Social Science Research Network
QuickSearch SSRN eLibrary

Search Within Results




Feedback to SSRN

SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 577,356
Full Text Papers: 478,473
Authors: 267,276
Papers Received in
  Last 12 months:
63,445

Paper Downloads:
To date: 80,712,269
Last 12 months: 10,242,206
Last 30 days: 968,519

CiteReader:  What's this?
Papers with
  Resolved
  References:
275,883
Total References: 9,075,334
Papers with Cites: 245,696
Total Citation
  Links:
6,012,646
Papers with
  Resolved
  Footnotes:
94,592
Total Footnotes: 9,191,436


SSRN eLibrary Search Results
JEL Code: M4
6,059,471 Total downloads
Showing Papers 3,621 - 3,670 of 14,768
Sort By
1 2 3 4 ... 296 | Next >
   


Incl. Electronic Paper Debt Maturity Structure and Accounting Conservatism
Journal of Business Finance and Accounting, Forthcoming
Inder K. Khurana and Changjiang (John) Wang
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Florida International University (FIU) - School of Accounting
Date Posted: November 24, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Pesquisadores Que Publicam Em Periódicos Internacionais! Qual É a Formação Acadêmica? Há Quanto Tempo Se Formaram? De Quais Países Trouxeram Seus Títulos? Aqui, Neste Artigo! (Researchers Publishing in International Journals! What is Their Educational Background? How Long Ago Have They Graduated? From What Countries Brought Their Titles? Here, in this Paper!)
Sandro Vieira Soares
University of Sao Paulo (USP) - Department of Accounting and Control
Date Posted: November 24, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Tax-Minded Executives and Corporate Tax Strategies: Evidence from the 2013 Tax Hikes
Gerardo Perez Cavazos and Andreya Marie Silva
University of Chicago - Booth School of Business and Independent
Date Posted: November 24, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper IRS Attention
Zahn Bozanic , Jeffrey L. Hoopes , Jacob R. Thornock and Braden Williams
Ohio State University (OSU) - Department of Accounting & Management Information Systems , Ohio State University (OSU) - Department of Accounting & Management Information Systems , University of Washington - Michael G. Foster School of Business and University of Washington - Foster School of Business
Date Posted: November 23, 2014
Working Paper Series
8 downloads

The Role of Labor and Transaction Costs in the Success of Manufacturing Offshore: Evidence from Mexico's Maquiladora Industry
Leslie Eldenburg , Richard A. Price III and Francisco J. Román
University of Arizona , Utah State University - Huntsman School of Business and George Mason University
Date Posted: November 23, 2014
Working Paper Series

Incl. Electronic Paper The Role of Labor and Transaction Costs in the Success of Manufacturing Offshore: Evidence from Mexico's Maquiladora Industry
Leslie Eldenburg , Richard A. Price III and Francisco J. Román
University of Arizona , Utah State University - Huntsman School of Business and George Mason University
Date Posted: November 23, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Directors’ and Officers’ Liability Insurance and Tax Aggressiveness
Tao Zeng
Wilfrid Laurier University - School of Business and Economics
Date Posted: November 22, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Using Dupont Analysis in the UK Market: A Quantile Regression Approach
Panagiotis Loukopoulos , Costas Siriopoulos and Spyridon Kariofyllas
University of Patras- Department of Business Administration , University of Patras - Business Administration and University of Patras - Business Administration
Date Posted: November 22, 2014
Working Paper Series
23 downloads

