Social Science Research Network
QuickSearch SSRN eLibrary

Search Within Results


Feedback to SSRN (Beta)

SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,096
Full Text Papers: 393,496
Authors: 226,618
Papers Received in
  Last 12 months: 		68,898

Paper Downloads:
To date: 65,871,789
Last 12 months: 11,172,344
Last 30 days: 1,065,092

CiteReader:  What's this?
Papers with
  Resolved
  References: 		238,027
Total References: 8,463,775
Papers with Cites: 230,038
Total Citation
  Links: 		5,708,794
Papers with
  Resolved
  Footnotes: 		77,375
Total Footnotes: 8,499,290


SSRN eLibrary Search Results
JEL Code: M4
5,288,416 Total downloads
Showing Papers 4,461 - 4,510 of 13,018
Sort By
1 2 3 4 ... Last | Next >


Trading Volume Reaction to the Earnings Reconciliation from IFRS to U.S. GAAP: Further Evidence
Lucy Huajing Chen and Heibatollah Sami
Villanova University and Lehigh University
Date Posted: April 24, 2009
Working Paper Series

Incl. Electronic Paper An Analysis of SEC and PCAOB Enforcement Actions Against Engagement Quality Reviewers
Auditing: A Journal of Practice & Theory, Forthcoming
 William F. Messier Jr. , Thomas M. Kozloski and Natalia Kochetova-Kozloski
University of Nevada, Las Vegas - Department of Accounting , Saint Mary's University - Sobey School of Business and Saint Mary’s University - Sobey School of Business
Date Posted: April 23, 2009
Last Revised: December 28, 2009
Accepted Paper Series
281 downloads

Balancing Multiple Competing Objectives with a Balanced Scorecard
European Accounting Review, Forthcoming
 Heidi Sundin , Markus Granlund and David Andrew Brown
University of Technology, Sydney (UTS) , Turku School of Economics and University of Technology, Sydney (UTS) - School of Accounting
Date Posted: April 23, 2009
Accepted Paper Series

Incl. Electronic Paper Does the Performance of Non-Audit Services by Auditors Impair Independence? Evidence from Firms Post-Service Performance
 Thomas Lau and Yaw M. Mensah
The Hong Kong Polytechnic University and Rutgers Business School - Newark & New Brunswick
Date Posted: April 23, 2009
Working Paper Series
283 downloads

Incl. Electronic Paper Enterprise Risk Management: Re-Conceptualizing the Role of Risk and Trust on Information Sharing in Transnational Alliances
 Vicky Arnold , Tanya Benford , Clark Hampton and Steve G. Sutton
University of Central Florida - College of Business Administration , University of Central Florida (UCF) - Dixon School of Accounting , University of Central Florida - Kenneth G. Dixon School of Accounting and University of Central Florida - College of Business Administration
Date Posted: April 23, 2009
Working Paper Series
275 downloads

Incl. Electronic Paper Information Content of Other Comprehensive Income and Net Income: Evidence for Japanese Firms
 Keiichi Kubota , Kazuyuki Suda and Hitoshi Takehara
Chuo University - Graduate School of Strategic Management , Waseda University and Waseda University
Date Posted: April 23, 2009
Working Paper Series
349 downloads

Incl. Electronic Paper Management Control in New Product Development: The Dynamics of Managing Flexibility and Efficiency
Journal of Management Accounting Research, Forthcoming
 Brian Jorgensen and Martin Messner
University of Aarhus - Business and Social Sciences and HEC Paris
Date Posted: April 23, 2009
Last Revised: June 16, 2009
Accepted Paper Series
313 downloads

Incl. Electronic Paper Implementing the Earnings Surprise Strategy
 Bill McDonald and Richard R. Mendenhall
University of Notre Dame and University of Notre Dame - Department of Finance
Date Posted: April 22, 2009
Working Paper Series
493 downloads

