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SSRN eLibrary Statistics:

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Abstracts: 484,509
Full Text Papers: 393,865
Authors: 226,776
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  Last 12 months: 		68,968

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To date: 65,966,954
Last 12 months: 11,189,330
Last 30 days: 1,059,940

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Total References: 8,480,523
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  Footnotes: 		77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M40
870,640 Total downloads
Showing Papers 401 - 450 of 2,720
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Incl. Electronic Paper How CFO's Determine Management Accounting Innovation: An Examination of Direct and Indirect Effects
European Accounting Review, Vol.18, No. 4, pp. 667-695
David Naranjo-Gil , Victor S. Maas and Frank G. H. Hartmann
Pablo de Olavide University , Erasmus University Rotterdam (EUR) and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Date Posted: November 10, 2008
Last Revised: March 06, 2011
Accepted Paper Series
551 downloads

Incl. Electronic Paper Analyst Report Readability
Rotman School of Management Working Paper No. 1873424
 Gus De Franco , Ole-Kristian Hope , Dushyantkumar Vyas and Yibin Zhou
University of Toronto - Rotman School of Management , University of Toronto - Rotman School of Management , University of Minnesota - Twin Cities and University of Texas at Dallas - School of Management
Date Posted: June 28, 2011
Last Revised: May 11, 2013
Working Paper Series
550 downloads

Incl. Electronic Paper Accounting - Truth, Lies, or 'Bullshit?': A Philosophical Investigation
 Norman B. Macintosh
Queen's University
Date Posted: August 15, 2007
Working Paper Series
547 downloads

Incl. Electronic Paper Board Interlocks and Earnings Management Contagion
The Accounting Review, Forthcoming
 Peng-Chia Chiu , Siew Hong Teoh and Feng Tian
University of California, Irvine - Accounting Area , University of California - Paul Merage School of Business and University of Hong Kong - School of Business
Date Posted: December 12, 2010
Last Revised: February 06, 2013
Accepted Paper Series
547 downloads

Incl. Electronic Paper DCF Business Valuation with Imputed Interest on the Stock of Equity
EFMA 2004 Basel Meetings Paper
 Manfred Frühwirth and Markus S. Schwaiger
Vienna University of Economics and Business and Vienna University of Economics and Business Administration
Date Posted: May 18, 2004
Working Paper Series
545 downloads

Incl. Electronic Paper The Effects of Audit Risk and Information Importance on Auditor Memory During Working Paper Review
 Geoffrey B. Sprinkle and Richard M. Tubbs
Indiana University Bloomington - Department of Accounting and University of Iowa - Department of Accounting
Date Posted: May 09, 1997
Working Paper Series
544 downloads

Incl. Electronic Paper Financial Performance of Privatized State Owned Enterprises (SOEs) in Vietnam
MGSM Working Paper No. 2008-2
 Cuong Duc Pham and Tyrone M. Carlin
The National Economics University- Accounting Faculty and The University of Sydney Business School
Date Posted: May 10, 2008
Working Paper Series
538 downloads

Incl. Electronic Paper How to Assess the Quality of Voluntary Disclosures
 Giacomo Boesso
University of Padua - Department of Economics
Date Posted: October 31, 2005
Working Paper Series
537 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 Honesty in Managerial Reporting
The Accounting Review, October 2001
 John Harry Evans III, R. Lynn Hannan , Ranjani Krishnan and Donald V. Moser
University of Pittsburgh - Katz Graduate School of Business , Georgia State University - J. Mack Robinson College of Business , Michigan State University - Department of Accounting & Information Systems and University of Pittsburgh
Date Posted: May 11, 2001
Accepted Paper Series
535 downloads

Incl. Electronic Paper Theoretical Failure of IAS 41
 Yohanes Handoko Aryanto
Pertamina EP
Date Posted: April 15, 2011
Working Paper Series
533 downloads

Incl. Electronic Paper Optimal Capital Structure for Finite Cash Flows
 Felipe Mejia-Pelaez , Ignacio Velez-Pareja and James W. Kolari
Internexa S.A. E.S.P. , Master Consultores and Texas A&M University (TAMU) - Department of Finance
Date Posted: April 02, 2011
Last Revised: December 05, 2011
Working Paper Series
532 downloads

Incl. Electronic Paper Analytical Solution to the Circularity Problem in the Discounted Cash Flow Valuation Framework
Innovar, Vol. 21, No. 42, pp. 55-68, 2011
 Felipe Mejia-Pelaez and Ignacio Velez-Pareja
Internexa S.A. E.S.P. and Master Consultores
Date Posted: April 27, 2010
Last Revised: February 08, 2012
Accepted Paper Series
528 downloads

