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5,293,365 Total downloads
Showing Papers 5,501 - 5,550 of 13,023
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Mandatory IFRS Adoption and Institutional Investment Decisions
The Accounting Review, 87:6, November 2012, Forthcoming
Annita Florou
and
Peter F. Pope
King's College London
and
City University London
Date Posted: March 19, 2009
Last Revised: June 01, 2012
Accepted Paper Series
1071 downloads
Mandatory IFRS Adoption and Financial Statement Comparability
Contemporary Accounting Research, Forthcoming, Harvard Business School Accounting & Management Unit Working Paper No. 11-109
Francois Brochet
,
Alan D. Jagolinzer
and
Edward J. Riedl
Harvard Business School
,
University of Colorado - Leeds School of Business
and
Boston University - School of Management
Date Posted: April 24, 2011
Last Revised: August 21, 2012
Working Paper Series
964 downloads
Mandatory IFRS Adoption and Accounting Quality of European Banks
Journal of Business Finance and Accounting, Forthcoming
Günther Gebhardt and
Zoltan Novotny-Farkas
Goethe University Frankfurt - Department of Accounting and Auditing
and
Lancaster University - Lancaster University Management School
Date Posted: December 30, 2010
Accepted Paper Series
392 downloads
Mandatory Financial Reporting Environment and Voluntary Disclosure: Evidence from Mandatory IFRS Adoption
Karthik Balakrishnan
,
Xi Li
and
Holly Yang
University of Pennsylvania - Accounting DepartmentUniversity of Pennsylvania - The Wharton School
,
Temple University - Fox School of Business and Management
and
University of Pennsylvania - The Wharton School
Date Posted: November 07, 2012
Working Paper Series
233 downloads
Mandatory Fair Value Accounting and Information Asymmetry:
Evidence from the European Real Estate Industry
Management Science, Forthcoming
Karl A. Muller ,
Edward J. Riedl and
Thorsten Sellhorn
Pennsylvania State University - Department of Accounting
,
Boston University - School of Management
and
WHU - Otto Beisheim School of Management
Date Posted: August 22, 2008
Last Revised: June 13, 2011
Accepted Paper Series
1138 downloads
Mandatory Fair Value Accounting and Information Asymmetry:
Evidence from the European Real Estate Industry
Management Science, Forthcoming
Karl A. Muller ,
Edward J. Riedl and
Thorsten Sellhorn
Pennsylvania State University - Department of Accounting
,
Boston University - School of Management
and
WHU - Otto Beisheim School of Management
Date Posted: September 10, 2008
Last Revised: June 13, 2011
Accepted Paper Series
741 downloads
Mandatory Disclosure Reform and Executive Compensation:
Is CFO Pay Higher After the Mandatory Adoption of IFRS?
Steven Balsam ,
Elizabeth A. Gordon ,
Xi Li
and
Emmeli Runesson
Temple University - Department of Accounting
,
Temple University - Fox School of Business and Management
,
Temple University - Fox School of Business and Management
and
Gothenburg University - School of Business, Economics and Law
Date Posted: February 29, 2012
Last Revised: October 01, 2012
Working Paper Series
211 downloads
Mandatory Disclosure and Firm Behavior: Evidence from Share Repurchases
Alice A. Bonaime
University of Kentucky
Date Posted: April 06, 2010
Last Revised: April 26, 2013
Working Paper Series
308 downloads
Mandatory Disclosure About Environmental and Employee Matters in Italian Listed Corporate Groups' Reports
Università Ca' Foscari Venezia Department of Management Working Paper No. 6/2012,
Marisa Agostini
and
Ericka Costa
Ca Foscari University of Venice - Department of Management
and
University of Trento - Department of Computer and Management Sciences (DISA)
Date Posted: July 02, 2012
Accepted Paper Series
36 downloads
Mandatory Audit-Partner Rotation, Audit Quality and Market Perception: Evidence from Taiwan
Wuchun Chi
,
Huichi Huang
,
Yichun Liao
and
Hong Xie
National Chengchi University (NCCU) - Department of Accounting
,
Oregon State University
,
