Social Science Research Network
QuickSearch SSRN eLibrary

Search Within Results




Feedback to SSRN

SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 673,697
Full Text Papers: 564,325
Authors: 310,568
Papers Received in
  Last 12 months:
66,838

Paper Downloads:
To date: 99,613,053
Last 12 months: 12,838,760
Last 30 days: 951,318

CiteReader:  What's this?
Papers with
  Resolved
  References:
304,167
Total References: 8,918,372
Papers with Cites: 243,799
Total Citation
  Links:
5,712,585
Papers with
  Resolved
  Footnotes:
91,672
Total Footnotes: 8,995,546


SSRN eLibrary Search Results
JEL Code: M41
5,544,198 Total downloads
Showing Papers 3,221 - 3,270 of 11,688
Sort By
1 2 3 4 ... 234 | Next >
   


Incl. Electronic Paper Discretionary Environment and Earnings Management
Amir Kheirollah
Stockholm University, Stockholm Business School, Students
Date Posted: May 31, 2016
Working Paper Series
7 downloads

Analysts’ Pre-Tax Income Forecasts and the Tax Expense Anomaly
Review of Accounting Studies, Vol. 21, No. 2, 2016
Bok Baik , Kyonghee Kim , Richard M. Morton and Yongoh Roh
Seoul National University , University of Missouri at Columbia , Florida State University - Department of Accounting and Seoul National University
Date Posted: May 30, 2016
Accepted Paper Series

Incl. Electronic Paper Socially Responsible Investing: Data-Driven Decision Making
Magali A. Delmas and Jinghui Lim
University of California, Los Angeles (UCLA)
Date Posted: May 29, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper Accounting for Pension Obligations in the European Union: A Case Study for EPSAS and Transnational Budgetary Supervision
14th International Conference on Pension, Insurance and Savings, University of Paris Dauphine and University of Berkeley, Paris, 9 and 10 May, 2016
Yuri Biondi and Marion Boisseau
French National Center for Scientific Research (CNRS) and Université Paris Dauphine
Date Posted: May 28, 2016
Working Paper Series
14 downloads

Incl. Electronic Paper The Impact of Forward-Looking Metrics on Employee Decision-Making: The Case of Customer Lifetime Value
Pablo Casas-Arce , Francisco de Asis Martinez-Jerez and V. G. Narayanan
Arizona State University (ASU) - W.P. Carey School of Business , University of Notre Dame - Department of Accountancy and Harvard University - Accounting & Control Unit
Date Posted: May 28, 2016
Working Paper Series
4 downloads

Institutional Ownership and Corporate Tax Avoidance: New Evidence
Accounting Review, Forthcoming
Mozaffar Khan , Suraj Srinivasan and Liang Tan
Harvard Business School , Harvard Business School and George Washington University - Department of Accountancy
Date Posted: May 27, 2016
Accepted Paper Series

Incl. Electronic Paper Репутацията в Системата От Критерии За Оценка На Инвестиционната Привлекателност На Предприятието (Goodwill as a Part of Criteria for Valuation of Enterprise’s Investment Attractiveness)
Atanas Tsvyatkov Atanasov
University of Economics - Varna
Date Posted: May 26, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Green Banking and Reporting of Bangladeshi Commercial Banks: An Observation Under Global Reporting Initiative (GRI)
Md. Abdul Kaium Masud and Mohammad Sharif Hossain
Noakhli Science and Technology University and Uttara University, Bangladesh
Date Posted: May 26, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper How Do Firms Use Cash Tax Savings: A Cross-Country Analysis
Danielle Higgins Green and Jon N. Kerr
Fordham University and Baruch College - CUNY, Zicklin School of Business
Date Posted: May 25, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Are Level 3 Fair Values Reflected in Firm Value? Evidence from European Banks
Katja Kisseleva and Daniela Lorenz
ESMT Berlin, Center for Financial Reporting and Auditing and Free University of Berlin (FUB) - Division of Economics
Date Posted: May 25, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Accounting in Central Banks
Bank of England Working Paper No. 604
David M. Bholat and Robin Darbyshire
Bank of England and Independent
Date Posted: May 24, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Institutional Restrictions on Stock Issuance and Buyback and the Asset Growth Effect
Alan Guoming Huang and Kevin Jialin Sun
University of Waterloo and St. John's University
Date Posted: May 24, 2016
Working Paper Series
6 downloads

