Social Science Research Network
QuickSearch SSRN eLibrary

Search Within Results




Feedback to SSRN

SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 680,262
Full Text Papers: 570,397
Authors: 313,458
Papers Received in
  Last 12 months:
68,114

Paper Downloads:
To date: 100,624,451
Last 12 months: 12,893,312
Last 30 days: 951,362

CiteReader:  What's this?
Papers with
  Resolved
  References:
306,272
Total References: 8,961,663
Papers with Cites: 245,570
Total Citation
  Links:
5,758,643
Papers with
  Resolved
  Footnotes:
91,674
Total Footnotes: 8,995,413


SSRN eLibrary Search Results
JEL Code: M41
5,578,611 Total downloads
Showing Papers 5,301 - 5,350 of 11,786
Sort By
1 2 3 4 ... 236 | Next >
   

Incl. Electronic Paper Heterogeneous Narrative Content in Annual Reports Published as PDF Files: Extraction, Classification and Incremental Predictive Ability
Paulo Alexandre Pimenta Alves , Mahmoud El-Haj , Paul Rayson , Martin Walker and Steven Young
Catholic University of Portugal - Porto , Lancaster University - School of Computing and Communications , Lancaster University , University of Manchester - Manchester Business School and Lancaster University - Department of Accounting and Finance
Date Posted: July 01, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper State Aid Benchmarking and Tax Rulings: Can We Keep it Simple?
Schön/Traversa/Richelle, "State Aid Law and Business Taxation", Max Planck Institute Studies in Tax Law and Public Finance, No. 6, 2016 (Forhcoming) ,
Raymond Luja
Maastricht University - Department of Tax Law
Date Posted: June 30, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper Real Earnings Management and the Properties of Analysts’ Forecasts
Lisa Eiler , Joshua J. Filzen , Mark Jackson and Isho Tama-Sweet
California State University, Fullerton - Department of Accounting , Boise State University , University of Nevada, Reno - Department of Accounting and Information Systems and California State University, Fullerton - Department of Accounting
Date Posted: June 29, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper An Improved Earnings Forecasting Model
Richard D. F. Harris and Pengguo Wang
University of Exeter - Business School and Xfi, University of Exeter
Date Posted: June 29, 2016
Working Paper Series
44 downloads

Incl. Electronic Paper Regulatory Oversight and Auditor Market Share
Daniel Aobdia and Nemit Shroff
Northwestern University - Kellogg School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: June 29, 2016
Last Revised: June 30, 2016
Working Paper Series
11 downloads

Incl. Electronic Paper The Informational Role and Value Relevance of Earnings, Cash Flows, and Accruals
David J. Ashton and Pengguo Wang
University of Bristol - Department of Economics and Xfi, University of Exeter
Date Posted: June 29, 2016
Working Paper Series
12 downloads

Incl. Electronic Paper The Duties of Large Shareholders in Transactions with the Company
European Corporate Governance Institute (ECGI) - Law Working Paper No. 318/2016
Christoph Van der Elst
Tilburg Law School
Date Posted: June 29, 2016
Accepted Paper Series
6 downloads

Fraud Victimization in Greece: Room for Improvement in Prevention and Detection.
Maria Krambia Kapardis , Konstantinos Papastergiou , (2016) "Fraud victimization in Greece: room for improvement in prevention and detection", Journal of Financial Crime, Vol. 23 Iss: 2, pp.481 - 500
Maria Krambia-Kapardis and Konstantinos Papastergiou
Cyprus University of Technology and Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: June 28, 2016
Accepted Paper Series

Incl. Electronic Paper Does Fiduciary Duty to Creditors Reduce Debt-Covenant-Avoidance Behavior?
Shai Levi , Benjamin Segal and Dan Segal
Tel Aviv University , Fordham University and Interdisciplinary Center (IDC) Herzliyah
Date Posted: June 28, 2016
Working Paper Series
13 downloads

