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SSRN eLibrary Statistics:

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Abstracts: 484,216
Full Text Papers: 393,599
Authors: 226,660
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  Last 12 months:
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Last 12 months: 11,175,670
Last 30 days: 1,053,335

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SSRN eLibrary Search Results
JEL Code: M4
5,290,251 Total downloads
Showing Papers 3,801 - 3,850 of 13,018
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Incl. Electronic Paper Post Loss/Profit Announcement Drift
Journal of Accounting & Economics (JAE), Vol. 50, No. 1, 2010
Karthik Balakrishnan , Eli Bartov and Lucile Faurel
University of Pennsylvania - Accounting DepartmentUniversity of Pennsylvania - The Wharton School , New York University and University of California, Irvine
Date Posted: November 21, 2009
Last Revised: May 07, 2013
Accepted Paper Series
649 downloads

Beyond Budgeting or Budgeting Reconsidered? A Survey of North American Budgeting Practice
Management Accounting Research, Forthcoming
Murray R. Lindsay and Theresa Libby
University of Lethbridge - Faculty of Management and University of Waterloo - School of Accounting and Finance
Date Posted: November 21, 2009
Accepted Paper Series

Incl. Electronic Paper Does Mandatory IFRS Adoption Facilitate Debt Financing?
INTACCT Working Paper No. MRTN-CT-2006-035850 INTACCT
Annita Florou and Urska Kosi
King's College London and Humboldt University of Berlin - School of Business and Economics
Date Posted: November 20, 2009
Last Revised: February 22, 2013
Working Paper Series
757 downloads

Incl. Electronic Paper An Intertemporal Model of Earnings Components in Fixed Income Portfolios: Implications for Risk Assessment and Financial Statement Presentation
James Cataldo
Suffolk University
Date Posted: November 20, 2009
Working Paper Series
62 downloads

Incl. Electronic Paper The Global Financial Crisis and the Efficient Market Hypothesis: What Have We Learned?
Journal of Applied Corporate Finance, Forthcoming
Ray Ball
University of Chicago
Date Posted: November 20, 2009
Last Revised: December 11, 2009
Accepted Paper Series
4211 downloads

What is the Role of Auditing Firm in M&A Activity?
Jidong Zhang and Liyan Wang
Beijing International Studies University and Peking University - Guang Hua School of Management
Date Posted: November 20, 2009
Last Revised: March 01, 2010
Working Paper Series

Incl. Electronic Paper Does Monitoring Effect Explain the Relation between Analyst Following and Firm Value?
Boochun Jung , Kevin Jialin Sun and Yanhua Sunny Yang
University of Hawaii at Manoa , St. John's University and University of Connecticut
Date Posted: November 19, 2009
Working Paper Series
136 downloads

English Bridging Program for Undergraduate Students: How Wide is the Gap?
Ayu Chairina Laksmi
Universitas Islam Indonesia
Date Posted: November 19, 2009
Working Paper Series

Incl. Electronic Paper Market Reaction to Securitization Retained Interest Impairments during the Financial Crisis of 2007-2008: Are Implicit Guarantees Worth the Paper They’re Not Written On?
Dan Amiram , Wayne R. Landsman , Ken V. Peasnell and Catherine Shakespeare
Columbia Business School - Accounting, Business Law & Taxation , University of North Carolina (UNC) at Chapel Hill - Accounting Area , Lancaster University - Department of Accounting and Finance and University of Michigan - Stephen M. Ross School of Business
Date Posted: November 19, 2009
Last Revised: September 19, 2012
Working Paper Series
835 downloads

Incl. Electronic Paper Reputation Effects of Disclosure
Radhika Lunawat
University of St. Thomas, Minneapolis
Date Posted: November 19, 2009
Working Paper Series
137 downloads

Incl. Electronic Paper Reputation Effects of Disclosure: An Experimental Investigation
Radhika Lunawat
University of St. Thomas, Minneapolis
Date Posted: November 19, 2009
Working Paper Series
70 downloads

Incl. Electronic Paper Risk Management in Strategic Alliances: Field Evidence
Shannon W. Anderson , Margaret H. Christ , Henri C. Dekker and Karen L. Sedatole
University of California, Davis , University of Georgia , VU University Amsterdam - Department of Accounting and Michigan State University - Eli Broad College of Business
Date Posted: November 19, 2009
Last Revised: October 29, 2011
Working Paper Series
477 downloads

