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SSRN eLibrary Statistics:

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

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

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  Footnotes: 		77,375
Total Footnotes: 8,499,290


SSRN eLibrary Search Results
JEL Code: M41
4,276,696 Total downloads
Showing Papers 671 - 720 of 9,386
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Incl. Electronic Paper Open Exchange of Control Patterns: A Pattern-Matching Application of Artificial Intelligence
American Accounting Association: Fourteenth Annual Research Workshop on Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax, 2005
Kenneth R. Henry and Ronald Marlin Lee
Florida International University (FIU) - School of Accounting and Florida International University (FIU) - Department of Decision Sciences & Information Systems
Date Posted: July 18, 2012
Accepted Paper Series
21 downloads

Incl. Electronic Paper Using Benford Analysis to Detect Fraud
Internal Auditing, Vol. 27, No. 3 (May 2012): 24-29
 Clyde T. Stambaugh , Manuel A. Tipgos , Floyd W. Carpenter and Murphy Smith
Murray State University - College of Business , Indiana University Southeast , Murray State University - College of Business and Murray State University - College of Business
Date Posted: July 18, 2012
Accepted Paper Series
276 downloads

Incl. Electronic Paper Accounting Conservatism, Ultimate Ownership and Investment Efficiency Improvement
China Finance Review International, Vol. 2 No. 1, 2012
 Xiaodong Xu , Xia Wang and Nina Han
Shanghai Jiao Tong University (SJTU) - Shanghai Jiao Tong University , East China Normal University (ECNU) - School of Business and Shanghai Jiao Tong University (SJTU) - Antai College of Economics and Management
Date Posted: July 17, 2012
Accepted Paper Series
231 downloads

Incl. Electronic Paper Board Influence on Remuneration: A Literature Review
 Peter N. Rampling
Southern Cross University - SCBS
Date Posted: July 17, 2012
Working Paper Series
82 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 Survival Expectations and Discretionary Accruals Over CEO Tenure: Evidence from Inside versus Outside CEOs
 Yu Flora Kuang , Bo Qin and J. Wielhouwer
VU University Amsterdam , University of Groningen and VU University Amsterdam
Date Posted: July 14, 2012
Working Paper Series
62 downloads

Incl. Electronic Paper The Effect of Institutional Factors on Discontinuities in Earnings Distribution: Public Versus Private Firms in Japan
 Akinobu Shuto and Takuya Iwasaki
Kobe University - Research Institute for Economics and Business Administration and Kansai University
Date Posted: July 14, 2012
Working Paper Series
53 downloads

Incl. Electronic Paper The Sub-Optimal Effect of the Simplex Solution Method in Resource Allocation Using the Linear Programming Model
 Enyi Patrick Enyi
Babcock University
Date Posted: July 14, 2012
Working Paper Series
53 downloads

Incl. Electronic Paper Value Relevance of Earnings and Book Values for Greek Listed Firms
 John Sorros and Nicholas Belesis Sr.
University of Piraeus - Department of Business Administration and University of Piraeus - Department of Business Administration
Date Posted: July 14, 2012
Working Paper Series
148 downloads

Incl. Electronic Paper Do Compensation Clawback and Holdback Provisions Change Executive Reporting Choices?
 Frank D. Hodge and Amanda Winn
University of Washington - Michael G. Foster School of Business and University of Washington - Michael G. Foster School of Business
Date Posted: July 13, 2012
Working Paper Series
131 downloads

Incl. Electronic Paper Conservatism and Aggregation: The Effect on Cost of Equity Capital and the Efficiency of Debt Contracts
Rock Center for Corporate Governance at Stanford University Working Paper No. 120
 Anne Beyer
Stanford University - Graduate School of Business
Date Posted: July 12, 2012
Working Paper Series
157 downloads

Incl. Electronic Paper Debt Covenants and Capital Structure: Evidence from an Exogenous Shock to Debt Capacity
 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: July 12, 2012
Working Paper Series
214 downloads

Incl. Electronic Paper Fraudulent Role of nFTK(2007) in Pension Funds Evaluation
 Sergey Nagornii and M. Nagornaia
Quantinvest and affiliation not provided to SSRN
Date Posted: July 12, 2012
Working Paper Series
42 downloads

