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Abstracts: 581,616
Full Text Papers: 482,298
Authors: 269,321
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63,390

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Last 12 months: 10,258,420
Last 30 days: 899,548

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94,592
Total Footnotes: 9,190,674


SSRN eLibrary Search Results
JEL Code: M40
1,030,007 Total downloads
Showing Papers 641 - 690 of 3,175
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Incl. Electronic Paper Evidence on the Unauditability of Estimated Returns in Pension Plan Accounting and Their Note Disclosures
Uli Menzefricke and Wally Smieliauskas
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: December 21, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper The Big-4 Premium in the German Audit Market for Listed and Private Firms
Philipp Joha and Johannes Günther
Julius-Maximilians-Universität Würzburg and Julius-Maximilians-Universität Würzburg
Date Posted: December 19, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Aggregate Earnings and Why They Matter
Journal of Accounting Literature, Forthcoming
Ray Ball and Gil Sadka
University of Chicago and University of Texas at Dallas
Date Posted: December 19, 2014
Accepted Paper Series
9 downloads

Incl. Electronic Paper Efficient XVA Management: Computation, Hedging, and Attribution Using Trade-Level Regression and Global Conditioning
Chris Kenyon and Andrew David Green
Lloyds Banking Group and Lloyds Banking Group
Date Posted: December 18, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper International Evidence on the Accuracy, Sophistication and the Usefulness of Analyst Dividend Forecasts to Investors

Date Posted: December 17, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Break Even: Just Another Academic Amusement or Useful Addition to the Financial Practitioner's Toolbox
Finiz conference, Belgrade, 2014
Nemanja Stanisic and Goranka Knezevic
Singidunum University - Department for Business Economics and Singidunum University
Date Posted: December 16, 2014
Accepted Paper Series
2 downloads

Cross-Jurisdictional Income Shifting and Tax Enforcement: Evidence from Public versus Private Multinationals
Review of Accounting Studies, Forthcoming
Christof Beuselinck , Marc Deloof and Ann Vanstraelen
Catholic University of Lille - Institut d'Économie Scientifique et de Gestion (IESEG) , University of Antwerp and Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Date Posted: December 13, 2014
Accepted Paper Series

Incl. Electronic Paper Accounting and Auditing Practices in Nongovernmental Organizations: Evidence from Fiji
Accounting & Taxation, v. 6 (1) p. 69-77
Arvind Patel and Pranil Prasad
University of South Pacific and University of the South Pacific
Date Posted: December 12, 2014
Accepted Paper Series
15 downloads

Incl. Electronic Paper Ruta Seductora Hacia La Convergencia Divulgación: Niif Para Pymes (Seductive Route Towards Convergence Disclosure: IFRS for SMEs)
Revista Internacional Administración & Finanzas, v. 8 (2) p. 83-103, 2015 Forthcoming,
Aida Lozada Rivera
University of Puerto Rico
Date Posted: December 11, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper La Influencia De La Innovación Y La Información Financiera En La Competitividad De La Pequeña Y Mediana Empresa Manufacturera (The Influence of Innovation and Financial Information in Competitiveness of Manufacturing Small and Medium Sized Enterprise)
Revista Internacional Administración & Finanzas, v. 8 (2) p. 105-119, 2015 Forthcoming,
Jorge Antonio Rangel Magdaleno , Luis Aguilera Enríquez and Martha González Adame
Universidad Autónoma de Aguascalientes , Universidad Autónoma de Aguascalientes and Universidad Autónoma de Aguascalientes
Date Posted: December 11, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Citation-Based Accounting Education Research Rankings
K Mark Metcalf , Kevin Stocks , Scott L. Summers and David A. Wood
Brigham Young University , Brigham Young University , Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: December 07, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Accounting Institution Citation-Based Research Rankings by Topical Area and Methodology
Noah Myers , Neal M. Snow , Scott L. Summers and David A. Wood
Brigham Young University , University of South Florida - School of Accountancy , Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: December 07, 2014
Working Paper Series
19 downloads

