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5,289,799 Total downloads
Showing Papers 4,451 - 4,500 of 13,018
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The Information- Connection between the Strategic Management-Accounting and the Company Valuation
Zoltán Zéman ,
Judit Bárczi
and
Márta Groszné Szentirmai
SZIE-GTK-PSZI
,
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: September 16, 2011
Working Paper Series
294 downloads
The Valuation and Disclosure Implications of FIN 46 for Synthetic Leases: Off-Balance Sheet Financing of Real Property
Carolyn M. Callahan and
Angela Wheeler Spencer
University of Memphis
and
Oklahoma State University
Date Posted: September 19, 2008
Working Paper Series
294 downloads
A Recent Reform of Japanese Banking Law - Comparison of the US and Japanese Legal Systems for Banking Agencies
Banking Law Journal, Vol. 123, No. 6, pp. 536-552, June 2006
Mitsuru Misawa
University of Hawaii at Manoa - Shidler College of Business
Date Posted: December 21, 2006
Accepted Paper Series
293 downloads
Accounting Measurement for Leaders: MBA - Level Accounting - Course Framework, Teaching Notes & Syllabus
Jane Cote
Washington State University
Date Posted: July 15, 2008
Working Paper Series
293 downloads
Does the Information Environment Affect the Value Relevance of Financial Statement Data?
Applied Economics Letters, Forthcoming
Mark Aleksanyan
University of Glasgow - Adam Smith Business School
Date Posted: October 17, 2007
Accepted Paper Series
293 downloads
IRR, ROE and NPV: Formal and Conceptual Convergences in a Systemic Approach (Tir, Roe e Van: Convergenze Formali e Concettuali in un Approccio Sistemico)
Finanza Marketing e Produzione, Vol. 18, No. 4, pp. 31-59, December 2000
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: March 10, 2008
Accepted Paper Series
293 downloads
Non-Financial Performance Measures as Coordination Devices
Stanley Baiman and
Tim Baldenius
University of Pennsylvania - Accounting Department
and
New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: July 06, 2008
Working Paper Series
293 downloads
The Accounting and Market Consequences of Accelerated Share Repurchases
Review of Accounting Studies, Forthcoming
Victoria Dickinson
,
Paul Kimmel and
Terry Warfield
University of Mississippi - Patterson School of Accountancy
,
University of Wisconsin - Wisconsin School of Business
and
University of Wisconsin - Wisconsin School of Business
Date Posted: October 29, 2008
Last Revised: February 16, 2012
Accepted Paper Series
293 downloads
The Effect of Oil and Gas Producers' FRR No. 48 Disclosures on Investors' Risk Assessments
Daniel B. Thornton
Queen's University
Date Posted: June 05, 2002
Working Paper Series
293 downloads
The Effect of Using a Lattice Model to Estimate Reported Option Values
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper, McCombs Research Paper Series No. ACC-02-09
Brian Bratten
,
Ross Jennings and
Casey Schwab
University of Kentucky - Von Allmen School of Accountancy
,
University of Texas at Austin - Department of Accounting
and
University of Georgia
Date Posted: June 04, 2008
Last Revised: February 24, 2013
Working Paper Series
293 downloads
The Unappreciated Value of Marketing: The Moderating Role of Changes in Marketing and R&D Spending on Valuation of Earnings Reports
MSI Working Paper #09-204
Isaac M. Dinner ,
Natalie Mizik
and
Donald R. Lehmann
University of North Carolina - Chapel Hill
,
University of Washington
and
Columbia Business School - Marketing
Date Posted: January 08, 2009
Last Revised: September 05, 2012
Working Paper Series
293 downloads
The Value of Political Connections: Chinese Evidence
Haoping Xu
and
Jian Zhou
affiliation not provided to SSRN
and
University of Hawaii at Manoa
Date Posted: September 13, 2008
Working Paper Series
293 downloads
Accounting Education: Three Tracks for Non-accounting Majors
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Leslie B. Fletcher
and
Abbie Gail Parham
Georgia Southern University - School of Accountancy
and
Georgia Southern University - School of Accountancy
Date Posted: April 06, 2004
Working Paper Series
292 downloads
Accruals and Value/Growth Anomalies: New Evidence on Their Relation
EFA 2008 Athens Meetings Paper
Gikas A. Hardouvelis ,
George A. Papanastasopoulos ,
Tao Wang and
Dimitrios D. Thomakos
University of Piraeus
,
University of Piraeus - Department of Business Administration
,
City University of New York (CUNY) - Department of Economics
and
University of Peloponnese - School of Management and Economics
Date Posted: March 09, 2008
Last Revised: June 24, 2010
Working Paper Series
292 downloads
Anomalous Price Reaction and Differential Stockholder Response to Going-Concern Audit Opinions and Withdrawals
Richard Taffler and
Christine E.L. Tan
Manchester Business School
and
City University of New York - Baruch College
Date Posted: March 09, 2006
Working Paper Series
292 downloads
Are Going Concern Opinions Associated with the Reversal of Financial Distress for Bankrupt Firms?
