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SSRN eLibrary Statistics:

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Abstracts: 484,509
Full Text Papers: 393,865
Authors: 226,776
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  Last 12 months: 		68,968

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To date: 65,966,954
Last 12 months: 11,189,330
Last 30 days: 1,059,940

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  Footnotes: 		77,812
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SSRN eLibrary Search Results
JEL Code: M41
4,281,823 Total downloads
Showing Papers 3,241 - 3,290 of 9,394
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Incl. Electronic Paper An Extended Performance Reporting Framework for the Italian Healthcare Industry
Presented at the Conference: "Interpreting Accountability and Social Responsibility in the Italian Healthcare Sector", Bocconi University, 19 November 2005, Milan, Italy
Daniele Alesani , Ileana Steccolini and James Guthrie
SDA Bocconi , Bocconi University - Department of Policy Analysis and Public Management and Macquarie University - Department of Accounting and Finance
Date Posted: March 17, 2009
Accepted Paper Series
81 downloads

Incl. Electronic Paper Annual External Reporting by New Zealand Secondary Schools: An Assessment of Accountability Disclosures
Presented at Accounting Auditing And Management In Public Sector Reforms, The European Institute for Advance Studies in Management (EIASM) International Conference, 7-9 October 2004, Oslo, Norway
 Stuart Tooley and James Guthrie
Queensland University of Technology - School of Accountancy and Macquarie University - Department of Accounting and Finance
Date Posted: March 17, 2009
Accepted Paper Series
55 downloads

Incl. Electronic Paper Discretionary Accruals and the Emergence of Profitability
 Michael Mosebach and Paul J. Simko
University of Akron - The George W. Daverio School of Accountancy and University of Virginia (UVA) - Darden School of Business
Date Posted: March 17, 2009
Working Paper Series
177 downloads

Incl. Electronic Paper Implications of Intellectual Capital for New Public Management
Presented at The Eighth International Research Symposium on Public Management (IRSPM VIII), Budapest University of Economics and Public Administration, 31 March - 2 April 2004, Budapest, Hungary
 Peter Steane and James Guthrie
Macquarie University and Macquarie University - Department of Accounting and Finance
Date Posted: March 17, 2009
Accepted Paper Series
394 downloads

Incl. Electronic Paper Making (In)Visible: A Triangulation of an Australia Public Sector Organisation's Intellectual Capital Practices
Paper presented to EAA 28th Annual Congress, 18-20 May 2005, Göteborg, Sweden,
 Christina Boedker , Suresh Cuganesan and James Guthrie
affiliation not provided to SSRN , Swinburne University of Technology and Macquarie University - Department of Accounting and Finance
Date Posted: March 17, 2009
Accepted Paper Series
273 downloads

Incl. Electronic Paper Public Sector Performance Reporting: The Intellectual Capital Question?
Presented to the Ninth International Research Symposium on Public Management, Bocconi University, 6-8 April 2005, Milan, Italy
 Tyrone M. Carlin , Kittiya Yongvanich and James Guthrie
The University of Sydney Business School , Ramkhamhaeng University and Macquarie University - Department of Accounting and Finance
Date Posted: March 17, 2009
Accepted Paper Series
227 downloads

Sustainability Reporting in Australian Public Sector Organisations: What and How They Report
Presented to the International Workshop on Social Audit, Social Accounting and Accountability, Charles University of Prague, 15-16 May 2008, Prague, Czech Republic
 Federica Farneti and James Guthrie
University of Bologna - Faculty of Economics and Macquarie University - Department of Accounting and Finance
Date Posted: March 17, 2009
Accepted Paper Series

Incl. Electronic Paper The Australian Mining Industry'S Sustainability Reporting: An Examination of Legitimation Strategies
Presented to The 4th Asia Pacific Interdisciplinary Research in Accounting Conference, 4-6 July 2004, Singapore
 Kittiya Yongvanich and James Guthrie
Ramkhamhaeng University and Macquarie University - Department of Accounting and Finance
Date Posted: March 17, 2009
Accepted Paper Series
77 downloads

