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SSRN eLibrary Statistics:

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Abstracts: 484,422
Full Text Papers: 393,787
Authors: 226,737
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  Last 12 months: 		68,988

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Last 12 months: 11,186,475
Last 30 days: 1,057,634

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SSRN eLibrary Search Results
JEL Code: M4
5,293,061 Total downloads
Showing Papers 6,151 - 6,200 of 13,023
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Incl. Electronic Paper IFRS Practices and the Persistence of Accounting System Classification
Abacus, Forthcoming
Christopher William Nobes
University of London - Royal Holloway College
Date Posted: May 31, 2011
Accepted Paper Series
407 downloads

Incl. Electronic Paper IFRS Readiness in Latin American Business Curricula
Business Education & Accreditation, v. 4 (1) p. 49-60
 Myrna R. Berríos
Turabo University
Date Posted: January 29, 2013
Accepted Paper Series
15 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

IFRS: On the Docility of Sophisticated Users in Preserving the Ideal of Comparability
European Accounting Review, Forthcoming
 Sylvain Durocher and Yves Gendron
University of Ottawa - Telfer School of Management and Université Laval
Date Posted: January 12, 2010
Accepted Paper Series

Incl. Electronic Paper Ignoring Reload Features Can Substantially Understate the Value of Executive Stock Options
 P. Jane Saly and Ravi Jagannathan
University of St. Thomas (Minnesota) - Department of Accounting and Northwestern University - Kellogg School of Management
Date Posted: August 18, 1998
Working Paper Series
406 downloads

Incl. Electronic Paper Illiquidity and Earnings Predictability
Columbia Business School Research Paper No. 11-1
 Jon N. Kerr , Gil Sadka and Ronnie Sadka
Columbia University - Columbia Business School , Columbia Business School - Accounting, Business Law & Taxation and Boston College - Carroll School of Management
Date Posted: March 04, 2011
Last Revised: March 18, 2013
Working Paper Series
225 downloads

Incl. Electronic Paper Illuminating the Limits of Auditor Accountability for Fraud Detection Through a Historical Study of Internal Control Evaluation
Journal of Business, Industry and Economics, Volume 17, Spring 2012
 Stephanie D. Moussalli , O. Ronald Gray and Gokhan Karahan
Rhodes College , University of West Florida and affiliation not provided to SSRN
Date Posted: February 13, 2011
Last Revised: August 03, 2012
Accepted Paper Series
258 downloads

Incl. Electronic Paper Illusion of Growth: Merger-Related Transitory Growth and Its Implications for Growth and Accrual Mispricing
 Daniel W. Collins and Jaewoo Kim
University of Iowa - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Date Posted: November 09, 2012
Working Paper Series
72 downloads

Incl. Electronic Paper Illusions of Control? The Extension of New Public Management Through Corporate Governance Regulation
Financial Accountability and Management, Forthcoming
 Marie-Soleil Tremblay
École Nationale d'Administration Publique (ENAP)
Date Posted: May 23, 2012
Accepted Paper Series
45 downloads

Incl. Electronic Paper Imagined Worlds of Accounting
 Shyam Sunder
Yale University - School of Management
Date Posted: February 23, 2007
Working Paper Series
108 downloads

Immediate Trends in Internet Reporting
European Accounting Review, Vol. 11, No. 2, July 2002
 Jason Zezhong Xiao , Michael J. Jones and Andy Lymer
Cardiff University , Thompson Jones L.L.P. and University of Birmingham
Date Posted: September 19, 2002
Accepted Paper Series

Incl. Electronic Paper Impact of an Audit Reporting Expert System on Learning Performance: A Teaching Note
Accounting Education (UK), Vol. 15, No. 1, pp. 89-101, March 2006
Robert S. McDuffie and Murphy Smith
Missouri State University - School of Accountancy and Murray State University - College of Business
Date Posted: May 26, 2006
Accepted Paper Series
753 downloads

Incl. Electronic Paper Impact of an Ethics Presentation Used in America and Adapted for Italy: A Teaching Note
Accounting Education, Vol. 18, 2009
 Gheula Canarutto , Katherine Taken Smith and Murphy Smith
Bocconi University , Murray State University - College of Business and Murray State University - College of Business
Date Posted: September 23, 2008
Last Revised: October 02, 2008
Accepted Paper Series
121 downloads