Incl. Electronic Paper IFRS 7 Disclosures and Risk Perception of Financial Instruments
Forthcoming in: Schmalenbach Business Review (sbr)
Jannis Bischof and Michael Ebert
University of Mannheim and University of Mannheim - Department of Business Administration and Accounting
Date Posted: November 18, 2009
Last Revised: March 09, 2013
Accepted Paper Series
495 downloads

Human Resource Accounting Practices and Indian Industries
Neha Seth
Indian Institute of Technology, Roorkee
Date Posted: November 18, 2009
Last Revised: March 03, 2010
Working Paper Series

Incl. Electronic Paper Where Does the Information in Mark-to-Market Come From?
Chicago Booth Research Paper #10-06
Alexander Bleck and Pingyang Gao
University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Date Posted: November 18, 2009
Last Revised: September 06, 2012
Working Paper Series
603 downloads

IFRS and the Need for Non-Financial Information
FINANCIAL MARKETS AND THE BANKING SECTOR: ROLES AND RESPONSiBILITIES IN A GLOBAL WORLD, Paulet E. ed., Routledge, 2009
Tristan Boyer
Universite du Luxembourg - Luxembourg School of Finance
Date Posted: November 17, 2009
Accepted Paper Series

Incl. Electronic Paper The Impact of Corporate Social Responsibility on Investment Recommendations
Harvard Business School Accounting & Management Unit Working Paper No. 1507874
Ioannis Ioannou and George Serafeim
London Business School and Harvard University - Harvard Business School
Date Posted: November 17, 2009
Last Revised: March 11, 2013
Working Paper Series
1800 downloads

Incl. Electronic Paper Internationalising Business and Space-Time Segmentation in Reporting by Geographical Area
Proceedings of the 6th Conference of the Italian Chapter of AIS; 'Achieving Fusion in the Interconnected World: Exploring the Connection between Organizations and Technology', Olbia, Ottobre 2-3, 2009
Domenico Nicolò
Università Mediterranea Reggio Calabria - Facoltà Giurisprudenza
Date Posted: November 16, 2009
Accepted Paper Series
68 downloads

The Effects of Strategy-Management Control System Misfits on Firm Performance
Lindawati Gani and Johnny Jermias
University of Indonesia and Simon Fraser University (SFU) - Beedie School of Business
Date Posted: November 16, 2009
Working Paper Series

A Survey of Factors Influencing the Cost System Design in Hotels
International Journal of Hospitality Management, Vol. 28, No. 2, pp. 263-271
Odysseas Pavlatos
Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: November 15, 2009
Accepted Paper Series

Activity Based Costing in the Hospitality Industry: Evidence from Greece
Journal of Hospitality & Tourism Research, Vol. 33, No. 4, pp. 511-527, 2009
Odysseas Pavlatos
Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: November 15, 2009
Accepted Paper Series

Management Accounting Practices in the Greek Hospitality Industry
Managerial Auditing Journal, Vol. 28, No. 2, 2009
Odysseas Pavlatos
Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: November 15, 2009
Accepted Paper Series

Choosing a GAAP for Canada
HBS Case No. 110-023, Harvard Business School Accounting & Management Unit
Karthik Ramanna and Beiting Cheng
Harvard University - Harvard Business School and Harvard University - Harvard Business School
Date Posted: November 14, 2009
Working Paper Series

Influences on Financial Analyst Forecast Errors: A Meta-Analysis
International Business Review, 15, No. 1, pp. 29-541, 2006
Emma García-Meca and Juan Pedro P. Sánchez-Ballesta
Universidad Politécnica de Cartagena and University of Murcia - Faculty of Business and Economics
Date Posted: November 14, 2009
Accepted Paper Series

On the Use of Instrumental Variables in Accounting Research
Journal of Accounting & Economics (JAE), Forthcoming
David F. Larcker and Tjomme O. Rusticus
Stanford University - Graduate School of Business and Northwestern University - Kellogg School of Management
Date Posted: November 14, 2009
Accepted Paper Series

Short-Term Debt Maturity, Monitoring and Accruals-Based Earnings Management
John Goodwin , Ferdinand A. Gul and Simon Fung
Sabanci University , Monash University Sunway Campus and Hong Kong Polytechnic University - Faculty of Business
Date Posted: November 14, 2009
Working Paper Series

