Social Science Research Network
QuickSearch SSRN eLibrary

Search Within Results




Feedback to SSRN

SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 623,898
Full Text Papers: 519,969
Authors: 287,903
Papers Received in
  Last 12 months:
62,656

Paper Downloads:
To date: 89,336,635
Last 12 months: 11,716,999
Last 30 days: 827,930

CiteReader:  What's this?
Papers with
  Resolved
  References:
292,904
Total References: 9,075,589
Papers with Cites: 247,416
Total Citation
  Links:
5,879,321
Papers with
  Resolved
  Footnotes:
94,282
Total Footnotes: 9,170,091


SSRN eLibrary Search Results
JEL Code: M40
1,103,044 Total downloads
Showing Papers 641 - 690 of 3,340
Sort By
1 2 3 4 ... 67 | Next >
   


Incl. Electronic Paper Financial Reports Based Proxies for Bargaining Power of Buyers and Sellers
2015 Academy of Management Annual Meeting, Vancouver, Canada, August 2015
Clark Hampton and Theophanis C. Stratopoulos
University of Waterloo and University of Waterloo - School of Accounting and Finance
Date Posted: August 27, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Regulations, Institutions and Income Smoothing by Managing Technical Reserves: International Evidence from the Insurance Industry
Omega, The International Journal of Management Science, Forthcoming, Bank of Finland Research Discussion Paper 15/2015
Chrysovalantis Gaganis , Iftekhar Hasan and Fotios Pasiouras
University of Crete - Faculty of Social Sciences - Department of Economics , Fordham University - Gabelli School of Business and University of Surrey - Surrey Business School
Date Posted: August 23, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper The Effects of Knowledge Sharing on Helping Behavior: Implications for Reward System Design
Katlijn Haesebrouck , Alexandra G. H. L. Van den Abbeele and Michael G. Williamson
KU Leuven - Faculty of Business and Economics (FEB) , Katholieke Universiteit Leuven (K.U.Leuven) and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: August 22, 2015
Working Paper Series
13 downloads

Incl. Electronic Paper Pay Me Now (and Later): Bonus Boosts Before Pension Freezes and Executive Departures
Netspar Discussion Paper No. 12/2014-096
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: August 22, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Evidence for the Existence of Downward Real Earnings Management
Journal of Auditing, Accounting and Finance, Forthcoming, Bank of Finland Research Discussion Paper No. 13/2015
Bill Francis , Iftekhar Hasan and Lingxiang Li
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology , Fordham University - Gabelli School of Business and SUNY at Old Westbury - School of Business
Date Posted: August 21, 2015
Accepted Paper Series
13 downloads

Incl. Electronic Paper Managerial Equity Holdings and Income Smoothing Incentives
Qing (Sydney) Shu and Wayne B. Thomas
University of Oklahoma - School of Accounting and University of Oklahoma - Michael F. Price College of Business
Date Posted: August 20, 2015
Working Paper Series
17 downloads

Incl. Electronic Paper The Lemons Problem in Markets for Strategy
Mary J. Benner and Todd Zenger
University of Minnesota - Twin Cities - Carlson School of Management and University of Utah
Date Posted: August 20, 2015
Working Paper Series
15 downloads

Incl. Electronic Paper Stock Price Response to New CEO Earnings News
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: August 20, 2015
Last Revised: August 28, 2015
Working Paper Series
13 downloads

Incl. Electronic Paper Flexibility on Multiple Dimensions: A Typology of Beyond Budgeting Practices
Winnie O'Grady and Chris Akroyd
University of Auckland - Business School and Oregon State University
Date Posted: August 18, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper The Association between Viability Related Factors and Control Package Choices in the Context of Foreign Subsidiaries
Zoltan Matolcsy and James Wakefield
University of Technology, Sydney and University of Technology Sydney (UTS)
Date Posted: August 17, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper Financial Reporting Quality and Peer Group Composition
Bart Dierynck and Arnt Verriest
Tilburg University and EDHEC Business School
Date Posted: August 17, 2015
Working Paper Series
27 downloads

Incl. Electronic Paper Audit Firm Rotation and Audit Quality in the Nigerian-Banking Sector
Omoye, A. S., & Aronmwan, E. J. (2013). Audit Firm Rotation and Audit Quality in the Nigerian Banking Sector. Benin Journal of Social Sciences, 21(2), 34-43
Alade Sule Omoye and Edosa Joshua Aronmwan
University of Benin - Department of Accounting and University of Benin - Department of Accounting
Date Posted: August 12, 2015
Accepted Paper Series
7 downloads

