Social Science Research Network
QuickSearch SSRN eLibrary

Search Within Results




Feedback to SSRN

SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 673,012
Full Text Papers: 563,687
Authors: 310,241
Papers Received in
  Last 12 months:
66,954

Paper Downloads:
To date: 99,479,682
Last 12 months: 12,860,575
Last 30 days: 1,073,379

CiteReader:  What's this?
Papers with
  Resolved
  References:
303,887
Total References: 8,936,823
Papers with Cites: 244,008
Total Citation
  Links:
5,711,831
Papers with
  Resolved
  Footnotes:
91,673
Total Footnotes: 8,995,613


SSRN eLibrary Search Results
JEL Code: M40
1,195,435 Total downloads
Showing Papers 541 - 590 of 3,493
Sort By
1 2 3 4 ... 70 | Next >
   


Incl. Electronic Paper Accounting in Central Banks
Bank of England Working Paper No. 604
David M. Bholat and Robin Darbyshire
Bank of England and Independent
Date Posted: May 24, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper The Influence of Corporate Social Responsibility and Board Characteristics on Earnings Management
Daniel Schaupp
University of Wuerzburg, Students
Date Posted: May 23, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Beyond Vocationalism: Toward a Phenomenologically Informed Framework for Accounting Education
Michael Musov
University of National and World Economy (UNWE)
Date Posted: May 23, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Accounting Quality and Credit Ratings’ Ability to Measure Default Risk
Michael V Chin
Rutgers University
Date Posted: May 22, 2016
Working Paper Series
20 downloads

Incl. Electronic Paper The Effects of Time Pressure on Belief Revision in Accounting: A Review of Relevant Literature in a Pressure-Arousal-Effort-Performance Framework
Christian P. R. Pietsch and William F. Messier Jr.
Saint Mary’s University and University of Nevada, Las Vegas - Department of Accounting
Date Posted: May 20, 2016
Working Paper Series
39 downloads

Incl. Electronic Paper Information in the Tails of the Distribution of Analysts’ Quarterly Earnings Forecasts
Financial Analysts Journal, Forthcoming
Philip B. Shane , Cameron Truong and Qiuhong Zhao
College of William & Mary , Monash University and Texas A&M University - College of Business
Date Posted: May 18, 2016
Accepted Paper Series
47 downloads

Insurance Acquisition Costs: Capitalizing Versus Expensing
Chi-Chun Liu and Yi-Ping Liao
National Chengchi University and Ming Chuan University
Date Posted: May 16, 2016
Working Paper Series

Incl. Electronic Paper Implementation of Audit Procedures For Marketing Audit Performance
Svetlana V. Pankova
Orenburg State University
Date Posted: May 16, 2016
Working Paper Series
10 downloads

The Complementarity Effects of Activity-Based Costing and Information Systems Integration on Financial Performance in Manufacturing Firms
Adam S. Maiga and Anders Nilsson
Florida International University (FIU) - College of Business Administration and Lulea University of Technology
Date Posted: May 15, 2016
Working Paper Series

Incl. Electronic Paper Institutional Ownership and Corporate Tax Avoidance: New Evidence
Mozaffar Khan , Suraj Srinivasan and Liang Tan
Harvard Business School , Harvard Business School and George Washington University - Department of Accountancy
Date Posted: May 15, 2016
Working Paper Series
67 downloads

Incl. Electronic Paper Classification Shifting, Abnormal Earnings Dynamics, and Stock Valuation
Ahmed Abdalla and Colin Clubb
London School of Economics and Political Science (LSE)-Department of Accounting and University of London - King's College London - Department of Management
Date Posted: May 13, 2016
Working Paper Series
28 downloads

Incl. Electronic Paper Audit Partner Identification and Audit Quality
Kyungha Kari Lee
Rutgers, The State University of New Jersey - Rutgers Business School
Date Posted: May 12, 2016
Working Paper Series
41 downloads

Incl. Electronic Paper Corporate Tax Planning and Stock Returns
Shane Heitzman and Maria Ogneva
University of Southern California - Marshall School of Business and University of Southern California - Marshall School of Business
Date Posted: May 09, 2016
Working Paper Series
42 downloads