Incl. Electronic Paper Exploring the Manipulation Toolkit: The Failure of Doral Financial Corporation
Ahmed M. Elnahas
Eastern Kentucky University
Date Posted: June 28, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper Auditory Alarms: A Message from Titanic
Hasri Mustafa , Nur Nadirah Mat Razali , Norlida Mahussin and Haslinah Muhammad
UPM , UPM , Universiti Sains Islam Malaysia (USIM) and UPM
Date Posted: June 28, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Does High Auditor Litigation Risk Discourage Corporate Innovation?
Mahfuz Chy and Ole-Kristian Hope
University of Toronto, Rotman School of Management, Students and
Date Posted: June 27, 2016
Last Revised: July 01, 2016
Working Paper Series
17 downloads

Ruling Family Political Connections and Risk Reporting
The International Journal of Accounting. Forthcoming
Ahmed K. Alhadi II, Grantley Taylor and Khamis Al-Yahyaee
Curtin University of Technology - School of Accounting , Curtin University of Technology - School of Accounting and Sultan Qaboos University
Date Posted: June 27, 2016
Accepted Paper Series

Incl. Electronic Paper Are U.S. Analysts’ Recommendation Changes for Cross-Listed Stocks More Informative than Local Analysts’?
Amir Amel-Zadeh and Antonio Carlo Francesco Della Bina
University of Cambridge - Judge Business School and University of Bologna - Department of Management
Date Posted: June 27, 2016
Working Paper Series
8 downloads

Stock Payment Acquirer's Pre-Acquisition Earnings Management and Its Post-Acquisition Performance
Pascal Alphonse and Sipei Zhang
University of Lille II and University of Lille II
Date Posted: June 27, 2016
Working Paper Series

Incl. Electronic Paper Is Silence Golden? Audit Team Leader Reactions to Subordinates Who Speak Up 'In the Moment' and at Performance Appraisal
Mark W. Nelson and Chad A. Proell
Cornell University - Samuel Curtis Johnson Graduate School of Management and Texas Christian University - Department of Accounting
Date Posted: June 25, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper Asymmetric Information Flows
Vasiliki E. Athanasakou , Norman C. Strong and Martin Walker
London School of Economics & Political Science (LSE) - Department of Accounting , University of Manchester - Manchester Business School and University of Manchester - Manchester Business School
Date Posted: June 25, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper Do Independent Directors Face Incentives to Monitor Executives?
Quinn Curtis and Justin Hopkins
University of Virginia School of Law and University of Virginia – Darden Graduate School of Business Administration
Date Posted: June 25, 2016
Last Revised: July 01, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Do Investors Use the Olympics as a Category for Investment and Should They?
Patricia M. Dechow , Alastair Lawrence and Mei Luo
University of California, Berkeley - Haas School of Business , University of California, Berkeley - Haas School of Business and Tsinghua University - School of Economics & Management
Date Posted: June 24, 2016
Last Revised: July 01, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper The Effects of Governance on Classification Shifting and Compensation Shielding
Jeong Hwan Joo and Sandra Chamberlain
Faculty of Business and Economics, The University of Hong Kong and University of British Columbia (UBC) - Division of Accounting
Date Posted: June 24, 2016
Last Revised: July 01, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Job Security and Earnings Management
Chen Cai , Xiaohua Fang and Di Li
Georgia State University - Department of Finance , Georgia State University - J. Mack Robinson College of Business and Georgia State University - J. Mack Robinson College of Business, Department of Finance
Date Posted: June 24, 2016
Working Paper Series
8 downloads

Banks’ Financial Reporting and Financial System Stability
Journal of Accounting Research, Vol. 54, No. 2, 2016
Viral V. Acharya and Stephen G. Ryan
New York University - Leonard N. Stern School of Business and New York University (NYU) - Leonard N. Stern School of Business
Date Posted: June 24, 2016
Accepted Paper Series

Incl. Electronic Paper Equity Compensation and Tax Avoidance: Disentangling Managerial Incentives from Tax Benefits and Reexamining the Effect of Shareholder Rights
Jeri K. Seidman and Bridget Stomberg
University of Virginia - McIntire School of Commerce and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: June 23, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Optimal Reporting Systems with Investor Information Acquisition
Zeqiong Huang
Yale School of Management
Date Posted: June 23, 2016
Working Paper Series
21 downloads

