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SSRN eLibrary Statistics:

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Abstracts: 489,242
Full Text Papers: 398,123
Authors: 228,655
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Last 12 months: 11,224,159
Last 30 days: 834,566

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SSRN eLibrary Search Results
JEL Code: M4
5,334,960 Total downloads
Showing Papers 2,981 - 3,030 of 13,131
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The Chief Financial Officer's Perspective on Auditor Client Negotiations
Contemporary Accounting Research, Vol. 24, No. 2, Summer 2007
Michael Gibbins , Susan A. McCracken and Steven Salterio
University of Alberta - Department of Accounting, Operations & Information Systems , McMaster University - Michael G. DeGroote School of Business and Queen's University - School of Business
Date Posted: February 21, 2007
Accepted Paper Series

The Characteristics of Independence after the Sarbanes-Oxley Act of 2002 for Audit Committees in a Financially Stressed Industry: A Small Sample Study
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Paula M. Cardwell , Linda L. Poulson and John T. Sennetti
Elon University - Love School of Business , Elon University - Love School of Business and Nova Southeastern University - H. Wayne Huizenga School of Business & Entrepreneurship
Date Posted: April 06, 2004
Working Paper Series

Incl. Electronic Paper The Characteristics of a Firm's Information Environment and the Predictive Ability of Insider Trades
MIT Sloan Working Paper No. 4218-01
Richard M. Frankel and Xu Li
Washington University in Saint Louis - Olin Business School and School of Business
Date Posted: October 08, 2001
Working Paper Series
582 downloads

The Characteristics and Valuation of Loss Reserves of Property Casualty Insurers
Review of Accounting Studies, Vol 3, Nos 1-2, 1998
William H. Beaver and Maureen F. McNichols
Stanford University and Stanford University
Date Posted: September 17, 1999
Accepted Paper Series

Incl. Electronic Paper The Characteristics and Fate of Take Me Over Firms
Derek Oler and Kevin R. Smith
Texas Tech University - Rawls College of Business and Utah Valley University
Date Posted: September 15, 2006
Last Revised: October 04, 2008
Working Paper Series
178 downloads

The Changing Time-Series Properties of Earnings, Cash Flows and Accruals: Has Financial Reporting Become More Conservative?
Journal of Accounting & Economics, Vol 29, No 3, June 2000
Dan Givoly and Carla Hayn
Pennsylvania State University - Mary Jean and Frank P. Smeal College of Business Administration and University of California at Los Angeles
Date Posted: January 29, 2001
Accepted Paper Series

Incl. Electronic Paper The Changing Relationship Between Tax and Financial
UPF Economics and Business Working Paper 782
Ester Oliveras , Xavier Puig and Christopher Nobes
University Pompeu Fabra , Universitat Pompeu Fabra - Faculty of Economic and Business Sciences and University of Reading - Department of Management
Date Posted: November 16, 2005
Working Paper Series
244 downloads

The Changing Relationship between Audit Firm Size and Going Concern Reporting
Accounting Organizations & Society, Forthcoming
Steven E. Kaplan and David D. Williams
Arizona State University and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: August 18, 2012
Accepted Paper Series

Incl. Electronic Paper The Changing Political Economy of Pension Fund Accounting Regulation: A Comparative Study of Four Anglo-American Countries
Paul J. M. Klumpes
EDHEC Business School
Date Posted: February 19, 2011
Working Paper Series
105 downloads

Incl. Electronic Paper The Changing Nature of Trading Volume Reactions to Earnings Announcements: Further Evidence of an Increase in Pre-Announcement Private Information
Richard A. Schneible Jr. and Douglas E. Stevens
University at Albany and Florida State University
Date Posted: May 09, 2008
Working Paper Series
212 downloads

Incl. Electronic Paper The Change in Information Uncertainty and Acquirer Wealth Losses
Review of Accounting Studies, Forthcoming
Merle Erickson , Shiing-wu Wang and Frank Zhang
University of Chicago - Booth School of Business , University of Southern California - Leventhal School of Accounting and Yale School of Management
Date Posted: June 01, 2011
Accepted Paper Series
154 downloads

