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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: 11,179,664
Last 30 days: 1,087,336

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SSRN eLibrary Search Results
JEL Code: M4
5,288,394 Total downloads
Showing Papers 801 - 850 of 13,018
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Incl. Electronic Paper Narcissism is a Bad Sign: CEO Signature Size, Investment, and Performance
UNC Kenan-Flagler Research Paper No. 2013-1
Charles Ham , Nicholas Seybert and Sean Wang
University of Maryland - Department of Accounting & Information Assurance , University of Maryland - Department of Accounting & Information Assurance and University of North Carolina Kenan-Flagler Business School
Date Posted: September 10, 2012
Last Revised: March 25, 2013
Working Paper Series
1044 downloads

Incl. Electronic Paper The Spillover Effect of Chinese Reverse Merger Frauds: Chinese or Reverse Merger?
 Masako N. Darrough , Rong Huang and Sha Zhao
City University of New York - Baruch College - Stan Ross Department of Accountancy , City University of New York - Baruch College - Stan Ross Department of Accountancy and City University of New York - Baruch College - Stan Ross Department of Accountancy
Date Posted: September 10, 2012
Working Paper Series
359 downloads

Incl. Fee Electronic Paper Accounting Conservatism and Voluntary Corporate Governance Mechanisms by Australian Firms
Accounting & Finance, Vol. 52, Issue 3, pp. 631-662, 2012
 Kamran Ahmed and Darren Henry
La Trobe University and La Trobe University - Department of Finance
Date Posted: September 09, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Audit Quality and Information Asymmetry between Traders
Accounting & Finance, Vol. 52, Issue 3, pp. 743-765, 2012
 Greg Clinch , Donald J. Stokes and Tingting Zhu
University of Melbourne - Department of Accounting , Monash University and East China Normal University (ECNU)
Date Posted: September 09, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Evidence of Assurance Enhancing the Quality of Voluntary Environmental Disclosures: An Empirical Analysis
Accounting & Finance, Vol. 52, Issue 3, pp. 903-939, 2012
 Robyn Moroney , Carolyn A. Windsor and Yong Ting Aw
Monash University , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: September 09, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Intangible Assets, IFRS and Analysts’ Earnings Forecasts
Accounting & Finance, Vol. 52, Issue 3, pp. 691-721, 2012
 Keryn Chalmers , Greg Clinch , Jayne M. Godfrey and Zi Wei
Monash University - Department of Accounting and Finance , University of Melbourne - Department of Accounting , Monash University - Department of Accounting and Finance and affiliation not provided to SSRN
Date Posted: September 09, 2012
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper International Equity Valuation: The Relative Importance of Country and Industry Factors Versus Company‐Specific Financial Reporting Information
Accounting & Finance, Vol. 52, Issue 3, pp. 767-814, 2012
 George Foster , Ron Kasznik and Baljit Sidhu
Stanford Graduate School of Business , Stanford Graduate School of Business and University of New South Wales - Australian School of Business
Date Posted: September 09, 2012
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Valuation Effects of Investor Relations Investments
Accounting & Finance, Vol. 52, Issue 3, pp. 941-970, 2012
 Adamos Vlittis and Melita Charitou
University of Florida - Fisher School of Accounting and University of Nicosia
Date Posted: September 09, 2012
Accepted Paper Series

Incl. Electronic Paper Bid-Ask Spreads around Earnings Announcements: Evidence from the NASDAQ National Market System
 Douglas J. Skinner
The University of Chicago - Booth School of Business
Date Posted: September 08, 2012
Working Paper Series
18 downloads

Conservatism, SEC Investigation, and Fraud
Journal of Accounting and Public Policy, Vol. 31, No. 4, 2012
 Pervaiz Alam and Karin A. Petruska
Kent State University and Youngstown State University
Date Posted: September 08, 2012
Accepted Paper Series

Office Size of Big 4 Auditors and Client Restatements
Contemporary Accounting Research, Forthcoming
 Jere R. Francis , Paul N. Michas and Michael D. Yu
University of Missouri at Columbia , University of Arizona - Eller College of Management and Washington State University - Department of Accounting
Date Posted: September 08, 2012
Last Revised: September 09, 2012
Accepted Paper Series

