An Explanation of the Nature of Internally Generated Goodwill Based on Aggregation of Interacting Assets
CAAA Annual Conference 2011
 Jean-Francois Casta , Luc J. Paugam and Hervé Stolowy
University Paris-Dauphine - DRM Finance , ESSEC Business School and HEC Paris (Groupe HEC) - Accounting and Management Control Department
Date Posted: November 29, 2010
Last Revised: March 13, 2013
Working Paper Series
81 downloads

Incl. Electronic Paper Labor Unions and Accounting Conservatism
 David B. Farber , Hsin-Yi (Shirley) Hsieh , Boochun Jung and Han Yi
McGill University , Florida Atlantic University , University of Hawaii at Manoa and Korea University
Date Posted: November 29, 2010
Working Paper Series
156 downloads

Incl. Electronic Paper The Impact of CEO Career Concerns on Accruals Based and Real Earnings Management
Finance and Corporate Governance Conference 2011 Paper
 Chong Wang and Elizabeth A. Demers
Naval Postgraduate School and University of Virginia (UVA) - Darden School of Business
Date Posted: November 29, 2010
Working Paper Series
148 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 Financial Performance Measures and Value Creation: A Review
 Daniela Venanzi
University of Roma III - Department of Economics
Date Posted: November 28, 2010
Last Revised: December 09, 2011
Working Paper Series
716 downloads

The Relations Among Environmental Disclosure, Environmental Performance and Financial Performance: An Empirical Study in China
 Jun Lu
Chinese Academy of Social Sciences (CASS) - Institute of Quantitative and Technical Economics
Date Posted: November 27, 2010
Working Paper Series

Incl. Electronic Paper Biases in Management Forecasts of Venture-Backed Start-Ups: Evidence from Internal Due Diligence Documents of VC Investors
 Christopher Frederik Mokwa and Soenke Sievers
University of Cologne and University of Cologne
Date Posted: November 26, 2010
Last Revised: July 12, 2012
Working Paper Series
174 downloads

Earnings Conservatism in Pre- and Post- IFRS Periods in Turkey: Panel Data Evidence on the Firm Specific Factors
Journal of Accounting and Management Information Systems, Vol. 9, No. 3, pp. 403-421, 2010
 Cagnur Kaytmaz Balsari , Serdar Ozkan and Mustafa Gurol Durak
Dokuz Eylul University , Izmir University of Economics and Yasar University
Date Posted: November 26, 2010
Last Revised: November 29, 2010
Accepted Paper Series

Incl. Electronic Paper Relationship-Specificity, Contract Enforceability, and Income Smoothing
 Yiwei Dou , Ole-Kristian Hope and Wayne B. Thomas
New York University (NYU) - Department of Accounting, Taxation & Business Law , University of Toronto - Rotman School of Management and University of Oklahoma, Michael F. Price College of Business
Date Posted: November 26, 2010
Last Revised: November 23, 2012
Working Paper Series
547 downloads

Tax Professionals’ Ethical Decision Making: The Influence of Individual and Environmental Factors
 Donna Bobek , Amy Hageman and Robin Radtke
University of Central Florida , University of Central Florida - Kenneth G. Dixon School of Accounting and University of Texas at San Antonio
Date Posted: November 26, 2010
Working Paper Series

The Interdependencies of Intra- and Inter-Organisational Controls and Work Practices - The Case of Domestic Care of the Elderly
Management Accounting Research, Forthcoming
Kalle Kraus , Johnny Lind and Martin Calrron-Wall
Stockholm School of Economics , Stockholm School of Economics and Stockholm School of Economics
Date Posted: November 26, 2010
Accepted Paper Series

Sustainability Reporting in Italian Local Governments: What They do not Report
SOCIAL ACCOUNTING AND PUBLIC MANAGEMENT, S.P. Osborne and A. Ball, eds., pp. 192-202, Accountability for the Common Good, Routledge, 2010
 Federica Farneti , James Guthrie and Benedetta Siboni
University of Bologna - Faculty of Economics , Macquarie University - Department of Accounting and Finance and University of Bologna - Department of Management
Date Posted: November 25, 2010
Last Revised: December 01, 2010
Accepted Paper Series

Incl. Electronic Paper Firm Resources, Quality Signals and The Determinants of Corporate Environmental Reputation: Some UK Evidence
 Steve Toms
University of Leeds - Leeds University Business School (LUBS)
Date Posted: November 24, 2010
Working Paper Series
78 downloads

Incl. Electronic Paper Strategic Accounting Choice Around Firm-Level Labor Negotiations
 Beatriz Garcia Osma , Araceli Mora Enguídanos and Ana María Sabater Marcos
Universidad Autonoma de Madrid , University of Valencia - Department of Economics and Miguel Hernandez University
Date Posted: November 24, 2010
Last Revised: September 06, 2012
Working Paper Series
95 downloads

Incl. Electronic Paper Hidden Action, Identification, and Organization Design
IZA Discussion Paper No. 5325
 Wendelin Schnedler
University of Paderborn - Department of Management
Date Posted: November 22, 2010
Working Paper Series
9 downloads