Incl. Electronic Paper The Challenges the Changing Landscape of Banking Poses for Accounting and Financial Reporting
Wayne R. Landsman and Ken V. Peasnell
University of North Carolina (UNC) at Chapel Hill - Accounting Area and Lancaster University - Department of Accounting and Finance
Date Posted: February 07, 2013
Working Paper Series
52 downloads

Incl. Electronic Paper The Challenges of Public Sector Audit as an Effective Accountability Tool in PPP Arrangements in Nigeria
Okaro Sunday Chukwunedu and Gloria Ogochukwu Okafor
Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Date Posted: December 11, 2011
Working Paper Series
628 downloads

The Challenges of Investor Communication: The Case of CUC International, Inc
Paul M. Healy and Krishna Palepu
Harvard Business School and Harvard University - Harvard Business School
Date Posted: May 23, 1998
Working Paper Series

Incl. Electronic Paper The Challenges of Analyzing Russian Financial Statements
William H. Coyle and Vladimir V. Platonov
Babson College and The University of Economics & Finance at St. Peter
Date Posted: October 13, 1997
Working Paper Series
328 downloads

The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned from Past Experience
European Accounting Review, Forthcoming
Jens Mueller
University of Graz
Date Posted: October 22, 2012
Accepted Paper Series

Incl. Fee Electronic Paper The CF and Accounting Standards: The Persistence of Discrepancies
Abacus, Vol. 39, pp. 298-309, October 2003
Janice Loftus
University of Sydney - School of Business
Date Posted: March 04, 2004
Accepted Paper Series
23 downloads

The CCCTB Compatible with National GAAP? What's Next?
Intertax, Vol. 36, Nos. 8/9, pp. 359-370, 2008
Irma Johanna Mosquera Valderrama
The Hague University
Date Posted: March 11, 2010
Accepted Paper Series

Incl. Electronic Paper The Causes and Consequences of Internal Control Problems in Nonprofit Organizations
Christine Petrovits , Catherine Shakespeare and Aimee Shih
George Washington University - Department of Accountancy , University of Michigan - Stephen M. Ross School of Business and National University of Singapore (NUS)
Date Posted: April 02, 2010
Working Paper Series
563 downloads

Incl. Electronic Paper The Case of Sustainability Assurance: Constructing a New Assurance Service
Brendan O'Dwyer
University of Amsterdam - Faculty of Economics and Business (FEB)
Date Posted: January 20, 2011
Working Paper Series
146 downloads

Incl. Electronic Paper The Case for the Use of International Reporting Standards in New Zealand: A Briefing Paper Prepared on Behalf of the New Zealand Securities Commission
Keitha L. Dunstan
Bond University - School of Business
Date Posted: October 14, 2008
Working Paper Series
106 downloads

Incl. Electronic Paper The Case for New Accounting Research Agenda in Spain
Economics Working Paper 380
Oriol Amat , John Blake and Ester Oliveras
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences , affiliation not provided to SSRN and Universitat Pompeu Fabra - Faculty of Economic and Business Sciences
Date Posted: September 02, 1999
Working Paper Series
185 downloads

Incl. Electronic Paper The Case for Local Fair Value Discount Rates Under IFRS
Laurens A. P. Swinkels
Erasmus University Rotterdam (EUR)
Date Posted: February 15, 2011
Working Paper Series
142 downloads

The Case for Local Fair Value Discount Rates Under IFRS
Pensions, Vol. 16, No. 2, pp. 107-114, 2011
Laurens A. P. Swinkels
Erasmus University Rotterdam (EUR)
Date Posted: June 28, 2011
Accepted Paper Series

Incl. Electronic Paper The Case for Global Accounting Standards: Arguments and Evidence
Ann Tarca
University of Western Australia
Date Posted: January 22, 2013
Working Paper Series
143 downloads

Incl. Fee Electronic Paper The Case for Cameral Accounting
Financial Accountability and Management, Vol. 18, pp. 39-72, 2002
Norvald Monsen
Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law
Date Posted: November 12, 2002
Accepted Paper Series
28 downloads

