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SSRN eLibrary Statistics:

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Abstracts: 483,932
Full Text Papers: 393,337
Authors: 226,553
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  Last 12 months: 		68,947

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Last 12 months: 11,179,656
Last 30 days: 1,087,338

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SSRN eLibrary Search Results
JEL Code: M41
4,275,644 Total downloads
Showing Papers 301 - 350 of 9,386
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Incl. Electronic Paper Born in Italy: On the Origins of Management Accounting Concept (Родом из Италии: у истоков управленческого учета и анализа)
Finansy i Business, 2012, N 4, pp. 216-228 - Финансы и бизнес, 2012, № 4, с. 216-228,
Olga N. Volkova
The National Research University Higher School of Economics
Date Posted: January 04, 2013
Last Revised: January 12, 2013
Accepted Paper Series
18 downloads

Incl. Electronic Paper The Objectives of Financial Reporting: A Historical Survey and Analysis
Accounting and Business Research, Forthcoming
 Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Date Posted: January 04, 2013
Accepted Paper Series
194 downloads

Incl. Electronic Paper Litigation Risk and Audit Pricing: The Role of Public Equity
 Brad Badertscher , Bjorn N. Jorgensen , Sharon P. Katz and William R. Kinney, Jr.
University of Notre Dame , University of Colorado at Boulder , Columbia Business School - Accounting, Business Law & Taxation and University of Texas at Austin - Department of Accounting
Date Posted: January 04, 2013
Last Revised: February 20, 2013
Working Paper Series
144 downloads

Incl. Electronic Paper Corruption Awareness, Ethical Sensitivity, Professional Skepticism and Risk of Corruption Assessment: Exploring the Multiple Relationship in Indonesian Case
2013 Financial Markets & Corporate Governance Conference
 Ashari Ashari
University of Muria Kudus
Date Posted: January 04, 2013
Working Paper Series
12 downloads

Incl. Electronic Paper Political Uncertainty and Accounting Conservatism: Evidence from the U.S. Presidential Election Cycle
 Lili Dai and Phong T. H. Ngo
Erasmus University Rotterdam and Australian National University (ANU)
Date Posted: January 04, 2013
Last Revised: February 11, 2013
Working Paper Series
101 downloads

Incl. Electronic Paper CSR Disclosures: Predispositions and Consequences
 Charl J. de Villiers and Ana Cristina Marques
University of Waikato and NOVA School of Business and Economics
Date Posted: January 04, 2013
Working Paper Series
81 downloads

Incl. Electronic Paper An Empirical Analysis of the Effects of Monitoring Intensity on the Relation between Equity Incentives and Earnings Management
Journal of Accounting and Public Policy, Forthcoming, Mays Business School Research Paper No. 2013-1
 Scott Duellman , Anwer S. Ahmed and Ahmed M. Abdel-Meguid
Saint Louis University - Department of Accounting , Texas A&M University - Mays Business School and The American University in Cairo - School of Business
Date Posted: January 03, 2013
Last Revised: May 01, 2013
Accepted Paper Series
87 downloads

Information Acquisition and Opportunistic Behavior in Managerial Reporting
Contemporary Accounting Research, Forthcoming
 Bryan K. Church , R. Lynn Hannan and Xi (Jason) Kuang
Georgia Institute of Technology - Accounting Area , Georgia State University - J. Mack Robinson College of Business and Georgia Institute of Technology - Scheller College of Business
Date Posted: January 02, 2013
Accepted Paper Series

Incl. Electronic Paper Executive Integrity, Audit Opinion, and Fraud in Chinese Listed Firms
Emerging Markets Review, Forthcoming
 Jiandong Chen , Douglas Cumming , Wenxuan Hou and Edward Lee
Southwestern University of Finance and Economics , York University - Schulich School of Business , University of Edinburgh - Business School and University of Manchester - Manchester Business School
Date Posted: January 01, 2013
Accepted Paper Series
79 downloads

Incl. Electronic Paper Impact of Proximity to Debt Covenant Violation on Earnings Management
 Diana R. Franz , Hassan R. HassabElnaby and Gerald J. Lobo
University of Toledo - College of Business Administration , University of Toledo - Department of Accounting and University of Houston - C.T. Bauer College of Business
Date Posted: January 01, 2013
Working Paper Series
134 downloads

Incl. Electronic Paper The Impact of the Greek Sovereign Debt Crisis on European Banks’ Disclosure and its Economic Consequences
 Peter Fiechter and Jie Zhou
University of Zurich - Department of Business Administration and University of Zurich
Date Posted: January 01, 2013
Working Paper Series
96 downloads

