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SSRN eLibrary Statistics:

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Full Text Papers: 393,787
Authors: 226,737
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  Last 12 months: 		68,988

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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
5,292,712 Total downloads
Showing Papers 481 - 530 of 13,021
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Incl. Electronic Paper Implied Cost of Capital: A Stochastic Perspective
2013 Financial Markets & Corporate Governance Conference
Fabian Echterling and Brigitte Eierle
University of Bamberg and University of Bamberg
Date Posted: December 19, 2012
Last Revised: May 13, 2013
Working Paper Series
26 downloads

The Role of the Audit Committee in Raising the Efficiency of the Internal Control System to Combat Money Laundering in Jordanian Banks
 Reem Oqab Kasswna
Independent
Date Posted: December 19, 2012
Working Paper Series

Incl. Electronic Paper The Added Value of Auditing in Belgium: Does Audit Remain If No Longer Mandatory?
 Diane Breesch , Kris Hardies and Jan De Muylder
Vrije Universiteit Brussel , University of Antwerp and Free University of Brussels (VUB)
Date Posted: December 18, 2012
Working Paper Series
60 downloads

Incl. Electronic Paper The Expectations Gap: Two Remedies Investigated
 Jan De Muylder , Kris Hardies and Diane Breesch
Free University of Brussels (VUB) , University of Antwerp and Vrije Universiteit Brussel
Date Posted: December 18, 2012
Working Paper Series
58 downloads

Incl. Electronic Paper The Value of Human Capital Expenditure: Tracing Its Relevance, Reliability and Diminishing Marginal Return
2013 Financial Markets & Corporate Governance Conference
 Sang-Ho Kim and Dennis William Taylor
RMIT University and RMIT University
Date Posted: December 18, 2012
Working Paper Series
23 downloads

Incl. Electronic Paper Can Employees Be Used as a Component of Governance to Complement the Work of the External Auditor?
2013 Financial Markets & Corporate Governance Conference
 Joe Christopher
Curtin University
Date Posted: December 18, 2012
Working Paper Series
14 downloads

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

Incl. Electronic Paper Equity Incentives and Internal Control Weaknesses
Contemporary Accounting Research, Forthcoming
 Steven Balsam , Wei Jiang and Bo Lu
Temple University - Department of Accounting , California State University, Fullerton and Ohio State University (OSU)
Date Posted: December 16, 2012
Accepted Paper Series
99 downloads

Incl. Electronic Paper Does Accounting Conservatism Impede Corporate Innovation?
INSEAD Working Paper No. 2013/35/AC
 Xin Chang , Gilles Hilary , Jun-Koo Kang and Wenrui Zhang
Nanyang Business School , INSEAD , Nanyang Technological University (NTU) - Nanyang Business School and Xiamen University - Institute for Financial and Accounting Studies
Date Posted: December 16, 2012
Last Revised: February 22, 2013
Working Paper Series
250 downloads

Incl. Electronic Paper PCAOB Inspection Reports and Audit Quality
Journal of Accounting and Public Policy, Forthcoming
 Katherine Gunny and Tracey Chunqi Zhang
University of Colorado at Boulder - Department of Accounting and Singapore Management University - School of Accountancy
Date Posted: December 15, 2012
Accepted Paper Series
128 downloads

Incl. Electronic Paper Conditional Forecasting: When is Inventory Growth Bad?
 Francesco Momentè and Francesco Reggiani
Bocconi University - Department of Accounting and Bocconi University - Department of Accounting
Date Posted: December 15, 2012
Working Paper Series
98 downloads

Should the Forensic Accounting Profession Be Regulated?
Elsevier, Research in Accounting Regulation, Vol. 25, Issue 1, pp. 123–132, April 2013,
Wm. Dennis Huber
Capella University
Date Posted: December 15, 2012
Last Revised: March 18, 2013
Accepted Paper Series

Incl. Electronic Paper A Better Measure of Institutional Informed Trading
 Hui Guo and Buhui Qiu
University of Cincinnati - Department of Finance - Real Estate and Erasmus University - Rotterdam School of Management
Date Posted: December 14, 2012
Working Paper Series
59 downloads

