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SSRN eLibrary Statistics:

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Abstracts: 489,423
Full Text Papers: 398,298
Authors: 228,729
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  Last 12 months: 		69,626

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Last 12 months: 11,229,174
Last 30 days: 844,246

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SSRN eLibrary Search Results
JEL Code: M4
5,335,765 Total downloads
Showing Papers 2,961 - 3,010 of 13,132
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Incl. Electronic Paper Do the Benefits of Reducing Accounting Complexity Persist in Markets Prone to Bubble?
Jessen L. Hobson
University of Illinois at Urbana-Champaign
Date Posted: September 14, 2010
Last Revised: September 27, 2010
Working Paper Series
192 downloads

Incl. Electronic Paper Agency Conflicts and Auditing in Private Firms
 Ole-Kristian Hope , John Christian Langli and Wayne B. Thomas
University of Toronto - Rotman School of Management , BI Norwegian Business School - Department of Accounting, Auditing and Law and University of Oklahoma, Michael F. Price College of Business
Date Posted: September 12, 2010
Last Revised: June 08, 2012
Working Paper Series
616 downloads

Incl. Electronic Paper Evaluating the Evidence on the Big Firm Premium
 David Hay
University of Auckland - Department of Accounting and Finance
Date Posted: September 12, 2010
Last Revised: February 27, 2013
Working Paper Series
154 downloads

Incl. Electronic Paper Why do EPS Forecast Error and Dispersion not Vary with Scale? Implications for Analyst and Managerial Behavior
Journal of Accounting Research, Forthcoming
 Foong Soon Cheong and Jacob K. Thomas
Rutgers University and Yale School of Management
Date Posted: September 12, 2010
Accepted Paper Series
247 downloads

A Development Agenda, the Donor Dollar, and Voluntary Failure
Accounting, Business and Financial History, Vol. 20, No. 2, 2010
 David Sutton , Carolyn J. Cordery and Rachel F. Baskerville
Victoria University of Wellington , Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: September 10, 2010
Last Revised: February 17, 2011
Accepted Paper Series

Incl. Electronic Paper Accounting for Investments in Human Capital: A Review
 Anne Wyatt and Hermann Frick
University of Queensland and University of Queensland - Business School
Date Posted: September 10, 2010
Working Paper Series
248 downloads

Incl. Electronic Paper Assessing Financial Vulnerability in Nonprofit Sports Organisations
 Carolyn J. Cordery and Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: September 10, 2010
Working Paper Series
84 downloads

Control or Collaboration? Contrasting Accountability Relationships in the Primary Health Care Sector
Accounting, Auditing and Accountability, Vol. 23, No. 6, 2010
 Carolyn J. Cordery , Rachel F. Baskerville and Brenda A. Porter
Victoria University of Wellington - School of Accounting and Commercial Law , Victoria University of Wellington - School of Accounting and Commercial Law and University of Exeter Business School - Department of Accounting
Date Posted: September 10, 2010
Last Revised: February 17, 2011
Accepted Paper Series

Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis
Accounting Horizons, Vol. 24, No. 3, pp. 355-394, 2010
 Luzi Hail , Christian Leuz and Peter D. Wysocki
University of Pennsylvania - The Wharton School , University of Chicago - Booth School of Business and University of Miami - School of Business Administration
Date Posted: September 10, 2010
Accepted Paper Series

Internal Auditors' Perception About Their Role in Risk Management Audit in Egyptian Banking Sector
International Journal of Economics and Accounting, Vol. 3, No. 2, 2012, pp. 196-220
 Tariq Hassaneen Ismail
Cairo University - Faculty of Commerce
Date Posted: September 10, 2010
Last Revised: October 06, 2012
Accepted Paper Series

Incl. Electronic Paper The Cultural Theory of (Accounting) History
Accounting & Business History Research Unit Annual Conference, Cardiff University, September 6-7, 2010
 Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: September 10, 2010
Working Paper Series
495 downloads

Incl. Electronic Paper The Impact of Globalization on Professional Accounting Firms: Evidence from New Zealand
Accounting History, Vol. 15, No. 3, 2010
 Rachel F. Baskerville and David Hay
Victoria University of Wellington - School of Accounting and Commercial Law and University of Auckland - Department of Accounting and Finance
Date Posted: September 10, 2010
Accepted Paper Series
134 downloads