Incl. Electronic Paper Signaling Through Corporate Accountability Reporting
 Thomas Z. Lys , James P. Naughton and Clare Wang
Northwestern University - Kellogg School of Management , Northwestern University - Kellogg School of Management and Northwestern University - Kellogg School of Management
Date Posted: September 07, 2012
Last Revised: February 25, 2013
Working Paper Series
254 downloads

Incl. Electronic Paper Errors in Audited Financial Statements and Restatement – Evidence from Brazil
 Joshua Onome Imoniana , Luiz C. J. Perera and Fabiano Guasti Lima
Presbyterian University Mackenzie - Graduate School of Accounting , Mackenzie Presbyterian University and affiliation not provided to SSRN
Date Posted: September 07, 2012
Working Paper Series
180 downloads

Incl. Electronic Paper Group Audits, Group-Level Controls, and Component Materiality: How Much Auditing is Enough?
Accounting Review, Forthcoming
 Trevor R. Stewart and William R. Kinney, Jr.
Rutgers, The State University of New Jersey and University of Texas at Austin - Department of Accounting
Date Posted: September 07, 2012
Accepted Paper Series
217 downloads

Incl. Electronic Paper CEO Contractual Protection and Managerial Short-Termism
 Xia Chen , Qiang Cheng , Alvis K. Lo and Xin Wang
Singapore Management University , Singapore Management University , Boston College and University of Hong Kong - School of Business
Date Posted: September 06, 2012
Working Paper Series
85 downloads

Incl. Electronic Paper Managerial Share Ownership and Operating Performance: Do Independent and Executive Directors Have Different Incentives?
Australian Journal of Management, 2012 Forthcoming, Finance and Corporate Governance Conference 2010 Paper
 Arifur Khan , Paul R. Mather and Balasingham Balachandran
Deakin University - School of Accounting, Economics and Finance , La Trobe University and La Trobe University - Department of Finance
Date Posted: September 06, 2012
Accepted Paper Series
76 downloads

Incl. Electronic Paper Accounting-Based Versus Rating-Based Performance Pricing in Bank Loan Contracts
 Christina E. Bannier and M. Wiemann
Frankfurt School of Finance & Management gemeinnützige GmbH and Frankfurt School of Finance & Management
Date Posted: September 06, 2012
Working Paper Series
34 downloads

Incl. Electronic Paper Bank Regulatory Certification and Camel Framework-Related Accounting Signals in the Debt Market
 Ronny K. Hofmann
Maastricht University
Date Posted: September 06, 2012
Working Paper Series
81 downloads

Incl. Electronic Paper Overvalued Equity, Benchmark Beating and Unexpected Accruals: Australian Evidence
UNSW Australian School of Business Research Paper No. 2012 ACCT 08
 Jeffrey Coulton , Naibuka Saune and Stephen L. Taylor
Australian School of Business , University of Technology Sydney and University of Technology, Sydney (UTS) - School of Accounting
Date Posted: September 06, 2012
Working Paper Series
62 downloads

Incl. Electronic Paper Credit Ratings and CEO Risk-taking Incentives
Contemporary Accounting Research, Forthcoming
 Yu Flora Kuang and Bo Qin
VU University Amsterdam and University of Groningen
Date Posted: September 05, 2012
Accepted Paper Series
110 downloads

National Level, City Level Auditor Industry Specialization and Analyst Forecast Properties
International Journal of Auditing, Forthcoming
 Yuan Xie , Yinqi Zhang and Jian Zhou
Fordham University , American University and University of Hawaii at Manoa
Date Posted: September 05, 2012
Accepted Paper Series

Incl. Electronic Paper Testing the Feasibility of Small Multiples of Sparklines to Display Semimonthly Income Statement Data
 Daniel Tinkelman and Linda M. Parsons
Hofstra University - Frank G. Zarb School of Business and University of Alabama - Culverhouse School of Accountancy
Date Posted: September 05, 2012
Working Paper Series
66 downloads

Using Relational and Transactional MCSS to Manage the Delivery of Outsourced Public Services: Evidence from Twelve Cases in the USA
Financial Accountability & Management Accounting, Forthcoming
 Dario Barbieri
affiliation not provided to SSRN
Date Posted: September 05, 2012
Accepted Paper Series