Incl. Electronic Paper Упущенная Выгода При Отказе Покупателя От Части Закупок По Контракту: Счетоводство (Loss of Profits in Case of Failure of the Buyer of the Procurement Contract: Accounting)
Economic Strategies, Forthcoming
Andrey Alekseevich Mitskevitch
Russian Presidential Academy of National Economy and Public Administration (RANEPA) - SHFM Graduate School of Finance and Management, RANHiGS
Date Posted: November 22, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Forschungs- und Entwicklungskosten nach neuem Rechnungslegungsrecht - Sind diese Kosten als Aufwände oder als Aktiven zu erfassen? (Accounting for Research and Development Costs Under the New Swiss Accounting Code - To Capitalize or to Expense?)
Aktuelle Juristische Praxis, Vol. 22, pp. 1639-1652, 2013
Lukas Mueller and Markus Muehlemann
University of Zurich - Rechtswissenschaftliches Institut (School of Law) and University of St. Gallen
Date Posted: November 22, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Impact of Group Audit Arrangements on Audit Quality and Pricing
Elizabeth Carson , Roger Simnett , Greg Trompeter and Ann Vanstraelen
University of New South Wales , UNSW Australia Business School, School of Accounting , University of Central Florida and Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Date Posted: November 21, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Research in Forensic Accounting - What Matters?
Journal of Theoretical Accounting Research, 10(1), 40-70, 2014
Wm. Dennis Huber and James A. DiGabriele
Capella University and Montclair State University
Date Posted: November 21, 2014
Accepted Paper Series
35 downloads

Incl. Electronic Paper Bentham's Panopticon and Real Effects of Voluntary Disclosure
Michael Ebert and Georg Thomas Schneider
University of Mannheim - Chair of Business Administration and Accounting and University of Paderborn
Date Posted: November 21, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper The Contribution of Skandia Navigator in Intangibles Measurements
Marsel Sulanjaku
University of Aleksander, Xhuvani
Date Posted: November 20, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper A Cross-Cultural Initiative in University Second Year Accounting
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: November 20, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper The Relation between Managerial Ability and Audit Fees and Going Concern Opinions
Auditing: A Journal of Practice & Theory, Forthcoming
Gopal V. Krishnan and Changjiang (John) Wang
American University and Florida International University (FIU) - School of Accounting
Date Posted: November 19, 2014
Accepted Paper Series
16 downloads

Incl. Electronic Paper When Do Subjective Nonfinancial Performance Measures Reduce Long-Term Investments?
Jonathan C. Glover and Wei Li
Carnegie Mellon University - David A. Tepper School of Business and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: November 19, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper The Users’ Primacy Principle in the European Accounting Directive: An Analysis of the Standard-Setting Process
Paper presented at the 12th World Congress of Accounting Educators and Researchers, November 13-15, 2014 – Florence, Italy,
Alberto Quagli , Paola Ramassa and Gabriele D'Alauro
Università degli Studi di Genova , Università degli Studi di Genova and University of Rome II
Date Posted: November 19, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance
Andrei Filip , Thomas Jeanjean and Luc Paugam
ESSEC Business School , ESSEC Business School and ESSEC Business School
Date Posted: November 19, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper Christmas Economics - A Sleigh Ride
Laura Birg
University of Goettingen (Gottingen)
Date Posted: November 19, 2014
Working Paper Series
50 downloads

Incl. Fee Electronic Paper Radio Frequency (Un)Identification: Results from a Proof-of-Concept Trial of the Use of RFID Technology to Measure Microenterprise Turnover in Sri Lanka
CEPR Discussion Paper No. DP10225
Suresh de Mel , Dammika Herath , David McKenzie and Yuvraj Pathak
University of Peradeniya , Kandy Consulting Group , World Bank - Development Research Group (DECRG) and World Bank
Date Posted: November 17, 2014
Working Paper Series

Incl. Electronic Paper Analyst Reputation, Communication and Information Acquisition
Xiaojing Meng
New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: November 17, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper Tracing the Future of Reporting in the Public Sector: Introducing Integrated Popular Reporting
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, 2014
Working Paper Series
14 downloads

Incl. Electronic Paper Thoughts on Financial Accounting and the Banking Industry
Forthcoming in Journal of Accounting and Economics
Robert M. Bushman
University of North Carolina Kenan-Flagler Business School
Date Posted: November 16, 2014
Working Paper Series
64 downloads

Incl. Electronic Paper Reimagining the Design in the Middle Earth: From Design Driven Innovation to Design Boosted Cultural Heritage
Department of Management, Università Ca' Foscari Venezia Working Paper No. 2014/24,
Monica Calcagno and Erika Cavriani
Ca Foscari University of Venice and Ca Foscari University of Venice - Department of Management
Date Posted: November 16, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper The Way Forward on Professional Skepticism: Conceptualizing Professional Skepticism as an Attitude
Christine J. Nolder and Kathryn Kadous
Suffolk University and Emory University - Goizueta Business School
Date Posted: November 16, 2014
Working Paper Series
15 downloads