A Critical View of the GASB (German Accounting Standards Board) Draft 'White Paper' on the Future of European Creditor Protection
 Andreas Haaker
affiliation not provided to SSRN
Date Posted: September 08, 2010
Working Paper Series

Incl. Electronic Paper Conservatism, Disclosure and the Cost of Equity Capital
Australian Journal of Management, Forthcoming
 Tracy Artiach and Peter Clarkson
University of Queensland - Business School and University of Queensland - Business School
Date Posted: September 08, 2010
Last Revised: February 20, 2013
Accepted Paper Series
685 downloads

Empirical Evidence on the Impact of Book-Tax Differences on Divergence of Opinion Among Investors
Journal of the American Taxation Association, Forthcoming
 Joseph Comprix , Roger C. Graham Jr. and Jared A. Moore
Syracuse University , Oregon State University and Oregon State University - College of Business
Date Posted: September 08, 2010
Accepted Paper Series

Incl. Electronic Paper Investor Overlap and Diffusion of Disclosure Practices
Review of Accounting Studies, Forthcoming
 Michael J. Jung
New York University - Leonard N. Stern School of Business
Date Posted: September 08, 2010
Last Revised: October 29, 2011
Accepted Paper Series
189 downloads

Incl. Electronic Paper Accounting Variables, Deception, and a Bag of Words: Assessing the Tools of Fraud Detection
 Lynnette D. Purda and David Skillicorn
Queen's School of Business and Queen's University
Date Posted: September 05, 2010
Last Revised: September 26, 2012
Working Paper Series
402 downloads

Incl. Electronic Paper Disclosures of Insider Purchases and the Valuation Implications of Past Earnings Signals
Accounting Review, Vol. 87, No. 1, pp. 313-342, 2012
 David Veenman
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Date Posted: September 05, 2010
Last Revised: January 15, 2012
Accepted Paper Series
263 downloads

Incl. Electronic Paper Do XBRL Reports Have Incremental Information Content? – An Empirical Analysis
 Jap Efendi , Jin Dong Park and Chandra Subramaniam
University of Texas at Arlington , Towson University and University of Texas at Arlington - Department of Accounting
Date Posted: September 05, 2010
Working Paper Series
325 downloads

Incl. Electronic Paper Equity Misvaluation and Corporate Bankruptcy Prediction
 George E. Batta and Wan Wongsunwai
Claremont McKenna College - Robert Day School of Economics and Finance and Northwestern University
Date Posted: September 05, 2010
Last Revised: December 20, 2011
Working Paper Series
188 downloads

The Impacts of Product Market Competition on the Quantity and Quality of Voluntary Disclosures
Review of Accounting Studies, Vol. 15, No. 3, 2010
 Xi Li
Temple University - Fox School of Business and Management
Date Posted: September 05, 2010
Accepted Paper Series

Are CEOs Compensated for Value Destroying Growth in Earnings?
Review of Accounting Studies, Vol. 15, No. 1, 2010
 Sudhakar V. Balachandran and Partha Mohanram
Columbia Business School - Accounting, Business Law & Taxation and University of Toronto - Accounting
Date Posted: September 03, 2010
Accepted Paper Series

Incl. Electronic Paper Earnings Persistence and Mispricing Implications of Abnormal Changes in Cash
 Jeff Zeyun Chen and Philip B. Shane
University of Colorado at Boulder and College of William & Mary
Date Posted: September 03, 2010
Last Revised: November 23, 2010
Working Paper Series
189 downloads

Information Precision and Manipulation Incentives
Journal of Management Accounting Research, Forthcoming
 George Drymiotes
University of Cyprus
Date Posted: September 03, 2010
Accepted Paper Series

Is the Decline in the Value Relevance of Accounting Driven by Increased Conservatism?
Review of Accounting Studies, Forthcoming
 Sudhakar V. Balachandran and Partha Mohanram
Columbia Business School - Accounting, Business Law & Taxation and University of Toronto - Accounting
Date Posted: September 03, 2010
Accepted Paper Series

Incl. Electronic Paper Ethical Issues in Transfer Pricing
Manchester Journal of International Economic Law, Vol. 7, No. 2, pp. 24-41, 2010
 Robert W. McGee
Fayetteville State University
Date Posted: September 02, 2010
Accepted Paper Series
554 downloads