Incl. Electronic Paper The Economic Consequences of Financial Restatements: Evidence from the Market for Corporate Control
 Amir Amel-Zadeh and Yuan Zhang
University of Cambridge - Judge Business School and University of Texas at Dallas
Date Posted: September 04, 2012
Working Paper Series
81 downloads

Electronics: A Case Study of Economic Value Added in Target Costing
Management Accounting Research, Vol. 23, No. 4, 2012
 Margaret Woods
Aston Business School
Date Posted: September 03, 2012
Accepted Paper Series

Incl. Electronic Paper Conditional Persistence of Earnings Components and Accounting Anomalies
 Eli Amir and Itay Kama
London Business School and Tel Aviv University - Faculty of Management
Date Posted: September 01, 2012
Working Paper Series
104 downloads

Incl. Electronic Paper Corporate Governance and the Informativeness of Disclosures in Australia: A Re-Examination
 Wendy Beekes , Philip R. Brown and Qiyu Zhang
Lancaster University - Department of Accounting and Finance , University of Western Australia - Department of Accounting and Finance and Lancaster University Management School
Date Posted: September 01, 2012
Working Paper Series
89 downloads

Incl. Electronic Paper Does Management Earnings Forecast Precision Matter?
 Tyler Jensen and Marlene Plumlee
University of Utah - Department of Finance and University of Utah - School of Accounting
Date Posted: September 01, 2012
Last Revised: November 05, 2012
Working Paper Series
115 downloads

Incl. Electronic Paper Firm Value Creation Patterns in India
 Dr. Lokanandha Reddy Irala and Raghunatha Reddy
KKC Institute of Technology & Engineering for Women and Jawaharlal Nehru University
Date Posted: September 01, 2012
Working Paper Series
14 downloads

Incl. Electronic Paper Interrelationships Among Corporate Performance Measures
 Dr. Lokanandha Reddy Irala and Raghunatha Reddy
KKC Institute of Technology & Engineering for Women and Jawaharlal Nehru University
Date Posted: September 01, 2012
Working Paper Series
29 downloads

Incl. Electronic Paper Lexis Nexus Complexus: Comparative Contract Law and International Accounting Collide in the IASB-FASB Revenue Recognition Exposure Draft
46 Vanderbilt Journal of Transnational Law 515 (2013)
 Kurt S. Schulzke , Gerlinde Berger-Walliser and Pier Luigi Marchini
Kennesaw State University , University of Connecticut and University of Parma - Department of Economics
Date Posted: September 01, 2012
Last Revised: April 10, 2013
Accepted Paper Series
426 downloads

Incl. Electronic Paper The Relationship between Disclosure, Information Timeliness and Corporate Governance: A Cross Country Study
 Wendy Beekes , Philip R. Brown , Wenwen Zhan and Qiyu Zhang
Lancaster University - Department of Accounting and Finance , University of Western Australia - Department of Accounting and Finance , affiliation not provided to SSRN and Lancaster University Management School
Date Posted: September 01, 2012
Working Paper Series
220 downloads

The Value Relevance of Book-Tax Differences in Brazil
 Renato Rovetta Passamani , Antonio Lopo Martinez and Aridelmo Teixeira
FUCAPE Business School , FUCAPE Business School and FUCAPE Business School
Date Posted: September 01, 2012
Last Revised: November 15, 2012
Working Paper Series

Incl. Electronic Paper Value Discriminating Power of Corporate Performance Measures
 Dr. Lokanandha Reddy Irala and Raghunatha Reddy
KKC Institute of Technology & Engineering for Women and Jawaharlal Nehru University
Date Posted: September 01, 2012
Working Paper Series
31 downloads

Incl. Electronic Paper Accounting Comparability and Bank Loan Contracting
Rotman School of Management Working Paper No. 2138202
 Xiaohua Fang , Yutao Li , Baohua Xin and Wenjun Zhang
Georgia State University- J. Mack Robinson College of Business , University of Lethbridge , University of Toronto - Rotman School of Management and Dalhousie University
Date Posted: August 31, 2012
Last Revised: January 20, 2013
Working Paper Series
68 downloads

Does Voluntary Corporate Citizenship Pay? An Examination of the United Nation’s Global Compact
International Journal of Accounting & Information Management, Vol. 19, No. 3, pp. 288-303, 2011
 Marinilka Barros Kimbro and Zhiyan Cao
Seattle University - Albers School of Business and Economics and University of Washington Tacoma
Date Posted: August 31, 2012
Accepted Paper Series

