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SSRN eLibrary Statistics:

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Abstracts: 604,861
Full Text Papers: 502,616
Authors: 279,955
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  Last 12 months:
63,529

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To date: 85,871,587
Last 12 months: 11,016,798
Last 30 days: 1,068,598

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285,986
Total References: 9,075,745
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6,036,513
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  Footnotes:
94,530
Total Footnotes: 9,183,438


SSRN eLibrary Search Results
JEL Code: M4
6,322,897 Total downloads
Showing Papers 3,941 - 3,990 of 15,189
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1 2 3 4 ... 304 | Next >
   


Incl. Electronic Paper Client Conservatism and Auditor-Client Contracting
Forthcoming in The Accounting Review
Mark L. DeFond , Chee Yeow Lim and Yoonseok Zang
University of Southern California - Leventhal School of Accounting , Singapore Management University and Singapore Management University - School of Accountancy
Date Posted: May 03, 2015
Accepted Paper Series
2 downloads

The Effect of Debt Covenant Violation on the Use of Off-Balance-Sheet Operating Lease and Long-Term Debt
Brandon Byunghwan Lee , Daniel Gyung Paik and Sung Wook Yoon
Indiana University Northwest , University of Richmond - Accounting and California State University, Northridge - Department of Accounting & IS
Date Posted: May 02, 2015
Working Paper Series

Incl. Electronic Paper Econometric Identification of Causal Effects: A Graphical Approach with a Case Study
Sanjay Kallapur
Indian School of Business
Date Posted: May 02, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper ¿Son Actuarialmente Justas Las Tarifas Para Determinar El Coste De Las Pensiones Derivadas De Accidentes De Trabajo? Análisis Del Período 2011-2015 (Are the Rates Levied to Cover the Cost of Pensions for Occupational Injury and Disease Actuarially Fair? An Analysis for the Period 2011-2015)
Anna Castañer , Juan Manuel Pérez Salamero González and Carlos Vidal-Meliá
University of Barcelona - Department of Actuarial, Financial and Economic Mathematics , University of Valencia - Department of Financial Economics and University of Valencia - Department of Financial Economics
Date Posted: May 02, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper Whose Goodwill is it? The Taxation of Goodwill in Owner-Entity Transactions
122 Journal of Taxation 74 (Feb. 2015)
Timothy M. Todd
Liberty University School of Law
Date Posted: May 02, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Analysis of the Relevance of Information Content of the Value Added Statement in the Brazilian Capital Markets
Marcio Andre Veras Machado , Marcelo Alvaro da Silva Macedo and Márcia Reis Machado
Federal University of Paraiba (UFPB) , Universidade Federal do Rio de Janeiro (UFRJ) and Federal University of Paraiba (UFPB)
Date Posted: May 02, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper How Does XBRL Affect the Cost of Equity Capital? Evidence from an Emerging Market
Songsheng Chen , Ling L. Harris , Wenying Li and Donglin Wu
Beijing Institute of Technology , University of South Carolina - School of Accounting , Beijing Institute of Technology and Beijing Institute of Technology
Date Posted: May 02, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper Does Local Public Ownership Matter for the Efficiency of Water Utilities? Evidence from Italy
Meryem Duygun Fethi , Silvia Pazzi and Emili Tortosa-Ausina
University Leicester School of Management , University of Leicester - School of Management and Jaume I University - Department of Economics
Date Posted: May 02, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper The Essential Role of Accounting Earnings in Return-Maximizing CEO Compensation Contracts
Gurupdesh S. Pandher and Jagdish Pathak
University of Windsor, Odette School of Business and University of Windsor - Odette School of Business
Date Posted: May 01, 2015
Working Paper Series
11 downloads

Incl. Electronic Paper Is There a CEO Honeymoon Period?
Paul Geertsema , David H. Lont and Helen Lu
University of Auckland - Department of Accounting and Finance , University of Otago - Department of Accountancy and Finance and University of Auckland - Department of Accounting and Finance
Date Posted: May 01, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Economic Freedom, Investment Flexibility, and Equity Value: A Cross-Country Study
Forthcoming in The Accounting Review (September 2015)
Chih-Ying Chen , Peter F. Chen and Qinglu Jin
Singapore Management University - School of Accountancy , Hong Kong University of Science & Technology - Department of Accounting and Shanghai University of Finance and Economics
Date Posted: April 30, 2015
Accepted Paper Series
15 downloads