Incl. Electronic Paper Societal Trust and the Economic Behavior of Non-Profit Organizations
Robert Felix , Gregory Gaynor , Mikhail Pevzner and Jan L. Williams
Saint Joseph's University - Haub School of Business , University of Baltimore , University of Baltimore - Merrick School of Business and University of Baltimore
Date Posted: June 23, 2016
Working Paper Series
14 downloads

Does Fair Value Accounting Exacerbate the Pro-Cyclicality of Bank Lending?
Journal of Accounting Research, Vol. 54, No. 1, 2016
Biqin Xie
Pennsylvania State University
Date Posted: June 23, 2016
Accepted Paper Series

Incl. Electronic Paper The Quality and Usability of XBRL Filings in the US
Ariel J. Markelevich
Suffolk University
Date Posted: June 22, 2016
Working Paper Series
19 downloads

The Role of Visual Attention in the Managerial Judgment of Balanced-Scorecard Performance Evaluation: Insights from Using an Eye-Tracking Device
Journal of Accounting Research, Volume 54, Issue 1, Pages 113–146, March 2016,
Yasheng Chen , Johnny Jermias and Tota Panggabean
Xiamen University - Accounting Department , Simon Fraser University (SFU) - Beedie School of Business and California State University, Sacramento - College of Business Administration
Date Posted: June 22, 2016
Accepted Paper Series

Incl. Electronic Paper Accounting for Financial Instruments: An Empirical Analysis of European Companies
Karsten Eisenschmidt and Nyls-Arne Pasternack
Fachhochschule Kiel: University of Applied Sciences and Fachhochschule Kiel: University of Applied Sciences
Date Posted: June 22, 2016
Last Revised: June 24, 2016
Working Paper Series
25 downloads

Incl. Electronic Paper Management Earnings Forecasts during Price Pressure: Evidence from Mutual Fund Trades
Igor Kadach
New York University (NYU) - Leonard N. Stern School of Business
Date Posted: June 22, 2016
Working Paper Series
21 downloads

Incl. Electronic Paper Sensitivity Analysis and Investment Decisions: NPV-Consistency of Rates of Return
Andrea Marchioni and Carlo Alberto Magni
Università degli studi di Modena e Reggio Emilia (UNIMORE) - Dipartimento di Economia Marco Biagi di Modena and University of Modena and Reggio Emilia - Department of Economics
Date Posted: June 22, 2016
Working Paper Series
21 downloads

Incl. Electronic Paper Loan Loss Provisions, Income Smoothing and Loan Growth: Evidence from Islamic Banks
Sigid Eko Pramono , Hilda Rosieta and Wahyoe Soedarmono
Bank Indonesia , University of Indonesia (UI) and Independent
Date Posted: June 21, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper Loan Loss Provisioning and Procyclicality: Evidence from an Expected Loss Model
Bundesbank Discussion Paper No. 39/2014
Christian Domikowsky , Sven Bornemann , Klaus Duellmann and Andreas Pfingsten
University of Muenster - Finance Center Muenster , University of Muenster - Finance Center Muenster , affiliation not provided to SSRN and University of Münster - Finance Center Münster
Date Posted: June 21, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Earnings Baths by Bank CEOS During Turnovers
Bundesbank Discussion Paper No. 05/2014
Sven Bornemann , Andreas Pfingsten , Thomas K. Kick and Andrea Schertler
University of Muenster - Finance Center Muenster , University of Münster - Finance Center Münster , Deutsche Bundesbank and Leuphana University of Lueneburg
Date Posted: June 21, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Government Guarantees and Banks' Loan Loss Provision
Manuela Dantas , Kenneth J. Merkley and Felipe Bastos G. Silva
Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: June 21, 2016
Working Paper Series
172 downloads

Debt Covenant Violation and Earnings Management: A Neuroscience Approach and Future Directions – A Research Note
Advances in Accounting Behavioral Research, Vol. 20, 2017
Hassan R. Hassabelnaby , Ahmed B. Abdel-Maksoud and Amal A. Said
University of Toledo - Department of Accounting , United Arab Emirates University and University of Toledo
Date Posted: June 20, 2016
Accepted Paper Series

Incl. Electronic Paper Managerial Myopia, Measurement Rules and Investment Efficiency
Xu Jiang and Gaoqing Zhang
Duke University and University of Minnesota
Date Posted: June 20, 2016
Working Paper Series
36 downloads

