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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,422
Full Text Papers: 393,787
Authors: 226,737
Papers Received in
  Last 12 months:
68,988

Paper Downloads:
To date: 65,953,402
Last 12 months: 11,186,475
Last 30 days: 1,057,634

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238,981
Total References: 8,480,523
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5,722,240
Papers with
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  Footnotes:
77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M40
870,515 Total downloads
Showing Papers 661 - 710 of 2,720
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Incl. Electronic Paper Employee Selection as a Control System
Journal of Accounting Research, Forthcoming, Harvard Business School Accounting & Management Unit Working Paper No. 11-021
Dennis Campbell
Harvard Business School
Date Posted: August 31, 2010
Last Revised: April 09, 2012
Accepted Paper Series
394 downloads

The Hole in the Doughnut - Accounting for Acquired Intangibles at Krispy Kreme
Issues in Accounting Education, Vol. 21, No. 3, 2006
Lori Holder-Webb and Mark J. Kohlbeck
Western New England University - Department of Accounting and Finance and Florida Atlantic University - School of Accounting
Date Posted: August 31, 2010
Accepted Paper Series

Incl. Electronic Paper Guidelines for the Preparation of Budgets in Not-for-Profit Organizations
Elli Malki
Financial-Tip
Date Posted: August 29, 2010
Working Paper Series
409 downloads

Incl. Electronic Paper Improving Auditors’ Fraud Judgments Using a Frequency Response Mode
Contemporary Accounting Research, Forthcoming
Natalia Kochetova-Kozloski , William F. Messier Jr. and Aasmund Eilifsen
Saint Mary’s University - Sobey School of Business , University of Nevada, Las Vegas - Department of Accounting and Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law
Date Posted: August 28, 2010
Accepted Paper Series
102 downloads

Incl. Electronic Paper Transfer Pricing in Cost Contribution Arrangements
Tomas Brabenec
University of Economics in Prague - Department of Finance and Business Valuation
Date Posted: August 28, 2010
Last Revised: January 30, 2012
Working Paper Series
100 downloads

Incl. Electronic Paper Struggling for the New Role for Business Controller
University of Tampere Department of Economics and Accounting Working Paper No. 1
Timo Hyvonen , Janne Järvinen and Jukka Pellinen
University of Turku - School of Economics , University of Oulu and University of Jyväskylä
Date Posted: August 27, 2010
Working Paper Series
155 downloads

The Occupational Safety and Health Scorecard – A Business Case Example for Strategic Management
Scandinavian Journal of Work, Environment & Health, Vol. 35, No. 6, pp. 403-413, November 2009
Birgit Koeper , Klaus Moeller and Gerard Zwetsloot
Government of the Federal Republic of Germany - Bundesanstalt für Arbeitsschutz und Arbeitsmedizin , University of St. Gallen and TNO Quality of Life - Work and Employment
Date Posted: August 26, 2010
Accepted Paper Series

Incl. Electronic Paper Using Role Plays to Understand and Manage Control System Benefits and Costs
Norman T. Sheehan
University of Saskatchewan - Edwards School of Business
Date Posted: August 23, 2010
Working Paper Series
67 downloads

Incl. Electronic Paper Advising and Monitoring CEOs: The Dual Role of Boards
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Tim Baldenius , Nahum D. Melumad and Xiaojing Meng
New York University (NYU) - Department of Accounting, Taxation & Business Law , Columbia Business School - Accounting, Business Law & Taxation and Columbia Business School
Date Posted: August 22, 2010
Working Paper Series
240 downloads

Partner Selection, Partner Behavior, and Business Network Performance – An Empirical Study on German Business Networks
Journal of Accounting & Organizational Change, Vol. 6, No. 1, pp. 27-51, 2010
Klaus Moeller
University of St. Gallen
Date Posted: August 22, 2010
Accepted Paper Series

Incl. Electronic Paper Performance Management Design in Business Networks
Klaus Moeller
University of St. Gallen
Date Posted: August 22, 2010
Working Paper Series
53 downloads

Incl. Electronic Paper The Impact of Risk and Monitoring on CEO Compensation
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Ana M. Albuquerque , George Papadakis and Peter D. Wysocki
Boston University School of Management , Boston University and University of Miami - School of Business Administration
Date Posted: August 22, 2010
Working Paper Series
225 downloads

Incl. Electronic Paper Interim Reporting and Accounting Quality
Ulf Schiller and Marcel de Vegt
University of Basel and affiliation not provided to SSRN
Date Posted: August 20, 2010
Working Paper Series
231 downloads