Incl. Electronic Paper All Control is Not Equal: The Effect of Formal Control Type on Trust and Cooperation
AAA Management Accounting Section (MAS) 2006 Meeting Paper, McCombs Research Paper Series No. ACC-04-06
 Margaret H. Christ , Karen L. Sedatole and Kristy L. Towry
University of Georgia , Michigan State University - Eli Broad College of Business and Emory University
Date Posted: March 23, 2006
Last Revised: July 14, 2008
Working Paper Series
526 downloads

Incl. Electronic Paper The Role of Manufacturing Practices in Mediating the Impact of Activity-Based Costing on Plant Performance
Accounting, Organizations and Society, Forthcoming
Rajiv D. Banker , Tai-Yuan Chen and Indranil Bardhan
Temple University - Fox School of Business and Management , Hong Kong University of Science & Technology (HKUST) - School of Business and Management and University of Texas at Dallas
Date Posted: September 19, 2007
Accepted Paper Series
524 downloads

Incl. Electronic Paper Capacity Acquisition, Capacity Cost Allocation, and Pricing for New Product Introduction
 Birendra K. Mishra , Dhinu Srinivasan and Ashutosh Prasad
University of California, Riverside - A. Gary Anderson Graduate School of Management , University of Pittsburgh - Katz Graduate School of Business and University of Texas at Dallas - Naveen Jindal School of Management
Date Posted: July 12, 2003
Working Paper Series
523 downloads

Incl. Electronic Paper Leases, Debt and Value
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 4, No. 1, pp. 3-29, 2009
Aswath Damodaran
New York University - Stern School of Business
Date Posted: July 17, 2009
Accepted Paper Series
523 downloads

Incl. Electronic Paper Internal Capital Markets and Corporate Politics in a Banking Group
Review of Financial Studies, 24, 2011, 358-401 , European Banking Center Discussion Paper No. 2009-15S, Yale ICF Working Paper No. 08-19, CentER Discussion Paper Series No. 2009-47S, AFA 2010 Atlanta Meetings Paper
 Martijn Cremers , Rocco Huang and Zacharias Sautner
University of Notre Dame , Michigan State University - Department of Finance and University of Amsterdam - University of Amsterdam Business School
Date Posted: July 31, 2008
Last Revised: August 02, 2012
Working Paper Series
521 downloads

Incl. Electronic Paper How Well Can Publication of an Article in a Top Accounting Journal Be Used as a Proxy for its Contribution?
 Chee W. Chow , Kamal Haddad , Gangaram Singh and Anne Wu
San Diego State University , San Diego State University - Finance Department , San Diego State University - Department of Management and National Chengchi University (Taipei)
Date Posted: July 31, 2006
Working Paper Series
519 downloads

Incl. Electronic Paper The Economics of Full Cost Transfer Pricing
 Jan Bouwens and Bert Steens
Tilburg University - Center and Faculty of Economics and Business Administration and VU University
Date Posted: January 18, 2009
Last Revised: April 20, 2009
Working Paper Series
518 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 Agency Problems and Audit Fees: Further Tests of the Free Cash Flow Hypothesis
UC Davis Graduate School of Management Research Paper No. 07-09
 Paul A. Griffin , David H. Lont and Yuan Sun
University of California, Davis - Graduate School of Management , University of Otago - Department of Accountancy and Finance and University of California, Berkeley - Haas School of Business
Date Posted: February 08, 2009
Last Revised: July 21, 2009
Working Paper Series
517 downloads

Incl. Electronic Paper Coal Mine Safety: Do Unions Make a Difference?
Industrial and Labor Relations Review, Forthcoming
 Alison D. Morantz
Stanford Law School
Date Posted: May 20, 2011
Last Revised: April 30, 2012
Accepted Paper Series
517 downloads

Incl. Electronic Paper Horsing Around with Clean Surplus Relations
 Joseph Tham
Duke University - Duke Center for International Development in the Sanford School of Public Policy
Date Posted: February 06, 2001
Working Paper Series
515 downloads

Incl. Electronic Paper Suspicion Where Suspicion is Due: Myths and Rhetoric in the Accrual Budgeting Tale
MGSM Working Paper No. 25-2003
 Tyrone M. Carlin
The University of Sydney Business School
Date Posted: December 06, 2003
Working Paper Series
515 downloads

