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SSRN eLibrary Statistics:

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Abstracts: 484,056
Full Text Papers: 393,459
Authors: 226,593
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  Last 12 months:
68,998

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To date: 65,863,139
Last 12 months: 11,179,664
Last 30 days: 1,087,336

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Total References: 8,463,775
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  Footnotes:
77,375
Total Footnotes: 8,499,290


SSRN eLibrary Search Results
JEL Code: M4
5,287,608 Total downloads
Showing Papers 6,651 - 6,700 of 13,018
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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
122 downloads

Incl. Electronic Paper The Effects of Corporate Governance on Information Disclosure, Timeliness and Market Participants’ Expectations
Wendy Beekes , Philip R. Brown , Germaine Chin and Qiyu Zhang
Lancaster University - Department of Accounting and Finance , University of Western Australia - Department of Accounting and Finance , University of Western Australia - Faculty of Economics & Commerce and Lancaster University Management School
Date Posted: August 02, 2012
Working Paper Series
122 downloads

Incl. Electronic Paper The Influence of Control Mechanisms and Uncertainty on Partner Selection and Cooperation
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Stijn Masschelein
University of Western Australia
Date Posted: August 16, 2010
Last Revised: June 20, 2012
Working Paper Series
122 downloads

Incl. Electronic Paper The Influence of Performance and Reporting Goals on Managers' Choice of Reporting Complexity in Disclosures
Kristina M. Rennekamp
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: August 27, 2012
Last Revised: February 14, 2013
Working Paper Series
122 downloads

Incl. Electronic Paper Analysts' Compensation Contracts and Information Revelation
Hiroshi Osano
Kyoto University - Institute of Economic Research
Date Posted: November 26, 2003
Working Paper Series
121 downloads

Incl. Electronic Paper Corporate Governance Reform: Does It Matter?
L. A. Sahlan
Kuala Lumpur Infrastructure University College - School of Business Infrastructure
Date Posted: July 06, 2010
Working Paper Series
121 downloads

Incl. Electronic Paper Cost Efficient Product Design for Sustainable Competitive Power
International Journal of Humanities and Social Science, Vol. 1, No. 12, September 2011
Rifat Yilmaz
Bilecik University
Date Posted: August 30, 2011
Accepted Paper Series
121 downloads

Incl. Electronic Paper Do Dynamic Provisions Reduce Income Smoothing Using Loan Loss Provisions?
Banco de Espana Working Paper No. 1118
Daniel Perez , Vicente Salas-Fumás and Jesus Saurina Salas
Banco de Espana , University of Zaragoza - Department of Business Administration and Organization and Bank of Spain
Date Posted: September 14, 2011
Working Paper Series
121 downloads

Incl. Electronic Paper Exploring the Effects of Inflation on Financial Statements Through Ratio Analysis
Cenap Ilter
Grant MacEwan University
Date Posted: December 08, 2012
Working Paper Series
121 downloads

Incl. Electronic Paper Financial Analysis about Pacific Energy Company S.A.E.S.P (In Spanish)
José Mola-Ávila
Universidad Tecnológica de Bolivar
Date Posted: April 21, 2010
Working Paper Series
121 downloads

Incl. Electronic Paper Forecasting Tools and Forecasting Financial Statements (Herramientas de Proyecciones y Proyecciones de los Estados Financieros) (Spanish)
Ignacio Velez-Pareja and Miguel Ricardo Davila
Master Consultores and affiliation not provided to SSRN
Date Posted: February 16, 2011
Working Paper Series
121 downloads

Incl. Electronic Paper Impact of an Ethics Presentation Used in America and Adapted for Italy: A Teaching Note
Accounting Education, Vol. 18, 2009
Gheula Canarutto , Katherine Taken Smith and Murphy Smith
Bocconi University , Murray State University - College of Business and Murray State University - College of Business
Date Posted: September 23, 2008
Last Revised: October 02, 2008
Accepted Paper Series
121 downloads

Incl. Electronic Paper Investors' Response to Revelations of Prior Uncorrected Misstatements
Thomas C. Omer , Marjorie K. Shelley and Anne Thompson
Texas A&M University (TAMU) - Department of Accounting , Texas A&M University - Department of Accounting and University of Illinois at Urbana-Champaign
Date Posted: May 21, 2011
Last Revised: June 24, 2012
Working Paper Series
121 downloads

