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SSRN eLibrary Statistics:

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Abstracts: 484,096
Full Text Papers: 393,496
Authors: 226,618
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Last 12 months: 11,172,344
Last 30 days: 1,065,092

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SSRN eLibrary Search Results
JEL Code: M4
5,288,384 Total downloads
Showing Papers 521 - 570 of 13,017
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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
80 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
127 downloads

Incl. Electronic Paper Orphans Deserve Attention: Financial Reporting in the Missing Months When Corporations Change Fiscal Year
Accounting Review, May 2013
Kai Du and Frank Zhang
Pennsylvania State University and Yale School of Management
Date Posted: December 04, 2012
Accepted Paper Series
51 downloads

Incl. Electronic Paper Limited Liability, the First-Order Approach, and the Ranking of Information Systems in Agencies
Economics Letters, Forthcoming
Francois Larmande
EMLYON business school
Date Posted: December 04, 2012
Accepted Paper Series
12 downloads

Incl. Electronic Paper Fair Market Value Estimation for a Barter Transaction
Benzion Barlev and Joseph Tzur
Hebrew University of Jerusalem - Jerusalem School of Business Administration and Ono Academic College
Date Posted: December 03, 2012
Working Paper Series
29 downloads

Incl. Electronic Paper Reverse Mergers and Earnings Quality
Chen Chu , Giorgio Gotti and Kathryn M. Schumann
University of Texas at El Paso , University of Texas at El Paso - Department of Accounting and James Madison University
Date Posted: December 03, 2012
Working Paper Series
125 downloads

Incl. Electronic Paper Importing Accounting Quality: The Case of Foreign Reverse Mergers
Dan Givoly , Carla Hayn and Ben Lourie
Pennsylvania State University - Mary Jean and Frank P. Smeal College of Business Administration , University of California at Los Angeles and University of California, Los Angeles (UCLA) - Accounting Area
Date Posted: December 03, 2012
Working Paper Series
147 downloads

Incl. Electronic Paper When Gray is Good: Complementary Goods and Emerging Markets
Rotman School of Management Working Paper No. 2184523
Romana L. Autrey , Francesco Bova and David Soberman
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: December 03, 2012
Working Paper Series
37 downloads

Incl. Electronic Paper Chief Counsel’s Subtle Impact on Revenue: Regulations, Litigation, and Administrative Guidance
National Tax Journal, December 2012, 65 (4), 889–898, Forthcoming,
Roberta F. Mann
University of Oregon School of Law
Date Posted: December 02, 2012
Accepted Paper Series
53 downloads

Incl. Electronic Paper Understanding the Significance of Revenue Diversification in Nonprofit Sports Clubs
Carolyn J. Cordery and Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: December 02, 2012
Working Paper Series
34 downloads

An Institutional Perspective on the Changes in Management Accountants’ Professional Role
Management Accounting Research, Forthcoming
Lukas Goretzki , Erik R. Strauss and Jürgen Weber
University of Innsbruck , WHU - Otto Beisheim School of Management and WHU - Otto Beisheim School of Management
Date Posted: December 02, 2012
Last Revised: December 07, 2012
Accepted Paper Series

Incl. Electronic Paper The Implementation of Internal Auditing in Greece
Georgios K. Kontogeorgis and John Filos
Panteion University of Athens - Department of Public Administration and affiliation not provided to SSRN
Date Posted: December 02, 2012
Working Paper Series
101 downloads

Incl. Electronic Paper Relative Performance Measurement of Researchers: The Impact of Data Source Selection
Schmalenbach Business Review, Vol. 64, October 2012, pp. 308-330
Matthias Meyer , Rüdiger W. Waldkirch and Michal A. Zaggl
Technical University Hamburg-Harburg (TUHH) , South Westphalia University and Hamburg University of Technology
Date Posted: December 01, 2012
Accepted Paper Series
21 downloads

