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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 556,071
Full Text Papers: 458,518
Authors: 258,159
Papers Received in
  Last 12 months:
63,554

Paper Downloads:
To date: 77,268,738
Last 12 months: 9,683,829
Last 30 days: 666,017

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260,281
Total References: 9,006,948
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5,937,149
Papers with
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  Footnotes:
89,535
Total Footnotes: 9,138,109


SSRN eLibrary Search Results
JEL Code: M4
5,887,752 Total downloads
Showing Papers 4,061 - 4,110 of 14,366
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Incl. Electronic Paper Alvin R. Jennings: Managing Partner, Policy-Maker & Institute President
Martin Emanuel Persson , Vaughan S Radcliffe and Mitchell Stein
University of Western Ontario - Richard Ivey School of Business , University of Western Ontario - Richard Ivey School of Business and University of Western Ontario - Richard Ivey School of Business
Date Posted: July 21, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper The Effect of Aggregating Accounting Reports on the Quality of the Lending Decision: An Empirical Investigation
Journal of Accounting Research, 1973
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: July 21, 2014
Accepted Paper Series
3 downloads

Influence of Fraud Related Problem Representation on Knowledge Requirement and Fraud Risk Assessment
Oluwatoyin Muse Johnson Popoola , Ayoib Che-Ahmad and Rose Shamsiah Samsudin
Universiti Utara Malaysia, College of Business, School of Accountancy , Universiti Utara Malaysia and Universiti Utara Malaysia, College of Business, School of Accountancy
Date Posted: July 20, 2014
Working Paper Series

Incl. Electronic Paper Monopoly versus Competition in Setting Accounting Standards
Karim Jamal and Shyam Sunder
University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management
Date Posted: July 20, 2014
Working Paper Series
2 downloads

Toward Understanding the Determinants of Pension Underfunding in the Public Sector
Journal of Accounting and Public Policy, Vol. 7, No. 3, 157-183 (Fall 1988)
Barry R. Marks , K. K. Raman and Earl R. Wilson
University of Houston, Clear Lake - School of Business and Public Administration , University of Texas at San Antonio and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Date Posted: July 20, 2014
Accepted Paper Series

Incl. Electronic Paper Competition Among Exchanges Through Simplified Disclosure Requirements: Evidence from the American and Global Depositary Receipts
Accounting and Business Research, 44 (1), 2014
Oksana Kim and Matt Pinnuck
Minnesota State University and University of Melbourne - Department of Accounting and Business Information Systems
Date Posted: July 19, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper The Information Content of Risk Factor Disclosures in Quarterly Reports
Joshua J. Filzen
University of Nevada, Reno
Date Posted: July 19, 2014
Working Paper Series
6 downloads

State Audit Budgets and Market Assessments of Credit Risk
Journal of Accounting and Public Policy, Vol. 5, No. 4, 1986
Barry R. Marks and K. K. Raman
University of Houston, Clear Lake - School of Business and Public Administration and University of Texas at San Antonio
Date Posted: July 19, 2014
Accepted Paper Series

Pension Ratios as 'Correlates' of Municipal Pension Underfunding
Journal of Accounting and Public Policy, Vol. 4, No. 2, 1985
Barry R. Marks and K. K. Raman
University of Houston, Clear Lake - School of Business and Public Administration and University of Texas at San Antonio
Date Posted: July 19, 2014
Accepted Paper Series

Incl. Electronic Paper Asymmetric Timely Loss Recognition, Adverse Shocks to External Capital, and Underinvestment: Evidence from the Collapse of the Junk Bond Market
Jaewoo Kim
University of Rochester - Simon School of Business
Date Posted: July 18, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper For the Accounting Profession, Leadership Matters Regarding Ethical Climate Perceptions
Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 1, 2014
Jeffrey N. Barnes , David S. Christensen and Tyler F Stillman
Southern Utah University , Southern Utah University and Southern Utah University
Date Posted: July 18, 2014
Accepted Paper Series
3 downloads

State Regulation of Accounting Practices and Municipal Borrowing Costs
Journal of Accounting and Public Policy, Vol. 3, No. 2, 1984
Earl D. Benson , Barry R. Marks and K. K. Raman
Western Washington University - Finance and Marketing Department , University of Houston, Clear Lake - School of Business and Public Administration and University of Texas at San Antonio
Date Posted: July 18, 2014
Accepted Paper Series