Incl. Electronic Paper The Pervasive Nature of IT Controls: An Examination of Material Weaknesses in IT Controls and Audit Fees
 Joseph Canada , J. Randel Kuhn Jr. and Steve G. Sutton
University of Central Florida (UCF) - Dixon School of Accounting , University of Central Florida - College of Business Administration and University of Central Florida - College of Business Administration
Date Posted: April 22, 2009
Working Paper Series
253 downloads

Incl. Electronic Paper The Crisis of Fair Value Accounting: Making Sense of the Recent Debate
Chicago Booth Research Paper No. 33, Accounting, Organizations and Society, Vol. 34, 2009
 Christian Laux and Christian Leuz
Vienna University of Economics and Business Administration and University of Chicago - Booth School of Business
Date Posted: April 21, 2009
Accepted Paper Series
9924 downloads

An Introduction to Principles-Based Accounting and its Application
 Naser Makarem
Allameh Tabatabaei University
Date Posted: April 20, 2009
Working Paper Series

Incl. Electronic Paper Moving Toward the New Public Management Paradigm
 David William Young and Emanuele Padovani
Boston University - School of Management and University of Bologna - Department of Management
Date Posted: April 17, 2009
Working Paper Series
398 downloads

Incl. Electronic Paper Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions
 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: April 17, 2009
Last Revised: September 01, 2010
Working Paper Series
451 downloads

Incl. Electronic Paper A Research Based Perspective on SEC’s Proposed Rule on ROADMAP FOR Potential Use of Financial Statements Prepared in Accordance With International Financial Reporting Standards (IFRS) by U.S. Issuers
Johnson School Research Paper Series No. #21-09
 Karim Jamal , Robert H. Colson , Robert J. Bloomfield , Theodore E. Christensen , Stephen R. Moehrle , James A. Ohlson , Stephen H. Penman , Gary Previts , Thomas L. Stober , Shyam Sunder and Ross L. Watts
University of Alberta - Department of Accounting, Operations & Information Systems , Grant Thornton LLP , Cornell University - Samuel Curtis Johnson Graduate School of Management , Brigham Young University - Marriott School of Management , University of Missouri at Saint Louis - Accounting Area , New York University (NYU) - Leonard N. Stern School of Business , Columbia University - Department of Accounting , Case Western Reserve University - Department of Accountancy , University of Notre Dame - Department of Accountancy , Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: April 16, 2009
Last Revised: January 27, 2013
Working Paper Series
765 downloads

Incl. Electronic Paper Accountability in the Public Sector: From Despair to Where?
 Enrico Bracci
University of Ferrara
Date Posted: April 16, 2009
Last Revised: May 04, 2009
Working Paper Series
351 downloads

Accounting Restatements and Family Firms: Agency Problems and Reputation
 Shu-Hui Sue and Chen Lung Chin
Shin Chien University Kaohsiung Campus- Department of Accounting Information and National Chengchi University
Date Posted: April 16, 2009
Last Revised: August 24, 2009
Working Paper Series

Incl. Electronic Paper Conditional Conservatism and Firm Investment Efficiency
 Juan Manuel García Lara , Beatriz Garcia Osma and Fernando Penalva
Universidad Carlos III de Madrid - Department of Business Administration , Universidad Autonoma de Madrid and IESE Business School - University of Navarra
Date Posted: April 16, 2009
Last Revised: March 09, 2010
Working Paper Series
1188 downloads

Incl. Electronic Paper Framing Decisions
 Ionica (Costache) Munteanu
Alexandru Ioan Cuza University - Faculty of Economics and Business Administration
Date Posted: April 16, 2009
Last Revised: April 24, 2009
Working Paper Series
75 downloads

Incl. Electronic Paper Managers’ EPS Forecasts: Nickeling and Diming the Market?
Accounting Review, Forthcoming
 Linda Smith Bamber , Kai Wai Hui and P. Eric Yeung
University of Georgia - J.M. Tull School of Accounting , Hong Kong University of Science & Technology (HKUST) - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: April 16, 2009
Last Revised: August 31, 2009
Accepted Paper Series
353 downloads

