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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 489,242
Full Text Papers: 398,123
Authors: 228,655
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  Last 12 months:
69,587

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To date: 66,708,528
Last 12 months: 11,224,159
Last 30 days: 834,566

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Total References: 8,539,827
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5,733,423
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  Footnotes:
78,859
Total Footnotes: 8,610,864


SSRN eLibrary Search Results
JEL Code: M41
4,312,366 Total downloads
Showing Papers 3,551 - 3,600 of 9,467
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Incl. Electronic Paper Broadening Accounting Fair Value in Three Dimensions: Strands in the Current SEC Roundtable Discussions
Andrey Igorevich Artemenkov
The Russian Society of Appraisers
Date Posted: December 14, 2008
Working Paper Series
202 downloads

The Determinants of Multiple Forms of Controls in Foreign Subsidiary Manager Evaluations
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Vol. 5, No. 2, pp. 157-182, 2008
Lili-Anne Kihn
University of Tampere, School of Management
Date Posted: December 14, 2008
Last Revised: January 07, 2009
Accepted Paper Series

Incl. Electronic Paper How the Global Credit and Economic Crises are Affecting Accounting and Financial Reporting Issues: An Overview of Key Implications from a Credit Perspective
Moody's Global Credit Research, December 2008
Mark LaMonte , Wallace Enman , Wesley Smyth , Donald Robertson and Jason M. Cuomo
Moody's Investors Service , affiliation not provided to SSRN , Moody's Corporation , affiliation not provided to SSRN and Moody's Investors Service
Date Posted: December 13, 2008
Last Revised: May 12, 2011
Accepted Paper Series
1005 downloads

The Organizational and Operational Boundaries of Triple Bottom Line Reporting: A Survey
Environmental Management, Vol. 41, No. 1, pp. 106-117, 2008
Pablo Archel , Manuel Fernández Chulián and Carlos Larrinaga
University of Navarra - Gestion de Empresas , Universidad Pablo de Olavide and University of Burgos - Department of Economics
Date Posted: December 13, 2008
Accepted Paper Series

Incl. Electronic Paper Comparing Performance Measurement Approaches in Accounting Research
Finnish Journal of Business Economics, No. 2, pp. 143-184, 2005
Lili-Anne Kihn
University of Tampere, School of Management
Date Posted: December 12, 2008
Last Revised: January 22, 2009
Accepted Paper Series
406 downloads

Incl. Electronic Paper Corporate Governance Quality and Internal Control Reporting Under SOX Section 302
Nathaniel M. Stephens
Utah State University - Jon M. Huntsman School of Business
Date Posted: December 12, 2008
Last Revised: June 28, 2010
Working Paper Series
975 downloads

Incl. Electronic Paper Dynamics of Design and Teaching of Accounting Theory In Colombia (1970-2000): An Institutional Exploration
Mauricio Gómez Villegas
National University of Colombia - School of Management and Accounting
Date Posted: December 12, 2008
Working Paper Series
295 downloads

Incl. Electronic Paper A Variance Decomposition Primer for Accounting Researchers
Jeffrey L. Callen and Dan Segal
University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Date Posted: December 11, 2008
Working Paper Series
809 downloads

Incl. Electronic Paper The Development of Earnings Quality in Germany and its Implication for Further Research: A Quantitative Empirical Analysis of German Listed Companies Between 1997 and 2006
Bernhard Schwetzler and Marco O. Sperling
HHL Leipzig Graduate School of Management - Department of Finance and HHL - Leipzig Graduate School of Management
Date Posted: December 11, 2008
Last Revised: March 27, 2010
Working Paper Series
385 downloads

Incl. Fee Electronic Paper Accounting for Public Hospitals: A Case Study of Modified GAAP
Abacus, Vol. 44, No. 4, pp. 399-422, December 2008
Sheila Ellwood
University of Bristol
Date Posted: December 10, 2008
Accepted Paper Series
3 downloads

Incl. Electronic Paper Drafting and using of the Board Table within Company's Management Control
Proceedings of the 5th Biennial International Symposium SIMPEC 2004
Carmen Gabriela Sirbu
Danubius University, Romania
Date Posted: December 10, 2008
Accepted Paper Series
43 downloads

Incl. Electronic Paper FASB and IASB: Dependence Despite Independence
Virginia Law & Business Review, Vol. 3, p. 275, 2008
Andreas M. Fleckner
Max Planck Institute for Comparative and International Private Law
Date Posted: December 10, 2008
Last Revised: February 03, 2009
Accepted Paper Series
2637 downloads