Accounting Rules and Post-Acquisition Profitability for Business Combinations
Accounting Horizons, Forthcoming
Victoria Dickinson , Daniel Wangerin and John J. Wild
University of Mississippi - Patterson School of Accountancy , Michigan State University and University of Wisconsin - Madison - Department of Accounting and Information Systems
Date Posted: May 23, 2016
Accepted Paper Series

Incl. Electronic Paper The Influence of Corporate Social Responsibility and Board Characteristics on Earnings Management
Daniel Schaupp
University of Wuerzburg, Students
Date Posted: May 23, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper The Procyclicality of Loan Loss Provisions in Islamic Banks
Wahyoe Soedarmono , Sigid Eko Pramono and Amine Tarazi
Independent , Bank Indonesia and Universite de Limoges, LAPE
Date Posted: May 23, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Management Earnings Forecast Policies and the Cost of Equity Capital: Do Motives Matter?
Lisa A. Hinson
The University of Florida
Date Posted: May 23, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper Accounting Quality and Credit Ratings’ Ability to Measure Default Risk
Michael V. Chin
Rutgers University
Date Posted: May 22, 2016
Working Paper Series
28 downloads

Incl. Electronic Paper Culture Dimensions and Application of IFRSs in the Banking Industry
WSEAS Transaction on Business and Economics, Vol.13 (2016), pp. 341-354
Ana Isabel Lopes
ISCTE-IUL Instituto Universitário de Lisboa
Date Posted: May 21, 2016
Last Revised: May 23, 2016
Accepted Paper Series
5 downloads

Incl. Electronic Paper Common Auditors and Cross-Country Mergers
Justin Chircop , Sofia Johan and Monika Tarsalewska
Lancaster University Management School , York University - Schulich School of Business and University of Exeter Business School
Date Posted: May 20, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Customer Concentration and Public Disclosure: Evidence from Management Earnings Forecasts
Steve Crawford , Ying Huang , Ningzhong Li and Ziyun (Calvin) Yang
University of Houston , University of Texas at Austin , University of Texas at Dallas and University of Houston
Date Posted: May 19, 2016
Working Paper Series
18 downloads

Incl. Electronic Paper Information in the Tails of the Distribution of Analysts’ Quarterly Earnings Forecasts
Financial Analysts Journal, Forthcoming
Philip B. Shane , Cameron Truong and Qiuhong Zhao
College of William & Mary , Monash University and Texas A&M University - College of Business
Date Posted: May 18, 2016
Accepted Paper Series
69 downloads

Insurance Acquisition Costs: Capitalizing Versus Expensing
Chi-Chun Liu and Yi-Ping Liao
National Chengchi University and Ming Chuan University
Date Posted: May 16, 2016
Working Paper Series

Incl. Electronic Paper Abordări Privind Aportul Securizării Fiscale La Realizarea Competitivităţii În Afaceri (Standpoints Regarding Fiscal Security for Competitive Business)
Impactul transformărilor socio-economice și tehnologice la nivel national, european si mondial; Nr.9/2015,
Sorin-Adrian Robu
Bucharest Academy of Economic Studies, Students
Date Posted: May 15, 2016
Accepted Paper Series
6 downloads

Incl. Electronic Paper Approaches Regarding the Harmonization by Modelling the Accounting-Taxation-Management Relationship
National Strategies Observer, 2/2015
Sorin-Adrian Robu
Bucharest Academy of Economic Studies, Students
Date Posted: May 15, 2016
Accepted Paper Series
8 downloads

Incl. Electronic Paper Institutional Ownership and Corporate Tax Avoidance: New Evidence
Mozaffar Khan , Suraj Srinivasan and Liang Tan
Harvard Business School , Harvard Business School and George Washington University - Department of Accountancy
Date Posted: May 15, 2016
Last Revised: May 26, 2016
Working Paper Series
117 downloads

