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SSRN eLibrary Statistics:

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Abstracts: 652,312
Full Text Papers: 545,895
Authors: 300,936
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  Last 12 months:
64,826

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Last 12 months: 12,153,679
Last 30 days: 1,137,239

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299,890
Total References: 8,837,251
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5,714,732
Papers with
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  Footnotes:
92,082
Total Footnotes: 9,005,705


SSRN eLibrary Search Results
JEL Code: M41
5,384,855 Total downloads
Showing Papers 4,001 - 4,050 of 11,461
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Incl. Electronic Paper Selection of Large Sub-Samples from the Continuous Sample of Working Lives Representative of the Benefits Provided by the Spanish Public Pension System
Juan Manuel Pérez Salamero González , Marta Regúlez-Castillo and Carlos Vidal-Meliá
University of Valencia - Department of Financial Economics , Universidad del País Vasco (UPV/EHU) - Department of Applied Economics III (Econometrics and Statistics) and University of Valencia - Department of Financial Economics
Date Posted: February 06, 2016
Working Paper Series
2 downloads

Technological Competition and Corporate Disclosure Policies
Michael Ettredge , Feng Guo , Ling Lei Lisic and Kevin Tseng
University of Kansas - School of Business , University of Kansas, School of Business, Accounting and Information Systems Area, Students , George Mason University and University of Kansas School of Busines
Date Posted: February 06, 2016
Working Paper Series

Incl. Electronic Paper Examining the Usefulness of the SEC Filing Review Process: Evidence from Debt Contracting
Lauren M. Cunningham , Roy Schmardebeck and Wei Wang
University of Tennessee , University of Missouri at Columbia - School of Accountancy and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Date Posted: February 05, 2016
Working Paper Series
8 downloads

Incl. Electronic Paper Do Directors Have a Use-By Date? Examining the Impact of Board Tenure on Firm Performance
Joshua Livnat , Gavin Smith , Kate Suslava and Martin B. Tarlie
New York University , Prudential Financial - Quantitative Management Associates , Rutgers, The State University of New Jersey - Accounting and Quantitative Management Associates
Date Posted: February 05, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Enforcement of Financial Reporting: A Corporate Governance Perspective
Matthias Hoeltken and Germar Ebner
Handelshochschule Leipzig (HHL) - Department of Accounting & Auditing and Handelshochschule Leipzig (HHL)
Date Posted: February 05, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Market-Based Transfer Pricing: An Evaluation of Alternative Market Prices
Nicole Bastian Johnson , Clemens Löffler and Thomas Pfeiffer
University of Oregon , University of Vienna and University of Vienna - Accounting and Control
Date Posted: February 04, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper IPOs, Organisational Change, and Management Accounting Change in Listed Chinese State-Owned Enterprises
CIMA Research Executive Summary, Volume 9, Issue 5, 2014
Zhiyuan Simon Tan , Narisa Tianjing Dai and Jason Zezhong Xiao
University of London, King's College London, Department of Management , University of International Business and Economics - Business School and Cardiff University
Date Posted: February 03, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper Predictive Ability and Market Pricing of Fair Value Earnings Components for Closed-End Funds
Igor Goncharov , Daniel W. Collins and Wei Chen
Lancaster University - Management School , University of Iowa - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Date Posted: February 03, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper How Does Corporate Social Responsibility Change Capital Structure?
Shenggang Yang , Feiying He , Zhu Qi and Zou Ziang
Hunan University - School of Finance and Statistics , Hunan University , Hunan University - School of Finance and Statistics and Hunan University
Date Posted: February 03, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper Financial Characteristics of the Nonprofit Organisation: Theory and Evidence for the Assessment of the Financial Condition of South African Public Universities
Mark B. Bunting
Rhodes University
Date Posted: February 03, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Repairing Organizational Legitimacy Following Information Technology (IT) Material Weaknesses: Executive Turnover, IT Expertise, and IT System Upgrades
Journal of Information Systems, Forthcoming
Jacob Haislip , Adi Masli , Vernon J. Richardson and Juan Manuel Sanchez
University of North Texas , University of Arkansas - Sam M. Walton College of Business , University of Arkansas at Fayetteville and Texas Tech University
Date Posted: February 02, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper A Research Note: Extracting Value Relevance from Advertising Expenditures — Endogeneity Issues and Insider Trading
Allan Hodgson , Suntharee Lhaopadchan and Raluca Valeria Ratiu
University of Queensland - Faculty of Business, Economics and Law , Kasetsart University - Faculty of Management Sciences and IE University
Date Posted: February 02, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper CDS Pricing and Accounting Disclosures: Evidence from U.S. Bank Holding Corporations Around the Recent Financial Crisis
Journal of Financial Stability, Forthcoming
Kiridaran (Giri) Kanagaretnam , Gaiyan Zhang and Sanjian Bill Zhang
York University - Schulich School of Business , University of Missouri at St. Louis - College of Business Administration and California State University Long Beach
Date Posted: February 01, 2016
Accepted Paper Series
5 downloads

