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SSRN eLibrary Statistics:

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Abstracts: 489,050
Full Text Papers: 397,938
Authors: 228,554
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  Last 12 months: 		69,482

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Last 12 months: 11,211,022
Last 30 days: 825,416

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SSRN eLibrary Search Results
JEL Code: M4
5,333,657 Total downloads
Showing Papers 3,681 - 3,730 of 13,131
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A Comparative Analysis of Financial Reporting in Nigeria and the UK
John N. Egbebu
affiliation not provided to SSRN
Date Posted: February 04, 2010
Working Paper Series

Overhead Cost Allocation Changes in a Transfer Pricing Tax Compliant Multinational Enterprise
Management Accounting Research, Forthcoming
 Christian Plesner Rossing and Carsten Rohde
Copenhagen Business School - Department of Accounting & Auditing and Copenhagen Business School
Date Posted: February 04, 2010
Accepted Paper Series

Incl. Electronic Paper The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World
International Journal of Accounting, 47(3), 333-355
 Nurul Houqe , Tony van Zijl , Keitha L. Dunstan and A.K.M. Waresul Karim
Victoria University of Wellington - Victoria Business School , Victoria University of Wellington - Faculty of Commerce and Administration , Bond University - School of Business and Saint Mary's College of California - Graduate Business Programs
Date Posted: February 04, 2010
Last Revised: September 27, 2012
Accepted Paper Series
1071 downloads

Incl. Electronic Paper Audit Market Concentration and Audit Quality
 Sanjay Kallapur , Srinivasan Sankaraguruswamy and Yoonseok Zang
Indian School of Business , National University of Singapore (NUS) - Department of Accounting and Singapore Management University - School of Accountancy
Date Posted: February 03, 2010
Working Paper Series
1179 downloads

Joint Effects of Principles-Based Versus Rules-Based Standards and Auditor Type in Constraining Financial Managers’ Aggressive Reporting
Accounting Review, Vol. 85, pp. 1325-1346, 2010 , University of Alberta School of Business Research Paper No. 2013-1018
 Karim Jamal and Hun-Tong Tan
University of Alberta - Department of Accounting, Operations & Information Systems and Nanyang Technological University (NTU) - Division of Accounting
Date Posted: February 03, 2010
Last Revised: June 12, 2013
Accepted Paper Series

Audit Partner Characteristics and Going-Concern Opinions
 Wenching Chang and Helen Choy
National Changhua University of Education and University of California, Riverside - A. Gary Anderson Graduate School of Management
Date Posted: February 02, 2010
Working Paper Series

Incl. Electronic Paper Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures
 Richard A. Price III, Nathan Y. Sharp and David A. Wood
Utah State University - Huntsman School of Business , Texas A&M University (TAMU) - Department of Accounting and Brigham Young University - School of Accountancy
Date Posted: February 02, 2010
Last Revised: June 04, 2011
Working Paper Series
1126 downloads

Incl. Electronic Paper Fair Value Accounting: Villain or Innocent Victim - Exploring the Links Between Fair Value Accounting, Bank Regulatory Capital and the Recent Financial Crisis
FRB of Boston Quantitative Analysis Unit Working Paper No. 10-01
 Sanders Shaffer
Federal Reserve Bank of Boston
Date Posted: February 02, 2010
Working Paper Series
921 downloads

Incl. Fee Electronic Paper Highly Valued Equity and Discretionary Accruals
Journal of Business Finance & Accounting, Vol. 37, Nos. 1-2, pp. 60-92, January/March 2010
 Robert Houmes and Terrance R. Skantz
Jacksonville University and University of Texas - Arlington
Date Posted: February 02, 2010
Accepted Paper Series
4 downloads

Incl. Electronic Paper National Level, City Level Auditor Industry Specialization and Cost of Debt
Accounting Horizons, Forthcoming
 Chan Li , Yuan Xie and Jian Zhou
University of Pittsburgh , Fordham University and University of Hawaii at Manoa
Date Posted: February 02, 2010
Accepted Paper Series
212 downloads

Incl. Fee Electronic Paper Reporting Frequency, Information Precision and Private Information Acquisition
Journal of Business Finance & Accounting, Vol. 37, Nos. 1-2, pp. 27-59, January/March 2010
 Rick Cuijpers and Erik Peek
University of Maastricht - Department of Accounting and Information Management and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Date Posted: February 02, 2010
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Impact of Dual Class Structure on Earnings Management Activities
 Vanthuan Nguyen and Li Xu
Fairleigh Dickinson University - Silberman College of Business and Washington State University
Date Posted: February 02, 2010
Working Paper Series
130 downloads