Incl. Electronic Paper What Do Forward and Backward-Looking Narratives Add to the Informativeness of Earnings Press Releases?
Samuel B. Bonsall IV , Zahn Bozanic and Kenneth J. Merkley
Ohio State University (OSU) - Department of Accounting & Management Information Systems , Ohio State University (OSU) - Department of Accounting & Management Information Systems and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: July 18, 2014
Working Paper Series
14 downloads

Incl. Electronic Paper Capital Gains Taxes and Asset Prices: The Impact of Tax Awareness and Procrastination
Sebastian Eichfelder and Mona Lau
University of Magdeburg and Free University of Berlin (FUB)
Date Posted: July 17, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Audit Committees and Financial Reporting Quality in Singapore
Yuanto Kusnadi , Kwong Sin Leong , Themin Suwardy and Jiwei Wang
Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Date Posted: July 17, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Do Managers Use Meeting Analyst Forecasts to Signal Private Information? – Evidence from Patent Citations
Journal of Business Finance and Accounting, Forthcoming
Katherine Gunny and Tracey Chunqi Zhang
University of Colorado at Boulder - Department of Accounting and Singapore Management University - School of Accountancy
Date Posted: July 16, 2014
Accepted Paper Series
5 downloads

Governmental Audit Procurement Practices and Seasoned Bond Prices
Accounting Review, Vol. 69, No. 4, 1994
K. K. Raman and Earl R. Wilson
University of Texas at San Antonio and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Date Posted: July 16, 2014
Accepted Paper Series

Financial Reporting and Municipal Bond Ratings
Journal of Accounting Auditing and Finance, Winter 1982 5(2): 144-153
K. K. Raman
University of Texas at San Antonio
Date Posted: July 16, 2014
Accepted Paper Series

Incl. Electronic Paper Brazilian Governmental Accounting Reforms: IPSAS and Accrual Accounting Adoption
Ricardo Lopes Cardoso , Andre C. B. Aquino and José A. M. Pigatto
Getulio Vargas Foundation, EBAPE , University of Sao Paulo - FEARP-USP and Santa Maria Federal University
Date Posted: July 16, 2014
Working Paper Series
2 downloads

The Information in Governmental Annual Reports: A Contemporaneous Price Reaction Approach
Accounting Review, Vol. 64, No. 2, 1989 pp. 250-268
Robert W. Ingram , K. K. Raman and Earl R. Wilson
University of Alabama , University of Texas at San Antonio and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Date Posted: July 16, 2014
Accepted Paper Series

Incl. Electronic Paper The Whole of Government Accounts in Brazil
Ricardo Lopes Cardoso , Andre C. B. Aquino and José A. M. Pigatto
Getulio Vargas Foundation, EBAPE , University of Sao Paulo - FEARP-USP and Santa Maria Federal University
Date Posted: July 16, 2014
Working Paper Series
2 downloads

Municipal Financial Reporting: Monitoring 'Full' Accountability
Journal of Accounting Auditing and Finance, Summer 1981, 4(4): 352-359
K. K. Raman
University of Texas at San Antonio
Date Posted: July 16, 2014
Accepted Paper Series

Incl. Electronic Paper The JOBS Act and Information Uncertainty in IPO Firms
Mary E. Barth , Wayne R. Landsman and Daniel J. Taylor
Stanford University - Graduate School of Business , University of North Carolina Kenan-Flagler Business School and University of Pennsylvania - The Wharton School
Date Posted: July 15, 2014
Working Paper Series
31 downloads

La Riforma Della Redazione Del Bilancio Di Esercizio E Del Bilancio Consolidato. Una Prima Lettura Della Direttiva 2013/34/Ue Del 26 Giugno 2013 Che Abroga Le Direttive 78/6607cee E 83/349/Cee (Iv Direttiva Cee E Vii Direttiva Cee)
Claudio Sottoriva
Università Cattolica del S. Cuore di Milano - Dipartimento di Scienze dell'Econonomia e della Gestione Aziendale
Date Posted: July 14, 2014
Working Paper Series