Incl. Electronic Paper Assumptions for a Combination of Public Value and Performance Management
Department of Management, Università Ca' Foscari Venezia Working Paper No. 27/2014,
Salvatore Russo
Ca Foscari University of Venice
Date Posted: December 07, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Enforcement and Managers’ Collective Preference Toward Mandatory Disclosure
Benedikt Franke and Li Zhang
University of Mannheim and University of Mannheim - Department of Business Administration and Accounting
Date Posted: December 06, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Pay Me Now (and Later): Bonus Boosts Before Pension Freezes and Executive Departures
Irina Stefanescu , Kangzhen Xie and Jun Yang
Federal Reserve Board, Washington D.C. , University of Arkansas, Fayetteville - Sam M. Walton College of Business and Indiana University - Kelley School of Business - Department of Finance
Date Posted: December 05, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper Is There a Honeymoon for New CEOs?
Paul Geertsema , David H. Lont and Helen Lu
University of Auckland - Department of Accounting and Finance , University of Otago - Department of Accountancy and Finance and University of Auckland - Department of Accounting and Finance
Date Posted: November 29, 2014
Last Revised: December 10, 2014
Working Paper Series
25 downloads

Incl. Electronic Paper Monitoring and Corporate Disclosure: Evidence from a Natural Experiment
Journal of Financial Economics (JFE), Vol. 109, No. 2, 2013
Rustom M. Irani and David Oesch
University of Illinois at Urbana-Champaign - Department of Finance and University of Zurich
Date Posted: November 26, 2014
Accepted Paper Series
15 downloads

Incl. Electronic Paper Упущенная Выгода При Отказе Покупателя От Части Закупок По Контракту: Счетоводство (Loss of Profits in Case of Failure of the Buyer of the Procurement Contract: Accounting)
Economic Strategies, Forthcoming
Andrey Alekseevich Mitskevitch
Russian Presidential Academy of National Economy and Public Administration (RANEPA) - SHFM Graduate School of Finance and Management, RANHiGS
Date Posted: November 22, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Forschungs- und Entwicklungskosten nach neuem Rechnungslegungsrecht - Sind diese Kosten als Aufwände oder als Aktiven zu erfassen? (Accounting for Research and Development Costs Under the New Swiss Accounting Code - To Capitalize or to Expense?)
Aktuelle Juristische Praxis, Vol. 22, pp. 1639-1652, 2013
Lukas Mueller and Markus Muehlemann
University of Zurich - Rechtswissenschaftliches Institut (School of Law) and University of St. Gallen
Date Posted: November 22, 2014
Last Revised: December 03, 2014
Accepted Paper Series
12 downloads

Incl. Electronic Paper Research in Forensic Accounting - What Matters?
Journal of Theoretical Accounting Research, 10(1), 40-70, 2014
Wm. Dennis Huber and James A. DiGabriele
Capella University and Montclair State University
Date Posted: November 21, 2014
Accepted Paper Series
55 downloads

Incl. Electronic Paper The Contribution of Skandia Navigator in Intangibles Measurements
Marsel Sulanjaku
University of Aleksander, Xhuvani
Date Posted: November 20, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper A Cross-Cultural Initiative in University Second Year Accounting
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: November 20, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance
Forthcoming in Journal of Business Finance and Accounting
Andrei Filip , Thomas Jeanjean and Luc Paugam
ESSEC Business School , ESSEC Business School and ESSEC Business School
Date Posted: November 19, 2014
Last Revised: December 05, 2014
Accepted Paper Series
59 downloads

Incl. Electronic Paper Tracing the Future of Reporting in the Public Sector: Introducing Integrated Popular Reporting
Sandra Cohen and Sotiris Karatzimas
Athens University of Economics and Business - Department of Business Administration and Athens University of Economics and Business - Department of Business Administration
Date Posted: November 16, 2014
Working Paper Series
33 downloads