Incl. Electronic Paper Behavioral Finance Curriculum – What Topics and Teaching Approaches to Utilize in a Course?
Fourth Annual Meeting of the Academy of Behavioral Finance & Economics, September 2012
 Victor Ricciardi
Goucher College - Department of Business Management
Date Posted: December 30, 2012
Accepted Paper Series
851 downloads

Incl. Electronic Paper Forecasting the Macroeconomy: Analysts versus Economists
 Rebecca N. Hann , Maria Ogneva and Horacio Sapriza
University of Maryland , University of Southern California - Marshall School of Business and Federal Reserve Board
Date Posted: December 28, 2012
Working Paper Series
82 downloads

Incl. Electronic Paper How to Review a Paper
 Derek Oler and William R. Pasewark
Texas Tech University - Rawls College of Business and Texas Tech University - Rawls College of Business, Area of Accounting
Date Posted: December 28, 2012
Working Paper Series
255 downloads

Incl. Electronic Paper The Influence of Conditional Conservatism on Ownership Dispersion: An International Analysis
Revista Española de Financiación y Contabilidad, Forthcoming,
Begoña Giner , Ahmed Tahoun and Martin Walker
University of Valencia , London Business School and University of Manchester - Manchester Business School
Date Posted: December 26, 2012
Accepted Paper Series
94 downloads

Incl. Electronic Paper Does Corporate Tax Aggressiveness Influence Audit Pricing?
Contemporary Accounting Research, Forthcoming
 Michael P. Donohoe and W. Robert Knechel
University of Illinois at Urbana-Champaign - Department of Accountancy and University of Florida - Fisher School of Accounting
Date Posted: December 22, 2012
Last Revised: January 12, 2013
Accepted Paper Series
142 downloads

Incl. Electronic Paper Risk Relevance of Comprehensive Income
2013 Financial Markets & Corporate Governance Conference
 Shahwali Khan and Michael E. Bradbury
Massey University and Massey University
Date Posted: December 22, 2012
Working Paper Series
19 downloads

Incl. Electronic Paper The Effects of Credit Competition on Banks’ Loan Loss Provision Timeliness
Rotman School of Management Working Paper No. 2192586
 Yiwei Dou , Stephen G. Ryan and Youli Zou
New York University (NYU) - Department of Accounting, Taxation & Business Law , New York University (NYU) - Leonard N. Stern School of Business and University of Toronto - Rotman School of Management
Date Posted: December 22, 2012
Last Revised: March 04, 2013
Working Paper Series
77 downloads

Incl. Electronic Paper A Reexamination of Audit Fees for Initial Audit Engagements in the Post-SOX Period
 Jeffrey R. Casterella , Rosemond Desir and Julia Kokina
Colorado State University , Colorado State University and The University of Texas at El Paso
Date Posted: December 22, 2012
Last Revised: January 03, 2013
Working Paper Series
58 downloads

Incl. Electronic Paper Financial Reporting for Joint Ventures and Capital Markets Reactions
Department of Management, Università Ca' Foscari Venezia Working Paper No. 23/2012,
 Stefana Maria Dima (Cristea) and Chiara Saccon
Vasile Goldiş Western University of Arad and Ca Foscari University of Venice - Department of Management
Date Posted: December 22, 2012
Accepted Paper Series
78 downloads

Incl. Electronic Paper Firm Valuation with Bankruptcy Risk
 L. Peter Jennergren
Stockholm School of Economics
Date Posted: December 21, 2012
Working Paper Series
117 downloads

Incl. Electronic Paper Kapitalkosten vor Steuern - Das CAPM des IAS 36 (Pre-Tax Discount Rates - The CAPM Implied by IAS 36)
HHL Working Paper No. 114
 Marcus Salewski and Lena Siggelkow
HHL Leipzig Graduate School of Management and HHL Leipzig Graduate School of Management
Date Posted: December 21, 2012
Last Revised: January 07, 2013
Working Paper Series
29 downloads

Incl. Electronic Paper Discriminatory Related Party Transactions: A New Measure
2013 Financial Markets & Corporate Governance Conference
 Mohammad Tareq , Dennis William Taylor , Clive Morley and Nurul Houqe
RMIT University , RMIT University , RMIT University - Graduate School of Business and Law and Victoria University of Wellington - Victoria Business School
Date Posted: December 20, 2012
Last Revised: April 14, 2013
Working Paper Series
45 downloads

Incl. Electronic Paper The Determinants of Synergy Disclosure by French Target Companies in Takeover Bids
 Isabelle Martinez and Emannuelle Negre
University of Toulouse - Paul Sabatier; LGC and University of Toulouse 1 - Ecole Doctorale Sciences de Gestion
Date Posted: December 19, 2012
Working Paper Series
23 downloads

