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Abstracts: 484,272
Full Text Papers: 393,643
Authors: 226,678
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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: M4
5,292,087 Total downloads
Showing Papers 6,251 - 6,300 of 13,021
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Incl. Electronic Paper Zelig and the Art of Measuring Excess Profit
Frontiers in Finance and Economics, Vol. 3, No. 1, pp. 103-129, June 2006
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: November 13, 2007
Last Revised: July 14, 2009
Accepted Paper Series
81 downloads

Audit Pricing and Internal Control Disclosures Among Non-Accelerated Filers
Research in Accounting Regulations, Vol. 20, 2007
Jean C. Bedard , Udi Hoitash and Rani Hoitash
Bentley University - Department of Accountancy , Northeastern University and Bentley University - Department of Accountancy
Date Posted: November 12, 2007
Accepted Paper Series

An Examination of Comment Letters to the IASC: Special Purpose Entities
Research in Accounting Regulations, Vol. 20, 2007
Robert K. Larson
University of Dayton - Accounting
Date Posted: November 12, 2007
Accepted Paper Series

An Examination of Supplemental Disclosure Requirements for Development Stage Enterprises
Research in Accounting Regulations, Vol. 20, 2007
Mark P. Bauman and Rick N. Francis
University of Northern Iowa and University of Northern Iowa
Date Posted: November 12, 2007
Accepted Paper Series

Incl. Electronic Paper An Experiment in Fair Value Accounting: UK Investment Vehicles
European Accounting Review, Forthcoming
Jo Danbolt and Bill Rees
University of Edinburgh Business School and University of Edinburgh Business School
Date Posted: November 12, 2007
Accepted Paper Series
436 downloads

Demographic Challenges Facing the CPA Profession
Research in Accounting Regulations, Vol. 20, 2007
Julia Grant
Case Western Reserve University - Department of Accountancy
Date Posted: November 12, 2007
Accepted Paper Series

Deregulation and Voluntary Disclosure by the Airlines: A Case Study
Research in Accounting Regulations, Vol. 20, 2007
David Gelb , Theresa F. Henry and Mark P. Holtzman
Seton Hall University - Accounting , Seton Hall University - W. Paul Stillman School of Business and Seton Hall University
Date Posted: November 12, 2007
Accepted Paper Series

Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2005-2006)
Research in Accounting Regulations, Vol. 20, 2007
Stephen R. Moehrle , Jennifer A. Reynolds-Moehrle and Pamela S. Stuerke
University of Missouri at Saint Louis - Accounting Area , University of Missouri at Saint Louis - Accounting Area and University of Missouri at Saint Louis
Date Posted: November 12, 2007
Accepted Paper Series

Incl. Electronic Paper Environmental Accounting and Reporting in Fossil Fuel Sector: A Study on Bangladesh Oil, Gas and Mineral Corporation (Petrobangla)
The Cost and Management, Vol. 34, No. 2, March-April 2006
Sudipta Bose
Grameenphone Ltd., Dhaka, Bangladesh
Date Posted: November 12, 2007
Last Revised: April 05, 2012
Accepted Paper Series
553 downloads

Incl. Electronic Paper Financial Reporting After the Sarbanes-Oxley Act: Conservative or Less Earnings Management?
Research in Accounting Regulations, Vol. 20, pp. 187-192, 2007
Jian Zhou
University of Hawaii at Manoa
Date Posted: November 12, 2007
Last Revised: September 02, 2008
Accepted Paper Series
355 downloads

Incl. Electronic Paper In Search of the 'Lost Capital'. A Theory for Valuation, Investment Decisions, Performance Measurement
Frontiers in Finance and Economics, Forthcoming
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: November 12, 2007
Last Revised: April 02, 2012
Accepted Paper Series
258 downloads

International Financial Reporting Standards (IFRS) and the Development of Financial Reporting Standards in Turkey
Research in Accounting Regulations, Vol. 20, 2007
Yuksel Koc Yalkin and Volkan Demir
Ankara University and Galatasaray University
Date Posted: November 12, 2007
Accepted Paper Series

Provision of Non-Audit Services and Individuals' Investment Decisions: Experimental Evidence
Research in Accounting Regulations, Vol. 20, 2007
Lucy F. Ackert , Bryan K. Church and Arnold Schneider
Kennesaw State University - Michael J. Coles College of Business , Georgia Institute of Technology - Accounting Area and Georgia Institute of Technology - College of Management
Date Posted: November 12, 2007
Accepted Paper Series