Incl. Electronic Paper Impact of Audit Quality on Accounting Policy Disclosures: Implications on Revenue Recognition Policy
 Serdar Ozkan and Cagnur Kaytmaz Balsari
Izmir University of Economics and Dokuz Eylul University
Date Posted: October 19, 2009
Last Revised: February 26, 2010
Working Paper Series
750 downloads

Incl. Electronic Paper Impact of Cash Holdings on Investment Value
 Zane L. Swanson
University of Central Oklahoma
Date Posted: March 02, 2006
Last Revised: June 01, 2010
Working Paper Series
401 downloads

Incl. Electronic Paper Impact of Corporate Information Releases on Ownership - Evidence with Various Investor Types
 Markku J. Vieru , Jukka Perttunen and Hannu J. Schadewitz
University of Lapland - Faculty of Social Sciences , University of Oulu - Department of Accounting & Finance and Turku School of Economics - Department of Accounting & Finance
Date Posted: August 17, 2004
Working Paper Series
157 downloads

Incl. Electronic Paper Impact of Disclosure and Corporate Governance on the Association Between Fair Value Gains and Losses and Stock Returns in the Commercial Banking Industry
 Gauri Bhat
Washington University in Saint Louis - John M. Olin Business School
Date Posted: September 13, 2007
Last Revised: January 09, 2013
Working Paper Series
776 downloads

Impact of Employee Stock Options on Cash Flow
Financial Analysts Journal, Vol. 60, No. 2, pp. 39-46, March/April 2004
 Conrad S. Ciccotello , C. Terry Grant and Gerry H. Grant
Georgia State University - Department of Finance , University of Mississippi - Patterson School of Accountancy and University of Mississippi - School of Business Administration
Date Posted: May 05, 2004
Accepted Paper Series

Impact of Environmental Regulation on Financial Reporting of Pollution Activity: A Comparative Study of U.S. and Canadian Firms
Research in Accounting Regulation, Vol. 20, 2007
 Paul Ashcroft and Murphy Smith
Missouri State University and Murray State University - College of Business
Date Posted: November 17, 2007
Accepted Paper Series

Impact of Excess Auditor Remuneration on Cost of Equity Capital Around the World
Journal of Accounting, Auditing and Finance, Forthcoming
 Ole-Kristian Hope , Tony Kang , Wayne B. Thomas and Yong Keun Yoo
University of Toronto - Rotman School of Management , Oklahoma State University - School of Accounting , University of Oklahoma, Michael F. Price College of Business and Korea University Business School
Date Posted: April 17, 2008
Accepted Paper Series

Incl. Electronic Paper Impact of Excess Auditor Remuneration on Cost of Equity Capital Around the World
 Ole-Kristian Hope , Tony Kang , Wayne B. Thomas and Yong Keun Yoo
University of Toronto - Rotman School of Management , Oklahoma State University - School of Accounting , University of Oklahoma, Michael F. Price College of Business and Korea University Business School
Date Posted: April 01, 2008
Working Paper Series
700 downloads

Impact of Financial Crises on the Value Relevance of Earnings and Book Value: 1994 and 2001 Crises in Turkey
Iktisat İsletme ve Finans, Vol. 25, No. 288, March 2010,
 Serdar Ozkan and Cagnur Kaytmaz Balsari
Izmir University of Economics and Dokuz Eylul University
Date Posted: July 14, 2009
Last Revised: March 18, 2010
Accepted Paper Series

Incl. Electronic Paper Impact of Financial Reporting Quality on the Implied Cost of Equity Capital: Evidence from the Malaysian Listed Firms
Asian Journal of Business and Accounting, 3(1), 2010, 1-25, ISSN 1985-4064
 Radiah Othman
Massey University
Date Posted: October 15, 2012
Accepted Paper Series
85 downloads

Incl. Electronic Paper Impact of Geographical Centralization of the Databases on Financial Audit Procedures ( Centralizacja Gegoraficzna Baz Danych a Ryzyko I Procedury Weryfikacji Sprawozdań Finansowych)
Rewizja Finansowa Po Nowelizacji Ustawy o Rachunkowości: IV Doroczna Konferencja Audytingu Krajowej Izby Biegłych, Rewindentow, pp. 399-402,
Piotr W. Staszkiewicz
Collegium Civitas
Date Posted: November 22, 2011
Accepted Paper Series
28 downloads

Incl. Electronic Paper Impact of Globalization on International Accounting Harmonization
 Paul Diaconu Sr.
Bucharest Academy of Economic Studies
Date Posted: January 22, 2007
Working Paper Series
4129 downloads

