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Abstracts: 567,927
Full Text Papers: 469,960
Authors: 263,245
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  Last 12 months:
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Last 12 months: 9,733,347
Last 30 days: 834,045

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Total References: 9,075,328
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SSRN eLibrary Search Results
JEL Code: M41
4,799,720 Total downloads
Showing Papers 2,881 - 2,930 of 10,520
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Incl. Electronic Paper Personal Ethics & the U.S. Financial Collapse of 2007-08
Lawrence J. Trautman
American University
Date Posted: September 28, 2014
Working Paper Series
22 downloads

Incl. Electronic Paper Retroactive Tax Legislation, Reported Earnings, and Investors' Responses to Earnings 'Surprises': Evidence from R&D Credit Extensions
Brian Bratten and David S. Hulse
University of Kentucky - Von Allmen School of Accountancy and University of Kentucky - Gatton College of Business and Economics
Date Posted: September 28, 2014
Last Revised: September 29, 2014
Working Paper Series
5 downloads

Investor Relations, Earnings Quality, and Meeting Expectations
Marcus Kirk
University of Florida - Fisher School of Accounting
Date Posted: September 27, 2014
Working Paper Series

Incl. Electronic Paper Using Option Implied Volatilities to Predict Absolute Stock Returns - Evidence from Earnings Announcements and Annual Shareholders’ Meetings
Suresh Govindaraj , Wen Jin , Joshua Livnat and Chen Zhao
Rutgers University - Rutgers Business School - Newark and New Brunswick , Quantitative Management Associates (QMA) LLC , New York University and Rutgers Business School - Newark and New Brunswick
Date Posted: September 27, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Optimal Approach and Timeline for IFRS Adoption in Vietnam: Perceptions from Accounting Professionals
Research in Accounting Regulations, Vol. 26, No. 2, 2014
Duc Hong Thi Phan and Bruno Mascitelli
Swinburne University of Technology - Faculty of Business and Enterprise and Swinburne University of Technology - Faculty of Business and Enterprise
Date Posted: September 27, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper Disclosure and the Cost of Capital: A Survey of the Theoretical Literature
Jeremy Bertomeu and Edwige Cheynel
CUNY Baruch College and Columbia Business School - Accounting, Business Law & Taxation
Date Posted: September 26, 2014
Working Paper Series
14 downloads

Incl. Electronic Paper The Relevance of Japanese Horizontal Keiretsu Affiliated Firms from the Perspective of Disclosure Quality
Frendy and Dan Hu
Nagoya University - Graduate School of Economics and Nagoya University
Date Posted: September 25, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Relevance of Fair Value of Brazilian Banks Securities in the Financial Crisis
International Journal of Emerging Markets 10.1108/IJoEM-11-2012-0150
Fernando Chiqueto da Silva , Ricardo Menezes Silva , Guilherme Colossal and Nelson Carvalho
University of Sao Paulo (USP) , University of Sao Paulo (USP) - Faculty of Economics, Administration and Accounting of Ribeirão Preto (FEARP) , University of Sao Paulo (USP) and FEA-USP
Date Posted: September 24, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper The Interactive Role of Difficulty and Incentives in Explaining the Annual Earnings Forecast Walkdown
Mark Thomas Bradshaw , Lian Fen Lee and Kyle Peterson
Boston College , Boston College - Carroll School of Management and University of Oregon - Charles H. Lundquist School of Business
Date Posted: September 24, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Can We Automate Earnings Forecasts and Beat Analysts?
Ryan T. Ball , Eric Ghysels and Huan Zhou
The Stephen M. Ross School of Business at the University of Michigan , University of North Carolina Kenan-Flagler Business School and University of North Carolina (UNC) at Chapel Hill
Date Posted: September 23, 2014
Working Paper Series
30 downloads

Incl. Electronic Paper Some Capital Ideas
Michael E. Bradbury
Massey University
Date Posted: September 23, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Full Adoption of IFRS in Brazil: Earnings Quality and Cost of Equity Capital
Ricardo Menezes Silva and Paula Nardi
University of Sao Paulo (USP) - Faculty of Economics, Administration and Accounting of Ribeirão Preto (FEARP) and University of Sao Paulo (USP)
Date Posted: September 23, 2014
Working Paper Series
15 downloads