Incl. Electronic Paper Auditee Characteristics and Audit Fees: An Analysis of Nigerian Quoted Companies
Aronmwan, E. J., & Okafor, C. A. (2015). Auditee characteristics and audit fees: An analysis of Nigerian quoted companies. Journal of Social and Management Sciences, 10(2), 68-79
Edosa Joshua Aronmwan and Chinwuba Okafor
University of Benin - Department of Accounting and University of Benin - Department of Accounting
Date Posted: August 12, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper Impact of Risk: An Alternative Credit Risk Measure Based on Expected Credit Losses for Business Steering and Model Backtesting
IFRS 9 Key Issues and Impacts, Whitepaper published by Risk Dynamics SPRL, Brussels, Belgium, June 2015, pp 10-11.
Wolfgang Reitgruber
UniCredit S.p.A.
Date Posted: August 11, 2015
Accepted Paper Series
16 downloads

Incl. Electronic Paper Methodological Thoughts on Expected Loss Estimation for IFRS 9 Impairment: Hidden Reserves, Cyclical Loss Predictions and LGD Backtesting
Forthcoming in Credit Technology by Serasa Experian, No 92, Sept 2015 (in English and Portuguese with local market additions by Carlos Antonio Campos Nogueira)
Wolfgang Reitgruber
UniCredit S.p.A.
Date Posted: August 11, 2015
Accepted Paper Series
27 downloads

Incl. Electronic Paper Can Users Perceive Minimally Material Weekly Patterns and Anomalies in Embedded Income Statement Sparklines?
Amy M. Masnick and Daniel Tinkelman
Hofstra University and Hofstra University - Frank G. Zarb School of Business
Date Posted: August 09, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Management Sales Forecasts and Firm Market Power
Andrew Acito , David Folsom and Rong Zhao
Michigan State University , Lehigh University and University of Calgary
Date Posted: August 09, 2015
Working Paper Series
23 downloads

Incl. Electronic Paper Conditional Persistence of Earnings Components and Accounting Anomalies
Journal of Business, Finance & Accounting, Forthcoming
Eli Amir , Itay Kama and Shai Levi
Tel Aviv University , Tel Aviv University - The Leon Recanati Graduate School of Business Administration and Tel Aviv University
Date Posted: August 07, 2015
Accepted Paper Series
41 downloads

Incl. Electronic Paper Public Accounting and the Myth of the Public Interest
Journal of Accounting, Ethics and Public Policy, Vol. 16, No. 2, 2015
Wm. Dennis Huber
Capella University
Date Posted: August 07, 2015
Accepted Paper Series
86 downloads

Incl. Electronic Paper Leading Indicator Variables and Managerial Incentives in a Dynamic Agency Setting
Qintao Fan and Wei Li
University of Illinois, College of Business and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: August 05, 2015
Last Revised: August 18, 2015
Working Paper Series
26 downloads

Alternative Information Sources and Information Asymmetry Reduction: Evidence from Small Business Debt
Journal of Accounting & Economics (JAE), Vol. 59, No. 2-3, 2015
Gavin Cassar , Christopher D. Ittner and Ken Cavalluzzo
INSEAD , University of Pennsylvania - Accounting Department and Wisconsin Capital Management
Date Posted: August 02, 2015
Accepted Paper Series

Incl. Electronic Paper Costly Control: An Examination of the Tradeoff between Control Investments and Residual Risk in Interfirm Transactions
Shannon W. Anderson , Henri C. Dekker and Alexandra G. H. L. Van den Abbeele
University of California, Davis - Graduate School of Management , VU University Amsterdam - Department of Accounting and Katholieke Universiteit Leuven (K.U.Leuven)
Date Posted: August 02, 2015
Working Paper Series
21 downloads

Incl. Electronic Paper Analysis of the Residual Income Valuation and Abnormal Earnings Growth Models: A Practical Approach Using Analysts’ Forecasts
Revista de Contabilidade e Controladoria, v. 4, n.1, 2012
Jose Elias Feres de Almeida , Gerlando Augusto Sampaio Franco de Lima , Iran Siqueira Lima and José Roberto Securato
Federal University of Espirito Santo (UFES) , University of São Paulo , University of Sao Paulo (USP) and University of Sao Paulo (USP)
Date Posted: July 31, 2015
Accepted Paper Series
15 downloads

Testing the Transparency Implications of Mandatory IFRS Adoption: The Spread/Maturity Relation of Credit Default Swaps
Management Science, Forthcoming
Gauri Bhat , Jeffrey L. Callen and Dan Segal
Southern Methodist University (SMU) , University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Date Posted: July 30, 2015
Accepted Paper Series