Daniel Bryan
,
Samuel L. Tiras and
Clark M. Wheatley
University of Washington, Tacoma
,
Louisiana State University
and
Florida International University (FIU) - School of Accounting
Date Posted: June 20, 2010
Working Paper Series
292 downloads
Does Auditor Compensation Lower Market Liquidity?
N. Asli Ascioglu ,
Shantaram P. Hegde and
John B. McDermott
Bryant University - Department of Finance
,
University of Connecticut - School of Business
and
Fairfield University - Charles F. Dolan School of Business
Date Posted: March 03, 2004
Working Paper Series
292 downloads
Does Eliminating the Form 20-F Reconciliation from IFRS to U.S. GAAP Have Capital Market Consequences?
Journal of Accounting and Economics, Forthcoming
Yongtae Kim ,
Haidan Li and
Siqi Li
Santa Clara University - Leavey School of Business
,
Santa Clara University - Leavey School of Business
and
Santa Clara University - Leavey School of Business
Date Posted: March 09, 2011
Last Revised: December 01, 2012
Working Paper Series
292 downloads
Earnings Persistence and Stock Market Reactions to the Different Information in Book-Tax Differences: Evidence from China
The International Journal of Accounting, Forthcoming
Tanya Y. H. Tang
and
Michael Firth
The University of British Columbia - Faculty of Management
and
Lingnan University - Department of Accounting and Finance
Date Posted: January 03, 2008
Last Revised: October 01, 2011
Accepted Paper Series
292 downloads
IFRS Consequences on Accounting Conservatism within Europe
CAAA Annual Conference 2011
Charles Piot ,
Rémi Janin
and
Pascal Dumontier
University of Grenoble
,
University of Grenoble and CERAG-CNRS
and
University of Grenoble
Date Posted: December 15, 2010
Working Paper Series
292 downloads
Knowledge, Adaptivity, and Performance in Tax Research
Anne M. Magro
George Mason University
Date Posted: March 09, 2000
Working Paper Series
292 downloads
Model of Prediction of Bankruptcies of Colombian Enterprises
Universidad Javeriana, Dept. of Management Working Paper No. 02-JR
Jorge Santiago Rosillo Corchuelo
Pontifical University Javeriana Inicio - Department of Management
Date Posted: December 28, 2001
Working Paper Series
292 downloads
Monitors or Predators: The Influence of Institutional Investors on Sell-side Analysts
Accounting Review, Forthcoming
Zhaoyang Gu ,
Zengquan Li
and
Yong George Yang
Chinese Univ of Hong Kong - School of Accountancy
,
Shanghai University of Finance and Economics - School of Accountancy
and
Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Date Posted: April 25, 2010
Last Revised: July 18, 2012
Accepted Paper Series
292 downloads
Sustainability Reporting in Australian Public Sector Organisations: Why They Report
Presented to the 12th Annual Conference of the International Research Society for Public Management (IRSPM), 26-28 March 2008, Brisbane, Australia
Federica Farneti and
James Guthrie
University of Bologna - Faculty of Economics
and
Macquarie University - Department of Accounting and Finance
Date Posted: March 16, 2009
Accepted Paper Series
292 downloads
The Real Effects of Disclosure Tone: Evidence from Restatements
Art Durnev and
Claudine Mangen
University of Iowa - Henry B. Tippie College of Business
and
Concordia University, Montreal - John Molson School of Business
Date Posted: July 31, 2010
Last Revised: March 09, 2012
Working Paper Series
292 downloads
The Stock Market Reaction to the Allowance of LIFO for Tax Purposes
Morton Pincus
University of California, Irvine
Date Posted: July 31, 1995
Working Paper Series
292 downloads
A Risk-Focused Performance Management System Framework for Planning Change in Organisations Subject to Significant Environmental Pressures and Uncertainty
Centre for Accounting, Governance and Taxation Research Working Paper No. 61
Binh Bui
,
Chris Hunt
and
Carolyn Fowler
Victoria University of Wellington
,
Victoria University of Wellington
and