Incl. Electronic Paper Are Banks' Below-Par Own Debt Repurchases a Cause For Prudential Concern?
Martien Jan Peter Lubberink and Annelies Renders
Victoria University of Wellington - School of Accounting and Commercial Law and Maastricht University
Date Posted: February 01, 2016
Working Paper Series
13 downloads

Incl. Electronic Paper Performance Measurement Systems in Auditing Firms: Challenges and Other Behavioural Aspects
Hegazy, M. and Tawfik, M. (2015). "Performance measurement systems in auditing firms: Challenges and other behavioural aspects". Journal of Accounting in Emerging Economies, Vol 5, No 4, pp. 395-423
Mohamed A. Hegazy and Myada Tawfik
Department of Accounting, The American University in Cairo and Cairo University
Date Posted: February 01, 2016
Accepted Paper Series
11 downloads

Incl. Electronic Paper Fuentes Y Mecanismos De Financiacion En Las Pymes De Villavicencio (Colombia) (Sources and Mechanisms of Financing for SMEs In Villavicencio, Colombia)
Revista Global de Negocios, v. 3 (3) p. 93-110, 2015
María del Carmen Ruiz Sánchez
Universidad de los Llanos
Date Posted: February 01, 2016
Accepted Paper Series
1 downloads

Incl. Electronic Paper Organisationsmängel in der Praxis – Ausgewählte Aspekte zu Art. 731b OR aus Sicht des Handelsregisters und der Rechtsprechung [Defects in the Organization of Companies According to Article 731b of the Swiss Code of Obligations – Advice from the Commercial Registrar and Relevant Case Law]
Aktuelle Juristische Praxis, Vol. 25, pp. 42-58, 2016
Lukas Mueller and Pascal Mueller
Kanton Obwalden
Date Posted: February 01, 2016
Last Revised: February 02, 2016
Accepted Paper Series
10 downloads

Incl. Electronic Paper Determinants of Analyst Replacement
Shin-Rong Shiah-Hou
Yuan-Ze University
Date Posted: February 01, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Valuation and Disclosure of Human Resource Accounting (HRA)
International Scholar Journal of Accounting and Finance, Volume-1, No.1 (2015) 51-62
Mohammad Sharif Hossain
Uttara University, Bangladesh
Date Posted: February 01, 2016
Accepted Paper Series
6 downloads

Incl. Electronic Paper Desarrollo Histórico De La Contabilidad De Estados Unidos De America Y Su Encuentro Con Las Normas Internacionales De Información Financiera (Historical Development of Accounting in United States of America and Its Encounter with International Financial Reporting Standards)
Revista Global de Negocios, v. 3 (5) p. 29-46, 2015
Rafael Marrero Díaz
Universidad de Puerto Rico, Recinto de Río Piedras
Date Posted: February 01, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper Can Short Sellers Constrain Opportunistic Non-GAAP Earnings Reporting?
Qunfeng Liao and Bo Ouyang
University of Michigan at Flint - School of Management and
Date Posted: January 31, 2016
Working Paper Series
8 downloads

Incl. Electronic Paper Why Are Successive Cohorts of Listed Firms Persistently Riskier?
European Financial Management Journal, Forthcoming
Anup Srivastava and Senyo Y. Tse
Tuck School of Business at Dartmouth and Texas A&M University - Lowry Mays College & Graduate School of Business
Date Posted: January 30, 2016
Last Revised: February 04, 2016
Accepted Paper Series
9 downloads

Incl. Electronic Paper Why We Do International Accounting Research
Ray Ball
University of Chicago
Date Posted: January 29, 2016
Working Paper Series
21 downloads

Incl. Electronic Paper Factors Influencing Recruitment of Non-Accounting Business Professionals into Internal Auditing
Geoffrey D. Bartlett , Joleen Kremin , K. Kelli Saunders and David A. Wood
Drake University , Texas Tech University , University of South Carolina and Brigham Young University - School of Accountancy
Date Posted: January 29, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper Do Managers Respond to Litigation with Silence?
Mary Brooke Billings , Matthew C. Cedergren and Svenja Dube
New York University , University of Pennsylvania - Accounting Department and New York University (NYU) - Stern School of Business
Date Posted: January 29, 2016
Working Paper Series
26 downloads

