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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 572,076
Full Text Papers: 473,759
Authors: 265,069
Papers Received in
  Last 12 months:
63,445

Paper Downloads:
To date: 79,712,150
Last 12 months: 10,196,648
Last 30 days: 1,357,794

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  Resolved
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273,041
Total References: 9,075,124
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Total Citation
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6,016,397
Papers with
  Resolved
  Footnotes:
94,649
Total Footnotes: 9,191,946


SSRN eLibrary Search Results
JEL Code: M4
6,005,572 Total downloads
Showing Papers 7,551 - 7,600 of 14,677
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1 2 3 4 ... 294 | Next >
   


Incl. Electronic Paper A Re-Examination of the Cost of Capital Benefits from Higher Quality Disclosures
Frank Heflin , James R Moon Jr. and Dana Wallace
Florida State University - College of Business , Georgia State University - School of Accountancy and University of Central Florida
Date Posted: October 24, 2014
Working Paper Series
1 downloads

Organization Capital and Sticky Behaviour of Selling, General and Administrative Expenses
Management Accounting Research, Forthcoming
Georgios (George) Venieris , Vassilios-Christos Naoum and Orestes Vlismas
Athens University of Economics and Business - Department of Accounting and Finance , Athens University of Economics and Business and Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: October 24, 2014
Accepted Paper Series

Incl. Electronic Paper Run EDGAR Run: SEC Dissemination in a High-Frequency World
Jonathan L. Rogers , Douglas J. Skinner and Sarah L. C. Zechman
University of Colorado at Boulder - Leeds School of Business , The University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Date Posted: October 24, 2014
Working Paper Series
17 downloads

Incl. Electronic Paper Fair Value Measurement in Financial Reporting
Foundations and Trends in Accounting, Vol. 9, Forthcoming
Leslie D. Hodder , Patrick E. Hopkins and Katherine Schipper
Indiana University - Kelley School of Business - Department of Accounting , Indiana University - Kelley School of Business - Department of Accounting and Duke University - Fuqua School of Business
Date Posted: October 24, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Lobbying Behavior of Governmental Entities: Evidence from Public Pension Accounting Rules
Abigail M. Allen and Reining Petacchi
Harvard Business School and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: October 24, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Does Public/Private Status Affect Small and Medium Enterprises’ Earnings Management Practices? A Study on French Case
Yves Mard and Ludovic Vigneron
Clermont University, CRCGM and University of Valenciennes - IDP
Date Posted: October 24, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper The Association between Voluntary Disclosure and Corporate Governance in the Presence of Severe Agency Conflicts
Ana Gisbert and Begoña Navallas
Universidad Autónoma de Madrid and Universidad Autónoma de Madrid
Date Posted: October 23, 2014
Working Paper Series
5 downloads

Performance-Vested Stock Options and Interest Alignment
The British Accounting Review 41(1): 46-61 (2009). DOI: 10.1016/j.bar.2008.10.001
Yu Flora Kuang and Bo Qin
VU University Amsterdam and University of Amsterdam
Date Posted: October 23, 2014
Accepted Paper Series

The Influence of Firm and Executive Characteristics on Performance-Vested Stock Option Grants
International Business Review 21(5): 906-928 (2012) DOI: 10.1016/j.ibusrev.2011.10.004
Bo Qin
University of Amsterdam
Date Posted: October 23, 2014
Accepted Paper Series

CEO Origin and Accrual-Based Earnings Management
Accounting Horizons 28(3): 605-626
Yu Flora Kuang , Bo Qin and J. Wielhouwer
VU University Amsterdam , University of Amsterdam and VU University Amsterdam
Date Posted: October 23, 2014
Accepted Paper Series

Audit Reports
Routledge Companion to Auditing, edited by David Hay, W. Robert Knechel and Marleen Willekens, Forthcoming
Paul Coram
University of Adelaide - Business School
Date Posted: October 23, 2014
Accepted Paper Series