Incl. Fee Electronic Paper Audit Committee Characteristics and Firm Performance During the Global Financial Crisis
Accounting & Finance, Vol. 52, Issue 4, pp. 971-1000, 2012
 Husam Aldamen , Keith Duncan , Simone Kelly , Ray Patrick McNamara and Stephan Nagel
Qatar University , Bond University - Accounting , Bond University - Finance , Bond University and affiliation not provided to SSRN
Date Posted: December 14, 2012
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Auditors’ Going‐Concern‐Modified Opinions after 2001: Measuring Reporting Accuracy
Accounting & Finance, Vol. 52, Issue 4, pp. 1041-1059, 2012
 Peter Carey , Stuart Kortum and Robyn Moroney
Deakin University , affiliation not provided to SSRN and Monash University
Date Posted: December 14, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Beyond the Ticket and the Brand: Imagining an Accounting Research Future
Accounting & Finance, Vol. 52, Issue 4, pp. 1153-1182, 2012
 Lee D. Parker
University of South Australia - School of Commerce
Date Posted: December 14, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Inter‐Temporal Changes in Analysts’ Forecast Properties Under the Australian Continuous Disclosure Regime
Accounting & Finance, Vol. 52, Issue 4, pp. 1101-1123, 2012
 Grace C Hsu , Steven Lindsay and Irene Tutticci
University of Queensland - Business School , affiliation not provided to SSRN and University of Queensland - Business School
Date Posted: December 14, 2012
Accepted Paper Series

Incl. Electronic Paper Do Regulations Limiting Management Influence Over Auditors Improve Audit Quality? Evidence from China
Journal of Accounting and Public Policy, Vol. 32, Issue 2, pp. 176–187, 2013 ,
Wuchun Chi , Ling Lei Lisic , Xiaohai Long and Kun Wang
National Chengchi University (NCCU) - Department of Accounting , George Mason University - Accounting Program , Independent and Tsinghua University
Date Posted: December 13, 2012
Last Revised: April 03, 2013
Accepted Paper Series
32 downloads

The Disclosure of Synergy Value in Mergers and Acquisitions
 Raffaele Fiorentino and Stefano Garzella
University of Naples Parthenope and University of Naples Parthenope
Date Posted: December 13, 2012
Working Paper Series

Incl. Electronic Paper The Influence of Professional Qualification on Customers’ Perceived Quality of Accounting Services and Retention Decision
 Maja Zaman Groff , Neza Stumberger and Sergeja Slapnicar
University of Ljubljana - Faculty of Economics , University of Ljubljana and University of Ljubljana - Faculty of Economics
Date Posted: December 12, 2012
Working Paper Series
23 downloads

The Social Constitution of Regulation: The Endogenization of Insider Trading Laws
Accounting, Organizations and Society, Vol. 37, No. 7, 2012
 Zahn Bozanic , Mark W. Dirsmith and Steven J. Huddart
Ohio State University (OSU) - Department of Accounting & Management Information Systems , Pennsylvania State University and Pennsylvania State University, University Park - Department of Accounting
Date Posted: December 12, 2012
Accepted Paper Series

Incl. Electronic Paper Expected Loan Loss Provisions, Business- and Credit Cycles
 David Gruenberger
Austrian Financial Market Authority
Date Posted: December 12, 2012
Last Revised: January 17, 2013
Working Paper Series
38 downloads

Incl. Electronic Paper The Intellectual Capital Statement and the Balanced Scorecard as Complementary Models in Measuring Firm's Intangibles, an Exploratory Study
The Annals of University of Oradea. Economic Sciences, Tom XX, 2nd issue December 2011, pp. 643-649
 Stefania Veltri
University of Calabria, Italy
Date Posted: December 11, 2012
Accepted Paper Series
60 downloads

The Implementation and Use of Benchmarking in Local Government: A Case Study of the Translation of a Management Accounting Innovation
Financial Accountability & Management, Forthcoming
 Sven Siverbo
University of Karlstad
Date Posted: December 11, 2012
Accepted Paper Series

Incl. Electronic Paper A Critical Analysis of the Empirical Researches on Comprehensive Income Value Relevance
European Journal of Scientific Research, Vol. 76, No. 4, pp. 587-594, 2012
 Olga Ferraro and Stefania Veltri
University of Calabria, Italy and University of Calabria, Italy
Date Posted: December 11, 2012
Last Revised: December 15, 2012
Accepted Paper Series
53 downloads