Incl. Electronic Paper The New York Times and Wall Street Journal: Does Their Coverage of Earnings Announcements Cause 'Stale' News to Become 'New' News?
Journal of Behavioral Finance Volume II, Issue 2, 2014
Matt Pinnuck
University of Melbourne - Department of Accounting and Business Information Systems
Date Posted: July 14, 2014
Last Revised: July 18, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper Voluntary Assurance of Voluntary CSR Disclosure
Mark Bagnoli and Susan G. Watts
Purdue University and Purdue University
Date Posted: July 14, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper The Effect of Mandatory IFRS Adoption on International Cross-Listings
Long Chen , Jeff Ng and Albert Tsang
George Mason University - School of Business , Chinese University of Hong Kong (CUHK) - School of Accountancy and The Chinese University of Hong Kong (CUHK) - School of Accountancy
Date Posted: July 13, 2014
Working Paper Series
20 downloads

Incl. Electronic Paper Outsourcing the Information System: Determinants, Risks, and Implications for Management Control Systems
Journal of Management Accounting Research, Forthcoming
Margaret H. Christ , Natalia M. Mintchik , Long Chen and James Lloyd Bierstaker
University of Georgia - Terry College of Business , University of Missouri at Saint Louis , George Mason University - School of Business and Villanova University - School of Business
Date Posted: July 13, 2014
Last Revised: July 14, 2014
Accepted Paper Series
12 downloads

Incl. Electronic Paper Radicalness of Product Innovations and Performance in International Markets: Roles of the Interactive Use of Management Control Systems
Ernesto Lopez-Valeiras , Jacobo Gomez-Conde and Maria Beatriz Gonzalez-Sanchez
University of Vigo , Universidad Autonoma de Madrid and University of Vigo - Faculty of Business Administration and Tourism
Date Posted: July 13, 2014
Working Paper Series
13 downloads

The Effect of Unfunded Accumulated and Projected Pension Obligations on Governmental Borrowing Costs
Contemporary Accounting Research, Vol. 4, No. 2, 1988
Barry R. Marks and K. K. Raman
University of Houston, Clear Lake - School of Business and Public Administration and University of Texas at San Antonio
Date Posted: July 12, 2014
Accepted Paper Series

Incl. Electronic Paper CVA Under Partial Risk Warehousing and Tax Implications
Chris Kenyon and Andrew David Green
Lloyds Banking Group and Lloyds Banking Group
Date Posted: July 12, 2014
Last Revised: July 14, 2014
Working Paper Series
19 downloads

Incl. Electronic Paper An Analysis of the FASB's Dissenting Opinions and the Conceptual Framework
Michael E. Bradbury and Julie Harrison
Massey University and The University of Auckland Business School
Date Posted: July 12, 2014
Working Paper Series
14 downloads

The Effect of Regulation and Goal Orientation on Performance Measurement Utilisation: Evidence from Indonesian Local Governments
Asian Journal of Business and Accounting, Vol 7 (1), pp. 81-105, 2014
Holis Nurkholis , Muslim Har Sani Mohamad and Suhaiza Ismail
Brawijaya University, Indonesia , International Islamic University Malaysia and International Islamic University Malaysia
Date Posted: July 12, 2014
Accepted Paper Series

Incl. Electronic Paper Структура и Эволюция Социально-Экономического Института Учета (Structure and Evolution of Socio-Economic Institute of Accounting)
Международный бухгалтерский учет, № 26 (320), 2014, с. 53-62 (International Accounting, N 26 (320), 2014, p. 53-61.),
Olga N. Volkova
The National Research University Higher School of Economics
Date Posted: July 12, 2014
Accepted Paper Series
2 downloads

The Tiebout Hypothesis: Implications for Municipal Financial Reporting
Journal of Accounting Auditing and Finance, Fall 1979, 3(1): 31-41
K. K. Raman
University of Texas at San Antonio
Date Posted: July 12, 2014
Accepted Paper Series

The Importance of Pension Data for Municipal and State Creditor Decisions: Replication and Extensions
Journal of Accounting Research, Vol. 23, No. 2, 1985
Barry R. Marks and K. K. Raman
University of Houston, Clear Lake - School of Business and Public Administration and University of Texas at San Antonio
Date Posted: July 12, 2014
Accepted Paper Series

Incl. Electronic Paper Management Control Systems and Organizational Learning in Innovative Firms: Shaping Innovation Benefits
Ernesto Lopez-Valeiras , Jacobo Gomez-Conde and Estefania Rodriguez-Gonzalez
University of Vigo , Universidad Autonoma de Madrid and Instituto de Estudos Superiores de Fafe
Date Posted: July 11, 2014
Working Paper Series
13 downloads