Incl. Electronic Paper Trends in CEO Compensation and Equity Holdings for S&P 1,500 Firms: 1994-2007
Journal of Applied Finance, Forthcoming
Richard A. Lord
Montclair State University - School of Business
Date Posted: November 14, 2009
Accepted Paper Series
206 downloads

Using Artificial Neural Networks (ANNs) to Investigate the Usefulness of Accounting Information in the Egyptian Settings
AAA AIS-SET Mid-Year Meeting, 2010
Dina Elmahdy
Morgan State University
Date Posted: November 14, 2009
Last Revised: January 14, 2010
Accepted Paper Series

Competing Pressures of Risk and Absorptive Capacity Potential on Commitment and Information Sharing in Global Supply Chains
Vicky Arnold , Tanya Benford , Clark Hampton and Steve G. Sutton
University of Central Florida - College of Business Administration , University of Central Florida (UCF) - Dixon School of Accounting , University of Waterloo and University of Central Florida - College of Business Administration
Date Posted: November 13, 2009
Working Paper Series

Incl. Electronic Paper The Influence of Auditor State-Level Legal Liability on Conservative Financial Reporting in the Property-Casualty Insurance Industry
Auditing: A Journal of Practice & Theory, Forthcoming
Jennifer J. Gaver , Jeffrey S. Paterson and Carl Pacini
University of Georgia - J. M. Tull School of Accounting, Terry College of Business , Florida State University and Florida Gulf Coast University - Department of Accounting, Finance & Business Law
Date Posted: November 13, 2009
Last Revised: March 27, 2012
Accepted Paper Series
98 downloads

Incl. Electronic Paper Accounting's Recognition of Intangibles: Response to Penman/CEASA - Why Marking Equity to Market Makes Sense - 'Divining Rods Unnecessary'
M. A. Gumport
MG Holdings/SIP
Date Posted: November 12, 2009
Last Revised: December 22, 2009
Working Paper Series
161 downloads

Financial Statement Risk Assessment Following the COSO Framework: An Instructional Case Study
International Journal of Accounting and Information Management, January 2012
Ronald F. Premuroso and Robert Houmes
The University of Montana and Jacksonville University
Date Posted: November 11, 2009
Last Revised: December 19, 2011
Accepted Paper Series

Management Control Without Budgets: A Field Study of 'Beyond Budgeting' in Practice
Katarina Kaarboe and Inger Stensaker
Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law and Norwegian School of Economics (NHH)
Date Posted: November 11, 2009
Working Paper Series

Incl. Electronic Paper Does Mandatory Adoption of IFRS improve Accounting Quality? Preliminary Evidence
Contemporary Accounting Research, Forthcoming
Anwer S. Ahmed , Michael J. Neel and Dechun Wang
Texas A&M University - Mays Business School , University of Houston - Bauer College of Business and Texas A&M University
Date Posted: November 10, 2009
Last Revised: August 17, 2012
Accepted Paper Series
2029 downloads

Incl. Electronic Paper From Local to Global: Auckland Accounting Partnerships
CITY OF ENTERPRISE: PERSPECTIVE ON AUCKLAND BUSINESS HISTORY, Ian Hunter, Diana Morrow, Auckland University Press, pp. 220-231
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: November 10, 2009
Accepted Paper Series
26 downloads

Incl. Electronic Paper National and Office-Specific Measures of Auditor Industry Expertise and Effects on Audit Quality
Journal of Accounting Research, Forthcoming
Kenneth John Reichelt and Dechun Wang
Louisiana State University, Baton Rouge - Department of Accounting and Texas A&M University
Date Posted: November 10, 2009
Accepted Paper Series
395 downloads

Incl. Electronic Paper Share Price Formation, Financial Instability and Accounting Design
American Accounting Association Annual Meeting, S. Francisco, August 2010
Yuri Biondi and Pierpaolo Giannoccolo
French National Center for Scientific Research (CNRS) and University of Bologna
Date Posted: November 10, 2009
Last Revised: October 31, 2010
Accepted Paper Series
216 downloads

