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SSRN eLibrary Statistics:

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Abstracts: 484,422
Full Text Papers: 393,787
Authors: 226,737
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  Last 12 months:
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Last 12 months: 11,186,475
Last 30 days: 1,057,634

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SSRN eLibrary Search Results
JEL Code: M4
5,293,086 Total downloads
Showing Papers 4,721 - 4,770 of 13,023
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Incl. Electronic Paper Effects on Strategy Development of Including Relative Performance Information in Incentive Scheme
Timothy Charles Miller , W. Timothy Mitchell and Sean A. Peffer
Xavier University - Department of Accountancy , Georgia State University and University of Kentucky - Gatton College of Business and Economics
Date Posted: August 14, 2010
Last Revised: April 10, 2012
Working Paper Series
126 downloads

Incl. Electronic Paper Efficiency Audit: An Assembly of Rationalities and Programmes
Vaughan S. Radcliffe
University of Western Ontario - Richard Ivey School of Business
Date Posted: February 26, 1998
Working Paper Series
86 downloads

Incl. Electronic Paper Efficiency of Authoritative Disclosure Recommendations - Evidence from IFRS Transition Disclosure in Finland
Journal of Financial Regulation and Compliance, Vol. 16, No.4, pp. 384-413, 2008
Antti Miihkinen
Aalto University - School of Business
Date Posted: December 15, 2010
Last Revised: June 18, 2012
Accepted Paper Series
15 downloads

Efficiency-Induced Sales Increases and Worker Behavior
Michael Alles and Srikant Datar
Rutgers Business School and Harvard Business School
Date Posted: July 25, 1998
Working Paper Series

Incl. Electronic Paper Efficient Cost Allocation
Korok Ray
University of Chicago GSB
Date Posted: March 01, 2007
Working Paper Series
702 downloads

Incl. Electronic Paper Efficient Manipulation in a Repeated Setting
Joel S. Demski , Hans Frimor and David E.M. Sappington
University of Florida - Fisher School of Accounting , Aarhus University and University of Florida - Warrington College of Business Administration - Department of Economics
Date Posted: July 07, 2004
Working Paper Series
24 downloads

Incl. Electronic Paper Efficient Post-Election Audits of Multiple Contests: 2009 California Tests
CELS 2009 4th Annual Conference on Empirical Legal Studies Paper
Philip B. Stark
University of California, Berkeley
Date Posted: August 07, 2009
Last Revised: November 16, 2009
Working Paper Series
152 downloads

Incl. Electronic Paper Effort or Timing: The Effect of Lump-Sum Bonuses
Quantitative Marketing and Economics, Vol. 6, No. 3, pp. 235-256, September 2008, Harvard Business School Marketing Unit Research Paper No. 05-03
Thomas J. Steenburgh
Darden Graduate School of Business
Date Posted: February 17, 2005
Last Revised: November 09, 2008
Accepted Paper Series
324 downloads

Egyptian Listed Companies Reporting on Intellectual Capital
The International Conference on "Economic Directions III: Economic Policy in a Rapidly Changing World", the College of Business Administration, Kuwait University, Kuwait, December 16-17, 2008
Tariq Hassaneen Ismail
Cairo University - Faculty of Commerce
Date Posted: August 24, 2008
Last Revised: December 30, 2009
Working Paper Series

Incl. Electronic Paper El Endeudamiento Como Factor Explicativo de la Descentralización de Servicios en los Ayuntamientos Españoles (Debt as an Explanatory Factor of the Decentralization of Services in Spanish Municipalities) (in Spanish)
Revista Española de Financiación y Contabilidad, Forthcoming,
Isabel Brusca , Vicente Montesinos and Leonor Mora
University of Zaragoza - Department of Accounting and Finance , University of Valencia - Department of Financial Economics and Universidad Rey Juan Carlos - Facultad de Ciencias Jurisdicas y Sociales
Date Posted: July 06, 2011
Accepted Paper Series
26 downloads

Incl. Electronic Paper El Juego De La Gallina Ciega: Buscando La Estructura Óptima De Capital (Blind Man's Buff: On the Search of the Optimal Capital Structure)
Ignacio Velez-Pareja , Felipe Mejia-Pelaez and James W. Kolari
Master Consultores , Internexa S.A. E.S.P. and Texas A&M University (TAMU) - Department of Finance
Date Posted: February 11, 2013
Working Paper Series
69 downloads