Incl. Electronic Paper Reimagining the Design in the Middle Earth: From Design Driven Innovation to Design Boosted Cultural Heritage
Department of Management, Università Ca' Foscari Venezia Working Paper No. 2014/24,
Monica Calcagno and Erika Cavriani
Ca Foscari University of Venice and Ca Foscari University of Venice - Department of Management
Date Posted: November 16, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper The Way Forward on Professional Skepticism: Conceptualizing Professional Skepticism as an Attitude
Christine J. Nolder and Kathryn Kadous
Suffolk University and Emory University - Goizueta Business School
Date Posted: November 16, 2014
Working Paper Series
88 downloads

Debtholders’ Demand for Conservatism: Evidence from Changes in Directors’ Fiduciary Duties
Journal of Accounting Research, Vol. 52, No. 5, 2014
Jagadison K. Aier , Long Chen and Mikhail Pevzner
George Mason University - School of Management , George Mason University - School of Business and University of Baltimore - Merrick School of Business
Date Posted: November 16, 2014
Accepted Paper Series

The Balanced Scorecard as a Strategy Evaluation Tool: The Effect of Motivated Reasoning and Dissent on Information Search and Strategy Evaluation Decision
Tota Panggabean
Simon Fraser University (SFU) - Beedie School of Business
Date Posted: November 15, 2014
Working Paper Series

Incl. Electronic Paper Review of the Implementation Status of Corporate Governance Disclosure: Case of the GCC Countries
United Nations Conference on Trade and Development, Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, 30th Session, 6-8 November 2013, Palais des Nations, Geneva
Nermeen F. Shehata
The American University in Cairo
Date Posted: November 15, 2014
Last Revised: November 18, 2014
Accepted Paper Series
34 downloads

The Epistemology of Macroeconomic Reality: The Keynesian Revolution from an Accounting Point of View
Accounting, Organizations and Society, Vol. 28, No. 5, 2003
Tomo Suzuki
Oxford University, SAID Business School
Date Posted: November 15, 2014
Accepted Paper Series

The Economic Effects of Financial Derivatives on Corporate Tax Avoidance
Journal of Accounting & Economics (JAE), Forthcoming
Michael P. Donohoe
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: November 12, 2014
Accepted Paper Series

Incl. Electronic Paper Does Increased Board Independence Reduce Earnings Management? Evidence from Recent Regulatory Reforms
Review of Accounting Studies, Forthcoming
Xia Chen , Qiang Cheng and Xin Wang
Singapore Management University , Singapore Management University and University of Hong Kong - School of Business
Date Posted: November 12, 2014
Accepted Paper Series
80 downloads

Incl. Electronic Paper The Geography of REIT Audit Service Investments
Ran Lu-Andrews and Yin Yu-Thompson
University of Connecticut and Oakland University
Date Posted: November 12, 2014
Last Revised: November 14, 2014
Working Paper Series
16 downloads

Incl. Electronic Paper Forensic Accounting: An Anglo-American Comparison – Forensic Accounting in the U.S.A.
Journal of Forensic & Investigative Accounting, Vol. 6, Issue 3, Special International Issue, 2014, pp. 154-170.
Wm. Dennis Huber
Capella University
Date Posted: November 12, 2014
Accepted Paper Series
63 downloads

Audit Report Restrictions in Debt Covenants
Contemporary Accounting Research, Forthcoming
Krishnagopal Menon and David D. Williams
Boston University - Department of Accounting and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: November 12, 2014
Accepted Paper Series

Incl. Electronic Paper Differences in Stock Price Sensitivity to Accounting Information: An Empirical Study of Select Sectors in BSE SENSEX
Kameshwar Rao V.S. Modekurti and Lubza Nihar K
Gandhi Institute of Technology and Management (GITAM) - GITAM School of International Business and Gandhi Institute of Technology and Management (GITAM), GITAM School of International Business
Date Posted: November 11, 2014
Working Paper Series
31 downloads

Incl. Electronic Paper An Updated Analysis of Enforcement Actions Against Engagement Quality Reviewers
Mike Kraussman and William F. Messier Jr.
University of Nevada, Las Vegas and University of Nevada, Las Vegas - Department of Accounting
Date Posted: November 10, 2014
Working Paper Series
15 downloads

