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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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SSRN eLibrary Search Results
JEL Code: M4
5,288,711 Total downloads
Showing Papers 3,251 - 3,300 of 13,017
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Incl. Electronic Paper Customer-Base Concentration: Implications for Firm Performance and Capital Markets
Accounting Review, March 2012
Panos N. Patatoukas
University of California, Berkeley - Haas School of Business
Date Posted: August 29, 2010
Last Revised: April 03, 2012
Accepted Paper Series
539 downloads

Customer-Centric IS Application Development: Lessons from a Case of Developing an Online Auction Site
Communications of the AIS (18:18), September 2006, pp. 395-412
Shan L. Pan and Gary Pan
Independent and Singapore Management University - School of Accountancy
Date Posted: April 21, 2013
Accepted Paper Series

Cut Off Threshold for the Actuarial Calculation of Insurance Provisions
Poistná Matematika v Teórii a v Praxi, pp. 101-103,
Piotr W. Staszkiewicz
Collegium Civitas
Date Posted: November 21, 2011
Accepted Paper Series

Incl. Electronic Paper Cutting the Cost of Congruence: How Strategy Explanations Reduce the Risk Premium Caused by Choosing More Imprecise Performance Measures
AAA 2012 Management Accounting Section (MAS) Meeting Paper, AAA 2013 Management Accounting Section (MAS) Meeting Paper
Ronald N. Guymon and W. Timothy Mitchell
Georgia State University and Georgia State University
Date Posted: August 15, 2011
Last Revised: August 21, 2012
Working Paper Series
87 downloads

Incl. Electronic Paper Cyber-Coordinating Mechanism and Strategic Management Accounting
Yuanlue Fu
Xiamen University - Center for Accounting Studies
Date Posted: August 24, 2006
Working Paper Series
434 downloads

Damage Awards and Earnings Management in the Oil Industry
THE ACCOUNTING REIVEW, Vol 72, No 1, January 1997
Steven C. Hall and William W. Stammerjohan
University of Nebraska at Kearney - Department of Accounting & Finance and Louisiana Tech University - College of Business
Date Posted: September 25, 1996
Accepted Paper Series

Incl. Electronic Paper Damage Report
Chartered Accountants Journal, Vol. 89, No. 3, pp. 38-39, 2010
Shasa Halford , Carolyn J. Cordery and Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law , Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: July 05, 2010
Accepted Paper Series
26 downloads

Incl. Electronic Paper Dartboards and Clovers as New Tools in Sustainability Planning and Control
Business Strategy and the Environment, Vol. 16 No. 7, pp. 461-473.
Massimiliano Bonacchi and Leonardo Rinaldi
University of Naples "Parthenope" and University of London - Royal Holloway College
Date Posted: August 13, 2007
Last Revised: September 22, 2008
Accepted Paper Series
92 downloads

Incl. Electronic Paper Data Analytics Using Ontologies of Management Theories: Towards Implementing 'From Theory to Practice'
Henry M. Kim , Iryna Gel and Ho-Nam Cheung
York University - Schulich School of Business , York University - Schulich School of Business and York University - Schulich School of Business
Date Posted: August 30, 2012
Last Revised: August 31, 2012
Working Paper Series
83 downloads

Incl. Electronic Paper Data Games: Sharing Public Goods with Exclusion
CORE Discussion Paper No. 2008-10
Pierre Dehez and Daniela Tellone
University of Louvain and CEREC, Facultés universitaires Saint-Louis
Date Posted: February 20, 2008
Accepted Paper Series
31 downloads

Incl. Electronic Paper Data Services at Armistead
Darden Case No. UVA-C-2164
Brandt R. Allen
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
139 downloads

Data Snooping and the Global Accrual Anomaly
Applied Financial Economics, Vol. 22, No. 7, 2012
Harald Lohre and Markus Leippold
Deka Investment GmbH and University of Zurich - Department of Banking and Finance
Date Posted: September 18, 2012
Accepted Paper Series

Incl. Electronic Paper Data Snooping and the Global Accrual Anomaly
EFA 2007 Ljubljana Meetings Paper
Markus Leippold and Harald Lohre
University of Zurich - Department of Banking and Finance and Deka Investment GmbH
Date Posted: March 21, 2008
Last Revised: October 12, 2010
Working Paper Series
682 downloads