Incl. Electronic Paper Mandatory IFRS Reporting and Stock Price Informativeness
 Christof Beuselinck , Philip Joos , Inder K. Khurana and Sofie Van der Meulen
Catholic University of Lille - Institut d'Économie Scientifique et de Gestion (IESEG) , Tilburg University , University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Tilburg University - Department of Accounting & Accountancy
Date Posted: April 16, 2009
Working Paper Series
953 downloads

The Association between Family Firms and Conference Calls: Agency Problems and Firm Reputation
 Shu-Hui Sue
Shin Chien University Kaohsiung Campus- Department of Accounting Information
Date Posted: April 16, 2009
Working Paper Series

Incl. Electronic Paper The Relevance of Forensic Accounting to Financial Crimes in Private and Public Sectors of Third World Economies: A Study from Nigeria
Proceedings of The 1st International Conference on Governance Fraud Ethics and Social Responsibility, June 11-13, 2009
 Abubakar Sadiq Kasum
University of Ilorin
Date Posted: April 16, 2009
Last Revised: April 21, 2009
Working Paper Series
1485 downloads

The Worth of Disclosures in the Value Added Statement and Pattern of Value Added Distribution
Journal of Finance and Accounting Research, Vol. 1, No. 1, 2009
 Dr. Suleiman A. S. Aruwa
Nasarawa State University
Date Posted: April 16, 2009
Accepted Paper Series

Incl. Electronic Paper Analysis of the Stakeholders' Needs and Their Inference Upon Financial Reports of SMEs
Journal of International Business and Economics, 2009
 Adela Deaconu , Nistor Cristina Silvia and Irimie Popa
Babes-Bolyal University - Faculty of Economics and Business Administration , Babes-Bolyai University - Faculty of Economics and Business Administration and Babes-Bolyai University
Date Posted: April 15, 2009
Last Revised: August 31, 2009
Accepted Paper Series
365 downloads

Incl. Electronic Paper The Smoothing of Pension Expenses: A Panel Analysis
Review of Quantitative Finance and Accounting, Forthcoming
 Xiaowen Jiang
Wayne State University - School of Business Administration
Date Posted: April 13, 2009
Last Revised: October 22, 2010
Accepted Paper Series
138 downloads

Incl. Electronic Paper Treatment Differences and Political Realities in the GAAP-IFRS Debate
Virginia Law Review, Vol. 95, p. 989, 2009, GWU Legal Studies Research Paper No. 461, GWU Law School Public Law Research Paper No. 461, Georgetown Law and Economics Research Paper No. 1375617
 William W. Bratton and Lawrence A. Cunningham
Institute for Law and Economics, University of Pennsylvania Law School and George Washington University Law School
Date Posted: April 10, 2009
Last Revised: August 13, 2010
Accepted Paper Series
627 downloads

Incl. Electronic Paper A Quick & Dirty Method for Estimating Growth and Price Changes for Forecasting Financial Statements
 Ignacio Velez-Pareja
Master Consultores
Date Posted: April 09, 2009
Last Revised: May 07, 2009
Working Paper Series
591 downloads

Incl. Electronic Paper Beyond Five Percent: Optimal Municipal Slack Resources and Credit Ratings
Date Posted: April 09, 2009
Last Revised: July 29, 2011
Working Paper Series
70 downloads

Incl. Electronic Paper Development of Corporate Governance Regulations: The Case of an Emerging Economy
Journal of Business Ethics, Vol. 91, pp. 253-274, 2010
 Javed Siddiqui
University of Manchester - Manchester Business School
Date Posted: April 08, 2009
Last Revised: January 17, 2010
Accepted Paper Series
182 downloads

