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SSRN eLibrary Statistics:

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Abstracts: 484,272
Full Text Papers: 393,643
Authors: 226,678
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  Last 12 months: 		68,942

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Last 12 months: 11,175,672
Last 30 days: 1,053,329

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  References: 		238,981
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  Footnotes: 		77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M41
4,278,439 Total downloads
Showing Papers 361 - 410 of 9,388
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Incl. Electronic Paper Importing Accounting Quality: The Case of Foreign Reverse Mergers
Dan Givoly , Carla Hayn and Ben Lourie
Pennsylvania State University - Mary Jean and Frank P. Smeal College of Business Administration , University of California at Los Angeles and University of California, Los Angeles (UCLA) - Accounting Area
Date Posted: December 03, 2012
Working Paper Series
148 downloads

Incl. Electronic Paper The Implementation of Internal Auditing in Greece
 Georgios K. Kontogeorgis and John Filos
Panteion University of Athens - Department of Public Administration and affiliation not provided to SSRN
Date Posted: December 02, 2012
Working Paper Series
102 downloads

Incl. Electronic Paper IFRS and Accounting Quality: The Impact of Enforcement
 Nelunika Samarasekera , Millicent Chang and Ann Tarca
Western Australia Department of Treasury , University of Western Australia and University of Western Australia
Date Posted: November 30, 2012
Working Paper Series
203 downloads

Incl. Electronic Paper Litigation Risk and Agency Costs: Evidence from Nevada Corporate Law
 Dain C. Donelson and Christopher G. Yust
University of Texas at Austin - McCombs School of Business and University of Texas at Austin - McCombs School of Business
Date Posted: November 30, 2012
Last Revised: March 08, 2013
Working Paper Series
73 downloads

Incl. Electronic Paper Transparency and Financing Choices of Family Firms
Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
 Tai-Yuan Chen , Sudipto Dasgupta and Yangxin Yu
Hong Kong University of Science & Technology (HKUST) - School of Business and Management , Hong Kong University of Science & Technology (HKUST) - Department of Finance and Australian National University
Date Posted: November 29, 2012
Accepted Paper Series
93 downloads

Incl. Electronic Paper Open-Book Accounting and Accounting Information Systems in Cooperative Relationships
D’Atri A., Ferrara M., George J.F. e Spagnoletti P. (edited by), Information Technology and Innovation Trends in Organizations, ITAIS: The Italian Association for Information Systems, Springer Physica-Verlag, Berlin, Heidelberg, ISBN: 978-3-7908-2631-9,
Alessandro Scaletti and Sabrina Pisano
Parthenope University and Parthenope University
Date Posted: November 29, 2012
Last Revised: December 03, 2012
Accepted Paper Series
181 downloads

Incl. Electronic Paper Determinants of Internet-Based Performance Reporting Released by Italian Local Government Authorities
Mancini D., Vaassen E., Dameri R.P. (edited by), Accounting Information Systems for Decision Making, Vol. 3 of Springer Series: Lecture Notes in Information Systems and Organisation, Springer Physica-Verlag, Berlin, Heidelberg, ISBN: 978-3-642-35760-2
 Luigi Lepore and Sabrina Pisano
Parthenope University - Department of Accounting and Management and Parthenope University
Date Posted: November 29, 2012
Accepted Paper Series
26 downloads

The Effect of Analysts' Cash Flow Forecasts on the Cost of Equity Capital
 Sung Hwan Jung
Korea University Business School (KUBS)
Date Posted: November 29, 2012
Working Paper Series

Incl. Electronic Paper Spreading the Word: Capital Market Consequences of Management Earnings Guidance Dissemination Through the Business Press
 Brady J. Twedt
Indiana University - Kelley School of Business
Date Posted: November 29, 2012
Last Revised: May 11, 2013
Working Paper Series
90 downloads

The Impact of Voluntary Audits and Governance Characteristics on Accounting Errors in Private Companies
Journal of Accounting and Public Policy, 2013, 2012 JAPP/LSE Accounting and Corporate Governance Conference
 Mark A. Clatworthy and Michael J. Peel
Cardiff Business School and Cardiff University - Cardiff Business School
Date Posted: November 28, 2012
Accepted Paper Series

Incl. Electronic Paper Segment Reporting in the UK
 Mark Aleksanyan and Jo Danbolt
University of Glasgow - Adam Smith Business School and University of Edinburgh Business School
Date Posted: November 28, 2012
Working Paper Series
129 downloads