Incl. Electronic Paper Database Challenges in Financial Misconduct Research
Georgetown McDonough School of Business Research Paper No. 2012-15
Jonathan M. Karpoff , Allison Koester , D. Scott Lee and Gerald S. Martin
University of Washington - Michael G. Foster School of Business , Georgetown University , University of Nevada, Las Vegas - Lee Business School and American University - Kogod School of Business
Date Posted: July 19, 2012
Last Revised: March 05, 2013
Working Paper Series
376 downloads

Incl. Electronic Paper DCF Business Valuation with Imputed Interest on the Stock of Equity
EFMA 2004 Basel Meetings Paper
Manfred Frühwirth and Markus S. Schwaiger
Vienna University of Economics and Business and Vienna University of Economics and Business Administration
Date Posted: May 18, 2004
Working Paper Series
545 downloads

Incl. Electronic Paper DCF Valuation and Imputed Interest on Equity Increase - Implications of the Austrian Tax System in a Model with Stochastic Profitability
Schmalenbach Business Review, Vol. 56, 2004
Stefan Bogner , Manfred Frühwirth and Markus S. Schwaiger
Vienna University of Economics and Business Administration , Vienna University of Economics and Business and Vienna University of Economics and Business Administration
Date Posted: March 09, 2005
Accepted Paper Series
184 downloads

De Facto Convergence of IFRSs and U.S. GAAP - An Empirical Analysis of Form 20-F Reconciliations of EU Companies
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (zfbf), Vol. 60, No. 12. pp. 809-845, 2008,
Michael Dobler and Nina Günther
Dresden University of Technology - Faculty of Economics and Business Management and Technische Universität München - Center for Entrepreneurial and Financial Studies
Date Posted: November 03, 2008
Last Revised: January 07, 2009
Accepted Paper Series

De-Escalating IT Projects: The DMM Model
Communications of the ACM, (52:10), October, 2009, pp. 131-134
Donal Flynn , Gary Pan , Mark Keil and Magnus Mahring
Independent , Singapore Management University - School of Accountancy , Georgia State University and Independent
Date Posted: April 21, 2013
Accepted Paper Series

De-Escalation of Commitment to Information Systems Projects: A Process Perspective
Journal of Strategic Information Systems 13(3), 2004, pp. 247-270.
Gary Pan , Shan L. Pan and Donal Flynn
Singapore Management University - School of Accountancy , Independent and Independent
Date Posted: April 22, 2013
Accepted Paper Series

Debiasing Framing Effects in Auditors' Internal Control Judgments and Testing Decision
CONTEMPORARY ACCOUNTING RESEARCH, Vol 14, No 2, Summer 1997
Craig Emby and David Finley
Simon Fraser University (SFU) - Accounting Area and Simon Fraser University (SFU) - Accounting Area
Date Posted: December 04, 1996
Accepted Paper Series

Debiasing the Outcome Effect: The Role of Instructions in an Audit Litigation Setting
Auditing: A Journal of Practice & Theory, September 2002
Peter Clarkson , Craig Emby and Vanessa W-S Watt
University of Queensland - Business School , Simon Fraser University (SFU) - Accounting Area and Simon Fraser University (SFU) - Beedie School of Business
Date Posted: April 27, 2002
Accepted Paper Series

Incl. Electronic Paper Debt Analysts’ Views of Debt-Equity Conflicts of Interest
Chicago Booth Research Paper No. 10-13, AFA 2011 Denver Meetings Paper
Gus De Franco , Florin P. Vasvari , Dushyantkumar Vyas and Regina Wittenberg Moerman
University of Toronto - Rotman School of Management , London Business School , University of Minnesota - Twin Cities and University of Chicago - Booth School of Business
Date Posted: March 15, 2010
Working Paper Series
469 downloads

Incl. Electronic Paper Debt and Taxes: Evidence from the Real Estate Industry
Simon School Working Paper No. FR 12-08
Michael J. Barclay , Shane Heitzman and Clifford W. Smith Jr.
Deceased , Simon School of Business, University of Rochester and Simon Graduate School of Business, University of Rochester
Date Posted: April 07, 2012
Working Paper Series
148 downloads

Debt Covenant Violation and the Value Relevance of Accounting Information
William M. Cready , Khondkar E. Karim and Steve C. Lim
University of Texas at Dallas - Naveen Jindal School of Management , University of Massachusetts, Lowell and Texas Christian University - M.J. Neeley School of Business
Date Posted: October 02, 2001
Working Paper Series

Incl. Electronic Paper Debt Covenant Violations and Auditor Monitoring
Yu Gao , Mozaffar Khan and Liang Tan
University of Minnesota - Carlson School of Management , University of Minnesota - Twin Cities - Carlson School of Management and The George Washington University
Date Posted: April 14, 2013
Working Paper Series
49 downloads