Incl. Electronic Paper Direct and Indirect Effects of Internal Control Weaknesses on Accrual Quality: Evidence from a Unique Canadian Regulatory Setting
Contemporary Accounting Research, Forthcoming
 Hai Lu , Gordon D. Richardson and Steven Salterio
University of Toronto - Rotman School of Management , University of Toronto - Rotman School of Management and Queen's University - School of Business
Date Posted: April 08, 2009
Last Revised: July 25, 2010
Accepted Paper Series
664 downloads

Incl. Electronic Paper Potential Dividends Versus Actual Cash Flows in Firm Valuation
The ICFAI Journal of Applied Finance, Vol. 15, No. 7, pp. 51-66
 Carlo Alberto Magni and Ignacio Velez-Pareja
University of Modena and Reggio Emilia - Department of Economics and Master Consultores
Date Posted: April 08, 2009
Last Revised: December 20, 2010
Accepted Paper Series
520 downloads

Incl. Electronic Paper The Short Arm of the Law: Judicial Institutions and Local Governance in Brazil
 Stephan Litschig and Yves Zamboni-Filho
Universitat Pompeu Fabra and affiliation not provided to SSRN
Date Posted: April 08, 2009
Working Paper Series
38 downloads

Incl. Electronic Paper Big Auditors, Private Firms and Accounting Conservatism: Spanish Evidence
European Accounting Review, Forthcoming
 Manuel Cano
University of Jaén
Date Posted: April 07, 2009
Accepted Paper Series
278 downloads

Incl. Electronic Paper Corporate Reporting Transparency, Board Independence and Expertise, and CEO Duality
 Andrew J. Felo
Penn State Great Valley
Date Posted: April 07, 2009
Last Revised: January 23, 2011
Working Paper Series
590 downloads

Incl. Electronic Paper Earnings Management and Audit Adjustments: An Empirical Study of IBEX 35 Constituents
 Oriol Amat
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences
Date Posted: April 07, 2009
Working Paper Series
137 downloads

Incl. Electronic Paper External versus Internal Monitoring: The Importance of Multiple Large Shareholders and Families to Auditor Choice in Western European Firms
 Sadok El Ghoul , Omrane Guedhami , Clive S. Lennox and Jeffrey Pittman
University of Alberta - Campus Saint-Jean , University of South Carolina - Moore School of Business , Nanyang Technological University and Memorial University of Newfoundland (MUN) - Faculty of Business Administration
Date Posted: April 07, 2009
Last Revised: March 15, 2012
Working Paper Series
266 downloads

Incl. Electronic Paper Earnings Dispersion and Aggregate Stock Returns
 Bjorn N. Jorgensen , LI JING and Gil Sadka
University of Colorado at Boulder , affiliation not provided to SSRN and Columbia Business School - Accounting, Business Law & Taxation
Date Posted: April 06, 2009
Working Paper Series
116 downloads

Incl. Electronic Paper Looking Beyond the Methods: Productivity Estimates and Growth Trends in Indian Manufacturing
 Abhay Gupta
University of British Columbia
Date Posted: April 06, 2009
Working Paper Series
47 downloads

Incl. Electronic Paper Pre-Reform Conditions, Intermediate Inputs and Distortions: Solving the Indian Growth Puzzle
 Abhay Gupta
University of British Columbia
Date Posted: April 06, 2009
Working Paper Series
28 downloads

Incl. Electronic Paper The Effects of the Fourteenth Amendment on the Constitution of the United States: More
 Dan Goodman
affiliation not provided to SSRN
Date Posted: April 06, 2009
Working Paper Series
28 downloads

Accounting in Three Dimensions: A Case for Momentum Revisited
Journal of Risk Finance, Vol. 9, No. 4, pp. 334-350, 2008
 Eric Melse
Maastricht Accounting and Auditing Research and Education Center (MARC)
Date Posted: April 05, 2009
Accepted Paper Series