Incl. Electronic Paper The New EU Accounting Directive – A Comparison of Reporting Requirements
Annals of "Constantin Brâncuşi" University of Târgu-Jiu, 2014,
Marius Deac
Dimitrie Cantemir Christian University
Date Posted: May 07, 2016
Accepted Paper Series
7 downloads

Incl. Electronic Paper Managing the Risk of Misleading Financial Metrics in Annual Reports: A First Step towards Providing Assurance over Management's Discussion
Journal of Accounting Literature, Forthcoming
Dennis Caplan and Saurav K. Dutta
State University of New York (SUNY) at Albany and State University of New York (SUNY) at Albany
Date Posted: May 05, 2016
Accepted Paper Series
33 downloads

Incl. Electronic Paper Reward Type and Management Control: An Examination of Organizational Wellness Programs
William G. Heninger , Steven D. Smith and David A. Wood
Brigham Young University and Brigham Young University - School of Accountancy
Date Posted: May 05, 2016
Working Paper Series
17 downloads

Incl. Electronic Paper Factores influyentes en las citaciones en contabilidad: Un análisis de la REFC (The Spanish Journal of Finance and Accounting: A Citation Analysis)
Revista Española de Financiacion y Contabilidad - Spanish Finance and Accounting Review, Forthcoming,
Monica Martinez-Blasco , Josep M. Argilés‐Bosch , Josep Garcia-Blandon and Carlos Martinez de Ibarreta
IQS School of Management-Universitat Ramon Llull , University of Barcelona , Universidad Pontificia Comillas
Date Posted: May 05, 2016
Last Revised: May 09, 2016
Accepted Paper Series
4 downloads

The Effect of Financial Leverage on Real and Accrual-Based Earnings Management
Accounting and Business Research, Forthcoming
Seraina C. Anagnostopoulou and Andrianos E. Tsekrekos
University of Reading - Henley Business School and Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: May 03, 2016
Accepted Paper Series

Incl. Electronic Paper Peer Effects in Corporate Disclosure Decisions
Hojun Seo
Washington University in Saint Louis - John M. Olin Business School
Date Posted: May 02, 2016
Working Paper Series
76 downloads

Incl. Electronic Paper Responsiveness as a Challenge for the Legitimacy of the IASB - An Evaluation of Current International Accounting Regulation and of Alternative Approaches
Karsten Eisenschmidt and Matthias Schmidt
Fachhochschule Kiel: University of Applied Sciences and University of Leipzig - Chair of Financial Accounting and Auditing
Date Posted: May 01, 2016
Working Paper Series
18 downloads

Incentives, Ethics and Bonus Structures
Jamie Leigh Daigle
University of Houston - Downtown
Date Posted: May 01, 2016
Working Paper Series

Incl. Electronic Paper Moving Towards AEC 2015: Impact to Indonesian Accountant
International Journal of Core Engineering & Management (IJCEM), Volume 2, Issue 8, November 2015
Amir Indrabudiman and Wuri Septi Handayani
Budi Luhur University and Budi Luhur University
Date Posted: May 01, 2016
Accepted Paper Series
11 downloads

Incl. Electronic Paper Social Enterprise Characteristics and Environmental Disclosures in Annual Reports of Mining Companies of Indonesia
International Journal of Management, Accounting & Economics Vol.2, No.1: 41-56, March 2016
Amir Indrabudiman
Budi Luhur University
Date Posted: May 01, 2016
Accepted Paper Series
17 downloads

Analysis Benford Law for Company Evidence from Indonesia
International Journal of Engineering Sciences & Research Technology, 2016, DOI: 10.5281/zenodo.48844
Taufik Hidayat and Amir Indrabudiman
Pamulang University - Accounting Department and Budi Luhur University
Date Posted: April 26, 2016
Accepted Paper Series

A Study of Alliance Dynamics, Accounting and Trust-As-Practice
Accounting, Organizations and Society, Forthcoming
Habib Mahama and Wai Fong Chua
United Arab Emirates University - College of Business and Economics and UNSW Australia Business School, School of Accounting
Date Posted: April 25, 2016
Accepted Paper Series

Do Investors Use Prior Tax Avoidance When Pricing Tax Loss Carryforwards?
Journal of American Taxation Association, Forthcoming
Sean T. McGuire , Stevanie S. Neuman , Thomas C. Omer and Adam J. Olson
Texas A&M University - Department of Accounting , University of Missouri at Columbia - School of Accountancy , University of Nebraska at Lincoln - School of Accountancy and University of Cincinnati
Date Posted: April 23, 2016
Accepted Paper Series