Incl. Electronic Paper Modelos Contables Y Comprensión De La Crisis Financiera (Understanding Financial Crisis Through Accounting Models)
Revista de Economía Institucional Vol. 14, No. 26, primer semestre de 2012 ,
 D.J. Bezemer
University of Groningen - Faculty of Economics and Business
Date Posted: July 12, 2012
Accepted Paper Series
17 downloads

Incl. Electronic Paper Target Price Forecasts: Fundamentals and Behavioral Factors
 Peter Clarkson , Alexander Nekrasov , Andreas Simon and Irene Tutticci
University of Queensland - Business School , University of California, Irvine - Paul Merage School of Business , Pepperdine University - Graziadio School of Business and Management and University of Queensland - Business School
Date Posted: July 12, 2012
Last Revised: May 01, 2013
Working Paper Series
266 downloads

Incl. Electronic Paper Cooperation in Italy in 2008
Euricse Working Paper No. 26 |12
 Carlo Borzaga , Chiara Carini , Ericka Costa , Maurizio Carpita and Michele Andreaus
Università degli Studi di Trento , European Research Institute on Cooperative & Social Enterprises (EURICSE) , University of Trento - Department of Computer and Management Sciences (DISA) , University of Brescia - Department of Economics and Management and University of Trento - Department of Computer and Management Sciences (DISA)
Date Posted: July 11, 2012
Working Paper Series
30 downloads

Accounting Development in Indonesia: An Analysis Towards IFRS Full Adoption and It’s Shari’Ah Implication
 Murniati Mukhlisin Mu Kim Ni
Tazkia University College of Islamic Economics
Date Posted: July 10, 2012
Working Paper Series

Ex-Dividend Behaviour and the Clientele Effects: Evidence Based on Canadian and US Dividend Tax Cuts
 Oliver Okafor and Hussein Warsame
University of Calgary and University of Calgary
Date Posted: July 10, 2012
Working Paper Series

Incl. Electronic Paper Do Analysts Use Their Cash Flows Forecasts When Setting Target Prices?
 Noor A. Hashim and Norman C. Strong
University of Manchester - Manchester Business School and University of Manchester - Manchester Business School
Date Posted: July 09, 2012
Last Revised: October 30, 2012
Working Paper Series
99 downloads

Understanding Theoretical Framework of Islamic Accounting and Auditing Research
 Murniati Mukhlisin Mu Kim Ni
Tazkia University College of Islamic Economics
Date Posted: July 09, 2012
Working Paper Series

Incl. Electronic Paper Evaluating the Probability of a Financial Failure: An Empirical Test of the Information Content of Audit Reports (La Evaluación de la Probabilidad de Fracaso Financiero: Contraste Empírico del Contenido Informacional de la Auditoría de Cuentas)
Spanish Journal of Finance and Accounting, Forthcoming
 Carlos Piñeiro-Sánchez , Pablo de Llano-Monelos and Manuel Rodríguez - López Sr.
University of Coruña - Finance and MIS Research Group (FYSIG) - Faculty of Business and Economics , affiliation not provided to SSRN and University of Coruña - Finance and MIS Research Group (fysig) - Faculty of Business and Economics
Date Posted: July 08, 2012
Last Revised: July 10, 2012
Accepted Paper Series
61 downloads

Incl. Electronic Paper Shareholder Influence on Board of Directors and CEO Remuneration: A Literature Review
 Peter N. Rampling
Southern Cross University - SCBS
Date Posted: July 08, 2012
Working Paper Series
81 downloads

Incl. Electronic Paper Headline Salience and Over- and Underreactions to Earnings
 Xuan Huang , Alexander Nekrasov and Siew Hong Teoh
California State University, Long Beach , University of California, Irvine - Paul Merage School of Business and University of California - Paul Merage School of Business
Date Posted: July 07, 2012
Working Paper Series
153 downloads

Incl. Electronic Paper Determinantes de la Discrecionalidad Directiva en la Elección del Método Contable de las Participaciones En Negocios Conjuntos (Determinants of the Managerial Discretion in the Accounting Choice for Investments in Joint Ventures)
Revista Española de Financiación y Contabilidad, Forthcoming,
Begoña Giner and Carmen S. Verón
University of Valencia and affiliation not provided to SSRN
Date Posted: July 05, 2012
Accepted Paper Series
33 downloads