Incl. Electronic Paper Uncertainty, Real Options, and Cost Behavior: Evidence from Washington State Hospitals
 Sanjay Kallapur and Leslie Eldenburg
Indian School of Business and University of Arizona
Date Posted: June 24, 2003
Working Paper Series
515 downloads

Incl. Electronic Paper The Fair Value of Guaranteed Annuity Options
Cass Business School Research Paper
 Enrico Biffis and Pietro Millossovich
Imperial College Business School and City University London - Sir John Cass Business School
Date Posted: January 12, 2005
Working Paper Series
514 downloads

Incl. Electronic Paper Internal Control System in SME – Legal and Business Considerations for Small and Medium-Sized Joint Corporations [Das Interne Kontrollsystem beim KMU – Rechtliche und betriebswirtschaftliche Aspekte bei kleinen und mittleren Aktiengesellschaften]
WIRTSCHAFTSRECHT IN BEWEGUNG, FESTGABE ZUM 65 GEBURTSTAG VON PETER FORSTMOSER, pp. 317-345, Patrik R. Peyer, Bertrand Schott & Gaudenz Zindel, eds., 2008
 Lukas Mueller
University of Zurich - Rechtswissenschaftliches Institut (School of Law)
Date Posted: March 20, 2011
Last Revised: March 31, 2011
Accepted Paper Series
513 downloads

Incl. Electronic Paper Predicting Stock Market Returns with Aggregate Discretionary Accruals
Journal of Accounting Research, Forthcoming
 Qiang Kang , Qiao Liu and Rong Qi
Florida International University (FIU) - Department of Finance , University of Hong Kong - School of Economics and Finance and St. John's University
Date Posted: March 09, 2010
Accepted Paper Series
511 downloads

Incl. Electronic Paper Is There a Next Stage in Case Research for Management Accounting?
 Bernard Verstegen
Open University of the Netherlands
Date Posted: February 02, 2004
Working Paper Series
510 downloads

Incl. Electronic Paper Implication of Securities Class Actions for Cost of Equity Capital and Shareholder Wealth
 Sudheer Chava , C.S. Agnes Cheng , Henry Huang and Gerald J. Lobo
Georgia Institute of Technology - College of Management , Louisiana State University , Prairie View A&M University - College of Business and University of Houston - C.T. Bauer College of Business
Date Posted: September 11, 2006
Last Revised: July 26, 2012
Working Paper Series
509 downloads

Incl. Electronic Paper Promotions, Turnover, and Performance Evaluation: Evidence from the Careers of Division Managers
Accounting Review, Vol. 84, No. 4, pp. 1119-1143, July 2009
 Michael Cichello , C. Edward Fee , Charles J. Hadlock and Ramana Sonti
University of Maryland , Michigan State University - Department of Finance , Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management and Indian School of Business
Date Posted: March 21, 2006
Last Revised: June 09, 2010
Accepted Paper Series
508 downloads

Incl. Electronic Paper Earnings Precision and the Relations between Earnings and Returns
 David Burgstahler and Elizabeth Chuk
University of Washington - Department of Accounting and University of Southern California
Date Posted: April 30, 2008
Last Revised: October 11, 2010
Working Paper Series
504 downloads

Incl. Electronic Paper Financial Management's Success as an Academic Journal
 Kenneth A. Borokhovich , Robert J. Bricker and Betty J. Simkins
Cleveland State University , Case Western Reserve University - Department of Accountancy and Oklahoma State University - Stillwater - Department of Finance
Date Posted: August 23, 1999
Working Paper Series
504 downloads

Incl. Electronic Paper Financial Statement Analysis and Valuation Spreadsheets
 Dhananjay (Dan) K. Gode and James A. Ohlson
New York University (NYU) - Department of Accounting, Taxation & Business Law and New York University (NYU) - Leonard N. Stern School of Business
Date Posted: October 04, 2011
Working Paper Series
504 downloads

Incl. Electronic Paper Neuroaccounting, Part I: The Primate Brain and Reciprocal Exchange
 John W. Dickhaut , Sudipta Basu , Kevin A. McCabe and Gregory B. Waymire
Chapman University (Deceased) , Temple University - Fox School of Business and Management , George Mason University - Department of Economics and Emory University - Department of Accounting
Date Posted: February 02, 2009
Working Paper Series
502 downloads

Incl. Electronic Paper Choice Avoidance in Managerial Accounting Decisions
 Kimberly M. Sawers
Seattle Pacific University
Date Posted: September 02, 2003
Working Paper Series
500 downloads

