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Abstracts: 484,272
Full Text Papers: 393,643
Authors: 226,678
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Last 12 months: 11,175,672
Last 30 days: 1,053,329

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SSRN eLibrary Search Results
JEL Code: M41
4,278,965 Total downloads
Showing Papers 2,951 - 3,000 of 9,388
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Incl. Electronic Paper Investigation of Information Search in Buyer-Supplier Negotiations
Christian Mastilak , Linda J. Matuszewski , Fabienne Miller and Alex Woods
Xavier University - Department of Accountancy , Northern Illinois University , Worcester Polytechnic Institute and College of William and Mary
Date Posted: August 08, 2009
Working Paper Series
47 downloads

Incl. Electronic Paper Resume as a Balanced Scorecard: Teaching the Balanced Scorecard Using Analogy
AAA 2010 Management Accounting Section (MAS) Meeting Paper
Christian Mastilak and Michele Matherly
Xavier University - Department of Accountancy and Xavier University - Department of Accountancy
Date Posted: August 08, 2009
Working Paper Series
254 downloads

Incl. Electronic Paper Influence Activities and Favoritism in Subjective Performance Evaluation: Evidence from Chinese State-owned Enterprises
Accounting Review, Vol. 87, No. 5, September 2012
Fei Du , Guliang Tang and S. Mark Young
The University of Hong Kong , University of International Business and Economics and University of Southern California - Leventhal School of Accounting
Date Posted: August 07, 2009
Last Revised: January 16, 2013
Accepted Paper Series
133 downloads

Incl. Electronic Paper The Effect of Imprecise Information on Incentives and Team Production
Naomi Rothenberg
University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: August 07, 2009
Working Paper Series
23 downloads

Incl. Electronic Paper The Effects of Perceptions of Performance Measurement Characteristics on the Workforce
AAA 2010 Management Accounting Section (MAS) Meeting Paper
Laurie L. Burney and Sally K. Widener
Mississippi State University - School of Accountancy and Rice University - Jesse H. Jones Graduate School of Business
Date Posted: August 07, 2009
Last Revised: December 11, 2009
Working Paper Series
211 downloads

Incl. Electronic Paper The Value Relevance of Accounting Reports
Business Journal For Entrepreneurs, Vol. 22, No. 1, pp. 59-64, 2009
Graeme P. Gould and Hussain Gulzar Rammal
affiliation not provided to SSRN and University of South Australia - International Graduate School of Management
Date Posted: August 07, 2009
Accepted Paper Series
205 downloads

Incl. Electronic Paper Factors Influencing the Use of Quality Costs in TQM Environments: Evidence from Japan
AAA 2010 Management Accounting Section (MAS) Meeting Paper
Takehisa Kajiwara
Kobe University - Graduate School of Business Administration
Date Posted: August 06, 2009
Last Revised: January 13, 2010
Working Paper Series
465 downloads

Incl. Electronic Paper Religious Social Norms and Corporate Financial Reporting
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Scott Dyreng , William J. Mayew and Christopher D. Williams
Duke University , Duke University - Fuqua School of Business and University of Michigan - Stephen M. Ross School of Business
Date Posted: August 06, 2009
Last Revised: June 09, 2012
Working Paper Series
1028 downloads

Incl. Electronic Paper An Adjusted ROA as a Proxy for Risk Premium Estimation – S&P’s 1 500 Case
32nd European Accounting Association Annual Congress, May 12-15, 2009, Tampere, Finland
Bartosz Kurek
Cracow University of Economics - Department of Accounting
Date Posted: August 05, 2009
Working Paper Series
143 downloads

Reaping the Benefits of Two Worlds: An Exploratory Study of the Cash and the Accrual Accounting Information Roles in Local Governments
Journal of Applied Accounting Research (forthcoming)
Sandra Cohen , Nikolaos Kaimenakis and Georgios (George) Venieris
Athens University of Economics and Business - Department of Business Administration , Athens University of Economics and Business and Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: August 05, 2009
Last Revised: September 27, 2011
Accepted Paper Series

Incl. Electronic Paper An Analysis of Audit Deficiencies Based on Section 104 Inspection Reports Issued by the PCAOB During 2004–2007
Helen M. Roybark
Radford University - College of Business and Economics
Date Posted: August 04, 2009
Working Paper Series
162 downloads

Incl. Electronic Paper The Effects of Market Competition and International Orientation on Management Control Systems’ Use by Emerging Market Publicly Listed Companies
AAA 2010 Management Accounting Section (MAS) Meeting Paper
Neale Gilbert O'Connor , Sandra C. Vera-Munoz and Francis Chan
National University of Singapore , University of Notre Dame - Department of Accountancy and Hong Kong Shue Yan University
Date Posted: August 04, 2009
Last Revised: January 12, 2010
Working Paper Series
370 downloads