Incl. Electronic Paper The Value Relevance of Foreign Currency Translation Adjustments in the Italian Stock Exchange
Journal of Modern Accounting and Auditing, Vol. 8, No. 10, pp. 1523-1534, June 2012
 Olga Ferraro and Stefania Veltri
University of Calabria, Italy and University of Calabria, Italy
Date Posted: December 11, 2012
Accepted Paper Series
56 downloads

Incl. Electronic Paper Ineffective Internal Control over Financial Reporting and Firm Operations
 Mei Feng , Chan Li , Sarah E. McVay and Hollis Ashbaugh Skaife
University of Pittsburgh - Katz Graduate School of Business , University of Pittsburgh , University of Washington and University of Wisconsin, Madison - Department of Accounting and Information Systems
Date Posted: December 10, 2012
Working Paper Series
199 downloads

Incl. Electronic Paper Union Activism: Do Union Pension Funds Act Solely in the Interest of Beneficiaries?
Rock Center for Corporate Governance at Stanford University Closer Look Series: Topics, Issues and Controversies in Corporate Governance and Leadership No. CGRP- 30
 David F. Larcker and Brian Tayan
Stanford University - Graduate School of Business and Stanford University - Graduate School of Business
Date Posted: December 10, 2012
Last Revised: February 24, 2013
Accepted Paper Series
145 downloads

Incl. Electronic Paper Accounting Standards, Cost of Capital, Resource Allocation, and Welfare in a Large Economy
Forthcoming in The Accounting Review (2013)
 Guochang Zhang
Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Date Posted: December 10, 2012
Accepted Paper Series
151 downloads

Incl. Electronic Paper Exploring Illegal Guarantees between Group Companies: A Case from Turkey
 Cenap Ilter
Grant MacEwan University
Date Posted: December 10, 2012
Working Paper Series
8 downloads

Incl. Electronic Paper Psychopathy, Academic Accountants’ Attitudes towards Unethical Research Practices, and Publication Success
 Charles D. Bailey
University of Memphis
Date Posted: December 09, 2012
Last Revised: April 04, 2013
Working Paper Series
104 downloads

Incl. Electronic Paper Misrepresentation of Financial Statements: An Accounting Fraud Case from Turkey
 Cenap Ilter
Grant MacEwan University
Date Posted: December 09, 2012
Working Paper Series
127 downloads

Incl. Electronic Paper Fraudulent Money Transfers to Suppliers and Top Managers within Group Companies: A Case from Turkey
 Cenap Ilter
Grant MacEwan University
Date Posted: December 09, 2012
Working Paper Series
20 downloads

Incl. Electronic Paper Oh What a Beautiful Morning! The Effect of the Time of Day on the Tone and Consequences of Conference Calls
Darden Business School Working Paper No. 2186862
 Jing Chen , Elizabeth A. Demers and Baruch Lev
New York University , University of Virginia (UVA) - Darden School of Business and New York University - Stern School of Business
Date Posted: December 09, 2012
Last Revised: January 23, 2013
Working Paper Series
171 downloads

Incl. Electronic Paper Exploring the Effect of Foreign Currency Volatility on Foreign Capital: The Case of Turkey
 Cenap Ilter
Grant MacEwan University
Date Posted: December 09, 2012
Working Paper Series
10 downloads

Incl. Electronic Paper Fraudulent Money Transfers within the Group Companies: A Case from Turkey
Journal of Financial Crime, Vol. 16, No. 2, 2009
 Cenap Ilter
Grant MacEwan University
Date Posted: December 09, 2012
Accepted Paper Series
15 downloads

Incl. Electronic Paper Is Corporate Social Responsibilty a Determinant Factor on Revenue and Profits? A Study on Top 100 Canadian Manufacturing Companies
 Cenap Ilter
Grant MacEwan University
Date Posted: December 09, 2012
Working Paper Series
71 downloads

Incl. Electronic Paper Tax Risk and the Cost of Equity Capital
 Michelle Hutchens and Sonja O. Rego
Indiana University and Indiana University - Kelley School of Business
Date Posted: December 09, 2012
Working Paper Series
310 downloads

Incl. Electronic Paper Exploring the Risk of Overstatements and Understatements in Financial Reporting Due to Inflation and Devaluation Gaps
 Cenap Ilter
Grant MacEwan University
Date Posted: December 08, 2012
Working Paper Series
13 downloads

