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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: 11,186,475
Last 30 days: 1,057,634

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Total References: 8,480,523
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5,722,240
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SSRN eLibrary Search Results
JEL Code: M4
5,292,759 Total downloads
Showing Papers 5,051 - 5,100 of 13,023
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Incl. Electronic Paper Objectivity of Net Income of Polish Companies Listed. An Empirical Study
GENERAL ACCOUNTING THEORY. TOWARDS BALANCED DEVELOPMENT, M. Dobija and S. Martin, eds., Cracow University of Economics, 2005
Piotr Wojtowicz
Cracow University of Economics
Date Posted: November 23, 2005
Accepted Paper Series
65 downloads

Objective Versus Subjective Indicators of Managerial Performance
Accounting Review, 2009
Madhav V. Rajan and Stefan J. Reichelstein
Stanford Graduate School of Business and Stanford University - Stanford Graduate School of Business
Date Posted: September 23, 2008
Accepted Paper Series

Incl. Electronic Paper NYPRO, Inc. Case and Teaching Note
AAA 2008 MAS Meeting Paper
Lawrence Carr
Babson College
Date Posted: July 30, 2007
Last Revised: January 09, 2008
Working Paper Series
567 downloads

Incl. Electronic Paper Numbers Games? A Natural Experiment Investigating Three (Ir)Regularities in Reported Earnings Per Share
Bjorn N. Jorgensen , Yong Gyu Lee and Steve Rock
University of Colorado at Boulder , CUNY - Baruch College and University of Colorado at Boulder - Department of Accounting
Date Posted: August 26, 2010
Working Paper Series
88 downloads

Nothing Like the Enron Affair Could Happen in France(!)
European Accounting Review, Vol. 14, No. 2, June 2005
Hervé Stolowy
HEC Paris (Groupe HEC) - Accounting and Management Control Department
Date Posted: June 14, 2005
Accepted Paper Series

Incl. Electronic Paper Notes on Using the Hidden Asset or the Contribution Asset to Compile the Actuarial Balance for Pay-as-You-Go Pension Systems
Carlos Vidal-Meliá and María del Carmen Boado-Penas
University of Valencia - Faculty of Economics and Keele University
Date Posted: May 30, 2010
Working Paper Series
37 downloads

Incl. Fee Electronic Paper Note on Audit Fee Premiums to Client Size and Industry Specialization
Accounting and Finance, Vol. 47, No. 3, pp. 423-446, September 2007
Elizabeth Carson and Neil L. Fargher
University of New South Wales and Australian National University (ANU)
Date Posted: September 18, 2007
Accepted Paper Series
20 downloads

Note on a New Zealand Replication of the Innes et al UK Activity Based Costing Survey
Management Accounting Research, Vol. 14, No. 1, March 2003
William D. J. Cotton , Susan Jackman and Richard A. Brown
SUNY at Geneseo - John Wiley Jones School of Business , University of Canterbiru and University of Dundee - Department of Accountancy & Business Finance
Date Posted: May 19, 2003
Accepted Paper Series

Incl. Fee Electronic Paper Not-for-Profit Annual Reports: What do Museum Managers Communicate?
Financial Accountability & Management, Vol. 19, pp. 139-158, May 2003
Anne L. Christensen and Rosanne M. Mohr
Montana State University - Bozeman - College of Business and Independent
Date Posted: July 14, 2003
Accepted Paper Series
30 downloads

Not Reporting a Profit – Constructing a Nonprofit Organisation
Financial Accountability and Management, Forthcoming
Carolyn J. Cordery , Rachel F. Baskerville and Brenda A. Porter
Victoria University of Wellington - School of Accounting and Commercial Law , Victoria University of Wellington - School of Accounting and Commercial Law and University of Exeter Business School - Department of Accounting
Date Posted: February 15, 2011
Accepted Paper Series

Incl. Electronic Paper Not by Will: Baxter and the Rise of Authoritative Accounting Standards
Shyam Sunder
Yale University - School of Management
Date Posted: August 01, 2009
Working Paper Series
47 downloads

Incl. Electronic Paper Not All Freddie Mac and Fannie Mae Accounting is Comparable, Even After Their Restatements
Craig Emrick
Moody's Investors Service
Date Posted: May 14, 2007
Working Paper Series
163 downloads

