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SSRN eLibrary Statistics:

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Abstracts: 483,932
Full Text Papers: 393,337
Authors: 226,553
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  Last 12 months: 		68,947

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Last 12 months: 11,179,656
Last 30 days: 1,087,338

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SSRN eLibrary Search Results
JEL Code: M40
869,619 Total downloads
Showing Papers 421 - 470 of 2,718
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Incl. Electronic Paper The Value Relevance of Direct Cash Flows under IFRS
Iain Clacher , Alan J. Duboisée de Ricquebourg and Allan Hodgson
University of Leeds - Leeds University Business School (LUBS) , University of Leeds - Leeds University Business School (LUBS) and University of Queensland - Faculty of Business, Economics and Law
Date Posted: October 05, 2011
Last Revised: March 20, 2013
Working Paper Series
181 downloads

Incl. Electronic Paper The Value Relevance of Non-Financial Performance Indicators: New Cues from the European Fashion Industry
Financial Reporting, Forthcoming
 Francesco Dainelli and Francesco Giunta
University of Florence - Department of Business Administration and University of Florence - Dipartimento di Scienze Aziendali
Date Posted: October 05, 2011
Accepted Paper Series
82 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
503 downloads

Incl. Electronic Paper Institutionalisation of Management Accounting in Family Businesses – Empirical Evidence from Austria and Germany
Journal of Enterprising Culture, Forthcoming
 Martin R. W. Hiebl , Birgit Feldbauer-Durstmüller , Christine Duller and Herbert Neubauer
Johannes Kepler University Linz , Johannes Kepler University Linz , JKU University of Linz and Vienna University of Economics and Business Administration
Date Posted: October 03, 2011
Last Revised: October 15, 2012
Accepted Paper Series
168 downloads

Incl. Electronic Paper The Changing Role of Management Accounting in the Transition from a Family Business to a Non-Family Business
Journal of Accounting & Organizational Change, 2013, Vol. 9, Issue 2
 Martin R. W. Hiebl , Birgit Feldbauer-Durstmüller and Christine Duller
Johannes Kepler University Linz , Johannes Kepler University Linz and JKU University of Linz
Date Posted: October 03, 2011
Last Revised: May 03, 2013
Accepted Paper Series
195 downloads

Incl. Electronic Paper The Financial Judgment and Decision Making Process of Women: The Role of Negative Feelings
Third Annual Meeting of the Academy of Behavioral Finance & Economics, September 2011
 Victor Ricciardi
Goucher College - Department of Business Management
Date Posted: October 02, 2011
Accepted Paper Series
416 downloads

Incl. Electronic Paper Exploring the Role of Objects in the Transformation of Logics: A Practice Perspective
HEC Working Paper No. 952
 Diane-Laure Arjaliès
HEC Paris
Date Posted: September 30, 2011
Accepted Paper Series
25 downloads

Incl. Electronic Paper Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980
Review of Accounting Studies, Forthcoming
 Kevin Koh , Shivaram Rajgopal and Suraj Srinivasan
Nanyang Technological University (NTU) - Nanyang Business School , Emory University - Goizueta Business School and Harvard Business School
Date Posted: September 26, 2011
Accepted Paper Series
209 downloads

The Direct Relevance of Accounting Information for Credit Default Swap Pricing
Journal of Business Finance and Accounting, Vol. 38, Nos. 9-10, 2011
 George E. Batta
Claremont McKenna College - Robert Day School of Economics and Finance
Date Posted: September 24, 2011
Accepted Paper Series

Incl. Electronic Paper Institutional Change in the Making - The Case of Socially Responsible Investment
 Diane-Laure Arjaliès
HEC Paris
Date Posted: September 23, 2011
Last Revised: March 01, 2013
Working Paper Series
93 downloads

Audit Fees Around Dismissals and Resignations: Additional Evidence
Journal of Contemporary Accounting & Economics, Forthcoming
 Paul A. Griffin and David H. Lont
University of California, Davis - Graduate School of Management and University of Otago - Department of Accountancy and Finance
Date Posted: September 23, 2011
Accepted Paper Series

Incl. Electronic Paper Using Archival Data Sources to Conduct Nonprofit Accounting Research
 Nancy Chun Feng , Qianhua Ling , Daniel Neely and Andrea Alston Roberts
Suffolk University , Marquette University , University of Wisconsin - Milwaukee and University of Virginia (UVA) - McIntire School of Commerce
Date Posted: September 22, 2011
Working Paper Series
127 downloads

