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SSRN eLibrary Statistics:

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Abstracts: 489,423
Full Text Papers: 398,298
Authors: 228,729
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Last 12 months: 11,229,174
Last 30 days: 844,246

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SSRN eLibrary Search Results
JEL Code: M4
5,336,123 Total downloads
Showing Papers 3,301 - 3,350 of 13,133
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Incl. Electronic Paper Accounting and Economic Determinants of Loss Reversals
Wei Jiang and Andrew W. Stark
University of Warwick - Accounting Group and University of Manchester - Manchester Business School
Date Posted: June 02, 2010
Last Revised: July 01, 2011
Working Paper Series
117 downloads

Incl. Electronic Paper Options Trading Volume and Stock Price Response to Earnings Announcements
Australian Centre for Financial Studies - Finsia Banking and Finance Conference 2010
Cameron Truong and Charles J. Corrado
Monash University and Deakin University - School of Accounting, Economics & Finance
Date Posted: June 02, 2010
Last Revised: June 14, 2010
Working Paper Series
165 downloads

Incl. Electronic Paper Cash Position Forecasts and Stock Market Portfolio Returns
Zane L. Swanson and Richard Alltizer
University of Central Oklahoma and University of Central Oklahoma
Date Posted: June 01, 2010
Working Paper Series
176 downloads

Incl. Electronic Paper Market Valuation of Corporate CO₂ Emissions, Disclosure and Emissions Trading
Chika Saka and Tomoki Oshika
Kwansei Gakuin University and Waseda University
Date Posted: June 01, 2010
Last Revised: February 29, 2012
Working Paper Series
130 downloads

Incl. Electronic Paper Orphans Deserve Attention: Financial Reporting in the Missing Months When Corporations Change Fiscal Year
Kai Du and Frank Zhang
Pennsylvania State University and Yale School of Management
Date Posted: May 31, 2010
Last Revised: September 06, 2011
Working Paper Series
245 downloads

Incl. Electronic Paper Practitioners’ Participation in the Accounting Standard-Setting Process
Accounting & Business Research, Forthcoming
Sylvain Durocher and Anne Fortin
University of Ottawa - Telfer School of Management and University of Quebec at Montreal (UQAM)
Date Posted: May 31, 2010
Accepted Paper Series
107 downloads

Incl. Electronic Paper Incentives and Disincentives for New Entrepreneurs in Bangladesh: An Analysis of Income Tax Ordinance 1984
The Bangladesh Accountant, April-June2008
Abid Hossain Khan and Sudipta Bose
affiliation not provided to SSRN and Grameenphone Ltd (Telenor ASA)
Date Posted: May 30, 2010
Accepted Paper Series
31 downloads

Incl. Electronic Paper Models of the Actuarial Balance of the Pay-As-You-Go Pension System: A Review and Some Policy Recommendations
María del Carmen Boado-Penas , Carlos Vidal-Meliá and Junichi Sakamoto
Keele University , University of Valencia - Faculty of Economics and affiliation not provided to SSRN
Date Posted: May 30, 2010
Last Revised: July 20, 2010
Working Paper Series
99 downloads

Incl. Electronic Paper Notes on Using the Hidden Asset or the Contribution Asset to Compile the Actuarial Balance for Pay-as-You-Go Pension Systems
Carlos Vidal-Meliá and María del Carmen Boado-Penas
University of Valencia - Faculty of Economics and Keele University
Date Posted: May 30, 2010
Working Paper Series
37 downloads

Incl. Electronic Paper The Influence of Family Ownership on the Quality of Accounting Information
Family Business Review, Vol. 23, pp. 246-265, September 2010
Stefano Cascino , Amedeo Pugliese , Donata Mussolino and Chiara Sansone
London School of Economics , Queensland University of Technology - School of Accountancy , Second University of Naples and University of Naples Federico II
Date Posted: May 30, 2010
Last Revised: October 08, 2010
Accepted Paper Series
461 downloads

Incl. Electronic Paper How Important are Earnings Announcements as an Information Source?
Forthcoming in European Accounting Review
Sudipta Basu , Truong X. Duong , Stanimir Markov and Eng-Joo Tan
Temple University - Fox School of Business and Management , Iowa State University - Department of Accounting and Finance , University of Texas at Dallas - Naveen Jindal School of Management and Singapore Management University - School of Business
Date Posted: May 29, 2010
Last Revised: February 18, 2013
Accepted Paper Series
339 downloads