Incl. Electronic Paper The Usefulness of Income Tax Disclosures Under IFRS versus U.S. GAAP for Predicting Changes in Future Earnings and Cash Flows
 T. J. Atwood , Ying Cao , Michael S. Drake and Linda A. Myers
Florida State University , Chinese University of Hong Kong (CUHK) - School of Accountancy , Brigham Young University - Marriott School and University of Arkansas
Date Posted: November 27, 2012
Working Paper Series
80 downloads

Incl. Electronic Paper Analysts' Demand for Fair Value-Related Information: Evidence from Conference Calls of International Banks
 Jannis Bischof , Holger Daske and Christoph J. Sextroh
University of Mannheim , University of Mannheim and University of Mannheim
Date Posted: November 27, 2012
Last Revised: May 14, 2013
Working Paper Series
96 downloads

Rotten Apples and Sterling Examples: Moral Reasoning and Peer Influences on Honesty in Managerial Reporting
 Steven J. Huddart and Hong Qu
Pennsylvania State University, University Park - Department of Accounting and Pennsylvania State University
Date Posted: November 26, 2012
Working Paper Series

Incl. Electronic Paper Modeling Corporate Tax Risk: Evidence from Portugal
 João Batista Pereira , António Cerqueira and Elísio Brandão
affiliation not provided to SSRN , University of Porto - Faculty of Economics and University of Porto - Faculty of Economics
Date Posted: November 25, 2012
Working Paper Series
25 downloads

Incl. Electronic Paper Determinants of Working Capital Management
 Elena Archavli , Costas Siriopoulos and Stavros Arvanitis
Technological Educational Institute (TEI) of Crete - Department of Accounting , University of Patras - Business Administration and Technological Educational Institute (TEI) of Crete
Date Posted: November 24, 2012
Working Paper Series
241 downloads

Incl. Electronic Paper Financial Characteristics of Companies Audited by Large Audit Firms
ICESAL - 9th International Conference on Enterprise Systems, Accounting and Logistics, Research Development Session Abstracts, Chania, Crete, Greece, 3-5 June 2012, pp. 12
 Marinos Mastorakis , Costas Siriopoulos and Stavros Arvanitis
Technological Educational Institute (TEI) of Crete - Department of Accounting , University of Patras - Business Administration and Technological Educational Institute (TEI) of Crete
Date Posted: November 24, 2012
Last Revised: April 29, 2013
Accepted Paper Series
149 downloads

Incl. Electronic Paper Occupy the System! Societal Constitutionalism and Transnational Corporate Accounting
ZenTra Working Paper in Transnational Studies No. 08/2012
 Moritz Renner
University of Bremen - Faculty of Law
Date Posted: November 23, 2012
Working Paper Series
49 downloads

Incl. Electronic Paper Effective Tax Rate in Portugal: Determinants and Financial Reporting Impact
 Ana Gabriela Costa , F. Vitorino Martins and Elísio Brandão
University of Porto - Faculty of Economics , Moderna University of Porto - CEMPRE, Faculdade de Economia and University of Porto - Faculty of Economics
Date Posted: November 23, 2012
Last Revised: November 27, 2012
Working Paper Series
38 downloads

Incl. Electronic Paper Framework of Environmental Management Accounting: An Overview
 Mr. Md. Kamruzzaman
Green University of Bangladesh, Business School
Date Posted: November 23, 2012
Last Revised: November 26, 2012
Working Paper Series
428 downloads

Incl. Electronic Paper ‘Is Residual Income Model (RIM) Really Superior to Dividend Discount Model (DDM)?’ – A Misconception
IOSR Journal of Business and Management (IOSR-JBM), Volume 5, Issue 6 (Nov. -Dec.), Page 36-44 , ISSN: 2278-487X. DOI: 10.9790/487X-0563644, 2012
Mohammad Ali Tareq
Shiga University - Department of Economics
Date Posted: November 22, 2012
Last Revised: May 05, 2013
Accepted Paper Series
67 downloads

Incl. Electronic Paper Interim Financial Reporting in Malawi
 Brian Phiri Kampanje
Blantyre International University
Date Posted: November 21, 2012
Working Paper Series
24 downloads

Incl. Electronic Paper The Negative Spillover Effects of CEO Turnovers: Evidence from Firm-Supplier Relationships
 Vincent Intintoli , Matthew A. Serfling and Sarah Shaikh
Southern Illinois University at Carbondale , University of Arizona - Eller College of Management and University of Arizona - Department of Accounting
Date Posted: November 21, 2012
Last Revised: March 15, 2013
Working Paper Series
55 downloads