National Chengchi University
and
University of Kentucky - Von Allmen School of Accountancy
Date Posted: May 09, 2005
Working Paper Series
1228 downloads
Mandatory Audit-Partner Rotation, Audit Quality and Market Perception:
Evidence from Taiwan
Contemporary Accounting Research, Forthcoming
Wuchun Chi
,
Huichi Huang
,
Yichun Liao
and
Hong Xie
National Chengchi University (NCCU) - Department of Accounting
,
Oregon State University
,
National Chengchi University
and
University of Kentucky - Von Allmen School of Accountancy
Date Posted: September 02, 2008
Accepted Paper Series
Mandatory Audit Partner Rotation: Partners’ Perceptions of Benefits and Costs, and Implications for Future Research
Brian Daugherty
,
Denise Dickins
and
Julia L. Higgs
University of Wisconsin - Milwaukee
,
East Carolina University
and
Florida Atlantic University - School of Accounting
Date Posted: March 25, 2010
Working Paper Series
Mandatory Audit of Financial Reporting: A Failed Strategy for Dealing with Fraud
Karim Jamal
University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: July 14, 2006
Working Paper Series
813 downloads
Mandatory Audit Firm Rotation and Audit Quality: Evidence from the Korean Audit Market
Soo Young Kwon ,
Youngdeok Lim
and
Roger Simnett
Korea University
,
University of New South Wales (UNSW) - School of Accounting
and
University of New South Wales (UNSW) - School of Accounting
Date Posted: February 20, 2011
Working Paper Series
Mandatory Audit Firm Rotation and Audit Quality
Managerial Auditing Journal, Vol. 23, No. 5, 2008
Andrew B. Jackson
,
Michael Moldrich
and
Peter Roebuck
University of New South Wales (UNSW) - School of Accounting
,
Independent
and
University of New South Wales (UNSW) - School of Accounting
Date Posted: July 12, 2007
Last Revised: January 04, 2010
Working Paper Series
1970 downloads
Mandatory Audit Committees in Australia: Are There Economic Justifications?
Tek Bahadur Lama
University of Western Sydney
Date Posted: December 07, 2010
Working Paper Series
61 downloads
Mandatory Adoption of IFRS and Analysts’ Forecasts: How Much Does Enforcement Matter?
UNSW Australian School of Business Research Paper No. 2009 ACCT 01
John P. Preiato
,
Philip R. Brown and
Ann Tarca
University of Western Australia
,
University of Western Australia - Department of Accounting and Finance
and
University of Western Australia
Date Posted: November 05, 2009
Last Revised: May 01, 2013
Working Paper Series
727 downloads
Mandatory Adoption of IFRS and Analysts’ Forecasts Information Properties
CentER Discussion Paper Series No. 2010-112
Christof Beuselinck
,
Philip Joos
,
Inder K. Khurana and
Sofie van der Meulen
Catholic University of Lille - Institut d'Économie Scientifique et de Gestion (IESEG)
,
Tilburg University
,
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
and
affiliation not provided to SSRN
Date Posted: November 09, 2010
Working Paper Series
229 downloads
Mandatory Accounting Disclosure by Small Private Companies
European Journal of Law and Economics, Forthcoming, UPF Economics & Business Working Paper No. 1090
Benito Arruñada
Universitat Pompeu Fabra
Date Posted: June 10, 2008
Last Revised: August 01, 2011
Working Paper Series
218 downloads
Mandatorily Conservative Accounting: Evidence and Implications
Alastair Lawrence
,
Richard G. Sloan and
Yuan Sun
University of California, Berkeley - Haas School of Business
,
University of California at Berkeley - Haas School of Business
and
University of California, Berkeley - Haas School of Business
Date Posted: March 14, 2012
Last Revised: February 20, 2013
Working Paper Series
351 downloads
Mandating IFRS in an Unfavorable Environment: The Greek Experience
Nikolaos I. Karampinis
and
Dimosthenis L. Hevas
Athens University of Economics and Business - Department of Accounting and Finance
and
Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: March 25, 2010
Working Paper Series
Mandating Corporate Behavior: Can One Set of Rules Fit All?