Incl. Electronic Paper Towards an Understanding of the Role of Standard Setters in Standard Setting
Journal of Accounting & Economics (JAE), Forthcoming, Harvard Business School Accounting & Management Unit Working Paper No. 10-105
Abigail M. Allen and Karthik Ramanna
Harvard Business School and Harvard University - Harvard Business School
Date Posted: May 29, 2010
Last Revised: May 25, 2012
Working Paper Series
1171 downloads

Incl. Electronic Paper An International Comparison of Social Interaction Attributes of Internal Auditors: An Analysis Using the FIRO-B
Philip H. Siegel Sr. and Jeffrey R. Miller
Florida Atlantic University and Augusta State University
Date Posted: May 28, 2010
Working Paper Series
97 downloads

Incl. Electronic Paper Managerial Reporting, Overoptimism, and Litigation Risk
Tuck School of Business Working Paper No. 2011-87
Volker Laux and Phillip Stocken
University of Texas at Austin - Department of Accounting and Dartmouth College - Tuck School of Business
Date Posted: May 27, 2010
Last Revised: June 21, 2011
Working Paper Series
223 downloads

Incl. Electronic Paper An Analysis of Segment Disclosures Under IAS 14 and IFRS 8
Pascale Taddei Valenza and Grégory Heem
affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: May 26, 2010
Working Paper Series
568 downloads

Incl. Electronic Paper Common Consolidated Corporate Tax Base: Effects of Formulary Apportionment on Corporate Group Entities
Matthias Petutschnig
Vienna University of Economics and Business Administration
Date Posted: May 26, 2010
Last Revised: May 31, 2010
Working Paper Series
130 downloads

Incl. Electronic Paper More Evidence of Bias in the Differential Timeliness Measure of Conditional Conservatism
Accounting Review, September 2011
Panos N. Patatoukas and Jacob K. Thomas
University of California, Berkeley - Haas School of Business and Yale School of Management
Date Posted: May 26, 2010
Last Revised: October 22, 2011
Accepted Paper Series
505 downloads

Incl. Electronic Paper Research Strategic Analysis of the Finnish Doctoral Dissertations in Management Accounting from 1990 to 2009
Finnish Journal of Business Economics, No. 1, Forthcoming
Lili-Anne Kihn and Salme Näsi
University of Tampere, School of Management and University of Tampere
Date Posted: May 26, 2010
Last Revised: June 20, 2012
Accepted Paper Series
20 downloads

Incl. Electronic Paper An Analysis of Marketing and Accounting Educators Ethical Preferences
Philip H. Siegel Sr. and Pamela Z. Jackson
Florida Atlantic University and Augusta State University
Date Posted: May 25, 2010
Working Paper Series
117 downloads

Non-Financial Performance Measures and Physician Compensation
Journal of Management Accounting Research, Forthcoming
John Harry Evans III, Kyonghee Kim , Nandu J. Nagarajan and Sukesh Patro
University of Pittsburgh - Katz Graduate School of Business , University of Missouri at Columbia , University of Pittsburgh - Katz Graduate School of Business and Northern Illinois University
Date Posted: May 25, 2010
Accepted Paper Series

Perspectives: What Analysts Should Know About FAS No. 141R and FAS No. 160
Financial Analysts Journal, Vol. 66, No. 3, 2010
James Deitrick
University of Texas at Austin - Red McCombs School of Business
Date Posted: May 25, 2010
Accepted Paper Series

Incl. Electronic Paper The Impact of IFRS Adoption on the Value Relevance of Book Value and Earnings
Journal of Contemporary Accounting and Economics, Forthcoming
Peter Clarkson , J. Douglas Hanna , Gordon D. Richardson and Rex Thompson
University of Queensland - Business School , Southern Methodist University - Cox School of Business , University of Toronto - Rotman School of Management and Southern Methodist University (SMU) - Edwin L. Cox School of Business
Date Posted: May 24, 2010
Last Revised: April 15, 2011
Accepted Paper Series
882 downloads

Incl. Electronic Paper Audit Pricing, Audit Concentration, and Big-4 Premium in Bangladesh
A.K.M. Waresul Karim
Saint Mary's College of California - Graduate Business Programs
Date Posted: May 23, 2010
Working Paper Series
191 downloads

Incl. Electronic Paper Clients’ Corporate Governance Characteristics and Auditor Choice in Emerging Audit Services Markets: The Case of Bangladesh
Tony van Zijl and A.K.M. Waresul Karim
Victoria University of Wellington - Faculty of Commerce and Administration and Saint Mary's College of California - Graduate Business Programs
Date Posted: May 23, 2010
Working Paper Series
141 downloads

