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SSRN eLibrary Statistics:

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Abstracts: 484,173
Full Text Papers: 393,564
Authors: 226,645
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Last 12 months: 11,172,224
Last 30 days: 1,065,087

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  Footnotes:
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SSRN eLibrary Search Results
JEL Code: M4
5,289,585 Total downloads
Showing Papers 3,061 - 3,110 of 13,018
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The Association between Deferred Tax Assets and Liabilities and Future Tax Payments
Accounting Review, Forthcoming
Rick Laux
The Pennsylvania State University
Date Posted: June 08, 2011
Last Revised: April 21, 2013
Accepted Paper Series

Incl. Electronic Paper The Association between Corporate Governance and Earnings Surprises Games
Finance and Corporate Governance Conference 2010 Paper
Jianxin (Donny) Zhao
University of Melbourne - Department of Accounting and Business Information Systems
Date Posted: January 10, 2010
Last Revised: January 29, 2012
Working Paper Series
89 downloads

Incl. Electronic Paper The Association Between Classificatory and Inter-Temporal Smoothing: Evidence from the UK’s FRS 3
International Journal of Accounting, Vol. 45, Np. 2, 2010
Vasiliki E. Athanasakou , Norman C. Strong and Martin Walker
London School of Economics & Political Science (LSE) - Department of Accounting , University of Manchester - Manchester Business School and University of Manchester - Manchester Business School
Date Posted: October 14, 2007
Last Revised: October 13, 2010
Accepted Paper Series
272 downloads

Incl. Electronic Paper The Association between Changes in Interest Rates, Earnings, and Equity Values
Doron Nissim and Stephen H. Penman
Columbia University - Columbia Business School and Columbia University - Department of Accounting
Date Posted: July 14, 2003
Working Paper Series
1105 downloads

Incl. Electronic Paper The Association between Book-Tax Conformity and Earnings Management
Bradley S. Blaylock , Fabio B. Gaertner and Terry J. Shevlin
Oklahoma State University - Spears School of Business , University of Wisconsin - Madison - Department of Accounting and Information Systems and University of California-Irvine
Date Posted: January 11, 2012
Last Revised: June 28, 2012
Working Paper Series
317 downloads

The Association Between Big 6 Auditor Industry Expertise and the Asymmetric Timeliness of Earnings
Journal of Accounting, Auditing & Finance, Forthcoming
Gopal V. Krishnan
American University
Date Posted: May 20, 2004
Accepted Paper Series

The Association between Auditor Tenure and Fee Dependence and Timely Recognition of Losses
Ferdinand A. Gul , Gopal V. Krishnan and Judy S.L. Tsui
Monash University Sunway Campus , American University and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: November 02, 2007
Working Paper Series

Incl. Electronic Paper The Association Between Auditor Size and Bank Regulator Ratings
Journal of Managerial Issues Journal of Managerial Issues, Volume XIII, Number 1, Spring 2001, pages 13-27, Charles C. Fischer - Editor in Chief, Published by Pittsburg State University
Edward B. Douthett Jr., Jonathan E. Duchac and Dorothy Lee Warren
George Mason University - Accounting Program , Wake Forest University - Schools of Business and Belmont University - Massey School of Business
Date Posted: January 16, 2004
Accepted Paper Series
231 downloads

Incl. Electronic Paper The Association Between Auditor Litigation and Abnormal Accruals
William G. Heninger
Brigham Young University - School of Accountancy
Date Posted: January 08, 2001
Working Paper Series
585 downloads

The Association Between Auditor Litigation and Abnormal Accruals
Accounting Review, January 2001
William G. Heninger
Brigham Young University - School of Accountancy
Date Posted: January 11, 2001
Accepted Paper Series

The Association Between Auditor Changes and Reporting Lags
CONTEMPORARY ACCOUNTING RESEARCH, Vol 13, No 1, Spring 1996
Kenneth B. Schwartz and Billy S. Soo
Boston College and Boston College
Date Posted: July 03, 1998
Accepted Paper Series