Regulatory Change and the Quality of Compliance to Mandatory Disclosure Requirements: Evidence from Bangladesh
Research in Accounting Regulations, Vol. 20, 2007
Tanweer Hasan , A.K.M. Waresul Karim and Shakil Quayes
Roosevelt University , Saint Mary's College of California - Graduate Business Programs and affiliation not provided to SSRN
Date Posted: November 12, 2007
Accepted Paper Series

Revised Pension Rules and the Cost of Debt
Research in Accounting Regulations, Vol. 20, 2007
Kenneth W. Shaw
University of Missouri at Columbia - School of Accountancy
Date Posted: November 12, 2007
Accepted Paper Series

The Effect of Regulatory Oversight on the Association Between Internal Governance Characteristics and Audit Fees
Accounting & Finance, Vol. 47, 2007
El'fred Boo and Divesh Sharma
Nanyang Technological University (NTU) - Nanyang Business School and Florida International University
Date Posted: November 12, 2007
Last Revised: December 19, 2007
Accepted Paper Series

The Impact of Sarbanes-Oxley Act on Cosmetic Earnings Management
Research in Accounting Regulations, Vol. 20, 2007
June Y. Aono and Liming Guan
affiliation not provided to SSRN and University of Hawaii at Manoa - School of Accountancy
Date Posted: November 12, 2007
Accepted Paper Series

Incl. Electronic Paper Auditing Intangible Assets and Evaluating Fair Market Value - The Case of Reacquired Franchise Rights
Issues in Accounting Education, Vol. 24, No. 1, 2009
Mark J. Kohlbeck , Jeffrey R. Cohen and Lori Holder-Webb
Florida Atlantic University - School of Accounting , Boston College - Department of Accounting and Western New England University - Department of Accounting and Finance
Date Posted: November 11, 2007
Last Revised: January 20, 2011
Accepted Paper Series
2811 downloads

Incl. Electronic Paper Opportunity Cost, Excess Profit, and Counterfactual Conditionals
Frontiers in Finance and Economics, 2009, 6(1) (April) 118−154,
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: November 11, 2007
Last Revised: July 14, 2009
Accepted Paper Series
78 downloads

What Makes a Stock Risky? Evidence from Sell-Side Analysts' Risk Assessments
Journal of Accounting Research, Vol. 45, pp. 629-665, June 2007
Daphne Lui , Stanimir Markov and Ane Tamayo
ESSEC Business School , University of Texas at Dallas - Naveen Jindal School of Management and London School of Economics & Political Science (LSE)
Date Posted: November 11, 2007
Accepted Paper Series

Incl. Electronic Paper The Impact of Earnings Management and Tax Planning on the Information Content of Earnings
Linda H. Chen , Dan S. Dhaliwal and Mark A. Trombley
Washington State University , University of Arizona - Department of Accounting and University of Arizona - Eller College of Management
Date Posted: November 10, 2007
Last Revised: July 30, 2008
Working Paper Series
920 downloads

Incl. Electronic Paper Accounting-Based Versus Market-Based Cross-Sectional Models of CDS Spreads
Sanjiv Ranjan Das , Paul Hanouna and Atulya Sarin
Santa Clara University - Leavey School of Business , Villanova University - School of Business and Santa Clara University - Department of Finance
Date Posted: November 09, 2007
Working Paper Series
425 downloads

Incl. Electronic Paper State Estate, Inheritance, and Gift Taxes: Uncertainty at the Federal Level Passes Down to the States
State Tax Notes, Vol. 46, No. 7, November 12, 2007
Sarah E. Nutter
George Mason University - Accounting Program
Date Posted: November 09, 2007
Last Revised: July 05, 2011
Accepted Paper Series
10 downloads

Evidence and Implications of Multiple Paradigms in Accounting Knowledge Production
European Accounting Review, Forthcoming
Joanne Locke and Alan D. Lowe
University of Waikato and University of Waikato
Date Posted: November 08, 2007
Accepted Paper Series

Incl. Electronic Paper Recordkeeping Alters Economic History by Promoting Reciprocity
Sudipta Basu , John W. Dickhaut , Gary Hecht , Kristy L. Towry and Gregory B. Waymire
Temple University - Fox School of Business and Management , Chapman University (Deceased) , University of Wisconsin - Madison , Emory University and Emory University - Department of Accounting
Date Posted: November 08, 2007
Last Revised: November 18, 2007
Working Paper Series
191 downloads

Accounting Conservatism and Corporate Governance
Review of Accounting Studies, Forthcoming
Juan Manuel García Lara , Beatriz Garcia Osma and Fernando Penalva
Universidad Carlos III de Madrid - Department of Business Administration , Universidad Autonoma de Madrid and IESE Business School - University of Navarra
Date Posted: November 07, 2007
Accepted Paper Series