Incl. Electronic Paper Bluffing Contests: The Real Effects of Pre-Announcing Competitive Decisions
Carlos Corona and Lin Nan
Carnegie Mellon University and Purdue University
Date Posted: August 19, 2010
Last Revised: September 15, 2010
Working Paper Series
68 downloads

Incl. Electronic Paper Intangible and Financial Performance: Causes and Effects
Journal of Intellectual Capital, Vol. 10, No. 2, p. 224-245, 2009
Klaus Moeller
University of St. Gallen
Date Posted: August 19, 2010
Accepted Paper Series
152 downloads

Overhead Allocation Dilemma: How to Reconcile Homogeneity with Simplicity
Clement Thomas and Michel Gervais
University of Rennes 1 - CREM and Université de Rennes I - Center for Research in Economics and Management (CREM)
Date Posted: August 18, 2010
Working Paper Series

The Effect of Relative Performance Information on Performance and Effort Allocation in a Multi-Task Environment
Accounting Review, Forthcoming
R. Lynn Hannan , Gregory P. McPhee , Andrew H. Newman and Ivo Tafkov
Georgia State University - J. Mack Robinson College of Business , Georgia State University - J. Mack Robinson College of Business , University of Pittsburgh and Georgia State University
Date Posted: August 18, 2010
Last Revised: October 03, 2012
Accepted Paper Series

Incl. Electronic Paper The Effects of Attribute Evaluability and Evaluation Mode on Decisions Involving Nontraditional and Nonfinancial Accounting Information
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Hank C. Alewine and Dan N. Stone
University of Alabama in Huntsville - College of Business Administration and University of Kentucky - Von Allmen School of Accountancy
Date Posted: August 18, 2010
Last Revised: December 02, 2010
Working Paper Series
185 downloads

Incl. Electronic Paper The Link Between Perception of BSC Implementation and Corporate Strategy and its Impact on Performance
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Majidul Islam
Concordia University, Quebec - Department of Accountancy
Date Posted: August 18, 2010
Working Paper Series
421 downloads

Incl. Electronic Paper An Agency Theoretic Formulation of Organizational Control Theory
Rajiv D. Banker , Shaopeng Li and Jose M. Plehn-Dujowich
Temple University - Fox School of Business and Management , Temple University - Fox School of Business and Temple University - Fox School of Business
Date Posted: August 16, 2010
Working Paper Series
209 downloads

Incl. Electronic Paper Camden Yards Spices: An Instructional Case for Learning Activity-Based Costing
Daniel Jones
Assumption College
Date Posted: August 16, 2010
Last Revised: August 17, 2010
Working Paper Series
381 downloads

Incl. Electronic Paper Cost of Capital and Value Without Circularity for Constant Growth Perpetuities
Felipe Mejia-Pelaez and Ignacio Velez-Pareja
Internexa S.A. E.S.P. and Master Consultores
Date Posted: August 16, 2010
Last Revised: January 24, 2011
Working Paper Series
247 downloads

Incl. Electronic Paper Employees’ Pay-Performance Sensitivity and Firm Performance in the Uncertain and Competitive Environment: An Empirical Study of an Auto Dealership
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Joanna L.Y. Ho , Ling-Chu Lee and Anne Wu
University of California, Irvine - Accounting Area , National Pingtung Institute of Commerce and National Chengchi University (Taipei)
Date Posted: August 16, 2010
Working Paper Series
114 downloads

Incl. Electronic Paper Herding Cats at Maple Leaf Consulting
Ken Ogata and Gary Spraakman
York University and York University
Date Posted: August 16, 2010
Last Revised: August 18, 2010
Working Paper Series
49 downloads

Incl. Electronic Paper Jane Ashby Sinclair Art Museum
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Howard O. Rockness , Joanne W. Rockness , Charles L. Earney and Stacy J. Ankrum
University of North Carolina at Wilmington , University of North Carolina Wilmington , University of North Carolina at Wilmington and affiliation not provided to SSRN
Date Posted: August 16, 2010
Last Revised: December 18, 2010
Working Paper Series
98 downloads

Incl. Electronic Paper Opening the ‘Black Box’ of Efficiency Measurement – Input Allocation in Multi-Output Settings
Laurens Cherchye , Bram De Rock , Bart Dierynck , Filip Roodhooft and Jeroen Sabbe
KU Leuven , Université Libre de Bruxelles (ULB) - European Center for Advanced Research in Economics and Statistics (ECARES) , Tilburg University , Katholieke Universiteit Leuven and K.U. Leuven Campus Kortrijk - Subfaculty of Business and Economics
Date Posted: August 16, 2010
Working Paper Series
56 downloads

