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Abstracts: 484,509
Full Text Papers: 393,865
Authors: 226,776
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  Last 12 months: 		68,968

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Last 12 months: 11,189,330
Last 30 days: 1,059,940

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SSRN eLibrary Search Results
JEL Code: M4
5,294,360 Total downloads
Showing Papers 4,751 - 4,800 of 13,026
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Incl. Electronic Paper Neuroaccounting, Part II: Consilience Between Accounting Principles and the Primate Brain
John W. Dickhaut , Sudipta Basu , Kevin A. McCabe and Gregory B. Waymire
Chapman University (Deceased) , Temple University - Fox School of Business and Management , George Mason University - Department of Economics and Emory University - Department of Accounting
Date Posted: February 02, 2009
Working Paper Series
499 downloads

Incl. Electronic Paper Cross-Country Analysis of Auditor Specialization Premium: Effect of Legal, Extra-Legal and Political Environments
 Bin Srinidhi , Chee Yeow Lim and Mahmud Hossain
University of Texas at Arlington - Department of Accounting , Singapore Management University - School of Accountancy and Nanyang Technological University (NTU) - Division of Accounting
Date Posted: February 01, 2009
Working Paper Series
138 downloads

Incl. Fee Electronic Paper Cue Usage in Financial Statement Fraud Risk Assessments: Effects of Technical Knowledge and Decision Aid Use
Accounting & Finance, Vol. 49, No. 1, pp. 183-205, March 2009
 Jean Lin Seow
Nanyang Technological University (NTU) - Nanyang Business School
Date Posted: January 31, 2009
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper Knowledge Transfer in Project Reviews: The Effect of Self-Justification Bias and Moral Hazard
Accounting & Finance, Vol. 49, No. 1, pp. 75-93, March 2009
 Mandy M. Cheng , Axel K-D Schulz and Peter Booth
University of New South Wales (UNSW) - School of Accounting , University of Melbourne - Faculty of Business and Economics and University of Technology, Sydney (UTS) - School of Accounting
Date Posted: January 31, 2009
Accepted Paper Series
2 downloads

Incl. Electronic Paper Fair Value Disclosures Beyond SFAS 157’s Three-Level Estimates
 Beng Wee Goh , Jeffrey Ng and Kevin Ow Yong
Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Date Posted: January 31, 2009
Last Revised: April 18, 2013
Working Paper Series
1679 downloads

Review of Literature Linking Corporate Performance to Mergers and Acquisitions
The Review of Financial and Accounting Studies, No. 1, 2011
Tariq Hassaneen Ismail , Abdulati A. Abdou and Radwa Magdy
Cairo University - Faculty of Commerce , Cairo University-Faculty of Commerce and Cairo University - Department of Accounting
Date Posted: January 31, 2009
Last Revised: February 17, 2011
Accepted Paper Series

Incl. Electronic Paper The Impact of Managerial Ownership, Monitoring and Accounting Standard Choice on Accrual Mispricing
CEFS Working Paper No. 2009-02
 Bernhard Gegenfurtner , Markus Ampenberger and Christoph Kaserer
Technische Universität München (TUM) , Technische Universität München - Center for Entrepreneurial and Financial Studies and Technische Universität München (TUM)
Date Posted: January 30, 2009
Last Revised: May 19, 2009
Working Paper Series
307 downloads

Incl. Electronic Paper Discussion of 'Mandatory Audit-Partner Rotation, Audit Quality and Market Perception: Evidence from Taiwan'
 Linda Smith Bamber and E. Michael Bamber
University of Georgia - J.M. Tull School of Accounting and University of Georgia
Date Posted: January 29, 2009
Last Revised: January 30, 2009
Working Paper Series
511 downloads

Incl. Electronic Paper Dispersion of Beliefs, Stock Prices and the Earnings Surprise Measures - A Generalized Approach
 Leon Zolotoy
Melbourne Business School
Date Posted: January 29, 2009
Last Revised: March 16, 2009
Working Paper Series
113 downloads

Incl. Electronic Paper Financial Statement Recasting and Credit Risk Assessment
Robert Day School of Economics and Finance Research Paper No. 2009-01
 George E. Batta , Ananda R. Ganguly and Joshua G. Rosett
Claremont McKenna College - Robert Day School of Economics and Finance , Claremont McKenna College - Robert Day School of Economics and Finance and Claremont McKenna College - Robert Day School of Economics and Finance
Date Posted: January 29, 2009
Last Revised: September 22, 2012
Working Paper Series
402 downloads

Incl. Electronic Paper Have IFRS Changed How Stock Prices Associate with Earnings and Book Values? Evidence from Norway
 Leif Atle Beisland and Kjell Henry Knivsflå
University of Agder and Norwegian School of Economics (NHH)
Date Posted: January 29, 2009
Last Revised: February 14, 2013
Working Paper Series
845 downloads