Incl. Electronic Paper Characteristics and Stock Prices of Japanese Firms that Adopt International Financial Reporting Standards: Interim Evidence
Tatsuaki Morino , Shun Sato and Fumiko Takeda
University of Tokyo, Students , University of Tokyo, Students and University of Tokyo - Department of Technology Management for Innovation
Date Posted: April 21, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Accounting Research Productivity: More Heat Than Light?
Journal of Theoretical Accounting Research, Vol. 11(2), pp. 28-62, 2016
Wm. Dennis Huber
Capella University
Date Posted: April 20, 2016
Accepted Paper Series
67 downloads

Incl. Electronic Paper Language FTR and Earnings Management: International Evidence
Marco Fasan , Giorgio Gotti , Tony Kang and Yi Liu
Ca Foscari University of Venice - Department of Management , University of Texas at El Paso (UTEP) , McMaster University - DeGroote School of Business and McMaster University - Accounting & Financial Management Services
Date Posted: April 18, 2016
Working Paper Series
107 downloads

Incl. Electronic Paper As Foreign Registrants Abandon the U.S. Capital Markets, What Happens to the Cross-Listing Audit Fee Premium?
Kathleen M. Bakarich and Joseph Weintrop
City University of New York (CUNY), Baruch College, Zicklin School of Business, Students and City University of New York - Baruch College - Stan Ross Department of Accountancy
Date Posted: April 16, 2016
Working Paper Series
34 downloads

Incl. Electronic Paper Factors Explaining the Level of Voluntary Human Capital Disclosure in the Brazilian Capital Market
Intangible Capital, 2013
Clea Beatriz Macagnan and Fernando Batista Fontana
University of Vale do Rio dos Sinos (Unisinos), Unisinos Business School and University of Unisinos
Date Posted: April 16, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper Rationalizing the Dodd-Frank Clawback
European Corporate Governance Institute (ECGI) - Law Working Paper No. 314/2016
Jesse M. Fried
Harvard Law School
Date Posted: April 14, 2016
Last Revised: May 06, 2016
Working Paper Series
148 downloads

Incl. Electronic Paper Estimating the Potential Impact of Requiring a Stand-Alone Board-Level Risk Committee
Michael Iselin
University of Minnesota - Twin Cities - Department of Accounting
Date Posted: April 13, 2016
Working Paper Series
33 downloads

Incl. Electronic Paper Compliance Costs and Book-Tax Conformity: Evidence from Audit Fees and Audit Quality
Kathleen M. Bakarich and Jon N. Kerr
City University of New York (CUNY), Baruch College, Zicklin School of Business, Students and Baruch College - CUNY, Zicklin School of Business
Date Posted: April 11, 2016
Working Paper Series
52 downloads

The Outcome Effect and Professional Skepticism
The Accounting Review, November 2016
Joseph F. Brazel , Scott B. Jackson , Tammie Janell Rech and Bryan W. Stewart
North Carolina State University - Poole College of Management - Department of Accounting , University of South Carolina , University of Missouri at Kansas City and Brigham Young University - School of Accountancy
Date Posted: April 09, 2016
Accepted Paper Series

Incl. Electronic Paper Individualisation, Accounting and Management in the Public Sector - Accountability, Efficiency and the ‘Makeable’ Employee
Henk J. ter Bogt
University of Groningen - Faculty of Economics and Business - Dept. of Accounting
Date Posted: April 08, 2016
Working Paper Series
17 downloads

Fair Value Estimates and Delayed Updating
Asher Curtis and Robert A. Raney
University of Washington and University of Washington
Date Posted: April 02, 2016
Working Paper Series

Incl. Electronic Paper Short-Selling Pressure, Reporting Transparency, and the Use of Real and Accruals Earnings Management to Meet Benchmarks
Kristina M. Rennekamp , Kathy Rupar and Nicholas Seybert
Cornell University - Samuel Curtis Johnson Graduate School of Management , University of Florida - Fisher School of Accounting and University of Maryland - Department of Accounting & Information Assurance
Date Posted: April 02, 2016
Working Paper Series
98 downloads