Incl. Electronic Paper Audit and Earnings Management in Spanish SMEs
 David Huguet and Juan L. Gandía
University of Valencia - Department of Accounting and University of Valencia - Department of Accounting
Date Posted: December 19, 2012
Working Paper Series
89 downloads

Incl. Electronic Paper Implied Cost of Capital: A Stochastic Perspective
2013 Financial Markets & Corporate Governance Conference
 Fabian Echterling and Brigitte Eierle
University of Bamberg and University of Bamberg
Date Posted: December 19, 2012
Last Revised: May 13, 2013
Working Paper Series
24 downloads

Incl. Electronic Paper The Value of Human Capital Expenditure: Tracing Its Relevance, Reliability and Diminishing Marginal Return
2013 Financial Markets & Corporate Governance Conference
 Sang-Ho Kim and Dennis William Taylor
RMIT University and RMIT University
Date Posted: December 18, 2012
Working Paper Series
23 downloads

Incl. Electronic Paper Can Employees Be Used as a Component of Governance to Complement the Work of the External Auditor?
2013 Financial Markets & Corporate Governance Conference
 Joe Christopher
Curtin University
Date Posted: December 18, 2012
Working Paper Series
14 downloads

Incl. Electronic Paper Equity Incentives and Internal Control Weaknesses
Contemporary Accounting Research, Forthcoming
 Steven Balsam , Wei Jiang and Bo Lu
Temple University - Department of Accounting , California State University, Fullerton and Ohio State University (OSU)
Date Posted: December 16, 2012
Accepted Paper Series
99 downloads

Incl. Electronic Paper Does Accounting Conservatism Impede Corporate Innovation?
INSEAD Working Paper No. 2013/35/AC
 Xin Chang , Gilles Hilary , Jun-Koo Kang and Wenrui Zhang
Nanyang Business School , INSEAD , Nanyang Technological University (NTU) - Nanyang Business School and Xiamen University - Institute for Financial and Accounting Studies
Date Posted: December 16, 2012
Last Revised: February 22, 2013
Working Paper Series
243 downloads

Incl. Electronic Paper PCAOB Inspection Reports and Audit Quality
Journal of Accounting and Public Policy, Forthcoming
 Katherine Gunny and Tracey Chunqi Zhang
University of Colorado at Boulder - Department of Accounting and Singapore Management University - School of Accountancy
Date Posted: December 15, 2012
Accepted Paper Series
125 downloads

Incl. Electronic Paper Conditional Forecasting: When is Inventory Growth Bad?
 Francesco Momentè and Francesco Reggiani
Bocconi University - Department of Accounting and Bocconi University - Department of Accounting
Date Posted: December 15, 2012
Working Paper Series
98 downloads

Incl. Electronic Paper A Better Measure of Institutional Informed Trading
 Hui Guo and Buhui Qiu
University of Cincinnati - Department of Finance - Real Estate and Erasmus University - Rotterdam School of Management
Date Posted: December 14, 2012
Working Paper Series
59 downloads

Incl. Fee Electronic Paper Audit Committee Characteristics and Firm Performance During the Global Financial Crisis
Accounting & Finance, Vol. 52, Issue 4, pp. 971-1000, 2012
 Husam Aldamen , Keith Duncan , Simone Kelly , Ray Patrick McNamara and Stephan Nagel
Qatar University , Bond University - Accounting , Bond University - Finance , Bond University and affiliation not provided to SSRN
Date Posted: December 14, 2012
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Beyond the Ticket and the Brand: Imagining an Accounting Research Future
Accounting & Finance, Vol. 52, Issue 4, pp. 1153-1182, 2012
 Lee D. Parker
University of South Australia - School of Commerce
Date Posted: December 14, 2012
Accepted Paper Series

Incl. Electronic Paper Do Regulations Limiting Management Influence Over Auditors Improve Audit Quality? Evidence from China
Journal of Accounting and Public Policy, Vol. 32, Issue 2, pp. 176–187, 2013 ,
Wuchun Chi , Ling Lei Lisic , Xiaohai Long and Kun Wang
National Chengchi University (NCCU) - Department of Accounting , George Mason University - Accounting Program , Independent and Tsinghua University
Date Posted: December 13, 2012
Last Revised: April 03, 2013
Accepted Paper Series
32 downloads

The Disclosure of Synergy Value in Mergers and Acquisitions
 Raffaele Fiorentino and Stefano Garzella
University of Naples Parthenope and University of Naples Parthenope
Date Posted: December 13, 2012
Working Paper Series