Incl. Electronic Paper Elections and Discretionary Accruals: Evidence from 2004
Journal of Accounting Research, Forthcoming, Harvard Business School Accounting & Management Unit Working Paper No. 09-103
Karthik Ramanna and Sugata Roychowdhury
Harvard University - Harvard Business School and Boston College
Date Posted: April 01, 2008
Last Revised: January 01, 2010
Accepted Paper Series
564 downloads

Electric Utility Deregulation and the Market Value-Book Value Relation
Karen Nunez
Elon University
Date Posted: February 17, 2003
Working Paper Series

Electronic Accounting Information Systems Efficiency in Energy Sector Under Conditions of Uncertainty - A Field Study Electricity Companies in the Hashemite Kingdom of Jordan
Research Journal of Finance and Accounting, Forthcoming
Reem Oqab Kasswna
Independent
Date Posted: December 17, 2012
Accepted Paper Series

Electronic Data Interchange (EDI) and CIS Audit: A Study of the Impact of EDI on CIS Audit Procedures
Catherine Hardy and Robert Reeve
Charles Sturt University - School of Commerce (Wagga Wagga campus) and Macquarie University - Department of Accounting and Finance
Date Posted: February 14, 1997
Working Paper Series

Incl. Electronic Paper Electronic vs. Face-to-Face Review: The Effects of Alternative Forms of Review on Auditors' Performance
Joseph F. Brazel , Christopher P. Agoglia and Richard C. Hatfield
North Carolina State University - Poole College of Management - Department of Accounting , University of Massachusetts at Amherst and University of Alabama
Date Posted: March 27, 2003
Working Paper Series
301 downloads

Electronic vs. Face-to-Face Review: The Effects of Alternative Forms of Review on Auditors' Performance
The Accounting Review, October 2004
Joseph F. Brazel , Christopher P. Agoglia and Richard C. Hatfield
North Carolina State University - Poole College of Management - Department of Accounting , University of Massachusetts at Amherst and University of Alabama
Date Posted: June 01, 2004
Accepted Paper Series

Electronics: A Case Study of Economic Value Added in Target Costing
Management Accounting Research, Vol. 23, No. 4, 2012
Margaret Woods
Aston Business School
Date Posted: September 03, 2012
Accepted Paper Series

Elkay Plumbing Products Division
HBS Case No. 110-007
Robert S. Kaplan
Harvard Business School
Date Posted: February 27, 2010
Working Paper Series

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 Emergence of Corporate Contract Set, Governance and Accountability: Standing Orders of the East India Company, 1600-1621
Dorota Dobija
Kozminski University
Date Posted: July 15, 2008
Working Paper Series
124 downloads

Incl. Electronic Paper Emphasis on Pro Forma versus GAAP Earnings in Quarterly Press Releases: Determinants, SEC intervention, and Market Reactions
14th Annual Conference on Financial Economics and Accounting (FEA)
Robert M. Bowen , Angela K. Davis and Dawn A. Matsumoto
University of San Diego - School of Business , University of Oregon and University of Washington - Department of Accounting
Date Posted: June 16, 2003
Working Paper Series
788 downloads

Emphasis on Pro Forma Versus Gaap Earnings in Quarterly Press Releases: Determinants, Sec Intervention, and Market Reactions
The Accounting Review, October 2005
Robert M. Bowen , Angela K. Davis and Dawn A. Matsumoto
University of San Diego - School of Business , University of Oregon and University of Washington - Department of Accounting
Date Posted: May 31, 2005
Accepted Paper Series

Empirical Analysis Adopters of Economic Value Added
Management Accounting Research, Vol. 13, No. 2, June 2002
Michael L. Costigan and Linda Lovata
Southern Illinois University at Edwardsville - Accounting Department and Southern Illinois University at Edwardsville - Accounting Department
Date Posted: July 24, 2002
Accepted Paper Series

Incl. Fee Electronic Paper Empirical Analysis of Delays in the Signing of Audit Reports in Spain
International Journal of Auditing, Vol. 12, No. 2, pp. 129-140, July 2008
Enrique Bonsón-Ponte , Tomás Escobar-Rodriguez and Cinta Borrero-Domínguez
University of Huelva - Faculty of Business , University of Huelva and Universidad de Huelva
Date Posted: July 14, 2008
Accepted Paper Series
3 downloads