Incl. Electronic Paper Insider Trading and PEAD
Lyungmae Choi , Lucile Faurel and Stephen A. Hillegeist
Arizona State University , Arizona State University and Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy
Date Posted: May 15, 2016
Working Paper Series
55 downloads

Event-Specific Earnings Management: Additional Evidence from US M&A Pre-and Post-Sox
Malek Alsharairi , Robert Dixon and Radhi Al-Hamadeen
German Jordanian University (GJU) , Durham Business School and Al-Hussein Bin Talal University
Date Posted: May 15, 2016
Working Paper Series

Incl. Electronic Paper Corporate Codes of Ethics, National Culture, and Earnings Discretion: International Evidence
Journal of Business Ethics, Forthcoming
Chen Chu , Giorgio Gotti , Tony Kang and Michael C Wolfe
University of Texas at El Paso , University of Texas at El Paso (UTEP) , McMaster University - DeGroote School of Business and Virginia Tech
Date Posted: May 14, 2016
Last Revised: May 16, 2016
Accepted Paper Series
51 downloads

Incl. Electronic Paper The Consistency of Mandatory and Voluntary Management Earnings Forecasts and Implications for Analyst and Investor Information Processing
Richard A. Cazier , Sonja O. Rego , Xiaoli (Shaolee) Tian and Ryan J. Wilson
University of Texas at El Paso - Department of Accounting , Indiana University - Kelley School of Business - Department of Accounting , Ohio State University (OSU) - Fisher College of Business and University of Oregon - Lundquist College of Business
Date Posted: May 14, 2016
Working Paper Series
48 downloads

Incl. Electronic Paper Can Fair Values Be Used for Assessing Management's Stewardship?
Darren Henderson
Wilfrid Laurier University
Date Posted: May 14, 2016
Working Paper Series
21 downloads

Incl. Electronic Paper Linking Societal Trust and CEO Compensation
Kiridaran (Giri) Kanagaretnam , Rahman Khokhar and Amin Mawani
York University - Schulich School of Business , Saint Mary's University, Canada - Department of Finance, Information Systems & Management Science and York University - Department of Accounting
Date Posted: May 13, 2016
Working Paper Series
27 downloads

Incl. Electronic Paper Classification Shifting, Abnormal Earnings Dynamics, and Stock Valuation
Ahmed Abdalla and Colin Clubb
London School of Economics and Political Science (LSE)-Department of Accounting and University of London - King's College London - Department of Management
Date Posted: May 13, 2016
Working Paper Series
32 downloads

Incl. Electronic Paper Standing Out From The Crowd: The Real Effects Of Outliers
Qianqian Du , Frank Yu and Xiaoyun Yu
Hong Kong Polytechnic University , China Europe International Business School and Indiana University - Kelley School of Business - Department of Finance
Date Posted: May 12, 2016
Working Paper Series
31 downloads

The Study on the Relationship between Auditor Expertise and Book-Tax Differences Before and after the Passage of the Mandatory Auditor Rotation
Laney Tsai
affiliation not provided to SSRN
Date Posted: May 12, 2016
Working Paper Series

Uniform vs. Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination Role
Journal of Accounting Research, Forthcoming
Qi Chen , Tracy Lewis , Katherine Schipper and Yun Zhang
Duke University - Fuqua School of Business , Duke University , Duke University - Fuqua School of Business and George Washington University
Date Posted: May 12, 2016
Accepted Paper Series

Incl. Electronic Paper Results of Auditor Ratification Votes and Shareholders' Perceptions of External Financial Reporting Quality
Jacob Justus Leidner and Sven Hörner
University of Wuerzburg and University of Wuerzburg
Date Posted: May 12, 2016
Working Paper Series
23 downloads

Incl. Electronic Paper Audit Partner Identification and Audit Quality
Kyungha Kari Lee
Rutgers, The State University of New Jersey - Rutgers Business School
Date Posted: May 12, 2016
Working Paper Series
49 downloads

Incl. Electronic Paper Accountability Reporting in Indonesia: When Self-Serving Attributions Exaggerate Perceived Performance
Jurnal Akuntansi Pemerintah, Vol. 1(1), 2005
Akhmad Solikin
Ministry of Finance, Indonesia
Date Posted: May 11, 2016
Last Revised: May 12, 2016
Accepted Paper Series
3 downloads