Incl. Electronic Paper Auditor Fees and Fraud Firms
Contemporary Accounting Research, Forthcoming
Ariel J Markelevich and Rebecca L. Rosner
Suffolk University and Long Island University - School of Professional Accountancy
Date Posted: November 07, 2007
Last Revised: September 27, 2012
Working Paper Series
56 downloads

Incl. Electronic Paper Positive Accounting Theory and Science: A Comparison
Md Humayun Kabir
Auckland University of Technology - Faculty of Business
Date Posted: November 07, 2007
Last Revised: December 21, 2008
Working Paper Series
4279 downloads

Incl. Electronic Paper Tax Burden in Transition Economies and the European Union: A Comparative Study
Robert W. McGee
Fayetteville State University
Date Posted: November 06, 2007
Working Paper Series
249 downloads

Incl. Electronic Paper A Formal Approach to Verification of Process Constraints
16th Annual Workshop on Information Technologies & Systems (WITS) Paper
Harry Jiannan Wang and Leon Zhao
University of Delaware - Accounting & MIS and University of Arizona
Date Posted: November 05, 2007
Working Paper Series
72 downloads

Incl. Electronic Paper Book-Tax Conformity, Earnings Persistence and the Association Between Earnings and Future Cash Flows
Journal of Accounting & Economics (JAE), Vol. 50, No. 1, 2010
T. J. Atwood , Michael S. Drake and Linda A. Myers
Florida State University , Brigham Young University - Marriott School and University of Arkansas
Date Posted: November 05, 2007
Last Revised: March 14, 2010
Accepted Paper Series
639 downloads

Incl. Electronic Paper A Descriptive Analysis on the Implementation of Balanced Scorecards in German-Speaking Countries
Gerhard Speckbacher , Jürgen Bischof and Thomas Pfeiffer
Vienna University of Economics and Business Administration (WU) , Aalen University of Applied Sciences and University of Vienna - Accounting and Control
Date Posted: November 03, 2007
Working Paper Series
863 downloads

Incl. Electronic Paper The Evolving Relation Between Earnings, Dividends, and Stock Repurchases
Journal of Financial Economics, Forthcoming
Douglas J. Skinner
The University of Chicago - Booth School of Business
Date Posted: November 03, 2007
Accepted Paper Series
555 downloads

Incl. Electronic Paper Analysis of Domestic Violence Costs in West Virginia and the Potential Cost of False or Unnecessary Claims
Benjamin P. Foster
University of Louisville - College of Business and Public Administration
Date Posted: November 02, 2007
Working Paper Series
74 downloads

Incl. Electronic Paper Enhanced Disclosures Via IFRS and Stock Price Synchronicity Around the World: Do Analyst Following and Institutional Infrastructure Matter?
Shauna Shi and Jeong-Bon Kim V
Hong Kong Polytechnic University - School of Accounting and Finance and City University of Hong Kong
Date Posted: November 02, 2007
Working Paper Series
542 downloads

Measuring and Motivating Quantity, Creativity, or Both
Journal of Accounting Research, Forthcoming
Steven J. Kachelmeier , Bernhard Erich Reichert and Michael G. Williamson
University of Texas at Austin - Department of Accounting , Drexel University and University of Texas at Austin - Red McCombs School of Business
Date Posted: November 02, 2007
Accepted Paper Series

Incl. Electronic Paper On the Determinants of Enterprise Risk Management Implementation
ENTERPRISE IT GOVERNANCE, BUSINESS VALUE AND PERFORMANCE MEASUREMENT, Nan Si Shi and Gilbert Silvius, eds., IGI Global, 2011
Kurt A. Desender
Universidad Carlos III de Madrid
Date Posted: November 02, 2007
Last Revised: July 26, 2011
Accepted Paper Series
2608 downloads

The Association between Auditor Tenure and Fee Dependence and Timely Recognition of Losses
Ferdinand A. Gul , Gopal V. Krishnan and Judy S.L. Tsui
Monash University Sunway Campus , American University and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: November 02, 2007
Working Paper Series

Incl. Electronic Paper The Value-Relevance of R&D Expenditure: Experience from Malaysia
IIUM Journal of Economics and Management, Vol. 14, No. 2, pp. 205-226, 2006
Kamarun Mohd , Rohaida Abdul Latif , Robiah Abu-Bakar , Wan Nordin Wan-Hussin and Ku Nor Izah Ku Ismail
Universiti Utara Malaysia , Universiti Utara Malaysia , Universiti Utara Malaysia - School of Accountancy , Universiti Utara Malaysia - College of Business and Universiti Utara Malaysia - School of Accountancy
Date Posted: November 02, 2007
Accepted Paper Series
403 downloads