Incl. Electronic Paper The Comprehensive Income Issue in Europe
Igor Goncharov and Allan Hodgson
WHU - Otto Beisheim School of Management and University of Queensland - Faculty of Business, Economics and Law
Date Posted: December 10, 2008
Last Revised: August 31, 2009
Working Paper Series
700 downloads

Incl. Electronic Paper The Manufacturing Cost - A Management Instrument at Firm Level
International Conference: "The Impact of European Integration on the National Economy", Babes - Bolyai University, 2005
Carmen Gabriela Sirbu
Danubius University, Romania
Date Posted: December 10, 2008
Accepted Paper Series
72 downloads

Incl. Electronic Paper The Effects of Executive Compensation Contracts and Auditor Effort on Pro Forma Reporting Decisions
Dirk E. Black , Ervin L. Black Sr., Theodore E. Christensen and James F. Waegelein
Duke University - Fuqua School of Business , Brigham Young University - Marriott School of Management , Brigham Young University - Marriott School of Management and Emporia State University - Department of Accounting, Computer Information Systems and Economics
Date Posted: December 08, 2008
Last Revised: April 24, 2011
Working Paper Series
240 downloads

Incl. Electronic Paper What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure
Accounting Review, Vol. 85, No. 4, pp. 1131-1162, July 2010
Linda Smith Bamber , John (Xuefeng) Jiang and Isabel Yanyan Wang
University of Georgia - J.M. Tull School of Accounting , Michigan State University and Michigan State University
Date Posted: December 08, 2008
Last Revised: October 21, 2010
Accepted Paper Series
678 downloads

Incl. Electronic Paper Do Investors Value a Firm's Commitment to Social Activities? The Moderating Role of Intangibles and the Impact of the Sarbanes-Oxley Act
Waymond Rodgers , Hiu Lam Choy and Andrés Guiral
University of California, Riverside , Drexel University and University of Alcala
Date Posted: December 07, 2008
Working Paper Series
369 downloads

Incl. Electronic Paper Research in Accounting for Income Taxes
John R. Graham , Jana Smith Raedy and Douglas A. Shackelford
Duke University - Fuqua School of Business , University of North Carolina at Chapel Hill and University of North Carolina at Chapel Hill
Date Posted: December 07, 2008
Last Revised: September 20, 2012
Working Paper Series
2316 downloads

Incl. Electronic Paper Earnings Quality in Ex-Post Failed Firms
Accounting and Business Research, Forthcoming
Juan Manuel García Lara , Beatriz Garcia Osma and Evi Neophytou
Universidad Carlos III de Madrid - Department of Business Administration , Universidad Autonoma de Madrid and Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: December 06, 2008
Accepted Paper Series
382 downloads

Incl. Electronic Paper Subcertification and Relationship Quality: Effects on Subordinate Effort
Thomas W. Vance
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: December 05, 2008
Last Revised: November 03, 2009
Working Paper Series
98 downloads

Incl. Electronic Paper The Auditor's Slippery Slope: The Ill Effects of Reputation
McCombs Research Paper Series No. ACC-04-08
Carlos Corona and Ramandeep S. Randhawa
Carnegie Mellon University and University of Southern California
Date Posted: December 04, 2008
Last Revised: August 19, 2010
Working Paper Series
231 downloads

The Impact of Earnings on the Pricing of Credit Default Swaps
Accounting Review, Forthcoming
Jeffrey L. Callen , Joshua Livnat and Dan Segal
University of Toronto - Rotman School of Management , New York University and Interdisciplinary Center (IDC) Herzliyah
Date Posted: December 03, 2008
Accepted Paper Series

Incl. Electronic Paper Corporate Governance in Transition Economies: A Comparative Study of Armenia, Azerbaijan and Georgia
Florida International University Chapman Graduate School of Business Working Paper
Robert W. McGee and Sanjoy Bose Sr.
Fayetteville State University and affiliation not provided to SSRN
Date Posted: December 03, 2008
Working Paper Series
245 downloads

Cost of Capital Effects and Changes in Growth Expectations Around U.S. Cross-Listings
Journal of Financial Economics, Vol. 93, No. 3, pp. 428-454, 2009
Luzi Hail and Christian Leuz
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Date Posted: December 03, 2008
Last Revised: November 20, 2011
Accepted Paper Series