Incl. Electronic Paper Is More Information Better? Deregulation of Voluntary Disclosure Prior to Seasoned Equity Offerings
Sarah Clinton , Joshua T. White and Tracie Woidtke
University of Tennessee, Knoxville - College of Business Administration , U.S. Securities and Exchange Commission and University of Tennessee, Knoxville - College of Business Administration
Date Posted: December 18, 2011
Last Revised: November 20, 2012
Working Paper Series
121 downloads

Incl. Electronic Paper Issues and Challenges of Shari’ah Audit in Islamic Financial Institutions: A Contemporary View
Proceedings of 3rd International Conference on Business and Economics Research, 2012
Hisham Yaacob
University of Brunei Darussalam
Date Posted: November 14, 2012
Working Paper Series
121 downloads

Incl. Electronic Paper IT Innovation Persistence and Financial Performance
(CAAA) 2008 Annual Conference Paper
Jee-Hae Lim and Theophanis C. Stratopoulos
University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Date Posted: January 15, 2008
Working Paper Series
121 downloads

Incl. Electronic Paper Proprietary Costs and the Disclosure of Information About Customers
Journal of Accounting Research, Forthcoming
Jesse A. Ellis , C. Edward Fee and Shawn E. Thomas
University of Alabama , Michigan State University - Department of Finance and University of Pittsburgh - Finance Group
Date Posted: January 27, 2012
Accepted Paper Series
121 downloads

Incl. Electronic Paper The Accounting for 'Rational Management' and Financial Management in New Zealand Education Sector
Presented at 7th International Research Symposium in Public Management, Hong Kong, April 2-4, 2003
Stuart Tooley and James Guthrie
Queensland University of Technology - School of Accountancy and Macquarie University - Department of Accounting and Finance
Date Posted: March 19, 2009
Working Paper Series
121 downloads

Incl. Electronic Paper The Impact of the 1986 Tax Reform Act on Income Shifting from Corporate to Shareholder Tax Bases: Evidence from the Motor Carrier Industry
Bin Ke and Charles R. Enis
Nanyang Technological University and Pennsylvania State University - Mary Jean and Frank P. Smeal College of Business Administration
Date Posted: September 16, 2002
Working Paper Series
121 downloads

Incl. Electronic Paper An Ex Post Examination of Auditor Resignations
Anthony H. Catanach Jr., James H. Irving , Susan Perry Williams and Paul L. Walker
Villanova University - School of Business , Clemson University , University of Virginia (UVA) - McIntire School of Commerce and University of Virginia
Date Posted: December 04, 2010
Last Revised: January 09, 2012
Working Paper Series
120 downloads

Incl. Electronic Paper Appropriately Determining Shareholders Earnings in Light of Equity-based Compensation (e.g. Employee Stock Options): The SSEq Solution
Joel Jameson
affiliation not provided to SSRN
Date Posted: November 18, 2004
Working Paper Series
120 downloads

Incl. Electronic Paper Are Analysts Whose Forecast Revisions Correlate Less with Prior Stock Price Changes Better Information Producers and Monitors?
AFA 2012 Chicago Meetings Paper
Chuan-Yang Hwang , Yuan Li and Yen H. Tong
Nanyang Technological University (NTU) , Deakin University and Nanyang Technological University (NTU) - Nanyang Business School
Date Posted: March 15, 2011
Last Revised: October 04, 2011
Working Paper Series
120 downloads

Incl. Electronic Paper CPA’s Duties Toward Fraud Detection and Reporting: Taiwan Regulations
Global Journal of Business Research, Vol. 5, No. 3, pp. 41-54, 2011
Chih-shun Hsu
Tamkang University
Date Posted: June 29, 2011
Accepted Paper Series
120 downloads

Incl. Electronic Paper Does Auditor Industry Specialization Matter? Evidence from the Bond Market
The Icfai University Journal of Audit Practice, July 2008
Ali R. Almutairi
Kuwait University
Date Posted: September 12, 2007
Last Revised: February 19, 2013
Working Paper Series
120 downloads