Incl. Electronic Paper Strategy, Incentive Design and Performance: Empirical Evidence
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Dipankar Ghosh , Joanna L.Y. Ho and Hiroshi Miya
University of Oklahoma , University of California, Irvine - Accounting Area and Kobe University
Date Posted: August 16, 2010
Last Revised: December 15, 2010
Working Paper Series
150 downloads

The Impact of the Corporate Balanced Scorecard on Corporate Control – A Research Note
Management Accounting Research, Vol. 21, pp. 265-277
Johnny Lind and Kalle Kraus
Stockholm School of Economics and Stockholm School of Economics
Date Posted: August 16, 2010
Last Revised: November 28, 2010
Accepted Paper Series

Incl. Electronic Paper Corporate Embeddedness and Control Choices
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Francesco Giacobbe and James Wakefield
University of Technology, Sydney (UTS) - School of Accounting and University of Technology, Sydney (UTS)
Date Posted: August 15, 2010
Working Paper Series
76 downloads

Incl. Electronic Paper Effects of Institutional Structures on Accounts Manipulation: An International Study
Julinda Nuri and Etumudon Ndidi Asien
Surrey Business School and American University in the Emirates
Date Posted: August 15, 2010
Last Revised: September 21, 2012
Working Paper Series
69 downloads

Student-Led and Teacher-Led Case Presentations: Empirical Evidence about Learning Styles in an Accounting Course
Accounting Education
Ralph W. Adler , Rosalind H. Whiting and Kate Wynn-Williams
University of Otago - Department of Accountancy , University of Otago and University of Otago - Department of Accountancy
Date Posted: August 15, 2010
Accepted Paper Series

The Influence of Business Case Studies on Learning Styles: An Empirical Investigation
Accounting Education: An international journal
Ralph W. Adler , Rosalind H. Whiting and Kate Wynn-Williams
University of Otago - Department of Accountancy , University of Otago and University of Otago - Department of Accountancy
Date Posted: August 15, 2010
Accepted Paper Series

Incl. Electronic Paper Effects on Strategy Development of Including Relative Performance Information in Incentive Scheme
Timothy Charles Miller , W. Timothy Mitchell and Sean A. Peffer
Xavier University - Department of Accountancy , Georgia State University and University of Kentucky - Gatton College of Business and Economics
Date Posted: August 14, 2010
Last Revised: April 10, 2012
Working Paper Series
126 downloads

Incl. Electronic Paper Internal Forecasts: An Experimental Exploration of how News Travels Up Organizational Charts
Ronald Cameron Cockrell , W. Timothy Mitchell and Jesse C. Robertson
University of North Texas - College of Business , Georgia State University and University of North Texas
Date Posted: August 14, 2010
Working Paper Series
37 downloads

Incl. Electronic Paper What’s Fair Depends on What I Start With: The Influence of an Outcome Decision Aid and Initial Economic Position on Cost Reporting Misrepresentation
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Timothy Charles Miller , Sean A. Peffer and Dan N. Stone
Xavier University - Department of Accountancy , University of Kentucky - Gatton College of Business and Economics and University of Kentucky - Von Allmen School of Accountancy
Date Posted: August 14, 2010
Working Paper Series
74 downloads

Incl. Electronic Paper Performance Management Analytics - The Next Extension in Managerial Accounting
Riccardo Silvi , Klaus Moeller and Marten Schlaefke
University of Bologna - Department of Management , University of St. Gallen and University of Goettingen - Faculty of Economic Science
Date Posted: August 12, 2010
Working Paper Series
563 downloads

Incl. Electronic Paper Calculation of Damages When Shareholders Sue Their Company
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 5, No. 1, pp. 21-25, 2010
Tom Valentine
University of Western Sydney
Date Posted: August 09, 2010
Accepted Paper Series
124 downloads

Incl. Electronic Paper Did FIN 48 Limit the Use of Tax Reserves as a Tool for Earnings Management?
Richard A. Cazier , Sonja O. Rego , Xiaoli (Shaolee) Tian and Ryan J. Wilson
Texas Christian University , Indiana University - Kelley School of Business , Ohio State University (OSU) - Fisher College of Business and University of Iowa - Henry B. Tippie College of Business
Date Posted: August 09, 2010
Last Revised: August 17, 2011
Working Paper Series
237 downloads

Incl. Electronic Paper Discussion of the Pre and Post-Tax Discount Rates and Cash Flows: A Technical Note
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 5, No. 1, pp. 16-20, 2010
Jan Jindra and Torben Voetmann
Ohio State University - Fisher College of Business and Finance Scholars Group
Date Posted: August 09, 2010
Accepted Paper Series
349 downloads