Incl. Electronic Paper 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: February 01, 2010
Last Revised: November 20, 2012
Accepted Paper Series
417 downloads

Accountability Influence, Technical Difficulty and Measurement Difficulty Towards the Implementation of Indonesian Standard Statement of Financial Accounting (Psak) No. 27 (Revised 1998) About Cooperatives Accounting in East Java
 Habiburrochman Akram
Faculty of Economics and Business, Airlangga University
Date Posted: February 01, 2010
Working Paper Series

Incl. Electronic Paper Tax Evasion: Audit Probability and the Moderating Role of Goal Conflict
 Diana Falsetta , Jennifer Kahle Schafer and George T. Tsakumis
University of Miami - Department of Accounting , Kennesaw State University - Michael J. Coles College of Business and University of Delaware - Alfred Lerner College of Business and Economics
Date Posted: February 01, 2010
Working Paper Series
128 downloads

Incl. Electronic Paper The Impact of CEO Career Concerns on Accruals Based and Real Earnings Management
 Elizabeth A. Demers and Chong Wang
University of Virginia (UVA) - Darden School of Business and Naval Postgraduate School
Date Posted: February 01, 2010
Working Paper Series
228 downloads

Incl. Electronic Paper Privacy in the Digital Age: Fact or Fiction?
 John H. Nugent
Texas Woman's University - School of Management
Date Posted: January 31, 2010
Working Paper Series
136 downloads

Incl. Electronic Paper Financial Performance According to IFRS and the Role of Comprehensive Income
ECONOMIC INTEGRATION: PROSPECTS AND DILEMMAS, A. Kumar, V. Kandzija, eds., pp. 145-159, Ljubljana, Faculty of Economics, 2007
 Michele Bertoni and Bruno De Rosa
University of Trieste - Department of Economics, Business, Mathematics and Statistics and University of Trieste - Department of Business Administration
Date Posted: January 30, 2010
Accepted Paper Series
449 downloads

Formal Participation in the IASB's Due Process of Standard Setting: A Multi-Issue/Multi-Period Analysis
European Accounting Review, Forthcoming
 Ann Jorissen , Nadine Lybaert , Raf Orens and Leo van der Tas
University of Antwerp - Department of Accounting & Finance , Hasselt University , Catholic University of Louvain (UCL) - Lessius University College and Tilburg University
Date Posted: January 30, 2010
Accepted Paper Series

Incl. Electronic Paper Geeksploitation: Optimism and Monitoring-Aversion in Agency Relationships
 Michael J. Smith
Boston University School of Management
Date Posted: January 30, 2010
Last Revised: February 10, 2010
Working Paper Series
31 downloads

Incl. Electronic Paper Is Pay Too High and are Incentives Too Low? A Wealth-Based Contracting Framework
 John E. Core and Wayne R. Guay
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Pennsylvania - Accounting Department
Date Posted: January 30, 2010
Working Paper Series
743 downloads

Incl. Electronic Paper Is There a Case for Regulating Executive Pay in the Financial Services Industry?
 John E. Core and Wayne R. Guay
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Pennsylvania - Accounting Department
Date Posted: January 30, 2010
Working Paper Series
878 downloads

Incl. Electronic Paper Conditional Conservatism and Cost of Capital
Forthcoming in Review of Accounting Studies, Vol. 16, No. 2, June 2011
 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: January 29, 2010
Last Revised: March 24, 2010
Accepted Paper Series
808 downloads

Incl. Electronic Paper The Effects of Increased Book-Tax Difference Tax Return Disclosures on Firm Valuation and Behavior
Journal of American Taxation Association, Volume 33, No. 2, pp. 35-65
 Michael P. Donohoe and Gary A. McGill
University of Illinois at Urbana-Champaign - Department of Accountancy and University of Florida - Fisher School of Accounting
Date Posted: January 29, 2010
Last Revised: November 04, 2011
Accepted Paper Series
262 downloads

Incl. Electronic Paper Disaggregating Operating and Financing Activities: Implications for Forecasts of Profitability
 Adam M. Esplin , Max R. Hewitt , Marlene Plumlee and Teri Lombardi Yohn
University of Alberta - Department of Accounting , Indiana University Bloomington - Department of Accounting , University of Utah - School of Accounting and Indiana University
Date Posted: January 28, 2010
Last Revised: January 27, 2013
Working Paper Series
250 downloads