Incl. Electronic Paper Dealing with Heteroskedasticity, Autocorrelation and Endogeneity in German Audit Fee Panel Data - Comparing Approaches
Balthasar Hoehn , Florian Schuberth and Manuel Steiner
University of Wuerzburg , University of Wuerzburg - Business Administration & Economics and University of Wuerzburg - Business Administration & Economics
Date Posted: April 02, 2016
Working Paper Series
39 downloads

Incl. Electronic Paper Big Data and Tax Haven Secrecy
Florida Tax Review, Vol. 18, pp. 483-539, 2016
Arthur J. Cockfield
Queen's University - Faculty of Law
Date Posted: April 01, 2016
Accepted Paper Series
140 downloads

Incl. Electronic Paper Адаптиране На Учебни Програми Във Висшето Икономическо Образование Към Изискванията На Международно Признати Професионални Квалификации – Методология и Ограничения (Aligning Curriculum in Undergraduate Business Education to Integrate World's Leading Professional Qualifications – Methodology and Limitations)
UNWE-Sofia, Economic and Social Alternatives, 2: 120-139
Michael Musov
University of National and World Economy (UNWE)
Date Posted: March 29, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper Supplier Internal Control Quality and the Duration of Customer-Supplier Relationships
Andrew M. Bauer , Darren Henderson and Dan Lynch
Wilfrid Laurier University and University of Wisconsin - Madison - Department of Accounting and Information Systems
Date Posted: March 27, 2016
Working Paper Series
47 downloads

Incl. Electronic Paper Do Former Auditors on the Audit Committee Constrain Earnings Management? Evidence from the Banking Industry
Kim Ittonen , Per Tronnes and Sami Vähämaa
Hanken School of Economics - Department of Accounting , University of New South Wales (UNSW) and University of Vaasa
Date Posted: March 24, 2016
Working Paper Series
81 downloads

Incl. Electronic Paper Determining the Importance Level of Accounting Information for Investors’ Decision Making
Int. Journal of Academic Research in Business and Social Sciences (IJARBSS), vol.6, no.2, pp.136-152, 2016
Melis Ercan and Emrah Önder
Istanbul University and Istanbul University - School of Business - Department of Quantitative Techniques
Date Posted: March 22, 2016
Accepted Paper Series
68 downloads

Finance Methodology of Free Cash Flow
PIER Working Paper No. 16-011
Uzi Yaari , Andrei L. Nikiforov , Emel Kahya and Yochanan Shachmurove
Rutgers University , Rutgers University , Rutgers, The State University of New Jersey - Accounting and City University of New York, CUNY City College of New York - Department of Economics
Date Posted: March 20, 2016
Last Revised: May 18, 2016
Working Paper Series

Incl. Electronic Paper Academic Practitioner Auditors
Jürgen Ernstberger , Christopher W. Koch and Martin Prott
Technische Universität München , Johannes Gutenberg University Mainz and Technical University of Munich
Date Posted: March 18, 2016
Working Paper Series
35 downloads

Incl. Electronic Paper The SEC’s Ultra Vires Recognition of the FASB as a Standard-Setting Body
Richmond Journal of Law & the Public Interest, 19(2), 120-152 (2016)
Wm. Dennis Huber
Capella University
Date Posted: March 17, 2016
Accepted Paper Series
64 downloads

Incl. Electronic Paper Output-Based Measurement of Financial Statement Comparability: A Survey of Empirical Proxies and Existent Literature
Christian Gross and Pietro Perotti
University of Graz and University of Bath - School of Management
Date Posted: March 15, 2016
Working Paper Series
65 downloads

Incl. Electronic Paper Capital Valuation Adjustment and Funding Valuation Adjustment
Claudio Albanese , Simone Caenazzo and Stephane Crepey
Global Valuation , Global Valuation Ltd and Université d'Évry - Math Department
Date Posted: March 12, 2016
Working Paper Series
97 downloads

Incl. Electronic Paper Income Smoothing and Debt Covenants: Evidence from Technical Default
Peter R. Demerjian , John Donovan and Melissa Fay Lewis-Western
University of Washington - Michael G. Foster School of Business , Washington University in Saint Louis - John M. Olin Business School and University of Utah
Date Posted: March 11, 2016
Last Revised: May 20, 2016
Working Paper Series
109 downloads


 

1 2 3 4 ... 70 | 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 6.157 seconds