The Influence of CEO Power on Compensation Contract Design
The Accounting Review, July 2015 Forthcoming
Margaret A. Abernethy , Yu Flora Kuang and Bo Qin
University, Department of Accounting , VU University Amsterdam and University of Amsterdam
Date Posted: October 23, 2014
Accepted Paper Series

Incl. Electronic Paper Once Lucky, Always Lucky? Institutional Trading in a Connected World
Hai Lu and Xiaolu Wang
University of Toronto - Rotman School of Management and Iowa State University
Date Posted: October 23, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper The Impact of Emerging Growth Company Status on Initial Public Offering Valuation and the Associated Auditor Risk and Effort
Tiffany J. Westfall and Thomas C. Omer
University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Date Posted: October 22, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Accounting Information Systems and Ethics Research: Review, Synthesis, and the Future
Binod Guragai , Nicholas Hunt , Marc Neri and Eileen Zalkin Taylor
University of North Texas , University of North Texas , University of North Texas and North Carolina State University
Date Posted: October 22, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Social Desirability Bias and Earnings Management Around the World
Paweł Niszczota
Poznań University of Economics - Department of International Finance
Date Posted: October 22, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper A Note on the Cost of Collecting Wealth Taxes
Thore Johnsen and Terje Lensberg
Norwegian School of Economics (NHH) - Department of Finance and Norwegian School of Economics (NHH) - Department of Finance
Date Posted: October 21, 2014
Working Paper Series
26 downloads

Incl. Electronic Paper Team-Oriented Leadership, Audit Risk and Auditors’ Willingness to Raise Audit Issues
Mark W. Nelson , Chad A. Proell and Amy Randel
Cornell University - Samuel Curtis Johnson Graduate School of Management , Texas Christian University - Department of Accounting and San Diego State University
Date Posted: October 21, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper The Unintended Effect of FAS 123R on Firms’ Stock Repurchase Activity
Joanna Golden and Mark J. Kohlbeck
Florida Atlantic University - School of Accounting and Florida Atlantic University - School of Accounting
Date Posted: October 21, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper The Three Hurdles of Tax Planning: How Business Context, Aims of Tax Planning, and Tax Manager Power Affect Tax Expense
arqus Discussion Paper No. 176
Anna Feller and Deborah Knirsch Schanz
Ludwig-Maximilians-Universität München - Faculty of Business Administration (Munich School of Management) and Ludwig-Maximilians-Universität München - Faculty of Business Administration (Munich School of Management)
Date Posted: October 21, 2014
Working Paper Series
4 downloads

Assimilation of New Hires in Public Accounting
Current Issues in Auditing, Forthcoming
Pamela H Church
Rhodes College
Date Posted: October 21, 2014
Accepted Paper Series

Incl. Electronic Paper Thinking Fast versus Thinking Slow: The Effect on Auditor Skepticism
Christopher J. Wolfe , Brant E. Christensen and Scott D. Vandervelde
Texas A&M University (TAMU) - Department of Accounting , Texas A&M University (TAMU) - Department of Accounting and University of South Carolina - Moore School of Business
Date Posted: October 21, 2014
Working Paper Series
11 downloads

Budget Deficit Caused by Non-Judicious-CUM-Badly-Planned Expenditure Exerts Stagflationary Pressures Financial Management Analysis -- Case Studies
Journal of Financial Management and Analysis Vol. 27 No. 1(Jan-Jun 2014)
M. R. K. Swamy
Om Sai Ram Centre for Financial Management Research
Date Posted: October 20, 2014
Accepted Paper Series

Adequacy or Inadequacy of Accounting Information in Annual Financial Reports: Methodological Analysis
Journal of Financial Management and Analysis Vol. 27 No. 1 (Jan-Jun 2014)
M. R. K. Swamy , A. Soyode and A. Ariyo
Om Sai Ram Centre for Financial Management Research , Independent and University of Ibadan
Date Posted: October 20, 2014
Accepted Paper Series

