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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,173
Full Text Papers: 393,564
Authors: 226,645
Papers Received in
  Last 12 months:
68,973

Paper Downloads:
To date: 65,885,359
Last 12 months: 11,172,224
Last 30 days: 1,065,087

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  Resolved
  References:
238,981
Total References: 8,480,523
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Total Citation
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5,722,240
Papers with
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  Footnotes:
77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M4
5,289,083 Total downloads
Showing Papers 4,561 - 4,610 of 13,017
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Incl. Electronic Paper Mandatory IFRS Adoption and Institutional Investment Decisions
The Accounting Review, 87:6, November 2012, Forthcoming
Annita Florou and Peter F. Pope
King's College London and City University London
Date Posted: March 19, 2009
Last Revised: June 01, 2012
Accepted Paper Series
1069 downloads

Incl. Electronic Paper Status of Intellectual Capital Reporting in Sri Lanka - A Research Note
Presented at Critical Perspectives on Accounting Conference, New York, USA, April 20, 2002
Indra Abeysekera and James Guthrie
affiliation not provided to SSRN and Macquarie University - Department of Accounting and Finance
Date Posted: March 19, 2009
Working Paper Series
105 downloads

Incl. Electronic Paper The Accounting for 'Rational Management' and Financial Management in New Zealand Education Sector
Presented at 7th International Research Symposium in Public Management, Hong Kong, April 2-4, 2003
Stuart Tooley and James Guthrie
Queensland University of Technology - School of Accountancy and Macquarie University - Department of Accounting and Finance
Date Posted: March 19, 2009
Working Paper Series
121 downloads

Incl. Electronic Paper A Look at Corfield (on Citizenship)
Dan Goodman
affiliation not provided to SSRN
Date Posted: March 18, 2009
Working Paper Series
30 downloads

An Evidence-Based Taxonomy of Intellectual Capital
Journal of Intellectual Capital, Vol. 8, No. 3, pp. 386-408, 2007
Ching Choo Huang , Robert G. Luther and Mike Tayles
affiliation not provided to SSRN , University of the West of England (UWE) - Bristol Business School and University of Hull
Date Posted: March 18, 2009
Accepted Paper Series

Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective
Accounting in Europe, Vol. 2, pp. 165-193, 2005
Colwyn Jones and Robert G. Luther
affiliation not provided to SSRN and University of the West of England (UWE) - Bristol Business School
Date Posted: March 18, 2009
Accepted Paper Series

Earnings Smoothing, Analyst Following, and Firm Value
George Allayannis and Paul J. Simko
University of Virginia - Darden School of Business and University of Virginia (UVA) - Darden School of Business
Date Posted: March 18, 2009
Working Paper Series

Incl. Electronic Paper Market Competition and Earnings Management
Dalia Marciukaityte and Jung Chul Park
Drexel University and Auburn University
Date Posted: March 18, 2009
Working Paper Series
597 downloads

Non-Financial Performance Measurement in Manufacturing Companies
British Accounting Review, Vol. 37, 2005
David Dugdale , Ahmed B. Abdel-Maksoud and Robert G. Luther
University of the West of England , affiliation not provided to SSRN and University of the West of England (UWE) - Bristol Business School
Date Posted: March 18, 2009
Accepted Paper Series

Incl. Electronic Paper The Balanced Scorecard of Thailand Listed Companies and Performance Implications
Presented to the 4th Conference on Performance Measurement and Management Control: Measuring and Rewarding Performance, 26-28 September 2007, Nice, France.
Kittiya Yongvanich and James Guthrie
Ramkhamhaeng University and Macquarie University - Department of Accounting and Finance
Date Posted: March 18, 2009
Working Paper Series
231 downloads

The Information Content of Defence Documents in UK Contested Takeovers
Journal of Business Finance and Accounting, Vol. 25, No. 1, pp. 115-143, 1998
T. E. Cooke , Bernard Pearson and Robert G. Luther
University of Exeter Business School , University of Exeter Business School - Department of Economics and University of the West of England (UWE) - Bristol Business School
Date Posted: March 18, 2009
Accepted Paper Series

The Performance of Ethical Unit Trusts: Choosing an Appropriate Benchmark
British Accounting Review, Vol. 26, No. 1, 1994
John Matatko and Robert G. Luther
University of Exeter Business School and University of the West of England (UWE) - Bristol Business School
Date Posted: March 18, 2009
Accepted Paper Series

Incl. Electronic Paper The Psychological Attraction Approach to Accounting and Disclosure Policy
David A. Hirshleifer and Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business and University of California - Paul Merage School of Business
Date Posted: March 18, 2009
Working Paper Series
386 downloads