Incl. Electronic Paper Information Disclosure, Intertemporal Risk Sharing, and Asset Prices
MPI Collective Goods Preprint No. 2010/36
 Tri Vi Dang and Hendrik Hakenes
University of Mannheim - School of Economics (VWL) and University of Hannover
Date Posted: September 02, 2010
Working Paper Series
72 downloads

Incl. Electronic Paper A Study of the Effect of Age, Gender, & GPA on the Ethical Behavior of Accounting Students
 Sanjay Gupta , Nancy J. Swanson and Donna J. Cunningham
Valdosta State University - Department of Accounting and Finance , Valdosta State University - Department of Accounting and Finance and Valdosta State University - Department of Accounting and Finance
Date Posted: September 01, 2010
Working Paper Series
259 downloads

Incl. Electronic Paper Do IRS Audits Deter Corporate Tax Avoidance?
 Jeffrey L. Hoopes , Devan Mescall and Jeffrey Pittman
Ohio State University (OSU) - Department of Accounting & Management Information Systems , University of Saskatchewan and Memorial University of Newfoundland (MUN) - Faculty of Business Administration
Date Posted: September 01, 2010
Last Revised: November 15, 2011
Working Paper Series
571 downloads

Incl. Electronic Paper Executive Turnover Following Option Backdating Allegations
The Accounting Review, Forthcoming
 Jap Efendi , Rebecca Files , Bo Ouyang and Edward P. Swanson
University of Texas at Arlington , University of Texas at Dallas , Penn State Great Valley and Texas A&M University - Mays Business School
Date Posted: September 01, 2010
Last Revised: July 18, 2012
Accepted Paper Series
255 downloads

Incl. Electronic Paper Relevant but Delayed Information in Negotiated Audit Fees: Evidence from Stock Price Crashes
 Karl Hackenbrack , Nicole Thorne Jenkins and Mikhail Pevzner
Vanderbilt University - Accounting , University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics and University of Baltimore - Merrick School of Business
Date Posted: August 31, 2010
Last Revised: November 20, 2012
Working Paper Series
267 downloads

Incl. Electronic Paper Can a Code of Ethics Improve Manager Behavior and Investor Confidence? An Experimental Study
The Accounting Review, Forthcoming
 Bruce I. Davidson and Douglas E. Stevens
Old Dominion University - College of Business & Public Administration and Florida State University
Date Posted: August 31, 2010
Last Revised: August 09, 2012
Accepted Paper Series
317 downloads

Incl. Electronic Paper Employee Selection as a Control System
Journal of Accounting Research, Forthcoming, Harvard Business School Accounting & Management Unit Working Paper No. 11-021
 Dennis Campbell
Harvard Business School
Date Posted: August 31, 2010
Last Revised: April 09, 2012
Accepted Paper Series
395 downloads

Exploring the Relationships Between Strategy, Innovation and Management Control Systems: The Roles of Social Networking, Organic Innovative Culture and Formal Controls
Journal of Management Accounting Research, Vol. 23, 2011
 Robert H. Chenhall , Juha-Pekka Kallunki and Hanna Silvola
Monash University - Department of Accounting and Finance , University of Oulu - Department of Accounting and Finance and Turku School of Economics
Date Posted: August 31, 2010
Accepted Paper Series

The Hole in the Doughnut - Accounting for Acquired Intangibles at Krispy Kreme
Issues in Accounting Education, Vol. 21, No. 3, 2006
 Lori Holder-Webb and Mark J. Kohlbeck
Western New England University - Department of Accounting and Finance and Florida Atlantic University - School of Accounting
Date Posted: August 31, 2010
Accepted Paper Series

Accounting-Based Versus Market-Based Cross-Sectional Models of CDS Spreads
Journal of Banking and Finance, Vol. 33, No. 4, 2009
 Sanjiv Ranjan Das , Paul Hanouna and Atulya Sarin
Santa Clara University - Leavey School of Business , Villanova University - School of Business and Santa Clara University - Department of Finance
Date Posted: August 30, 2010
Accepted Paper Series

Incl. Electronic Paper Who Believes the Hype? An Experimental Examination of how Language Affects Investor Judgments
 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: August 30, 2010
Working Paper Series
165 downloads