Incl. Electronic Paper North Mountain Nursery, Inc.: Statement of Cash Flow
Darden Case No. UVA-C-2259
Luann J. Lynch
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
214 downloads

Incl. Electronic Paper Norms, Conformity, and Controls
AAA 2011 Management Accounting Section (MAS) Meeting Paper
William B. Tayler and Robert J. Bloomfield
Brigham Young University and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: September 11, 2007
Last Revised: December 03, 2010
Working Paper Series
405 downloads

Incl. Electronic Paper Normative Accounting Theories
Md Humayun Kabir
Auckland University of Technology - Faculty of Business
Date Posted: August 05, 2005
Working Paper Series
4096 downloads

Norm-Based Behavior and Corporate Malpractice
Journal of Economic Issues, 2007, Vol. 41, No. 1, pp. 221-241
Miguel A. Duran
University of Malaga - Dpto. Teoria e Historia Economica
Date Posted: September 12, 2012
Working Paper Series

Incl. Electronic Paper Non‐Audit Fees and Auditor Independence: New Evidence Based on Going Concern Opinions for U.S. Companies Under Stress
Paul A. Griffin and David H. Lont
University of California, Davis - Graduate School of Management and University of Otago - Department of Accountancy and Finance
Date Posted: January 06, 2010
Working Paper Series
606 downloads

Incl. Electronic Paper Nonprofit Resource Allocation Decisions: A Study of Marginal versus Average Spending
Karen A. Kitching , Andrea Alston Roberts and Pamela C. Smith
George Mason University , University of Virginia (UVA) - McIntire School of Commerce and University of Texas at San Antonio - Department of Accounting
Date Posted: November 20, 2010
Last Revised: January 25, 2012
Working Paper Series
81 downloads

Incl. Electronic Paper Nonprofit Boards: Size, Performance, and Managerial Incentives
Journal of Accounting & Economics (JAE), Forthcoming
Rajesh K. Aggarwal , Mark E. Evans and Dhananjay Nanda
University of Minnesota - Twin Cities - Carlson School of Management , Indiana University Bloomington - Kelley School of Business and University of Miami - School of Business Administration
Date Posted: October 10, 2011
Accepted Paper Series
127 downloads

Incl. Electronic Paper Nonparametric Estimation of Operational Risk Losses Adjusted for Underreporting
Martin Englund , Jim Gustafsson , Tine Buch-Kromann , Jens Perch Nielsen and Fredrik Thuring
Codan Insurance , affiliation not provided to SSRN , Royal & SunAlliance , City University London - Cass Business School and Cass Business School, City University London and RSA-Scandinavia
Date Posted: November 12, 2006
Working Paper Series
379 downloads

Nonlinear Cost Behavior and Biases in Activity Based Costs: The Case of Batch Production of Multiple Products
Jeffrey L. Callen , Ajay Maindiratta and Tae-Young Paik
University of Toronto - Rotman School of Management , New York University and Sungkyunkwan University
Date Posted: June 01, 1998
Working Paper Series

Nonfinancial Performance Measures, Externalities and Target Setting: A Comparative Case Study of Resolutions Through Planning
Management Accounting Research, Vol. 21, No. 1, 2010
Allan Hansen
Copenhagen Business School - Department of Operations Management
Date Posted: April 23, 2010
Accepted Paper Series

Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure
Accounting Review, Vol. 87, No. 3, 2012
Dan S. Dhaliwal , Suresh Radhakrishnan , Albert Tsang and Yong George Yang
University of Arizona - Department of Accounting , University of Texas at Dallas - School of Management , Chinese University of Hong Kong (CUHK) - School of Accountancy and Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Date Posted: April 30, 2010
Last Revised: August 22, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Non-linear Predictability of Value and Growth Stocks and Economic Activity
Journal of Business Finance & Accounting, Vol. 31, No. 3-4, pp. 439-474, April 2004
Angela J. Black and David G. McMillan
University of Aberdeen - Business School and University of Stirling
Date Posted: July 04, 2004
Accepted Paper Series
21 downloads