Incl. Electronic Paper The External Financing Anomaly beyond Real Investments and Earnings Management
 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: March 17, 2009
Last Revised: March 06, 2012
Working Paper Series
303 downloads

Incl. Electronic Paper The Role of Limits to Arbitrage and the Asset Growth Anomaly
 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: March 17, 2009
Last Revised: April 09, 2011
Working Paper Series
249 downloads

Theoretical and Historical Context of Adoption of Sector Neutral IFRS in Australia - Issues and Consequences for the Public Sector
Presented to the Effects of Globalisation on Financial Reporting Conference, Istanbul Commerce University, 25-29 May 2005, Istanbul, Turkey
 Ron Day , Christine Merle Ryan and James Guthrie
The University of Sydney , Queensland University of Technology - School of Accountancy and Macquarie University - Department of Accounting and Finance
Date Posted: March 17, 2009
Accepted Paper Series

Incl. Electronic Paper Corporate Reporting of Intellectual Capital: Evidence from UK Companies
Presented to the 30th Annual Congress of the European Accounting Association, 25-27 April 2007, Lisbon, Portugal
 Jeffrey Unerman , Ludmila Striukova and James Guthrie
University of London, Royal Holloway College, School of Management , University College London and Macquarie University - Department of Accounting and Finance
Date Posted: March 16, 2009
Accepted Paper Series
289 downloads

Incl. Electronic Paper Disclosure Media for Social and Environmental Matters within the Australian Food and Beverage Industry
Presented to the 30th Annual Congress of the European Accounting Association, 25-27 April 2007, Lisbon, Portugal
 Suresh Cuganesan , Leanne Ward and James Guthrie
Swinburne University of Technology , Saint George Bank and Macquarie University - Department of Accounting and Finance
Date Posted: March 16, 2009
Accepted Paper Series
133 downloads

Incl. Electronic Paper Into the Shadows - A Reflection on International Developments in Public Sector Accounting
Presented to the 30th Annual Congress of the European Accounting Association, 25-27 April 2007, Lisbon, Portugal
 Olov Olson , Christopher Humphrey and James Guthrie
Göteborg University - School of Business, Economics and Law , University of Manchester - Division of Accounting and Finance and Macquarie University - Department of Accounting and Finance
Date Posted: March 16, 2009
Accepted Paper Series
309 downloads

Incl. Electronic Paper Legitimacy Theory: A Story of Reporting Social and Environmental Matters within the Australian Food and Beverage Industry
Presented to the 5th Asian Pacific Interdisciplinary Research in Accounting (APIRA) Conference, 8-10 July 2007, Auckland, New Zealand.
 Suresh Cuganesan , Leanne Ward and James Guthrie
Swinburne University of Technology , Saint George Bank and Macquarie University - Department of Accounting and Finance
Date Posted: March 16, 2009
Accepted Paper Series
1237 downloads

Incl. Electronic Paper Public Sector to Public Services: 20 Years of 'Contextual' Accounting Research
Presented to the 5th Asian Pacific Interdisciplinary Research in Accounting (APIRA) Conference, 8-10 July 2007, Auckland, New Zealand
 Jane Broadbent and James Guthrie
University of London, Royal Holloway and Macquarie University - Department of Accounting and Finance
Date Posted: March 16, 2009
Accepted Paper Series
246 downloads

Incl. Electronic Paper Social and Environmental Reporting: The Australian Food and Beverage Industry
Presented to the 30th Annual Congress of the European Accounting Association, 25-27 April 2007, Lisbon, Portugal
 Suresh Cuganesan , Leanne Ward and James Guthrie
Swinburne University of Technology , Saint George Bank and Macquarie University - Department of Accounting and Finance
Date Posted: March 16, 2009
Accepted Paper Series
239 downloads