Incl. Electronic Paper Exploring the Effects of Inflation on Financial Statements Through Ratio Analysis
 Cenap Ilter
Grant MacEwan University
Date Posted: December 08, 2012
Working Paper Series
123 downloads

Incl. Electronic Paper Control Institucional Dominante Y Capacidad Informativa De Los Resultados Contables (Dominant Institutional Control and Earnings Informativeness)
Revista Española de Financiación y Contabilidad (Spanish Journal of Finance and Accounting) (Forthcoming),
Carolina Bona Sánchez , Jerónimo Pérez Alemán and Domingo J. Santana Martin
University of Las Palmas de Gran Canaria , Universidad de Las Palmas de Gran Canaria and University of Las Palmas de Gran Canaria
Date Posted: December 08, 2012
Accepted Paper Series
12 downloads

Incl. Electronic Paper Generalizability and Applicability of Model-Based Business Process Compliance-Checking Approaches – A State-of-The-Art Analysis and Research Roadmap
BuR Business Research Journal, Vol. 5, No. 2, pp. 221-247, November 2012
 Jörg Becker , Patrick Delfmann , Mathias Eggert and Sebastian Schwittay
University of Muenster - Department of Information Systems , University of Muenster - University of Muenster - Department of Information Systems , University of Muenster - University of Muenster - Department of Information Systems and Deutsche Bank AG
Date Posted: December 07, 2012
Accepted Paper Series
20 downloads

Extended Dividend, Cash Flow and Residual Income Valuation Models - Accounting for Deviations from Ideal Conditions
Contemporary Accounting Research, Forthcoming
 Nicolas Heinrichs , Dieter Hess , Carsten Homburg , Michael Lorenz and Soenke Sievers
University of Cologne - Graduate School of Risk Management , University of Cologne - Department of Corporate Finance , University of Cologne , University of Cologne and University of Cologne
Date Posted: December 06, 2012
Accepted Paper Series

Incl. Electronic Paper MAS Integration and Controllership Effectiveness: Evidence of a Preparer-User Perception Gap
BuR Business Research Journal, Vol. 5, No. 2, pp.134-153, November 2012
 Barbara E. Weissenberger , Hendrik Angelkort and Gero holthoff
Justus Liebig University Giessen , University of Giessen - Chair for Controlling and Business Accounting and University of Giessen - Department of Economics
Date Posted: December 06, 2012
Accepted Paper Series
27 downloads

Performance-Expectation Ratcheting and Earnings Management
 Feng Tian
University of Hong Kong - School of Business
Date Posted: December 06, 2012
Last Revised: December 07, 2012
Working Paper Series

Incl. Electronic Paper How Do Regulation and Deregulation of Audit Fees Influence Audit Quality?: Empirical Evidence from Japan
 Naoki Kasai and Tomomi Takada
Shiga University - Economics and Kobe University - Graduate School of Business Administration
Date Posted: December 05, 2012
Working Paper Series
46 downloads

Incl. Electronic Paper Double-Entry Constraint, Structural Modeling and Econometric Estimation
FIRN Research Paper
 Demetris Christodoulou and Stuart McLeay
The University of Sydney Business School and University of Sydney
Date Posted: December 05, 2012
Last Revised: March 20, 2013
Working Paper Series
73 downloads

Incl. Electronic Paper IFRS Reporting, Firm-Specific Information Flows, and Institutional Environments: International Evidence
Review of Accounting Studies, Vol. 17, No. 3, 2012
 Jeong-Bon Kim V and Haina Shi
City University of Hong Kong and Fudan University - School of Management
Date Posted: December 05, 2012
Accepted Paper Series
58 downloads

Incl. Electronic Paper Corporate Transparency, Sustainable Tax Strategies, and Uncertain Tax Activities
 Stevanie S. Neuman , Thomas C. Omer and Marjorie K. Shelley
Texas A&M University (TAMU) - Department of Accounting , Texas A&M University (TAMU) - Department of Accounting and Texas A&M University - Department of Accounting
Date Posted: December 04, 2012
Last Revised: March 23, 2013
Working Paper Series
81 downloads

Incl. Electronic Paper Information Asymmetry in Management Accounting: A Conceptual Modeling of Resolution
 Avik Sinha and Atul Mehta
Indian Institute of Management Indore and Indian Institute of Management Indore
Date Posted: December 04, 2012
Working Paper Series
129 downloads


 

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