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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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Total Footnotes: 8,499,290


SSRN eLibrary Search Results
JEL Code: M4
5,288,811 Total downloads
Showing Papers 3,201 - 3,250 of 13,017
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Creditor Protection
R. Kraakman, P. Davies, H. Hansmann, G. Hertig, K. Hopt, H. Kanda, and E. Rock, THE ANATOMY OF CORPORATE LAW: A COMPARATIVE AND FUNCTIONAL APPROACH, Oxford University Press, pp. 71-99, 2004
Gerard Hertig and Hideki Kanda
ETH Zurich and University of Tokyo - Graduate School of Law and Politics
Date Posted: July 27, 2004
Accepted Paper Series

Incl. Electronic Paper Creditors' and Shareholders' Reporting Demands in Public Versus Private Firms: Evidence from Europe
AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers, Contemporary Accounting Research, Forthcoming
Erik Peek , Rick Cuijpers and Willem Buijink
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) , University of Maastricht - Department of Accounting and Information Management and Tilburg University - Department of Accounting & Accountancy
Date Posted: March 03, 2004
Last Revised: September 18, 2009
Accepted Paper Series
1078 downloads

Incl. Electronic Paper Creditors’ Expected Recovery and Internal Control Quality: Evidence from Credit Default Swaps
Dragon Yongjun Tang , Feng Tian and Hong Yan
University of Hong Kong - School of Economics and Finance , University of Hong Kong - School of Business and University of South Carolina
Date Posted: March 16, 2012
Working Paper Series
84 downloads

Incl. Electronic Paper Crime, War & Romanticism: Arthur Andersen and the Nature of Entity Guilt
Virginia Journal of Social Policy & the Law, Vol. 13, p. 179, 2006
David N. Cassuto
Pace University - School of Law
Date Posted: December 07, 2006
Last Revised: September 08, 2011
Accepted Paper Series
161 downloads

Incl. Electronic Paper Criminal Convictions and Risk Taking: Empirical Evidence from Sweden
Eli Amir , Juha-Pekka Kallunki and Henrik Nilsson
London Business School , University of Oulu - Department of Accounting and Finance and Stockholm School of Economics - Department of Accounting
Date Posted: October 19, 2009
Last Revised: November 21, 2011
Working Paper Series
181 downloads

Incl. Electronic Paper Crisis de la Práctica Contable vs. Crisis Epistemológica de la Contabilidad (Accounting Practice in Crisis vs. Philosophical Accounting in Crisis)
Fabio Enrique Maldonado-Veloza
University of the Andes
Date Posted: January 14, 2012
Working Paper Series
75 downloads

Incl. Electronic Paper Crisis in Management Accounting Curricula: The Unclear Role of Information Systems and Information Technology
CAAA Annual Conference 2011
Gary Spraakman
York University
Date Posted: January 16, 2011
Working Paper Series
222 downloads

Incl. Electronic Paper Crisis Related Management Accounting Literature: A Content Analysis for Turkey
World of Accounting Science (MÖDAV), Vol. 12, No. 2, pp. 181-188,
Burcu Demirel Utku and Aslihan Bozcuk
affiliation not provided to SSRN and Akdeniz Univerisity IIBF
Date Posted: October 20, 2009
Last Revised: May 05, 2011
Accepted Paper Series
172 downloads

Crisis Response Information Networks
Journal of the Association for Information Systems, (13:1) pp. 518-555, 2012
Shan L. Pan , Gary Pan and Dorothy E. Leidner
Independent , Singapore Management University - School of Accountancy and Independent
Date Posted: April 21, 2013
Accepted Paper Series

Incl. Electronic Paper Critical Accounting Policy Disclosures
Carolyn B. Levine and Michael J. Smith
Carnegie Mellon University - David A. Tepper School of Business and Boston University School of Management
Date Posted: August 30, 2006
Working Paper Series
414 downloads

Incl. Electronic Paper Critical Analysis of Accounting Standards Vis-À-Vis Corporate Governance Practice in India
Vrajlal K. Sapovadia
SBS Jaipur
Date Posted: January 06, 2007
Working Paper Series
756 downloads

Critical Factors for Successful Implementation of Activity Based Costing: A Literature Review
1st Academic Conference in Management Thought and Practice: Trends and Perspectives for the 21st Century, TΕΙ of Αthens, May 25-26, 2006,
Filippos Stamatiadis
Technological Educational Institute (TEI) of Athens
Date Posted: March 01, 2011
Accepted Paper Series