Masculinity, Testosterone, and Financial Misreporting
Journal of Accounting Research, Vol. 52, No. 5, 2014
Yuping Jia , Laurence van Lent and Yachang Zeng
Frankfurt School of Finance and Management , Tilburg University - CentER for Economic Research and Dept. of Accounting and Tilburg University - Department of Accounting & Accountancy
Date Posted: November 16, 2014
Accepted Paper Series

Debtholders’ Demand for Conservatism: Evidence from Changes in Directors’ Fiduciary Duties
Journal of Accounting Research, Vol. 52, No. 5, 2014
Jagadison K. Aier , Long Chen and Mikhail Pevzner
George Mason University - School of Management , George Mason University - School of Business and University of Baltimore - Merrick School of Business
Date Posted: November 16, 2014
Accepted Paper Series

Trust and Financial Reporting Quality
Journal of Accounting Research, Vol. 52, No. 5, 2014
Jace Garrett , Rani Hoitash and Douglas F. Prawitt
Bentley University - Department of Accountancy , Bentley University - Department of Accountancy and Brigham Young University
Date Posted: November 16, 2014
Accepted Paper Series

Why Do Countries Mandate Accrual Accounting for Tax Purposes?
Journal of Accounting Research, Vol. 52, No. 5, 2014
Igor Goncharov and Martin Jacob
Lancaster University - Department of Accounting and Finance and WHU - Otto Beisheim School of Management
Date Posted: November 16, 2014
Accepted Paper Series

Socio-Economic Impacts of IFRS on Wider Stakeholders in India - At the Request of Minister of Corporate Affairs, Government of India
Government Report - Ministry of Corporate Affairs, Government of India (2010)
Tomo Suzuki
Oxford University, SAID Business School
Date Posted: November 15, 2014
Accepted Paper Series

A History of Japanese Accounting Reforms as a Microfoundation of the Democratic Socio-Economy: Accountics Part II
Accounting, Organizations and Society, Vol. 32, No. 6, 2007
Tomo Suzuki
Oxford University, SAID Business School
Date Posted: November 15, 2014
Accepted Paper Series

The Balanced Scorecard as a Strategy Evaluation Tool: The Effect of Motivated Reasoning and Dissent on Information Search and Strategy Evaluation Decision
Tota Panggabean
Simon Fraser University (SFU) - Beedie School of Business
Date Posted: November 15, 2014
Working Paper Series

The Accounting Figuration of Business Statistics as a Foundation for the Spread of Economic Ideas
Tomo Suzuki
Oxford University, SAID Business School
Date Posted: November 15, 2014
Working Paper Series

Incl. Electronic Paper Review of the Implementation Status of Corporate Governance Disclosure: Case of the GCC Countries
United Nations Conference on Trade and Development, Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, 30th Session, 6-8 November 2013, Palais des Nations, Geneva
Nermeen F. Shehata
The American University in Cairo
Date Posted: November 15, 2014
Last Revised: November 18, 2014
Accepted Paper Series
18 downloads

The Epistemology of Macroeconomic Reality: The Keynesian Revolution from an Accounting Point of View
Accounting, Organizations and Society, Vol. 28, No. 5, 2003
Tomo Suzuki
Oxford University, SAID Business School
Date Posted: November 15, 2014
Accepted Paper Series

Incl. Electronic Paper The Value and Credit Relevance of Multiemployer Pension Plan Obligations
Ting Chen , Xiumin Martin , Christina A. Mashruwala and Shamin Mashruwala
CUNY Baruch College , Washington University in Saint Louis - Olin School of Business , University of Alberta - Department of Accounting, Operations & Information Systems and University of Alberta
Date Posted: November 14, 2014
Last Revised: November 15, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper Are Taxes a Determinant Factor in Earnings Management Behavior? Empirical Results from Brazilian Insurance Market
Eduardo Flores , Joelson Oliveira Sampaio and George George Willrich
University of Sao Paulo (USP) , University of Sao Paulo (USP) - Department of Economics and Mackenzie Presbyterian University
Date Posted: November 13, 2014
Working Paper Series
20 downloads