Incl. Electronic Paper Intellectual Capital Communication: Evidence from Social and Sustainability Reporting
Emilio Passetti , Andrea Tenucci , Lino Cinquini and Marco Frey
University of Pisa - Dipartimento di Economia Aziendale , Scuola Superiore Sant'Anna , Scuola Superiore Sant'Anna- Institute of Management and Scuola Superiore Sant'Anna - Institute of Management
Date Posted: August 03, 2009
Working Paper Series
460 downloads

Incl. Electronic Paper A Framework for Financial Reporting Standards: Issues and a Suggested Model
Robert J. Bloomfield , Theodore E. Christensen , Karim Jamal , Stephen R. Moehrle , James A. Ohlson , Stephen H. Penman , Gary Previts , Thomas L. Stober , Shyam Sunder , Ross L. Watts and Robert H. Colson
Cornell University - Samuel Curtis Johnson Graduate School of Management , Brigham Young University - Marriott School of Management , University of Alberta - Department of Accounting, Operations & Information Systems , University of Missouri at Saint Louis - Accounting Area , New York University (NYU) - Leonard N. Stern School of Business , Columbia University - Department of Accounting , Case Western Reserve University - Department of Accountancy , University of Notre Dame - Department of Accountancy , Yale University - School of Management , Massachusetts Institute of Technology (MIT) - Sloan School of Management and Grant Thornton LLP
Date Posted: August 02, 2009
Last Revised: January 27, 2013
Working Paper Series
1495 downloads

Incl. Electronic Paper Decomposition of a Certain Cash Flow Stream: Systemic Value Added and Net Final Value
Bulletin of Economic Research, Vol. 55, No. 2, pp.149-176, 2003
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: August 01, 2009
Accepted Paper Series
149 downloads

Incl. Electronic Paper Not by Will: Baxter and the Rise of Authoritative Accounting Standards
Shyam Sunder
Yale University - School of Management
Date Posted: August 01, 2009
Working Paper Series
47 downloads

Incl. Electronic Paper The Fair Value of Cash Flow Hedges, Future Profitability and Stock Returns
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
John L. Campbell
University of Georgia - J.M. Tull School of Accounting
Date Posted: August 01, 2009
Last Revised: April 01, 2013
Working Paper Series
952 downloads

Strategic Revenue Recognition to Achieve Earnings Benchmarks
Journal of Accounting and Public Policy, Forthcoming
Marcus L. Caylor
Kennesaw State University
Date Posted: July 31, 2009
Accepted Paper Series

Incl. Electronic Paper Longitudinal Analysis of Voluntary Adoption of XBRL on Financial Reporting
International Journal of Economics and Accounting, Vol. 2, No. 2: 173-189, 2011
Jap Efendi , Murphy Smith and Jeffrey Wong
University of Texas at Arlington , Murray State University - College of Business and University of Nevada, Reno
Date Posted: July 30, 2009
Last Revised: February 06, 2013
Accepted Paper Series
527 downloads

Incl. Electronic Paper Artificial Intelligence Measurement of Disclosure (AIMD)
European Accounting Review, Forthcoming
Michael Grüning
European University Viadrina Frankfurt (Oder)
Date Posted: July 30, 2009
Last Revised: September 20, 2010
Working Paper Series
362 downloads

Incl. Electronic Paper Extensive Income and Value of the Firm: Who Gets What?
CLPE Research Paper No. 20/2009
Shyam Sunder
Yale University - School of Management
Date Posted: July 30, 2009
Last Revised: August 13, 2009
Working Paper Series
52 downloads

Incl. Electronic Paper Ultimate Ownership and Earnings Conservatism
European Accounting Review, Forthcoming
Carolina Bona Sánchez , Jerónimo Pérez Alemán and Domingo J. Santana Martin
University of Las Palmas de Gran Canaria , Universidad de Las Palmas de Gran Canaria and University of Las Palmas de Gran Canaria
Date Posted: July 30, 2009
Last Revised: April 24, 2011
Accepted Paper Series
248 downloads

Incl. Electronic Paper Using Negotiated Budgets for Planning and Performance Evaluation: An Experimental Study
AAA 2010 Management Accounting Section (MAS) Meeting Paper
Markus C. Arnold and Robert Gillenkirch
Institute for Accounting and Control and University of Goettingen (Gottingen) - Faculty of Economic Sciences
Date Posted: July 30, 2009
Working Paper Series
182 downloads