Incl. Electronic Paper Using Sales Revenue as a Performance Measure
Rong Huang , Carol A. Marquardt and Bo Zhang
City University of New York (CUNY) - Stan Ross Department of Accountancy , City University of New York (CUNY) – Baruch College and School of Business, Renmin University of China
Date Posted: July 29, 2015
Working Paper Series
69 downloads

Incl. Electronic Paper Private Equity Net Asset Values and Future Cash Flows
Tim Jenkinson , Wayne R. Landsman , Brian Rountree and Kazbi Z. Soonawalla
University of Oxford - Said Business School , University of North Carolina Kenan-Flagler Business School , Rice University - Jesse H. Jones Graduate School of Business and University of Oxford - Said Business School
Date Posted: July 29, 2015
Working Paper Series
52 downloads

Incl. Electronic Paper Expected Loss and Impact of Risk: Backtesting Parameter-Based Expected Loss in a Basel II Framework
Journal of Risk Model Validation 7(3), 59-84, Fall 2013, Incisive Media
Wolfgang Reitgruber
UniCredit S.p.A.
Date Posted: July 29, 2015
Last Revised: August 13, 2015
Accepted Paper Series
29 downloads

Professors on the Board: Do They Contribute to Society Outside the Classroom?
Journal of Business Ethics, Forthcoming
Charles H. Cho , Jay Heon Jung , Byungjin Kwak , Jaywon Lee and Choong-Yuel Yoo
ESSEC Business School , Korea Advanced Institute of Science and Technology (KAIST) - College of Business , KAIST-Graduate School of Finance , Korea Advanced Institute of Science and Technology (KAIST) and Korea Advanced Institute of Science and Technology (KAIST) - College of Business
Date Posted: July 28, 2015
Accepted Paper Series

Framing the Magdalen: Sentimental Narratives and Impression Management in Charity Annual Reporting
Accounting and Business Research, Forthcoming
Lisa Evans and Jacqueline Pierpoint
University of Stirling - Department of Accounting and Finance and University of Stirling - Department of Accounting and Finance
Date Posted: July 28, 2015
Accepted Paper Series

Incl. Electronic Paper The Consolidation Trap: Empirical Evidence from Differences in Earnings Management Incentives and Practices in Brazil
Advances in Scientific and Applied Accounting. São Paulo, v.6, n.2, p. 137-155, 2013,
Jose Elias Feres de Almeida , Guillermo Oscar Braunbeck , Fernanda Furuta and Nelson Carvalho
Federal University of Espirito Santo (UFES) , University of São Paulo , Insper Institute of Education and Research and University of Sao Paulo (USP)
Date Posted: July 27, 2015
Accepted Paper Series
11 downloads

Incl. Electronic Paper Is It a Home Run? Measuring Relative Citation Rates in Accounting Research
Patricia M. Dechow , Richard G. Sloan and Jean Zeng
University of California, Berkeley - Haas School of Business , University of California at Berkeley - Haas School of Business and University of California, Berkeley - Haas School of Business
Date Posted: July 26, 2015
Last Revised: August 12, 2015
Working Paper Series
121 downloads

Incl. Electronic Paper The Effect of Audit Regulation on Small Audit Firm Mergers and Audit Quality
Brant E. Christensen , Kecia Williams Smith and Dechun Wang
University of Missouri-Columbia , Texas A&M University and Texas A&M University
Date Posted: July 26, 2015
Working Paper Series
51 downloads

Incl. Electronic Paper Attention Effects in a High-Frequency World
Bidisha Chakrabarty , Pamela C. Moulton and Xu (Frank) Wang
Saint Louis University - John Cook School of Business , Cornell University and Saint Louis University
Date Posted: July 25, 2015
Working Paper Series
92 downloads

Incl. Electronic Paper Bias and the Commitment to Disclosure
Forthcoming in Management Science
Mirko Stanislav Heinle and Robert E. Verrecchia
University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Date Posted: July 24, 2015
Accepted Paper Series
38 downloads

Incl. Electronic Paper A Theory of Risk Disclosure
Mirko Stanislav Heinle and Kevin Smith
University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Date Posted: July 24, 2015
Working Paper Series
149 downloads

Incl. Electronic Paper Taste, Information, and Asset Prices: Implications for the Valuation of CSR
Henry L. Friedman and Mirko Stanislav Heinle
University of California, Los Angeles (UCLA) - Accounting Area and University of Pennsylvania - Accounting Department
Date Posted: July 24, 2015
Working Paper Series
41 downloads

Incl. Electronic Paper Discretionary Disclosures of Goodwill Slack: Determinants and Consequences
Nicole Thorne Jenkins , Mikhail Pevzner and Suning Zhang
University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics , University of Baltimore - Merrick School of Business and George Mason University
Date Posted: July 21, 2015
Working Paper Series
35 downloads