Incl. Electronic Paper Investor Reactions to Company Disclosure of High CEO Pay and High CEO-to-Employee Pay Ratio: An Experimental Investigation
Khim Kelly and Jean Lin Seow
University of Waterloo - School of Accounting and Finance and Singapore Management University
Date Posted: September 21, 2014
Working Paper Series
15 downloads

Incl. Electronic Paper Privacy Auditing Standards
Auditing: A Journal of Practice & Theory, Forthcoming
Alan Toy and David Hay
University of Auckland Business School and University of Auckland Business School
Date Posted: September 18, 2014
Accepted Paper Series
32 downloads

Incl. Electronic Paper Effective Tax Strategies: It's Not Just Minimization
Stevanie S. Neuman
University of Missouri at Columbia - School of Accountancy
Date Posted: September 17, 2014
Working Paper Series
25 downloads

Incl. Electronic Paper Do Short-Sellers Profit from Mutual Funds? Evidence from Daily Trades
Rock Center for Corporate Governance at Stanford University Working Paper No. 195
Salman Arif , Azi Ben-Rephael and Charles M.C. Lee
Indiana University - Kelley School of Business , Indiana University - Kelley School of Business - Department of Finance and Stanford University - Graduate School of Business
Date Posted: September 17, 2014
Last Revised: September 23, 2014
Working Paper Series
137 downloads

Goodwill Impairment Charges and Analyst Forecast Properties
Accounting Horizons, Forthcoming
Lucy Huajing Chen , Jayanthi Krishnan and Heibatollah Sami
Villanova University , Temple University - Department of Accounting and Lehigh University
Date Posted: September 17, 2014
Accepted Paper Series

Incl. Electronic Paper Is There News in the Timing of Earnings Announcements?
Joshua Livnat and Li Zhang
New York University and Rutgers Business School
Date Posted: September 17, 2014
Working Paper Series
51 downloads

Incl. Electronic Paper On the Presence and Absence of CEO Gender Effects on Management Control Choices: An Empirical Investigation
Kris Hardies , Ann Jorissen and Parichart Maneemai
University of Antwerp , University of Antwerp - Department of Accounting & Finance and Prince of Songkla University
Date Posted: September 17, 2014
Working Paper Series
28 downloads

Incl. Electronic Paper Repatriation Taxes and the Value of Cash Holdings
Novia (Xi) Chen
University of California, Irvine
Date Posted: September 17, 2014
Last Revised: September 23, 2014
Working Paper Series
74 downloads

The Interplay between Strategic Risk Profiles and Presentation Format on Managers’ Strategic Judgments Using the Balanced Scorecard
Mandy M. Cheng , Kerry A. Humphreys and Yichelle Zhang
University of New South Wales (UNSW) - School of Accounting , University of New South Wales (UNSW) - School of Accounting and University of New South Wales (UNSW) - School of Accounting
Date Posted: September 17, 2014
Working Paper Series

Incl. Electronic Paper Do Creditors Prefer Smooth Earnings? Evidence from European Private Firms
Joachim Gassen and Rolf Uwe Fuelbier
Humboldt University of Berlin - School of Business and Economics and University of Bayreuth
Date Posted: September 16, 2014
Working Paper Series
32 downloads

Incl. Electronic Paper Corporate Social Responsibility: Country-Level Predispositions and the Consequences of Choosing a Level of Disclosure
Charl J. de Villiers and Ana Cristina Marques
University of Waikato and NOVA School of Business and Economics
Date Posted: September 14, 2014
Working Paper Series
33 downloads

Incl. Electronic Paper When Does Insider Selling Increase Litigation Risk?
Seonghee Han , Murali Jagannathan and Srinivasan Krishnamurthy
State University of New York (SUNY) at Binghamton , State University of New York (SUNY) at Binghamton and North Carolina State University - Poole College of Management
Date Posted: September 14, 2014
Working Paper Series
32 downloads

Incl. Electronic Paper Presentation of Other Comprehensive Income: Is There a Relationship with the Total Amount, the Sign and the Volatility of Such Accounting Items?
Department of Management, Università Ca' Foscari Venezia Working Paper No. 2014/16,
Marisa Agostini
Ca Foscari University of Venice - Department of Management
Date Posted: September 13, 2014
Working Paper Series
13 downloads

