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Abstracts: 489,423
Full Text Papers: 398,298
Authors: 228,729
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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
5,336,136 Total downloads
Showing Papers 3,001 - 3,050 of 13,133
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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

Incl. Electronic Paper Numbers Games? A Natural Experiment Investigating Three (Ir)Regularities in Reported Earnings Per Share
Bjorn N. Jorgensen , Yong Gyu Lee and Steve Rock
University of Colorado at Boulder , CUNY - Baruch College and University of Colorado at Boulder - Department of Accounting
Date Posted: August 26, 2010
Working Paper Series
90 downloads

The Occupational Safety and Health Scorecard – A Business Case Example for Strategic Management
Scandinavian Journal of Work, Environment & Health, Vol. 35, No. 6, pp. 403-413, November 2009
Birgit Koeper , Klaus Moeller and Gerard Zwetsloot
Government of the Federal Republic of Germany - Bundesanstalt für Arbeitsschutz und Arbeitsmedizin , University of St. Gallen and TNO Quality of Life - Work and Employment
Date Posted: August 26, 2010
Accepted Paper Series

Incl. Electronic Paper The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Practice Offices
Thomas C. Omer , Nathan Y. Sharp and Dechun Wang
University of Nebraska-Lincoln , Texas A&M University (TAMU) - Department of Accounting and Texas A&M University
Date Posted: August 24, 2010
Last Revised: April 26, 2013
Working Paper Series
324 downloads

Incl. Electronic Paper Monolithic versus Differential Impacts of Sox Regulation on Market Valuation of Banks’ Loan Loss Provision
Asma Bouchekoua , Hamadi Matoussi and Samir Trabelsi
University of Manouba - Institut Supérieur de Comptabilité et d'Administration des Entreprises (ISCAE) , Institut Supérieur de Comptabilité et d'Administration des Entreprises (ISCAE) - Gestion and Brock University - Accounting
Date Posted: August 24, 2010
Working Paper Series
4 downloads

Incl. Electronic Paper Explaining the Accounting Disclosure Index of Stock Exchanges by Foreign Exchange Market Activity
Aziz Bakay and Murad Moqbel
Gediz University and Our Lady of the Lake University
Date Posted: August 23, 2010
Working Paper Series
124 downloads

Incl. Electronic Paper Management Control as a Meso-Foundation of Organizational Capabilities
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Norman T. Sheehan and Hanno Roberts
University of Saskatchewan - Edwards School of Business and BI Norwegian School of Management
Date Posted: August 23, 2010
Working Paper Series
108 downloads

Incl. Electronic Paper Using Role Plays to Understand and Manage Control System Benefits and Costs
Norman T. Sheehan
University of Saskatchewan - Edwards School of Business
Date Posted: August 23, 2010
Working Paper Series
67 downloads

Incl. Electronic Paper Advising and Monitoring CEOs: The Dual Role of Boards
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Tim Baldenius , Nahum D. Melumad and Xiaojing Meng
New York University (NYU) - Department of Accounting, Taxation & Business Law , Columbia Business School - Accounting, Business Law & Taxation and Columbia Business School
Date Posted: August 22, 2010
Working Paper Series
249 downloads

Incl. Electronic Paper Case Study on Sustainability: Accountants’ Role in Developing a New Business Model
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Ellen Lippman
University of Portland - Dr. Robert B. Pamplin, Jr. School of Business Administration
Date Posted: August 22, 2010
Last Revised: December 28, 2010
Working Paper Series
481 downloads

Incl. Electronic Paper Forecasting Financial Statements and Financial Valuation of a Business Plan (Slides)
Ignacio Velez-Pareja
Master Consultores
Date Posted: August 22, 2010
Last Revised: June 30, 2012
Working Paper Series
741 downloads

Partner Selection, Partner Behavior, and Business Network Performance – An Empirical Study on German Business Networks
Journal of Accounting & Organizational Change, Vol. 6, No. 1, pp. 27-51, 2010
Klaus Moeller
University of St. Gallen
Date Posted: August 22, 2010
Accepted Paper Series

Incl. Electronic Paper Performance Management Design in Business Networks
Klaus Moeller
University of St. Gallen
Date Posted: August 22, 2010
Working Paper Series
53 downloads

Incl. Electronic Paper R&D Expenditure and Firm Valuation: Evidence from Europe
23rd Australasian Finance and Banking Conference 2010 Paper
Andi Duqi and Giuseppe Torluccio
University of Bologna - Department of Management and University of Bologna - Department of Management
Date Posted: August 22, 2010
Working Paper Series
285 downloads