Some Conceptual Tensions in Financial Reporting
Accounting Horizons, Forthcoming
 Yuri Biondi , Jonathan C. Glover , Karim Jamal , James A. Ohlson , Stephen H. Penman , Shyam Sunder and Eiko Tsujiyama
French National Center for Scientific Research (CNRS) , Carnegie Mellon University - David A. Tepper School of Business , University of Alberta - Department of Accounting, Operations & Information Systems , New York University (NYU) - Leonard N. Stern School of Business , Columbia University - Department of Accounting , Yale University - School of Management and Waseda University - Graduate School of Commerce
Date Posted: September 19, 2011
Accepted Paper Series

Country Effects on European Mandatory Disclosure of Financial Key Performance Indicators
Financial Reporting, Vol. 1, pp. 73-91, 2011
 Laura Bini , Francesco Dainelli and Francesco Giunta
University of Florence - Department of Business Administration , University of Florence - Department of Business Administration and University of Florence - Dipartimento di Scienze Aziendali
Date Posted: September 19, 2011
Accepted Paper Series

Incl. Electronic Paper Product Market Competition and Financial Accounting Misreporting
 Karthik Balakrishnan and Daniel A. Cohen
University of Pennsylvania - Accounting DepartmentUniversity of Pennsylvania - The Wharton School and University of Texas at Dallas - Naveen Jindal School of Management
Date Posted: September 15, 2011
Working Paper Series
450 downloads

Incl. Electronic Paper Evidence on the Determinants and Economic Consequences of Delegated Monitoring
 Anne Beatty , Scott Liao and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems , University of Toronto - Rotman School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: September 10, 2011
Working Paper Series
95 downloads

Incl. Electronic Paper Earnings Manipulation and Relative Deprivation - A Meaning-Making Endeavour
 Siddharth Mohapatra
affiliation not provided to SSRN
Date Posted: September 07, 2011
Last Revised: September 10, 2011
Working Paper Series
104 downloads

Incl. Electronic Paper Comment On 'On Estimating Conditional Conservatism' by Ball, Kothari, and Nikolaev
 Panos N. Patatoukas and Jacob K. Thomas
University of California, Berkeley - Haas School of Business and Yale School of Management
Date Posted: September 05, 2011
Working Paper Series
262 downloads

Incl. Electronic Paper Methodology in Accounting Research: A Critique of Taxonomy
 Taiwo Olalere
OPEC Fund for International Development (OFID)
Date Posted: September 03, 2011
Last Revised: September 19, 2011
Working Paper Series
243 downloads

Incl. Electronic Paper In Search of Corporate Risk Measures to Complete Financial Reporting: The Case of the 'Caldarerie' - Industry
 Guido Max Mantovani , Elisa Daniotti and Paolo Gurisatti
Ca' Foscari University in Venice – Department of Management , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: August 31, 2011
Last Revised: November 25, 2011
Working Paper Series
105 downloads

Incl. Electronic Paper Management Attitudes Toward Adopting International Accounting Standards: How Japanese Management Attitudes Changed in the Past Decades
 Dan Hu
Nagoya University
Date Posted: August 31, 2011
Last Revised: September 20, 2011
Working Paper Series
114 downloads

Incl. Electronic Paper Changes in Managers’ Forecasting Behavior and the Market’s Assessment of Forecast Credibility during Periods of Financial Misreporting
Mays Business School Research Paper No. 2012-50
 Stephen P. Baginski , Sean T. McGuire , Nathan Y. Sharp and Brady J. Twedt
University of Georgia - J.M. Tull School of Accounting , Texas A&M University - Department of Accounting , Texas A&M University (TAMU) - Department of Accounting and Indiana University - Kelley School of Business
Date Posted: August 30, 2011
Last Revised: May 07, 2013
Working Paper Series
290 downloads

Incl. Electronic Paper Further Evidence From Meta-Analysis of Audit Fee Research
International Journal of Auditing, Forthcoming
 David Hay
University of Auckland - Department of Accounting and Finance
Date Posted: August 29, 2011
Last Revised: February 27, 2013
Accepted Paper Series
419 downloads

Incl. Electronic Paper Accrual Accounting, Informational Sufficiency, and Equity Valuation
Journal of Accounting Research, Forthcoming
 Alexander Nezlobin
New York University (NYU) - Leonard N. Stern School of Business
Date Posted: August 25, 2011
Accepted Paper Series
207 downloads

Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance
Auditing: A Journal of Practice & Theory, Vol. 31, No. 1, pp. 127-146
 Brant E. Christensen , Steven M. Glover and David A. Wood
Texas A&M University (TAMU) - Department of Accounting , Brigham Young University and Brigham Young University - School of Accountancy
Date Posted: August 25, 2011
Last Revised: February 10, 2012
Accepted Paper Series