Incl. Electronic Paper More Evidence of Bias in the Differential Timeliness Measure of Conditional Conservatism
Accounting Review, September 2011
 Panos N. Patatoukas and Jacob K. Thomas
University of California, Berkeley - Haas School of Business and Yale School of Management
Date Posted: May 26, 2010
Last Revised: October 22, 2011
Accepted Paper Series
499 downloads

Incl. Electronic Paper Neuroaccounting, Part II: Consilience Between Accounting Principles and the Primate Brain
 John W. Dickhaut , Sudipta Basu , Kevin A. McCabe and Gregory B. Waymire
Chapman University (Deceased) , Temple University - Fox School of Business and Management , George Mason University - Department of Economics and Emory University - Department of Accounting
Date Posted: February 02, 2009
Working Paper Series
499 downloads

Incl. Electronic Paper Kauffman Firm Survey (KFS): Third Follow-Up Annotated Questionnaire
 David DesRoches and Tom Barton
Mathematica Policy Research, Inc. and Mathematica Policy Research, Inc.
Date Posted: September 15, 2008
Last Revised: April 07, 2009
Working Paper Series
498 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

Incl. Electronic Paper The Role of Corporate Social Capital in Business Innovation Networks
Presented to the International Forum on Knowledge Asset Dynamics, 26-27 June 2008, Matera, Italy
 Laurence Lock Lee and James Guthrie
Optimice Pty Ltd and Macquarie University - Department of Accounting and Finance
Date Posted: March 13, 2009
Accepted Paper Series
496 downloads

Incl. Electronic Paper Barriers to Mobility: The Lockout Effect of U.S. Taxation of Worldwide Corporate Profits
 John R. Graham , Michelle Hanlon and Terry J. Shevlin
Duke University - Fuqua School of Business , Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of California-Irvine
Date Posted: December 17, 2008
Last Revised: September 01, 2010
Working Paper Series
494 downloads

Incl. Electronic Paper Controlling Investment Decisions: Depreciation- and Capital Charges
 Sunil Dutta and Stefan J. Reichelstein
University of California, Berkeley - Haas School of Business and Stanford University - Stanford Graduate School of Business
Date Posted: December 15, 2002
Working Paper Series
494 downloads

Incl. Electronic Paper Audit Fees, Big Four Premium and Institutional Settings: The Devil is in the Details!
 Paul André , Géraldine Broye , Christopher K.M. Pong and Alain Schatt
ESSEC Business School and ESSEC-KPMG Financial Reporting Center , EM Strasbourg Business School , Nottingham University Business School and University of Neuchâtel - Institute of Financial Analysis
Date Posted: February 20, 2010
Last Revised: May 14, 2011
Working Paper Series
493 downloads

Incl. Electronic Paper Leading Indicator Variables, Performance Measurement and Long-Term versus Short-Term Contracts
 Sunil Dutta and Stefan J. Reichelstein
University of California, Berkeley - Haas School of Business and Stanford University - Stanford Graduate School of Business
Date Posted: June 30, 2003
Working Paper Series
492 downloads

Incl. Electronic Paper Inventory Management System of Pakistan International Airlines
 Ahmed Saleem
Mohammad Ali Jinnah University (MAJU)
Date Posted: December 30, 2006
Working Paper Series
491 downloads

Incl. Electronic Paper Building Performance Models from Expert Knowledge
 Margaret A. Abernethy , Malcolm Horne , Anne M. Lillis , Mary A. Malina and Frank H. Selto
University of Melbourne - Department of Accounting and Business Information Systems , Monash Medical Centre - Faculty of Medicine, Nursing Health Sciences , University of Melbourne , University of Colorado at Denver - Business School and University of Colorado at Boulder - Department of Accounting
Date Posted: May 12, 2003
Working Paper Series
490 downloads

Incl. Electronic Paper Investment Performance of Residual Income Valuation Models on the German Stock Market
University of Wuerzburg Business Management Research Paper No. 08/2005
 Goesta Jamin
Unicredit Group / Hypovereinsbank
Date Posted: June 14, 2005
Last Revised: January 14, 2009
Working Paper Series
490 downloads

Incl. Electronic Paper Federal Tax Update: Important Developments in Federal Income, Estate & Gift Taxation Affecting Individuals - August, 2006 to August, 2007
 Samuel A. Donaldson
Georgia State University College of Law
Date Posted: October 19, 2007
Working Paper Series
489 downloads


 

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