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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 576,977
Full Text Papers: 478,122
Authors: 267,174
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  Last 12 months:
63,372

Paper Downloads:
To date: 80,652,532
Last 12 months: 10,236,214
Last 30 days: 977,145

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  Resolved
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273,897
Total References: 9,075,125
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6,013,077
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  Footnotes:
94,633
Total Footnotes: 9,191,316


SSRN eLibrary Search Results
JEL Code: M41
4,871,692 Total downloads
Showing Papers 4,851 - 4,900 of 10,636
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Incl. Electronic Paper Using Dupont Analysis in the UK Market: A Quantile Regression Approach
Panagiotis Loukopoulos , Costas Siriopoulos and Spyridon Kariofyllas
University of Patras- Department of Business Administration , University of Patras - Business Administration and University of Patras - Business Administration
Date Posted: November 22, 2014
Working Paper Series
20 downloads

Incl. Electronic Paper Упущенная Выгода При Отказе Покупателя От Части Закупок По Контракту: Счетоводство (Loss of Profits in Case of Failure of the Buyer of the Procurement Contract: Accounting)
Economic Strategies, Forthcoming
Andrey Alekseevich Mitskevitch
Russian Presidential Academy of National Economy and Public Administration (RANEPA) - SHFM Graduate School of Finance and Management, RANHiGS
Date Posted: November 22, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Forschungs- und Entwicklungskosten nach neuem Rechnungslegungsrecht - Sind diese Kosten als Aufwände oder als Aktiven zu erfassen? (Accounting for Research and Development Costs Under the New Swiss Accounting Code - To Capitalize or to Expense?)
Aktuelle Juristische Praxis, Vol. 22, pp. 1639-1652, 2013
Lukas Mueller and Markus Muehlemann
University of Zurich - Rechtswissenschaftliches Institut (School of Law) and University of St. Gallen
Date Posted: November 22, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Research in Forensic Accounting - What Matters?
Journal of Theoretical Accounting Research, 10(1), 40-70, 2014
Wm. Dennis Huber and James A. DiGabriele
Capella University and Montclair State University
Date Posted: November 21, 2014
Accepted Paper Series
28 downloads

Incl. Electronic Paper Bentham's Panopticon and Real Effects of Voluntary Disclosure
Michael Ebert and Georg Thomas Schneider
University of Mannheim - Chair of Business Administration and Accounting and University of Paderborn
Date Posted: November 21, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper The Contribution of Skandia Navigator in Intangibles Measurements
Marsel Sulanjaku
University of Aleksander, Xhuvani
Date Posted: November 20, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper The Relation between Managerial Ability and Audit Fees and Going Concern Opinions
Auditing: A Journal of Practice & Theory, Forthcoming
Gopal V. Krishnan and Changjiang (John) Wang
American University and Florida International University (FIU) - School of Accounting
Date Posted: November 19, 2014
Accepted Paper Series
10 downloads

Incl. Electronic Paper When Do Subjective Nonfinancial Performance Measures Reduce Long-Term Investments?
Jonathan C. Glover and Wei Li
Carnegie Mellon University - David A. Tepper School of Business and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: November 19, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper The Users’ Primacy Principle in the European Accounting Directive: An Analysis of the Standard-Setting Process
Paper presented at the 12th World Congress of Accounting Educators and Researchers, November 13-15, 2014 – Florence, Italy,
Alberto Quagli , Paola Ramassa and Gabriele D'Alauro
Università degli Studi di Genova , Università degli Studi di Genova and University of Rome II
Date Posted: November 19, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance
Andrei Filip , Thomas Jeanjean and Luc Paugam
ESSEC Business School , ESSEC Business School and ESSEC Business School
Date Posted: November 19, 2014
Working Paper Series
10 downloads

Incl. Fee Electronic Paper Radio Frequency (Un)Identification: Results from a Proof-of-Concept Trial of the Use of RFID Technology to Measure Microenterprise Turnover in Sri Lanka
CEPR Discussion Paper No. DP10225
Suresh de Mel , Dammika Herath , David McKenzie and Yuvraj Pathak
University of Peradeniya , Kandy Consulting Group , World Bank - Development Research Group (DECRG) and World Bank
Date Posted: November 17, 2014
Working Paper Series