Empirical Analysis of the Economic Demand for Auditing in the Initial Public Offerings Market
Journal of Accounting Research, Vol 37, No 1, Spring 1999
Michael Willenborg
University of Connecticut - Department of Accounting
Date Posted: August 08, 1999
Accepted Paper Series

Incl. Electronic Paper Empirical Assessment of Effective E-Commerce Audit Judgment
Jagdish Pathak and Mary R. Lind
University of Windsor - Odette School of Business and North Carolina Agricultural & Technical State University - School of Business & Economics
Date Posted: April 04, 2007
Working Paper Series
628 downloads

Incl. Electronic Paper Empirical Estimation of the Expected Rate of Return on a Portfolio of Stocks
Peter D. Easton , Gary K. Taylor , Theodore Sougiannis and Pervin K. Shroff
University of Notre Dame - Department of Accountancy , University of Alabama - Culverhouse College of Commerce & Business Administration , University of Illinois at Urbana-Champaign - Department of Accountancy and University of Minnesota - Twin Cities - Carlson School of Management
Date Posted: October 30, 2000
Working Paper Series
1770 downloads

Incl. Electronic Paper Empirical Evidence Concerning Incentives to Hedge Transaction and Translation Exposures
Niclas Hagelin and Bengt Pramborg
Nordea Bank, Nordea Markets and Stockholm University - School of Business
Date Posted: July 12, 2003
Working Paper Series
486 downloads

Empirical Evidence Concerning Incentives to Hedge Transaction and Translation Exposures
Journal of Multinational Financial Management, Vol. 16, pp 142-159, 2006
Niclas Hagelin and Bengt Pramborg
Nordea Bank, Nordea Markets and Stockholm University - School of Business
Date Posted: June 03, 2005
Accepted Paper Series

Empirical Evidence of the Effect of European Accounting Differences on the Stock Market Valuation of Earnings and Book Value
European Accounting Review, Vol. 11, No. 3, 2002
Miguel Arce Gisbert and Araceli Mora Enguídanos
University of Valencia - Department of Economics and University of Valencia - Department of Economics
Date Posted: January 12, 2003
Accepted Paper Series

Empirical Evidence on Jurisdictions that Adopt IFRS
Journal of International Accounting Research, Vol. 5 No. 2, 2006
Ole-Kristian Hope , Tony Kang and Justin Y. Jin
University of Toronto - Rotman School of Management , Oklahoma State University - School of Accounting and McMaster University - DeGroote School of Business
Date Posted: May 25, 2006
Accepted Paper Series

Incl. Electronic Paper Empirical Evidence on Jurisdictions that Adopt IFRS
Ole-Kristian Hope , Justin Y. Jin and Tony Kang
University of Toronto - Rotman School of Management , McMaster University - DeGroote School of Business and Oklahoma State University - School of Accounting
Date Posted: July 19, 2005
Working Paper Series
2721 downloads

Incl. Electronic Paper Empirical Evidence on Recent Trends in Pro Forma Reporting
Neil Bhattacharya , Ervin L. Black Sr., Theodore E. Christensen and Richard Mergenthaler Jr.
Singapore Management University - School of Accountancy , Brigham Young University - Marriott School of Management , Brigham Young University - Marriott School of Management and University of Iowa - Henry B. Tippie College of Business
Date Posted: August 23, 2003
Working Paper Series
490 downloads

Empirical Evidence on Recent Trends in Pro Forma Reporting
Accounting Horizons, Vol. 18, No. 1, 2004
Neil Bhattacharya , Ervin L. Black Sr., Theodore E. Christensen and Richard Mergenthaler Jr.
Singapore Management University - School of Accountancy , Brigham Young University - Marriott School of Management , Brigham Young University - Marriott School of Management and University of Iowa - Henry B. Tippie College of Business
Date Posted: December 19, 2003
Accepted Paper Series

Incl. Electronic Paper Empirical Evidence on Repeat Restatement Firms
Rebecca Files , Nathan Y. Sharp and Anne Thompson
University of Texas at Dallas , Texas A&M University (TAMU) - Department of Accounting and University of Illinois at Urbana-Champaign
Date Posted: January 27, 2011
Last Revised: May 13, 2013
Working Paper Series
343 downloads

