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SSRN eLibrary Statistics:

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Abstracts: 489,423
Full Text Papers: 398,298
Authors: 228,729
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  Last 12 months: 		69,626

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Last 12 months: 11,229,174
Last 30 days: 844,246

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  Footnotes: 		78,859
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SSRN eLibrary Search Results
JEL Code: M4
5,335,909 Total downloads
Showing Papers 6,301 - 6,350 of 13,132
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Incl. Electronic Paper Folksonomy: The New Way to Serendipity
COMMUNICATIONS & STRATEGIES, No. 65, 2007
Nicolas Auray
affiliation not provided to SSRN
Date Posted: August 24, 2007
Accepted Paper Series
144 downloads

Incl. Electronic Paper Measuring Reporting Conservatism Using the Dichev-Tang (2008) Model
2012 AAA Annual Meeting - Financial Accounting and Reporting Section Concurrent Session
 Jimmy Lee
Singapore Management University - School of Accountancy
Date Posted: July 04, 2012
Working Paper Series
144 downloads

Incl. Electronic Paper Nasty or Naughty: Predictability of Cash Flow and Earnings Management
 Yuan Cheng and Xuehui Han
School of Social Development and Public Policy, Fudan University and Asian Development Bank
Date Posted: March 23, 2012
Last Revised: March 27, 2012
Working Paper Series
144 downloads

Incl. Electronic Paper PCAOB Inspection Reports and Audit Quality
Journal of Accounting and Public Policy, Forthcoming
 Katherine Gunny and Tracey Chunqi Zhang
University of Colorado at Boulder - Department of Accounting and Singapore Management University - School of Accountancy
Date Posted: December 15, 2012
Accepted Paper Series
144 downloads

Incl. Electronic Paper Some Thoughts on Performance-Based Pay, Earnings Management and Corporate Law from an Antipodean Perspective
Corporate Ownership and Control, Vol. 4, No. 3, 2007
 Eu-Jin Teo
University of Melbourne
Date Posted: March 09, 2008
Accepted Paper Series
144 downloads

Incl. Electronic Paper The Effect of Enterprise Systems Implementations on the Firm Information Environment
Contemporary Accounting Research, Forthcoming
 Alberto Dorantes , Chan Li , Gary F. Peters and Vernon J. Richardson
Tecnológico de Monterrey EGAP Gobierno y Políticas Públicas , University of Pittsburgh , University of Arkansas at Fayetteville and University of Arkansas at Fayetteville
Date Posted: December 26, 2009
Last Revised: January 09, 2013
Accepted Paper Series
144 downloads

Incl. Electronic Paper The HM 'Treasure's Island': A Theoretical Analysis of Central Government Accounting Standards in UK
XVIII IRSPM Conference on 'Public Sector Responses to Global Crisis,' International Research Society of Public Management (IRSPM), Prague, April 10-12, 2013, 14th Biennial CIGAR Conference, Birmingham University, September 2-3, 2013
 Yuri Biondi
French National Center for Scientific Research (CNRS)
Date Posted: January 08, 2013
Last Revised: April 04, 2013
Working Paper Series
144 downloads

Incl. Electronic Paper Value Preferences, Political Orientation and Moral Reasoning of Certified Public Accountants
(CAAA) 2008 Annual Conference Paper
 Donald Lamar Ariail , Nicholas Emler and Mohammad J. Abdolmohammadi
Southern Polytechnic State University , University of Surrey - Department of Psychology and Bentley University
Date Posted: January 04, 2008
Working Paper Series
144 downloads

Incl. Electronic Paper A Note on the Time Series Measure of Conservatism
CESifo Working Paper Series No. 2968
 Sebastian Brauer and Frank Westermann
Institute of Empirical Economic Research, University of Osnabrueck and University of Osnabrueck - Department of Economics
Date Posted: March 23, 2010
Working Paper Series
143 downloads

Incl. Electronic Paper Accounting for Expenditure on Intangibles
Abacus, Forthcoming
 Anne Wyatt , Laurie Hunter and Elizabeth M. Webster
University of Queensland , University of Glasgow - Department of Business and Management and University of Melbourne - Melbourne Institute of Applied Economic and Social Research
Date Posted: January 18, 2012
Accepted Paper Series
143 downloads

Incl. Electronic Paper Accounting Scandals in IPO Firms: Do Underwriters and VCs Help?
Journal of Economics and Management Strategy, Vol. 19, No. 4, Winter 2010
 Anup Agrawal and Tommy Cooper
University of Alabama - Culverhouse College of Commerce & Business Administration and Louisiana Tech University
Date Posted: October 14, 2010
Accepted Paper Series
143 downloads