Incl. Electronic Paper Testing for Distortions in Performance Measures: An Application to Residual Income Based Measures Like EVA
Journal of Economics and Management Strategy, Forthcoming, Tinbergen Institute Discussion Paper No. TI 2014-056/V
Randolph Sloof and Mirjam van Praag
University of Amsterdam - Faculty of Economics & Business (FEB) and University of Amsterdam - Department of Economics
Date Posted: November 09, 2014
Accepted Paper Series
9 downloads

From the Birth of Bilan Carbone to the Birth of a Carbon Accounting Profession
Delphine Gibassier and Sami El Omari
Toulouse Business School and Toulouse Business School
Date Posted: November 08, 2014
Working Paper Series

Incl. Electronic Paper The Changing Landscape of Accrual Accounting
Robert M. Bushman , Alina Lerman and Frank Zhang
University of North Carolina Kenan-Flagler Business School , Yale School of Management and Yale School of Management
Date Posted: November 06, 2014
Working Paper Series
200 downloads

Incl. Electronic Paper The Effects of Accounting Standards on Financial Reporting Quality – Evidence from Germany
Julia Zicke
Goethe University Frankfurt
Date Posted: November 02, 2014
Working Paper Series
97 downloads

Incl. Electronic Paper The Discretionary Use of Provisions – Evidence from Germany
Julia Zicke and Sven Czermin
Goethe University Frankfurt and KPMG International, LLP - KPMG AG WPG (Frankfurt)
Date Posted: November 02, 2014
Working Paper Series
25 downloads

Incl. Electronic Paper Managerial Ability, Investment Efficiency and Stock Price Crash Risk
Ahsan Habib
Massey University
Date Posted: November 01, 2014
Last Revised: November 10, 2014
Working Paper Series
69 downloads

Incl. Electronic Paper Effect of Impairment-Testing Disclosures on the Cost of Equity Capital
Luc Paugam and Olivier J. Ramond
ESSEC Business School and Université Paris Dauphine - CEREG research centre
Date Posted: November 01, 2014
Last Revised: December 17, 2014
Working Paper Series
31 downloads

Incl. Electronic Paper The Effects of Gamification on IT Compliance Training: Evidence from the Field and Lab
Ryan J. Baxter , Darin Kip Holderness Jr. and David A. Wood
Boise State University, College of Business and Economics, Department of Accountancy , West Virginia University and Brigham Young University - School of Accountancy
Date Posted: November 01, 2014
Working Paper Series
26 downloads

Incl. Electronic Paper Is Audit Office Industry Diversity Associated with Client Misstatements? Evidence from Tax and Non-Tax Accounts
Erik L. Beardsley , Nathan C. Goldman and Thomas C. Omer
Texas A&M University (TAMU) - Department of Accounting , University of Arizona - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Date Posted: November 01, 2014
Last Revised: November 21, 2014
Working Paper Series
72 downloads

Incl. Electronic Paper Are Tax Avoidance Costs and Benefits Easily Quantified? Evidence from Credit Rating Disagreement
Samuel B. Bonsall IV , Kevin Koharki and Luke Watson
Ohio State University (OSU) - Department of Accounting & Management Information Systems , Washington University in St. Louis and University of Florida - Fisher School of Accounting
Date Posted: October 30, 2014
Working Paper Series
54 downloads

Incl. Electronic Paper Prospect Theory Predictions in the Field: Risk Seekers in Settings of Weak Accounting Controls
Forthcoming, Journal of Accounting Literature
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: October 29, 2014
Last Revised: December 06, 2014
Accepted Paper Series
79 downloads

Incl. Electronic Paper External Auditors’ Perceptions of and Willingness to Work in Outsourced and In-House Internal Audit Functions
Geoffrey D. Bartlett , Joleen Kremin , K. Kelli Saunders and David A. Wood
Drake University , Texas Tech University , University of South Carolina and Brigham Young University - School of Accountancy
Date Posted: October 28, 2014
Working Paper Series
49 downloads

Incl. Electronic Paper Assessing the Effects of Disclosing Management Compensation
Brandon Gipper
University of Chicago - Booth School of Business
Date Posted: October 25, 2014
Working Paper Series
82 downloads


 

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