Standard & Poor's, Spring 2006
Hal S. Scott and
George S. Dallas
Harvard Law School
and
F&C Investments
Date Posted: June 11, 2006
Accepted Paper Series
515 downloads
Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments
MIT Department of Economics Working Paper No. 04-33; Stanford Law and Economics Olin Working Paper No. 296; AFA 2005 Philadelphia Meetings
Michael Greenstone ,
Annette Vissing-Jorgensen and
Paul Oyer
Massachusetts Institute of Technology (MIT) - Department of Economics
,
Northwestern University - Kellogg School of Management
and
Stanford Graduate School of Business
Date Posted: September 30, 2004
Working Paper Series
468 downloads
Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments
Quarterly Journal of Economics, Forthcoming, Stanford Law and Economics Olin Working Paper No. 296, MIT Department of Economics Working Paper No. 04-33, AFA 2005 Philadelphia Meetings
Annette Vissing-Jorgensen ,
Michael Greenstone and
Paul Oyer
Northwestern University - Kellogg School of Management
,
Massachusetts Institute of Technology (MIT) - Department of Economics
and
Stanford Graduate School of Business
Date Posted: August 26, 2005
Accepted Paper Series
470 downloads
Mandate, Independence and Funding: Resolution of a Twenty-Five Year Struggle between Parliament and the Executive Over the Powers of the Australian Commonwealth Auditor-General
Presented at Accounting Association of Australia and New Zealand (AAANZ) Conference, July 1999
Linda M. English and
James Guthrie
The University of Sydney Business School
and
Macquarie University - Department of Accounting and Finance
Date Posted: April 05, 2009
Accepted Paper Series
27 downloads
Managing With Style: The Effect of Managers on Firm Policies
MIT Sloan Working Paper No. 4280-02
Marianne Bertrand and
Antoinette Schoar
University of Chicago - Booth School of Business
and
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: February 06, 2003
Working Paper Series
1514 downloads
Managing the Balance Sheet with Operating Leases
Kimberly Rodgers Cornaggia ,
Laurel Franzen
and
Timothy T. Simin
American University - Kogod School of Business
,
Loyola Marymount University
and
Pennsylvania State University
Date Posted: July 21, 2012
Last Revised: August 15, 2012
Working Paper Series
183 downloads
Managing Stock Option Expense: The Manipulation of Option-Pricing Model Assumptions
Derek Johnston
Colorado State University - Department of Accounting
Date Posted: August 17, 2005
Working Paper Series
Managing Stock Option Expense: The Manipulation of Option-Pricing Model Assumptions
Contemporary Accounting Research, Forthcoming
Derek Johnston
Colorado State University - Department of Accounting
Date Posted: August 17, 2005
Accepted Paper Series
Managing Stakeholders During IT-Enabled Organizational Transformation: A Case Study of Egovernment in South Korea
Government Information Quarterly (24:2), 2007, pp. 338-352
Hyun Jeong Kim
,
Gary Pan and
Shan L. Pan
Independent
,
Singapore Management University - School of Accountancy
and
Independent
Date Posted: April 21, 2013
Accepted Paper Series
Managing Perceptions of Technical Competence: How Well Do Auditors Know How Others View Them?
Contemporary Accounting Research, Autumn 2006
Hun-Tong Tan and
Karim Jamal
Nanyang Technological University (NTU) - Division of Accounting
and
University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: May 12, 2006
Accepted Paper Series
Managing Perceptions of Technical Competence: How Well Do Auditors Know How Others View Them?
Hun-Tong Tan and
Karim Jamal
Nanyang Technological University (NTU) - Division of Accounting
and
University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: November 10, 2005
Working Paper Series
164 downloads
Managing Orphan Knowledge: Current Australasian Best Practice
Presented at 16th Nordic Academy of Management Meeting, Sweden, August 2001
Richard Petty
,
Ian Caddy and
James Guthrie
Macquarie University
,
affiliation not provided to SSRN
and
Macquarie University - Department of Accounting and Finance
Date Posted: April 05, 2009
Accepted Paper Series
25 downloads
Managing Option Fragility
Harvard NOM Working Paper No. 02-19
Brian J. Hall and
Thomas Knox
NOM Unit Head, Harvard Business School
and
Harvard Business School
Date Posted: June 20, 2002
Working Paper Series
1041 downloads
Managing Interacting Accounting Measures to Meet Multiple Objectives: A Study of LIFO Firms
Journal of Accounting and Economics, Vol. 21 Pp. 339-374, 1996
Alister Hunt ,
Terry J. Shevlin and
Susan Moyer
University of Auckland - Faculty of Business & Economics
,
University of California-Irvine
and
University of Washington at Seattle
Date Posted: February 25, 2002
Accepted Paper Series
Managing Insurance Company Financial Statements to Meet Regulatory and Tax Reporting Goals
Jennifer J. Gaver and
Jeffrey S. Paterson
University of Georgia - J. M. Tull School of Accounting, Terry College of Business
and
Florida State University
Date Posted: October 05, 1997