Incl. Electronic Paper The ‘NZ’ in 'NZ IFRS': Public Benefit Entity Amendments
Australian Accounting Review Forum, Vol. 18, No. 46, pp. 185-190, 2008
Michael E. Bradbury and Rachel F. Baskerville
Massey University and Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: November 10, 2009
Accepted Paper Series
113 downloads

Value Relevance of FAS 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms
Accounting Review, Forthcoming
Chang Joon Song , Wayne B. Thomas and Han Yi
Virginia Tech , University of Oklahoma, Michael F. Price College of Business and Korea University
Date Posted: November 10, 2009
Accepted Paper Series

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, 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: November 10, 2009
Last Revised: October 20, 2010
Accepted Paper Series
300 downloads

The Impact of Family-Firm Structure and Board Composition on Corporate Transparency: Evidence Based on Segment Disclosures in Malaysia
The International Journal of Accounting, Vol. 44, pp. 313-333, 2009
Wan Nordin Wan-Hussin
Universiti Utara Malaysia - College of Business
Date Posted: November 09, 2009
Accepted Paper Series

Incl. Electronic Paper Conditional Conservatism, Agency Costs and the Contractual Features of Debt
Hye Seung "Grace" Lee
University of Arizona - Department of Accounting
Date Posted: November 08, 2009
Last Revised: December 22, 2009
Working Paper Series
305 downloads

Incl. Electronic Paper IFRS Adoption and Analysts' Earnings Forecasts: Australian Evidence
Julie Cotter , Ann Tarca and Marvin Wee
University of Southern Queensland , University of Western Australia and The University of Western Australia
Date Posted: November 06, 2009
Last Revised: November 19, 2010
Working Paper Series
348 downloads

Short-Sales Constraints, Investor Disagreement, and the Asymmetric Market Reaction to Earnings News
Christina A. Mashruwala , Shamin D. Mashruwala and Bharat Sarath
Baruch College - City University of New York , Baruch College-CUNY and City University of New York (CUNY) - Stan Ross Department of Accountancy
Date Posted: November 06, 2009
Last Revised: January 28, 2012
Working Paper Series

Incl. Electronic Paper Mandatory Adoption of IFRS and Analysts’ Forecasts: How Much Does Enforcement Matter?
UNSW Australian School of Business Research Paper No. 2009 ACCT 01
John P. Preiato , Philip R. Brown and Ann Tarca
University of Western Australia , University of Western Australia - Department of Accounting and Finance and University of Western Australia
Date Posted: November 05, 2009
Last Revised: May 01, 2013
Working Paper Series
725 downloads

Do Firms Incur Costs to Avoid Reducing Pre-Tax Earnings? Evidence from the Accounting for Low-Income Housing Tax Credits
The Accounting Review, Vol. 85, No. 2, pp. 637-669, 2010
Leslie A. Robinson
Dartmouth College - Tuck School of Business
Date Posted: November 05, 2009
Last Revised: February 06, 2011
Accepted Paper Series

Fair Value Accounting and Gains from Asset Securitizations: A Convenient Earnings Management Tool with Compensation Side-Benefits
Journal of Accounting & Economics (JAE), 2009
Patricia M. Dechow , Linda A. Myers and Catherine Shakespeare
University of California, Berkeley - Haas School of Business , University of Arkansas and University of Michigan - Stephen M. Ross School of Business
Date Posted: November 05, 2009
Accepted Paper Series

Incl. Electronic Paper Social Ties and Earnings Management
Byoung-Hyoun Hwang and Seoyoung Kim
Purdue University - Krannert School of Management and Santa Clara University
Date Posted: November 05, 2009
Last Revised: February 07, 2012
Working Paper Series
1142 downloads

Is Analyst Earnings Forecast Ability Only Firm-Specific?
Contemporary Accounting Research, Forthcoming
Lawrence D. Brown and Emad Mohammad
Temple University and McMaster University - Accounting & Financial Management Services
Date Posted: November 04, 2009
Accepted Paper Series

Value Relevance of Book Value and Earnings: Evidence from Two Different Financial Reporting Regimes
Journal of Financial Reporting and Accounting, Vol. 7, No. 1, pp. 1-16, 2009
Mohd Halim Kadri , M. K. Ibrahim and Rozainun Abdul Aziz
Universiti Teknologi MARA Johore Branch , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: November 04, 2009
Last Revised: March 21, 2010
Accepted Paper Series


 

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