Incl. Electronic Paper Sunset Medical
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Scott A. Wandler and Kevin Watson
University of New Orleans and Iowa State University
Date Posted: August 22, 2010
Working Paper Series
69 downloads

Supply Chain Performance Measurement: A Transaction Cost Theory and Value-Based Approach
Klaus Moeller
University of St. Gallen
Date Posted: August 22, 2010
Working Paper Series

Incl. Electronic Paper The Impact of Risk and Monitoring on CEO Compensation
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Ana M. Albuquerque , George Papadakis and Peter D. Wysocki
Boston University School of Management , Boston University and University of Miami - School of Business Administration
Date Posted: August 22, 2010
Working Paper Series
225 downloads

Regulatory Hybrids: Partnerships, Budgeting and Modernising Government
Management Accounting Research, Forthcoming
Liisa Kurunmaki and Peter Miller
London School of Economics - Department of Accounting and London School of Economics
Date Posted: August 21, 2010
Last Revised: August 24, 2010
Accepted Paper Series

Incl. Electronic Paper An Empirical Investigation of the Relationship Between Profit Margin Persistence and Firms’ Choice of Business Model: Evidence from the US Airline Industry
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Denton Collins , Leon Chan and Francisco J. Román
Texas Tech University - Area of Accounting , San Diego State University and Texas Tech University - Area of Accounting
Date Posted: August 20, 2010
Last Revised: December 10, 2010
Working Paper Series
220 downloads

Incl. Electronic Paper Are US Academics and Professionals Ready for IFRS?
Murad Moqbel and Aziz Bakay
Our Lady of the Lake University and Gediz University
Date Posted: August 20, 2010
Working Paper Series
324 downloads

Incl. Electronic Paper Interim Reporting and Accounting Quality
Ulf Schiller and Marcel de Vegt
University of Basel and affiliation not provided to SSRN
Date Posted: August 20, 2010
Working Paper Series
236 downloads

Incl. Electronic Paper Reference Points and Budget Requests: Can Controls Destroy Honesty in Managerial Reporting?
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Eddy Cardinaels
Tilburg University - Center and Faculty of Economics and Business Administration
Date Posted: August 20, 2010
Last Revised: December 14, 2010
Working Paper Series
171 downloads

Incl. Electronic Paper The Comparability of Accounting Rates of Return Under Historical Cost Accounting
Asher Curtis and Melissa Fay Lewis
University of Washington and University of Utah
Date Posted: August 20, 2010
Last Revised: September 26, 2011
Working Paper Series
308 downloads

Incl. Electronic Paper What Drives Corporate Social Performance? The Role of Nation-level Institutions
Journal of International Business Studies (Forthcoming)
Ioannis Ioannou and George Serafeim
London Business School and Harvard University - Harvard Business School
Date Posted: August 20, 2010
Last Revised: August 19, 2012
Accepted Paper Series
586 downloads

Incl. Electronic Paper Association Between Borrower and Lender State Ownership and Accounting Conservatism
Journal of Accounting Research, Vol. 48, No. 5, pp. 973-1014, December 2010
Hanwen Chen , Jeff Zeyun Chen , Gerald J. Lobo and Yanyan Wang
Xiamen University , University of Colorado at Boulder , University of Houston - C.T. Bauer College of Business and Xiamen University
Date Posted: August 19, 2010
Last Revised: October 17, 2010
Accepted Paper Series
729 downloads

Incl. Electronic Paper Bluffing Contests: The Real Effects of Pre-Announcing Competitive Decisions
Carlos Corona and Lin Nan
Carnegie Mellon University and Purdue University
Date Posted: August 19, 2010
Last Revised: September 15, 2010
Working Paper Series
68 downloads

Incl. Electronic Paper How Does Ratchet Effect Rise and Sag? Empirical Evidence with Respect to Target Ambiguity, Interactive Target Setting, and Measurement Noise (formerly, Information Asymmetry and Ratchet Effect)
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Tae Sik Ahn and Younsik Choi
Seoul National University - College of Business Administration and Seoul National University - College of Business Administration
Date Posted: August 19, 2010
Last Revised: December 06, 2010
Working Paper Series
114 downloads

Incl. Electronic Paper Intangible and Financial Performance: Causes and Effects
Journal of Intellectual Capital, Vol. 10, No. 2, p. 224-245, 2009
Klaus Moeller
University of St. Gallen
Date Posted: August 19, 2010
Accepted Paper Series
153 downloads