Incl. Electronic Paper Auditor Quality and Litigation Loss Contingency Disclosures
Rotman School of Management Working Paper No. 2179148
 Feng Chen , Yu Hou , Gordon D. Richardson and Minlei Ye
University of Toronto - Rotman School of Management , University of Toronto - Rotman School of Management , University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: November 21, 2012
Last Revised: April 26, 2013
Working Paper Series
103 downloads

Incl. Electronic Paper Earnings Management and Goodwill Accounting: Implications on Dividend Policy in Italian Listed Companies
 Tiziano Onesti and Mauro Romano
University of Rome III - Department of Economics and University of Foggia
Date Posted: November 21, 2012
Working Paper Series
366 downloads

Incl. Electronic Paper Accounting Coattails: The Perceived Earnings Quality Correlation between Comparable Firms
 Samuel T. Tan
National University of Singapore
Date Posted: November 21, 2012
Last Revised: February 10, 2013
Working Paper Series
36 downloads

Incl. Electronic Paper Bank Loan Spread and Private Information: Pending Approval Patents
 Marlene Plumlee , Yuan Xie , Meng Yan and Jeff Jiewei Yu
University of Utah - School of Accounting , Fordham University , Fordham University Schools of Business and Southern Methodist University - Cox School of Business
Date Posted: November 20, 2012
Working Paper Series
59 downloads

Incl. Electronic Paper Bias and Efficiency: A Comparison of Analyst Forecasts and Management Forecasts
 Urooj Khan , Oded Rozenbaum and Gil Sadka
Columbia Business School - Accounting, Business Law & Taxation , Columbia Business School - Accounting, Business Law & Taxation and Columbia Business School - Accounting, Business Law & Taxation
Date Posted: November 20, 2012
Last Revised: February 24, 2013
Working Paper Series
149 downloads

Incl. Electronic Paper The Quality of Street Cash Flow from Operations
 Nerissa C. Brown and Theodore E. Christensen
Georgia State University - J. Mack Robinson College of Business and Brigham Young University - Marriott School of Management
Date Posted: November 20, 2012
Working Paper Series
102 downloads

The Endogeneity of Executive Compensation and its Impact on Management Discretionary Behavior Over Financial Reporting
25th Australasian Finance and Banking Conference 2012
 Lan Sun and Martin Hovey
University of New England (Australia) - School of Business Economics and Public Policy and UNE Business School
Date Posted: November 19, 2012
Working Paper Series

Incl. Electronic Paper The Cyclical Effects of Accounting Rules on Basel III Liquidity Regulation
 Guoxiang Song
University of Greenwich - Accounting and Finance
Date Posted: November 17, 2012
Last Revised: March 13, 2013
Working Paper Series
78 downloads

Incl. Fee Electronic Paper Strategic Conservative Earnings Management of Technology Firms: Evidence from the IPO Market
Financial Markets, Institutions & Instruments, Vol. 21, Issue 5, pp. 261-293, 2012
 Bill Francis , Mingming Zhou and Iftekhar Hasan
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology , University of Colorado at Colorado Springs - College of Business and Fordham University
Date Posted: November 17, 2012
Accepted Paper Series

Stock Option Grant Vesting Terms: Economic and Financial Reporting Determinants
Review of Accounting Studies, Forthcoming
 Brian D. Cadman , Tjomme O. Rusticus and Jayanthi Sunder
University of Utah - David Eccles School of Business , Northwestern University - Kellogg School of Management and University of Arizona - Eller College of Management
Date Posted: November 17, 2012
Accepted Paper Series

Incl. Electronic Paper Do Analysts Matter for Governance? Evidence from Natural Experiments
 Tao Chen , Jarrad Harford and Chen Lin
Chinese University of Hong Kong (CUHK) - Department of Finance , University of Washington and Chinese University of Hong Kong (CUHK) - Department of Finance
Date Posted: November 16, 2012
Last Revised: April 17, 2013
Working Paper Series
196 downloads

Reporting Performance Information in the Public Sector: The Moral from the (Non) Application of Program Budgeting in Greece
 Sandra Cohen and Sotiris Karatzimas
Athens University of Economics and Business - Department of Business Administration and Athens University of Economics and Business - Department of Business Administration
Date Posted: November 16, 2012
Last Revised: April 09, 2013
Working Paper Series

Incl. Electronic Paper Establishing a System of Accounting Standards: A Case Study of Macau
Proceedings of 19th International Business Research Conference 2012
 Ratnam Alagiah and Tan Cheng LOK
affiliation not provided to SSRN and University of South Australia
Date Posted: November 16, 2012
Working Paper Series
71 downloads