Incl. Electronic Paper The Effect of Industrial Sector Transparency on Bank Risk-taking and Banking System Fragility
 Sudarshan Jayaraman and S.P. Kothari
Washington University in Saint Louis - John M. Olin Business School and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: August 31, 2012
Last Revised: January 04, 2013
Working Paper Series
182 downloads

Incl. Electronic Paper Data Analytics Using Ontologies of Management Theories: Towards Implementing 'From Theory to Practice'
 Henry M. Kim , Iryna Gel and Ho-Nam Cheung
York University - Schulich School of Business , York University - Schulich School of Business and York University - Schulich School of Business
Date Posted: August 30, 2012
Last Revised: August 31, 2012
Working Paper Series
83 downloads

Incl. Electronic Paper Dual Transfer Pricing with Internal and External Trade
 Nicole Bastian Johnson , Edward G. Johnson and Thomas Pfeiffer
University of California, Berkeley - Haas School of Business , affiliation not provided to SSRN and University of Vienna - Accounting and Control
Date Posted: August 30, 2012
Working Paper Series
92 downloads

Incl. Electronic Paper Who Qualifies as an Audit Committee Financial Expert Under SEC Regulations and NYSE Rules?
2 DePaul Business & Commercial Law Journal (Forthcoming)
 Lawrence James Trautman
Independent
Date Posted: August 30, 2012
Last Revised: March 10, 2013
Accepted Paper Series
134 downloads

Evidence on the Cost Hierarchy: The Association between Resource Consumption and Production Activities
 Shannon W. Anderson and Karen L. Sedatole
University of California, Davis and Michigan State University - Eli Broad College of Business
Date Posted: August 29, 2012
Working Paper Series

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 How to Evaluate the Share Price Performance During CEO Tenure: The Case of Josef Ackermann’s Stewardship at Deutsche Bank
25th Australasian Finance and Banking Conference 2012
Date Posted: August 29, 2012
Last Revised: October 30, 2012
Working Paper Series
56 downloads

The Design and Use of Management Accounting Systems in Process Oriented Health Care – An Explorative Study
 Gustaf Kastberg and Sven Siverbo
affiliation not provided to SSRN and University of Karlstad
Date Posted: August 29, 2012
Working Paper Series

Incl. Electronic Paper The Effect of Corporate Governance Reform on Financial Reporting Fraud
 Dain C. Donelson , John M. McInnis and Richard Mergenthaler Jr.
University of Texas at Austin - McCombs School of Business , University of Texas at Austin - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Date Posted: August 29, 2012
Working Paper Series
382 downloads

Incl. Electronic Paper Trust and Financial Reporting Quality
 Jace Garrett , Rani Hoitash and Douglas F. Prawitt
Bentley University - Department of Accountancy , Bentley University - Department of Accountancy and Brigham Young University
Date Posted: August 29, 2012
Working Paper Series
229 downloads

Compliance with IFRS 3 and IAS 36 Required Disclosures across 17 European Countries: Company-Level and Country-Level Determinants
Accounting and Business Research, Forthcoming
 Martin Glaum , Peter Schmidt , Donna L. Street and Silvia Vogel
Justus-Liebig Universitat Giessen , Justus-Liebig-University Giessen, Germany, and Higher School of Economics (HSE) Moscow, Russia , University of Dayton - Accounting and Justus-Liebig-University Giessen
Date Posted: August 28, 2012
Last Revised: September 21, 2012
Accepted Paper Series

Incl. Electronic Paper The Token Woman
25th Australasian Finance and Banking Conference 2012
 Maria Strydom and Hue Hwa Au Yong
Monash University and Monash University - Department of Accounting and Finance
Date Posted: August 28, 2012
Last Revised: December 05, 2012
Working Paper Series
96 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 Overvaluation, Financial Opacity and Crash Risk
Midwest Finance Association 2013 Annual Meeting Paper
 Hui (Hillary) Wang and Wei Du
Louisiana State University, Baton Rouge - Department of Finance and Louisiana State University E.J. Ourso College of Business
Date Posted: August 26, 2012
Last Revised: January 23, 2013
Working Paper Series
27 downloads


 

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