Identifying Operational Improvements During the Design Process of a Time-Driven ABC System: The Role of Collective Worker Participation and Leadership Style
Management Accounting Research, Vol. 21, No. 3, pp. 185-198, 2010
 Sophie Hoozée and Werner Bruggeman
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Ghent University - Department of Accountancy and Corporate Finance
Date Posted: January 28, 2010
Last Revised: September 18, 2012
Accepted Paper Series

Incl. Electronic Paper Average Internal Rate of Return and Investment Decisions: A New Perspective
The Engineering Economist, Vol. 55, No. 2, pp. 150-180, 2010
 Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: January 27, 2010
Last Revised: December 03, 2012
Accepted Paper Series
551 downloads

Incl. Electronic Paper Design of a Post-Completion Auditing System for Organizational Learning
 Jari Huikku
Aalto University - Department of Accounting and Finance
Date Posted: January 27, 2010
Working Paper Series
162 downloads

Incl. Electronic Paper Financial Disclosure and the Board: A Case for Non-Independent Directors
Bologna Univ. Dept. of Economics Working Paper No. 689
 Yuri Biondi , Pierpaolo Giannoccolo and Antoine Reberioux
French National Center for Scientific Research (CNRS) , University of Bologna and University Antilles Guyane - Faculty of Law and Economics
Date Posted: January 27, 2010
Working Paper Series
169 downloads

Incl. Electronic Paper Insolvency Prediction in the Portuguese Textile Industry
European Journal of Finance and Banking Research, Vol. 1, No. 1, pp. 16-28, 2007
 Carlos Machado-Santos and Carmem Teresa Leal
University Moderna and Universidade de Tras-os-Montes e Alto Douro (UTAD)
Date Posted: January 27, 2010
Accepted Paper Series
69 downloads

Incl. Electronic Paper Accounting Conservatism and Managerial Risk-Taking: Corporate Acquisitions
 Todd D. Kravet
University of Texas at Dallas - School of Management
Date Posted: January 26, 2010
Last Revised: May 19, 2012
Working Paper Series
629 downloads

FIN 48 and Tax Compliance
The Accounting Review, Vol. 85, No. 5, pp. 1721-1742, 2010
 Lillian F. Mills , Richard C. Sansing and Leslie A. Robinson
University of Texas at Austin - McCombs School of Business , Dartmouth College - Tuck School of Business and Dartmouth College - Tuck School of Business
Date Posted: January 26, 2010
Last Revised: February 06, 2011
Accepted Paper Series

What is the Effect of China's SOX-Act?
 Liyan Wang and Jidong Zhang
Peking University - Guang Hua School of Management and Beijing International Studies University
Date Posted: January 26, 2010
Last Revised: February 09, 2010
Working Paper Series

Incl. Electronic Paper 100 Questions (and Answers) About IFRS
 Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: January 25, 2010
Last Revised: March 05, 2012
Working Paper Series
3249 downloads

Incl. Electronic Paper Are PE- and MB-Ratios Susceptible to Accruals, Growth, or Profitability?
 Martin Staehle and Niklas Lampenius
University of Bern - Faculty of Economics and Social Sciences and University of Hohenheim
Date Posted: January 25, 2010
Last Revised: December 20, 2011
Working Paper Series
231 downloads

Incl. Electronic Paper Information Availability, Information Quality and the Financial Structure of Belgian SMEs
Small Business Economics , Finance and Corporate Governance Conference 2010 , HUB RESEARCH PAPER 2009/27
 Tom Van Caneghem and Geert Van Campenhout
Hogeschool-Universiteit Brussel (HUBrussel) and Hogeschool-Universiteit Brussel (HUBrussel)
Date Posted: January 25, 2010
Last Revised: November 09, 2010
Working Paper Series
191 downloads

Incl. Electronic Paper The Analysis and Valuation of Subscription-Based Enterprises
 Massimiliano Bonacchi , Kalin S. Kolev and Baruch Lev
University Parthenope , Yale School of Management and New York University - Stern School of Business
Date Posted: January 25, 2010
Last Revised: April 02, 2011
Working Paper Series
349 downloads