Incl. Electronic Paper The Association Between Audit Quality, Accounting Disclosures and Firm-Specific Risk: Evidence from the Australian IPO Market
Philip J. Lee , Donald J. Stokes , Stephen L. Taylor and Terry S. Walter
University of Sydney , Monash University , University of New South Wales (UNSW) - School of Accounting and University of Technology, Sydney - School of Finance and Economics
Date Posted: March 22, 2000
Working Paper Series
1603 downloads

Incl. Electronic Paper The Association Between Audit Quality and Abnormal Audit Fees
Jong-Hag Choi , Jeong-Bon Kim V and Yoonseok Zang
Seoul National University - College of Business Administration , City University of Hong Kong and Singapore Management University - School of Accountancy
Date Posted: November 16, 2005
Working Paper Series
1381 downloads

Incl. Electronic Paper The Association Between Activity-Based Costing System Adoption and Hospital Performance
AAA 2007 Management Accounting Section (MAS) Meeting
Annie S. McGowan , Sarah A. Holmes and Melissa Martin
Texas A&M University (TAMU) - Department of Accounting , affiliation not provided to SSRN and Arizona State University (ASU)
Date Posted: August 01, 2006
Working Paper Series
1356 downloads

The Association Between Activity-Based Costing and Improvement in Financial Performance
Management Accounting Research, Vol. 13, No. 1, March 2002
Douglas Cagwin and Marinus J. Bouwman
University of Texas at Brownsville - School of Business and University of Arkansas - Department of Accounting
Date Posted: March 10, 2002
Accepted Paper Series

Incl. Electronic Paper The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees
Dan S. Dhaliwal , Vic Naiker and Farshid Navissi
University of Arizona - Department of Accounting , Monash University - Department of Accounting and Finance and Monash University
Date Posted: February 06, 2010
Last Revised: February 08, 2010
Working Paper Series
448 downloads

The Association between Accounting Information Disclosure and Stock Price
Global Journal of Business Research,v. 2(2) p. 1-10
Hwei Cheng Wang and Hsain-Jane Chang
Alabama A&M University and National Taipei University
Date Posted: February 19, 2010
Accepted Paper Series

The Association Between Accounting Determined Risk Measures and Analysts' Risk Perceptions in a Medium-Sized Stock Market
J OF INTERNATIONAL FINANCIAL MANAGEMENT AND ACCOUNTING, Vol 6, No. 3, Winter 1995
Mohan Selva
City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: June 19, 1998
Accepted Paper Series

Incl. Electronic Paper The Association Between Accounting Conservatism and Analysts’ Forecast Inefficiency
Asia-Pacific Journal of Financial Studies, Forthcoming
Jinhan Pae and Daniel B. Thornton
Korea University Business School and Queen's University
Date Posted: January 22, 2010
Accepted Paper Series
352 downloads

Incl. Electronic Paper The Assignment of Decision Rights in Formal Information Systems
Mehmet Ozbilgin and Mark Penno
City University of New York (CUNY) - Stan Ross Department of Accountancy and University of Iowa - Henry B. Tippie College of Business
Date Posted: October 18, 2004
Working Paper Series
204 downloads

Incl. Electronic Paper The Asset Growth Anomaly and the Role of Limits to Arbitrage
Full Yet Eric Campbell Lam and K. C. John Wei
Hong Kong Baptist University (HKBU) - Department of Finance and Decision Sciences and Hong Kong University of Science & Technology (HKUST) - Department of Finance
Date Posted: February 11, 2009
Last Revised: February 20, 2009
Working Paper Series
248 downloads

Incl. Electronic Paper The Asian Financial Crisis, Accounting Conservatism and Audit Fees: Evidence from Hong Kong
Ferdinand A. Gul , Bin Srinidhi and Tony Shieh
Monash University Sunway Campus , University of Texas at Arlington - Department of Accounting and City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: August 12, 2002
Working Paper Series
1189 downloads

Incl. Electronic Paper The Artistry of International Accounting Case Pedagogy
INTERNATIONAL ACCOUNTING IN THE 21ST CENTURY, Frank Columbus, ed., Nova Science Publishers, Forthcoming
Ehsan H. Feroz
University of Washington - Tacoma-Milgard School of Business
Date Posted: August 12, 2008
Last Revised: June 18, 2009
Accepted Paper Series
106 downloads

