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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,173
Full Text Papers: 393,564
Authors: 226,645
Papers Received in
  Last 12 months:
68,973

Paper Downloads:
To date: 65,885,359
Last 12 months: 11,172,224
Last 30 days: 1,065,087

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  References:
238,981
Total References: 8,480,523
Papers with Cites: 230,038
Total Citation
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5,722,240
Papers with
  Resolved
  Footnotes:
77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M4
5,289,095 Total downloads
Showing Papers 6,501 - 6,550 of 13,017
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Incl. Electronic Paper State-Sponsored College 529 Plans: The Influence of Tax and Non-Tax Factors on Investors' Choice

LeAnn Luna and Raquel Meyer Alexander
University of Tennessee, Knoxville - College of Business Administration - Center for Business and Economic Research and Washington and Lee University - Department of Accounting
Date Posted: February 08, 2005
Working Paper Series
130 downloads

Incl. Electronic Paper Student Transition - Critical Thinking and the Use of a Review Sheet
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Deborah Smiach Zakrzwski
University of Pittsburgh at Johnstown
Date Posted: April 06, 2004
Working Paper Series
130 downloads

Incl. Electronic Paper The Effect of Relative Performance Information Under Different Incentive Schemes on Performance in a Production Task
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Uday S. Murthy
University of South Florida - School of Accountancy
Date Posted: July 01, 2010
Working Paper Series
130 downloads

Incl. Electronic Paper The Ethics of Tax Evasion: Two Empirical Studies of Puerto Rican Opinion
Robert W. McGee and Silvia López Paláu
Fayetteville State University and University of Puerto Rico
Date Posted: February 22, 2007
Working Paper Series
130 downloads

Incl. Electronic Paper The Impact of Dual Class Structure on Earnings Management Activities
Vanthuan Nguyen and Li Xu
Fairleigh Dickinson University - Silberman College of Business and Washington State University
Date Posted: February 02, 2010
Working Paper Series
130 downloads

Incl. Electronic Paper The Statement of Cash Flows Using Financial Statement Equations
Business Education & Administration, Vol. 2, No. 1, pp. 15-26, 2010
Harold Fletcher and Thomas Ulrich
affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: June 30, 2011
Accepted Paper Series
130 downloads

Incl. Electronic Paper Triple-Bottom-Line Goals in a Management Control System: Experimental Effects on Commitment and Trust
AAA 2013 Management Accounting Section (MAS) Meeting Paper
Roger Stace
University of Colorado Denver
Date Posted: August 22, 2012
Working Paper Series
130 downloads

Incl. Electronic Paper A Note on, and a Tale About, Flexible Budgeting
Darden Case No. UVA-C-2156
Mark E. Haskins
University of Virginia (UVA) - Darden School of Business
Date Posted: June 09, 2009
Working Paper Series
129 downloads

Incl. Electronic Paper An Empirical Study of Tax Evasion Ethics in Hong Kong
Robert W. McGee and Y. Y. Butt
Fayetteville State University and affiliation not provided to SSRN
Date Posted: May 09, 2008
Working Paper Series
129 downloads

Incl. Electronic Paper Common Consolidated Corporate Tax Base: Effects of Formulary Apportionment on Corporate Group Entities
Matthias Petutschnig
Vienna University of Economics and Business Administration
Date Posted: May 26, 2010
Last Revised: May 31, 2010
Working Paper Series
129 downloads

Incl. Electronic Paper Corporate Governance from a Global Perspective
Shamsher Mohamad and Zulkarnain Muhamad Sori
University Putra Malaysia - Graduate School of Management and University Putra Malaysia - Department of Accounting and Finance
Date Posted: April 21, 2011
Working Paper Series
129 downloads

Incl. Electronic Paper Debt Covenants and Capital Structure: Evidence from an Exogenous Shock to Debt Capacity
Western Finance Association 2012 Annual Meeting
Moshe Cohen , Sharon P. Katz and Gil Sadka
Columbia Business School , Columbia Business School - Accounting, Business Law & Taxation and Columbia Business School - Accounting, Business Law & Taxation
Date Posted: August 31, 2011
Last Revised: July 12, 2012
Working Paper Series
129 downloads