Conditional Conservatism and the Boundaries of the Firm: The Case of Strategic Alliances
Nir Yehuda
University of Texas at Dallas - Department of Accounting & Information Management
Date Posted: September 13, 2014
Working Paper Series

Large Price Changes and Subsequent Returns
Journal of Investment Management, 2013
Suresh Govindaraj , Joshua Livnat , Pavel G. Savor and Chen Zhao
Rutgers University - Rutgers Business School - Newark and New Brunswick , New York University , Fox School of Business - Temple University and Rutgers Business School - Newark and New Brunswick
Date Posted: September 13, 2014
Accepted Paper Series

Incl. Electronic Paper 10 Years Impairment-Only Approach – Stakeholders’ Perceptions and Researchers’ Findings
Tobias Stork Genannt Wersborg and Torben Teuteberg
HHL Leipzig Graduate School of Management and HHL Leipzig Graduate School of Management
Date Posted: September 12, 2014
Working Paper Series
22 downloads

Incl. Electronic Paper Do Syndicated Loan Borrowers Trade-Off Accrual-Based Earnings Management with Real Activities Manipulation?
2014 American Accounting Association Annual Meeting
Dina F. El-Mahdy and Kang Cheng
Morgan State University and Morgan State University
Date Posted: September 12, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper CFOs Gender and Real Earnings Management
2014 Diversity Mid-Year Conference of the American Accounting Association
Dina F. El-Mahdy
Morgan State University
Date Posted: September 12, 2014
Last Revised: September 20, 2014
Working Paper Series
24 downloads

Incl. Electronic Paper Direct Evidence on the Informational Properties of Earnings in Loan Contracts
Scott Dyreng , Rahul Vashishtha and Joseph Weber
Duke University , Duke University and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: September 12, 2014
Working Paper Series
55 downloads

Incl. Electronic Paper The Valuation of Management Control Systems in Start-Up Companies: International Field-Based Evidence
European Accounting Review Forthcoming
Tony Davila , George Foster and Ning Jia
University of Navarra - IESE Business School , Stanford Graduate School of Business and Tsinghua University - School of Economics & Management
Date Posted: September 11, 2014
Accepted Paper Series
21 downloads

Incl. Electronic Paper The Impact of Kallikratis Project on Accrual Basis Accounting of the First Degree Local Authorities: A Financial Analysis of the Municipalities of the Prefecture of Aitoloakarnania
5th International Conference on Accounting and Finance, 4-5 September 2014, Syros island, GREECE
Vassilis Smaraidos , Georgios L. Thanasas and Georgia Kontogeorga
TEI of Western Greece - Department of Accounting and Finance , University of Patras and University of Patras - Business Administration
Date Posted: September 11, 2014
Accepted Paper Series
11 downloads

Incl. Electronic Paper Eternal Sunshine: Are U.S. Analysts More Optimistic than Foreign Analysts?
Joshua Livnat and Li Zhang
New York University and Rutgers Business School
Date Posted: September 11, 2014
Working Paper Series
30 downloads

Changes in Cash: Persistence and Pricing Implications
Journal of Accounting Research, Vol. 52, No. 3, 2014
Jeff Zeyun Chen and Philip B. Shane
University of Colorado at Boulder and College of William & Mary
Date Posted: September 11, 2014
Accepted Paper Series

How Frequent Financial Reporting Can Cause Managerial Short-Termism: An Analysis of the Costs and Benefits of Increasing Reporting Frequency
Journal of Accounting Research, Vol. 52, No. 2, 2014
Frank Gigler , Chandra Kanodia , Haresh Sapra and Raghu Venugopalan
University of Minnesota - Carlson School of Management , University of Minnesota - Carlson School of Management , University of Chicago - Booth School of Business and University of Illinois at Urbana-Champaign
Date Posted: September 11, 2014
Accepted Paper Series

The Impact of Recognition Versus Disclosure on Financial Information: A Preparer's Perspective
Journal of Accounting Research, Vol. 52, No. 3, 2014
Shana Clor-Proell and Laureen A. Maines
Texas Christian University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: September 11, 2014
Accepted Paper Series