Incl. Electronic Paper The Appropriateness of Performance Measurement Systems in the Services Sector: Case Studies from the Micro Finance Sector in Kenya
AAA 2010 Management Accounting Section (MAS) Meeting Paper
Nelson Waweru
York University - School of Administrative Studies
Date Posted: May 22, 2009
Working Paper Series
217 downloads

Incl. Electronic Paper The Antecedents of Defective Products and it's Effect on Company Profit: A Study of Indonesian Small and Medium Size Enterprises
AAA 2007 Management Accounting Section (MAS) Meeting
Hamfri Djajadikerta
Parahyangan Catholic University
Date Posted: August 04, 2006
Working Paper Series
175 downloads

The Analysis of Valuation Model for NASDAQ and Intangible Intensive Firms: Implication of Uncertainty
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper

Date Posted: April 06, 2004
Working Paper Series

The Analysis of SFAS No. 109's Usefulness in Predicting Future Cash Flows from a Conceptual Framework Perspective
Research in Accounting Regulation, Vol. 18, 2005
Joseph Legoria and Keith Sellers
Louisiana State University, Baton Rouge - E.J. Ourso College of Business Administration and Fort Lewis College
Date Posted: November 03, 2005
Accepted Paper Series

Incl. Electronic Paper The Analysis of Factors Affecting Ethical Judgements: The Turkish Evidence
Representation of Social Responsibility, pp. 161-172, 2005.
Alovsat Muslumov and Guler Aras
Dogus University and Yildiz Technical University
Date Posted: March 24, 2006
Accepted Paper Series
161 downloads

Incl. Electronic Paper The Analysis and Valuation of Subscription-Based Enterprises
Massimiliano Bonacchi , Kalin S. Kolev and Baruch Lev
University of Naples "Parthenope" , Yale School of Management and New York University - Stern School of Business
Date Posted: January 25, 2010
Last Revised: April 02, 2011
Working Paper Series
343 downloads

Incl. Electronic Paper The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management
Journal of Accounting Research, Forthcoming
Scott B. Jackson and Xiaotao Kelvin Liu
University of South Carolina and Northeastern University - Accounting Area
Date Posted: November 27, 2009
Last Revised: December 05, 2012
Accepted Paper Series
491 downloads

Incl. Electronic Paper The Allowance for Loan Losses and Earnings Management

Robert Gray
University of Sydney
Date Posted: October 04, 2004
Working Paper Series
426 downloads

Incl. Fee Electronic Paper The Allocational Effects of the Precision of Accounting Estimates
Journal of Accounting Research, Vol. 45, No. 4, pp. 731-769, September 2007
Ronald A. Dye and Swaminathan Sridharan
Northwestern University - Department of Accounting Information & Management and Northwestern University - Kellogg School of Management
Date Posted: December 11, 2007
Accepted Paper Series
19 downloads

The Allocation Decision on Research and Advertising Spending by Small and Large Firms - An Illustration of Four Industries
C.S. Agnes Cheng , Cynthia Jackson and Angela Hwang
Louisiana State University , University of Houston - C.T. Bauer College of Business and University of Houston
Date Posted: November 25, 1996
Working Paper Series

Incl. Electronic Paper The Alignment of Internal and External Control Mechanisms: The Differential Market Valuation and Performance Effects in High-Growth Versus Low-Growth Industries
AAA 2009 Management Accounting Section (MAS) Meeting Paper
Carolyn M. Callahan and Tammy Renea Waymire
University of Memphis and Northern Illinois University
Date Posted: August 06, 2008
Last Revised: October 14, 2009
Working Paper Series
260 downloads

Incl. Electronic Paper The Airlines Efficiency Myth
George Michel Ezzie Mickhail
University of Wollongong
Date Posted: September 23, 2007
Working Paper Series
221 downloads

Incl. Electronic Paper The Aggressiveness of Tax Professional Reporting: Examining the Influence of Moral Development
,
Cindy Blanthorne , Hughlene Burton and Dann Fisher
University of North Carolina at Charlotte - Department of Accounting , University of North Carolina at Charlotte and Kansas State University
Date Posted: January 18, 2005
Working Paper Series
100 downloads