The Economic Effects of Financial Derivatives on Corporate Tax Avoidance
Journal of Accounting & Economics (JAE), Forthcoming
Michael P. Donohoe
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: November 12, 2014
Accepted Paper Series

Incl. Electronic Paper Does It Really Make Sense Share Audits Companies between Big Four and Their Smaller Counterparts Like a Control Variable in Earnings Management for Brazilian Capital Market?
Eduardo Flores , Joelson Oliveira Sampaio , Fernando Chiqueto da Silva and Nelson Carvalho
University of Sao Paulo (USP) , University of Sao Paulo (USP) - Department of Economics , University of Sao Paulo (USP) and FEA-USP
Date Posted: November 12, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Does Increased Board Independence Reduce Earnings Management? Evidence from Recent Regulatory Reforms
Review of Accounting Studies, Forthcoming
Xia Chen , Qiang Cheng and Xin Wang
Singapore Management University , Singapore Management University and University of Hong Kong - School of Business
Date Posted: November 12, 2014
Accepted Paper Series
41 downloads

Incl. Electronic Paper Forensic Accounting in a Constitutional Parliamentary Democracy: The Case of Ireland
Journal of Forensic and Investigative Accounting, 6(3): 62-97.
Niamh M. Brennan
University College Dublin
Date Posted: November 12, 2014
Accepted Paper Series
31 downloads

Incl. Electronic Paper The Geography of REIT Audit Service Investments
Ran Lu-Andrews and Yin Yu-Thompson
University of Connecticut and Oakland University
Date Posted: November 12, 2014
Last Revised: November 14, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper Forensic Accounting: An Anglo-American Comparison – Forensic Accounting in the U.S.A.
Journal of Forensic & Investigative Accounting, Vol. 6, Issue 3, Special International Issue, 2014, pp. 154-170.
Wm. Dennis Huber
Capella University
Date Posted: November 12, 2014
Accepted Paper Series
44 downloads

Audit Report Restrictions in Debt Covenants
Contemporary Accounting Research, Forthcoming
Krishnagopal Menon and David D. Williams
Boston University - Department of Accounting and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: November 12, 2014
Accepted Paper Series

Incl. Electronic Paper Differences in Stock Price Sensitivity to Accounting Information: An Empirical Study of Select Sectors in BSE SENSEX
Kameshwar Rao V.S. Modekurti and Lubza Nihar K
Gandhi Institute of Technology and Management (GITAM) - GITAM School of International Business and Gandhi Institute of Technology and Management (GITAM), GITAM School of International Business
Date Posted: November 11, 2014
Working Paper Series
19 downloads

Incl. Electronic Paper Management Accounting Practices in Egypt and China: A Comparative Study
Journal of Accounting, Ethics and Public Policy, Vol. 13, No. 4, 2012
Sherine Farouk Abdel Al and Professor Sanjoy Bose
Abu Dhabi University and Abu Dhabi University
Date Posted: November 11, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper Loan Loss Accounting Rules across the Globe: What do we Know?
Christian Domikowsky
University of Muenster - Finance Center Muenster
Date Posted: November 11, 2014
Working Paper Series
23 downloads

Harmonising European Public Sector Accounting Standards (EPSAS): Issues and Perspectives for Europe's Economy and Society
Accounting, Economics and Law: A Convivium. Volume 4, Issue 3, Pages 165-178. DOI: 10.1515/ael-2014-0015, October 2014
Yuri Biondi
French National Center for Scientific Research (CNRS)
Date Posted: November 10, 2014
Accepted Paper Series

Incl. Electronic Paper An Updated Analysis of Enforcement Actions Against Engagement Quality Reviewers
Mike Kraussman and William F. Messier Jr.
University of Nevada, Las Vegas and University of Nevada, Las Vegas - Department of Accounting
Date Posted: November 10, 2014
Working Paper Series
12 downloads


 

1 2 3 4 ... 296 | Next >
   


 

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo8 in 7.297 seconds