Incl. Electronic Paper Information Decay and Financial Disclosures
Tim Loughran and Bill McDonald
University of Notre Dame and University of Notre Dame - Mendoza College of Business - Department of Finance
Date Posted: September 10, 2014
Working Paper Series
63 downloads

Dividend Payouts and Information Shocks
Journal of Accounting Research, Vol. 52, No. 2, 2014
Luzi Hail , Ahmed Tahoun and Clare Wang
University of Pennsylvania - The Wharton School , London Business School and Northwestern University - Kellogg School of Management
Date Posted: September 10, 2014
Accepted Paper Series

Public Equity and Audit Pricing in the United States
Journal of Accounting Research, Vol. 52, No. 2, 2014
Brad Badertscher , Bjorn Jorgensen , Sharon P. Katz and William Kinney
University of Notre Dame , London School of Economics & Political Science (LSE) - Department of Accounting , Columbia Business School - Accounting, Business Law & Taxation and University of Texas at Austin - Department of Accounting
Date Posted: September 10, 2014
Accepted Paper Series

Incl. Electronic Paper The Wheat Study on Establishment of Accounting Principles (1971-72): A Historical Study
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Date Posted: September 09, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper The Effect of Media Competition on Analyst Forecast Properties: Cross-Country Evidence
Ying Cao , Sami Keskek , Linda A. Myers and Albert Tsang
The Chinese University of Hong Kong (CUHK) - School of Accountancy , University of Arkansas - Sam M. Walton College of Business , University of Arkansas and The Chinese University of Hong Kong (CUHK) - School of Accountancy
Date Posted: September 08, 2014
Working Paper Series
27 downloads

Incl. Electronic Paper Инвестиционная позиция и учетная информация: глобальные изменения и локальные решения (Investment Position and Accounting Information: Global Change and Local Solutions)
Основы экономики, управления и права, 1(1), 2012, pp.154-160,
Svitlana Kuznetsova
Alfred Nobel University Dnipropetrovs'k(Ukraine)
Date Posted: September 08, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper Real and Accrual-Based Earnings Management to Achieve Industry-Average Profitability: Empirical Evidence from Japan
Tomoyasu Yamaguchi
Tohoku Gakuin University - Faculty of Business Administration
Date Posted: September 07, 2014
Working Paper Series
38 downloads

Incl. Electronic Paper Are Auditors Professionally Skeptical? Evidence from Auditors’ Going-Concern Opinions and Management Earnings Forecasts
Journal of Accounting Research, Forthcoming
Mei Feng and Chan Li
University of Pittsburgh - Katz Graduate School of Business and University of Pittsburgh
Date Posted: September 06, 2014
Accepted Paper Series
61 downloads

Incl. Electronic Paper The Effects of Significant Audit Matter Paragraphs and Accounting Standard Precision on Auditor Liability: Can Anything the Auditor Says Be Used Against Them?
Christine Gimbar , Bowe Hansen and Michael E. Ozlanski
Virginia Polytechnic Institute & State University , Virginia Tech University and University of New Hampshire
Date Posted: September 04, 2014
Last Revised: September 05, 2014
Working Paper Series
54 downloads

The Balanced Budget and Interperiod Equity: Implications for Financial Reporting
Public Fund Digest, Fall 1997, 8(2): 37-54
K. K. Raman
University of Texas at San Antonio
Date Posted: September 03, 2014
Accepted Paper Series

The Factors Affecting Intention to Adopt Accounting Standards for SMEs and to Use Information Technology for Financial Report on SMEs: Empirical Study in Indonesia
Yanti Puji Astutie
Independent
Date Posted: September 03, 2014
Working Paper Series

Evaluating Accounting Technology Governance in Syrian Organizations Using Cobit Maturity Model and Examining its Association with Accounting Information Reliability
International Journal of Current Research, Forthcoming
Laila M Al-Taweel
Tishreen University
Date Posted: September 03, 2014
Accepted Paper Series

Incl. Electronic Paper An Empirical Analysis of the Relationship between Cost Accounting Systems Structure and Cost Reporting Attributes: Evidence from Syria
International Journal of Current Research Vol. 6, Issue, 07, pp.7603-7607, July, 2014
Laila M Al-Taweel
Tishreen University
Date Posted: September 03, 2014
Accepted Paper Series
33 downloads


 

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