Incl. Electronic Paper The Information Role of Audit Opinions in Debt Contracting
Journal of Accounting & Economics (JAE), Forthcoming
Peter F. Chen , Shaohua He , Zhiming Ma and Derrald Stice
Hong Kong University of Science & Technology - Department of Accounting , Lancaster University , Peking University and Hong Kong University of Science & Technology
Date Posted: April 29, 2015
Accepted Paper Series
34 downloads

Incl. Electronic Paper Disproportional Control Rights and the Governance Role of Debt
Management Science, Forthcoming
Aiyesha Dey , Valeri V. Nikolaev and Xue Wang
University of Minnesota - Carlson School of Management , University of Chicago - Booth School of Business and Ohio State University - Fisher College of Business
Date Posted: April 29, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper Cost Stickiness and Cost Inertia: A Two-Driver Model of Asymmetric Cost Behavior
Mark C. Anderson , Joo Hyung Lee and Raj Mashruwala
Haskayne School of Business , University of Calgary - Haskayne School of Business and University of Calgary - Haskayne School of Business
Date Posted: April 27, 2015
Working Paper Series
13 downloads

Incl. Electronic Paper On the Hegemony of Accounting Research: A Survey of Accounting Research seen from a Global Perspective
Wm. Dennis Huber
Capella University
Date Posted: April 27, 2015
Working Paper Series
19 downloads

Incl. Electronic Paper The Presence and Effect of the Winner's Curse in the Market for Audit Services: An Experimental Market Examination
Jessen L. Hobson , Robert Marley , Mark J. Mellon and Douglas E. Stevens
University of Illinois at Urbana-Champaign , University of Tampa , University of South Florida and Georgia State University - Robinson College of Business
Date Posted: April 27, 2015
Working Paper Series
8 downloads

The Effect of Risk Factor Disclosures on the Pricing of Credit Default Swaps
Tzu-Ting Chiu , Yuyan Guan and Jeong-Bon Kim
Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law , City University of Hong Kong - Department of Accountancy and City University of Hong Kong
Date Posted: April 26, 2015
Working Paper Series

Incl. Electronic Paper An Analysis of Enforcement Actions Settled by the U.S. Securities and Exchange Commission and the U.S. Department of Justice for Violations of the Foreign Corrupt Practices Act: 2006‒2013
Journal of Accounting, Ethics and Public Policy, Vol. 16, No. 1, 2015
Helen M. Roybark
Radford University - College of Business and Economics
Date Posted: April 26, 2015
Accepted Paper Series
9 downloads

The Qualitative Characteristics of Financial Information, and Managers’ Accounting Decisions: Evidence from IFRS Policy Changes
Accounting and Business Research 2015, Forthcoming
Christopher William Nobes and Christian Stadler
University of London - Royal Holloway College and Lancaster University - Department of Accounting and Finance
Date Posted: April 25, 2015
Accepted Paper Series

Incl. Electronic Paper Downside Risk, Capital Flexibility and Operating Leases
Jose M. Carabias
London School of Economics
Date Posted: April 24, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Career Concerns of Banking Analysts
Joanne Horton , George Serafeim and Shan Wu
University of Exeter Business School , Harvard University - Harvard Business School and University of Exeter Business School
Date Posted: April 24, 2015
Working Paper Series
24 downloads

Incl. Electronic Paper The Effect of State Antitakeover Laws on Corporate Tax Avoidance
Xinghua Gao , Yonghong Jia and Chansog (Francis) Kim
Governors State University - College of Business and Public Administration , Governors State University - College of Business and Public Administration and State University of New York (SUNY) at Stony Brook, College of Business
Date Posted: April 24, 2015
Working Paper Series
4 downloads

Bond Yield Spreads and Board of Director Characteristics: The Role of Cross-Acceleration
Anne Beatty and Anthony Meder
Ohio State University (OSU) - Department of Accounting & Management Information Systems and State University of New York at Binghamton - School of Management
Date Posted: April 23, 2015
Working Paper Series

