Social Science Research Network
QuickSearch SSRN eLibrary

Search Within Results


Feedback to SSRN (Beta)

SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 489,370
Full Text Papers: 398,250
Authors: 228,711
Papers Received in
  Last 12 months:
69,655

Paper Downloads:
To date: 66,729,620
Last 12 months: 11,224,008
Last 30 days: 834,562

CiteReader:  What's this?
Papers with
  Resolved
  References:
239,806
Total References: 8,539,827
Papers with Cites: 230,167
Total Citation
  Links:
5,733,423
Papers with
  Resolved
  Footnotes:
78,859
Total Footnotes: 8,610,864


SSRN eLibrary Search Results
JEL Code: M40
879,514 Total downloads
Showing Papers 461 - 510 of 2,743
Sort By
1 2 3 4 ... Last | Next >


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
96 downloads

Situated Functionality of Management Accounting Tools within Operational Practices: A Field Study of Physicians Drawing on Casemix
Anja Kern and Aziza Laguecir
Imperial College London and Université de Laval
Date Posted: September 10, 2011
Last Revised: June 10, 2013
Working Paper Series

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
106 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
269 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
246 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
107 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
116 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
296 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
429 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
214 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
685 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
60 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
76 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
302 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
246 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
97 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
70 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
282 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
60 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
264 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
88 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
234 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
947 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
140 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
142 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
656 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
202 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 University of Baltimore - Merrick School of Business
Date Posted: August 04, 2011
Last Revised: February 18, 2013
Accepted Paper Series
56 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
118 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
67 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
720 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
61 downloads

Incl. Electronic Paper Evaluating the Strength of Evidence: How Experience Affects the Use of Analogical Reasoning and Configural Information Processing in Tax
The Accounting Review, Forthcoming
Anne M. Magro and Sarah E. Nutter
George Mason University and George Mason University - Accounting Program
Date Posted: July 29, 2011
Accepted Paper Series
60 downloads

Incl. Electronic Paper Model of Economic Result’s Management for Brazilian Publics Hospitals
Brazilian Journal of Health Economics, Forthcoming
Professor Vidigal II and Vinícius Silva Pereira
Universidade Federal de Uberlândia (UFU); Doutorando Administração EAESP/FGV (Fundação Getúlio Vargas) and Federal University of Uberlândia - Brazil - UFU
Date Posted: July 29, 2011
Accepted Paper Series
1140 downloads

Incl. Electronic Paper A Case Study of Voluntary Disclosure by Chinese Enterprises
Asian Journal of Finance & Accounting, Vol. 1, No. 2, 2009
Chun Yip Yuen , Ming Liu , Xu Zhang and Chan Lu
University of Macau - Faculty of Business Administration , Hong Kong Baptist University (HKBU) - Department of Accounting & Law , University of Macau and University of Macau
Date Posted: July 25, 2011
Accepted Paper Series
118 downloads

Incl. Electronic Paper Training Auditors to Think Skeptically
David Plumlee , Brett A. Rixom and Andrew J. Rosman
University of Utah - David Eccles School of Business , University of Utah - David Eccles School of Business and Dean, College of Management
Date Posted: July 22, 2011
Working Paper Series
257 downloads

Incl. Electronic Paper Entrepreneurs’ Accountability: Accounting or Behavioral Issues?
International Conference on Business and Information, Accounting and Finance Section, Bangkok, Thailand, July 4-6, 2011
Neneng Djuaeriah and Innge S. Handojo
Swiss German University and Swiss German University
Date Posted: July 17, 2011
Last Revised: September 19, 2011
Accepted Paper Series
192 downloads

Incl. Electronic Paper Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980
Harvard Business School Research Paper No. 1886489
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: July 15, 2011
Last Revised: August 08, 2011
Working Paper Series
828 downloads

Incl. Electronic Paper Logistics Costs at Engines Industrial Center
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Marcela Porporato
York University - Atkinson School of Administrative Studies
Date Posted: July 14, 2011
Working Paper Series
88 downloads

Incl. Electronic Paper A Suggested Framework for the Integration of Activity-Based Costing (ABC) in a Lean Environment to Enhance Companies Competitive Position- A Case Study in Egypt
AAA 2012 Management Accounting Section (MAS) Meeting Paper
Sarah Gamal
The German University in Cairo (GUC), Cairo, Egypt.
Date Posted: July 13, 2011
Working Paper Series
658 downloads

Should Last in First Out Inventory Valuation Methods Be Eliminated?
Global Journal of Business Research, Vol. 5. No. 4, pp. 53-67
Peter Harris
affiliation not provided to SSRN
Date Posted: July 12, 2011
Accepted Paper Series

Incl. Electronic Paper One Hundred Years in Prison for $126 Million Fraud
Review of Business & Finance Case Studies, Vol. 1, No. 1, pp. 73-80, 2010
Kathleen Dunne and Maria H. Sanchez
Rider University and Rider University - Department of Accounting
Date Posted: July 10, 2011
Accepted Paper Series
101 downloads

Incl. Electronic Paper Analysts’ Forecasts: What Do We Know after Decades of Work?
Mark Thomas Bradshaw
Boston College
Date Posted: July 08, 2011
Working Paper Series
1316 downloads

Incl. Electronic Paper The Buyback Monitor – July 2011: Share Buyback Profits of 252 Firms 2000-2011
M. A. Gumport
MG Holdings/SIP
Date Posted: July 06, 2011
Working Paper Series
145 downloads

Incl. Electronic Paper When is an Energy Audit/Survey Indicated?
Marky Moore
Capital Review Group
Date Posted: July 06, 2011
Last Revised: May 02, 2012
Working Paper Series
33 downloads

Incl. Electronic Paper Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members
Journal of Accounting Research, Vol. 43, pp. 291-334, May 2004
Suraj Srinivasan
Harvard Business School
Date Posted: July 05, 2011
Accepted Paper Series
255 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 apollo1 in 4.141 seconds