Incl. Electronic Paper The Case for a Nonresearch Doctorate in Accounting: An Application of Economic and Ethical Theory to a Practical Issue
Journal of Accounting, Ethics & Public Policy, Vol. 2, No. 3 (Summer 1999), 560-566
Robert W. McGee
Fayetteville State University
Date Posted: October 05, 2000
Accepted Paper Series
184 downloads

Incl. Electronic Paper The Capitalization of Intangibles and Managerial Information
CAAA Annual Conference 2012
Mindy Wolfe
University of Waterloo
Date Posted: January 16, 2012
Working Paper Series
68 downloads

Incl. Electronic Paper The Capital Market Implications of the Frequency of Interim Financial Reporting: An International Analysis
Yaw M. Mensah and Robert Werner
Rutgers Business School - Newark & New Brunswick and Rutgers Business School - New Brunswick
Date Posted: January 30, 2007
Working Paper Series
388 downloads

Incl. Electronic Paper The Buyback Monitor – July 2011: Share Buyback Profits of 252 Firms 2000-2011
M. A. Gumport
MG Holdings/SIP
Date Posted: July 06, 2011
Working Paper Series
145 downloads

Incl. Electronic Paper The Buyback Monitor – July 2010: Corporate Stock Buyback Profits of 275 Firms 2000-2010
M. A. Gumport
MG Holdings/SIP
Date Posted: July 06, 2010
Working Paper Series
141 downloads

Incl. Electronic Paper The Buyback Monitor - July 2009: Corporate Stock Buyback Profits of 273 Firms from 2000 into 2009
M. A. Gumport
MG Holdings/SIP
Date Posted: July 13, 2009
Working Paper Series
219 downloads

Incl. Electronic Paper The Buyback Monitor - April 2013: Share Buyback Profits of 232 Firms 2000-2013
M. A. Gumport
MG Holdings/SIP
Date Posted: May 01, 2013
Last Revised: May 04, 2013
Working Paper Series
83 downloads

Incl. Electronic Paper The Buyback Monitor - 'Mirror, Mirror...' - Corporate Stock Buyback Profits of 276 Firms
M. A. Gumport
MG Holdings/SIP
Date Posted: January 26, 2009
Working Paper Series
173 downloads

The Business Value of IT: A Synthesis and Framework of Archival Research
Journal of Information Systems, Vol. 25, No. 2, pp. 81-116, 2011
Adi Masli , Vernon J. Richardson , Juan Manuel Sanchez and Rod Smith
University of Arkansas - Sam M. Walton College of Business , University of Arkansas at Fayetteville , Texas Tech University and Cal State University Long Beach
Date Posted: October 27, 2011
Last Revised: January 16, 2012
Accepted Paper Series

Incl. Electronic Paper The Business Cycle, Macroeconomic Shocks and the Cross Section: The Growth of UK Quoted Companies
LBS Accounting Subject Area Working Paper No. ACCT027
Chris Higson , Sean Holly , Paul Kattuman and S. Platis
London Business School , University of Cambridge - Department of Applied Economics , University of Cambridge - Judge Business School and London Business School
Date Posted: February 23, 2003
Working Paper Series
367 downloads

Incl. Electronic Paper The Building of a Professional: Creating Greater Career Identity Within a Degree
The International Journal of Learning, Vol. 16, No. 10, pp. 253-266, 2009
Brett Freudenberg , Mark Brimble and Craig Cameron
Griffith University - Griffith Business School , Griffith University - School of Accounting, Banking and Finance - Nathan and Logan Campuses and Griffith University
Date Posted: August 25, 2009
Last Revised: September 28, 2010
Working Paper Series
62 downloads

Incl. Electronic Paper The BP Oil Spill: Shareholder Wealth Effects and Environmental Disclosures
Frank Heflin and Dana Wallace
Florida State University - College of Business and Florida State University
Date Posted: September 26, 2011
Last Revised: March 26, 2013
Working Paper Series
347 downloads