Incl. Electronic Paper Financial Fiascos: 'The Short-Memory Syndrome?'
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
120 downloads

Incl. Electronic Paper IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice
European Accounting Review, Forthcoming
Erlend Kvaal and Christopher William Nobes
BI Norwegian Business School and University of London - Royal Holloway College
Date Posted: August 07, 2011
Accepted Paper Series
120 downloads

Incl. Electronic Paper Issues Relating to Fee Disclosure in Australian Investment and Superannuation Funds
MGSM Working Paper No. 2005-34
Nigel Finch
The University of Sydney Business School
Date Posted: December 05, 2005
Working Paper Series
120 downloads

Incl. Electronic Paper Managerial Ability and Informed Insider Trading
Gabby Wang
Kelley School of Business, Indiana University
Date Posted: January 27, 2013
Working Paper Series
120 downloads

Incl. Electronic Paper Price of Publicity
AFA 2013 San Diego Meetings Paper
Umit G. Gurun
University of Texas at Dallas - Naveen Jindal School of Management
Date Posted: March 17, 2012
Last Revised: November 29, 2012
Working Paper Series
120 downloads

Incl. Electronic Paper Private Partnership of Solid Waste Management in the Palestinian Municipalities
Nidal Rashid Sabri , Dima Walid Hanyia and Rania Yaser Jaber
Birzeit University , Birzeit University - College of Economics and Birzeit University - Faculty of Commerce and Economics
Date Posted: April 22, 2012
Working Paper Series
120 downloads

Incl. Electronic Paper Reported Earnings and Analyst Forecasts as Competing Sources of Information: A New Approach
Heather M. Anderson , H. Chan , Robert W. Faff and Yew Kee Ho
Monash University - Department of Economics , University of Melbourne - Department of Finance , University of Queensland and National University of Singapore (NUS) - Department of Accounting
Date Posted: March 04, 2009
Working Paper Series
120 downloads

Incl. Electronic Paper SEC Enforcement: Does Forthright Disclosure and Cooperation Really Matter?
Journal of Accounting and Economics, Forthcoming
Rebecca Files
University of Texas at Dallas
Date Posted: July 22, 2011
Accepted Paper Series
120 downloads

Incl. Electronic Paper The Ethics of Tax Evasion: A Comparative Study of Guangzhou (Southern China) and Macau Opinion
Robert W. McGee and Carlos Noronha
Fayetteville State University and University of Macau
Date Posted: September 21, 2007
Working Paper Series
120 downloads

Incl. Electronic Paper The Insurance Effect of Auditing in a Regulated and Low Litigation Risk Market: An Empirical Analysis of Big 4 Clients in China
Feng Liu , Xijia Su and Mingahai Wei
Sun Yat Sen University , City University of Hong Kong (CityUHK) - Department of Accountancy and Sun Yat Sen University
Date Posted: January 04, 2010
Working Paper Series
120 downloads

Incl. Electronic Paper A Case of Academic Misconduct: Does Self-Interest Rule?
CAAA Annual Conference 2010
Joanne C. Jones and Gary Spraakman
York University and York University
Date Posted: January 10, 2010
Last Revised: May 31, 2010
Working Paper Series
119 downloads

Incl. Electronic Paper Acquisition, Earnings Management and Firm’s Performance: Evidence from Malaysia
Journal of Business Studies Quarterly, 2012, Vol. 4, No. 1, pp. 91-110
Aref Mahdavi Ardekani , Nejat Younesi and Mohammad Hashemijoo
Multimedia University , Multimedia University and Multimedia University
Date Posted: September 16, 2012
Accepted Paper Series
119 downloads

Incl. Electronic Paper An Empirical Investigation of the Effect of Imputation Credits on Remittance of Overseas Dividends
Ming-Chin Chen and Sanjay Gupta
National Chengchi University (NCCU) - Department of Accounting and Michigan State University - Eli Broad College of Business
Date Posted: October 18, 2007
Working Paper Series
119 downloads

Incl. Electronic Paper Beyond the CFO and Accrual Decisions: An Examination of Individual Audit Committee Chairs, CEOS, and CFOs and Their Influence on Reporting and Operating Decisions
Bradley Lawson and Thomas C. Omer
Oklahoma State University - Stillwater - School of Accounting and Texas A&M University (TAMU) - Department of Accounting
Date Posted: February 15, 2013
Working Paper Series
119 downloads