Incl. Electronic Paper Executive Integrity, Audit Opinion, and Fraud in Chinese Listed Firms
Emerging Markets Review, Forthcoming
Jiandong Chen , Douglas Cumming , Wenxuan Hou and Edward Lee
Southwestern University of Finance and Economics , York University - Schulich School of Business , University of Edinburgh - Business School and University of Manchester - Manchester Business School
Date Posted: May 14, 2011
Last Revised: January 09, 2013
Accepted Paper Series
129 downloads

Incl. Electronic Paper Fair Value Accounting in Banking – Issues in Convergence to IFRS
Vighneswara Swamy and Sedidi Vijaya Lakshmi
IBS-Hyderabad and ICFAI Foundation for Higher Education (IFHE) - IBS, Hyderabad
Date Posted: August 29, 2012
Working Paper Series
129 downloads

Incl. Electronic Paper International Certification of Accountants in the CIS: A Case Study of Armenia
As published in Journal of Accounting, Ethics & Public Policy, Vol. 2, No. 1 (Winter 1999) 70-75
Robert W. McGee
Fayetteville State University
Date Posted: January 27, 2001
Accepted Paper Series
129 downloads

Incl. Electronic Paper Management Control of Business Service Outsourcing
Tom Groot , José Ramiro Montealegre and Frank H. Selto
VU University Amsterdam - Amsterdam Research Center in Accounting , University of Colorado, Boulder and University of Colorado at Boulder - Department of Accounting
Date Posted: January 18, 2010
Last Revised: January 05, 2013
Working Paper Series
129 downloads

Incl. Electronic Paper Market Valuation of Corporate CO₂ Emissions, Disclosure and Emissions Trading
Chika Saka and Tomoki Oshika
Kwansei Gakuin University and Waseda University
Date Posted: June 01, 2010
Last Revised: February 29, 2012
Working Paper Series
129 downloads

Incl. Electronic Paper Multinationals’ Accountability on Sustainability: The Evolution of Third-Party Assurance of Sustainability Reports
Journal of Business Ethics, 2012, 110(2), pp. 173-190
Paolo Perego and Ans Kolk
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and University of Amsterdam - University of Amsterdam Business School
Date Posted: May 20, 2012
Last Revised: January 01, 2013
Accepted Paper Series
129 downloads

Incl. Electronic Paper Regulation and Conservatism: An Examination of Asset Write-Downs in Chinese Market
Dandan Ai
affiliation not provided to SSRN
Date Posted: September 04, 2008
Working Paper Series
129 downloads

Incl. Electronic Paper Segment Reporting in the UK
Mark Aleksanyan and Jo Danbolt
University of Glasgow - Adam Smith Business School and University of Edinburgh Business School
Date Posted: November 28, 2012
Working Paper Series
129 downloads

Incl. Electronic Paper The 'Business Case for Sustainability' Concept: A Short Introduction
Centre for Sustainability Management (CSM), Leuphana Universität Lüneburg, ISBN 978-3-942638-22-7, 2012 ,
Stefan Schaltegger and Florian Lüdeke-Freund
Leuphana Universität Lüneburg and Leuphana University - Centre for Sustainability Management (CSM)
Date Posted: June 27, 2012
Last Revised: May 15, 2013
Working Paper Series
129 downloads

Incl. Electronic Paper The Value of Negotiating Cost-Based Transfer Prices
Anne Chwolka , Jan Thomas Martini and Dirk Simons
Otto-von_Guericke University of Magdeburg , Bielefeld University and University of Mannheim
Date Posted: November 07, 2008
Working Paper Series
129 downloads

Incl. Electronic Paper Why Has Matching Declined?
Anup Srivastava
Northwestern University - Kellogg School of Management
Date Posted: September 22, 2011
Working Paper Series
129 downloads

