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SSRN eLibrary Statistics:

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Abstracts: 484,343
Full Text Papers: 393,706
Authors: 226,701
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  Last 12 months: 		68,955

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Last 12 months: 11,186,469
Last 30 days: 1,057,644

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SSRN eLibrary Search Results
JEL Code: M4
5,292,159 Total downloads
Showing Papers 3,901 - 3,950 of 13,021
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Incl. Electronic Paper Measures of the Timeliness of Earnings
Australian Accounting Review, Forthcoming
Philip R. Brown , Glen Dobbie and Andrew B. Jackson
University of Western Australia - Department of Accounting and Finance , affiliation not provided to SSRN and University of New South Wales (UNSW) - School of Accounting
Date Posted: October 19, 2009
Last Revised: July 02, 2011
Accepted Paper Series
240 downloads

Incl. Electronic Paper Price of Publicity
 Umit G. Gurun
University of Texas at Dallas - Naveen Jindal School of Management
Date Posted: October 19, 2009
Last Revised: March 17, 2012
Working Paper Series
264 downloads

Tax, Financial Reporting, and Tunneling Incentives for Income Shifting: An Empirical Analysis of the Transfer Pricing Behavior of Chinese-Listed Companies
Journal of American Taxation Association, Fall 2010
 Agnes W. Y. Lo , Raymond M. K. Wong and Michael Firth
Lingnan University , City University of Hong Kong (CityUHK) - Department of Accountancy and Lingnan University - Department of Accounting and Finance
Date Posted: October 19, 2009
Accepted Paper Series

Incl. Electronic Paper The Determinants of the Relationship of Corporate Social Performance and Financial Performance: A Conceptual Framework
Issues in Social and Environmental Accounting, Forthcoming
 Hasan Fauzi
Sebelas Maret University
Date Posted: October 19, 2009
Accepted Paper Series
490 downloads

Incl. Electronic Paper The Value Relevance of Pension Fair Values and Uncertainty
 Jan D. Fasshauer and Martin Glaum
Justus-Liebig-University of Giessen and Justus-Liebig Universitat Giessen
Date Posted: October 19, 2009
Last Revised: October 25, 2012
Working Paper Series
371 downloads

Incl. Electronic Paper Intellectual Capital and Valuation: Challenges in the Voluntary Disclosure of Value Drivers
 Richard Petty , Suresh Cuganesan , Nigel Finch and Guy Ford
Macquarie University , Swinburne University of Technology , The University of Sydney Business School and Macquarie University - Graduate School of Management
Date Posted: October 18, 2009
Working Paper Series
580 downloads

Earnings Management by Japanese Bank Managers Using Discretionary Loan Loss Provisions
Review of Pacific Basin Financial Markets and Policies, Vol. 12, No. 1, pp. 1-26, 2009
 Wikil Kwak , Ho-Young Lee and Susan W. Eldridge
University of Nebraska at Omaha - Department of Accounting , Yonsei University and University of Nebraska at Omaha - Department of Accounting
Date Posted: October 18, 2009
Accepted Paper Series

Incl. Electronic Paper Institutional Ownership and Corporate Social Performance: Empirical Evidence From Indonesian Companies
Issues in Social and Environmental Accounting, Vol. 1, No. 2, pp. 334-347, December 2007
Hasan Fauzi , Lois S. Mahoney and Azhar Abdul Rahman
Sebelas Maret University , Eastern Michigan University and Universiti Utara Malaysia
Date Posted: October 18, 2009
Accepted Paper Series
254 downloads

Incl. Electronic Paper A Guide to the Constitution
 Dan Goodman
affiliation not provided to SSRN
Date Posted: October 17, 2009
Working Paper Series
45 downloads

Incl. Electronic Paper An Exploratory Examination of Auditor Liability Caps
 James H. Irving , Jeff L. Payne and Paul L. Walker
Clemson University , University of Kentucky - Von Allmen School of Accountancy and University of Virginia
Date Posted: October 17, 2009
Last Revised: January 09, 2012
Working Paper Series
304 downloads

Incl. Electronic Paper Corporate Social Performance of Indonesian State-Owned and Private Companies
HANDBOOK OF BUSINESS PRACTICES AND GROWTH IN EMERGING MARKETS, World Scientific, Forthcoming
 Hasan Fauzi , Mostaque M. Hussain , Azhar Abdul Rahman and Adnan A. Priyanto
Sebelas Maret University , University of New Brunswick - Saint John , Universiti Utara Malaysia and affiliation not provided to SSRN
Date Posted: October 17, 2009
Accepted Paper Series
348 downloads