Incl. Electronic Paper Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong?
 Douglas F. Prawitt , Nathan Y. Sharp and David A. Wood
Brigham Young University , Texas A&M University (TAMU) - Department of Accounting and Brigham Young University - School of Accountancy
Date Posted: January 29, 2009
Last Revised: June 23, 2011
Working Paper Series
1412 downloads

Incl. Electronic Paper Soft Information and the Stewardship Value of Accounting Disclosure
 Mirko S. Heinle and Christian Hofmann
University of Mannheim - Department of Business Administration and Accounting and Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
Date Posted: January 29, 2009
Working Paper Series
305 downloads

Incl. Electronic Paper Accounting and Extreme Risk (La Traduction Comptable Des Risques Extremes)
 Emmanuelle Plot and Olivier B. Vidal
Université Paris-Dauphine and Ecole Normale Superieure de Cachan
Date Posted: January 28, 2009
Working Paper Series
89 downloads

Incl. Electronic Paper Risk Reporting and Bank Runs
Schmalenbach Business Review, Vol. 61, pp. 2-39, January 2009
 Susanne Homölle
University of Rostock - Faculty of Business Administration, Economics and Social Sciences
Date Posted: January 28, 2009
Accepted Paper Series
90 downloads

Incl. Electronic Paper The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditor's Reliance Decision
Accounting Review, Forthcoming
 William F. Messier Jr. , J. Kenneth Reynolds , Chad Simon and David A. Wood
University of Nevada, Las Vegas - Department of Accounting , Indiana University Bloomington - Department of Accounting , University of Nevada, Las Vegas - Department of Accounting and Brigham Young University - School of Accountancy
Date Posted: January 28, 2009
Last Revised: March 04, 2011
Accepted Paper Series
1215 downloads

Incl. Electronic Paper Earnings Management and Thresholds: Are Manipulated Amounts Significant?
CAAA Annual Conference 2009 Paper
 Olivier B. Vidal
Ecole Normale Superieure de Cachan
Date Posted: January 27, 2009
Working Paper Series
453 downloads

Incl. Electronic Paper Return Predictability and Shareholders' Real Options
Review of Accounting Studies, Forthcoming
 Lee-Seok Hwang and Byungcherl Charlie Sohn
Seoul National University - College of Business Administration and City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: January 27, 2009
Last Revised: April 20, 2009
Accepted Paper Series
222 downloads

Incl. Electronic Paper The Effect of R&D Inputs and Outputs on the Relation Between the Uncertainty of Future Operating Performance and R&D Expenditures
Simon School Working Paper No. FR 09-05
 Shail Pandit , Charles E. Wasley and Tzachi Zach
University of Illinois at Chicago , University of Rochester - Simon School of Business and Ohio State University (OSU) - Fisher College of Business
Date Posted: January 27, 2009
Last Revised: January 02, 2010
Working Paper Series
301 downloads

Incl. Electronic Paper The Buyback Monitor - 'Mirror, Mirror...' - Corporate Stock Buyback Profits of 276 Firms
 M. A. Gumport
MG Holdings/SIP
Date Posted: January 26, 2009
Working Paper Series
172 downloads

Incl. Electronic Paper The Earnings Game
 Marc Hodak
Hodak Value Advisors
Date Posted: January 26, 2009
Last Revised: May 14, 2009
Working Paper Series
142 downloads

Incentive Contracting and Value-Relevance of Earnings and Cash Flows
Journal of Accounting Research, 2009
 Rajiv D. Banker , Rong Huang and Ramachandra (Ram) Natarajan
Temple University - Fox School of Business and Management , City University of New York - Baruch College - Stan Ross Department of Accountancy and University of Texas at Dallas - Department of Accounting & Information Management
Date Posted: January 25, 2009
Accepted Paper Series

Case Study Over the Employee's Benefits (IAS 19) and Pension Plan Accounting (IAS 26) in Romania
 Maria Moraru , Gabriela Blidisel Rodica and Dan Aurelian Stirbu
West University of Timisoara , West University of Timisoara and West University of Timisoara - Department of Accounting
Date Posted: January 24, 2009
Last Revised: August 19, 2009
Working Paper Series

Incl. Electronic Paper Explicit Relative Performance Evaluation in Performance-Vested Equity Grants
Review of Accounting Studies, Vol. 14, No. 2-3, 2009
 Mary Ellen Carter , Christopher D. Ittner and Sarah L. C. Zechman
Boston College - Department of Accounting , University of Pennsylvania - Accounting Department and University of Chicago - Booth School of Business
Date Posted: January 24, 2009
Accepted Paper Series
123 downloads