Uniform Accounting Periods: An Historical Review and Critique
Accounting History, Vol. 8, No. 2, pp. 79 - 100, 2003
Robert G. Luther
University of the West of England (UWE) - Bristol Business School
Date Posted: March 18, 2009
Accepted Paper Series

Incl. Electronic Paper A Tribute to June Pallot
Presented at Plenary at the 4th International Conference on Accounting, Auditing and Management in Public Sector Reforms EIASM, Siena, Italy, September 7-9, 2006
Susan Newberry and James Guthrie
The University of Sydney Business School and Macquarie University - Department of Accounting and Finance
Date Posted: March 17, 2009
Accepted Paper Series
64 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper An Australian Public Sector Organisation's Transition to Extended Performance Reporting
Paper presented to the Ninth International Research Symposium on Public Management, Bocconi University, 6-8 April 2005, Milan, Italy
Christina Boedker , Suresh Cuganesan and James Guthrie
affiliation not provided to SSRN , Swinburne University of Technology and Macquarie University - Department of Accounting and Finance
Date Posted: March 17, 2009
Accepted Paper Series
127 downloads

Incl. Electronic Paper An Extended Performance Reporting Framework for Social and Environmental Accounting
Presented to International Symposium on Corporate Sustainability Management, including Environmental Management Accounting Network - Asia Pacific (Eman Ap). 24-25 November 2005, Bangkok, Thailand
Kittiya Yongvanich and James Guthrie
Ramkhamhaeng University and Macquarie University - Department of Accounting and Finance
Date Posted: March 17, 2009
Accepted Paper Series
688 downloads

Incl. Electronic Paper An Extended Performance Reporting Framework for the Italian Healthcare Industry
Presented at the Conference: "Interpreting Accountability and Social Responsibility in the Italian Healthcare Sector", Bocconi University, 19 November 2005, Milan, Italy
Daniele Alesani , Ileana Steccolini and James Guthrie
SDA Bocconi , Bocconi University - Department of Policy Analysis and Public Management and Macquarie University - Department of Accounting and Finance
Date Posted: March 17, 2009
Accepted Paper Series
81 downloads

Incl. Electronic Paper Annual External Reporting by New Zealand Secondary Schools: An Assessment of Accountability Disclosures
Presented at Accounting Auditing And Management In Public Sector Reforms, The European Institute for Advance Studies in Management (EIASM) International Conference, 7-9 October 2004, Oslo, Norway
Stuart Tooley and James Guthrie
Queensland University of Technology - School of Accountancy and Macquarie University - Department of Accounting and Finance
Date Posted: March 17, 2009
Accepted Paper Series
55 downloads

Incl. Electronic Paper Discretionary Accruals and the Emergence of Profitability
Michael Mosebach and Paul J. Simko
University of Akron - The George W. Daverio School of Accountancy and University of Virginia (UVA) - Darden School of Business
Date Posted: March 17, 2009
Working Paper Series
177 downloads

Incl. Electronic Paper Implications of Intellectual Capital for New Public Management
Presented at The Eighth International Research Symposium on Public Management (IRSPM VIII), Budapest University of Economics and Public Administration, 31 March - 2 April 2004, Budapest, Hungary
Peter Steane and James Guthrie
Macquarie University and Macquarie University - Department of Accounting and Finance
Date Posted: March 17, 2009
Accepted Paper Series
394 downloads

Incl. Electronic Paper Making (In)Visible: A Triangulation of an Australia Public Sector Organisation's Intellectual Capital Practices
Paper presented to EAA 28th Annual Congress, 18-20 May 2005, Göteborg, Sweden,
Christina Boedker , Suresh Cuganesan and James Guthrie
affiliation not provided to SSRN , Swinburne University of Technology and Macquarie University - Department of Accounting and Finance
Date Posted: March 17, 2009
Accepted Paper Series
272 downloads

Incl. Electronic Paper Public Sector Performance Reporting: The Intellectual Capital Question?
Presented to the Ninth International Research Symposium on Public Management, Bocconi University, 6-8 April 2005, Milan, Italy
Tyrone M. Carlin , Kittiya Yongvanich and James Guthrie
The University of Sydney Business School , Ramkhamhaeng University and Macquarie University - Department of Accounting and Finance
Date Posted: March 17, 2009
Accepted Paper Series
227 downloads

Incl. Electronic Paper Short-Term Momentum: The Centered Momentum Effect
Nolan Kido
University of Hawaii at Manoa - Shidler College of Business
Date Posted: March 17, 2009
Working Paper Series
190 downloads

