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Abstracts: 484,272
Full Text Papers: 393,643
Authors: 226,678
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  Last 12 months: 		68,942

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Last 12 months: 11,175,672
Last 30 days: 1,053,329

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SSRN eLibrary Search Results
JEL Code: M41
4,278,241 Total downloads
Showing Papers 61 - 110 of 9,387
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Incl. Electronic Paper Shared Auditors in Mergers and Acquisitions
Dan S. Dhaliwal , Phillip T. Lamoreaux , Lubomir P. Litov and Jordan Neyland
University of Arizona - Department of Accounting , University of Arizona - Department of Accounting , University of Arizona - Department of Finance and The University of Melbourne
Date Posted: April 20, 2013
Working Paper Series
233 downloads

Incl. Electronic Paper Managers and Investor Sentiment
 Paul Hribar and Phil Quinn
University of Iowa - Henry B. Tippie College of Business and University of Iowa - Henry B. Tippie College of Business
Date Posted: April 20, 2013
Working Paper Series
54 downloads

Incl. Electronic Paper The Implications of Ineffective Internal Control and SOX 404 Reporting for Financial Analysts
Journal of Accounting and Public Policy, Forthcoming
 Sarah Clinton , Arianna S. Pinello and Hollis Ashbaugh Skaife
University of Tennessee, Knoxville - College of Business Administration , Florida Gulf Coast University and University of Wisconsin, Madison - Department of Accounting and Information Systems
Date Posted: April 20, 2013
Last Revised: May 14, 2013
Accepted Paper Series
58 downloads

Do Alternative Methods of Reporting Non-Controlling Interests Really Matter?
Australian Journal of Management, Vol. 38, No. 1, 2013
 Ana Isabel Lopes and Isabel Costa Lourenço
ISCTE-IUL and ISCTE - IUL Business School
Date Posted: April 19, 2013
Last Revised: April 24, 2013
Accepted Paper Series

Incl. Electronic Paper A Comparison of Performance Measures for Finding the Best Measure of Business Entity Performance: Source from the Tehran Stock Exchange
 Akbar Javadian Kootanaee
University of Mysore - Department of Commerce
Date Posted: April 18, 2013
Working Paper Series
31 downloads

Fraud: A Review and Research Agenda
Accountancy Business and the Public Interest, 2011, Vol. 10: 138-178, Singapore Management University School of Accountancy Research Paper
 Gary Pan , Poh-Sun Seow , Themin Suwardy and Evelyn Gay
Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy and Independent
Date Posted: April 18, 2013
Last Revised: April 19, 2013
Accepted Paper Series

A Visualization of Teaching the Indirect Method for Computing Cash from Operations
Accounting Instructors’ Report Fall 2011,
Poh-Sun Seow
Singapore Management University - School of Accountancy
Date Posted: April 18, 2013
Accepted Paper Series

Using Digital Storytelling to Engage Student Learning
Accounting Education: An International Journal (Forthcoming), Singapore Management University School of Accountancy Research Paper
Themin Suwardy , Gary Pan and Poh-Sun Seow
Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Date Posted: April 18, 2013
Last Revised: April 19, 2013
Accepted Paper Series

Incl. Electronic Paper Corporate Governance, Incentives, and Tax Avoidance
Rock Center for Corporate Governance at Stanford University Working Paper No. 136
 Chris Armstrong , Jennifer L. Blouin , Alan D. Jagolinzer and David F. Larcker
University of Pennsylvania - Accounting Department , University of Pennsylvania - Accounting Department , University of Colorado - Leeds School of Business and Stanford University - Graduate School of Business
Date Posted: April 18, 2013
Working Paper Series
177 downloads

Information Systems Procurement Process Risk and Control: Insights from a Public Sector Organization
Accountancy Business and the Public Interest, 2012, Vol. 11: 123-142, Singapore Management University School of Accountancy Research Paper
Gary Pan , Manjari Mehta and Poh-Sun Seow
Singapore Management University - School of Accountancy , Independent and Singapore Management University - School of Accountancy
Date Posted: April 18, 2013
Last Revised: April 19, 2013
Accepted Paper Series

Incl. Electronic Paper Earnings Quality in Acquired and Non-Acquired Family Firms: A Socioemotional Wealth Perspective
Family Business Review, Forthcoming
 Federica Pazzaglia , Stefano Mengoli and Elena Sapienza
University College Dublin , University of Bologna - Department of Management and University of Padua - Department of Economics "M.Fanno"
Date Posted: April 18, 2013
Accepted Paper Series
17 downloads