Incl. Electronic Paper Audit and Non-Audit Fees in Germany – The Impact of Audit Market Characteristics
Schmalenbach Business Review, Vol. 64, October 2012, pp. 281-307
Annette G. Köhler and Nicole Ratzinger-Sakel
Handelshochschule Leipzig (HHL) - Leipzig Graduate School of Management and Ulm University
Date Posted: December 01, 2012
Accepted Paper Series
55 downloads

The Just Design and Use of Management Control Systems as Requirements for Goal Congruence
Management Accounting Research, Forthcoming
Natàlia Cugueró-Escofet and Josep M. Rosanas
University of Navarra, IESE Business School and University of Navarra - IESE Business School
Date Posted: December 01, 2012
Accepted Paper Series

Incl. Electronic Paper IFRS and Accounting Quality: The Impact of Enforcement
Nelunika Samarasekera , Millicent Chang and Ann Tarca
Western Australia Department of Treasury , University of Western Australia and University of Western Australia
Date Posted: November 30, 2012
Working Paper Series
203 downloads

Fraud Dynamics and Controls in Organizations
Accounting, Organizations and Society, Forthcoming
Jon S. Davis and Heather L. Pesch
University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: November 30, 2012
Accepted Paper Series

Incl. Electronic Paper Litigation Risk and Agency Costs: Evidence from Nevada Corporate Law
Dain C. Donelson and Christopher G. Yust
University of Texas at Austin - McCombs School of Business and University of Texas at Austin - McCombs School of Business
Date Posted: November 30, 2012
Last Revised: March 08, 2013
Working Paper Series
73 downloads

Incl. Electronic Paper Transparency and Financing Choices of Family Firms
Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Tai-Yuan Chen , Sudipto Dasgupta and Yangxin Yu
Hong Kong University of Science & Technology (HKUST) - School of Business and Management , Hong Kong University of Science & Technology (HKUST) - Department of Finance and Australian National University
Date Posted: November 29, 2012
Accepted Paper Series
93 downloads

Incl. Electronic Paper Open-Book Accounting and Accounting Information Systems in Cooperative Relationships
D’Atri A., Ferrara M., George J.F. e Spagnoletti P. (edited by), Information Technology and Innovation Trends in Organizations, ITAIS: The Italian Association for Information Systems, Springer Physica-Verlag, Berlin, Heidelberg, ISBN: 978-3-7908-2631-9,
Alessandro Scaletti and Sabrina Pisano
Parthenope University and Parthenope University
Date Posted: November 29, 2012
Last Revised: December 03, 2012
Accepted Paper Series
181 downloads

Incl. Electronic Paper Determinants of Internet-Based Performance Reporting Released by Italian Local Government Authorities
Mancini D., Vaassen E., Dameri R.P. (edited by), Accounting Information Systems for Decision Making, Vol. 3 of Springer Series: Lecture Notes in Information Systems and Organisation, Springer Physica-Verlag, Berlin, Heidelberg, ISBN: 978-3-642-35760-2
Luigi Lepore and Sabrina Pisano
Parthenope University - Department of Accounting and Management and Parthenope University
Date Posted: November 29, 2012
Accepted Paper Series
26 downloads

The Effect of Analysts' Cash Flow Forecasts on the Cost of Equity Capital
Sung Hwan Jung
Korea University Business School (KUBS)
Date Posted: November 29, 2012
Working Paper Series

Incl. Electronic Paper Spreading the Word: Capital Market Consequences of Management Earnings Guidance Dissemination Through the Business Press
Brady J. Twedt
Indiana University - Kelley School of Business
Date Posted: November 29, 2012
Last Revised: May 11, 2013
Working Paper Series
89 downloads

Incl. Electronic Paper The Stewardship and Valuation Implications of Accrual Accounting Systems
Journal of Accounting Research, Forthcoming
George Drymiotes and Thomas Hemmer
University of Cyprus and Rice University - Jesse H. Jones Graduate School of Business
Date Posted: November 29, 2012
Accepted Paper Series
116 downloads

The Impact of Voluntary Audits and Governance Characteristics on Accounting Errors in Private Companies
Journal of Accounting and Public Policy, 2013, 2012 JAPP/LSE Accounting and Corporate Governance Conference
Mark A. Clatworthy and Michael J. Peel
Cardiff Business School and Cardiff University - Cardiff Business School
Date Posted: November 28, 2012
Accepted Paper Series