Incl. Electronic Paper Debt Covenants and Accounting Conservatism
Journal of Accounting Research, Vol. 48, No. 1
Valeri V. Nikolaev
University of Chicago - Booth School of Business
Date Posted: January 21, 2008
Last Revised: August 29, 2010
Accepted Paper Series
1083 downloads

Incl. Electronic Paper Debt Covenants and Capital Structure: Evidence from an Exogenous Shock to Debt Capacity
Western Finance Association 2012 Annual Meeting
Moshe Cohen , Sharon P. Katz and Gil Sadka
Columbia Business School , Columbia Business School - Accounting, Business Law & Taxation and Columbia Business School - Accounting, Business Law & Taxation
Date Posted: August 31, 2011
Last Revised: July 12, 2012
Working Paper Series
129 downloads

Incl. Electronic Paper Debt Covenants and Capital Structure: Evidence from an Exogenous Shock to Debt Capacity
Moshe Cohen , Sharon P. Katz and Gil Sadka
Columbia Business School , Columbia Business School - Accounting, Business Law & Taxation and Columbia Business School - Accounting, Business Law & Taxation
Date Posted: July 12, 2012
Working Paper Series
214 downloads

Incl. Electronic Paper Debt Financing and Accounting Conservatism in Private Firms
In-Mu Haw , Jay Junghun Lee and Woo-Jong Lee
Texas Christian University - M.J. Neeley School of Business , Hong Kong Baptist University and The Hong Kong Polytechnic University
Date Posted: January 07, 2010
Last Revised: November 29, 2010
Working Paper Series
654 downloads

Incl. Fee Electronic Paper Debt Reclassification and Capital Market Consequences
Journal of Business Finance & Accounting, Vol. 33, No. 7-8, pp. 1189-1212, September/October 2006
Mary Lea McAnally , Jeffrey D. Gramlich and William J. Mayew
Texas A&M University (TAMU) - Department of Accounting , University of Southern Maine - School of Business and Duke University - Fuqua School of Business
Date Posted: October 03, 2006
Accepted Paper Series
19 downloads

Incl. Electronic Paper Debt-Equity Hybrid Securities
Ellen Engel , Merle Erickson and Edward L. Maydew
University of Chicago Booth School of Business , University of Chicago - Booth School of Business and University of North Carolina at Chapel Hill - Accounting Area
Date Posted: September 13, 1999
Working Paper Series
1922 downloads

Debt-Equity Hybrid Securities
Journal of Accounting Research, Autumn 1999
Ellen Engel , Merle Erickson and Edward L. Maydew
University of Chicago Booth School of Business , University of Chicago - Booth School of Business and University of North Carolina at Chapel Hill - Accounting Area
Date Posted: October 05, 1999
Accepted Paper Series

Incl. Electronic Paper Decentralization, Performance Evaluation and Government Performance
AAA 2009 Management Accounting Section (MAS) Meeting Paper
Tjerk Budding and Tom Groot
VU University Amsterdam and VU University Amsterdam - Amsterdam Research Center in Accounting
Date Posted: July 18, 2008
Working Paper Series
459 downloads

Incl. Electronic Paper Decentralization, Transfer Pricing and Tacit Collusion
Contemporary Accounting Research (2009, Vol. 26, No. 2, pp. 581-604)
Mikhael Shor and Hui Chen
University of Connecticut Department of Economics and University of Colorado at Boulder
Date Posted: July 31, 2006
Last Revised: October 04, 2012
Accepted Paper Series
781 downloads

Incl. Electronic Paper Decentralized Task Assignment and Centralized Contracting: On the Optimal Allocation of Authority
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Steffen Reichmann and Anna Rohlfing-Bastian
University of Mannheim and WHU - Otto Beisheim School of Management
Date Posted: August 15, 2011
Last Revised: December 08, 2011
Working Paper Series
72 downloads

Incl. Electronic Paper Decision Aid Reliance: A Field Study Involving Professional Buy-Side Financial Analysts
James E. Hunton , Vicky Arnold and Jacqueline Reck
Bentley University - Department of Accountancy , University of Central Florida and University of South Florida - College of Business Administration
Date Posted: May 28, 2009
Working Paper Series
84 downloads

Incl. Electronic Paper Decision Intervention: The Effect of Assigned Social Status
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Eddy Cardinaels and Jan Bouwens
Tilburg University - Center and Faculty of Economics and Business Administration and Tilburg University - Center and Faculty of Economics and Business Administration
Date Posted: August 15, 2011
Working Paper Series
71 downloads