Incl. Electronic Paper Non-GAAP Financial Disclosures: Evidence from European Firms' Press Releases
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Helena Isidro and Ana Cristina Marques
ISCTE IUL Business School and NOVA School of Business and Economics
Date Posted: September 11, 2008
Last Revised: September 25, 2008
Working Paper Series
271 downloads

Incl. Electronic Paper Non-GAAP Earnings and Board Independence
Review of Accounting Studies, Forthcoming
Richard M. Frankel and Sarah E. McVay
Washington University in Saint Louis - Olin Business School and University of Washington
Date Posted: June 25, 2007
Last Revised: October 26, 2010
Working Paper Series
395 downloads

Non-GAAP Earnings and Board Independence
Review of Accounting Studies, Forthcoming
Richard M. Frankel and Sarah E. McVay
Washington University in Saint Louis - Olin Business School and University of Washington
Date Posted: November 07, 2010
Accepted Paper Series

Incl. Electronic Paper Non-Financial Performance Measures as Coordination Devices
Stanley Baiman and Tim Baldenius
University of Pennsylvania - Accounting Department and New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: July 06, 2008
Working Paper Series
293 downloads

Non-Financial Performance Measures and Physician Compensation
Journal of Management Accounting Research, Forthcoming
John Harry Evans III, Kyonghee Kim , Nandu J. Nagarajan and Sukesh Patro
University of Pittsburgh - Katz Graduate School of Business , University of Missouri at Columbia , University of Pittsburgh - Katz Graduate School of Business and Northern Illinois University
Date Posted: May 25, 2010
Accepted Paper Series

Non-Financial Performance Measurement in Manufacturing Companies
British Accounting Review, Vol. 37, 2005
David Dugdale , Ahmed B. Abdel-Maksoud and Robert G. Luther
University of the West of England , affiliation not provided to SSRN and University of the West of England (UWE) - Bristol Business School
Date Posted: March 18, 2009
Accepted Paper Series

Incl. Electronic Paper Non-Earnings Corporate Guidance
Financial Management, Winter 2012
Hung-Yuan (Richard) Lu and Jenny Wu Tucker
CSU-Fullerton and University of Florida - Warrington College of Business Administration
Date Posted: June 08, 2009
Last Revised: March 11, 2013
Accepted Paper Series
229 downloads

Incl. Electronic Paper Non-Audit Services, Auditor Quality and the Value Relevance of Earnings
Accounting and Finance, Forthcoming
Ferdinand A. Gul , Judy S.L. Tsui and Dan S. Dhaliwal
Monash University Sunway Campus , Hong Kong Polytechnic University - School of Accounting and Finance and University of Arizona - Department of Accounting
Date Posted: April 04, 2006
Accepted Paper Series
594 downloads

Non-audit Services and Shareholder Ratification of Auditors
Auditing: A Journal of Practice & Theory, March 2003
Kannan Raghunandan
Florida International University (FIU) - School of Accounting
Date Posted: September 30, 2002
Accepted Paper Series

Incl. Electronic Paper Non-Audit Services and Knowledge Spillovers: An Investigation of the Audit Report Lag
Meditari Accountancy Research, Forthcoming
Angela Walker and David Hay
University of Auckland and University of Auckland - Department of Accounting and Finance
Date Posted: May 29, 2011
Last Revised: April 29, 2013
Accepted Paper Series
218 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
812 downloads

Incl. Electronic Paper Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980
Review of Accounting Studies, Forthcoming
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: September 26, 2011
Accepted Paper Series
210 downloads

Incl. Electronic Paper Non-Audit Services and Earnings Management: U.K. Evidence
Contemporary Accounting Research, Vol. 21, No. 4, 2004
Michael J. Ferguson , Gim-Seong Seow and Danqing Xu Young
Chinese University of Hong Kong (CUHK) - School of Accountancy , University of Connecticut - Department of Accounting and Chinese University of Hong Kong (CUHK) - School of Accountancy
Date Posted: July 30, 2004
Accepted Paper Series
509 downloads

Incl. Electronic Paper Non-Audit Services and Earnings Management in the Pre-SOX and Post-SOX Eras
Auditing: A Journal of Practice & Theory, Vol. 30, No. 3, 2011
Jayanthi Krishnan , Lixin (Nancy) Su and Yinqi Zhang
Temple University - Department of Accounting , Hong Kong Polytechnic University - School of Accounting and Finance and American University
Date Posted: May 18, 2011
Last Revised: September 06, 2012
Accepted Paper Series
186 downloads