Incl. Electronic Paper An Examination of the Control System Used to Manage Autonomy
AAA 2010 Management Accounting Section (MAS) Meeting Paper
 Anne-Marie Kruis and Sally K. Widener
Nyenrode University and Rice University - Jesse H. Jones Graduate School of Business
Date Posted: August 02, 2009
Last Revised: January 12, 2010
Working Paper Series
143 downloads

Incl. Electronic Paper Balance Sheet - Expression of Financial Condition and Communication at International Level
 Dorel Mates , Elena Hlaciuc , Veronica Grosu , Marian Socoliuc , Eugenia Iancu and Chirita Irina
affiliation not provided to SSRN , affiliation not provided to SSRN , affiliation not provided to SSRN , affiliation not provided to SSRN , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: January 12, 2009
Working Paper Series
143 downloads

Incl. Electronic Paper Clustered Disclosures by Competing Firms: The Choice of Reporting Periods
Journal of Accounting, Auditing and Finance, Vol. 23, No. 4, 2008
 Nishi Sinha and Haim Dov Fried
Boston University - School of Management and New York University
Date Posted: January 03, 2008
Last Revised: December 17, 2008
Accepted Paper Series
143 downloads

Incl. Electronic Paper Depreciation Classes, Return on Investment and Economic Profitability
 Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: December 02, 2010
Last Revised: December 25, 2010
Working Paper Series
143 downloads

Incl. Electronic Paper Earnings Dispersion and the Stock Market Reaction to Aggregate Earnings News
 Musa Subasi
University of Missouri at Columbia
Date Posted: May 12, 2011
Working Paper Series
143 downloads

Incl. Electronic Paper Effects of Earnings Opacity Internationally
 Ahmed Riahi-Belkaoui
University of Illinois at Chicago - Department of Accounting
Date Posted: September 11, 2003
Working Paper Series
143 downloads

Incl. Electronic Paper Evaluating Investments in Advanced Manufacturing Technology: A Fuzzy Set Theory Approach
British Accounting Review, Vol. 33, No. 4, 2001
 Magdy G. Abdel-Kader and David Dugdale
Anglia Ruskin University and University of the West of England
Date Posted: March 12, 2009
Accepted Paper Series
143 downloads

Incl. Electronic Paper Regulating Corporations the American Way: Why Exhaustive Rules and Just Deserts are the Mainstay of U.S. Corporate Governance
Duke Law Journal, Vol. 57, No. 4, 2008
 Jonas V. Anderson
Duke University - School of Law
Date Posted: July 10, 2008
Accepted Paper Series
143 downloads

Incl. Electronic Paper Regulation Fair Disclosure and Analysts' First-Forecast Horizon
 Surya N. Janakiraman , Suresh Radhakrishnan and Rafal Szwejkowski
University of Texas at Dallas - Department of Accounting & Information Management , University of Texas at Dallas - School of Management and University of Texas at Dallas - Department of Accounting & Information Management
Date Posted: May 03, 2006
Working Paper Series
143 downloads

Incl. Electronic Paper Response to the U.S. Securities and Exchange’s Proposed Rule: Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers
Journal of International Accounting Research, 2009
 Carol Ann Frost , Elaine Henry and Steve W. J. Lin
University of North Texas , Fordham University and Florida International University (FIU) - School of Accounting
Date Posted: September 21, 2009
Working Paper Series
143 downloads

Incl. Electronic Paper The Case for Global Accounting Standards: Arguments and Evidence
 Ann Tarca
University of Western Australia
Date Posted: January 22, 2013
Working Paper Series
143 downloads

Incl. Electronic Paper The Predictive Role of Analyst Coverage Intensity: Evidence from Cross-Listing in the U.S.
 Feng Chen , Ira S. Weiss and Lin Zheng
University of Toronto - Rotman School of Management , University of Chicago - Graduate School of Business and Mercer University-Atlanta
Date Posted: September 11, 2008
Working Paper Series
143 downloads

Incl. Electronic Paper Business Entrepreneurship (Technopreneurship): Evolution and Practice
 Godwin Chukwudum Nwaobi
University of Abuja, Nigeria - Department of Economics
Date Posted: April 24, 2012
Working Paper Series
142 downloads