The Aggregation and Valuation of Deferred Taxes
Review of Accounting Studies, Vol. 6, No. 2/3, June/September 2001, pp. 275-297
Eli Amir , Michael Kirschenheiter and Kristen Willard
London Business School , University of Illinois at Chicago - College of Business Administration and affiliation not provided to SSRN
Date Posted: June 24, 2002
Accepted Paper Series

Incl. Electronic Paper The Agency Problems of Hedging and Earnings Management
Contemporary Accounting Research, Forthcoming
Lin Nan
Purdue University
Date Posted: October 17, 2007
Accepted Paper Series
243 downloads

The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs
Contemporary Accounting Research, 29(1) (Spring 2012): 252-282
Clara Xiaoling Chen , Hai Lu and Theodore Sougiannis
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Toronto - Rotman School of Management and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: March 09, 2011
Last Revised: September 21, 2012
Accepted Paper Series

Incl. Electronic Paper The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs
AAA 2009 Management Accounting Section (MAS) Meeting Paper
Clara Xiaoling Chen , Hai Lu and Theodore Sougiannis
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Toronto - Rotman School of Management and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: August 07, 2008
Last Revised: March 08, 2011
Working Paper Series
396 downloads

The Agency Problem and the Moderating Role of Culturally-Based Management Style on Chinese Managers’ Discretionary Accruals
Cathy Beaudoin , Li Dang , Qiaoling Fang and George T. Tsakumis
University of Vermont , California State Polytechnic University, San Luis Obispo , Ocean University of China and University of Delaware - Alfred Lerner College of Business and Economics
Date Posted: February 04, 2011
Last Revised: June 16, 2011
Working Paper Series

Incl. Electronic Paper The Advantages of Using Earnings for Compensation: Matching Delivered Performance
Michael J. Barclay , Dhananjay (Dan) K. Gode and S.P. Kothari
University of Rochester - Simon School (Deceased) , New York University (NYU) - Department of Accounting, Taxation & Business Law and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: August 31, 2000
Working Paper Series
682 downloads

Incl. Electronic Paper The Adoption of Internationally Recognized Accounting Standards: Implications for the Credit Markets
Simon School Working Paper No. FR 09-12
Joanna Shuang Wu and Ivy Zhang
Simon Graduate School of Business, University of Rochester and University of Minnesota - Twin Cities
Date Posted: June 25, 2009
Last Revised: September 22, 2009
Working Paper Series
375 downloads

The Adoption of International Accounting Standards in the European Union
European Accounting Review, Vol. 14, No. 1, 2005
Geoffrey Whittington
University of Cambridge - Faculty of Economics and Politics
Date Posted: March 16, 2005
Accepted Paper Series

Incl. Electronic Paper The Adoption of IFRS in the UK
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Mari Paananen and Nimita Parmar
University of Hertfordshire and University of Hertfordshire - Business School
Date Posted: October 01, 2008
Working Paper Series
1385 downloads

The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reactions
European Accounting Review, Forthcoming
Mattias Hamberg , Mari Paananen and Jiri Novak
Norwegian School of Economics (NHH) , University of Hertfordshire and Institute of Economic Studies, Faculty of Social Sciences, Charles University in Prague, Czech Republic
Date Posted: December 13, 2009
Accepted Paper Series

The Adoption of Accrual Accounting System in Greek Public Hospitals: Assessing the Benefits
Filippos Stamatiadis
Technological Educational Institute (TEI) of Athens
Date Posted: April 25, 2012
Working Paper Series

The Adoption of ABC and the Improvement of Performance: The Case of the Central Bank of Morocco
Pierre-Laurent Bescos and Karim Charaf
EDHEC Business School and Burgundy School of Business
Date Posted: July 15, 2010
Last Revised: May 01, 2012
Working Paper Series

The Adoption of a Comprehensive Income Statement in Italy: Has the Time of a New Disclosure Come?
Alessandro Pili
University of Cagliari
Date Posted: January 14, 2007
Working Paper Series

Incl. Electronic Paper The Adoption and Design of Enterprise Risk Management Practices: An Empirical Study
European Accounting Review, Forthcoming
Leen Paape and Roland F. Spekle
Nyenrode Business University and Nyenrode Business University
Date Posted: August 14, 2010
Last Revised: January 25, 2012
Accepted Paper Series
747 downloads


 

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