Incl. Electronic Paper Calculating Profit: A Historical Perspective on the Development of Capitalism
Accounting, Organizations and Society, Vol. 35, No. 2, pp. 205-221, February 2010
Steve Toms
University of Leeds - Leeds University Business School (LUBS)
Date Posted: November 21, 2010
Accepted Paper Series
128 downloads

Incl. Electronic Paper Earnings Attribution and Information Transfers
 David S. Koo , Juan (Julie) Wu and P. Eric Yeung
University of Georgia - J. M. Tull School of Accounting , University of Georgia and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: November 20, 2010
Last Revised: January 16, 2013
Working Paper Series
289 downloads

Incl. Electronic Paper Nonprofit Resource Allocation Decisions: A Study of Marginal versus Average Spending
 Karen A. Kitching , Andrea Alston Roberts and Pamela C. Smith
George Mason University , University of Virginia (UVA) - McIntire School of Commerce and University of Texas at San Antonio - Department of Accounting
Date Posted: November 20, 2010
Last Revised: January 25, 2012
Working Paper Series
82 downloads

Incl. Electronic Paper Regulatory Induced Performance Persistence: Evidence from Hedge Funds
 Douglas Cumming , Na Dai , Lars Helge Hass and Denis Schweizer
York University - Schulich School of Business , State University of New York at Albany - School of Business & Center for Institutional Investment Management , Lancaster University Management School and WHU - Otto Beisheim School of Management
Date Posted: November 20, 2010
Last Revised: June 03, 2012
Working Paper Series
147 downloads

Incl. Electronic Paper Short Term Incentive Effects of a Reduction in the NOL Carryback Period
 Susan Albring , Dan S. Dhaliwal , Inder K. Khurana and Raynolde Pereira
Syracuse University - Joseph I. Lubin School of Accounting , University of Arizona - Department of Accounting , University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Date Posted: November 20, 2010
Last Revised: March 24, 2011
Working Paper Series
151 downloads

Incl. Electronic Paper A Theory of Asset Pricing and Performance Evaluation for Minority Banks with Implications for Bank Failure Prediction, Compensating Risk, and CAMELS Rating
Date Posted: November 19, 2010
Last Revised: January 29, 2011
Working Paper Series
239 downloads

Earnings management and the Post-Earnings Announcement Drift
Financial Management, Forthcoming
 Henock Louis and Amy X. Sun
Pennsylvania State University - Smeal College of Business and Pennsylvania State University - Department of Accounting
Date Posted: November 19, 2010
Last Revised: December 01, 2010
Accepted Paper Series

Incl. Electronic Paper Exploring the Direct and Indirect Performance Effects of Information/Communication Technology and Management Accounting and Controls
Accounting and Business Research, Forthcoming
 Jason Zezhong Xiao , Rong-Ruey Duh and Chee W. Chow
Cardiff University , National Taiwan University - Department of Accounting and San Diego State University
Date Posted: November 17, 2010
Accepted Paper Series
148 downloads

Incl. Electronic Paper Private Benefits Extraction and the Opposing Effects of Income Smoothing on Private Debt Contracts
Simon School Working Paper No. FR 11-04, Columbia Business School Research Paper No. 12/38
 Dan Amiram and Edward L. Owens
Columbia Business School - Accounting, Business Law & Taxation and University of Rochester - Simon School of Business
Date Posted: November 17, 2010
Last Revised: August 02, 2012
Working Paper Series
656 downloads

Informed Trading and the Market Reaction to Accounting Restatements
The Accounting Review, Forthcoming
 Brad Badertscher , Paul Hribar and Nicole Thorne Jenkins
University of Notre Dame , University of Iowa - Henry B. Tippie College of Business and University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics
Date Posted: November 16, 2010
Last Revised: February 08, 2012
Accepted Paper Series

The Reliability of Investment Property Fair Values Under IFRS
Journal of Property Investment & Finance, Vol. 29, No. 1, 2011
 Thomas Nellessen
Handelshochschule Leipzig (HHL)
Date Posted: November 16, 2010
Last Revised: December 21, 2010
Accepted Paper Series

Decline in Financial Reporting for Joint Ventures? Canadian Evidence on Removal of Financial Reporting Choice
European Accounting Review, Forthcoming
 Kazbi Soonawalla , A William Richardson and Raafat R. Roubi
London School of Economics & Political Science (LSE) - Department of Accounting and Finance , affiliation not provided to SSRN and Brock University - Accounting
Date Posted: November 15, 2010
Accepted Paper Series

Incl. Electronic Paper Accruals and the Prediction of Ex Post Intrinsic Values
 Miriam Breunsbach
University of Cologne - Department of Corporate Finance
Date Posted: November 14, 2010
Last Revised: November 26, 2010
Working Paper Series
94 downloads

Incl. Electronic Paper The Effect of Contextual Variables in the Relationship Between CSR and CFP: Evidence from Indonesian Companies
Issues in Social and Environmental Accounting, Vol. 4, No. 1, 2010
 Hasan Fauzi and Kamil Idris
Sebelas Maret University and Universiti Utara Malaysia
Date Posted: November 14, 2010
Accepted Paper Series
192 downloads


 

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