Incl. Electronic Paper Measuring Reporting Conservatism Using the Dichev-Tang (2008) Model
2012 AAA Annual Meeting - Financial Accounting and Reporting Section Concurrent Session
 Jimmy Lee
Singapore Management University - School of Accountancy
Date Posted: July 04, 2012
Working Paper Series
141 downloads

Incl. Electronic Paper The Relevance of Biases in Management Forecasts for Failure Prediction in Venture Capital Investments
 Christopher Frederik Mokwa and Soenke Sievers
University of Cologne and University of Cologne
Date Posted: July 04, 2012
Working Paper Series
71 downloads

Incl. Electronic Paper Determinants of Goodwill Write-Offs: The Role of News Sentiment
 Karin Feist
Independent
Date Posted: July 03, 2012
Last Revised: January 14, 2013
Working Paper Series
185 downloads

Incl. Electronic Paper The Information Environment and Cost of Capital
 Orie E. Barron , Xuguang Simon Sheng and Maya Thevenot
Pennsylvania State University , American University and Florida Atlantic University
Date Posted: July 03, 2012
Last Revised: July 24, 2012
Working Paper Series
160 downloads

Incl. Electronic Paper How Important are Dividend Signals in Assessing Earnings Persistence?
 Carsten Homburg and Christian Mueller
University of Cologne and University of Cologne
Date Posted: July 02, 2012
Working Paper Series
106 downloads

Incl. Electronic Paper Mandatory Disclosure About Environmental and Employee Matters in Italian Listed Corporate Groups' Reports
Università Ca' Foscari Venezia Department of Management Working Paper No. 6/2012,
 Marisa Agostini and Ericka Costa
Ca Foscari University of Venice - Department of Management and University of Trento - Department of Computer and Management Sciences (DISA)
Date Posted: July 02, 2012
Accepted Paper Series
36 downloads

Incl. Electronic Paper The Information Content of Tax Expense for Firms Reporting Losses
Journal of Accounting Research, Forthcoming
 Dan S. Dhaliwal , Steven E. Kaplan , Rick Laux and Eric Weisbrod
University of Arizona - Department of Accounting , Arizona State University , The Pennsylvania State University and University of Miami - Department of Accounting
Date Posted: July 02, 2012
Last Revised: April 21, 2013
Accepted Paper Series
114 downloads

Incl. Electronic Paper The Law of One Accounting Variable
 Haim Reisman
Technion-Israel Institute of Technology - William Davidson Faculty of Industrial Engineering & Management
Date Posted: July 01, 2012
Working Paper Series
41 downloads

Incl. Electronic Paper In Search of the 'Lost Capital': A Theory for Valuation, Investment Decisions, Performance Measurement
Frontiers in Finance and Economics, Vol. 9, No. 1, 87-146
 Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: June 29, 2012
Accepted Paper Series
74 downloads

Incl. Electronic Paper Accounting and Public Accountability: A Macro and Micro Examination in Financial Accounting and Auditing
 Christie Hayne and Steven Salterio
Queen's University - School of Business and Queen's University - School of Business
Date Posted: June 28, 2012
Working Paper Series
164 downloads

Incl. Electronic Paper Analyst Conflicts and Research Quality
Quarterly Journal of Finance, 2012
 Anup Agrawal and Mark A. Chen
University of Alabama - Culverhouse College of Commerce & Business Administration and Georgia State University - Department of Finance
Date Posted: June 27, 2012
Accepted Paper Series
58 downloads

Incl. Electronic Paper Does Mandatory Auditor Rotation Increase Audit Quality? A Test of Indonesian Ministry of Finance’s Decree Effectiveness
 Rahmat Febrianto and Slamet Sugiri
Universitas Andalas and affiliation not provided to SSRN
Date Posted: June 27, 2012
Working Paper Series
111 downloads

Incl. Electronic Paper Fair Value Option for Liabilities and Information Asymmetry – Evidence on the Recognition of Credit Risk Changes Under IFRS
 Felix Schneider and Duc Hung Tran
University of Cologne - Department of Accounting and University of Cologne - Department of Accounting
Date Posted: June 26, 2012
Last Revised: October 31, 2012
Working Paper Series
236 downloads

Incl. Electronic Paper Aggregate Earnings News and Stock Market Returns: The Good, the Bad and the State-Dependent
 Leon Zolotoy , James R. Frederickson and John D. Lyon
Melbourne Business School , Melbourne Business School and The University of Melbourne, Department of Accounting and Business Information Systems
Date Posted: June 26, 2012
Working Paper Series
56 downloads