Incl. Electronic Paper The Pricing of Earnings and Cash Flows and an Affirmation of Accrual Accounting
Review of Accounting Studies, Vol. 14, No. 4, pp. 453-479
 Stephen H. Penman and Nir Yehuda
Columbia University - Department of Accounting and Northwestern University - Department of Accounting Information & Management
Date Posted: August 25, 2011
Last Revised: October 19, 2011
Accepted Paper Series
672 downloads

Incl. Electronic Paper Value Relevance, Idiosyncratic Risk, and External Financing Activities
 Yi-Mien Lin and Teng-Shih Wang
National Chung Hsing University - Graduate Institute of Accounting and Feng Chia University
Date Posted: August 21, 2011
Working Paper Series
59 downloads

Incl. Electronic Paper The Valuation of Pro-Forma Free Cash Flows in an IPO Setting: The Case of Canadian Income Trusts
 Joy Begley , Sandra Chamberlain and Qiang Cheng
University of British Columbia (UBC) - Sauder School of Business , University of British Columbia (UBC) - Division of Accounting and Singapore Management University
Date Posted: August 19, 2011
Working Paper Series
75 downloads

Incl. Electronic Paper Accounting Leadership - Controllers Managing Change
 John E. Simms and Stephanie George
University of St. Thomas and University of Saint Thomas, Houston, TX
Date Posted: August 18, 2011
Working Paper Series
76 downloads

Incl. Electronic Paper Managers’ Green Investment and Related Disclosure Decisions
AAA 2012 Management Accounting Section (MAS) Meeting Paper
 Patrick Martin and Donald V. Moser
University of Pittsburgh and University of Pittsburgh
Date Posted: August 18, 2011
Last Revised: April 04, 2012
Working Paper Series
296 downloads

Incl. Electronic Paper Accounting for Net Performance in Managerial Compensation Contracts
AAA 2012 Management Accounting Section (MAS) Meeting Paper
 Shane S. Dikolli , Christian Hofmann and Thomas Pfeiffer
Duke University - Fuqua School of Business , Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management) and University of Vienna - Accounting and Control
Date Posted: August 17, 2011
Last Revised: March 06, 2012
Working Paper Series
244 downloads

Incl. Electronic Paper CIO Educational Background, Strategic Positioning, and Stock Performance
 Rajiv D. Banker , Cecilia(Qian) Feng and Paul A. Pavlou
Temple University - Fox School of Business and Management , Temple University and Temple University
Date Posted: August 16, 2011
Working Paper Series
96 downloads

Incl. Electronic Paper Economic Analysis of Ouchi’s Model
 Rajiv D. Banker , Shaopeng Li and Jose M. Plehn-Dujowich
Temple University - Fox School of Business and Management , Temple University - Department of Accounting and Temple University - Fox School of Business
Date Posted: August 16, 2011
Working Paper Series
66 downloads

Incl. Electronic Paper Using Internal Controls and Incentive Compensation to Motivate Employees in a Multidimensional Task
 Margaret H. Christ , Scott A. Emett , William B. Tayler and David A. Wood
University of Georgia , Cornell University - Johnson Graduate School of Management , Brigham Young University and Brigham Young University - School of Accountancy
Date Posted: August 16, 2011
Last Revised: April 19, 2013
Working Paper Series
274 downloads

Incl. Electronic Paper A Comparison of U.S. and Offshore-Indian Tax Professionals’ Client Advocacy Attitudes Judgments, and Recommendations
 Brian C. Spilker , Bryan W. Stewart , Jaron Wilde and David A. Wood
Brigham Young University , University of South Carolina , Texas A&M University (TAMU) - Department of Accounting and Brigham Young University - School of Accountancy
Date Posted: August 15, 2011
Last Revised: September 05, 2012
Working Paper Series
54 downloads

Incl. Electronic Paper Cost Structure and Sustainability in Microfinance Institutions: The Case of Bangladesh
 Nelson Waweru , Muhammad Zahidul Islam and Marcela Porporato
York University - School of Administrative Studies , York University and York University - Atkinson School of Administrative Studies
Date Posted: August 15, 2011
Working Paper Series
258 downloads

Incl. Electronic Paper Cutting the Cost of Congruence: How Strategy Explanations Reduce the Risk Premium Caused by Choosing More Imprecise Performance Measures
AAA 2012 Management Accounting Section (MAS) Meeting Paper, AAA 2013 Management Accounting Section (MAS) Meeting Paper
 Ronald N. Guymon and W. Timothy Mitchell
Georgia State University and Georgia State University
Date Posted: August 15, 2011
Last Revised: August 21, 2012
Working Paper Series
87 downloads