Victoria University of Wellington
Date Posted: March 31, 2009
Working Paper Series
291 downloads
Accounting Regulation for Nonprofit Organizations in Italy and Spain: Towards an European Perspective
Claudio Travaglini
,
Enrico Supino
,
Juana Fuentes Perdomo
and
Esther Falcon Perez
University of Bologna - Department of Management
,
University of Bologna - Department of Management
,
University of Las Palmas de Gran Canaria
and
University of Las Palmas de Gran Canaria
Date Posted: January 01, 2008
Working Paper Series
291 downloads
DSS Model Based on Rules and OLAP for Management by Budgets
Accounting and Management Information Systems, No. 22, pp. 97-103, December 2007
Claudiu Brandas
West University of Timisoara
Date Posted: January 10, 2008
Accepted Paper Series
291 downloads
Earnings Management Contagion in Multinational Corporations
Christof Beuselinck
,
Marc Deloof and
Ann Vanstraelen
Catholic University of Lille - Institut d'Économie Scientifique et de Gestion (IESEG)
,
University of Antwerp
and
Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Date Posted: May 04, 2010
Last Revised: May 11, 2010
Working Paper Series
291 downloads
Geographic Proximity between Auditor and Client: How Does it Impact Audit Quality?
Auditing: A Journal of Practice & Theory, Forthcoming
Jong-Hag Choi ,
Jeong-Bon Kim V
,
Aini Qiu
and
Yoonseok Zang
Seoul National University - College of Business Administration
,
City University of Hong Kong
,
Citigroup Japan Inc.
and
Singapore Management University - School of Accountancy
Date Posted: January 11, 2012
Accepted Paper Series
291 downloads
Informational Effects of Regulation Fair Disclosure on Equity Analysts' Responses to Debt Rating Changes
Naomi S. Soderstrom ,
Boochun Jung
and
Shiva Sivaramakrishnan
University of Colorado at Boulder
,
University of Hawaii at Manoa
and
Texas A&M University (TAMU) - Department of Accounting
Date Posted: June 13, 2006
Last Revised: September 10, 2009
Working Paper Series
291 downloads
Issues on Hedge Effectiveness Testing
Cristina Aurora Bunea-Bontas ,
Mihaela Cosmina Petre
and
Gica Culiţă
Constantin Brancoveanu University
,
Universitatea Constantin Brâncoveanu
and
Universitatea Constantin Brâncoveanu
Date Posted: October 26, 2009
Working Paper Series
291 downloads
Public Predisclosure Information, Firm Size, Analyst Following, and Market Reactions to Earnings Announcements
Theodore E. Christensen ,
Toni Q. Smith
and
Pamela S. Stuerke
Brigham Young University - Marriott School of Management
,
University of New Hampshire - Department of Accounting & Finance
and
University of Rhode Island - College of Business
Date Posted: September 08, 2004
Working Paper Series
291 downloads
A Critical Assessment of the Bunge-Wand-Weber Ontology for Conceptual Modeling
16th Annual Workshop on Information Technolgies & Systems (WITS) Paper
Gove N. Allen and
Salvatore T. March
Tulane University - A.B. Freeman School of Business
and
Vanderbilt University - Strategy and Business Economics
Date Posted: June 28, 2007
Last Revised: November 23, 2012
Working Paper Series
290 downloads
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
Commentary: How is Accounting Information Used by the South African Bank Regulator
SA Journal of Accounting Research (Forthcoming)
Lindiwe Bakoro
,
Shaun Parsons
and
Phillip de Jager
affiliation not provided to SSRN
,
University of Cape Town (UCT) - Department of Accounting
and
University of Cape Town - Department of Finance and Tax
Date Posted: August 02, 2010
Last Revised: December 13, 2012
Accepted Paper Series
290 downloads
Compensating Employees Below the Executive Ranks: A Comparison of Options, Restricted Stock, and Cash
Stanford University GSB Research Paper No. 1821(R)
Paul Oyer and
Scott Schaefer
Stanford Graduate School of Business
and
University of Utah - Department of Finance
Date Posted: March 23, 2004
Working Paper Series
290 downloads