Incl. Electronic Paper Modeling and Forecasting a Firm's Financial Statements with a VAR-VECM Model
 Bernardus F. N. Van Doornik and Gustavo R. De Oliveira
Universidade de Brasilia and Universidade de Brasília (UnB)
Date Posted: January 24, 2009
Working Paper Series
553 downloads

Incl. Electronic Paper Are Regulatory Mandate and Independence Necessary for Audit Quality?
 Karim Jamal and Shyam Sunder
University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management
Date Posted: January 23, 2009
Working Paper Series
238 downloads

Incl. Electronic Paper One Cheer for Credit Rating Agencies: How the Mark-to-Market Accounting Debate Highlights the Case for Rating-Dependent Regulation
60 S.C. L. Rev. 749 (2009)
 John P. Hunt
University of California, Davis - School of Law
Date Posted: January 23, 2009
Last Revised: February 19, 2013
Accepted Paper Series
566 downloads

Incl. Electronic Paper Audited Reputation
Economics Letters, No. 100, pp. 359-362, 2008
 Hong Xu , Jianqing Chen and Andrew B. Whinston
University of Texas at Austin - Department of Information, Risk, and Operations Management , University of Texas at Dallas - Jindal School of Management and University of Texas at Austin - Department of Information, Risk and Operations Management
Date Posted: January 23, 2009
Last Revised: May 12, 2009
Accepted Paper Series
74 downloads

Incl. Electronic Paper Disclosure Tone and Shareholder Litigation
Chicago Booth School of Business Research Paper No. 09-01, AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
 Jonathan L. Rogers , Andrew Van Buskirk and Sarah L. C. Zechman
University of Chicago - Booth School of Business , Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Chicago - Booth School of Business
Date Posted: January 23, 2009
Last Revised: November 01, 2011
Working Paper Series
988 downloads

Incl. Electronic Paper Tradable Reputation
 Hong Xu , Jianqing Chen and Andrew B. Whinston
University of Texas at Austin - Department of Information, Risk, and Operations Management , University of Texas at Dallas - Jindal School of Management and University of Texas at Austin - Department of Information, Risk and Operations Management
Date Posted: January 23, 2009
Working Paper Series
40 downloads

The True and Fair View in the European Union
European Accounting Review, Vol. 18, 2009
 David J. A. Alexander and Eva Eberhartinger
University of Birmingham Business School and Vienna University of Economics and Business Administration
Date Posted: January 22, 2009
Accepted Paper Series

Incl. Electronic Paper Asset Write Offs in Private Firms - The Case of German SMEs
 Andrea Szczesny and Aljosa Valentincic
University of Wuerzburg - Business Administration & Economics and University of Ljubljana - Faculty of Economics
Date Posted: January 22, 2009
Working Paper Series
248 downloads

Incl. Electronic Paper Market Risk Reporting by the World's Top Banks: Evidence on the Diversity of Reporting Practice and the Implications for Accounting Harmonisation
 Margaret Woods , Kevin Dowd and Christopher Humphrey
Aston Business School , Nottingham University Business School (NUBS) and University of Manchester - Division of Accounting and Finance
Date Posted: January 22, 2009
Last Revised: June 29, 2009
Working Paper Series
446 downloads

Incl. Electronic Paper Principles-Based Versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions
The Accounting Review, Forthcoming
Christopher P. Agoglia , Timothy Doupnik and George T. Tsakumis
University of Massachusetts at Amherst , University of South Carolina - Moore School of Business and University of Delaware - Alfred Lerner College of Business and Economics
Date Posted: January 21, 2009
Last Revised: December 14, 2010
Accepted Paper Series
2474 downloads

Recordkeeping Alters Economic History by Promoting Reciprocity
Proceedings of the National Academy of Sciences, Vol. 106, No. 4, pp. 1009-1014, January 27, 2009
 Sudipta Basu , John W. Dickhaut , Gary Hecht , Kristy L. Towry and Gregory B. Waymire
Temple University - Fox School of Business and Management , Chapman University (Deceased) , University of Wisconsin - Madison , Emory University and Emory University - Department of Accounting
Date Posted: January 21, 2009
Accepted Paper Series

Changes in Value Relevance of Financial Information Upon IFRS Adoption: Evidence from Australia
Australian Journal of Management, Vol. 36, No. 2, 2011
 Keryn Chalmers , Greg Clinch and Jayne M. Godfrey
Monash University - Department of Accounting and Finance , University of Melbourne - Department of Accounting and Monash University - Department of Accounting and Finance
Date Posted: January 20, 2009
Last Revised: September 22, 2011
Accepted Paper Series
255 downloads

Incl. Electronic Paper The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union
Journal of International Financial Management & Accounting, Vol. 21, No. 3, Autumn 2010
 Huifa Chen , Qingliang Tang , Yihong Jiang and Zhijun Lin
Shanghai Maritime University , University of Western Sydney , affiliation not provided to SSRN and Hong Kong Baptist University
Date Posted: January 20, 2009
Last Revised: January 02, 2011
Accepted Paper Series
1740 downloads