Incl. Electronic Paper The Complementary Roles of Audited Financial Reporting and Voluntary Disclosure: A Test of the Confirmation Hypothesis
 Ray Ball , Sudarshan Jayaraman and Lakshmanan Shivakumar
University of Chicago , Washington University in Saint Louis - John M. Olin Business School and London Business School
Date Posted: October 17, 2009
Working Paper Series
571 downloads

Incl. Electronic Paper The Effects of Preventive and Detective Controls on Employee Performance and Motivation
Contemporary Accounting Research, Forthcoming
 Margaret H. Christ , Scott A. Emett , Scott L. Summers and David A. Wood
University of Georgia , Cornell University - Johnson Graduate School of Management , Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: October 17, 2009
Last Revised: April 08, 2011
Accepted Paper Series
536 downloads

Incl. Electronic Paper Do IFRS Reconciliations Convey Information? The Effect of Debt Contracting
Journal of Accounting Research, Forthcoming
 Hans Bonde Christensen , Edward Lee and Martin Walker
University of Chicago - Booth School of Business , University of Manchester - Manchester Business School and University of Manchester - Manchester Business School
Date Posted: October 16, 2009
Last Revised: October 18, 2009
Accepted Paper Series
1317 downloads

Incl. Electronic Paper New Approaches Regarding Business Combinations
 Cristina Aurora Bunea-Bontas and Mihaela Cosmina Petre
Constantin Brancoveanu University and Universitatea Constantin Brâncoveanu
Date Posted: October 16, 2009
Working Paper Series
238 downloads

Strategic Management Accounting and Business Strategy: A Loose Coupling?
Journal of Accounting & Organizational Change, Vol. 6, No. 2, 2010
 Lino Cinquini and Andrea Tenucci
Scuola Superiore Sant'Anna- Institute of Management and Scuola Superiore Sant'Anna
Date Posted: October 16, 2009
Last Revised: November 24, 2009
Accepted Paper Series

Incl. Electronic Paper Accounting for Liabilities at Fair Value: The Advantage of Relational Versus Informational Disclosures in Interpreting Credit Risk Changes
 Lisa Milici Gaynor , Linda S. McDaniel and Teri Lombardi Yohn
University of South Florida - School of Accountancy , University of Kentucky - Von Allmen School of Accountancy and Indiana University
Date Posted: October 15, 2009
Working Paper Series
325 downloads

Incl. Electronic Paper Are Revisions to SFAS No. 5 Needed?
 Rosemond Desir , Kirsten Fanning and Ray J. Pfeiffer Jr.
Colorado State University , University of Illinois at Urbana-Champaign and Texas Christian University - Neeley School of Business
Date Posted: October 15, 2009
Working Paper Series
154 downloads

Incl. Electronic Paper Can an Accounting-Based Duration Model Effectively Measure Interest Rate Sensitivity?
 Gregory E. Sierra
Southern Illinois University Edwardsville
Date Posted: October 15, 2009
Working Paper Series
132 downloads

Incl. Electronic Paper Corporate Social and Financial Performance: Empirical Evidence from American Companies
Globsyn Management Journal, Forthcoming
Hasan Fauzi
Sebelas Maret University
Date Posted: October 15, 2009
Accepted Paper Series
1037 downloads

Incl. Electronic Paper Did Fair-Value Accounting Contribute to the Financial Crisis?
Chicago Booth Research Paper 09-38, ECGI - Finance Working Paper No. 266/2009, Journal of Economic Perspectives, Forthcoming
 Christian Laux and Christian Leuz
Vienna University of Economics and Business Administration and University of Chicago - Booth School of Business
Date Posted: October 15, 2009
Last Revised: December 15, 2009
Working Paper Series
8117 downloads

Incl. Electronic Paper Management Control Systems and Contextual Variables in the Hospitality Industry
 Hasan Fauzi , Mostaque M. Hussain and Lois S. Mahoney
Sebelas Maret University , University of New Brunswick - Saint John and Eastern Michigan University
Date Posted: October 15, 2009
Working Paper Series
290 downloads

Incl. Electronic Paper Analysis of Characteristics Motivating Firms’ IFRS Adoption: Evidence from the European Union
 Victoria Krivogorsky , Jui-Chin Chang and Ervin L. Black Sr.
San Diego State University , Texas A&M International University and Brigham Young University - Marriott School of Management
Date Posted: October 14, 2009
Last Revised: March 07, 2011
Working Paper Series
342 downloads

Incl. Electronic Paper Corporate Social and Environmental Performance: A Comparative Study of Indonesian Companies and Multinational Companies (MNCs) Operating in Indonesia
Journal of Knowledge Globalization, Vol. 1, No 1, Spring 2008
 Hasan Fauzi
Sebelas Maret University
Date Posted: October 14, 2009
Accepted Paper Series
268 downloads