Incl. Electronic Paper The Impact of Financial, Non-Financial, and Corporate Governance Attributes on the Practice of Global Reporting Initiative (GRI) Based Environmental Disclosure
Gadjah Mada International Journal of Business Vol. 13, No. 2, pp. 143-159, May-August 2011
 Frendy Frendy and Indra Wijaya Kusuma
Universitas Gadjah Mada (UGM) - Faculty of Economics and Business (FEB) and affiliation not provided to SSRN
Date Posted: November 15, 2012
Accepted Paper Series
62 downloads

Incl. Electronic Paper Awqaf Accounting and Reporting for Accountability: A Case Study of Awqaf S
Proceedings of 19th International Business Research Conference, 2012
Hisham Yaacob , Saerah Hj Petra , Wardah Azimah Sumardi and Hairul Suhaimi Nahar
University of Brunei Darussalam , University of Brunei Darussalam , University of Brunei Darussalam and Universiti Sains Malaysia (USM) - School of Management
Date Posted: November 14, 2012
Working Paper Series
92 downloads

Incl. Electronic Paper Overpaid Acquisitions and Goodwill Impairment Losses – Evidence from the US
 Maria Elena Olante
Catholic University of the Sacred Heart of Milan
Date Posted: November 14, 2012
Working Paper Series
75 downloads

Incl. Electronic Paper Methodology for Measuring Financial Stability in Countries
Proceedings of 19th International Business Research Conference 2012
 Jose Gerardo de la Vega Meneses
affiliation not provided to SSRN
Date Posted: November 13, 2012
Working Paper Series
24 downloads

Incl. Electronic Paper Methodology for Measuring Financial Stability in Countries
Proceedings of 19th International Business Research Conference 2012
 Jose Gerardo de la Vega Meneses
affiliation not provided to SSRN
Date Posted: November 13, 2012
Working Paper Series
25 downloads

Board Monitoring and Earnings Management
Proceedings of 19th International Business Research Conference 2012
Jinghui Liu
Southern Cross University
Date Posted: November 12, 2012
Last Revised: November 18, 2012
Working Paper Series

Incl. Electronic Paper Effects of Dividend Ratios and Other Fundamentals on Forward P/Es - Some Evidences from a Worldwide Cross-Sectional Multivariate Analysis
Proceedings of 19th International Business Research Conference 2012
 Marco Taliento
University of Foggia
Date Posted: November 12, 2012
Working Paper Series
81 downloads

Incl. Electronic Paper Measuring the Spread of Budget Slack
 Peter Dehong Wang and Jianbo Song
Renmin University of China - School of Business and affiliation not provided to SSRN
Date Posted: November 12, 2012
Working Paper Series
36 downloads

Incl. Electronic Paper Is Budget Slack Immoral?
 Peter Dehong Wang and Jianbo Song
Renmin University of China - School of Business and affiliation not provided to SSRN
Date Posted: November 12, 2012
Working Paper Series
35 downloads

Incl. Electronic Paper Budget Slack of Responsibility Centers: A New Approach of Evaluation
 Peter Dehong Wang and Jianbo Song
Renmin University of China - School of Business and affiliation not provided to SSRN
Date Posted: November 12, 2012
Working Paper Series
55 downloads

Incl. Electronic Paper Divisional Budgetary Study under Internal Transfer System
Annual Meeting 2012 (AM2012) of American Accounting Association (AAA) at Washington DC, August 7, 2012
 Jianbo Song and Peter Dehong Wang
affiliation not provided to SSRN and Renmin University of China - School of Business
Date Posted: November 12, 2012
Accepted Paper Series
25 downloads

Incl. Electronic Paper Middle Management's Performance Metrics under Internal Transfer System
Annual Meeting 2012 (AM2012) of American Accounting Association (AAA) at Washington DC
 Peter Dehong Wang and Fusheng Yu
Renmin University of China - School of Business and affiliation not provided to SSRN
Date Posted: November 12, 2012
Accepted Paper Series
24 downloads

Incl. Electronic Paper Budget Slack, Operation Efficiency and Transfer Value
 Peter Dehong Wang and Jianbo Song
Renmin University of China - School of Business and affiliation not provided to SSRN
Date Posted: November 11, 2012
Working Paper Series
31 downloads

Incl. Electronic Paper Investors’ Demand for Sell-Side Research: SEC Filings, Media Coverage, and Market Factors
 Alastair Lawrence , James Ryans and Yuan Sun
University of California, Berkeley - Haas School of Business , University of California, Berkeley - Haas School of Business and University of California, Berkeley - Haas School of Business
Date Posted: November 11, 2012
Last Revised: April 26, 2013
Working Paper Series
92 downloads


 

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