Incl. Electronic Paper Partiendo de un análisis del comportamiento de los mercados de valores: Es adecuado la implementación de las normas internacionales de información financiera en nuestro país? (Based on an Analysis About Behavior of Stock Markets: Is It Right the Implementation of the International Accounting Standard Boards in Our Country?)
Jennifer Lorena Gómez
National University of Colombia
Date Posted: April 23, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Comportamiento financiero de las emisoras colombianas ante MINTIC (Financial Behavior of Colombian Radio Stations for MINTIC)
Luis Fernando Valenzuela
National University of Colombia
Date Posted: April 23, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Revisiting Asymmetric Timeliness Estimates of Conditional Conservatism
Panos N. Patatoukas and Jacob K. Thomas
University of California, Berkeley - Haas School of Business and Yale School of Management
Date Posted: April 23, 2015
Working Paper Series
233 downloads

Incl. Electronic Paper Estimation Bias and Monitoring in Clean Development Mechanism Projects
Hui Chen , Peter Letmathe and Naomi S. Soderstrom
University of Zurich , RWTH Aachen University and University of Colorado at Boulder
Date Posted: April 23, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper The Effect of Information System Precision on Honesty in Managerial Reporting: An Experimental Examination Incorporating Operating Uncertainty
Heba Y. Abdel-Rahim and Douglas E. Stevens
Georgia State University - J. Mack Robinson College of Business and Georgia State University - Robinson College of Business
Date Posted: April 22, 2015
Last Revised: April 23, 2015
Working Paper Series
36 downloads

Incl. Electronic Paper The Impact of Risk Modeling on the Market Perception of Banks’ Estimated Fair Value Gains and Losses for Financial Instruments
Accounting, Organizations and Society, Forthcoming
Gauri Bhat and Stephen G. Ryan
Southern Methodist University (SMU) and New York University (NYU) - Leonard N. Stern School of Business
Date Posted: April 21, 2015
Accepted Paper Series
21 downloads

Incl. Electronic Paper Accounting Research for the Accounting Profession
Boon Seng Tan
Institute of Singapore Chartered Accountants
Date Posted: April 21, 2015
Working Paper Series
14 downloads

Incl. Electronic Paper A Policy Analysis of Interim Financial Reporting in Singapore
Boon Seng Tan and Harold Teng
Institute of Singapore Chartered Accountants and Centre on Asia and Globalization (CAG) at the Lee Kuan Yew School of Public Policy, National University of Singapore.
Date Posted: April 21, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper On the Convergence of Accounting Standards
Boon Seng Tan
Institute of Singapore Chartered Accountants
Date Posted: April 21, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper The Paradoxical Impact of Corporate Inversions on US Tax Revenue
Rita Nevada Gunn and Thomas Z. Lys
Northwestern University - Kellogg School of Management and Northwestern University - Kellogg School of Management
Date Posted: April 21, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Modelling Metadata in Central Banks
David M. Bholat
Bank of England
Date Posted: April 20, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Why More Forward-Looking Accounting Standards Can Reduce Financial Reporting Quality
European Accounting Review, Forthcoming
Ralf Ewert and Alfred Wagenhofer
University of Graz - Institute of Accounting and Auditing and University of Graz
Date Posted: April 20, 2015
Accepted Paper Series
33 downloads

Incl. Electronic Paper Understanding Behavioral Aspects of Financial Planning and Investing
Journal of Financial Planning, Volume 28, Issue 3, pp. 22-26
H. Kent Baker and Victor Ricciardi
American University - Kogod School of Business and Goucher College - Department of Business Management
Date Posted: April 20, 2015
Accepted Paper Series
168 downloads

Incl. Electronic Paper Earnings Management through Deferred Taxes Recognized under IAS 12: Evidence from Pakistan
Lahore Journal of Business Vol 03 No. 1 Apr - Sep 2014
Abdul Rafay and Muhammad Mobeen Ajmal
University of Management & Technology (UMT) and University of Management & Technology (UMT)
Date Posted: April 20, 2015
Accepted Paper Series
12 downloads

Incl. Electronic Paper Political Uncertainty and Cost Stickiness: Evidence from National Elections around the World
Woo-Jong Lee and Jeffrey Pittman
Seoul National University and Memorial University of Newfoundland (MUN) - Faculty of Business Administration
Date Posted: April 20, 2015
Working Paper Series
18 downloads