Incl. Electronic Paper Segment Reporting in the UK
Mark Aleksanyan and Jo Danbolt
University of Glasgow - Adam Smith Business School and University of Edinburgh Business School
Date Posted: November 28, 2012
Working Paper Series
129 downloads

Incl. Electronic Paper The Usefulness of Income Tax Disclosures Under IFRS versus U.S. GAAP for Predicting Changes in Future Earnings and Cash Flows
T. J. Atwood , Ying Cao , Michael S. Drake and Linda A. Myers
Florida State University , Chinese University of Hong Kong (CUHK) - School of Accountancy , Brigham Young University - Marriott School and University of Arkansas
Date Posted: November 27, 2012
Working Paper Series
79 downloads

Incl. Electronic Paper Analysts' Demand for Fair Value-Related Information: Evidence from Conference Calls of International Banks
Jannis Bischof , Holger Daske and Christoph J. Sextroh
University of Mannheim , University of Mannheim and University of Mannheim
Date Posted: November 27, 2012
Last Revised: May 14, 2013
Working Paper Series
96 downloads

Incl. Electronic Paper Сравнительный анализ бизнес-моделей компаний (Comparative Analysis of Companies Business Models)
Journal Economy and Life, No. 45, November 2012
Teimuraz Vashakmadze
Russian Presidential Academy of National Economy and Public Administration - Institute of Business Studies
Date Posted: November 27, 2012
Accepted Paper Series
17 downloads

Incl. Electronic Paper Shareholder Lawsuits: Where is the Line between Legitimate and Frivolous?
Rock Center for Corporate Governance at Stanford University Closer Look Series: Topics, Issues and Controversies in Corporate Governance and Leadership No. CGRP- 29
David F. Larcker and Brian Tayan
Stanford University - Graduate School of Business and Stanford University - Graduate School of Business
Date Posted: November 27, 2012
Last Revised: February 24, 2013
Accepted Paper Series
106 downloads

Rotten Apples and Sterling Examples: Moral Reasoning and Peer Influences on Honesty in Managerial Reporting
Steven J. Huddart and Hong Qu
Pennsylvania State University, University Park - Department of Accounting and Pennsylvania State University
Date Posted: November 26, 2012
Working Paper Series

Incl. Electronic Paper Modeling Corporate Tax Risk: Evidence from Portugal
João Batista Pereira , António Cerqueira and Elísio Brandão
affiliation not provided to SSRN , University of Porto - Faculty of Economics and University of Porto - Faculty of Economics
Date Posted: November 25, 2012
Working Paper Series
25 downloads

Incl. Electronic Paper Operational Risk, Translation, and Globalization
Contemporary Economics, Vol. 6, No. 2, pp. 26-39, 2012
Barbara Czarniawska
Göteborg University
Date Posted: November 24, 2012
Accepted Paper Series
25 downloads

Incl. Electronic Paper Determinants of Working Capital Management
Elena Archavli , Costas Siriopoulos and Stavros Arvanitis
Technological Educational Institute (TEI) of Crete - Department of Accounting , University of Patras - Business Administration and Technological Educational Institute (TEI) of Crete
Date Posted: November 24, 2012
Working Paper Series
240 downloads

Incl. Electronic Paper Financial Characteristics of Companies Audited by Large Audit Firms
ICESAL - 9th International Conference on Enterprise Systems, Accounting and Logistics, Research Development Session Abstracts, Chania, Crete, Greece, 3-5 June 2012, pp. 12
Marinos Mastorakis , Costas Siriopoulos and Stavros Arvanitis
Technological Educational Institute (TEI) of Crete - Department of Accounting , University of Patras - Business Administration and Technological Educational Institute (TEI) of Crete
Date Posted: November 24, 2012
Last Revised: April 29, 2013
Accepted Paper Series
149 downloads