Incl. Electronic Paper Farmer’s Labour Cost and the Price Calculation Model for the Agricultural Products
Paper presented at European Accounting Association, 32nd Annual Congress
Iwona Cieślak and Małgorzata Kucharczyk
affiliation not provided to SSRN and Kozminski University
Date Posted: May 27, 2009
Last Revised: July 02, 2009
Working Paper Series
119 downloads

Incl. Electronic Paper Finding the Outer Limits of IRS Accounting Discretion: The Kollman Case
Accounting & Taxation, Vol. 4, No. 1, pp. 109-122, 2012
Deborah K. Jones and Albert D. Spalding Jr.
Wayne State University and Wayne State University - Finance
Date Posted: January 06, 2012
Accepted Paper Series
119 downloads

Incl. Electronic Paper Firms’ Commitment to Mitigate the Ratchet Effect under Annual Bonus Plans with Multiple Performance Measures
AAA 2013 Management Accounting Section (MAS) Meeting Paper
Byung Hyun Choi , Simon Jonghwan Kim and Kenneth A. Merchant
LG Economic Research Institute , University of Southern California - Leventhal School of Accounting and University of Southern California - Leventhal School of Accounting
Date Posted: July 16, 2012
Working Paper Series
119 downloads

Incl. Electronic Paper Implications of Strategic Disclosure of Favourable News for Capital Markets Based Research
Pascal Frantz and Norvald Instefjord
London School of Economics and University of Essex - Essex Business School
Date Posted: May 29, 2007
Working Paper Series
119 downloads

Incl. Electronic Paper Inferring Analysts' Information about Changes in Earnings Components*
David A. Guenther , Philip B. Shane and David P. Weber
University of Oregon - Department of Accounting , University of Virginia - McIntire School of Commerce and University of Connecticut - Department of Accounting
Date Posted: September 17, 2004
Working Paper Series
119 downloads

Incl. Electronic Paper Is European Accounting Research Fairly Reflected in Academic Journals? An Investigation of Possible Non-Mainstream and Language Barrier Biases
European Accounting Review, Forthcoming
Bernard Raffournier and Alain Schatt
University of Geneva and University of Neuchâtel - Institute of Financial Analysis
Date Posted: March 08, 2009
Working Paper Series
119 downloads

Incl. Electronic Paper Is it Turned on Now? - Reflections on Undertaking Oral History in Accounting
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: July 31, 2008
Working Paper Series
119 downloads

Incl. Electronic Paper Law, Religiosity and Earnings Opacity Internationally
Ahmed Riahi-Belkaoui
University of Illinois at Chicago - Department of Accounting
Date Posted: April 18, 2004
Working Paper Series
119 downloads

Incl. Electronic Paper Pricing CDOs with State Dependent Stochastic Recovery Rates
Salah Amraoui , Laurent Cousot , Sebastien Hitier and Jean Paul Laurent
BNP Paribas , BNP Paribas , BNP Paribas and University of Lyon 1
Date Posted: October 28, 2010
Working Paper Series
119 downloads

Incl. Electronic Paper Short Sellers and the Informativeness of Stock Prices with Respect to Future Earnings
Michael S. Drake , James N. Myers , Linda A. Myers and Michael D. Stuart
Brigham Young University - Marriott School , University of Arkansas , University of Arkansas and University of Arkansas - Department of Accounting
Date Posted: June 16, 2012
Working Paper Series
119 downloads

Incl. Electronic Paper The Choice of Standards for a Reporting Language
Michal Walicki , Uwe Wolter and Jack Douglas Stecher
University of Bergen , University of Bergen and Carnegie Mellon University - David A. Tepper School of Business
Date Posted: December 18, 2005
Working Paper Series
119 downloads

Incl. Electronic Paper The Metacapitalism Quest
American Academy of Business Journal, Vol. 6, No. 1, March 2005
George Michel Ezzie Mickhail and Arsen Ostrovsky
University of Wollongong and affiliation not provided to SSRN
Date Posted: September 25, 2007
Accepted Paper Series
119 downloads


 

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