Incl. Electronic Paper Large Shareholders and the Pressure to Manage Earnings
Journal of Corporate Finance, Vol. 16, pp. 302-319
 Katherine Guthrie and Jan Sokolowsky
College of William and Mary - Mason School of Business and Unaffiliated
Date Posted: October 14, 2009
Last Revised: June 04, 2012
Accepted Paper Series
315 downloads

Incl. Electronic Paper 2009 Federal Tax Update
 Samuel A. Donaldson
Georgia State University College of Law
Date Posted: October 13, 2009
Working Paper Series
675 downloads

Incl. Electronic Paper Accounting Discretion of Banks During a Financial Crisis
IMF Working Paper No. 09/207
 Luc Laeven and Harry Huizinga
International Monetary Fund (IMF) and Tilburg University - Center for Economic Research (CentER)
Date Posted: October 13, 2009
Working Paper Series
497 downloads

Changing the Concepts to Justify the Standards
Canadian Accounting Perspectives, Forthcoming
 Patricia C. O'Brien
University of Waterloo
Date Posted: October 13, 2009
Accepted Paper Series

Incl. Fee Electronic Paper Disclosure and the Cost of Capital: Evidence from the Market's Reaction to Firm Voluntary Adoption of IAS
Journal of Business Finance & Accounting, Vol. 36, Nos. 7-8, pp. 793-821, September/October 2009
 Irene Karamanou and George Nishiotis
University of Cyprus - Department of Public and Business Administration and University of Cyprus - Department of Public and Business Administration
Date Posted: October 13, 2009
Accepted Paper Series
3 downloads

Incl. Electronic Paper Propensity Score Matching in Accounting Research and Rosenbaum Bounds Analysis for Confounding Variables
 Michael J. Peel and Gerry Makepeace
Cardiff University - Cardiff Business School and Cardiff University
Date Posted: October 13, 2009
Last Revised: July 06, 2012
Working Paper Series
411 downloads

Incl. Fee Electronic Paper Were In-Process Research and Development Charges Too Aggressive?
Journal of Business Finance & Accounting, Vol. 36, Nos. 5-6, pp. 531-551, June/July 2009
 Thomas D. Dowdell Jr., Steve C. Lim and Eric Press
North Dakota State University , Texas Christian University - M.J. Neeley School of Business and Temple University - Department of Accounting
Date Posted: October 13, 2009
Accepted Paper Series
5 downloads

Incl. Fee Electronic Paper Where Corporate Governance and Financial Analysts Affect Valuation
Journal of International Financial Management & Accounting, Vol. 20, No. 3, pp. 240-273, Autumn 2009
 Ran Barniv and Yan Bao
Kent State University - Department of Accounting and Frostburg State University
Date Posted: October 13, 2009
Accepted Paper Series
2 downloads

Institutional Ownership and Income Smoothing by Japanese Banks Through Loan Loss Provisions
Review of Pacific Basin Financial Markets and Policies, Vol. 12, No. 12, pp. 219-243, 2009
Wikil Kwak , Ho-Young Lee and Vivek Mande
University of Nebraska at Omaha - Department of Accounting , Yonsei University and California State University, Fullerton - Department of Accounting
Date Posted: October 12, 2009
Accepted Paper Series

Incl. Electronic Paper The Timeliness of the Bond Market Reaction to Bad News Earnings Surprises
 Mark L. DeFond and Jieying Zhang
University of Southern California - Leventhal School of Accounting and University of Southern California - Leventhal School of Accounting
Date Posted: October 12, 2009
Last Revised: July 07, 2011
Working Paper Series
463 downloads

Incl. Electronic Paper Oil in Colombia: History, Regulation and Macroeconomic Impact (Spanish)
Documento CEDE No. 2008-10
 Juan Carlos Echeverry , Jaime Navas , Verónica Navas and Maria Paula Gomez
Universidad de los Andes , affiliation not provided to SSRN , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: October 10, 2009
Working Paper Series
42 downloads

Incl. Electronic Paper Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences
 Patricia M. Dechow , Weili Ge and Catherine M. Schrand
University of California, Berkeley - Haas School of Business , University of Washington - Michael G. Foster School of Business and University of Pennsylvania - Accounting Department
Date Posted: October 10, 2009
Last Revised: November 25, 2011
Working Paper Series
3389 downloads

Drafting Accounting Law: An Analysis Of Institutionalized Interest Representation
THE ECONOMICS AND POLITICS OF ACCOUNTING: INTERNATIONAL PERSPECTIVES ON TRENDS, POLICY AND PRACTICE, C. Leuz, D. Pfaff, A. Hopwood, eds., pp. 317-346, Oxford University Press, Oxford, 2004
 Stuart McLeay and Doris M. Merkl-Davies
University of Sydney and Bangor University
Date Posted: October 09, 2009
Accepted Paper Series