Incl. Electronic Paper Analyst Reputation, Communication and Information Acquisition
Xiaojing Meng
New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: November 17, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper Thoughts on Financial Accounting and the Banking Industry
Forthcoming in Journal of Accounting and Economics
Robert M. Bushman
University of North Carolina Kenan-Flagler Business School
Date Posted: November 16, 2014
Working Paper Series
26 downloads

Incl. Electronic Paper The Way Forward on Professional Skepticism: Conceptualizing Professional Skepticism as an Attitude
Christine J. Nolder and Kathryn Kadous
Suffolk University and Emory University - Goizueta Business School
Date Posted: November 16, 2014
Working Paper Series
13 downloads

Masculinity, Testosterone, and Financial Misreporting
Journal of Accounting Research, Vol. 52, No. 5, 2014
Yuping Jia , Laurence van Lent and Yachang Zeng
Frankfurt School of Finance and Management , Tilburg University - CentER for Economic Research and Dept. of Accounting and Tilburg University - Department of Accounting & Accountancy
Date Posted: November 16, 2014
Accepted Paper Series

Debtholders’ Demand for Conservatism: Evidence from Changes in Directors’ Fiduciary Duties
Journal of Accounting Research, Vol. 52, No. 5, 2014
Jagadison K. Aier , Long Chen and Mikhail Pevzner
George Mason University - School of Management , George Mason University - School of Business and University of Baltimore - Merrick School of Business
Date Posted: November 16, 2014
Accepted Paper Series

Trust and Financial Reporting Quality
Journal of Accounting Research, Vol. 52, No. 5, 2014
Jace Garrett , Rani Hoitash and Douglas F. Prawitt
Bentley University - Department of Accountancy , Bentley University - Department of Accountancy and Brigham Young University
Date Posted: November 16, 2014
Accepted Paper Series

Why Do Countries Mandate Accrual Accounting for Tax Purposes?
Journal of Accounting Research, Vol. 52, No. 5, 2014
Igor Goncharov and Martin Jacob
Lancaster University - Department of Accounting and Finance and WHU - Otto Beisheim School of Management
Date Posted: November 16, 2014
Accepted Paper Series

Socio-Economic Impacts of IFRS on Wider Stakeholders in India - At the Request of Minister of Corporate Affairs, Government of India
Government Report - Ministry of Corporate Affairs, Government of India (2010)
Tomo Suzuki
Oxford University, SAID Business School
Date Posted: November 15, 2014
Accepted Paper Series

A History of Japanese Accounting Reforms as a Microfoundation of the Democratic Socio-Economy: Accountics Part II
Accounting, Organizations and Society, Vol. 32, No. 6, 2007
Tomo Suzuki
Oxford University, SAID Business School
Date Posted: November 15, 2014
Accepted Paper Series

The Accounting Figuration of Business Statistics as a Foundation for the Spread of Economic Ideas
Tomo Suzuki
Oxford University, SAID Business School
Date Posted: November 15, 2014
Working Paper Series

Incl. Electronic Paper Review of the Implementation Status of Corporate Governance Disclosure: Case of the GCC Countries
United Nations Conference on Trade and Development, Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, 30th Session, 6-8 November 2013, Palais des Nations, Geneva
Nermeen F. Shehata
The American University in Cairo
Date Posted: November 15, 2014
Last Revised: November 18, 2014
Accepted Paper Series
18 downloads

Incl. Electronic Paper The Value and Credit Relevance of Multiemployer Pension Plan Obligations
Ting Chen , Xiumin Martin , Christina A. Mashruwala and Shamin Mashruwala
CUNY Baruch College , Washington University in Saint Louis - Olin School of Business , University of Alberta - Department of Accounting, Operations & Information Systems and University of Alberta
Date Posted: November 14, 2014
Last Revised: November 15, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper Are Taxes a Determinant Factor in Earnings Management Behavior? Empirical Results from Brazilian Insurance Market
Eduardo Flores , Joelson Oliveira Sampaio and George George Willrich
University of Sao Paulo (USP) , University of Sao Paulo (USP) - Department of Economics and Mackenzie Presbyterian University
Date Posted: November 13, 2014
Working Paper Series
19 downloads