Challenging the Reliability of Comparables under Profit-Based Transfer Pricing Methods
Accounting and Business Research (2013, Forthcoming)
 Alessandro Mura , Clive R. Emmanuel and Francesco Vallascas
University of Cagliari - Dipartimento di Scienze Economiche e Aziendali , University of Glasgow - Glasgow Business School - Department of Accounting & Finance and University of Leeds
Date Posted: April 18, 2013
Accepted Paper Series

Incl. Electronic Paper Effects of Corporate Governance and Managerial Optimism on Accounting Conservatism and Manipulation
 Judson Caskey and Volker Laux
University of Texas at Austin - Red McCombs School of Business and University of Texas at Austin - Department of Accounting
Date Posted: April 17, 2013
Working Paper Series
119 downloads

Incl. Electronic Paper Innovators and Imitators in Product-Market Competition and Accounting Reporting
 Carlos Corona , Lin Nan and Ran Zhao
Carnegie Mellon University , Purdue University and Carnegie Mellon University - David A. Tepper School of Business
Date Posted: April 16, 2013
Working Paper Series
29 downloads

Incl. Electronic Paper Litigation Cost, Market-to-Book, and Asymmetric Timeliness of Earnings
International Journal of Finance and Accounting Studies, Forthcoming
 Zhefeng Frank Liu , Daniel B. Thornton and Fayez A. Elayan
Brock University , Queen's University and Brock University - Department of Accounting, Faculty of Business
Date Posted: April 15, 2013
Accepted Paper Series
25 downloads

Accountability and Role Effects in Balanced Scorecard Based Performance Evaluations When Strategy Timeline Is Specified
European Accounting Review, Forthcoming
 Geoffrey D. Bartlett , Eric N. Johnson and Philip Reckers
Drake University , University of Wyoming and Arizona State University (ASU) - School of Accountancy
Date Posted: April 14, 2013
Accepted Paper Series

Incl. Electronic Paper The Effect of CEO and CFO Resignations on Going Concern Opinions
 Joseph Beams , Wachira Boonyanet , Pongprot Chatraphorn and Yun-Chia Yan
University of New Orleans , Chulalongkorn University , Chulalongkorn University and University of New Orleans - Department of Accounting
Date Posted: April 14, 2013
Working Paper Series
32 downloads

Incl. Electronic Paper Debt Covenant Violations and Auditor Monitoring
 Yu Gao , Mozaffar Khan and Liang Tan
University of Minnesota - Carlson School of Management , University of Minnesota - Twin Cities - Carlson School of Management and The George Washington University
Date Posted: April 14, 2013
Working Paper Series
53 downloads

Incl. Electronic Paper Investor Sentiment and Accruals Anomaly: European Evidence
 Francisca Beer , Badreddine Hamdi and Mohamed Zouaoui
California State University, San Bernardino , University of Burgundy and University of Burgundy
Date Posted: April 14, 2013
Working Paper Series
54 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 Accounting Quality and Access to Credit Lines
 Wu-Lung Li and Suresh Radhakrishnan
California State University, San Bernardino and University of Texas at Dallas - School of Management
Date Posted: April 11, 2013
Working Paper Series
48 downloads

Incl. Electronic Paper A Blind Spot of Banking Regulation: Level 3 Valuation and Basel Risk Capital
 Markus Glaser , Ulf Mohrmann and Jan Riepe
Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management) , University of Konstanz - Department of Economics and Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
Date Posted: April 10, 2013
Last Revised: April 23, 2013
Working Paper Series
57 downloads

Incl. Electronic Paper Does Auditor 'Commentary' in Unqualified Audit Reports Reflect Financial Misstatement Risk?
 Keith Czerney , Jaime J. Schmidt and Anne Thompson
University of Illinois at Urbana-Champaign , University of Texas at Austin and University of Illinois at Urbana-Champaign
Date Posted: April 07, 2013
Last Revised: April 09, 2013
Working Paper Series
83 downloads

Incl. Electronic Paper Do Strong Shareholder Rights Mitigate Earnings Management?
Journal of Accounting, Ethics and Public Policy, Vol. 14 No. 2, 2013
 Marshall A. Geiger and David S. North
University of Richmond - E. Claiborne Robins School of Business - Economics and University of Richmond - E. Claiborne Robins School of Business
Date Posted: April 07, 2013
Accepted Paper Series
71 downloads