Adjusted Earnings Yields and Real Rates of Return
Financial Analysts Journal, Vol. 65, No. 5, 2009
 Darshana Palkar and Stephen Wilcox
affiliation not provided to SSRN and Minnesota State University, Mankato
Date Posted: October 08, 2009
Accepted Paper Series

The Joint Effects of Materiality Thresholds and Voluntary Disclosure Incentives on Firms’ Disclosure Decisions
Journal of Accounting & Economics (JAE), Forthcoming
 Shane Heitzman , Charles E. Wasley and Jerold L. Zimmerman
Simon School of Business, University of Rochester , University of Rochester - Simon School of Business and University of Rochester - Simon School of Business
Date Posted: October 08, 2009
Accepted Paper Series

Incl. Electronic Paper Accounting for Brands: Contemporary Issues and Alternative Options
 Agba D. O. Otonkue , Echeng Ezak and Bernard Enya Edu
Cross River University of Technology , affiliation not provided to SSRN and Cross River University of Technology
Date Posted: October 07, 2009
Working Paper Series
556 downloads

Incl. Electronic Paper Earnings Management Following Duality-Creating Successions: Ethnostatistics, Impression Management and Agency Theory
 Wallace N. Davidson III, Pornsit Jiraporn , Young Sang Kim and Carol Nemec
Southern Illinois University at Carbondale - Department of Finance , Pennsylvania State University - SGPS; National Institute of Development Administration (NIDA), Bangkok, Thailand , Northern Kentucky University - Haile/US Bank College of Business and Southern Oregon University - School of Business
Date Posted: October 07, 2009
Working Paper Series
148 downloads

Incl. Electronic Paper Stock Market Reactions to Audit Failure in Japan: The Case of Kanebo and Chuoaoyama
International Journal of Accounting, Vol. 45, Issue 2, pp. 175-199
 Shingo Numata and Fumiko Takeda
affiliation not provided to SSRN and University of Tokyo
Date Posted: October 07, 2009
Last Revised: August 19, 2012
Accepted Paper Series
83 downloads

Incl. Electronic Paper A Joint Test of Accounting Information and Investor Sentiment Theory
 Irfan Safdar
Texas A&M University - Mays Business School
Date Posted: October 06, 2009
Working Paper Series
250 downloads

Incl. Electronic Paper Accounting Variables and Bankruptcy Risk for Non-Listed Firms
 Bengt Pramborg
Stockholm University - School of Business
Date Posted: October 06, 2009
Last Revised: September 10, 2012
Working Paper Series
207 downloads

Incl. Electronic Paper Audit Quality and Cost of Debt Capital for Private Firms: Evidence from Finland
 Jukka Karjalainen
University of Eastern Finland - Department of Business
Date Posted: October 06, 2009
Last Revised: April 21, 2010
Working Paper Series
383 downloads

Incl. Electronic Paper The Financial Reporting Environment: Review of the Recent Literature
 Anne Beyer , Daniel A. Cohen , Thomas Z. Lys and Beverly R. Walther
Stanford University - Graduate School of Business , University of Texas at Dallas - Naveen Jindal School of Management , Northwestern University - Kellogg School of Management and Northwestern University - Department of Accounting Information & Management
Date Posted: October 06, 2009
Last Revised: August 13, 2010
Working Paper Series
2855 downloads

Incl. Electronic Paper Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?
Journal of Accounting Research: Forthcoming
 Petro Lisowsky , Leslie A. Robinson and Andrew Schmidt
University of Illinois at Urbana-Champaign - Department of Accountancy , Dartmouth College - Tuck School of Business and North Carolina State University
Date Posted: October 04, 2009
Last Revised: December 06, 2012
Accepted Paper Series
649 downloads

Incl. Electronic Paper The Party's Over: The Role of Earnings Guidance in Resolving Sentiment-Driven Overvaluation
 Nicholas Seybert and Holly Yang
University of Maryland - Department of Accounting & Information Assurance and University of Pennsylvania - The Wharton School
Date Posted: October 04, 2009
Last Revised: November 26, 2011
Working Paper Series
518 downloads

Incl. Electronic Paper Audit Quality, Accounting Attributes and the Cost of Equity Capital
 Yang Li , Donald J. Stokes , Stephen L. Taylor and Leon Wong
affiliation not provided to SSRN , Monash University , University of Technology, Sydney (UTS) - School of Accounting and affiliation not provided to SSRN
Date Posted: October 02, 2009
Working Paper Series
735 downloads

Incl. Electronic Paper Externalities of Disclosure Regulation: The Case of Regulation FD
 Michael J. Crawley , Bin Ke and Yong Yu
Indiana University , Nanyang Technological University and University of Texas at Austin
Date Posted: October 02, 2009
Last Revised: August 05, 2011
Working Paper Series
215 downloads


 

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