Incl. Electronic Paper Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on US Multinational Firms' Tax Rates
 Scott Dyreng and Bradley P. Lindsey
Duke University and North Carolina State University
Date Posted: January 20, 2009
Last Revised: April 20, 2009
Working Paper Series
544 downloads

Incl. Electronic Paper A Study of Companies with Abnormally Favorable Patterns of Executive Stock Option Grant Timing
 Rick Edelson and Scott Whisenant
University of Houston - C.T. Bauer College of Business and University of Kansas
Date Posted: January 19, 2009
Last Revised: August 17, 2009
Working Paper Series
383 downloads

Transition to IFRS in Greece: Financial Statement Effects and Auditor Size
Managerial Auditing Journal, Vol. 25, No. 8, 2010
 Ioannis Tsalavoutas and Lisa Evans
University of Stirling - Accounting and Finance Division and University of Stirling - Department of Accounting and Finance
Date Posted: January 19, 2009
Last Revised: November 07, 2010
Accepted Paper Series

The 'Numbers Game' in the Pre- and Post-Sarbanes-Oxley Eras
Journal of Accounting, Auditing and Finance, Forthcoming
 Eli Bartov and Daniel A. Cohen
New York University and University of Texas at Dallas - Naveen Jindal School of Management
Date Posted: January 18, 2009
Accepted Paper Series

Incl. Electronic Paper The Economics of Full Cost Transfer Pricing
 Jan Bouwens and Bert Steens
Tilburg University - Center and Faculty of Economics and Business Administration and VU University
Date Posted: January 18, 2009
Last Revised: April 20, 2009
Working Paper Series
518 downloads

Incl. Electronic Paper Changes in Discretionary Financial Reporting Behavior Following the Sarbanes-Oxley Act
 Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Date Posted: January 17, 2009
Working Paper Series
615 downloads

Incl. Electronic Paper Response to the FASB's Preliminary Views on Financial Instruments with Characteristics of Equity
 Douglas R. Carmichael , Theodore E. Christensen , Robert H. Colson , Karim Jamal , Stephen R. Moehrle , Shivaram Rajgopal , Thomas L. Stober , Shyam Sunder and Ross L. Watts
City University of New York (CUNY) - Stan Ross Department of Accountancy , Brigham Young University - Marriott School of Management , Grant Thornton LLP , University of Alberta - Department of Accounting, Operations & Information Systems , University of Missouri at Saint Louis - Accounting Area , Emory University - Goizueta Business School , University of Notre Dame - Department of Accountancy , Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: January 16, 2009
Last Revised: January 27, 2013
Working Paper Series
199 downloads

Incl. Electronic Paper 14-Week Quarters
 Rick Johnston , Andrew J. Leone , Sundaresh Ramnath and Ya-wen Yang
Purdue University - Department of Accounting , University of Miami , University of Miami - Department of Accounting and Wake Forest University
Date Posted: January 16, 2009
Last Revised: January 09, 2011
Working Paper Series
139 downloads

Incl. Electronic Paper Penny Ante: Are Commissions Paid on 'Plain Vanilla', 10b-18 Corporate Stock Repurchases Reasonable? Microtune Case Study
 M. A. Gumport
MG Holdings/SIP
Date Posted: January 16, 2009
Working Paper Series
60 downloads

Incl. Electronic Paper Uncertainty and the Decision to Manage Earnings
CAAA Annual Conference 2009 Paper
 Theophanis C. Stratopoulos and Thomas W. Vance
University of Waterloo - School of Accounting and Finance and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: January 16, 2009
Last Revised: September 07, 2010
Working Paper Series
33 downloads

Incl. Electronic Paper Does Fair Value Accounting Contribute to Systemic Risk in the Banking Industry?
 Urooj Khan
Columbia Business School - Accounting, Business Law & Taxation
Date Posted: January 15, 2009
Last Revised: July 27, 2011
Working Paper Series
3848 downloads

Incl. Electronic Paper Income Smoothing and Idiosyncratic Volatility
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
 Garen Markarian and Belen Gill-de-Albornoz
Fundación Instituto de Empresa, S.L. - IE Business School and Universitat Jaume I
Date Posted: January 15, 2009
Last Revised: May 05, 2012
Working Paper Series
540 downloads

Incl. Electronic Paper Profitable Pricing Decisions
Economics of Money, Banking and Finance, First International Conference on Social Sciences, Izmir, Turkey, Vol. 5, pp. 21-22, August 2008
 Tureac Cornelia and Turtureanu Anca Gabriela
affiliation not provided to SSRN and Universitatea Danubius
Date Posted: January 15, 2009
Accepted Paper Series
80 downloads


 

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