Incl. Electronic Paper Misclassifying Core Expenses as Special Items: Cost of Goods Sold or Selling, General, and Administrative Expenses?
Contemporary Accounting Research, Forthcoming
Yun Fan and Xiaotao Kelvin Liu
University of Houston - C. T. Bauer College of Business and Northeastern University - Accounting Group
Date Posted: July 20, 2015
Accepted Paper Series
53 downloads

Incl. Electronic Paper Product Market Peers and Relative Performance Evaluation
Simon Business School Working Paper No. FR 15-25
Sudarshan Jayaraman , Todd T. Milbourn and Hojun Seo
University of Rochester - Simon Business School , Washington University in Saint Louis - Olin Business School and Washington University in Saint Louis - John M. Olin Business School
Date Posted: July 19, 2015
Working Paper Series
64 downloads

Incl. Electronic Paper The Moderating Effect of Relative Performance Evaluation on the Risk Incentive Properties of Executives' Equity Portfolios
Journal of Accounting Research, Forthcoming
Hyungshin Park and Dimitris Vrettos
Southern Methodist University - Cox School of Business and Southern Methodist University - Cox School of Business
Date Posted: July 17, 2015
Accepted Paper Series
56 downloads

Incl. Fee Electronic Paper Employment and Wage Insurance within Firms: Worldwide Evidence
CEPR Discussion Paper No. DP10711
Andrew Ellul , Marco Pagano and Fabiano Schivardi
Indiana University - Kelley School of Business - Department of Finance , University of Naples Federico II - Department of Economics and Statistics and Bocconi University - Department of Finance
Date Posted: July 13, 2015
Working Paper Series

Incl. Electronic Paper The Economic Consequences of Accounting Standards: Evidence from Risk-Taking in Pension Plans
Divya Anantharaman and Elizabeth Chuk
Rutgers, The State University of New Jersey - Accounting & Information Systems and University of Southern California
Date Posted: July 12, 2015
Working Paper Series
44 downloads

Incl. Electronic Paper Non-GAAP Earnings Disclosures and IFRS
Lance Malone , Ann Tarca and Marvin Wee
Commonwealth Bank of Australia , University of Western Australia and The University of Western Australia
Date Posted: July 06, 2015
Working Paper Series
31 downloads

Incl. Electronic Paper CEO Inside Debt and Earnings Management
Journal of Accounting, Auditing and Finance, Forthcoming
Sandip Dhole , Hariom Manchiraju and Inho Suk
University of Melbourne - Department of Accounting and Business Information Systems , Indian School of Business (ISB), Hyderabad and State University of New York (SUNY) at Buffalo - School of Management
Date Posted: July 02, 2015
Accepted Paper Series
70 downloads

Incl. Electronic Paper Internal Auditing - The Changing Perspective in Indian Companies
Management Accountant, Forthcoming
Kimi Thareja
The Institute of Cost Accountants of India
Date Posted: July 02, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper Management Accounting - Research Agenda for the Next Decade
Management Accountant, 50 (1), 99-102, January 2015
Asish K. Bhattacharyya
Indian Institute of Corporate Affairs
Date Posted: July 02, 2015
Last Revised: July 25, 2015
Accepted Paper Series
34 downloads

Incl. Electronic Paper The Denial of IRS Access to Its Adversary's Playbook
South Dakota Law Review, Vol. 60, 232, 2015
Allen D. Madison
University of South Dakota Law School
Date Posted: June 27, 2015
Last Revised: August 07, 2015
Accepted Paper Series
67 downloads

Incl. Electronic Paper Clarity Begins at Home: Internal Information Asymmetry and External Communication Quality
Chen Chen , Xiumin Martin , Sugata Roychowdhury and Xin Wang
Monash University , Washington University in Saint Louis - Olin School of Business , Boston College and University of Hong Kong - School of Business
Date Posted: June 24, 2015
Working Paper Series
61 downloads

Incl. Electronic Paper Corte Constitucional de Colombia, Tan incorruptible como debería ser? (Constitutional Court of Colombia: As Incorruptible As It Should Be?)
Kelly Gisseth Murillo and Brayan Yamith Jimenez
National University of Colombia and National University of Colombia
Date Posted: June 20, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Can Gown Help Town? Exploring the 'Gap' between Accounting Practice and Academia and Providing a Theory for Why it Exists
Rebecca Bloch , Gary Kleinman and Amanda N. Peterson
Fairfield University - Charles F. Dolan School of Business , Montclair State University and East Carolina University
Date Posted: June 20, 2015
Working Paper Series
13 downloads


 

1 2 3 4 ... 67 | Next >
   


 

© 2015 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo5 in 5.141 seconds