Incl. Electronic Paper Earnings Management in Dynamic Settings
Yutaro Murakami and Atsushi Shiiba
Keio University and Osaka University
Date Posted: July 28, 2009
Last Revised: November 25, 2009
Working Paper Series
239 downloads

Incl. Electronic Paper Information Risk and Fair Values: An Examination of Equity Betas
Journal of Accounting Research, Forthcoming
Edward J. Riedl and George Serafeim
Boston University - School of Management and Harvard University - Harvard Business School
Date Posted: July 28, 2009
Last Revised: January 18, 2011
Accepted Paper Series
1013 downloads

Incl. Electronic Paper Public Strategic Plans in Italian Local Governments: A Sustainability Development Focus?
SMOG Conference, Forlì, Italy, July 1-3, 2009 ,
Luca Mazzara , Benedetta Siboni and Daniela Sangiorgi
University of Bologna , University of Bologna - Department of Management and University of Pisa
Date Posted: July 28, 2009
Last Revised: July 22, 2010
Working Paper Series
39 downloads

Incl. Electronic Paper Modelling Excess Profit
Economic Modelling, Vol. 21, No. 3, pp. 595-617, May 2004
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: July 27, 2009
Last Revised: July 29, 2009
Accepted Paper Series
157 downloads

The Impact of Regulatory Enforcement and Audit Upon IFRS Compliance: Evidence from China
European Accounting Review, Forthcoming
Jean Jinghan Chen and Haitao Zhang
University of Surrey - School of Management and University of Surrey-School of Management
Date Posted: July 27, 2009
Accepted Paper Series

Incl. Electronic Paper A Logical Umbrella for Firm Evaluation: The Fundamental Relation (Un ombrello logico per la valutazione d'azienda: la relazione fondamentale)
La Valutazione delle Aziende, Vol. 54, pp. 26-33, September
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: July 26, 2009
Last Revised: September 23, 2010
Accepted Paper Series
115 downloads

Incl. Electronic Paper Economic Value Added and Systemic Value Added: Symmetry, Additive Coherence and Differences in Performance
Applied Financial Economics Letters, Vol. 2, No. 3, pp. 151-154, May 2006
Roberto Ghiselli Ricci and Carlo Alberto Magni
Università degli Studi di Sassari and University of Modena and Reggio Emilia - Department of Economics
Date Posted: July 26, 2009
Accepted Paper Series
288 downloads

Incl. Electronic Paper Lost in Translation: The Effects of Incentive Compensation on Strategy Surrogation
AAA 2010 Management Accounting Section (MAS) Meeting Paper
Willie Choi , Gary Hecht and William B. Tayler
University of Pittsburgh , University of Wisconsin - Madison and Brigham Young University
Date Posted: July 26, 2009
Last Revised: August 16, 2010
Working Paper Series
195 downloads

The Relative and Incremental Explanatory Powers of Dirty Surplus for Debt Interest Rate
Journal of International Accounting, Auditing & Taxation, 2009
Akinobu Shuto , Shota Otomasa and Kazuyuki Suda
Kobe University - Research Institute for Economics and Business Administration , affiliation not provided to SSRN and Waseda University
Date Posted: July 25, 2009
Accepted Paper Series

Incl. Electronic Paper Does Filing Form 10-K Early Matter?
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Preeti Choudhary , Kenneth J. Merkley and Jason D. Schloetzer
Georgetown University , Cornell University - Samuel Curtis Johnson Graduate School of Management and Georgetown University - McDonough School of Business
Date Posted: July 24, 2009
Last Revised: July 06, 2012
Working Paper Series
397 downloads

Incl. Electronic Paper Labor Unions and Management’s Incentive to Signal a Negative Outlook
Contemporary Accounting Research, Forthcoming
Francesco Bova
University of Toronto - Rotman School of Management
Date Posted: July 22, 2009
Last Revised: January 22, 2012
Accepted Paper Series
194 downloads

Making Sense of Cents: An Examination of Firms that Marginally Miss or Beat Analyst Forecasts
Journal of Finance, No. 64, pp. 2359-2386, October 2009
Sanjeev Bhojraj , Paul Hribar , Marc Picconi and John M. McInnis
Cornell University - Samuel Curtis Johnson Graduate School of Management , University of Iowa - Henry B. Tippie College of Business , Indiana University Bloomington - Kelley School of Business and University of Texas at Austin - Department of Accounting
Date Posted: July 22, 2009
Accepted Paper Series

Price Divergence from Fundamental Value and the Value Relevance of Accounting Information
Contemporary Accounting Research, Forthcoming
Simon Fung , Lixin (Nancy) Su and Xindong Kevin Zhu
Hong Kong Polytechnic University - Faculty of Business , Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: July 21, 2009
Last Revised: April 14, 2010
Accepted Paper Series

