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SSRN eLibrary Statistics:

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Abstracts: 484,509
Full Text Papers: 393,865
Authors: 226,776
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  Last 12 months:
68,968

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To date: 65,966,954
Last 12 months: 11,189,330
Last 30 days: 1,059,940

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


SSRN eLibrary Search Results
JEL Code: M4
5,295,950 Total downloads
Showing Papers 8,351 - 8,400 of 13,026
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Incl. Electronic Paper Performance Evaluation as a Tool for Improving Attractiveness and Competitiveness of Public Sector as Employer
Alessandro Spano
Universita di Cagliari
Date Posted: August 09, 2005
Working Paper Series
481 downloads

Incl. Electronic Paper Determinants of Weaknesses in Internal Control over Financial Reporting
Journal of Accounting and Economics, Vol. 44, pp.193-223, 2007
Jeffrey T. Doyle , Weili Ge and Sarah E. McVay
Utah State University , University of Washington - Michael G. Foster School of Business and University of Washington
Date Posted: August 08, 2005
Last Revised: March 10, 2010
Accepted Paper Series
2661 downloads

Incl. Electronic Paper Empirical Tests of Audit Budget Dynamics
Michael Ettredge , Jean C. Bedard and Karla M. Johnstone
University of Kansas - School of Business , Bentley University - Department of Accountancy and University of Wisconsin - Madison - Department of Accounting and Information Systems
Date Posted: August 08, 2005
Working Paper Series
259 downloads

Incl. Electronic Paper Finance Theory and Accounting Fraud: Fantastic Futures versus Conservative Histories
Buffalo Law Review, Vol. 53, 2005, Boston College Law School Research Paper No. 78
Lawrence A. Cunningham
George Washington University Law School
Date Posted: August 08, 2005
Accepted Paper Series
997 downloads

Incl. Electronic Paper Pricing of Initial Audit Engagements by Large and Small Audit Firms
Aloke (Al) Ghosh and Steven Lustgarten
City University of New York (CUNY) - Baruch College and City University of New York (CUNY) - Stan Ross Department of Accountancy
Date Posted: August 08, 2005
Working Paper Series
406 downloads

Incl. Electronic Paper Separating the Effects of Asymmetric Incentives and Inefficient Use of Information on Financial Analysts' Consensus Earnings Forecast Errors
Stanimir Markov and Min Yen Tan
University of Texas at Dallas - Naveen Jindal School of Management and Singapore Management University - School of Accountancy
Date Posted: August 08, 2005
Working Paper Series
232 downloads

Incl. Electronic Paper Changing Accounting Systems to Support the Conversion and Management of a Continuous Improvement Business Culture
James Thomas Mackey
California State University, Sacramento
Date Posted: August 06, 2005
Working Paper Series
406 downloads

Incl. Electronic Paper Revisiting the Value of Repeated Contacts on Survey Response Rates in Management Accounting Research
Jean-François Henri and Nicole Thibodeau
Université Laval and Willamette University - Atkinson Graduate School of Management
Date Posted: August 06, 2005
Working Paper Series
176 downloads

Incl. Electronic Paper The Impact of Indigent Care on Output Congestion in Hospitals
Gary D. Ferrier , Vivian G. Valdmanis and Timothy D West
University of Arkansas - Sam M. Walton College of Business , University of the Sciences - Philadelphia and University of Arkansas - Sam M. Walton College of Business
Date Posted: August 06, 2005
Working Paper Series
72 downloads

Incl. Electronic Paper Cost Management Practices in India: An Empirical Study
ASCI Journal of Management, Vol. 33, Nos. 1-2, pp. 1-13, 2004
Manoj Anand , B. S. Sahay and Subhashish Saha
Indian Institute of Management Lucknow - Noida Campus , Management Development Institute - Supply Chain Management Area and Securities Exchange Board of India
Date Posted: August 05, 2005
Accepted Paper Series
1146 downloads

Incl. Electronic Paper International Differences in Conditional Conservatism: The Role of Unconditional Conservatism and Income Smoothing
Joachim Gassen , Rolf Uwe Fuelbier and Thorsten Sellhorn
Humboldt University of Berlin - School of Business and Economics , University of Bayreuth and WHU - Otto Beisheim School of Management
Date Posted: August 05, 2005
Working Paper Series
1524 downloads