Incl. Electronic Paper Decision Usefulness and Accelerated Filing Deadlines
Journal of Accounting Research, Forthcoming
Jeffrey T. Doyle and Matthew J. Magilke
Utah State University and Claremont McKenna College
Date Posted: January 21, 2010
Last Revised: December 08, 2012
Accepted Paper Series
149 downloads

Incl. Electronic Paper Decision Usefulness of Whole-Asset Operating Lease Capitalizations
Roger C. Graham Jr. and Raymond D. King
Oregon State University and University of Oregon - Department of Accounting
Date Posted: February 12, 2013
Working Paper Series
38 downloads

Decision-Usefulness of Ideal Cost and Ideal Value Accounting for Valuation and Stewardship
Zeitschrift für Betriebswirtschaft (2012), Special Edition Vol 5, p. 161-181,
Dirk Hachmeister , Niklas Lampenius and Martin Staehle
University of Hohenheim , University of Hohenheim and University of Bern - Faculty of Economics and Social Sciences
Date Posted: September 18, 2012
Last Revised: October 02, 2012
Accepted Paper Series

Decisions Based on Financial Statements-Investment Decision
Braga Viorina Braga III
affiliation not provided to SSRN
Date Posted: March 08, 2010
Working Paper Series

Decline in Financial Reporting for Joint Ventures? Canadian Evidence on Removal of Financial Reporting Choice
European Accounting Review, Forthcoming
Kazbi Soonawalla , A William Richardson and Raafat R. Roubi
London School of Economics & Political Science (LSE) - Department of Accounting and Finance , affiliation not provided to SSRN and Brock University - Accounting
Date Posted: November 15, 2010
Accepted Paper Series

Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities
Journal of the American Taxation Association, 2004
John D. Phillips , Morton Pincus , Sonja O. Rego and Huishan Wan
University of Connecticut - Department of Accounting , University of California, Irvine , Indiana University - Kelley School of Business and University of Iowa - Department of Accounting
Date Posted: October 18, 2008
Accepted Paper Series

Incl. Electronic Paper Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities
John D. Phillips , Morton Pincus , Sonja O. Rego and Huishan Wan
University of Connecticut - Department of Accounting , University of California, Irvine , Indiana University - Kelley School of Business and University of Iowa - Department of Accounting
Date Posted: October 21, 2003
Working Paper Series
1271 downloads

Incl. Electronic Paper Decomposing Executive Stock Option Exercises: Relative Information and Incentives to Manage Earnings
Journal of Business Finance & Accounting, Vol. 38, Nos. 5‐6, pp. 536-573, 2011,
David Veenman , Allan Hodgson , Bart van Praag and Wei Zhang
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) , University of Queensland - Faculty of Business, Economics and Law , University of Amsterdam - Business School and SUNY at Albany
Date Posted: December 12, 2010
Last Revised: July 25, 2011
Accepted Paper Series
86 downloads

Incl. Electronic Paper Decomposition of a Certain Cash Flow Stream: Differential Systemic Value and Net Final Value
Proceedings of the XXIV Annual AMASES Conference, Padenghe sul Garda, Italy, pp. 163-170, September 6-9, 2000
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: February 25, 2008
Last Revised: July 14, 2009
Accepted Paper Series
144 downloads

Incl. Electronic Paper Decomposition of a Certain Cash Flow Stream: Systemic Value Added and Net Final Value
Bulletin of Economic Research, Vol. 55, No. 2, pp.149-176, 2003
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: August 01, 2009
Accepted Paper Series
149 downloads

Decomposition of Fraud Risk Assessments and Auditors' Sensitivity to Fraud Cues
Contemporary Accounting Research, Vol. 21, No. 3, Fall 2004
T. Jeffrey Wilks and Mark F. Zimbelman
Brigham Young University and Brigham Young University
Date Posted: May 05, 2004
Accepted Paper Series

Incl. Electronic Paper Decomposition of Fraud Risk Assessments and Auditors' Sensitivity to Fraud Cues
T. Jeffrey Wilks and Mark F. Zimbelman
Brigham Young University and Brigham Young University
Date Posted: May 05, 2004
Working Paper Series
644 downloads

Incl. Electronic Paper Default Risk as a Factor affecting the Earnings Response Coefficient
QUT School of Accountancy Working Paper
Roger J. Willett , Yeo Hwan Kim and Jee In Jang
University of Tasmania , Queensland University of Technology - School of Accountancy and Chung-Ang University
Date Posted: February 15, 2002
Working Paper Series
764 downloads


 

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