Incl. Electronic Paper Participative Budgeting, Psychological Contracts, and Honesty of Communication
AAA 2012 Management Accounting Section (MAS) Meeting Paper
 Ranjani Krishnan , Eric Marinich and Michael D. Shields
Michigan State University - Department of Accounting & Information Systems , Michigan State University - Department of Accounting & Information Systems and Michigan State University - Department of Accounting & Information Systems
Date Posted: August 15, 2011
Last Revised: July 11, 2012
Working Paper Series
227 downloads

Incl. Electronic Paper The Social Structure of Communication in Major Accounting Research Journals
Contemporary Accounting Research, Vol. 29, No. 3, pp. 869-909, Fall 2012
 Sarah E. Bonner , James W. Hesford , Wim A. Van der Stede and S. Mark Young
University of Southern California , University of Akron - The George W. Daverio School of Accountancy , London School of Economics & Political Science (LSE) and University of Southern California - Leventhal School of Accounting
Date Posted: August 15, 2011
Last Revised: October 08, 2012
Accepted Paper Series
937 downloads

Incl. Electronic Paper An Analysis of the Concept of Mortgage-Backed Securities: An Economic and Legal Perspective
Journal of Law and Financial Management, Vol. 10, No. 1, pp. 22-33, June 2011
Pelma Jacinth Rajapakse
Griffith University - Griffith Business School
Date Posted: August 12, 2011
Working Paper Series
90 downloads

Incl. Electronic Paper Islamic Finance as a Structured Products Business Line: Acute Complexity and the Need for Standardisation
Journal of Law and Financial Management, Vol. 10, No. 1, pp. 2-21, June 2011
 Michael Bennett
World Bank Treasury
Date Posted: August 12, 2011
Accepted Paper Series
131 downloads

Incl. Electronic Paper Mid-Year and End-of-Year Conventions in Achieving Convergence Among Discounted Cash Flow Models
 Vasily Matytskiy
affiliation not provided to SSRN
Date Posted: August 12, 2011
Working Paper Series
140 downloads

Incl. Electronic Paper SAS 106 – Audit Evidence: Is it Effective?
 Thomas Patrick Michael Perry
Texas Womans University - School of Management
Date Posted: August 10, 2011
Working Paper Series
651 downloads

Incl. Electronic Paper The Effect of Enterprise Risk Management Implementation on the Value of Companies Listed in the Nairobi Stock Exchange
AAA 2012 Management Accounting Section (MAS) Meeting Paper
 Nelson Waweru and Eric Simiyu Kisaka
York University - School of Administrative Studies and PwC - Kenya
Date Posted: August 09, 2011
Working Paper Series
189 downloads

Incl. Electronic Paper Is Enhanced Audit Quality Associated with Greater Real Earnings Management?
Accounting Horizons, Vol. 25, Issue 2, pp. 315–335, 2011,
Wuchun Chi , Ling Lei Lisic and Mikhail Pevzner
National Chengchi University (NCCU) - Department of Accounting , George Mason University - Accounting Program and George Mason University - School of Management
Date Posted: August 04, 2011
Last Revised: February 18, 2013
Accepted Paper Series
50 downloads

Incl. Electronic Paper An Experimental Examination of Perceptions of Fairness on Transfer Pricing Decisions and Firm Profit
AAA 2012 Management Accounting Section (MAS) Meeting Paper
 Kimberly M. Sawers and Woody M. Liao
Seattle Pacific University and University of California, Riverside
Date Posted: August 03, 2011
Working Paper Series
116 downloads

Incl. Fee Electronic Paper Does a Goodwill Impairment Regime Better Reflect the Underlying Economic Attributes of Goodwill?
Accounting & Finance, Vol. 51, Issue 3, pp. 634-660, 2011
 Keryn Chalmers , Jayne M. Godfrey and John Webster
Monash University - Department of Accounting and Finance , Monash University - Department of Accounting and Finance and Monash University - Department of Accounting and Finance
Date Posted: August 03, 2011
Accepted Paper Series
4 downloads

Incl. Electronic Paper A Simple Error-Proof Approach to Find Composite Discount Rates Such as CoLE, WACC and the Like
 Sergei Vasilievich Cheremushkin
affiliation not provided to SSRN
Date Posted: August 02, 2011
Last Revised: August 16, 2011
Working Paper Series
66 downloads

Incl. Electronic Paper Fee Pressure and Audit Quality
 Michael Ettredge , Chan Li and Elizabeth Emeigh
University of Kansas - School of Business , University of Pittsburgh and University of Kansas
Date Posted: August 02, 2011
Last Revised: February 20, 2013
Working Paper Series
691 downloads

Incl. Electronic Paper Dynamic Bonus Pools
AAA 2012 Management Accounting Section (MAS) Meeting Paper
 Jörg Budde and Christian Hofmann
University of Bonn - Economic Science Area and Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
Date Posted: July 31, 2011
Last Revised: December 14, 2011
Working Paper Series
60 downloads


 

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