Incl. Electronic Paper Accounting Choice, Economic Environment and Employee Demographics
Abraham N. Fried , Harry Z. Davis and Paquita Y. Davis-Friday
Seton Hall University , CUNY Baruch College - Zicklin School of Business and CUNY-Baruch College
Date Posted: March 09, 2010
Last Revised: March 16, 2010
Working Paper Series
128 downloads

Incl. Electronic Paper Auditor Governance, Institutions and Analyst Forecast Properties: International Evidence
Arnt Verriest
Tilburg University
Date Posted: September 21, 2011
Last Revised: April 18, 2013
Working Paper Series
128 downloads

Incl. Electronic Paper Calculating Profit: A Historical Perspective on the Development of Capitalism
Accounting, Organizations and Society, Vol. 35, No. 2, pp. 205-221, February 2010
Steve Toms
University of Leeds - Leeds University Business School (LUBS)
Date Posted: November 21, 2010
Accepted Paper Series
128 downloads

Incl. Electronic Paper Earnings Management around UK Open Offers
Susanne Espenlaub , Abdullah Iqbal and Norman C. Strong
University of Manchester - Manchester Business School , University of Kent, Canterbury and University of Manchester - Manchester Business School
Date Posted: June 04, 2008
Working Paper Series
128 downloads

Incl. Electronic Paper Expected Earnings Growth, Stock Valuation and Investor Sentiment
Zhan Gao
Lancaster University
Date Posted: September 16, 2011
Last Revised: May 20, 2012
Working Paper Series
128 downloads

Incl. Electronic Paper Persistence in Growth Versus Market Expectations
Australian Journal of Management, Vol. 33, No. 1, June 2008
Jason Hall and Matthew Tochterman
University of Queensland - Business School and University of Queensland - Business School
Date Posted: January 22, 2007
Last Revised: March 19, 2009
Accepted Paper Series
128 downloads

Incl. Electronic Paper Privatisation and Corporate Governance in Emerging Economies: What Went Wrong with Aguas Argentinas S.A.?
AAA 2009 Management Accounting Section (MAS) Meeting Paper
Marcela Porporato and Peter Robbins
York University - Atkinson School of Administrative Studies and The Open University
Date Posted: August 02, 2008
Working Paper Series
128 downloads

Incl. Electronic Paper Segment Disclosure Under the Management Approach: The Impact of Proprietary Costs on Internal Reporting Decisions
Andreas Scholze and Georg Thomas Schneider
Universität Osnabrück and University of Paderborn
Date Posted: May 04, 2011
Last Revised: May 20, 2011
Working Paper Series
128 downloads

Incl. Electronic Paper Tax Evasion: Audit Probability and the Moderating Role of Goal Conflict
Diana Falsetta , Jennifer Kahle Schafer and George T. Tsakumis
University of Miami - Department of Accounting , Kennesaw State University - Michael J. Coles College of Business and University of Delaware - Alfred Lerner College of Business and Economics
Date Posted: February 01, 2010
Working Paper Series
128 downloads

Incl. Electronic Paper The Ethics of Tax Evasion: A Survey of Episcopal Seminarian Opinion
Robert W. McGee
Fayetteville State University
Date Posted: January 14, 2007
Working Paper Series
128 downloads

Incl. Electronic Paper Understanding the Biases in Analyst Forecasts
Thomas D. Dowdell Jr.
North Dakota State University
Date Posted: August 19, 2006
Working Paper Series
128 downloads

Incl. Electronic Paper Using Archival Data Sources to Conduct Nonprofit Accounting Research
Nancy Chun Feng , Qianhua Ling , Daniel Neely and Andrea Alston Roberts
Suffolk University , Marquette University , University of Wisconsin - Milwaukee and University of Virginia (UVA) - McIntire School of Commerce
Date Posted: September 22, 2011
Working Paper Series
128 downloads

Incl. Electronic Paper Accounting Conservatism in Japan: Time Series Analysis of the Asymmetric Timeliness of Earnings
Kazuyuki Suda and Tomomi Takada
Waseda University and Kobe University - Graduate School of Business Administration
Date Posted: November 30, 2011
Working Paper Series
127 downloads