Incl. Electronic Paper The Determinants and Consequences of Heterogeneous IFRS Compliance Levels Following Mandatory IFRS Adoption: Evidence from a Developing Country
Journal of Intrernational Accounting Research, Forthcoming
 Francesco Bova and Raynolde Pereira
University of Toronto - Rotman School of Management and University of Missouri at Columbia - School of Accountancy
Date Posted: January 25, 2010
Last Revised: January 16, 2012
Accepted Paper Series
604 downloads

Incl. Electronic Paper The Determinants of Earnings Quality: The Case of Brazilian Public and Private Firms
 Coelho Antonio Carlos , Fernando Caio Galdi and Alexsandro Broedel Lopes
UFC - FEAAC - PPAC , Fundacao Instituto Capixaba de Pesquisas em Contabilidade, Economia e Financas (FUCAPE) and Universidade de São Paulo
Date Posted: January 25, 2010
Working Paper Series
200 downloads

Incl. Electronic Paper The Predictive Power of Abnormal Inventory Growth: Application to Earnings Forecasting for Retailers
 Saravanan Kesavan and Vidya Mani
University of North Carolina Kenan-Flagler Business School and University of North Carolina (UNC) at Chapel Hill - Operations Area
Date Posted: January 25, 2010
Last Revised: September 19, 2012
Working Paper Series
142 downloads

Incl. Electronic Paper Individual Investors' Attention to Accounting Information: Message Board Discussions
 Alina Lerman
Yale School of Management
Date Posted: January 24, 2010
Last Revised: April 28, 2011
Working Paper Series
385 downloads

How do Audit Workpaper Reviewers Cope with the Conflicting Pressures of Detecting Misstatements and Balancing Client Workloads?
Auditing: A Journal of Practice & Theory, Forthcoming
 Christopher P. Agoglia , Joseph F. Brazel , Richard C. Hatfield and Scott B. Jackson
University of Massachusetts at Amherst , North Carolina State University - Poole College of Management - Department of Accounting , University of Alabama and University of South Carolina
Date Posted: January 22, 2010
Accepted Paper Series

Incl. Electronic Paper The Association Between Accounting Conservatism and Analysts’ Forecast Inefficiency
Asia-Pacific Journal of Financial Studies, Forthcoming
 Jinhan Pae and Daniel B. Thornton
Korea University Business School and Queen's University
Date Posted: January 22, 2010
Accepted Paper Series
353 downloads

Incl. Electronic Paper The Role of Corporate Governance in Related Party Transactions
 Chu-Yang Chien and Joseph C. S. Hsu
National Yunlin University of Science and Technology and National Yunlin University of Science and Technology
Date Posted: January 22, 2010
Working Paper Series
293 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
152 downloads

Incl. Electronic Paper The Relation Between Voluntary Disclosure and Financial Reporting: Evidence from Synthetic Leases
Journal of Accounting Research, June 2010, Vol. 48 (3)
 Sarah L. C. Zechman
University of Chicago - Booth School of Business
Date Posted: January 21, 2010
Last Revised: September 26, 2010
Accepted Paper Series
661 downloads

Incl. Electronic Paper Engaging Auditors: Field Investigation of a Courtship
University of Alberta School of Business Research Paper No. 2013-1008
 Krista J. Fiolleau , Kris J. Hoang , Karim Jamal and Shyam Sunder
University of Alberta - Department of Accounting, Operations & Information Systems , Tulane University - Freeman School of Business , University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management
Date Posted: January 20, 2010
Last Revised: June 12, 2013
Working Paper Series
324 downloads

Incl. Electronic Paper Are Firms with Negative Book Equity in Financial Distress?
Finance and Corporate Governance Conference 2010 Paper
 Tze Chuan Ang
The University of Melbourne
Date Posted: January 20, 2010
Last Revised: March 10, 2010
Working Paper Series
258 downloads

Incl. Electronic Paper Asset Value of UK Firms Advertising Expenditures
Global Journal of International Business Research (GJIBR), Volume 1 Number 1 2007, ISSN 1933-3471.
Maqsood Qureshi
affiliation not provided to SSRN
Date Posted: January 20, 2010
Accepted Paper Series
51 downloads

Incl. Electronic Paper Bank Loan Covenant Measures and Mis-Measures
North American Journal of Finance and Banking Research, Vol. 3, No. 3, 2009
 James Sagner
University of Bridgeport
Date Posted: January 19, 2010
Accepted Paper Series
93 downloads


 

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