Incl. Electronic Paper Good Intentions at Good Grains, Inc.
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Susan Boedeker Hughes , Russell R. Boedeker and Cathy Beaudoin
University of Vermont , Fiserv and University of Vermont
Date Posted: August 18, 2010
Last Revised: July 12, 2012
Working Paper Series
60 downloads

Incl. Electronic Paper Market Response to Mandatory Pre-Earnings-Announcements - Evidence from Ad-Hoc Disclosures in Germany
Rainer Baule and Christian Tallau
University of Hagen and Muenster University of Applied Sciences
Date Posted: August 18, 2010
Last Revised: May 12, 2012
Working Paper Series
99 downloads

Overhead Allocation Dilemma: How to Reconcile Homogeneity with Simplicity
Clement Thomas and Michel Gervais
University of Rennes 1 - CREM and Université de Rennes I - Center for Research in Economics and Management (CREM)
Date Posted: August 18, 2010
Working Paper Series

Incl. Electronic Paper Say-on-Pay and the Differential Effects of Voluntary Versus Mandatory Regimes on Investor Perceptions and Behavior
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Kendall Bowlin , Margaret H. Christ and Jeremy B. Griffin
University of Mississippi - Patterson School of Accountancy , University of Georgia and University of Notre Dame - Mendoza College of Business
Date Posted: August 18, 2010
Last Revised: May 05, 2012
Working Paper Series
271 downloads

Incl. Electronic Paper Short Selling Around Restatement Announcements: When Do Bears Pounce?
Michael S. Drake , Linda A. Myers , Susan Scholz and Nathan Y. Sharp
Brigham Young University - Marriott School , University of Arkansas , University of Kansas - Accounting and Information Systems Area and Texas A&M University (TAMU) - Department of Accounting
Date Posted: August 18, 2010
Last Revised: June 05, 2012
Working Paper Series
351 downloads

Incl. Electronic Paper The Development of Financial and Management Accounting After the IFRS Adoption: A Case from the Czech Republic
David Procházka
University of Economics, Prague
Date Posted: August 18, 2010
Working Paper Series
382 downloads

The Effect of Relative Performance Information on Performance and Effort Allocation in a Multi-Task Environment
Accounting Review, Forthcoming
R. Lynn Hannan , Gregory P. McPhee , Andrew H. Newman and Ivo Tafkov
Georgia State University - J. Mack Robinson College of Business , Georgia State University - J. Mack Robinson College of Business , University of South Carolina and Georgia State University
Date Posted: August 18, 2010
Last Revised: October 03, 2012
Accepted Paper Series

Incl. Electronic Paper The Effects of Attribute Evaluability and Evaluation Mode on Decisions Involving Nontraditional and Nonfinancial Accounting Information
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Hank C. Alewine and Dan N. Stone
University of Alabama in Huntsville - College of Business Administration and University of Kentucky - Von Allmen School of Accountancy
Date Posted: August 18, 2010
Last Revised: December 02, 2010
Working Paper Series
186 downloads

Incl. Electronic Paper The Implementation and Impacts of Balanced Scorecard on Shared Service Units: A Car Dealership Case
Tsuilin Kuo and Anne Wu
Fu-Jen Catholic University and National Chengchi University (Taipei)
Date Posted: August 18, 2010
Working Paper Series
270 downloads

Incl. Electronic Paper The Link Between Perception of BSC Implementation and Corporate Strategy and its Impact on Performance
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Majidul Islam
Concordia University, Quebec - Department of Accountancy
Date Posted: August 18, 2010
Working Paper Series
426 downloads

Incl. Electronic Paper The Market Value Impact of Brand Value Announcements
Marie Dutordoir , Frank Verbeeten and Dominique De Beijer
University of Manchester - Manchester Business School , Amsterdam Business School and affiliation not provided to SSRN
Date Posted: August 18, 2010
Last Revised: July 02, 2012
Working Paper Series
134 downloads

The Pricing Effects of Securities Class Action Lawsuits and Litigation Insurance
Journal of Law, Economics, and Organization, Forthcoming
Judson Caskey
University of Texas at Austin - Red McCombs School of Business
Date Posted: August 18, 2010
Last Revised: January 24, 2013
Accepted Paper Series

The Accounting and Valuation of Intangible Assets in Germany
Hannes Frey and Andreas Oehler
University of Bamberg and Bamberg University
Date Posted: August 17, 2010
Working Paper Series


 

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