Incl. Electronic Paper Deferred Taxes and Cost of Debt: Evidence from Japan
 Yumi Inamura and Shin'ya Okuda
Niigata University - Faculty of Economics and Osaka Gakuin University
Date Posted: April 07, 2013
Working Paper Series
27 downloads

Incl. Electronic Paper The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud
Contemporary Accounting Research, Forthcoming, HEC Paris Research Paper No. 971/2013
 Hervé Stolowy , Martin Messner , Thomas Jeanjean and C. Richard Baker
HEC Paris (Groupe HEC) - Accounting and Management Control Department , University of Innsbruck , ESSEC Business School and Adelphi University - School of Business
Date Posted: April 07, 2013
Last Revised: April 15, 2013
Accepted Paper Series
55 downloads

Value Management Company for Example Companies from the Textile Industry
 Joanna Mosur and E. Sliwa
Wroclaw University of Economics and Wroclaw University of Economics
Date Posted: April 06, 2013
Working Paper Series

Incl. Electronic Paper How the Discovery of Accruals-Based vs. Real Earnings Management Affects Investment Decisions
 Max R. Hewitt , Frank D. Hodge and Jamie H. Pratt
Indiana University Bloomington - Department of Accounting , University of Washington - Michael G. Foster School of Business and Indiana University Bloomington - Department of Accounting
Date Posted: April 06, 2013
Working Paper Series
126 downloads

Incl. Electronic Paper Governmental Accounting and Austerity Policies: Accounting Representations of Public Debt and Deficit in Europe and Abroad
Accounting, Economics and Law Research Network Conference, SASE Annual Meeting, University of Milano, 27-29 June 2013
 Yuri Biondi
French National Center for Scientific Research (CNRS)
Date Posted: April 06, 2013
Last Revised: April 17, 2013
Working Paper Series
93 downloads

Incl. Electronic Paper The Emergence of the 'Incurred Loss' Model for Credit Losses in IAS 39
 Kees Camfferman
VU University Amsterdam - Department of Accounting
Date Posted: April 05, 2013
Working Paper Series
38 downloads

Incl. Fee Electronic Paper Earnings Management and Annual General Meetings: The Role of Managerial Entrenchment
Financial Review, Vol. 48, Issue 2, pp. 259-282, 2013
 John Banko , Melissa B. Frye , Weishen Wang and Ann Marie Whyte
University of Florida , University of Central Florida - College of Business Administration , College of Charleston and University of Central Florida
Date Posted: April 05, 2013
Accepted Paper Series

Incl. Electronic Paper A Brief History of Decision-Making Research in Accounting
 Jörn Sebastian Basel
Kalaidos Research Zurich
Date Posted: April 05, 2013
Last Revised: April 11, 2013
Working Paper Series
111 downloads

Incl. Electronic Paper Causal Implications of Performance Management for Strategic Control
Contributions of the Faculty of Economics and Management Science of the University of Osnabrueck (No. 2009/06)
 Wolfgang Ossadnik and Jan Steins
University of Osnabrueck - Chair of Management Accounting and Control and Independent
Date Posted: April 05, 2013
Working Paper Series
23 downloads

Disclosure and Firm Value: Evidence from Iran's Emergence Stock Market
 Reza Hesarzadeh
Tarbiat Modares University
Date Posted: April 04, 2013
Working Paper Series

Incl. Electronic Paper Does Adoption of IFRS Lead to Develop Several GAAPs and Threat to ‘True and Fair View’? Evidence from New Zealand
 MAA Mahbubul Islam
Eastern Institute of Technology, New Zealand
Date Posted: April 04, 2013
Working Paper Series
35 downloads

Incl. Electronic Paper Mejora de la Medición del Desempeño con el vea (EVA) Operativo Y Total (Sharpening Performance Measurement with the Operating and Total EVA)
 Rauf Ibragimov , Ignacio Velez-Pareja and Joseph Tham
Russian Presidential Academy of National Economy and Public Administration , Master Consultores and Duke University - Duke Center for International Development in the Sanford School of Public Policy
Date Posted: April 01, 2013
Last Revised: April 13, 2013
Working Paper Series
68 downloads