Incl. Electronic Paper Sustainability Reporting in Australian Public Sector Organisations: Why They Report
Presented to the 12th Annual Conference of the International Research Society for Public Management (IRSPM), 26-28 March 2008, Brisbane, Australia
 Federica Farneti and James Guthrie
University of Bologna - Faculty of Economics and Macquarie University - Department of Accounting and Finance
Date Posted: March 16, 2009
Accepted Paper Series
292 downloads

Incl. Electronic Paper Board Diversity and the Demand for Higher Audit Effort
 Ferdinand A. Gul , Bin Srinidhi and Judy S.L. Tsui
Monash University Sunway Campus , University of Texas at Arlington - Department of Accounting and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: March 15, 2009
Working Paper Series
442 downloads

Incl. Electronic Paper UK Account Preparers' Perspectives on the Role of Intellectual Capital Reporting
Presented to the Global Accounting and Organisational Change Conference, 9-11 July 2008, Melbourne, Australia.
 Jeffrey Unerman and James Guthrie
University of London, Royal Holloway College, School of Management and Macquarie University - Department of Accounting and Finance
Date Posted: March 14, 2009
Accepted Paper Series
162 downloads

Incl. Electronic Paper ASRs Part V - Rumpelstiltskin Accounting: Spinning Gold from Straw (Silicon Image Addendum)
 M. A. Gumport
MG Holdings/SIP
Date Posted: March 13, 2009
Last Revised: September 30, 2009
Working Paper Series
77 downloads

Incl. Electronic Paper Australian Business Schools: More than 'Commercial Enterprise'?
British Academy of Management Conference BAM08 Harrogate, September 2008
 Suzanne Ryan , Ruth T. Neumann and James Guthrie
University of Newcastle (Australia) - Newcastle Graduate School of Business , affiliation not provided to SSRN and Macquarie University - Department of Accounting and Finance
Date Posted: March 13, 2009
Accepted Paper Series
36 downloads

Incl. Electronic Paper Collegial Entrepreneurialism: Australian Graduate Schools of Business
Presented to the 5th International Conference on Accounting, Auditing and Management in Public Sector Reforms, 3-5 September 2008, Amsterdam, The Netherlands
 Suzanne Ryan and James Guthrie
University of Newcastle (Australia) - Newcastle Graduate School of Business and Macquarie University - Department of Accounting and Finance
Date Posted: March 13, 2009
Accepted Paper Series
37 downloads

Incl. Electronic Paper Interdisciplinarity in Management Education: Australian Graduate Schools of Business
11th Annual Conference of the Irish Academy of Management Dublin City University, Dublin, Ireland, 2008
 Suzanne Ryan , Ruth T. Neumann and James Guthrie
University of Newcastle (Australia) - Newcastle Graduate School of Business , affiliation not provided to SSRN and Macquarie University - Department of Accounting and Finance
Date Posted: March 13, 2009
Accepted Paper Series
78 downloads

Incl. Electronic Paper Linking Risk Management to Strategic Controls: A Case Study of Tesco Plc
International Journal of Risk Assessment and Management, Vol. 7, No. 8, pp. 1074-1088, 2008
 Margaret Woods
Aston Business School
Date Posted: March 13, 2009
Accepted Paper Series
891 downloads

Incl. Electronic Paper Protecting 'Public Interest' in Modernised Skies
The 5TH International Conference on Accounting, Auditing & Management in Public Sector Reforms, Amsterdam
 Alan Jones and James Guthrie
affiliation not provided to SSRN and Macquarie University - Department of Accounting and Finance
Date Posted: March 13, 2009
Accepted Paper Series
91 downloads

Incl. Electronic Paper Sustainability Reporting by Australian Public Sector Organisations: Why They Report
5th International Conference on Accounting, Auditing and Management in Public Sector Reforms, 3-5 September 2008, Amsterdam, The Netherlands
 Federica Farneti and James Guthrie
University of Bologna - Faculty of Economics and Macquarie University - Department of Accounting and Finance
Date Posted: March 13, 2009
Last Revised: March 16, 2009
Accepted Paper Series
122 downloads