Sustainability Reporting in Australian Public Sector Organisations: What and How They Report
Presented to the International Workshop on Social Audit, Social Accounting and Accountability, Charles University of Prague, 15-16 May 2008, Prague, Czech Republic
Federica Farneti and James Guthrie
University of Bologna - Faculty of Economics and Macquarie University - Department of Accounting and Finance
Date Posted: March 17, 2009
Accepted Paper Series

Incl. Electronic Paper The Australian Mining Industry'S Sustainability Reporting: An Examination of Legitimation Strategies
Presented to The 4th Asia Pacific Interdisciplinary Research in Accounting Conference, 4-6 July 2004, Singapore
Kittiya Yongvanich and James Guthrie
Ramkhamhaeng University and Macquarie University - Department of Accounting and Finance
Date Posted: March 17, 2009
Accepted Paper Series
77 downloads

Incl. Electronic Paper The Effects of Corporate Governance on the Likelihood of a Corporation Being Acquired, Going Private, or Going Bankrupt
M. Sinan Goktan , Robert L. Kieschnick and Rabih Moussawi
California State University, East Bay , University of Texas at Dallas and University of Pennsylvania - The Wharton School
Date Posted: March 17, 2009
Working Paper Series
234 downloads

Incl. Electronic Paper The External Financing Anomaly beyond Real Investments and Earnings Management
Full Yet Eric Campbell Lam and K. C. John Wei
Hong Kong Baptist University (HKBU) - Department of Finance and Decision Sciences and Hong Kong University of Science & Technology (HKUST) - Department of Finance
Date Posted: March 17, 2009
Last Revised: March 06, 2012
Working Paper Series
303 downloads

Incl. Electronic Paper The Role of Limits to Arbitrage and the Asset Growth Anomaly
Full Yet Eric Campbell Lam and K. C. John Wei
Hong Kong Baptist University (HKBU) - Department of Finance and Decision Sciences and Hong Kong University of Science & Technology (HKUST) - Department of Finance
Date Posted: March 17, 2009
Last Revised: April 09, 2011
Working Paper Series
249 downloads

Theoretical and Historical Context of Adoption of Sector Neutral IFRS in Australia - Issues and Consequences for the Public Sector
Presented to the Effects of Globalisation on Financial Reporting Conference, Istanbul Commerce University, 25-29 May 2005, Istanbul, Turkey
Ron Day , Christine Merle Ryan and James Guthrie
The University of Sydney , Queensland University of Technology - School of Accountancy and Macquarie University - Department of Accounting and Finance
Date Posted: March 17, 2009
Accepted Paper Series

Incl. Electronic Paper 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

Incl. Electronic Paper Disclosure Media for Social and Environmental Matters within the Australian Food and Beverage Industry
Presented to the 30th Annual Congress of the European Accounting Association, 25-27 April 2007, Lisbon, Portugal
Suresh Cuganesan , Leanne Ward and James Guthrie
Swinburne University of Technology , Saint George Bank and Macquarie University - Department of Accounting and Finance
Date Posted: March 16, 2009
Accepted Paper Series
133 downloads

Incl. Electronic Paper Into the Shadows - A Reflection on International Developments in Public Sector Accounting
Presented to the 30th Annual Congress of the European Accounting Association, 25-27 April 2007, Lisbon, Portugal
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: March 16, 2009
Accepted Paper Series
309 downloads

Incl. Electronic Paper Legitimacy Theory: A Story of Reporting Social and Environmental Matters within the Australian Food and Beverage Industry
Presented to the 5th Asian Pacific Interdisciplinary Research in Accounting (APIRA) Conference, 8-10 July 2007, Auckland, New Zealand.
Suresh Cuganesan , Leanne Ward and James Guthrie
Swinburne University of Technology , Saint George Bank and Macquarie University - Department of Accounting and Finance
Date Posted: March 16, 2009
Accepted Paper Series
1237 downloads

Incl. Electronic Paper Public Sector to Public Services: 20 Years of 'Contextual' Accounting Research
Presented to the 5th Asian Pacific Interdisciplinary Research in Accounting (APIRA) Conference, 8-10 July 2007, Auckland, New Zealand
Jane Broadbent and James Guthrie
University of London, Royal Holloway and Macquarie University - Department of Accounting and Finance
Date Posted: March 16, 2009
Accepted Paper Series
246 downloads