Critical Factors to Consider in the Development of an Audit Client Engagement Decision Expert Support System: A Delphi Study of Big Six Practicing Auditors
International Journal of Intelligent Systems in Accounting, Finance and Management, Vol 6, 1997
Marilyn M. Greenstein-Prosch and Diane M. Hamilton
Arizona State University (ASU) - School of Global Management and Leadership and Rowan College of New Jersey
Date Posted: April 30, 1998
Accepted Paper Series

Critical Issues on the Enforcement of the 'True and Fair View' Accounting Principle. Learning from Parmalat.
Corporate Ownership & Control, Vol. 2, No. 2, pp. 108-119, Winter 2005
Andrea Melis
University of Cagliari
Date Posted: April 19, 2005
Accepted Paper Series

Cross Listing, Bonding and Firms' Reporting Incentives: A Discussion
Journal of Accounting and Economics, Vol. 42, No. 1-2, 2006
Christian Leuz
University of Chicago - Booth School of Business
Date Posted: June 30, 2006
Accepted Paper Series

Incl. Electronic Paper Cross Listing, Bonding and Firms' Reporting Incentives: A Discussion of Lang, Raedy and Wilson (JAE 2006)
Christian Leuz
University of Chicago - Booth School of Business
Date Posted: September 15, 2005
Working Paper Series
503 downloads

Incl. Electronic Paper Cross Sectional Variation in Cash Flow Asymmetric Timeliness and Its Effect on the Earnings-Based Measure of Conditional Conservatism
Daniel W. Collins , Paul Hribar and Xiaoli (Shaolee) Tian
University of Iowa - Department of Accounting , University of Iowa - Henry B. Tippie College of Business and Ohio State University (OSU) - Fisher College of Business
Date Posted: July 31, 2012
Working Paper Series
263 downloads

Incl. Electronic Paper Cross-Border Intra-Group Hybrid Finance and International Taxation
WU International Taxation Research Paper Series No. 2012-01 , SFB International Tax Coordination Discussion Paper No. 33
Eva Eberhartinger , Erich Pummerer and Andreas Florian Göritzer
Vienna University of Economics and Business Administration , University of Innsbruck - Department of Accounting, Auditing and Taxation and CONFIDA Klagenfurt Steuerberatungsgesellschaft mbH
Date Posted: February 12, 2013
Working Paper Series
67 downloads

Incl. Electronic Paper Cross-Country Analysis of Auditor Specialization Premium: Effect of Legal, Extra-Legal and Political Environments
Bin Srinidhi , Chee Yeow Lim and Mahmud Hossain
University of Texas at Arlington - Department of Accounting , Singapore Management University - School of Accountancy and Nanyang Technological University (NTU) - Division of Accounting
Date Posted: February 01, 2009
Working Paper Series
138 downloads

Cross-Jurisdictional Income Shifting and Earnings Valuation
Julie Collins , Deen Kemsley and Mark H. Lang
University of North Carolina at Chapel Hill , Tulane University - Accounting & Taxation and University of North Carolina at Chapel Hill
Date Posted: December 09, 1996
Working Paper Series

Cross-Listing Audit Fee Premiums: Theory and Evidence
The Accounting Review, Vol. 84, pp. 1429-1463, 2009
Jong-Hag Choi , Jeong-Bon Kim V , Xiaohong Liu and Dan A. Simunic
Seoul National University - College of Business Administration , City University of Hong Kong , The University of Hong Kong and University of British Columbia (UBC) - Sauder School of Business
Date Posted: January 05, 2006
Last Revised: September 07, 2012
Working Paper Series

Incl. Electronic Paper Cross-Listing in US Markets and Conservatism: Does Type of Listing Matter?
Martien Jan Peter Lubberink and Carel Huijgen
Victoria University of Wellington - School of Accounting and Commercial Law and University of Groningen - Faculty of Economics and Business
Date Posted: September 27, 2005
Working Paper Series
331 downloads

Incl. Electronic Paper Cross-Regulatory Arbitrage: An Illustration from Leasing
Journal of Law and Financial Management, Vol. 8, No. 1, pp. 8-13, June 2009
Eva Huang
Discipline of Business Law, The University of Sydney Business School
Date Posted: February 22, 2010
Accepted Paper Series
172 downloads

Incl. Electronic Paper Cross-Section Regression Models of the Long-Run Relationship Between Market and Accounting Values - The Case for a Log-Linear Model
Roger J. Willett and Michael Falta
University of Tasmania and University of Otago
Date Posted: July 21, 2008
Working Paper Series
163 downloads