Incl. Electronic Paper Earnings Management and Local vs. International Accounting Standards of European Public Firms
Wolfgang Aussenegg , Petra Inwinkl and Georg Thomas Schneider
Vienna University of Technology , Jonkoping University and University of Paderborn
Date Posted: December 03, 2008
Last Revised: June 01, 2009
Working Paper Series
881 downloads

Incl. Electronic Paper Accounting Earning, Book Value and Cash Flow in Equity Valuation: An Empirical Study on CNX NIFTY Companies
Santanu K. Ganguli
Institute of Management Technology, India
Date Posted: December 02, 2008
Last Revised: December 03, 2008
Working Paper Series
700 downloads

Entry into Emergent and Uncertain Product Markets: The Role of Associative Rhetoric
Academy of Management Journal, Vol. 51, No. 6, December 2008
Gwendolyn K. Lee and Srikanth Paruchuri
University of Florida - Warrington College of Business Administration and University of Florida
Date Posted: December 02, 2008
Accepted Paper Series

Restatements and Auditors' Reputational Costs
Hiu Lam Choy and Ferdinand A. Gul
Drexel University and Monash University Sunway Campus
Date Posted: December 02, 2008
Working Paper Series

Incl. Electronic Paper The Information Content of Implied Skewness and Kurtosis Changes Prior to Earnings Announcements for Stock and Option Returns
Dean Diavatopoulos , James S. Doran , Andy Fodor and David R. Peterson
Villanova University - Department of Finance , Florida State University - Department of Finance , Ohio University and Florida State University - Department of Finance
Date Posted: December 02, 2008
Working Paper Series
526 downloads

Incl. Electronic Paper Financial Reporting Reform and Organisational Change - Evidence from Australia's IFRS Adventure
MGSM Working Paper No. 2008-13
Tyrone M. Carlin and Nigel Finch
The University of Sydney Business School and The University of Sydney Business School
Date Posted: November 29, 2008
Working Paper Series
241 downloads

Incl. Electronic Paper Legitimizing GASB: Some Organizational Issues
Ehsan H. Feroz
University of Washington - Tacoma-Milgard School of Business
Date Posted: November 26, 2008
Last Revised: June 18, 2009
Working Paper Series
170 downloads

Predictability and the Earnings-Returns Relation
Journal of Financial Economics, Forthcoming
Gil Sadka and Ronnie Sadka
Columbia Business School - Accounting, Business Law & Taxation and Boston College - Carroll School of Management
Date Posted: November 26, 2008
Accepted Paper Series

Incl. Electronic Paper Accrual Quality, Realized Returns, and Expected Returns: The Importance of Controlling for Cash Flow Shocks
Maria Ogneva
University of Southern California - Marshall School of Business
Date Posted: November 25, 2008
Last Revised: August 10, 2012
Working Paper Series
922 downloads

Incl. Electronic Paper Allison's Models and the FASB Statements No's. 2, 5, 13, and 19
Journal of Business Finance and Accounting, Vol. 16, No. 1, pp. 119-130, Spring 1989
Jeffrey D. Cheshire and Ehsan H. Feroz
affiliation not provided to SSRN and University of Washington - Tacoma-Milgard School of Business
Date Posted: November 23, 2008
Last Revised: June 15, 2009
Accepted Paper Series
42 downloads

Incl. Electronic Paper Audit Standard Setting and Inspection for U.S. Public Companies: A Critical Assessment and Recommendations for Fundamental Change
Accounting Horizons, June 2009
Steven M. Glover , Douglas F. Prawitt and Mark H. Taylor
Brigham Young University , Brigham Young University and Case Western Reserve University - Department of Accountancy
Date Posted: November 23, 2008
Last Revised: April 03, 2012
Accepted Paper Series
461 downloads

Developing Countries' Views on Financial Reporting Standards for Small and Medium-Scale Enterprises (SMEs): The Case of Ghana
Samuel Nana Yaw Simpson
University of Ghana - Business School
Date Posted: November 23, 2008
Working Paper Series

Incl. Fee Electronic Paper Accounting Choices and Director Interlocks: A Social Network Approach to the Voluntary Expensing of Stock Option Grants
Journal of Business Finance & Accounting, Vol. 35, Nos. 9-10, pp. 1079-1102, November/December 2008
Eugene Kang and Brian R. Tan
Nanyang Technological University (NTU) - Nanyang Business School and affiliation not provided to SSRN
Date Posted: November 21, 2008
Accepted Paper Series
1 downloads