Incl. Electronic Paper Does It Really Make Sense Share Audits Companies between Big Four and Their Smaller Counterparts Like a Control Variable in Earnings Management for Brazilian Capital Market?
Eduardo Flores , Joelson Oliveira Sampaio , Fernando Chiqueto da Silva and Nelson Carvalho
University of Sao Paulo (USP) , University of Sao Paulo (USP) - Department of Economics , University of Sao Paulo (USP) and FEA-USP
Date Posted: November 12, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Forensic Accounting in a Constitutional Parliamentary Democracy: The Case of Ireland
Journal of Forensic and Investigative Accounting, 6(3): 62-97.
Niamh M. Brennan
University College Dublin
Date Posted: November 12, 2014
Accepted Paper Series
30 downloads

Incl. Electronic Paper The Geography of REIT Audit Service Investments
Ran Lu-Andrews and Yin Yu-Thompson
University of Connecticut and Oakland University
Date Posted: November 12, 2014
Last Revised: November 14, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper Forensic Accounting: An Anglo-American Comparison – Forensic Accounting in the U.S.A.
Journal of Forensic & Investigative Accounting, Vol. 6, Issue 3, Special International Issue, 2014, pp. 154-170.
Wm. Dennis Huber
Capella University
Date Posted: November 12, 2014
Accepted Paper Series
42 downloads

Incl. Electronic Paper Differences in Stock Price Sensitivity to Accounting Information: An Empirical Study of Select Sectors in BSE SENSEX
Kameshwar Rao V.S. Modekurti and Lubza Nihar K
Gandhi Institute of Technology and Management (GITAM) - GITAM School of International Business and Gandhi Institute of Technology and Management (GITAM), GITAM School of International Business
Date Posted: November 11, 2014
Working Paper Series
18 downloads

Incl. Electronic Paper Loan Loss Accounting Rules across the Globe: What do we Know?
Christian Domikowsky
University of Muenster - Finance Center Muenster
Date Posted: November 11, 2014
Working Paper Series
22 downloads

Harmonising European Public Sector Accounting Standards (EPSAS): Issues and Perspectives for Europe's Economy and Society
Accounting, Economics and Law: A Convivium. Volume 4, Issue 3, Pages 165-178. DOI: 10.1515/ael-2014-0015, October 2014
Yuri Biondi
French National Center for Scientific Research (CNRS)
Date Posted: November 10, 2014
Accepted Paper Series

Incl. Electronic Paper Parameters Affecting the Increase of Performance Efficiency Inside Some Egyptian Manufacturing Firms by Applying ABC System
Petru Stefea and Karim Mamdouh Abbas
West University of Timisoara - Faculty of Economics and Business Administration and Modern University for Technology and Information (MTI)
Date Posted: November 10, 2014
Working Paper Series
8 downloads

Accrual-Based and Real Earnings Management before and after IFRS Adoption: The Case of Greece
Journal of Applied Accounting Research, Forthcoming
Aikaterini Ferentinou and Seraina C. Anagnostopoulou
University of Graz and Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: November 09, 2014
Last Revised: November 11, 2014
Accepted Paper Series

Incl. Electronic Paper The Strategic Engagement of Narcissistic CEOs in Earnings Management
Frerich Buchholz , Kerstin Lopatta and Karen Maas
University of Oldenburg - Accounting and Corporate Governance , University of Oldenburg - Accounting and Corporate Governance and Erasmus University Rotterdam (EUR)
Date Posted: November 09, 2014
Working Paper Series
36 downloads

Incl. Electronic Paper Shifting Experience Requirements for Obtaining Initial Certification as a CPA: A Study of Changing Standards and Experience Requirements
Academy of Business Research Journal, Vol. III, September 2013
Cheryl S. Crespi and Marie Kulesza
Central Connecticut State University and University of Saint Joseph
Date Posted: November 08, 2014
Accepted Paper Series
1 downloads

Health Care Costs: Discussion of 'The Impact of Changes in Regulation on Cost Behavior'
Contemporary Accounting Research, Forthcoming
Eva Labro
University of North Carolina Kenan-Flagler Business School
Date Posted: November 08, 2014
Accepted Paper Series