An Integrated Model for Hybrid Securities
Management Science, Vol. 53, No. 9, pp. 1439-1451, 2007
 Sanjiv Ranjan Das and Rangarajan K. Sundaram
Santa Clara University - Leavey School of Business and New York University (NYU) - Department of Finance
Date Posted: August 29, 2010
Last Revised: March 14, 2011
Accepted Paper Series

Incl. Electronic Paper Customer-Base Concentration: Implications for Firm Performance and Capital Markets
Accounting Review, March 2012
 Panos N. Patatoukas
University of California, Berkeley - Haas School of Business
Date Posted: August 29, 2010
Last Revised: April 03, 2012
Accepted Paper Series
548 downloads

Does Foreign Investor Demand for Information Affect Forecast Accuracy? Evidence from the Chinese Stock Markets
Journal of International Accounting, Auditing and Taxation, Vol. 18, pp. 101–118, 2009,
Ran Barniv
Kent State University - Department of Accounting
Date Posted: August 29, 2010
Last Revised: September 13, 2010
Accepted Paper Series

Does Information Uncertainty Affect Investors’ Responses to Analysts’ Forecast Revisions? An Investigation of Accounting Restatements
Journal of Accounting and Public Policy, Vol. 28, No. 4, pp. 328-348, July/August 2009
 Ran Barniv and Jian Cao
Kent State University - Department of Accounting and Florida Atlantic University
Date Posted: August 29, 2010
Accepted Paper Series

Incl. Electronic Paper Guidelines for the Preparation of Budgets in Not-for-Profit Organizations
 Elli Malki
Financial-Tip
Date Posted: August 29, 2010
Working Paper Series
420 downloads

Incl. Electronic Paper A New Measure of Earnings Forecast Uncertainty: Theory and Evidence
 Xuguang Simon Sheng and Maya Thevenot
American University and Florida Atlantic University
Date Posted: August 28, 2010
Last Revised: October 22, 2010
Working Paper Series
206 downloads

Incl. Electronic Paper Differences in Management Accounting Between Family Enterprises and Non-Family Enterprises: A Statistical Approach
International Journal of Economic Sciences and Applied Research, Vol. 3, No. 1, pp. 89-95
 Christine Duller
JKU University of Linz
Date Posted: August 28, 2010
Accepted Paper Series
135 downloads

Incl. Electronic Paper Improving Auditors’ Fraud Judgments Using a Frequency Response Mode
Contemporary Accounting Research, Forthcoming
 Natalia Kochetova-Kozloski , William F. Messier Jr. and Aasmund Eilifsen
Saint Mary’s University - Sobey School of Business , University of Nevada, Las Vegas - Department of Accounting and Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law
Date Posted: August 28, 2010
Accepted Paper Series
104 downloads

Incl. Electronic Paper Transfer Pricing in Cost Contribution Arrangements
 Tomas Brabenec
University of Economics in Prague - Department of Finance and Business Valuation
Date Posted: August 28, 2010
Last Revised: January 30, 2012
Working Paper Series
103 downloads

Using Financial Accounting Information in the Governance of Takeovers: An Analysis by Type of Acquirer
Journal of Accounting and Public Policy, Vol. 23, pp. 321-349, 2004
 Joseph Aharony and Ran Barniv
Tel Aviv University - Faculty of Management and Kent State University - Department of Accounting
Date Posted: August 28, 2010
Accepted Paper Series

Incl. Electronic Paper High School Teachers’ Perceptions of Accounting: An International Study
Australian Journal of Accounting Education, Vol. 2, No. 1, 2006
 Paul K Wells and Peter Fieger
Auckland University of Technology and Massey University
Date Posted: August 27, 2010
Accepted Paper Series
97 downloads

Incl. Electronic Paper Struggling for the New Role for Business Controller
University of Tampere Department of Economics and Accounting Working Paper No. 1
 Timo Hyvonen , Janne Järvinen and Jukka Pellinen
University of Turku - School of Economics , University of Oulu and University of Jyväskylä
Date Posted: August 27, 2010
Working Paper Series
157 downloads

Voluntary Disclosure to Influence Investor Reactions to Merger Announcements: An Examination of Conference Calls
Accounting Review, Forthcoming
 Michael D. Kimbrough and Henock Louis
University of Maryland - Robert H. Smith School of Business and Pennsylvania State University - Smeal College of Business
Date Posted: August 27, 2010
Accepted Paper Series


 

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