Incl. Electronic Paper Differences in Auditors’ Materiality Assessments When Auditing Financial and Non-Financial Reports
 Robyn Moroney and Ken Trotman
Monash University and University of New South Wales (UNSW) - School of Accounting
Date Posted: January 15, 2013
Working Paper Series
142 downloads

Incl. Electronic Paper Do Investment in and the Sourcing Arrangement of The Internal Audit Function Affect Audit Delay?
Forthcoming in Journal of Contemporary Accounting and Economics
 Wan Nordin Wan-Hussin and Hasan Mohammed Bamahros
Universiti Utara Malaysia - College of Business and University of Aden, Yemen
Date Posted: August 06, 2012
Last Revised: August 14, 2012
Accepted Paper Series
142 downloads

Incl. Electronic Paper Does Brainstorming Help Detect and Deter Fraud?
 Gin Chong
Prairie View A&M University - College of Business
Date Posted: January 18, 2011
Working Paper Series
142 downloads

Incl. Electronic Paper Does Competition Drive Credit Risk and Performance in Financial Services Lending? An Australian Investigation
Journal of Law and Financial Management, Vol. 6, No. 2, pp. 32-38, December 2007
 Josephine Diane Donato
University of Sydney
Date Posted: April 23, 2008
Accepted Paper Series
142 downloads

Incl. Electronic Paper Exploring Managers’ Accrual-Related Forecast Optimism
 Sami Keskek , Linda A. Myers , Thomas C. Omer and Nathan Y. Sharp
University of Arkansas - Sam M. Walton College of Business , University of Arkansas , University of Nebraska-Lincoln and Texas A&M University (TAMU) - Department of Accounting
Date Posted: December 22, 2011
Last Revised: May 21, 2013
Working Paper Series
142 downloads

Incl. Electronic Paper Material Weakness in Internal Control and Stock Price Crash Risk: Evidence from SOX Section 404 Disclosure
 Jie Zhou , Jeong-Bon Kim V and Ira Yeung
National University of Singapore (NUS) , City University of Hong Kong and Northwestern University - Department of Accounting Information & Management
Date Posted: January 29, 2013
Last Revised: February 01, 2013
Working Paper Series
142 downloads

Incl. Electronic Paper Mid-Year and End-of-Year Conventions in Achieving Convergence Among Discounted Cash Flow Models
 Vasily Matytskiy
affiliation not provided to SSRN
Date Posted: August 12, 2011
Working Paper Series
142 downloads

Incl. Electronic Paper Negotiated Measurement Rules in Debt Contracts
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
 Ningzhong Li
University of Texas at Dallas
Date Posted: August 31, 2009
Last Revised: October 13, 2010
Working Paper Series
142 downloads

Incl. Electronic Paper Performance Consequences of Group Versus Individual Compensation Schemes for Senior Executives
 Paul James Brown , Zoltan P. Matolcsy and Peter Alfred Wells
University of Technology - School of Accounting , University of Technology, Sydney (UTS) - School of Accounting and University of Technology, Sydney - School of Accounting, Faculty of Business
Date Posted: July 23, 2008
Working Paper Series
142 downloads

Incl. Electronic Paper Privatization of State-Owned Assets Through the Lens of Accounting: Comparing Greek Governmental Accounting Standards and IPSAS
 Sandra Cohen , Sotiris Karatzimas and Georgios (George) Venieris
Athens University of Economics and Business - Department of Business Administration , Athens University of Economics and Business - Department of Business Administration and Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: October 13, 2012
Working Paper Series
142 downloads

Incl. Electronic Paper Regional Disparities in Audit Pricing: Evidence from Switzerland
 Anke Muessig and Robert Breitkreuz
University of St. Gallen and University of St. Gallen
Date Posted: June 20, 2010
Working Paper Series
142 downloads

Incl. Electronic Paper Relative Weights on Performance Measures in a Principal-Agent Model with Moral Hazard and Adverse Selection
AAA 2010 Management Accounting Section (MAS) Meeting Paper
 Rajiv D. Banker , Jose M. Plehn-Dujowich and Chunwei Xian
Temple University - Fox School of Business and Management , Temple University - Fox School of Business and Northeastern Illinois University
Date Posted: August 07, 2009
Working Paper Series
142 downloads

Incl. Electronic Paper Testing Effectiveness of Executive Compensation - Discussion
Journal of Management Accounting Research, Forthcoming
 Dan Weiss
Tel Aviv University - Faculty of Management
Date Posted: May 18, 2011
Accepted Paper Series
142 downloads