Incl. Electronic Paper How Do Auditors Weight Informal Contrary Advice? The Joint Influence of Advisor Social Bond and Advice Justifiability
Emory Public Law Research Paper No. 10-116, Emory Law and Economics Research Paper No. 10-75
Kathryn Kadous , Justin Leiby and Mark E. Peecher
Emory University - Goizueta Business School , University of Florida and University of Illinois College of Law
Date Posted: August 09, 2010
Last Revised: August 17, 2012
Working Paper Series
220 downloads

Incl. Electronic Paper On the Myth of Size Premiums in Corporate Valuation: Some Empirical Evidence from the German Stock Market
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 5, No. 1, pp. 2-15, 2010
Jorg Baetge , Hans-Jurgen Kirsch , Peter Koelen and Roland Schulz
affiliation not provided to SSRN , affiliation not provided to SSRN , affiliation not provided to SSRN and University of Muenster - Accounting Center
Date Posted: August 09, 2010
Accepted Paper Series
444 downloads

Incl. Electronic Paper Evaluating Implied Cost of Capital Estimates
Charles M.C. Lee , Eric C. So and Charles C. Y. Wang
Stanford University - Graduate School of Business , Massachusetts Institute of Technology (MIT) - Sloan School of Management and Harvard Business School
Date Posted: August 06, 2010
Last Revised: September 08, 2011
Working Paper Series
702 downloads

Capital Budgeting, Information Timing, and the Value of Abandonment Options
Management Accounting Research, Forthcoming
Thomas Pfeiffer and Georg Thomas Schneider
University of Vienna - Accounting and Control and University of Paderborn
Date Posted: August 05, 2010
Accepted Paper Series

Incl. Electronic Paper Inflation and the Constant Growth Model – Reconciling the Literature
Abacus, Forthcoming
Daniel Kiechle and Niklas Lampenius
University of Hohenheim and University of Hohenheim
Date Posted: August 04, 2010
Last Revised: January 12, 2012
Accepted Paper Series
167 downloads

Incl. Electronic Paper Do Misdirected Corporate Stock Repurchase Motives Lead to Poor Stock Repurchase Plan Results? National Semiconductor Case Study
M. A. Gumport
MG Holdings/SIP
Date Posted: August 03, 2010
Last Revised: August 04, 2010
Working Paper Series
64 downloads

Incl. Electronic Paper Analytical Solution to the Circularity Problem When Using Discounted Cash Flow Valuation (Solución Analítica al Problema de la Circularidad Usando Flujos de Caja Descontados) (Spanish)
Innovar, Vol. 21, No. 42 octubre-diciembre, 2011. (Próximo a aparecer en inglés).,
Felipe Mejia-Pelaez and Ignacio Velez-Pareja
Internexa S.A. E.S.P. and Master Consultores
Date Posted: August 01, 2010
Last Revised: December 23, 2011
Accepted Paper Series
270 downloads

Incl. Electronic Paper Cost of Equity and WACC for Perpetuities with Constant Growth
The Valuation Journal, Vol. 5, No. 2, pp. 89-121, 2010
Felipe Mejia-Pelaez and Ignacio Velez-Pareja
Internexa S.A. E.S.P. and Master Consultores
Date Posted: August 01, 2010
Last Revised: January 24, 2011
Accepted Paper Series
280 downloads

Incl. Electronic Paper Investors’ Reactions to Retractions and Corrections of Management Earnings Forecasts
Seet-Koh Tan and Lisa Koonce
Nanyang Technological University (NTU) - Division of Accounting and University of Texas
Date Posted: July 28, 2010
Last Revised: June 24, 2011
Working Paper Series
130 downloads

Incl. Electronic Paper Financial Reporting Opacity and Expected Crash Risk: Evidence from Implied Volatility Smirks
Contemporary Accounting Research, Forthcoming
Jeong-Bon Kim V and Liandong Zhang
City University of Hong Kong and City University of Hong Kong
Date Posted: July 27, 2010
Last Revised: May 18, 2013
Accepted Paper Series
250 downloads

Incl. Electronic Paper The Activity-Based Costing Method: Development and Applications
The IUP Journal of Accounting Research and Audit Practices, Vol. VIII, No. 1, p. 7-22
Grégory Wegmann
University of Burgundy - Faculty of Economics Business Administration
Date Posted: July 26, 2010
Accepted Paper Series
2040 downloads


 

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