Incl. Electronic Paper Short Selling Pressure, Stock Price Behavior, and Management Forecast Precision: Evidence from a Natural Experiment
Journal of Accounting Research, Forthcoming
Yinghua Li and Liandong Zhang
Arizona State University (ASU) - School of Accountancy and City University of Hong Kong
Date Posted: November 07, 2014
Accepted Paper Series
78 downloads

Incl. Electronic Paper Guru Dreams and Competition: An Anatomy of the Economics of Blogs
INSEAD Working Paper No. 2014/59/FIN
Yi Dong , Massimo Massa and Hong Zhang
University of International Business and Economics , INSEAD - Finance and PBC School of Finance
Date Posted: November 06, 2014
Working Paper Series
16 downloads

Incl. Electronic Paper Portfolio KVA: I Theory
Andrew David Green and Chris Kenyon
Lloyds Banking Group and Lloyds Banking Group
Date Posted: November 06, 2014
Working Paper Series
41 downloads

Incl. Electronic Paper Hedge Fund Intervention and Accounting Conservatism
Contemporary Accounting Research, Forthcoming
C.S. Agnes Cheng , Henry He Huang and Yinghua Li
Hong Kong Polytechnic University - School of Accounting and Finance , Yeshiva University - Sy Syms School of Business and Arizona State University (ASU) - School of Accountancy
Date Posted: November 06, 2014
Accepted Paper Series
24 downloads

Incl. Electronic Paper The Changing Landscape of Accrual Accounting
Robert M. Bushman , Alina Lerman and Frank Zhang
University of North Carolina Kenan-Flagler Business School , Yale School of Management and Yale School of Management
Date Posted: November 06, 2014
Working Paper Series
149 downloads

Incl. Electronic Paper Performance-Contingent Executive Compensation and Firm Earnings
John M. Bizjak , Rachel M. Hayes and Swaminathan L. Kalpathy
Texas Christian University , University of Utah - David Eccles School of Business and Texas Christian University - M.J. Neeley School of Business
Date Posted: November 06, 2014
Working Paper Series
51 downloads

Incl. Electronic Paper Strategic Delays and Clustering in Hedge Fund Reported Returns
George O. Aragon and Vikram K. Nanda
Arizona State University (ASU) - Finance Department and Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick
Date Posted: November 03, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper The Effects of Accounting Standards on Financial Reporting Quality – Evidence from Germany
Julia Zicke
Goethe University Frankfurt
Date Posted: November 02, 2014
Working Paper Series
68 downloads

Incl. Electronic Paper The Discretionary Use of Provisions – Evidence from Germany
Julia Zicke and Sven Czermin
Goethe University Frankfurt and KPMG International, LLP - KPMG AG WPG (Frankfurt)
Date Posted: November 02, 2014
Working Paper Series
17 downloads

Incl. Electronic Paper Does Local Investors' Attention Encourage Management Voluntary Disclosure?
Erqiu Wang
Northwestern University - Department of Accounting Information & Management
Date Posted: November 02, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper Effect of Impairment-Testing Disclosures on the Cost of Equity Capital
Luc Paugam and Olivier J. Ramond
ESSEC Business School and Université Paris Dauphine - CEREG research centre
Date Posted: November 01, 2014
Working Paper Series
18 downloads

Incl. Electronic Paper An Empirical Investigation on Social Media Users’ Demand for Accounting Information Distributed Via Social Media Platforms
Robert Marley and Neal M. Snow
University of Tampa and University of South Florida - School of Accountancy
Date Posted: November 01, 2014
Working Paper Series
30 downloads

Incl. Electronic Paper The Effects of Gamification on IT Compliance Training: Evidence from the Field and Lab
Ryan J. Baxter , Darin Kip Holderness Jr. and David A. Wood
Boise State University, College of Business and Economics, Department of Accountancy , West Virginia University and Brigham Young University - School of Accountancy
Date Posted: November 01, 2014
Working Paper Series
22 downloads

Incl. Electronic Paper The Effects of Mandatory IFRS Adoption in the EU: A Review of Empirical Research
Information for Better Markets, Forthcoming
Brian Singleton-Green
ICAEW
Date Posted: November 01, 2014
Accepted Paper Series
97 downloads


 

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