Does Auditing Deter Potentially Fraudulent Earnings Management? An Experimental Investigation
Qiu Chen
,
Khim Kelly
and
Steven Salterio
Carleton University
,
University of Waterloo - School of Accounting and Finance
and
Queen's University - School of Business
Date Posted: December 30, 2009
Last Revised: December 15, 2010
Working Paper Series
290 downloads
Financial Information Failure and Lawyer Responsibility
Journal of Corporation Law, Vol. 31, No. 4, September 2006, Duke Law School Legal Studies Paper No. 106
Steven L. Schwarcz
Duke University - School of Law
Date Posted: April 04, 2006
Last Revised: June 05, 2012
Accepted Paper Series
290 downloads
Incentives Facing Life Insurance Firms to Manage Actuarial Earnings: Evidence from Australia and the UK
Paul J. M. Klumpes
EDHEC Business School
Date Posted: November 21, 2000
Working Paper Series
290 downloads
Management Control Systems and Contextual Variables in the Hospitality Industry
Hasan Fauzi
,
Mostaque M. Hussain and
Lois S. Mahoney
Sebelas Maret University
,
University of New Brunswick - Saint John
and
Eastern Michigan University
Date Posted: October 15, 2009
Working Paper Series
290 downloads
Wealth Transfer Effects of Analysts' Misleading Behavior
Journal of Accounting Research, Forthcoming
Gus De Franco
,
Hai Lu and
Florin P. Vasvari
University of Toronto - Rotman School of Management
,
University of Toronto - Rotman School of Management
and
London Business School
Date Posted: May 08, 2006
Accepted Paper Series
290 downloads
Accounting in Networks: The Transaction Cost Economics Perspective
ACCOUNTING IN NETWORKS, Ch. 10, Håkansson, H., Kraus, K. & Lind, J., eds., Routledge, Forthcoming,
Shannon W. Anderson and
Henri C. Dekker
University of California, Davis
and
VU University Amsterdam - Department of Accounting
Date Posted: March 17, 2009
Last Revised: April 20, 2009
Accepted Paper Series
289 downloads
Accruals, Deferrals, Cash Flows and Earnings: Articulation Implications for Earnings Management Models and a Suggested Alternative
Hal D. White
University of Michigan - Ross School of Business
Date Posted: April 12, 2012
Working Paper Series
289 downloads
Capital Market Reactions to Option Backdating Probes
Sakshi Jain
and
Zabihollah Rezaee
Tennessee Society of Certified Public Accountants (TSCPA)
and
University of Memphis - School of Accountancy
Date Posted: January 29, 2007
Working Paper Series
289 downloads
Corporate Reporting of Intellectual Capital: Evidence from UK Companies
Presented to the 30th Annual Congress of the European Accounting Association, 25-27 April 2007, Lisbon, Portugal
Jeffrey Unerman
,
Ludmila Striukova
and
James Guthrie
University of London, Royal Holloway College, School of Management
,
University College London
and
Macquarie University - Department of Accounting and Finance
Date Posted: March 16, 2009
Accepted Paper Series
289 downloads
Country-Specific Risk and the Cost and Benefit of Audit Quality: Evidence from Israeli Initial Public Offerings in the United States
International Journal of Auditing, Vol. 6, No. 3, pp. 249-264, November 2002
Edward B. Douthett Jr. and
Kooyul Jung
George Mason University - Accounting Program
and
Korea Advanced Institute of Science and Technology (KAIST)
Date Posted: March 11, 2004
Accepted Paper Series
289 downloads
CPA Attested Tax Returns and Tax Evasion
Taiwan Accounting Review, Vol 1, October 2000
Suming Lin
National Taiwan University
Date Posted: March 11, 2001
Accepted Paper Series
289 downloads
Financial Report Restatements: Evidences from the Brazilian Financial Market
CLADEA 2005
Fernando D.R. Murcia
,
Jose Alonso Borba
and
Newton Amaral
University of São Paulo
,
Universidade Federal de Santa Catarina (UFSC) - Accounting Department
and
UFSC - Federal University of Santa Catarina - Accounting Department
Date Posted: August 31, 2005
Working Paper Series
289 downloads
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