Incl. Electronic Paper Assurance on Sustainability Reports: An International Comparison
Accounting Review, Forthcoming
Roger Simnett , Ann Vanstraelen and Wai Fong Chua
University of New South Wales (UNSW) - School of Accounting , Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center) and University of New South Wales (UNSW) - School of Accounting
Date Posted: November 01, 2007
Last Revised: September 11, 2010
Accepted Paper Series
894 downloads

Auditor Fees and Audit Quality
Managerial Auditing Journal, Vol. 22, No. 8, 2007
Rani Hoitash , Ariel J Markelevich and Charles A. Barragato
Bentley University - Department of Accountancy , Suffolk University and Long Island University - School of Professional Accountancy
Date Posted: November 01, 2007
Accepted Paper Series

Incl. Electronic Paper Earnings Management and Cultural Values
American Journal of Economics and Sociology, Vol. 70, pp. 639-670, 2011
Kurt A. Desender , Christian E. Castro and Sergio Antonio Escamilla de Leon
Universidad Carlos III de Madrid , Autonomous University of Barcelona and Autonomous University of Barcelona - Faculty of Economics and Business Studies
Date Posted: November 01, 2007
Last Revised: July 18, 2011
Working Paper Series
1528 downloads

Incl. Electronic Paper Earnings Volatility, Cash Flow Volatility and Informed Trading
Journal of Accounting Research, Vol. 46, No. 4, pp. 809-851, 2008
Sudarshan Jayaraman
Washington University in Saint Louis - John M. Olin Business School
Date Posted: November 01, 2007
Last Revised: August 07, 2008
Accepted Paper Series
424 downloads

Incl. Electronic Paper Kauffman Firm Survey (KFS): Baseline Annotated Questionnaire
Janice Ballou and David DesRoches
Mathematica Policy Research, Inc. and Mathematica Policy Research, Inc.
Date Posted: October 31, 2007
Last Revised: April 07, 2009
Working Paper Series
1019 downloads

Incl. Electronic Paper Prospective Analysis: Guidelines for Forecasting Financial Statements
INVESTMENT MANAGEMENT: A MODERN GUIDE TO SECURITY ANALYSIS AND STOCK SELECTION, Ramanna Vishwanath, Chandrasekhar Krishnamurti, eds., 2009
Ignacio Velez-Pareja and Joseph Tham
Master Consultores and Duke University - Duke Center for International Development in the Sanford School of Public Policy
Date Posted: October 31, 2007
Last Revised: April 01, 2009
Accepted Paper Series
4080 downloads

Incl. Electronic Paper Voluntary Accounting Disclosures by U.S.-Listed Asian Companies
Gaurav Kumar , Mark Wilder and Morris Stocks
University of Arkansas at Little Rock , University of Mississippi - Patterson School of Accountancy and University of Mississippi
Date Posted: October 31, 2007
Working Paper Series
252 downloads

The Role of Management Accountant in Preparing Feasibility Studies
Management Accountant Vol. 26, pp. 316-321, 1991
Nidal Rashid Sabri
Birzeit University
Date Posted: October 29, 2007
Accepted Paper Series

Empirical Testing of the Wall-Dunning Index of Credit Strength for Corporate Governance: Case Studies
Journal of Financial Management and Analysis, Vol. 20, No. 1, 2007
M. R. K. Swamy
Om Sai Ram Centre for Financial Management Research
Date Posted: October 26, 2007
Accepted Paper Series

GAAP Goodwill and Debt Contracting Efficiency: Evidence from Net-Worth Covenants
Review of Accounting Studies, Vol. 13, No. 1, 2007
Richard M. Frankel , Chandra Seethamraju and Tzachi Zach
Washington University in Saint Louis - Olin Business School , Mellon Capital Management and Ohio State University (OSU) - Fisher College of Business
Date Posted: October 26, 2007
Accepted Paper Series

Governance, Compliance and Legal Enforcement: Evaluating a Recent Irish Initiative
Corporate Governance International Journal of Business in Society, Vol. 7, No. 1, pp. 54-65, 2007
John Heneghan and David O'Donnell
University of Limerick - Kemmy Business School and Intellectual Capital Research Institute of Ireland
Date Posted: October 26, 2007
Accepted Paper Series


 

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