Incl. Electronic Paper Product Market Competition and Overreaction to Intra-Industry Information Transfers
Norio Kitagawa
Kobe University - Graduate School of Business Administration
Date Posted: January 29, 2016
Working Paper Series
13 downloads

Incl. Electronic Paper GAAP vs. IFRS Treatment of Leases and the Impact on Financial Ratios
Review of Business & Finance Studies, v. 7 (1) p. 93-104
Thomas A Buchman , Peter Harris and Michelle Liu
University of Colorado , New York Institute of Technology and New York Institute of Technology
Date Posted: January 29, 2016
Accepted Paper Series
30 downloads

Incl. Electronic Paper Do Firms Engage in Aggressive Tax Reporting Prior to Bankruptcy?
Accounting & Taxation, v. 7 (2) p. 1-15
Wendy Heltzer , Mary Mindak and Mingjun Zhou
DePaul University - College of Commerce , DePaul University and DePaul University
Date Posted: January 28, 2016
Accepted Paper Series
9 downloads

Incl. Electronic Paper Earnings Management, Weak Internal Controls, and Firm Size
Accounting & Taxation, v. 7 (2) p. 51-64
Yousef Jahmani and Suman Niranjan
Savannah State University and Savannah State University
Date Posted: January 28, 2016
Accepted Paper Series
5 downloads

Incl. Electronic Paper Accounting Knowledge, Practices, and Controls of Micro, Small and Medium Enterprises: Evidence from the Philippines
Accounting & Taxation, v. 7 (2) p. 83-96
Venus C. Ibarra and Rodrigo M. Velasco
Ateneo De Manila University and Gulf College
Date Posted: January 28, 2016
Accepted Paper Series
6 downloads

Incl. Electronic Paper Income Smoothing Practices of US Banks Around the 2008 Financial Crisis
International Journal of Business Research, v. 10 (1) p. 1-11
Burak Dolar
Western Washington University
Date Posted: January 28, 2016
Accepted Paper Series
32 downloads

Incl. Electronic Paper The Effect of Audit Firm Specialization on Earnings Management and Quality of Audit Work
Hegazy, M. Al Sabagh, A. and Handy, R. (2015). "The effect of audit firm specialization on earnings management and quality of audit work". Journal of Accounting and Finance, Vol. 15 (4), pp.143-164
Mohamed A. Hegazy , Ahmed Al Sabagh and Rasha Hamdy
Department of Accounting, The American University in Cairo , Cairo University and Cairo University
Date Posted: January 28, 2016
Accepted Paper Series
18 downloads

Incl. Electronic Paper Institutional Differences and International Private Debt Markets: A Test Using Mandatory IFRS Adoption
Journal of Accounting Research, Forthcoming
Anna Bergman Brown
Utah State University
Date Posted: January 28, 2016
Last Revised: February 02, 2016
Accepted Paper Series
5 downloads

Incl. Electronic Paper Functional-Based and Activity-Based Cost Management Systems in Woodworking Enterprises-Specifics and Perspectives for Implementation
Innovation in Woodworking and Engineering Design, 1/2014 (5): 161-165
Nikolay Konstantinov Neykov Sr., Neno Trichkov , Angel Petkov and Daniel Koynov
University of Forestry, Bulgaria , University of Forestry , University of Forestry and University of Forestry
Date Posted: January 28, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper Uncovering Expected Returns: Information in Analyst Coverage Proxies
Stanford University Graduate School of Business Research Paper No. 16-12
Charles M.C. Lee and Eric C. So
Stanford University - Graduate School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: January 27, 2016
Working Paper Series
78 downloads

Incl. Electronic Paper Real Activity Forecasts Using Loan Portfolio Information
Urooj Khan and N. Bugra Ozel
Columbia Business School - Accounting, Business Law & Taxation and University of Texas at Dallas
Date Posted: January 27, 2016
Last Revised: January 28, 2016
Working Paper Series
23 downloads

Incl. Electronic Paper Cash Holdings and Their Impact on Audit Fees
Samuel Jebaraj Benjamin , Jayalakshmy , Srikamaladevi and Zul Mohamed
University of Nottingham - University of Nottingham, Malaysia Campus , M. Srikamaladevi Marathamuthu and Unirazak
Date Posted: January 27, 2016
Working Paper Series
11 downloads