The Board of Director's and Prior Audit Opinion's Influence on the Stock Market Reaction to Announced Auditor Changes: An Agency Cost Perspective
Wallace N. Davidson III and Donald Gribbin
Southern Illinois University at Carbondale - Department of Finance and Southern Illinois University at Carbondale - Accountancy
Date Posted: February 25, 1998
Working Paper Series

The Big Six Experience: A Retrospective Account by Alumni
ACCOUNTING HORIZONS, Vol 10, No 2, June 1996
Dale E. Marxen
Minnesota State University, Mankato - College of Business
Date Posted: May 04, 1998
Accepted Paper Series

The Benefits of Financial Statement Comparability
Journal of Accounting Research, Vol. 49, No. 4, pp. 895-931, 2011
Gus De Franco , S.P. Kothari and Rodrigo S. Verdi
University of Toronto - Rotman School of Management , Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT)
Date Posted: March 19, 2011
Last Revised: January 23, 2012
Accepted Paper Series

Incl. Electronic Paper The Benefits of Financial Statement Comparability
Gus De Franco , S.P. Kothari and Rodrigo S. Verdi
University of Toronto - Rotman School of Management , Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT)
Date Posted: September 11, 2008
Last Revised: March 15, 2011
Working Paper Series
1761 downloads

Incl. Electronic Paper The Benefits of Decoupling Financial Reporting from Bank Capital Regulation
Guoxiang Song
University of Greenwich - Accounting and Finance
Date Posted: November 07, 2011
Last Revised: June 27, 2012
Working Paper Series
84 downloads

The Benefits of Conservative Accounting to Shareholders: Evidence from the Financial Crisis
Accounting Horizons, 2013, 27(2): 319-346
Qiang Wu , Bill Francis and Iftekhar Hasan
Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Technology , Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology and Fordham University
Date Posted: December 09, 2011
Last Revised: June 17, 2013
Accepted Paper Series

The Benefit of More Accurate Product Cost Information in Imperfectly Competitive Markets: An Experimental Investigation
Carolyn M. Callahan and E. Ann Gabriel
University of Memphis and Ohio University - School of Accountancy
Date Posted: February 20, 1997
Working Paper Series

The Behavior of Overhead Costs: Evidence from Hospital Service Departments
Naomi S. Soderstrom and Eric W. Noreen
University of Colorado at Boulder and University of Washington
Date Posted: August 07, 1995
Working Paper Series

Incl. Electronic Paper The BC and AC Economics of the Firm - A First Essay
University of Pisa Science and Economics Discussion Paper No. 04
Paolo Mariti
University of Pisa - Department of Economics
Date Posted: December 15, 2003
Working Paper Series
237 downloads

The Basu Measure as an Indicator of Conditional Conservatism: Evidence from U.K. Earnings Components
European Accounting Review, Forthcoming
Audrey Hsu , John O'Hanlon and Ken V. Peasnell
National Taiwan University , Lancaster University - Department of Accounting and Finance and Lancaster University - Department of Accounting and Finance
Date Posted: May 14, 2013
Accepted Paper Series

Incl. Electronic Paper The Banking System, Integrated Part of the Sustainable Development
47th Congress of European Regional Science Association, ERSA, 2007
Stefanescu Aurelia , Ileana Nisulescu , Mariana Vuta , Monica Dudian , Duca Ioana , Carmen Trica , Rodica Gherghina , Curpan Alina and Mihaela Hrisanta Dobre
affiliation not provided to SSRN , affiliation not provided to SSRN , affiliation not provided to SSRN , Bucharest University of Economics , affiliation not provided to SSRN , affiliation not provided to SSRN , affiliation not provided to SSRN , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: February 21, 2009
Working Paper Series
167 downloads

The Bank of the State and the State of the Bank: Annual Accounts of the Banco de Espana 1872-1894
European Accounting Review, Vol. 11, No. 2, July 2002
Marcia Annisette and Marta Macias
Universidad Carlos III de Madrid and Universidad Carlos III de Madrid - Department of Business Administration
Date Posted: September 19, 2002
Accepted Paper Series


 

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