Brand Valuation - A Contemporary Accounting Practices
Sumanta Dutta
Dinabandhu Andrews Institute of Technology & Management
Date Posted: May 22, 2010
Working Paper Series

Incl. Electronic Paper Accounting Reforms and Financial Health: Which Effects on Municipal Governments? The Case of Italy
Emanuele Padovani , Rebecca Levy Orelli and Giuseppe Farneti
University of Bologna - Department of Management , University of Bologna - Department of Management and University of Bologna
Date Posted: May 21, 2010
Working Paper Series
124 downloads

Incl. Electronic Paper Does the Sarbanes-Oxley Act Promote Ethics in Corporate Governance?
Philip H. Siegel Sr. and John J. O'Shaughnessy
Florida Atlantic University and San Francisco State University - Department of Accounting
Date Posted: May 21, 2010
Working Paper Series
283 downloads

Incl. Electronic Paper Factors Influencing Auditor Switching in the European Union
Philip H. Siegel Sr., Mohsen Naser-Tavakolian and John J. O'Shaughnessy
Florida Atlantic University , San Francisco State University - Department of Accounting and San Francisco State University - Department of Accounting
Date Posted: May 21, 2010
Working Paper Series
313 downloads

Incl. Electronic Paper The Effects of Presentation Salience and Measurement Subjectivity on Nonprofessional Investors’ Fair Value Judgments
Contemporary Accounting Research, Forthcoming
Shana Clor-Proell , Chad Proell and Terry Warfield
Texas Christian University - Department of Accounting , Texas Christian University - Department of Accounting and University of Wisconsin - Wisconsin School of Business
Date Posted: May 20, 2010
Last Revised: March 27, 2013
Accepted Paper Series
460 downloads

Incl. Electronic Paper Valuation in the Pharmaceutical Industry
Kim Trottier
Simon Fraser University
Date Posted: May 20, 2010
Last Revised: June 07, 2010
Working Paper Series
237 downloads

Incl. Electronic Paper Co-movement of Fundamentals: Structural Changes in the Business Cycle
Cologne Graduate School Working Paper 01-01
Stefan Erdorf and Nicolas Heinrichs
University of Cologne - Graduate School of Risk Management and University of Cologne - Graduate School of Risk Management
Date Posted: May 19, 2010
Last Revised: November 22, 2011
Working Paper Series
819 downloads

Incl. Electronic Paper Opportunities for Task-Level Research Within the Audit Process
International Journal of Auditing, Forthcoming
William F. Messier Jr.
University of Nevada, Las Vegas - Department of Accounting
Date Posted: May 19, 2010
Last Revised: June 06, 2010
Accepted Paper Series
105 downloads

An Analysis of Factors Influencing Asset Writedowns
Accounting and Finance, Vol. 38, pp. 157-179, 1998
Julie Cotter , Donald J. Stokes and Anne Wyatt
University of Southern Queensland , Monash University and University of Queensland
Date Posted: May 18, 2010
Accepted Paper Series

Incl. Electronic Paper Can R&D Expenditures Affect Firm Market Value? An Empirical Analysis of a Panel of European Listed Firms
Andi Duqi and Giuseppe Torluccio
University of Bologna - Department of Management and University of Bologna - Department of Management
Date Posted: May 18, 2010
Last Revised: September 19, 2010
Working Paper Series
370 downloads

The Cost and Benefits of Voluntary Disclosures by Nonprofit Organizations
Saleha Khumawala , Daniel Neely and Teresa P. Gordon
affiliation not provided to SSRN , University of Wisconsin - Milwaukee and University of Idaho
Date Posted: May 18, 2010
Working Paper Series

Incl. Electronic Paper The Reliability of Investment Property Fair Values Under IFRS
Thomas Nellessen
Handelshochschule Leipzig (HHL)
Date Posted: May 18, 2010
Last Revised: July 30, 2010
Working Paper Series
411 downloads

Who Really Matters? Revenue Implications of Stakeholder Satisfaction in a Health Insurance Company
The Accounting Review, Vol. 84, No. 6, November 2009
Clara Xiaoling Chen
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: May 18, 2010
Accepted Paper Series

Incl. Electronic Paper Conflicting Transfer Pricing Incentives and the Role of Coordination
Tuck School of Business Working Paper No. 2010-74
Jennifer L. Blouin , Leslie A. Robinson and Jeri K. Seidman
University of Pennsylvania - Accounting Department , Dartmouth College - Tuck School of Business and University of Texas at Austin - McCombs School of Business
Date Posted: May 17, 2010
Last Revised: December 21, 2012
Working Paper Series
345 downloads