Incl. Electronic Paper The Influence of Professional Qualification on Customers’ Perceived Quality of Accounting Services and Retention Decision
 Maja Zaman Groff , Neza Stumberger and Sergeja Slapnicar
University of Ljubljana - Faculty of Economics , University of Ljubljana and University of Ljubljana - Faculty of Economics
Date Posted: December 12, 2012
Working Paper Series
23 downloads

The Social Constitution of Regulation: The Endogenization of Insider Trading Laws
Accounting, Organizations and Society, Vol. 37, No. 7, 2012
 Zahn Bozanic , Mark W. Dirsmith and Steven J. Huddart
Ohio State University (OSU) - Department of Accounting & Management Information Systems , Pennsylvania State University and Pennsylvania State University, University Park - Department of Accounting
Date Posted: December 12, 2012
Accepted Paper Series

Incl. Electronic Paper Expected Loan Loss Provisions, Business- and Credit Cycles
 David Gruenberger
Austrian Financial Market Authority
Date Posted: December 12, 2012
Last Revised: January 17, 2013
Working Paper Series
38 downloads

Incl. Electronic Paper The Intellectual Capital Statement and the Balanced Scorecard as Complementary Models in Measuring Firm's Intangibles, an Exploratory Study
The Annals of University of Oradea. Economic Sciences, Tom XX, 2nd issue December 2011, pp. 643-649
 Stefania Veltri
University of Calabria, Italy
Date Posted: December 11, 2012
Accepted Paper Series
59 downloads

Incl. Electronic Paper A Critical Analysis of the Empirical Researches on Comprehensive Income Value Relevance
European Journal of Scientific Research, Vol. 76, No. 4, pp. 587-594, 2012
 Olga Ferraro and Stefania Veltri
University of Calabria, Italy and University of Calabria, Italy
Date Posted: December 11, 2012
Last Revised: December 15, 2012
Accepted Paper Series
52 downloads

Incl. Electronic Paper The Value Relevance of Foreign Currency Translation Adjustments in the Italian Stock Exchange
Journal of Modern Accounting and Auditing, Vol. 8, No. 10, pp. 1523-1534, June 2012
 Olga Ferraro and Stefania Veltri
University of Calabria, Italy and University of Calabria, Italy
Date Posted: December 11, 2012
Accepted Paper Series
55 downloads

Incl. Electronic Paper Ineffective Internal Control over Financial Reporting and Firm Operations
 Mei Feng , Chan Li , Sarah E. McVay and Hollis Ashbaugh Skaife
University of Pittsburgh - Katz Graduate School of Business , University of Pittsburgh , University of Washington and University of Wisconsin, Madison - Department of Accounting and Information Systems
Date Posted: December 10, 2012
Working Paper Series
197 downloads

Incl. Electronic Paper Accounting Standards, Cost of Capital, Resource Allocation, and Welfare in a Large Economy
Forthcoming in The Accounting Review (2013)
 Guochang Zhang
Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Date Posted: December 10, 2012
Accepted Paper Series
151 downloads

Incl. Electronic Paper Tax Risk and the Cost of Equity Capital
 Michelle Hutchens and Sonja O. Rego
Indiana University and Indiana University - Kelley School of Business
Date Posted: December 09, 2012
Working Paper Series
306 downloads

Incl. Electronic Paper Control Institucional Dominante Y Capacidad Informativa De Los Resultados Contables (Dominant Institutional Control and Earnings Informativeness)
Revista Española de Financiación y Contabilidad (Spanish Journal of Finance and Accounting) (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: December 08, 2012
Accepted Paper Series
12 downloads

Extended Dividend, Cash Flow and Residual Income Valuation Models - Accounting for Deviations from Ideal Conditions
Contemporary Accounting Research, Forthcoming
 Nicolas Heinrichs , Dieter Hess , Carsten Homburg , Michael Lorenz and Soenke Sievers
University of Cologne - Graduate School of Risk Management , University of Cologne - Department of Corporate Finance , University of Cologne , University of Cologne and University of Cologne
Date Posted: December 06, 2012
Accepted Paper Series

Incl. Electronic Paper MAS Integration and Controllership Effectiveness: Evidence of a Preparer-User Perception Gap
BuR Business Research Journal, Vol. 5, No. 2, pp.134-153, November 2012
 Barbara E. Weissenberger , Hendrik Angelkort and Gero holthoff
Justus Liebig University Giessen , University of Giessen - Chair for Controlling and Business Accounting and University of Giessen - Department of Economics
Date Posted: December 06, 2012
Accepted Paper Series
26 downloads

Performance-Expectation Ratcheting and Earnings Management
 Feng Tian
University of Hong Kong - School of Business
Date Posted: December 06, 2012
Last Revised: December 07, 2012
Working Paper Series


 

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