Incl. Electronic Paper تمهيد الدخل والعوائد غير العادية للأسهم في الشركات المساهمة السعودية (Income Smoothing and Abnormal Stock Return in the Companies Listed on the Saudi Stock Exchange)
Ebtsam Khalid Alotaibi and Jamel Azibi
Arab East College for Graduate Studies, Students and Law Faculty, Management and Economics Science of Jendouba
Date Posted: June 20, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper Making Sense of Seven Quandaries: Developing a Framework for Custom Contrast Analysis
Ryan D. Guggenmos , M. David Piercey and Christopher P. Agoglia
Cornell University - Samuel Curtis Johnson Graduate School of Management , University of Massachusetts Amherst and University of Massachusetts at Amherst
Date Posted: June 20, 2016
Last Revised: June 23, 2016
Working Paper Series
92 downloads

The Changing Landscape of Accrual Accounting
Journal of Accounting Research, Vol. 54, No. 1, 2016
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: June 19, 2016
Accepted Paper Series

Do Audit Clients Successfully Engage in Opinion Shopping? Partner-Level Evidence
Journal of Accounting Research, Vol. 54, No. 1, 2016
Feng Chen , Songlan (Stella) Peng , Shuang Xue , Zhifeng Yang and Feiteng Ye
University of Toronto - Rotman School of Management , York University , Shanghai University of Finance and Economics , City University of Hong Kong and Shanghai Lixin University of Commerce
Date Posted: June 19, 2016
Accepted Paper Series

Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence
Journal of Accounting Research, Vol. 54, No. 1, 2016
Lawrence J. Abbott , Brian Daugherty , Susan Parker and Gary F. Peters
University of Memphis , University of Wisconsin - Milwaukee , Santa Clara University and University of Arkansas at Fayetteville
Date Posted: June 19, 2016
Accepted Paper Series

Incl. Electronic Paper How to Be a Good Co-Author
Denton Collins , Derek Oler and Christopher J. Skousen
Texas Tech University - Area of Accounting , Texas Tech University - Rawls College of Business and Utah State University - School of Accountancy
Date Posted: June 18, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper NIIF y Mipymes: los retos de la contabilidad para el contexto y la productividad (IFRS and SMEs: Accounting Challenges for Context and Productivity)
Mauricio Gómez Villegas
National University of Colombia - School of Management and Accounting
Date Posted: June 18, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Do Analysts’ Cash Flow Forecasts Improve the Accuracy of Their Target Prices?
Noor A. Hashim and Norman C. Strong
Lancaster University Management School and University of Manchester - Manchester Business School
Date Posted: June 18, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper Do Analysts’ Cash Flow Forecasts Improve the Accuracy of Their Target Prices?
Noor A. Hashim and Norman C. Strong
Lancaster University Management School and University of Manchester - Manchester Business School
Date Posted: June 18, 2016
Working Paper Series
8 downloads

Incl. Electronic Paper Understanding Practice and Institutions: A Historical Perspective
Ross L. Watts and Luo Zuo
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: June 16, 2016
Working Paper Series
90 downloads

Incl. Electronic Paper Value Creation Thinking: Life-Cycle Reviews (Presentation Slides)
Bartley J. Madden
DePaul University - Center for Strategy, Execution and Valuation
Date Posted: June 16, 2016
Last Revised: June 30, 2016
Working Paper Series
24 downloads

Incl. Electronic Paper The Effects of Different Types of Internal Controls on Employee Self-Control
Drew Allen , William G. Heninger , Scott L. Summers and David A. Wood
Brigham Young University , Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: June 15, 2016
Working Paper Series
36 downloads

Incl. Electronic Paper Analyst Forecast Accuracy and Nonfinancial Disclosure: CO2 Emission and Corporate Social Responsibility Disclosures in the US
Lorenzo Dal Maso and Bill Rees
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and The University of Edinburgh Business School
Date Posted: June 15, 2016
Working Paper Series
34 downloads


 

1 2 3 4 ... 236 | Next >
   


 

© 2016 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollobot1 in 7.094 seconds