Incl. Electronic Paper Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues
ISU Working Paper No. 129
Helmut M. Dietl , Tobias Duschl and Markus Lang
University of Zurich - Department of Business Administration (IBW) , University of Zurich - Department of Business Administration (IBW) and University of Zurich - Department of Business Administration (IBW)
Date Posted: May 17, 2010
Last Revised: November 24, 2010
Working Paper Series
209 downloads

Incl. Electronic Paper Main Drivers of the ECB Financial Accounts and ECB Financial Strength Over the First 11 Years
ECB Occasional Paper No. 111
Olivier Vergote , Werner Studener , Ioannis Efthymiadis and Niall Merriman
European Central Bank (ECB) , affiliation not provided to SSRN , European Central Bank and European Central Bank
Date Posted: May 17, 2010
Working Paper Series
39 downloads

Incl. Electronic Paper Relationship Networks and Earnings Informativeness: Evidence from Corruption Cases
Joseph P. H. Fan , Zengquan Li and Yong George Yang
Chinese University of Hong Kong (CUHK) - School of Accountancy , Shanghai University of Finance and Economics - School of Accountancy and Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Date Posted: May 17, 2010
Working Paper Series
161 downloads

Incl. Electronic Paper The Impact of Managers’ Personality on Visualization of Management Accounting Data
Bernhard Hirsch and Anna Bassler
Bundeswehr University Munich and University of the German Federal Armed Forces - Universität der Bundeswehr München
Date Posted: May 17, 2010
Working Paper Series
235 downloads

Rule 10b5-1 Trading Plans and Insiders’ Incentive to Misrepresent
American Business Law Journal, Vol. 47, No. 2, pp. 313-359, Summer 2010
Stanley Veliotis
Fordham University - School of Business
Date Posted: May 16, 2010
Accepted Paper Series

Incl. Electronic Paper The Social Skill Preferences of Tax Professionals in CPA Firms: A FIRO-B Analysis
Journal of Applied Business Research, Vol. 26, No. 2, p. 105, March 2010
Philip H. Siegel Sr., Michelle Bertolini and Carl Borgia
Florida Atlantic University , University of Hartford and Florida Atlantic University - College of Business
Date Posted: May 16, 2010
Accepted Paper Series
68 downloads

Incl. Electronic Paper Why Don't Japanese Companies Disclose Internal Control Weakness?: Evidence from J-SOX Mandated Audits
34th Annual Congress of the European Accounting Association 2011
Kenichi Yazawa
Aoyama Gakuin University
Date Posted: May 16, 2010
Last Revised: June 21, 2011
Working Paper Series
317 downloads

Incl. Electronic Paper Fundamental Analysis and the Modelling of Normal Returns in the UK
Maria Michou and Andrew W. Stark
University of Edinburgh Business School and University of Manchester - Manchester Business School
Date Posted: May 15, 2010
Working Paper Series
184 downloads

Incl. Electronic Paper Cost Behavior and Executive Compensation
Marcus L. Caylor and Thomas J. Lopez
Kennesaw State University and University of Alabama - Culverhouse School of Accountancy
Date Posted: May 14, 2010
Working Paper Series
242 downloads

Discussion of Ramanna and Roychowdhury (2010): Elections and Discretionary Accruals: Evidence from 2004
Journal of Accounting Research, Vol. 48, No. 2, May 2010
Wayne R. Guay
University of Pennsylvania - Accounting Department
Date Posted: May 14, 2010
Accepted Paper Series

Incl. Electronic Paper The Use of Graphics in Promoting Management Ideas: An Analysis of the Balanced Scorecard, 1992-2010
Journal of Accounting and Organizational Change, Vol. 7, No. 2, 2011
Clinton Free and Sandy Qu
Queen's University - School of Business and York University - Schulich School of Business
Date Posted: May 14, 2010
Last Revised: January 27, 2012
Accepted Paper Series
162 downloads

Incl. Electronic Paper Aggregate Uncertainty and the Issuance of Management Earnings Forecasts
UIC College of Business Administration Research Paper No. 10-04
Kyonghee Kim , Shail Pandit and Charles E. Wasley
University of Missouri at Columbia , University of Illinois at Chicago and University of Rochester - Simon School of Business
Date Posted: May 13, 2010
Last Revised: July 25, 2012
Working Paper Series
287 downloads


 

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