Incl. Electronic Paper The Efficacy of Shareholder Voting in Staggered and Non-Staggered Boards: The Case of Audit Committee Elections
Ronen Gal-Or , Rani Hoitash and Udi Hoitash
Northeastern University - Accounting Group , Bentley University - Department of Accountancy and Northeastern University
Date Posted: October 19, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Presidential Elections and the Market Pricing of Future Earnings
Michael S. Drake , Michael A. Mayberry and Jaron H. Wilde
Brigham Young University - Marriott School , University of Florida - Fisher School of Accounting and University of Iowa - Henry B. Tippie College of Business
Date Posted: October 19, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper Do Analysts Understand the Economic and Reporting Complexities of Derivatives?
Hye Sun Chang , Michael P. Donohoe and Theodore Sougiannis
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: October 17, 2014
Working Paper Series
40 downloads

Incl. Electronic Paper Benchmarking for Routines and Organizational Knowledge
Mircea Epure
Department of Economics and Business, Universitat Pompeu Fabra and Barcelona GSE
Date Posted: October 17, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper The U.S. Move to International Accounting Standards - A Matter of Cultural Discord - How Do We Reconcile?
University of Memphis Law Review, Vol. 39, p. 835, 2009
Neal F. Newman
Texas A&M University (TAMU) - School of Law
Date Posted: October 17, 2014
Accepted Paper Series
9 downloads

Incl. Electronic Paper Auditor Sensitivity to Real Earnings Management: An Experimental Investigation
Benjamin P. Commerford , Dana R. Hermanson , Richard W. Houston and Michael F. Peters
University of Alabama , Kennesaw State University - Department of Accounting , University of Alabama and University of Maryland
Date Posted: October 17, 2014
Working Paper Series
14 downloads

Incl. Electronic Paper Proprietary Costs & Governance on the Segment Disclosure Decision
Ana Gisbert , Begoña Navallas and Domi Romero
Universidad Autónoma de Madrid , Universidad Autónoma de Madrid and Universidad Autónoma de Madrid
Date Posted: October 17, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Calidad de la auditoría, Second-Tier y tamaño: su efecto en las empresas fracasadas no cotizadas españolas (Audit Quality, Second-Tier and Size: Effect on the Spanish Private Distressed Firms)
Spanish Journal of Finance and Accounting, Forthcoming
Inmaculada Aguiar-Díaz and Nieves Lidia Díaz-Díaz
University of Las Palmas de Gran Canaria and University of Las Palmas de Gran Canaria
Date Posted: October 16, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Taxpayers as a Disciplinary Mechanism in Governmental Budgeting: The Case of Balloting in School District Budgets
Yaw M. Mensah , Michael P. Schoderbek , Min Cao and Savita A. Sahay
Rutgers Business School - Newark & New Brunswick , Rutgers, The State University of New Jersey - Accounting & Information Systems , Rutgers, The State University of New Jersey - Accounting & Information Systems and Rutgers, The State University of New Jersey - Rutgers University, New Brunswick/Piscataway
Date Posted: October 16, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Overconfident Managers and Internal Controls
Sheng‐Syan Chen , Shu-Miao Lai , Chih-Liang Liu and Sarah E. McVay
National Taiwan University - Department of Finance , Kainan University - Department of Accounting , Chang Gung University - Department of Industrial and Business Management and University of Washington
Date Posted: October 16, 2014
Working Paper Series
46 downloads

Incl. Electronic Paper Estimating Firm-Specific Implied Risk Premium
Pengguo Wang
Xfi, University of Exeter
Date Posted: October 16, 2014
Working Paper Series
29 downloads

Cost Management in the Public Sector: Legitimation Behaviour and Relevant Decision-Making
Forthcoming in Financial Accountability & Management
Toni Mättö and Kari Sippola
University of Jyvaskyla - School of Business and Economics and University of Jyvaskyla - School of Business and Economics
Date Posted: October 16, 2014
Accepted Paper Series

Incl. Electronic Paper The Effect of China's Weak Institutional Environment on the Quality of Big Four Audits
The Accounting Review, Forthcoming
Bin Ke , Clive S. Lennox and Qingquan Xin
Nanyang Technological University , Nanyang Technological University and Chongqing University
Date Posted: October 16, 2014
Accepted Paper Series
31 downloads