Incl. Electronic Paper The Role of Corporate Social Capital in Business Innovation Networks
Presented to the International Forum on Knowledge Asset Dynamics, 26-27 June 2008, Matera, Italy
 Laurence Lock Lee and James Guthrie
Optimice Pty Ltd and Macquarie University - Department of Accounting and Finance
Date Posted: March 13, 2009
Accepted Paper Series
496 downloads

Incl. Electronic Paper Whole-of-Government Reports in Australia: A Case of Early Adoption and Innovation
Presented to the Whole of Government Financial Reporting: International Trends Workshop, 31 August-2 September 2008, Siena, Italy
 Ron Day and James Guthrie
The University of Sydney and Macquarie University - Department of Accounting and Finance
Date Posted: March 13, 2009
Last Revised: April 27, 2009
Accepted Paper Series
143 downloads

Incl. Electronic Paper Bank Monitoring Incentives and Borrower Earnings Management: Evidence from the Japanese Banking Crisis of 1993-2002
 Gil S. Bae , Yasushi Hamao and Jun-Koo Kang
Korea University - Department of Accounting , University of Southern California - Marshall School of Business - Finance and Business Economics Department and Nanyang Technological University (NTU) - Nanyang Business School
Date Posted: March 12, 2009
Working Paper Series
68 downloads

Corruption: The Role of Culture, Religion, Wealth and Governance
 Marinilka Barros Kimbro
Seattle University - Albers School of Business and Economics
Date Posted: March 12, 2009
Working Paper Series

Do Analysts and Investors Fully Appreciate the Implications of Book-Tax Differences for Future Earnings?
Contemporary Accounting Research, Vol. 26 No. 4, Winter 2009
 David P. Weber
University of Connecticut - Department of Accounting
Date Posted: March 12, 2009
Last Revised: December 16, 2009
Accepted Paper Series

Incl. Electronic Paper Cash Flow Diversion and Corporate Governance: Evidence from Russia
 Maxim Mironov
IE Business School
Date Posted: March 11, 2009
Working Paper Series
141 downloads

Incl. Electronic Paper Common Terror: Permissible Error in Financial Statements - Teradyne Case Study - Why a $24 Million Accounting Error Need not be Corrected
 M. A. Gumport
MG Holdings/SIP
Date Posted: March 11, 2009
Working Paper Series
82 downloads

Incl. Electronic Paper Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors
 Luzi Hail , Christian Leuz and Peter D. Wysocki
University of Pennsylvania - The Wharton School , University of Chicago - Booth School of Business and University of Miami - School of Business Administration
Date Posted: March 11, 2009
Working Paper Series
8501 downloads

Incl. Electronic Paper Profitability and Cost Management in Former State Owned Enterprises in Vietnam
 Tyrone M. Carlin and Cuong Duc Pham
The University of Sydney Business School and The National Economics University- Accounting Faculty
Date Posted: March 11, 2009
Working Paper Series
156 downloads

Incl. Electronic Paper The Impact of Mandatory Conversion to IFRS on the Net Income of FTSEurofirst 80 Firms
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 3, No. 2, p. 17, 2008
 Vincent O'Connell and Katie Sullivan
University of Amsterdam - University of Amsterdam Business School and PriceWaterhouseCoopers LLP
Date Posted: March 11, 2009
Accepted Paper Series
521 downloads

Incl. Electronic Paper Improvements in City Government Performance Reporting
 Ken Smith and Ottalee Schiffel
University of Washington - Daniel J. Evans School of Public Affairs and Valparaiso University
Date Posted: March 10, 2009
Last Revised: March 18, 2009
Working Paper Series
363 downloads

A Variance Decomposition Primer for Accounting Researchers
Journal of Accounting, Auditing and Finance, Forthcoming
 Jeffrey L. Callen and Dan Segal
University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Date Posted: March 09, 2009
Accepted Paper Series

Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting
Abacus, Vol. 45, No. 2
 Rolf Uwe Fuelbier , Joerg-Markus Hitz and Thorsten Sellhorn
University of Bayreuth , University of Goettingen and WHU - Otto Beisheim School of Management
Date Posted: March 09, 2009
Accepted Paper Series

Incl. Electronic Paper Earnings Trends and Performance Relative to Benchmarks: How Consistency Influences Their Joint Use
 Lisa Koonce and Marlys Gascho Lipe
University of Texas and University of Oklahoma - Michael F. Price College of Business
Date Posted: March 08, 2009
Last Revised: July 12, 2010
Working Paper Series
236 downloads

Incl. Electronic Paper Teaching Ethics in the Accounting and Tax Curriculum Using Milgram's Agentic Shift Theory
 Anthony H. Catanach Jr. and Shelley C. Rhoades
Villanova University - School of Business and Villanova University - School of Business
Date Posted: March 08, 2009
Working Paper Series
245 downloads

Incl. Electronic Paper Gray Markets and Multinational Transfer Pricing
Harvard Business School Accounting & Management Unit Working Paper No. 09-098, Accounting Review, Forthcoming
 Romana L. Autrey and Francesco Bova
University of Illinois at Urbana-Champaign - Department of Accountancy and University of Toronto - Rotman School of Management
Date Posted: March 06, 2009
Last Revised: July 23, 2011
Accepted Paper Series
563 downloads

Incl. Electronic Paper The Role of Accounting Control Systems in the Four Show Caves in Greece
 Nikos Kartalis and Stergios Athianos
TEI of Western Macedonia and TEI of Serres
Date Posted: March 06, 2009
Working Paper Series
110 downloads

Tunneling as an Incentive for Earnings Management During the IPO Process in China
Journal of Accounting and Public Policy 29 (2010), 1-26, Singapore Management University School of Accountancy Research Paper
 Joseph Aharony , Jiwei Wang and Hongqi Yuan
Tel Aviv University - Faculty of Management , Singapore Management University - School of Accountancy and Fudan University - School of Management
Date Posted: March 05, 2009
Last Revised: April 20, 2013
Accepted Paper Series

Motivated Reasoning and Verbal vs. Numerical Probability Assessment: Evidence from an Accounting Context
Organizational Behavior and Human Decision Processes, Vol. 108, pp. 330-341, 2009
 M. David Piercey
University of Massachusetts at Amherst
Date Posted: March 05, 2009
Accepted Paper Series

Incl. Electronic Paper Reported Earnings and Analyst Forecasts as Competing Sources of Information: A New Approach
 Heather M. Anderson , H. Chan , Robert W. Faff and Yew Kee Ho
Monash University - Department of Economics , University of Melbourne - Department of Finance , University of Queensland and National University of Singapore (NUS) - Department of Accounting
Date Posted: March 04, 2009
Working Paper Series
120 downloads

Incl. Electronic Paper Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting
 Rolf Uwe Fuelbier , Joerg-Markus Hitz and Thorsten Sellhorn
University of Bayreuth , University of Goettingen and WHU - Otto Beisheim School of Management
Date Posted: March 02, 2009
Working Paper Series
287 downloads

Incl. Electronic Paper The Decision Usefulness of Financial Accounting Measurement Concepts: Evidence from an Online Survey of Professional Investors and Their Advisors
 Joachim Gassen and Kristina Schwedler
Humboldt University of Berlin - School of Business and Economics and Accounting Standards Committee of Germany
Date Posted: March 02, 2009
Working Paper Series
1307 downloads

Managed Investments, Managed Disclosures: Financial Services Reform in Practice
Accounting, Auditing & Accountability Journal, Vol. 19, No. 2, pp. 186-204, 2006
 Matthew Haigh
University of Aarhus - Business and Social Sciences
Date Posted: March 01, 2009
Accepted Paper Series


 

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