Incl. Electronic Paper Cross-Sectional Determinants of Information Quality Proxies and Cost of Capital Measures
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Michelle Liu and Peter D. Wysocki
Pennsylvania State University and University of Miami - School of Business Administration
Date Posted: September 11, 2007
Last Revised: January 30, 2008
Working Paper Series
849 downloads

Incl. Electronic Paper Cross-Sectional Field Studies in Management Accounting Research - Closing the Gaps between Surveys and Case Studies
Journal of Management Accounting Research, Vol. 17
Anne M. Lillis and Julia Mundy
University of Melbourne and University of Greenwich
Date Posted: May 12, 2005
Accepted Paper Series
787 downloads

Incl. Electronic Paper Cross-Sectional Variation in Inventory-Based Earnings Management
Kirsten A. Cook , George Ryan Huston and Michael Kinney
University of Arizona - Department of Accounting , University of South Florida - School of Accountancy and Texas A&M University (TAMU) - Department of Accounting
Date Posted: August 15, 2009
Last Revised: June 30, 2012
Working Paper Series
316 downloads

Cross-Sectional Variation in Price Anticipation of Earnings
Ray Donnelly
University College, Cork
Date Posted: April 16, 1998
Working Paper Series

Crossed-Listed Foreign Firms' Earnings Informativeness, Earnings Management and Disclosures of Corporate Governance Information Under SOX
International Journal of Accounting, Vol. 44, No. 1, March 2009
Jui-Chin Chang and Huey-Lian Sun
Texas A&M International University and Morgan State University - Department of Accounting and Finance
Date Posted: August 10, 2008
Last Revised: November 16, 2008
Working Paper Series

Incl. Electronic Paper Crunch Time for Bank Audits? Questions of Practice and the Scope for Dialogue
Margaret Woods , Christopher Humphrey and Kevin Dowd
Aston Business School , University of Manchester - Division of Accounting and Finance and Nottingham University Business School (NUBS)
Date Posted: February 11, 2009
Last Revised: July 07, 2009
Working Paper Series
257 downloads

CSR After Enron: A Role for the Academic Accounting Profession?
European Accounting Review, Vol. 14, No. 2, 2005
David Owen
Nottingham University Business School
Date Posted: June 14, 2005
Accepted Paper Series

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
82 downloads

Incl. Electronic Paper CTC Chile y su Fijación Tarifaria (Tariff Setting of CTC Chile)
Katia L. Rodriguez , Washington A. Macias and Karoline Terán Matamoros
Escuela Superior Politecnica del Litoral (ESPOL) , Escuela Superior Politécnica del Litoral (ESPOL) and affiliation not provided to SSRN
Date Posted: May 25, 2012
Last Revised: May 26, 2012
Working Paper Series
52 downloads

Incl. Fee Electronic Paper Cue Usage in Financial Statement Fraud Risk Assessments: Effects of Technical Knowledge and Decision Aid Use
Accounting & Finance, Vol. 49, No. 1, pp. 183-205, March 2009
Jean Lin Seow
Nanyang Technological University (NTU) - Nanyang Business School
Date Posted: January 31, 2009
Accepted Paper Series
3 downloads

Incl. Electronic Paper Cultural Effects on Corporate Governance in Thailand: A Study through the Three-Pillared Model
Surasak Chaithanakij
affiliation not provided to SSRN
Date Posted: October 18, 2006
Working Paper Series
427 downloads

Incl. Fee Electronic Paper Cultural Influences on Judgments of Professional Accountants in Auditor-Client Conflict Resolution
Journal of International Financial Management and Accounting, Vol. 13, No. 1, pp. 1-31, 2002
Chris Patel , Graeme L. Harrison and Jill L. McKinnon
Macquarie Graduate School of Management , Macquarie University - Department of Accounting and Finance and Macquarie University - Department of Accounting and Finance
Date Posted: November 12, 2002
Accepted Paper Series
27 downloads

Culture and Auditor Choice: A Test of the Secrecy Hypothesis
Journal of Accounting and Public Policy, Forthcoming
Ole-Kristian Hope , Tony Kang , Wayne B. Thomas and Yong Keun Yoo
University of Toronto - Rotman School of Management , Oklahoma State University - School of Accounting , University of Oklahoma, Michael F. Price College of Business and Korea University Business School
Date Posted: February 26, 2008
Accepted Paper Series