Incl. Electronic Paper Auditor Offices and the Comparability and Quality of Clients' Earnings
Brett Kawada
San Diego State University - Accountancy
Date Posted: October 16, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Accounting Quality, Information Risk and Implied Volatility Around Earnings Announcements
Seraina C. Anagnostopoulou and Andrianos E. Tsekrekos
Athens University of Economics and Business - Department of Accounting and Finance and Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: October 15, 2014
Working Paper Series
26 downloads

Incl. Electronic Paper Tax-Motivated Income Shifting and the Information Environment
Ciao-Wei Chen , Bradford Hepfer , Phillip Quinn and Ryan J. Wilson
University of Iowa - Department of Accounting , The University of Iowa - Department of Accounting , University of Washington - Foster School of Business and University of Oregon - Lundquist College of Business
Date Posted: October 15, 2014
Working Paper Series
50 downloads

Incl. Electronic Paper Enron and the Special Purpose Entities-Use or Abuse? -- The Real Problem -- The Real Focus
NAFTA: Law and Business Review of the Americas, Vol. 13, p. 97 (2007)
Neal F. Newman
Texas A&M University (TAMU) - School of Law
Date Posted: October 15, 2014
Accepted Paper Series
18 downloads

Incl. Electronic Paper The 'Carrot' Approach to Accounting Standard Setting
University of Miami Business Law Review, Vol. 16, p. 227, 2008
Neal F. Newman
Texas A&M University (TAMU) - School of Law
Date Posted: October 15, 2014
Accepted Paper Series
11 downloads

Incl. Electronic Paper One Worldwide Set of Global Accounting Standards? - HMM
Hastings Business Law Journal, Vol. 10, 2014
Neal F. Newman
Texas A&M University (TAMU) - School of Law
Date Posted: October 15, 2014
Accepted Paper Series
12 downloads

Costing System and Organisational Behavior
Anil Kshatriya
Institute of Management Technology Nagpur
Date Posted: October 15, 2014
Working Paper Series

Incl. Electronic Paper Comparing the Publication Process in Accounting, Economics, Finance, Management, Marketing, Psychology, and the Natural Sciences
David A. Wood
Brigham Young University - School of Accountancy
Date Posted: October 15, 2014
Working Paper Series
254 downloads

Incl. Electronic Paper The Global Risk Regime – New Roles for Auditors
Allan D. Grody and Peter J. Hughes
Financial InterGroup and University of Leeds - Leeds University Business School (LUBS)
Date Posted: October 13, 2014
Last Revised: October 22, 2014
Working Paper Series
15 downloads

The Value of Saints and the Price of Sin
Pacific-Basin Finance Journal, Forthcoming
SzeKee Koh , Robert B. Durand and Manapon Limkriangkrai
Singapore Institute of Technology , Curtin University of Technology - School of Economics and Finance - Department of Finance and Banking and Monash University
Date Posted: October 13, 2014
Accepted Paper Series

Incl. Electronic Paper An Open Question in the Integrated Reporting: Materiality or Conciseness?
Francesco Bavagnoli , Maurizio Comoli , Lorenzo Gelmini and Patrizia Riva
University of Piemonte Orientale , University of Piemonte Orientale , University of Eastern Piedmont and University of Piemonte Orientale
Date Posted: October 13, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper Vertical Integration and Valuation of International Oil Companies
USAEE Working Paper No. 14-176
Bard Misund , Petter Osmundsen and Marius Sikveland
University of Stavanger , University of Stavanger and University of Stavanger
Date Posted: October 12, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper Chinese Firms’ Corporation Social Responsibility Disclosure and Investment Efficiency
Ma Zhong and Guanghua Xu
Nanjing University of Science and Technology and Nanjing University of Science and Technology
Date Posted: October 11, 2014
Last Revised: October 14, 2014
Working Paper Series
23 downloads


 

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