Incl. Electronic Paper Axiomatization of Residual Income and Generation of Financial Securities
2012, Quantitative Finance, Forthcoming
 Roberto Ghiselli Ricci and Carlo Alberto Magni
Università degli Studi di Sassari and University of Modena and Reggio Emilia - Department of Economics
Date Posted: April 05, 2009
Last Revised: August 02, 2012
Accepted Paper Series
67 downloads

Incl. Electronic Paper Bankers’ Compensation and Fair Value Accounting
 Gilad Livne , Garen Markarian and Alistair Milne
City University London - Sir John Cass Business School , Fundación Instituto de Empresa, S.L. - IE Business School and Loughborough School of Business and Economics
Date Posted: April 05, 2009
Last Revised: May 10, 2011
Working Paper Series
347 downloads

Incl. Electronic Paper Caught in an Evaluatory Trap: The Dilemma of Public Services Under New Public Financial Management
Presened at The Chartered Institute of Management Accountants (CIMA) Seminar, September 2000
 Olov Olson , Christopher Humphrey and James Guthrie
Göteborg University - School of Business, Economics and Law , University of Manchester - Division of Accounting and Finance and Macquarie University - Department of Accounting and Finance
Date Posted: April 05, 2009
Accepted Paper Series
60 downloads

Incl. Electronic Paper Earnings Management or Forecast Guidance to Meet Analyst Expectations?
Accounting and Business Research, Vol. 39, No. 1, pp. 3-35, 2008
 Vasiliki E. Athanasakou , Norman C. Strong and Martin Walker
London School of Economics & Political Science (LSE) - Department of Accounting , University of Manchester - Manchester Business School and University of Manchester - Manchester Business School
Date Posted: April 05, 2009
Accepted Paper Series
407 downloads

Incl. Electronic Paper Emasculating Public Accountability in the Name of Competition: Transformation of State Audit in Victoria
Presented at (APIRA) Conference, Australia, July 2001
 Linda M. English and James Guthrie
The University of Sydney Business School and Macquarie University - Department of Accounting and Finance
Date Posted: April 05, 2009
Accepted Paper Series
70 downloads

Incl. Electronic Paper Growing Accustomed to Other Faces: The Global Themes and Warnings of Our Project
Presented at Asian Pacific Interdisciplinary Research in Accounting (APIRA) Conference, August 1998
 Olov Olson , Christopher Humphrey and James Guthrie
Göteborg University - School of Business, Economics and Law , University of Sheffield - School of Management and Macquarie University - Department of Accounting and Finance
Date Posted: April 05, 2009
Accepted Paper Series
14 downloads

Incl. Electronic Paper How and Why Australian Organisations are Developing Internal Intellectual Capital Statements and Management Practices: An Empirical Examination
Presented at Australia and New Zealand Academy of Management (ANZAM) Conference, December 2000
 Richard Petty and James Guthrie
Macquarie University and Macquarie University - Department of Accounting and Finance
Date Posted: April 05, 2009
Accepted Paper Series
84 downloads

Incl. Electronic Paper Managing Orphan Knowledge: Current Australasian Best Practice
Presented at 16th Nordic Academy of Management Meeting, Sweden, August 2001
 Richard Petty , Ian Caddy and James Guthrie
Macquarie University , affiliation not provided to SSRN and Macquarie University - Department of Accounting and Finance
Date Posted: April 05, 2009
Accepted Paper Series
25 downloads

Incl. Electronic Paper Mandate, Independence and Funding: Resolution of a Twenty-Five Year Struggle between Parliament and the Executive Over the Powers of the Australian Commonwealth Auditor-General
Presented at Accounting Association of Australia and New Zealand (AAANZ) Conference, July 1999
 Linda M. English and James Guthrie
The University of Sydney Business School and Macquarie University - Department of Accounting and Finance
Date Posted: April 05, 2009
Accepted Paper Series
27 downloads


 

1 2 3 4 ... Last | Next >


 

© 2013 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright
This page was processed by apollo4 in 3.953 seconds