Incl. Electronic Paper Occupy the System! Societal Constitutionalism and Transnational Corporate Accounting
ZenTra Working Paper in Transnational Studies No. 08/2012
Moritz Renner
University of Bremen - Faculty of Law
Date Posted: November 23, 2012
Working Paper Series
48 downloads

Incl. Electronic Paper Effective Tax Rate in Portugal: Determinants and Financial Reporting Impact
Ana Gabriela Costa , F. Vitorino Martins and Elísio Brandão
University of Porto - Faculty of Economics , Moderna University of Porto - CEMPRE, Faculdade de Economia and University of Porto - Faculty of Economics
Date Posted: November 23, 2012
Last Revised: November 27, 2012
Working Paper Series
38 downloads

Incl. Electronic Paper Audit Fees and Firm Performance
Vânia Moutinho , António Cerqueira and Elísio Brandão
University of Porto - Faculty of Economics , University of Porto - Faculty of Economics and University of Porto - Faculty of Economics
Date Posted: November 23, 2012
Working Paper Series
146 downloads

Incl. Electronic Paper Framework of Environmental Management Accounting: An Overview
Mr. Md. Kamruzzaman
Green University of Bangladesh, Business School
Date Posted: November 23, 2012
Last Revised: November 26, 2012
Working Paper Series
423 downloads

Incl. Electronic Paper ‘Is Residual Income Model (RIM) Really Superior to Dividend Discount Model (DDM)?’ – A Misconception
IOSR Journal of Business and Management (IOSR-JBM), Volume 5, Issue 6 (Nov. -Dec.), Page 36-44 , ISSN: 2278-487X. DOI: 10.9790/487X-0563644, 2012
Mohammad Ali Tareq
Shiga University - Department of Economics
Date Posted: November 22, 2012
Last Revised: May 05, 2013
Accepted Paper Series
66 downloads

Incl. Electronic Paper The Accounting Errors of Public Charities: Characteristics, Predictors, and Consequences
Jeffrey J. Burks
University of Notre Dame
Date Posted: November 22, 2012
Last Revised: December 03, 2012
Working Paper Series
70 downloads

Incl. Electronic Paper Interim Financial Reporting in Malawi
Brian Phiri Kampanje
Blantyre International University
Date Posted: November 21, 2012
Working Paper Series
24 downloads

Incl. Electronic Paper The Negative Spillover Effects of CEO Turnovers: Evidence from Firm-Supplier Relationships
Vincent Intintoli , Matthew A. Serfling and Sarah Shaikh
Southern Illinois University at Carbondale , University of Arizona - Eller College of Management and University of Arizona - Department of Accounting
Date Posted: November 21, 2012
Last Revised: March 15, 2013
Working Paper Series
55 downloads

Incl. Electronic Paper Auditor Quality and Litigation Loss Contingency Disclosures
Rotman School of Management Working Paper No. 2179148
Feng Chen , Yu Hou , Gordon D. Richardson and Minlei Ye
University of Toronto - Rotman School of Management , University of Toronto - Rotman School of Management , University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: November 21, 2012
Last Revised: April 26, 2013
Working Paper Series
102 downloads

Incl. Electronic Paper Earnings Management and Goodwill Accounting: Implications on Dividend Policy in Italian Listed Companies
Tiziano Onesti and Mauro Romano
University of Rome III - Department of Economics and University of Foggia
Date Posted: November 21, 2012
Working Paper Series
363 downloads

Incl. Electronic Paper R&D Investments and Firm Performance: An Empirical Investigation of the High Technology Sector (Software and Hardware) in the E.U.
Emmanouil Pantagakis , Dimitrios Terzakis and Stavros Arvanitis
Technological Educational Institute of Crete , Technological Educational Institute (TEI) of Crete and Technological Educational Institute (TEI) of Crete
Date Posted: November 21, 2012
Last Revised: December 07, 2012
Working Paper Series
83 downloads

Incl. Electronic Paper Accounting Coattails: The Perceived Earnings Quality Correlation between Comparable Firms
Samuel T. Tan
National University of Singapore
Date Posted: November 21, 2012
Last Revised: February 10, 2013
Working Paper Series
36 downloads


 

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