Incl. Electronic Paper The Role of Financial Analysts in Stock Market Efficiency with Respect to Annual Earnings and its Cash and Accrual Components
 Dana Hollie , Philip B. Shane and Qiuhong Zhao
Louisiana State University , University of Virginia - McIntire School of Commerce and University of Missouri at Columbia
Date Posted: April 01, 2013
Working Paper Series
74 downloads

Incl. Electronic Paper A Business and Entity Environment Risk Analysis to Plan an External Audit Engagement of Energy Industry: Evidence from New Zealand
 MAA Mahbubul Islam
Eastern Institute of Technology, New Zealand
Date Posted: March 31, 2013
Last Revised: April 03, 2013
Working Paper Series
51 downloads

Incl. Electronic Paper Measuring Intentional Manipulation: A Structural Approach
Chicago Booth Research Paper No. 13-45
 Anastasia A. Zakolyukina
University of Chicago - Booth School of Business
Date Posted: March 31, 2013
Last Revised: April 22, 2013
Working Paper Series
57 downloads

Auditor Independence, Corporate Governance and Aggressive Financial Reporting: An Empirical Analysis
Journal of Management & Governance, May 2013, Volume 17, Issue 2, pp. 283-307
 Ahmed M. Abdel-Meguid , Anwer S. Ahmed and Scott Duellman
The American University in Cairo - School of Business , Texas A&M University - Mays Business School and Saint Louis University - Department of Accounting
Date Posted: March 31, 2013
Accepted Paper Series

Incl. Electronic Paper Implied Cost of Equity Capital in the U.S. Insurance Industry
Journal of Financial Perspectives, Forthcoming, Columbia Business School Research Paper No. 13-20
 Doron Nissim
Columbia University - Columbia Business School
Date Posted: March 31, 2013
Accepted Paper Series
92 downloads

Incl. Electronic Paper Accounting Comparability and Economic Outcomes of Mandatory IFRS Adoption
 Michael J. Neel
University of Houston - Bauer College of Business
Date Posted: March 30, 2013
Working Paper Series
79 downloads

Incl. Electronic Paper Does SOX 404 Have Teeth? Consequences of the Failure to Report Existing Internal Control Weaknesses
 Sarah C. Rice , David P. Weber and Biyu Wu
University of Connecticut , University of Connecticut - Department of Accounting and University of Connecticut
Date Posted: March 28, 2013
Working Paper Series
57 downloads

Incl. Electronic Paper Do Auditors Perceive Real Earnings Management as a Business Risk?
 Adam J. Greiner , Mark J. Kohlbeck and Thomas Joseph Smith
Florida Atlantic University - School of Accounting , Florida Atlantic University - School of Accounting and Florida Atlantic University - School of Accounting
Date Posted: March 28, 2013
Working Paper Series
67 downloads

Incl. Electronic Paper A Takeover Ratio Parameter for the Evaluation of an Initial Public Offer
 Tadeusz Dudycz
Wroclaw University of Technology
Date Posted: March 28, 2013
Working Paper Series
12 downloads

Insiders' Sales Under Rule 10b5-1 Plans and Meeting or Beating Earnings Expectations
Management Science, 2013, Fordham University Schools of Business Research Paper
 Stanley Veliotis and John Shon
Fordham University - School of Business and Fordham University
Date Posted: March 27, 2013
Accepted Paper Series

Incl. Electronic Paper The Effects of Stakeholders on CSR Disclosure: Evidence from Japan
 Chika Saka and Akihiro Noda
Kwansei Gakuin University and Tokyo City University
Date Posted: March 27, 2013
Working Paper Series
58 downloads

Incl. Electronic Paper Stock-Flow Adjustments, Government's Integrated Balance Sheet and Fiscal Transparency
IMF Working Paper No. 13/63
 Mike Seiferling
London School of Economics & Political Science (LSE)
Date Posted: March 26, 2013
Working Paper Series
6 downloads

R&D, Information Risk and Cost of Capital
 Mohamed A. Elbannan
Cairo University - Department of Accounting
Date Posted: March 26, 2013
Working Paper Series

Incl. Electronic Paper Ethic-Based Management vs. Corporate Misgovernance - New Approach to Financial Statement Analysis
Journal of Financial Management and Analysis, Volume 25, No. 2 (July-December, 2012)
 M. R. K. Swamy
Om Sai Ram Centre for Financial Management Research
Date Posted: March 25, 2013
Last Revised: April 10, 2013
Accepted Paper Series
12 downloads


 

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