Incl. Electronic Paper An Australian Public Sector Organisation's Transition to Extended Performance Reporting
Paper presented to the Ninth International Research Symposium on Public Management, Bocconi University, 6-8 April 2005, Milan, Italy
Christina Boedker , Suresh Cuganesan and James Guthrie
affiliation not provided to SSRN , Swinburne University of Technology and Macquarie University - Department of Accounting and Finance
Date Posted: March 17, 2009
Accepted Paper Series
127 downloads

Incl. Electronic Paper Group Identification and Decision Disclosure Effects on Costly Decisions to Reduce Group Risk
Ning Du , Marjorie K. Shelley and Hongmei Zhao
DePaul University - School of Accountancy and MIS , Texas A&M University - Department of Accounting and University of Illinois at Urbana-Champaign
Date Posted: April 27, 2006
Last Revised: August 12, 2008
Working Paper Series
127 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 Information Asymmetry in Management Accounting: A Conceptual Modeling of Resolution
Avik Sinha and Atul Mehta
Indian Institute of Management Indore and Indian Institute of Management Indore
Date Posted: December 04, 2012
Working Paper Series
127 downloads

Incl. Electronic Paper Isolating the Effect of Disclosure on Information Risk
Journal of Accounting and Economics, Forthcoming
Vicki Wei Tang
Georgetown University - Robert Emmett McDonough School of Business
Date Posted: September 03, 2009
Last Revised: February 22, 2012
Accepted Paper Series
127 downloads

Incl. Electronic Paper Misrepresentation of Financial Statements: An Accounting Fraud Case from Turkey
Cenap Ilter
Grant MacEwan University
Date Posted: December 09, 2012
Working Paper Series
127 downloads

Incl. Electronic Paper Nonprofit Boards: Size, Performance, and Managerial Incentives
Journal of Accounting & Economics (JAE), Forthcoming
Rajesh K. Aggarwal , Mark E. Evans and Dhananjay Nanda
University of Minnesota - Twin Cities - Carlson School of Management , Indiana University Bloomington - Kelley School of Business and University of Miami - School of Business Administration
Date Posted: October 10, 2011
Accepted Paper Series
127 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
127 downloads

Incl. Electronic Paper SFAS 123R and the CEO Contracting Use of Relative Performance Evaluation
Dirk E. Black
Duke University - Fuqua School of Business
Date Posted: January 30, 2012
Last Revised: December 14, 2012
Working Paper Series
127 downloads

Incl. Electronic Paper Teaching, Research and Service: Experience and Opinions of Accounting Spanish Academics
UPF Economics and Business Working Paper No. 536
Ester Oliveras
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences
Date Posted: June 29, 2001
Working Paper Series
127 downloads

Incl. Electronic Paper The Accrual Anomaly in Australia: A Closer Look at Trading Strategy Returns
Stephen L. Taylor and Leon Wong
University of Technology, Sydney (UTS) - School of Accounting and University of New South Wales (UNSW) - School of Accounting
Date Posted: July 07, 2010
Working Paper Series
127 downloads

Incl. Electronic Paper The Distorion of Expense Ratios in Australian Investment Funds
MGSM Working Paper No. 2005-35
Nigel Finch
The University of Sydney Business School
Date Posted: December 05, 2005
Working Paper Series
127 downloads

Incl. Electronic Paper The Impact of Adopting IASs on the Jordanian Environment: The Perspective of Accountants, Auditors and Academicians 'An Exploratory Study'
International Conference on Business Globalization: Challenges and Opportunities in the 21st Centry
Dr. Malek Alsharairi and Riyadh Jasim Al-Abdullah
German Jordanian University (GJU) and affiliation not provided to SSRN
Date Posted: November 19, 2008
Working Paper Series
127 downloads

Incl. Electronic Paper The Liability-Offset Theory of Peracchi
Tax Lawyer, Vol. 64, 2011, Brooklyn Law School, Legal Studies Paper No. 199
Bradley T. Borden and Douglas L. Longhofer
Brooklyn Law School and Martin, Pringle
Date Posted: August 04, 2010
Last Revised: September 22, 2010
Accepted Paper Series
127 downloads


 

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