Incl. Electronic Paper Impact of IFRS Adoption on Key Financial Ratios: Comparison of Selected European Countries
International Conference on Business Excellence, Brasov 2012
 Dana Kubickova and Irena Jindrichovska
University of Finance and Administration and University of Economics and Management, Prague
Date Posted: February 11, 2013
Accepted Paper Series
56 downloads

Incl. Electronic Paper Impact of IFRS Transition on Audit and Non-Audit Fees: Evidence from Small and Medium-Sized Listed Companies in Finland
 Hannu J. Schadewitz and Markku J. Vieru
Turku School of Economics - Department of Accounting & Finance and University of Lapland - Faculty of Social Sciences
Date Posted: June 04, 2009
Working Paper Series
279 downloads

Incl. Fee Electronic Paper Impact of Intelligent Decision Aids on Expert and Novice Decision-Makers' Judgments
Accounting and Finance, Vol. 44, pp. 1-26, March 2004
 Vicky Arnold , Philip A. Collier , Steve G. Sutton and Stewart A. Leech
University of Central Florida - College of Business Administration , University of Melbourne - Department of Accounting and Business Information Systems , University of Central Florida - College of Business Administration and University of Melbourne - Department of Accounting and Business Information Systems
Date Posted: March 10, 2004
Accepted Paper Series
23 downloads

Incl. Electronic Paper Impact of Internet Financial Reporting on Emerging Markets
Journal of International Business Research, Vol. 8, No. 2, pp. 21-41, 2009
 Shirley A. Hunter and Murphy Smith
Tufts University - The Fletcher School of Law and Diplomacy and Murray State University - College of Business
Date Posted: September 27, 2007
Last Revised: May 12, 2011
Accepted Paper Series
1484 downloads

Incl. Fee Electronic Paper Impact of Investors Status on Their Evaluation of Positive and Negative, and Past and Future Information
Accounting & Finance, Vol. 48, No. 5, pp. 719-739, December 2008
 Anna M. Cianci and Diana Falsetta
Drexel University - Department of Accounting and Tax and University of Miami - Department of Accounting
Date Posted: November 03, 2008
Accepted Paper Series
2 downloads

Incl. Electronic Paper Impact of Investors' Trading Activity to Post-earnings Announcement Drift
 Markku J. Vieru , Jukka Perttunen and Hannu J. Schadewitz
University of Lapland - Faculty of Social Sciences , University of Oulu - Department of Accounting & Finance and Turku School of Economics - Department of Accounting & Finance
Date Posted: April 14, 2005
Working Paper Series
284 downloads

Incl. Electronic Paper Impact of Lease Capitalization on Financial Ratios of Listed German Companies
Schmalenbach Business Review, Vol. 60, April 2008
 Rolf Uwe Fuelbier , Jorge Lirio Silva and Marc Henrik Pferdehirt
University of Bayreuth , University of Southampton - School of Social Sciences and affiliation not provided to SSRN
Date Posted: October 07, 2008
Last Revised: November 01, 2008
Accepted Paper Series
501 downloads

Incl. Electronic Paper Impact of Lease Capitalization on Financial Ratios of Listed German Companies
 Rolf Uwe Fuelbier , Jorge Lirio Silva and Marc Henrik Pferdehirt
University of Bayreuth , University of Southampton - School of Social Sciences and affiliation not provided to SSRN
Date Posted: July 25, 2006
Working Paper Series
1257 downloads

Incl. Electronic Paper Impact of Management Control Systems' Intensity of Use on Joint Venture's Performance: An Empirical Assessment
AAA 2007 Management Accounting Section (MAS) Meeting
 Marcela Porporato
York University - Atkinson School of Administrative Studies
Date Posted: July 28, 2006
Working Paper Series
434 downloads

Incl. Electronic Paper Impact of Mandatory Adoption of IFRS on the U.S. Independent Audits
 Francisco Rodríguez Gálvez
affiliation not provided to SSRN
Date Posted: May 21, 2012
Working Paper Series
252 downloads

Incl. Electronic Paper Impact of Mandatory IFRS Adoption on the Financial Sector
 Xanthi Gkougkousi and Gerard Mertens
Erasmus University - Rotterdam School of Management and Erasmus University Rotterdam (EUR) - Department of Financial Management
Date Posted: August 02, 2010
Last Revised: August 22, 2010
Working Paper Series
284 downloads

Incl. Electronic Paper Impact of Market Risk Disclosures on Stock Price Sensitivity to Oil and Gas Prices
 Daniel B. Thornton
Queen's University
Date Posted: April 20, 1999
Working Paper Series
1105 downloads