Financial Reporting and Municipal Bond Rating Changes
Accounting Review, Vol. 56, No. 4, 1981
K. K. Raman
University of Texas at San Antonio
Date Posted: July 11, 2014
Last Revised: July 12, 2014
Accepted Paper Series

Incl. Electronic Paper Goodwill Related Mandatory Disclosure and the Cost of Equity Capital
Francesco Mazzi , Paul André , Dionysia Dionysiou and Ioannis Tsalavoutas
University of Florence - Department of Business Economics , ESSEC Business School - Accounting and Management Control Department , University of Stirling and University of Stirling - Accounting and Finance Division
Date Posted: July 11, 2014
Working Paper Series
16 downloads

Incl. Electronic Paper Insights on CFOs Perceptions About IAS 36 Reporting
Francesco Mazzi , Giovanni Liberatore and Ioannis Tsalavoutas
University of Florence - Department of Business Economics , University of Florence - Department of Business Economics and University of Stirling - Accounting and Finance Division
Date Posted: July 11, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Management Incentives Under Formula Apportionment – Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting
Arqus Quantitative Tax Research Discussion Paper No. 168
Jan Thomas Martini , Rainer Niemann and Dirk Simons
Bielefeld University , University of Graz, Center for Accounting Research and University of Mannheim
Date Posted: July 11, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper The Influence of Country, Industry and Topic Factors on IFRS Policy Choice
Abacus, Forthcoming
Christian Stadler and Christopher William Nobes
Lancaster University - Department of Accounting and Finance and University of London - Royal Holloway College
Date Posted: July 10, 2014
Accepted Paper Series
18 downloads

Did the 2007 PCAOB Disciplinary Order Against Deloitte Impose Actual Costs on the Firm or Improve Its Audit Quality?
The Accounting Review, Forthcoming
Jeff P. Boone , Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting , University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Texas at San Antonio
Date Posted: July 09, 2014
Accepted Paper Series

Incl. Electronic Paper On Double-Entry Bookkeeping: The Mathematical Treatment
David Ellerman
University of California at Riverside, Philosophy Department
Date Posted: July 09, 2014
Working Paper Series
27 downloads

Incl. Electronic Paper An Analysis of the Main Forces of Workplace Fraud in Zimbabwean Organisations: The Fraud Triangle Perspective
International Journal of Management Sciences and Business Research, 2014 ISSN (2226-8235) Vol-3, Issue 2
Wilford Mawanza
Independent
Date Posted: July 09, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper A Theory of Tax Avoidance -- Managerial Incentives for Tax Planning in a Multi-Task Principal-Agent Model
CESifo Working Paper Series No. 4851
Ralf Ewert and Rainer Niemann
University of Graz - Institute of Accounting and Auditing and University of Graz, Center for Accounting Research
Date Posted: July 09, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Shareholder Empowerment and Board of Directors Effectiveness
George Drymiotes and Haijin Lin
Texas Christian University and University of Houston
Date Posted: July 07, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper Challenges Facing Performance Measurement Systems in Auditing Firms
Hegazy, Mohamed; Tawfic, Mayada and Hegazy, Karim. (2014). Challenges Facing Performance Measurement Systems in Auditing Firms. European Accounting Association Anuual Conference, T23-25 May, Tallin, Estonia
Mohamed A. Hegazy , myada tawfik and Karim Hegazy
Department of Accounting, The American University in Cairo , Cairo University and The University of Manchester
Date Posted: July 07, 2014
Accepted Paper Series
13 downloads

Incl. Electronic Paper Does Accounting Conservatism Deter Short Sellers?
Archana Jain , Chinmay Jain and Ashok Robin
Rochester Institute of Technology , University of Ontario Institute of Technology and Rochester Institute of Technology (RIT) - E. Philip Saunders College of Business
Date Posted: July 06, 2014
Working Paper Series
14 downloads

Addressing Unobserved Endogeneity Bias in Accounting Studies: Control and Sensitivity Methods by Variable Type
Accounting and Business Research, early (online), 2014
Michael J. Peel
Cardiff University - Cardiff Business School
Date Posted: July 06, 2014
Accepted Paper Series


 

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