Non-Audit Services and Earnings Conservatism: Is Auditor Independence Impaired?
Contemporary Accounting Research, Vol. 23, p. 3, Autumn 2006
Caitlin M. S. Ruddock , Sarah J. Taylor and Stephen L. Taylor
University of New South Wales (UNSW) - School of Accounting , University of Melbourne - Faculty of Business and Economics and University of New South Wales (UNSW) - School of Accounting
Date Posted: August 08, 2006
Accepted Paper Series

Incl. Electronic Paper Non-Audit Services and Earnings Conservatism: Is Auditor Independence Impaired?
Caitlin M. S. Ruddock , Sarah J. Taylor and Stephen L. Taylor
University of New South Wales (UNSW) - School of Accounting , University of Melbourne - Faculty of Business and Economics and University of New South Wales (UNSW) - School of Accounting
Date Posted: March 14, 2002
Working Paper Series
1866 downloads

Incl. Electronic Paper Non-Audit Services and Big 5 Auditor Independence: Evidence from Audit Pricing and Audit Opinion of Initial Engagement
Kam Wah Lai and Andrew Yim
Hong Kong Polytechnic University and City University London - Cass Business School
Date Posted: December 22, 2002
Working Paper Series
1160 downloads

Incl. Electronic Paper Non-Audit Services and Auditor Independence: Some Evidence from Malaysia
Zulkarnain Muhamad Sori and Yusuf Karbhari
University Putra Malaysia - Department of Accounting and Finance and affiliation not provided to SSRN
Date Posted: December 19, 2005
Working Paper Series
663 downloads

Incl. Electronic Paper Non-Audit Services and Auditor Independence: Norwegian Evidence
Yu (Elli) Zhang and David Hay
University of Auckland - Department of Accounting and Finance and University of Auckland - Department of Accounting and Finance
Date Posted: April 12, 2013
Working Paper Series
52 downloads

Incl. Electronic Paper Non-audit Services and Auditor Independence: New Zealand Evidence
Vivian Li , David Hay and W. Robert Knechel
University of Auckland , University of Auckland - Department of Accounting and Finance and University of Florida - Fisher School of Accounting
Date Posted: October 28, 2003
Working Paper Series
1168 downloads

Incl. Electronic Paper Non-Audit Service Fees and Financial Reporting Quality: A Meta-Analysis
Ahsan Habib
Auckland University of Technology
Date Posted: July 18, 2009
Last Revised: October 02, 2009
Working Paper Series
520 downloads

Non-Audit Service Fees and Audit Quality: The Impact of Auditor Specialization
Journal of Accounting Research, Forthcoming
Hun-Tong Tan
Nanyang Technological University (NTU) - Division of Accounting
Date Posted: October 22, 2007
Accepted Paper Series

Incl. Electronic Paper Non-Audit Service Fees and Audit Quality: The Impact of Auditor Specialization
Chee Yeow Lim and Hun-Tong Tan
Singapore Management University - School of Accountancy and Nanyang Technological University (NTU) - Division of Accounting
Date Posted: July 27, 2007
Working Paper Series
1027 downloads

Incl. Fee Electronic Paper Non-Audit Fees, Market Leaders and Concentration in the German Audit Market: A Descriptive Analysis
International Journal of Auditing, Vol. 12, No. 3, pp. 159-179, November 2008
Jochen Bigus and Ruth-Caroline Zimmermann
University of Bern and affiliation not provided to SSRN
Date Posted: November 03, 2008
Accepted Paper Series
2 downloads

Non-Audit Fees, Auditor Tenure, and Auditor Independence
Ilias G. Basioudis , Ferdinand A. Gul and Anthony C. Ng
Aston University - Aston Business School , Monash University and Hong Kong Polytechnic University
Date Posted: April 22, 2012
Working Paper Series

NOL Poison Pills: Selectica v. Versata
Tax Notes, June 23, 2010
Merle Erickson and Shane Heitzman
University of Chicago - Booth School of Business and Simon School of Business, University of Rochester
Date Posted: July 21, 2010
Last Revised: July 31, 2010
Accepted Paper Series


 

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