Incl. Electronic Paper Responsive Enforcement Strategy and Corporate Compliance with Disclosure Regulations
Ka Wai (Stanley) Choi , Charlene Chen , Sue Wright and Hai Wu
Macquarie University - Department of Applied Finance and Actuarial Studies , Macquarie University - Faculty of Business and Economics , Macquarie University - Faculty of Business and Economics and Australian National University (ANU) - College of Business and Economics
Date Posted: January 27, 2016
Working Paper Series
8 downloads

Incl. Electronic Paper Securities Class Actions Compared to Derivative Lawsuits: Evidence from the Stock Option Backdating Litigation on Their Relative Disciplining of Fraudster Executives
Journal Of Forensic And Investigative Accounting. Volume 8, Issue 2.
Ross D. Fuerman
Suffolk University - Department of Accounting
Date Posted: January 27, 2016
Accepted Paper Series
28 downloads

Incl. Electronic Paper The Interest Cost Calculation Under IAS 19 When Discounting with a Yield Curve
International Journal of Accounting and Financial Reporting, Vol. 4, No. 2, 2014
Gennaro Olivieri and Paola Fersini
LUISS Guido Carli University and LUISS Guido Carli University
Date Posted: January 26, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper The Executive Efficiency Index: What Is It? And Why Is It Important?
Peter N. Rampling and Ian A. Eddie
Southern Cross University - SCBS and University of New England
Date Posted: January 26, 2016
Working Paper Series
11 downloads

Incl. Electronic Paper Australian CEO Remuneration and Firm Financial Performance in Australia after the GFC
Peter N. Rampling and Ian A. Eddie
Southern Cross University - SCBS and University of New England
Date Posted: January 26, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Influential Factors of Presentation Format Choice: An Analysis Based on the Theories of Cognitive Fit and Self-Determination
Marc Zielinski and Thomas Heupel
University of Siegen and FOM University of Applied Sciences - ESSEN
Date Posted: January 25, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Are Layoff Decisions of American Corporations Efficient?
KAIST College of Business Working Paper Series No. 2016-001
Boochun Jung , Byungki Kim , Woo-Jong Lee and Choong-Yuel Yoo
University of Hawaii - Shidler College of Business , Korea Advanced Institute of Science and Technology (KAIST) - College of Business , Seoul National University and Korea Advanced Institute of Science and Technology (KAIST) - College of Business
Date Posted: January 25, 2016
Last Revised: February 01, 2016
Working Paper Series
18 downloads

Incl. Electronic Paper A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research
Journal of Accounting Research, Forthcoming
Chandra Kanodia and Haresh Sapra
University of Minnesota - Carlson School of Management and University of Chicago - Booth School of Business
Date Posted: January 24, 2016
Accepted Paper Series
94 downloads

Incl. Electronic Paper Nonrecurring Income Taxes: Do Analysts and Investors Identify and Adjust for Transitory Tax Expense Items?
Dain C. Donelson , Colin Q. Koutney and Lillian F. Mills
University of Texas at Austin - McCombs School of Business , University of Texas at Austin - McCombs School of Business and University of Texas at Austin - McCombs School of Business
Date Posted: January 23, 2016
Working Paper Series
36 downloads

Incl. Electronic Paper Determinants of the Adoption and Performance Effects of Value-Based Management Systems in Germany
Christian Brück , Barbara Faltynek , Thorsten Knauer and Anja C. Schwering
University of Bayreuth - Faculty of Law, Business and Economics , University of Muenster - Accounting Center , University of Bayreuth - Faculty of Law, Business and Economics
Date Posted: January 22, 2016
Working Paper Series
20 downloads

Incl. Electronic Paper The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting Profession
CESifo Working Paper Series No. 5661
Matthew J. Bloomfield , Ulf Brüggemann , Hans Bonde Christensen and Christian Leuz
University of Chicago - Booth School of Business , Humboldt University of Berlin - School of Business and Economics , University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Date Posted: January 22, 2016
Working Paper Series
21 downloads

Incl. Electronic Paper The Financial Burden of Regulation – Exploring Macroeconomic and Institutional Ties with the Demand for Accounting Services
Thomas R. Loy and Marcus Bravidor
University of Bayreuth - Business Administration and University of Bayreuth, Chair of International Accounting
Date Posted: January 21, 2016
Working Paper Series
31 downloads

Incl. Electronic Paper Do Compensation Disclosures Matter for SoP Voting?
Tathagat Mukhopadhyay and Lakshmanan Shivakumar
London Business School and London Business School
Date Posted: January 21, 2016
Working Paper Series
21 downloads


 

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