Incl. Electronic Paper Culture Creating Function of Accounting
GENERAL ACCOUNTING. THEORY TOWARDS BALANCING THE SOCIETY, Dobija M., Martin S., eds., Leon Kozminski Academy of Entrepreneurship and Management, Warsaw 2004
Bartosz Kurek
Cracow University of Economics - Department of Accounting
Date Posted: November 18, 2005
Last Revised: August 03, 2009
Accepted Paper Series
433 downloads

Culture's Consequences in Controlling Agency Costs: Egyptian Evidence
Journal of International Accounting, Auditing and Taxation, Vol. 14, No. 1, pp. 19-32, 2005
Hassan R. HassabElnaby and Michael Mosebach
University of Toledo - Department of Accounting and University of Akron - The George W. Daverio School of Accountancy
Date Posted: May 05, 2005
Accepted Paper Series

Incl. Fee Electronic Paper Culture, Corporate Governance and Disclosure in Malaysian Corporations
Abacus, Vol. 38, No. 3, pp. 317-349, 2002
R. M. Haniffa and T. E. Cooke
University of Exeter Business School and University of Exeter Business School
Date Posted: January 08, 2003
Accepted Paper Series
17 downloads

Incl. Electronic Paper Cumulative Prospect Theory, Employee Exercise Behaviour and Stock Options Cost Assessment
International Conference of the French Finance Association (AFFI), May 2012, Behavioural Finance Working Group/M&A Research Centre Conference, June 2012
Hamza Bahaji
University of Paris 9 Dauphine, DRM-Finance
Date Posted: January 16, 2012
Last Revised: January 20, 2013
Working Paper Series
45 downloads

Incl. Electronic Paper Curbing Corruption? The Efficacy of the Foreign Corrupt Practices Act
North Carolina Journal of International Law and Commercial Regulation, Vol. 33, No. 1, 2007
Tor Krever
London School of Economics - Law Department
Date Posted: February 15, 2011
Last Revised: April 12, 2011
Accepted Paper Series
94 downloads

Currency Options Trading Practices and the Construction and Governance of Operational Risk: A Case Study
Accounting, Auditing and Accountability, Vol. 22, No. 4, pp. 626-660, 2009
Habib Mahama and Chen Yu Ming
Australian National University (ANU) and CST Nexia Centre
Date Posted: July 29, 2010
Accepted Paper Series

Current Cost Accounting and its Revival in ED-82 - A Reappraisal
Pacific Accounting Review, Vol 10, No 2, December 1998
Russell Poskitt and Susan Newberry
University of Auckland - Department of Accounting and Finance and The University of Sydney Business School
Date Posted: March 31, 1999
Accepted Paper Series

Customer Focus - An Accountability Dilemma
European Accounting Review Vol. 16, No. 1
Mikael Cäker
Göteborg University - Department of Accounting and Finance
Date Posted: August 06, 2008
Accepted Paper Series

Incl. Fee Electronic Paper Customer Profitability Analysis Reports for Resource Allocation: The Role of Complex Marketing Environments
Abacus, Vol. 40, No. 2, pp. 238-258, June 2004
Eddy Cardinaels , Filip Roodhooft and Luk Warlop
Tilburg University - Center and Faculty of Economics and Business Administration , Katholieke Universiteit Leuven and KU Leuven - Faculty of Business and Economics (FBE)
Date Posted: June 16, 2004
Accepted Paper Series
32 downloads

Incl. Electronic Paper Customer Profitability Analysis: Frustration Leads to Evolution
New Zealand Journal of Applied Business Research, Vol. 1, No. 1, pp. 125-135, September 2002
Susan Jackman and Yvonne P. Shanahan
University of Canterbiru and University of Canterbury - Department of Accountancy Finance and Information Systems
Date Posted: August 18, 2003
Accepted Paper Series
961 downloads

Customer Relationship and Debt Contracting
Ningzhong Li and Ziyun (Calvin) Yang
University of Texas at Dallas and University of Houston
Date Posted: September 08, 2011
Working Paper Series
76 downloads

Incl. Electronic Paper Customer Satisfaction and Stock Returns Risk
Journal of Marketing, Forthcoming
Kapil R. Tuli and Sundar Bharadwaj
Singapore Management University - School of Business and University of Georgia--Terry School of Business
Date Posted: February 23, 2009
Accepted Paper Series
308 downloads

Incl. Electronic Paper Customer Value Propositions in the Context of Technology Commercialization
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Marc Wouters
University of Twente - School of Management and Governance
Date Posted: August 08, 2010
Working Paper Series
112 downloads


 

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