Incl. Electronic Paper In Praise of Mark to Management: The Need for Three-Dimensional Accounting
James Angel
Georgetown University - Department of Finance
Date Posted: July 19, 2009
Working Paper Series
309 downloads

Incl. Electronic Paper Accounting, Intangible Assets, Stock Market Activity, and Measurement and Disclosure Policy: Views from the UK
Elisabeth Dedman , Sulaiman Mouselli , Yun Shen and Andrew W. Stark
Warwick Business School , affiliation not provided to SSRN , University of Bath and University of Manchester - Manchester Business School
Date Posted: July 18, 2009
Working Paper Series
285 downloads

Incl. Electronic Paper Corporate Financing Activities and Contrarian Investment
Review of Finance, Vol. 14, No. 3, pp. 543-584, 2010, Georgetown McDonough School of Business Research Paper
Turan G. Bali , K. Ozgur Demirtas and Armen Hovakimian
Georgetown University - Robert Emmett McDonough School of Business , CUNY Baruch College - Zicklin School of Business and Baruch College - Zicklin School of Business
Date Posted: July 18, 2009
Last Revised: April 19, 2013
Accepted Paper Series
470 downloads

Incl. Electronic Paper Non-Audit Service Fees and Financial Reporting Quality: A Meta-Analysis
Ahsan Habib
Auckland University of Technology
Date Posted: July 18, 2009
Last Revised: October 02, 2009
Working Paper Series
520 downloads

The Impact of PCAOB Auditing Standard No. 5 on Audit Fees and Audit Quality
Accounting Horizons, 2012
Dechun Wang and Jian Zhou
Texas A&M University and University of Hawaii at Manoa
Date Posted: July 18, 2009
Last Revised: March 25, 2012
Accepted Paper Series

Incl. Electronic Paper Analyst Disagreement and Aggregate Volatility Risk
Alexander Barinov
University of Georgia - Terry College of Business
Date Posted: July 17, 2009
Last Revised: August 06, 2012
Working Paper Series
166 downloads

Incl. Electronic Paper Bernard Madoff and the Solo Auditor Red Flag
Journal of Forensic & Investigative Accounting, Vol. 1, No. 1, pp. 1-38, 2009
Ross D. Fuerman
Suffolk University - Department of Accounting
Date Posted: July 17, 2009
Accepted Paper Series
943 downloads

Incl. Electronic Paper Cost of Capital Estimation in the Current Distressed Environment
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 4, No. 1, pp. 31-40, 2009
Roger J. Grabowski
Duff & Phelps LLC
Date Posted: July 17, 2009
Last Revised: August 10, 2009
Accepted Paper Series
1004 downloads

Incl. Electronic Paper Leases, Debt and Value
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 4, No. 1, pp. 3-29, 2009
Aswath Damodaran
New York University - Stern School of Business
Date Posted: July 17, 2009
Accepted Paper Series
523 downloads

Governance Regulatory Changes, International Financial Reporting Standards Adoption, and New Zealand Audit and Non-Audit Fees: Empirical Evidence
Accounting and Finance, 2009
Paul A. Griffin , David H. Lont and Yuan Sun
University of California, Davis - Graduate School of Management , University of Otago - Department of Accountancy and Finance and University of California, Berkeley - Haas School of Business
Date Posted: July 16, 2009
Accepted Paper Series

Incl. Electronic Paper JARAF Editorial, Volume 4 (1) July 2009
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 4, No. 1, 2009
Tyrone M. Carlin and Nigel Finch
The University of Sydney Business School and The University of Sydney Business School
Date Posted: July 16, 2009
Accepted Paper Series
185 downloads

Incl. Electronic Paper Regulatory Profit Targets and Earnings Management in Initial Public Offerings: The Case of Malaysia
Journal of Financial Reporting & Accounting, Vol. 6, No. 1, 2008
Norashikin Ismail
Universiti Teknologi MARA
Date Posted: July 16, 2009
Accepted Paper Series
104 downloads

Incl. Electronic Paper Is More R&D Investment Always Better?
AAA 2010 Management Accounting Section (MAS) Meeting Paper
Cheng-Jen Huang and Shu-Yun Chen
Tunghai University - Department of Accounting and affiliation not provided to SSRN
Date Posted: July 15, 2009
Last Revised: November 10, 2012
Working Paper Series
114 downloads

On the Analysis of Firms' Cash Flows
Contemporary Accounting Research, Forthcoming
James Ohlson Sr. and Jagadison K. Aier
affiliation not provided to SSRN and George Mason University
Date Posted: July 15, 2009
Accepted Paper Series


 

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