Improving Profitability with Customer-Centric Strategies: The Case of a Mobile Content Provider
Strategic Change, 20(7-8), 253-267.
 Massimiliano Bonacchi and Paolo Perego
University of Naples "Parthenope" and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Date Posted: June 26, 2012
Last Revised: January 03, 2013
Accepted Paper Series

Incl. Electronic Paper Agriculture and Its Integration with National Accounts Statistics: The Indian Case
 Ankush Agarwal and Arup Mitra
University of Delhi - Institute of Economic Growth (IEG) and University of Delhi - Institute of Economic Growth (IEG)
Date Posted: June 25, 2012
Working Paper Series
28 downloads

Incl. Electronic Paper The Corporate Governance Role of Information Quality and Corporate Takeovers
 Jing Li , Lin Nan and Ran Zhao
Carnegie Mellon University - David A. Tepper School of Business , Purdue University and Carnegie Mellon University - David A. Tepper School of Business
Date Posted: June 25, 2012
Last Revised: July 18, 2012
Working Paper Series
166 downloads

What Do Shareholders Do? Accounting, Ownership and the Theory of the Firm: Implications for Corporate Governance and Reporting
Accounting, Economics and Law: A Convivium, Volume 2, Issue 2, 2012
 Yuri Biondi
French National Center for Scientific Research (CNRS)
Date Posted: June 24, 2012
Accepted Paper Series

Incl. Electronic Paper Disclosure on Financial Key Performance Indicators, Board Characteristics and Information Asymmetry between Shareholders and Creditors
 Sabrina Pisano and Luigi Lepore
Parthenope University and Parthenope University - Department of Accounting and Management
Date Posted: June 21, 2012
Working Paper Series
98 downloads

Incl. Electronic Paper The Determinants of Segment Disclosure: An Empirical Analysis on Italian Listed Companies
Financial Reporting, Vol. 1, 2012
 Sabrina Pisano and Loris Landriani
Parthenope University and Parthenope University - Department of Accounting and Management
Date Posted: June 21, 2012
Accepted Paper Series
94 downloads

Incl. Electronic Paper The Contagion Effect of Low-Quality Audits
 Jere R. Francis and Paul N. Michas
University of Missouri at Columbia and University of Arizona - Eller College of Management
Date Posted: June 20, 2012
Last Revised: October 04, 2012
Working Paper Series
174 downloads

Incl. Electronic Paper How and Why is Neutral Fair Value Accounting Hindered in Banks: A South African Case Study
 Phillip de Jager
University of Cape Town - Department of Finance and Tax
Date Posted: June 19, 2012
Last Revised: June 23, 2012
Working Paper Series
78 downloads

Incl. Electronic Paper SOX Internal Control Deficiencies and Auditors of U.S.-Listed Chinese Versus U.S. Firms
 Raymond Reed Baker , Gary C. Biddle and Neale Gilbert O'Connor
University of Hong Kong , The University of Hong Kong and National University of Singapore
Date Posted: June 19, 2012
Last Revised: August 03, 2012
Working Paper Series
351 downloads

On the Anomalous Stock Price Response to Management Earnings Forecasts
Journal of Business Finance and Accounting, Forthcoming
 Somnath Das , Kyonghee Kim and Sukesh Patro
University of Illinois at Chicago , University of Missouri at Columbia and Northern Illinois University
Date Posted: June 18, 2012
Accepted Paper Series

Incl. Electronic Paper Analysing the Asymmetric Information Associated with Value Line Timeliness One Ranks a Decision Rule Analysis
Journal of Law and Financial Management, Vol. 11, No. 1, June 2012, pp. 17-32
 Owen P. Hall and Darrol J. Stanley
Pepperdine University - Graziadio School of Business and Management and affiliation not provided to SSRN
Date Posted: June 17, 2012
Accepted Paper Series
39 downloads

Incl. Electronic Paper Fair Value Measurement of Patented Technologies a Survey of German Certified Accountants
Journal of Law and Financial Management, Vol. 11, No. 1, June 2012, pp. 33-47
 Hannes Frey , Tim Alexander Herberger and Andreas Oehler
University of Bamberg , Bamberg University and Bamberg University
Date Posted: June 17, 2012
Accepted Paper Series
71 downloads


 

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