Working Paper Series
Managing Information Technology Project Escalation and De-Escalation: An Approach-Avoidance Perspective
IEEE Transactions on Engineering Management, (56:1), 2009, pp. 76-94
Gary Pan ,
Shan L. Pan
and
Mike Newman
Singapore Management University - School of Accountancy
,
Independent
and
University of Manchester - Manchester Business School
Date Posted: April 21, 2013
Accepted Paper Series
Managing for the Moment: The Role of Real Activity Versus Accruals Earnings Management in SEO Valuation
Sugata Roychowdhury
,
S.P. Kothari
and
Natalie Mizik
Boston College
,
Massachusetts Institute of Technology (MIT) - Sloan School of Management
and
University of Washington
Date Posted: January 10, 2012
Last Revised: December 31, 2012
Working Paper Series
574 downloads
Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital and Earnings
Sauder School of Business Working Paper
Anne Beatty ,
Sandra Chamberlain and
Joseph Magliolo
Ohio State University (OSU) - Department of Accounting & Management Information Systems
,
University of British Columbia (UBC) - Division of Accounting
and
Southern Methodist University (SMU) - Edwin L. Cox School of Business
Date Posted: August 22, 1998
Working Paper Series
Managing Emerging Technology and Organizational Transformation in Public Sector: An Acculturation Perspective
Information & Management, (45:3), 2008, pp. 143-202
Shan L. Pan
,
Gary Pan and
Paul Devadoss
Independent
,
Singapore Management University - School of Accountancy
and
Independent
Date Posted: April 21, 2013
Accepted Paper Series
Managing Earnings with Intercorporate Investments
Journal of Business Finance and Accounting Vol. 33, 2006, pp. 671-695
Øyvind Bøhren and
Jørgen Haug
Norwegian Business School (BI) - Department of Financial Economics
and
Norwegian School of Economics
Date Posted: April 30, 2013
Accepted Paper Series
12 downloads
Managing Earnings to Meet Critical Thresholds and the Role of Corporate Governance: A Case Study of China
CAAA Annual Conference 2009 Paper
Liona Lai
York University
Date Posted: January 13, 2009
Working Paper Series
134 downloads
Managing Earnings Surprises in the U.S. Versus 12 Other Countries
Journal of Accounting and Public Policy, Vol. 20, No. 4-5, 2001
Lawrence D. Brown and
Huong N. Higgins
Temple University
and
Worcester Polytechnic Institute - School of Business
Date Posted: January 27, 2000
Last Revised: March 28, 2008
Working Paper Series
595 downloads
Managing Earnings Management: Compensation Committees’ Treatment of Earnings Components in CEOs’ Terminal Years*
Mark R. Huson ,
Yao Tian ,
Christine I. Wiedman and
Heather A. Wier
University of Alberta - Department of Finance and Statistical Analysis
,
San Jose State University
,
University of Waterloo
and
University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: August 27, 2009
Last Revised: January 27, 2013
Working Paper Series
Managing Earnings by Manipulating Inventory: The Effects of Cost Structure and Valuation Method
Kirsten A. Cook
,
George Ryan Huston and
Michael Kinney
University of Arizona - Department of Accounting
,
University of South Florida - School of Accountancy
and
Texas A&M University (TAMU) - Department of Accounting
Date Posted: July 02, 2007
Last Revised: June 30, 2012
Working Paper Series
1053 downloads
Managing Costs and Cost Structure throughout the Value Chain: Research on Strategic Cost Management
Shannon W. Anderson
University of California, Davis
Date Posted: December 12, 2005
Working Paper Series
3304 downloads
Managing Audits to Manage Earnings: The Impact of Diversions on an Auditor's Detection of Earnings Management
Benjamin L. Luippold
,
Thomas Kida ,
M. David Piercey and
James F. Smith
Georgia State University - School of Accountancy
,
University of Massachusetts at Amherst
,
University of Massachusetts at Amherst
and
University of Massachusetts at Amherst
Date Posted: June 29, 2009
Last Revised: March 10, 2013
Working Paper Series
454 downloads
Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers
Kathy R. Petroni and
Douglas A. Shackelford
Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
and
University of North Carolina at Chapel Hill
Date Posted: May 01, 1999
Working Paper Series
177 downloads
Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers
The Accounting Review, July 1999
Kathy R. Petroni and
Douglas A. Shackelford
Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
and
University of North Carolina at Chapel Hill
Date Posted: June 07, 1999
Accepted Paper Series
Managers’ Segment Financial Reporting Choice: An Analysis Of Firms’ Segment Reconciliations
Journal of Applied Business Research, Vol. 28, No. 6, November/December 2012
Elio Alfonso ,
Dana Hollie and
Shaokun Carol Yu
Louisiana State University
,
Louisiana State University
and
Northern Illinois University
Date Posted: April 07, 2011
Last Revised: March 07, 2013
Accepted Paper Series
62 downloads
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