Are There Adverse Consequences of Mandatory Auditor Rotation? Evidence from the Italian Experience
Auditing: A Journal of Practice & Theory, Vol. 34, No. 1, 2015
Mara Cameran , Jere R. Francis , Antonio Marra II and Angela Kate Pettinicchio
Bocconi University - Department of Accounting , University of Missouri at Columbia , Bocconi University - Department of Accounting and Bocconi University - Department of Accounting
Date Posted: April 20, 2015
Working Paper Series

The Audit Mandatory Rotation Rule: The State of the Art
Journal of Financial Perspectives, Forthcoming
Mara Cameran , Giulia Negri and Angela Kate Pettinicchio
Bocconi University - Department of Accounting , Independent and Bocconi University - Department of Accounting
Date Posted: April 20, 2015
Working Paper Series

Incl. Electronic Paper Non-Recurring Items in Debt Contracts
Anne Beatty , Lin Cheng and Tzachi Zach
Ohio State University (OSU) - Department of Accounting & Management Information Systems , The University of Arizona - Eller College of Management and Ohio State University (OSU) - Fisher College of Business
Date Posted: April 19, 2015
Working Paper Series
37 downloads

Incl. Electronic Paper The Consequences of Writing Not So Readable Responses to SEC Comment Letters
Cory A. Cassell , Lauren M. Cunningham and Ling Lei Lisic
University of Arkansas , University of Tennessee and George Mason University
Date Posted: April 19, 2015
Last Revised: April 29, 2015
Working Paper Series
31 downloads

Gray Matters: Detecting Accounting Student Use of Publisher Test Banks and the Implications for Academic and Professional Organizations
Christine Cheng and D. Larry Crumbley
Louisiana State University and Louisiana State University, Baton Rouge - Department of Accounting
Date Posted: April 19, 2015
Working Paper Series

Incl. Electronic Paper Voluntary vs. Mandatory Management Earnings Forecasts in IPOs
Dimitrios Gounopoulos , Arthur G. Kraft and Frank S. Skinner
University of Sussex, School of Business, Management and Economics , City University London - Cass Business School and Brunel University
Date Posted: April 19, 2015
Working Paper Series
18 downloads

Audit Team Characteristics Matter: How Groups of Individuals Determine Audit Quality
Mara Cameran , Angelo Ditillo and Angela Kate Pettinicchio
Bocconi University - Department of Accounting , Bocconi University - Department of Accounting and Bocconi University - Department of Accounting
Date Posted: April 19, 2015
Working Paper Series

Incl. Electronic Paper Determinants and Consequences of Budget Reallocations: Evidence from the Consumer Goods Industry
Isabella Grabner and Frank Moers
Maastricht University School of Business and Economics and Maastricht University School of Business and Economics
Date Posted: April 18, 2015
Working Paper Series
13 downloads

Incl. Electronic Paper Audit Firm Tenure, Bank Complexity and Financial Reporting Quality
Brian Bratten , Monika Causholli and Thomas C. Omer
University of Kentucky - Von Allmen School of Accountancy , University of Kentucky and University of Nebraska at Lincoln - School of Accountancy
Date Posted: April 18, 2015
Working Paper Series
53 downloads

Incl. Electronic Paper Examining the Link between Outsourcing and Performance: The Leverage Effect of the Interactive Use of Management Accounting and Control Systems
Forthcoming in Spanish Journal of Finance and Accounting
Jacobo Gomez-Conde
Universidad Autonoma de Madrid
Date Posted: April 18, 2015
Accepted Paper Series
26 downloads

Incl. Electronic Paper Assessing Goodwill in Hotel Business Case Study: Milcofil SA. Vrancea
Pauna Dan and Filip Luminita Maria
Danubius University and Universitatea Danubius
Date Posted: April 18, 2015
Working Paper Series
4 downloads

Quality versus Quantity: The Role of Mandated IFRS and Reporting Frequency on Financial Analysts’ Information Environment
Andreea Moraru
University of Neuchatel - Institute of Financial Analysis
Date Posted: April 18, 2015
Working Paper Series


 

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