Incl. Electronic Paper The Case for Local Fair Value Discount Rates Under IFRS
 Laurens A. P. Swinkels
Erasmus University Rotterdam (EUR)
Date Posted: February 15, 2011
Working Paper Series
142 downloads

Incl. Electronic Paper The Earnings Game
 Marc Hodak
Hodak Value Advisors
Date Posted: January 26, 2009
Last Revised: May 14, 2009
Working Paper Series
142 downloads

Incl. Electronic Paper The Effect of Reversibility on a Manager's Decision to Record Asset Impairments
CAAA Annual Conference 2012
 Kim Trottier
Simon Fraser University
Date Posted: May 15, 2011
Last Revised: January 17, 2012
Working Paper Series
142 downloads

Incl. Electronic Paper The Predictive Power of Abnormal Inventory Growth: Application to Earnings Forecasting for Retailers
 Saravanan Kesavan and Vidya Mani
University of North Carolina Kenan-Flagler Business School and University of North Carolina (UNC) at Chapel Hill - Operations Area
Date Posted: January 25, 2010
Last Revised: September 19, 2012
Working Paper Series
142 downloads

Incl. Electronic Paper The Pure Rate Variance

 John H. Bradshaw , Stephen P. Keef and Melvin Roush
Victoria University of Wellington - School of Accounting and Commercial Law , Victoria University of Wellington - School of Accounting and Commercial Law and Pittsburg State University
Date Posted: October 12, 2004
Working Paper Series
142 downloads

Incl. Electronic Paper The Reflection of the Adoption of IFRS in the Performance Analysis of Publicly Traded Companies in Brazil (Reflexo da Adoção das IFRS na Análise de Desempenho das Companhias de Capital Aberto no Brasil) (Portuguese)
Revista de Contabilidade e Organizações, Vol. 4, No. 9, p. 30, 2010,
Orleans Silva Martins and Edilson Paulo
Federal University of Paraiba (UFPB) and Federal University of Paraiba
Date Posted: December 07, 2010
Last Revised: April 17, 2012
Working Paper Series
142 downloads

Incl. Electronic Paper Unraveling a Puzzle: The Case of Value Line Timeliness Rank Upgrades
 Nandkumar Nayar , Ajai K. Singh and Wen Yu
Lehigh University - College of Business & Economics , Case Western Reserve University - Department of Banking & Finance and University of St. Thomas (Minnesota) - Opus College of Business
Date Posted: September 17, 2008
Working Paper Series
142 downloads

Incl. Electronic Paper Who Qualifies as an Audit Committee Financial Expert Under SEC Regulations and NYSE Rules?
2 DePaul Business & Commercial Law Journal (Forthcoming)
 Lawrence James Trautman
Oklahoma City University - Oklahoma City University
Date Posted: August 30, 2012
Last Revised: March 10, 2013
Accepted Paper Series
142 downloads

Incl. Electronic Paper An Empirical Investigation of Compliance and Disclosure Quality Under FRS 36 for Singaporean Listed Firms
 Tyrone M. Carlin , Khairil Faizal Khairi and Nigel Finch
The University of Sydney Business School , Macquarie Graduate School of Management and The University of Sydney Business School
Date Posted: February 10, 2010
Working Paper Series
141 downloads

Incl. Electronic Paper Asymmetric Timeliness in Pension Asset Accounting
 Richard M. Frankel , Xiumin Martin and Ron Shalev
Washington University in Saint Louis - Olin Business School , Washington University in Saint Louis - Olin School of Business and New York University (NYU) - Leonard N. Stern School of Business
Date Posted: September 11, 2008
Working Paper Series
141 downloads

Incl. Electronic Paper Bank Skin in the Game and Loan Contract Design: Evidence from Covenant-Lite Loans
 Matthew T. Billett , Redouane Elkamhi , Latchezar Popov and Raunaq S. Pungaliya
Indiana University - Kelley School of Business , University of Iowa - Henry B. Tippie College of Business , University of Virginia and SKK Graduate School of Business
Date Posted: November 03, 2012
Last Revised: May 06, 2013
Working Paper Series
141 downloads

Incl. Electronic Paper Cash Flow Diversion and Corporate Governance: Evidence from Russia
 Maxim Mironov
IE Business School
Date Posted: March 11, 2009
Working Paper Series
141 downloads

Incl. Electronic Paper CEO Overconfidence, CEO Compensation, and Earnings Manipulation
25th Australasian Finance and Banking Conference 2012
 Chia-Feng Yu
University of Adelaide
Date Posted: August 20, 2012
Last Revised: February 25, 2013
Working Paper Series
141 downloads


 

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