Team Play for Stretching IFRS: The New Institutional Earnings Management
Francesco Avallone , Costanza Di Fabio , Alberto Quagli and Paola Ramassa
Università degli Studi di Genova , Università degli Studi di Genova
Date Posted: May 09, 2016
Working Paper Series

Incl. Electronic Paper Do Lithuanian Higher Education Accounting Programs Reflect Accounting Harmonization in the EU?
Renata Legenzova and Dalia Kaupelyte
Vytautas Magnus University and Vytautas Magnus University
Date Posted: May 09, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper Variables y modelos para la identificación y predicción del fracaso empresarial: revisión de la investigación empírica reciente (Variables and Models for the Identification and Prediction of Business Failure: Revision of Recent Empirical Research Advances)
Revista de Contabilidad/Spanish Accounting Review, Forthcoming
Maria T. Tascón and Francisco J. Castaño
Universidad de León and Universidad de León
Date Posted: May 08, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper The New EU Accounting Directive – A Comparison of Reporting Requirements
Annals of "Constantin Brâncuşi" University of Târgu-Jiu, 2014,
Marius Deac
Dimitrie Cantemir Christian University
Date Posted: May 07, 2016
Accepted Paper Series
8 downloads

Incl. Electronic Paper Foreign Ownership and Financial Reporting Quality in Private Subsidiaries
Belen Gill-de-Albornoz and Simona Rusanescu
Universitat Jaume I and Universidad Jaume I
Date Posted: May 06, 2016
Working Paper Series
23 downloads

Incl. Electronic Paper Non-Performing Loans: Regulatory and Accounting Treatments of Assets
Bank of England Working Paper No. 594
David M. Bholat , Rosa M. Lastra , Sheri M. Markose , Andrea Miglionico and Kallol Sen
Bank of England , University of London - Centre for Commercial Law Studies (CCLS) , University of Essex - Department of Economics , University of Reading and Bank of England
Date Posted: May 06, 2016
Working Paper Series
43 downloads

Incl. Electronic Paper Wisdom of Crowds: Is Nonfinancial Information Disseminated on Twitter Informative About Future Fundamentals?
Vicki Wei Tang
Georgetown University - Robert Emmett McDonough School of Business
Date Posted: May 06, 2016
Working Paper Series
61 downloads

Incl. Electronic Paper Selection of Variables in Business Failure Analysis: Mean Selection vs. Median Selection
Maria T. Tascón and Francisco J. Castaño
Universidad de León and Universidad de León
Date Posted: May 05, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Managing the Risk of Misleading Financial Metrics in Annual Reports: A First Step towards Providing Assurance over Management's Discussion
Journal of Accounting Literature, Forthcoming
Dennis Caplan and Saurav K. Dutta
State University of New York (SUNY) at Albany and State University of New York (SUNY) at Albany
Date Posted: May 05, 2016
Accepted Paper Series
34 downloads

Incl. Electronic Paper Reward Type and Management Control: An Examination of Organizational Wellness Programs
William G. Heninger , Steven D. Smith and David A. Wood
Brigham Young University and Brigham Young University - School of Accountancy
Date Posted: May 05, 2016
Working Paper Series
18 downloads

Incl. Electronic Paper Factores influyentes en las citaciones en contabilidad: Un análisis de la REFC (The Spanish Journal of Finance and Accounting: A Citation Analysis)
Revista Española de Financiacion y Contabilidad - Spanish Finance and Accounting Review, Forthcoming,
Monica Martinez-Blasco , Josep M. Argilés‐Bosch , Josep Garcia-Blandon and Carlos Martinez de Ibarreta
IQS School of Management-Universitat Ramon Llull , University of Barcelona , Universidad Pontificia Comillas
Date Posted: May 05, 2016
Last Revised: May 09, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper A Theoretical Framework for the Unintended Effects of Accounting Standards Reforms
Xianzhi Zhang and Chao Yan
Dongbei University of Finance and Economics and Dongbei University of Finance and Economics
Date Posted: May 05, 2016
Working Paper Series
21 downloads


 

1 2 3 4 ... 234 | Next >
   


 

© 2016 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollobot1 in 7.359 seconds