Incl. Electronic Paper Impact of Nigerian Accounting Standard Board Act 2003 on Compliance with Accounting Standards on Employee Retirement Benefits in Nigeria
 Aliyu Sulaiman Kantudu
Bayero University Kano - Department of Accounting
Date Posted: March 20, 2008
Working Paper Series
586 downloads

Incl. Electronic Paper Impact of Proximity to Debt Covenant Violation on Earnings Management
 Diana R. Franz , Hassan R. HassabElnaby and Gerald J. Lobo
University of Toledo - College of Business Administration , University of Toledo - Department of Accounting and University of Houston - C.T. Bauer College of Business
Date Posted: January 01, 2013
Working Paper Series
135 downloads

Incl. Electronic Paper Impact of SFAS 133 on Speculation and Hedging
 Lin Nan
Purdue University
Date Posted: October 19, 2007
Working Paper Series
396 downloads

Incl. Electronic Paper Impact of Software Utilization on Students’ Knowledge Acquisition: A Significant Change in Accounting Education
CAAA Annual Conference 2012
 Emilio Boulianne
Concordia University - John Molson School of Business, Department of Accountancy
Date Posted: January 09, 2012
Working Paper Series
127 downloads

Incl. Electronic Paper Impact of Strategic Initiatives in Management Accounting on Corporate Financial Performance: Evidence from Amman Stock Exchange
Managing Global Transitions, Vol. 4, No. 4, pp. 299-312, 2006
 Mete Feridun and Dr. Husam Al-Khadash
Loughborough University - Department of Economics and Hashemite University - Accounting Department
Date Posted: October 19, 2006
Accepted Paper Series
642 downloads

Incl. Fee Electronic Paper Impact of the Corporate Law Economic Reform Program Act 1999 on Initial Public Offering Prospectus Earnings Forecasts
Accounting and Finance, Vol. 45, No. 1, pp. 67-94, March 2005
 Larelle Law Chapple , Peter Clarkson and Christopher J. Peters
QUT School of Business , University of Queensland - Business School and Minter Ellison
Date Posted: January 29, 2005
Accepted Paper Series
31 downloads

Incl. Electronic Paper Impacts of Organizational Learning and Knowledge Transfer on Investment Decisions Under Uncertainty
Journal of Management Information Systems, Forthcoming
 Xianjun Geng , Lihui Lin and Andrew B. Whinston
University of Washington - Department of Management & Organization , Boston University - Department of Management Information Systems and University of Texas at Austin - Department of Information, Risk and Operations Management
Date Posted: May 27, 2009
Accepted Paper Series
94 downloads

Impacts of Revenue Sharing, Profit Sharing, and Transfer Pricing on Quality-Improving Investments
European Accounting Review, Vol. 12, No. 1, 2003
 Anne Chwolka and Dirk Simons
University of Bielefeld - Department of Business Administration and Economics and University of Mannheim
Date Posted: March 03, 2003
Accepted Paper Series

Incl. Electronic Paper Impaired Judgment: The Effects of Asset Impairment Reversibility and Cognitive Dissonance on Future Investment
 Kristina M. Rennekamp , Kathy Rupar and Nicholas Seybert
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Florida and University of Maryland - Department of Accounting & Information Assurance
Date Posted: August 22, 2012
Last Revised: January 15, 2013
Working Paper Series
125 downloads

Incl. Electronic Paper Impairment Loss of Tangible Assets
 It Sze Seow
affiliation not provided to SSRN
Date Posted: August 17, 2006
Working Paper Series
647 downloads

Incl. Electronic Paper Impairment of Assets: A Tax Accounting Interface
Journal of Law and Financial Management, Vol. 8, No. 1, pp. 14-19, June 2009
 Les Nethercott and Tony Anamourlis
affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: February 22, 2010
Accepted Paper Series
358 downloads

Incl. Electronic Paper Impairment Test and Disclosure: An International Comparison
 Cristian Carini , Claudio Teodori , Monica Veneziani and Laura Bosio
University of Brescia , Independent , University of Brescia - Department of Accounting and University of Brescia
Date Posted: February 21, 2013
Working Paper Series
32 downloads

Incl. Electronic Paper Impairment Test and Real Options Analysis: Congenial or Uncongenial Twins? With Special Reference to Intangible Assets
 Giuseppe Marzo
University of Ferrara - Faculty of Economics
Date Posted: November 30, 2010
Last Revised: December 16, 2010
Working Paper Series
137 downloads


 

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