Incl. Electronic Paper Empirical Evidence on the Application of CGUs in the Context of Goodwill Impairment Testing
Tyrone M. Carlin , Kaiying Ji and Nigel Finch
The University of Sydney Business School , The University of Sydney Business School and The University of Sydney Business School
Date Posted: February 10, 2010
Working Paper Series
251 downloads

Incl. Electronic Paper Empirical Evidence on the Evolution of International Earnings
Judy Land and Mark H. Lang
University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina at Chapel Hill
Date Posted: July 20, 2000
Working Paper Series
889 downloads

Empirical Evidence on the Evolution of International Earnings
The Accounting Review, Forthcoming
Judy Land and Mark H. Lang
University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina at Chapel Hill
Date Posted: February 14, 2003
Accepted Paper Series

Empirical Evidence on the Functional Relationship Between Audit Planning and Total Audit Effort
JOURNAL OF ACCOUNTING RESEARCH, Vol. 34 No. 1, Spring 1996
Ronald A. Davidson
Arizona State University West
Date Posted: July 09, 1998
Accepted Paper Series

Empirical Evidence on the Impact of Book-Tax Differences on Divergence of Opinion Among Investors
Journal of the American Taxation Association, Forthcoming
Joseph Comprix , Roger C. Graham Jr. and Jared A. Moore
Syracuse University , Oregon State University and Oregon State University - College of Business
Date Posted: September 08, 2010
Accepted Paper Series

Empirical Evidence on the Relation Between Stock Option Compensation and Risk Taking
Journal of Accounting & Economics, Vol. 33, No. 2, April 2002
Shivaram Rajgopal and Terry J. Shevlin
Emory University - Goizueta Business School and University of California-Irvine
Date Posted: December 17, 2001
Accepted Paper Series

Incl. Electronic Paper Empirical Evidence on the Relation Between Stock Option Compensation and Risk Taking
EFA 0217
Shivaram Rajgopal and Terry J. Shevlin
Emory University - Goizueta Business School and University of California-Irvine
Date Posted: August 27, 1999
Working Paper Series
1359 downloads

Incl. Electronic Paper Empirical Evidence on the Relationship Between EVA and Stock Returns in Brazilian Firms

Date Posted: April 20, 2005
Working Paper Series
1334 downloads

Incl. Electronic Paper Empirical Evidence on the Use of Long-Term Performance Plans
Tai-Yuan Chen , Kai Wai Hui , Steven R. Matsunaga and Yong Zhang
Hong Kong University of Science & Technology (HKUST) - School of Business and Management , Hong Kong University of Science & Technology (HKUST) - Department of Accounting , University of Oregon and Hong Kong University of Science & Technology (HKUST)
Date Posted: April 05, 2010
Working Paper Series
152 downloads

Incl. Electronic Paper Empirical Implications of Analyst Forecast Dispersion to the Information Dynamics of Valuation Models: A Two Stage Approach
Daniel M. Bryan and Samuel L. Tiras
State University of New York (SUNY) - Accounting & Law and Louisiana State University
Date Posted: November 15, 2004
Working Paper Series
399 downloads

Empirical Managerial Accounting Research: Are We Just Describing Management Consulting Practice?
European Accounting Review, Vol. 11, No. 4, 2002
Christopher D. Ittner and David F. Larcker
University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business
Date Posted: March 24, 2003
Accepted Paper Series

Incl. Electronic Paper Empirical Relationship of Global Financial Crises and Accounting Reforms in Pakistan: The Implications for Future
Muhammad Umar Draz
UCSI University
Date Posted: June 06, 2011
Last Revised: December 07, 2011
Working Paper Series
89 downloads

Empirical Research in Managerial Accounting: A Value-Based Management Perspective
Journal of Accounting & Economics, Vol. 32, Nos. 1-3, December 2001
Christopher D. Ittner and David F. Larcker
University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business
Date Posted: October 23, 2001
Accepted Paper Series

Empirical Research on Accounting Choice
Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
Thomas D. Fields , Thomas Z. Lys and Linda Vincent
Northwestern University - Kellogg School of Management , Northwestern University - Kellogg School of Management and Northwestern University
Date Posted: November 14, 2001
Accepted Paper Series


 

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