Incl. Electronic Paper Does Increased Audit Partner Tenure Reduce Audit Quality?
Journal of Accounting, Auditing and Finance, Vol. 23, No. 4, 2008
Jerry L. Turner , Theodore J. Mock and David Manry
TCU , University of Southern California and University of New Orleans
Date Posted: November 21, 2008
Accepted Paper Series
811 downloads

Incl. Electronic Paper IT Control Weakness and Company Financial Health
Manju Ahuja , Randy Kuhn and John M. Mueller
University of Louisville - Department of Computer Information Systems , University of South Florida - School of Accountancy and University of Louisville
Date Posted: November 21, 2008
Last Revised: August 05, 2012
Working Paper Series
360 downloads

Incl. Electronic Paper The Effects of Audit Partner Pre-Client and Client-Specific Experience on Audit Quality and on Perceptions of Audit Quality
Wuchun Chi , Linda A. Myers , Thomas C. Omer and Hong Xie
National Chengchi University (NCCU) - Department of Accounting , University of Arkansas , University of Nebraska-Lincoln and University of Kentucky - Von Allmen School of Accountancy
Date Posted: November 21, 2008
Last Revised: March 28, 2013
Working Paper Series
517 downloads

Incl. Electronic Paper Discriminability of Subjective Performance Measures and its Impact on Ratee Incentives
Tae Sik Ahn , Iny Hwang and Myung-In Kim
Seoul National University - College of Business Administration , Drexel University and Seoul National University - College of Business Administration
Date Posted: November 20, 2008
Working Paper Series
135 downloads

Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors
Accounting Review, Vol. 84, No. 3, pp. 623-658, May 2009
Sharon P. Katz
Columbia Business School - Accounting, Business Law & Taxation
Date Posted: November 20, 2008
Last Revised: July 27, 2011
Accepted Paper Series

Incl. Electronic Paper Fishy Gifts: Bribing with Shame and Guilt
David Ong
Peking University - HSBC Business School
Date Posted: November 20, 2008
Last Revised: April 27, 2013
Working Paper Series
74 downloads

Incl. Electronic Paper Should Merger Accounting be Reconsidered?: A Discussion Based on the Chinese Approach to Accounting for Business Combinations
Università degli Studi di Brescia Working Paper No. 91,
C. Richard Baker , Yuri Biondi and Qiusheng Zhang
Adelphi University - School of Business , French National Center for Scientific Research (CNRS) and School of Economics and Management, Beijing Jiaotong University
Date Posted: November 19, 2008
Last Revised: December 05, 2012
Accepted Paper Series
545 downloads

Incl. Electronic Paper The Impact of Adopting IASs on the Jordanian Environment: The Perspective of Accountants, Auditors and Academicians 'An Exploratory Study'
International Conference on Business Globalization: Challenges and Opportunities in the 21st Centry
Dr. Malek Alsharairi and Riyadh Jasim Al-Abdullah
German Jordanian University (GJU) and affiliation not provided to SSRN
Date Posted: November 19, 2008
Working Paper Series
127 downloads

Incl. Electronic Paper The Relation Between Voluntary Disclosure and Financial Reporting: Evidence from Synthetic Leases
Chicago Booth Research Paper No. 08-23
Sarah L. C. Zechman
University of Chicago - Booth School of Business
Date Posted: November 19, 2008
Last Revised: January 20, 2010
Working Paper Series
795 downloads

What Determine Financial Analysts' Career Outcomes During Mergers?
Journal of Accounting and Economics, Forthcoming
Joanna Shuang Wu and Amy Y. Zang
Simon School of Business, University of Rochester and Hong Kong University of Science & Technology - School of Business and Management
Date Posted: November 19, 2008
Accepted Paper Series

On the Market Reaction to Revenue and Earnings Surprises
Journal of Business Finance & Accounting, forthcoming.
Itay Kama
Tel Aviv University - Faculty of Management
Date Posted: November 18, 2008
Accepted Paper Series

Incl. Electronic Paper The Economic Determinants of Conditional Conservatism
Juan Manuel García Lara , Beatriz Garcia Osma and Fernando Penalva
Universidad Carlos III de Madrid - Department of Business Administration , Universidad Autonoma de Madrid and IESE Business School - University of Navarra
Date Posted: November 18, 2008
Working Paper Series
333 downloads

Incl. Electronic Paper Hedge Funds, Systemic Risk, and the Financial Crisis of 2007-2008: Written Testimony for the House Oversight Committee Hearing on Hedge Funds
Andrew W. Lo
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: November 17, 2008
Working Paper Series
8410 downloads


 

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