Incl. Electronic Paper Social and Environmental Reporting: The Australian Food and Beverage Industry
Presented to the 30th Annual Congress of the European Accounting Association, 25-27 April 2007, Lisbon, Portugal
Suresh Cuganesan , Leanne Ward and James Guthrie
Swinburne University of Technology , Saint George Bank and Macquarie University - Department of Accounting and Finance
Date Posted: March 16, 2009
Accepted Paper Series
239 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper Board Diversity and the Demand for Higher Audit Effort
Ferdinand A. Gul , Bin Srinidhi and Judy S.L. Tsui
Monash University Sunway Campus , University of Texas at Arlington - Department of Accounting and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: March 15, 2009
Working Paper Series
442 downloads

Incl. Electronic Paper UK Account Preparers' Perspectives on the Role of Intellectual Capital Reporting
Presented to the Global Accounting and Organisational Change Conference, 9-11 July 2008, Melbourne, Australia.
Jeffrey Unerman and James Guthrie
University of London, Royal Holloway College, School of Management and Macquarie University - Department of Accounting and Finance
Date Posted: March 14, 2009
Accepted Paper Series
162 downloads

Incl. Electronic Paper ASRs Part V - Rumpelstiltskin Accounting: Spinning Gold from Straw (Silicon Image Addendum)
M. A. Gumport
MG Holdings/SIP
Date Posted: March 13, 2009
Last Revised: September 30, 2009
Working Paper Series
76 downloads

Incl. Electronic Paper Australian Business Schools: More than 'Commercial Enterprise'?
British Academy of Management Conference BAM08 Harrogate, September 2008
Suzanne Ryan , Ruth T. Neumann and James Guthrie
University of Newcastle (Australia) - Newcastle Graduate School of Business , affiliation not provided to SSRN and Macquarie University - Department of Accounting and Finance
Date Posted: March 13, 2009
Accepted Paper Series
36 downloads

Incl. Electronic Paper Collegial Entrepreneurialism: Australian Graduate Schools of Business
Presented to the 5th International Conference on Accounting, Auditing and Management in Public Sector Reforms, 3-5 September 2008, Amsterdam, The Netherlands
Suzanne Ryan and James Guthrie
University of Newcastle (Australia) - Newcastle Graduate School of Business and Macquarie University - Department of Accounting and Finance
Date Posted: March 13, 2009
Accepted Paper Series
37 downloads

Incl. Electronic Paper Fair Disclosure and Investor Asymmetric Awareness in Stock Markets
Zhen Liu
State University of New York at Buffalo
Date Posted: March 13, 2009
Working Paper Series
124 downloads

Incl. Electronic Paper Interdisciplinarity in Management Education: Australian Graduate Schools of Business
11th Annual Conference of the Irish Academy of Management Dublin City University, Dublin, Ireland, 2008
Suzanne Ryan , Ruth T. Neumann and James Guthrie
University of Newcastle (Australia) - Newcastle Graduate School of Business , affiliation not provided to SSRN and Macquarie University - Department of Accounting and Finance
Date Posted: March 13, 2009
Accepted Paper Series
78 downloads

Incl. Electronic Paper Linking Risk Management to Strategic Controls: A Case Study of Tesco Plc
International Journal of Risk Assessment and Management, Vol. 7, No. 8, pp. 1074-1088, 2008
Margaret Woods
Aston Business School
Date Posted: March 13, 2009
Accepted Paper Series
885 downloads

Incl. Electronic Paper Protecting 'Public Interest' in Modernised Skies
The 5TH International Conference on Accounting, Auditing & Management in Public Sector Reforms, Amsterdam
Alan Jones and James Guthrie
affiliation not provided to SSRN and Macquarie University - Department of Accounting and Finance
Date Posted: March 13, 2009
Accepted Paper Series
91 downloads

Incl. Electronic Paper Sustainability Reporting by Australian Public Sector Organisations: Why They Report
5th International Conference on Accounting, Auditing and Management in Public Sector Reforms, 3-5 September 2008, Amsterdam, The Netherlands
Federica Farneti and James Guthrie
University of Bologna - Faculty of Economics and Macquarie University - Department of Accounting and Finance
Date Posted: March 13, 2009
Last Revised: March 16, 2009
Accepted Paper Series
122 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 Whole-of-Government Reports in Australia: A Case of Early Adoption and Innovation
Presented to the Whole of Government Financial Reporting: International Trends Workshop, 31 August-2 September 2008, Siena, Italy
Ron Day and James Guthrie
The University of Sydney and Macquarie University - Department of Accounting and Finance
Date Posted: March 13, 2009
Last Revised: April 27, 2009
Accepted Paper Series
143 downloads


 

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