Incl. Electronic Paper Normative Accounting Theories
Md Humayun Kabir
Auckland University of Technology - Faculty of Business
Date Posted: August 05, 2005
Working Paper Series
4100 downloads

Incl. Electronic Paper The Endogeneity Bias in the Relation between Cost-of-Debt Capital and Corporate Disclosure Policy
European Accounting Review, No. 4, pp. 677-724, 2005
Valeri V. Nikolaev and Laurence van Lent
University of Chicago - Booth School of Business and Tilburg University - CentER for Economic Research and Dept. of Accounting
Date Posted: August 05, 2005
Last Revised: January 10, 2012
Accepted Paper Series
13 downloads

Incl. Electronic Paper Is Guidance a Macro Factor? the Nature and Information Content of Aggregate Earnings Guidance
AAA 2005 FARS Meeting Paper, Journal of Accounting & Economics (JAE), Forthcoming
Carol Anilowski Cain , Mei Feng and Douglas J. Skinner
Wake Forest University , University of Pittsburgh - Katz Graduate School of Business and The University of Chicago - Booth School of Business
Date Posted: August 04, 2005
Accepted Paper Series
710 downloads

Incl. Electronic Paper Political Relationships, Global Financing and Corporate Transparency: Evidence from Indonesia
Journal of Financial Economics (JFE), 2006
Felix Oberholzer-Gee and Christian Leuz
Harvard Business School, Strategy Unit and University of Chicago - Booth School of Business
Date Posted: August 04, 2005
Last Revised: March 17, 2008
Working Paper Series
1343 downloads

Incl. Electronic Paper The Design and Use of Management Control Systems: An Extended Framework for Analysis
AAA 2006 Management Accounting Section (MAS) Meeting
Aldonio Ferreira and David Otley
Monash University - Department of Accounting and Finance and Lancaster University
Date Posted: August 04, 2005
Working Paper Series
3196 downloads

Using Counter-explanation to Limit Analysts' Forecast Optimism
Accounting Review, March 2006
Kathryn Kadous , Susan D. Krische and Lisa M. Sedor
Emory University - Goizueta Business School , American University - Kogod School of Business and DePaul University
Date Posted: August 04, 2005
Accepted Paper Series

Incl. Electronic Paper Valuating Cash Flows in an Inflationary Environment: The Case of World Bank
VALUATING CASH FLOWS IN AN INFLATIONARY ENVIRONMENT: THE CASE OF WORLD BANK, Barbara T. Credan, ed., Trends in Inflation Research, Nova Publishers, 2006
Ignacio Velez-Pareja
Master Consultores
Date Posted: August 04, 2005
Last Revised: April 01, 2009
Accepted Paper Series
429 downloads

Incl. Electronic Paper Effects of Organizational Process Change on Management Control Systems and Revelations of Managers' Private Knowledge
AAA Management Accounting Section 2006 Meeting Paper
Casey M. Rowe , Jacob G. Birnberg and Michael D. Shields
Purdue University - Krannert School of Management , University of Pittsburgh - Katz Graduate School of Business and Michigan State University - Department of Accounting & Information Systems
Date Posted: August 03, 2005
Last Revised: October 10, 2011
Working Paper Series
667 downloads

Incl. Electronic Paper The Limits of Lawyering: Legal Opinions in Structured Finance
Texas Law Review, Vol. 84, Fall 2005, Duke Law School Legal Studies Paper No. 69
Steven L. Schwarcz
Duke University - School of Law
Date Posted: August 03, 2005
Last Revised: November 11, 2009
Accepted Paper Series
452 downloads

Incl. Electronic Paper Does Stock Price Synchronicity Represent Firm-Specific Information? The International Evidence
MIT Sloan Research Paper No. 4551-05
Hollis Ashbaugh Skaife , Joachim Gassen and Ryan LaFond
University of Wisconsin, Madison - Department of Accounting and Information Systems , Humboldt University of Berlin - School of Business and Economics and BlackRock
Date Posted: August 02, 2005
Working Paper Series
1229 downloads

Incl. Electronic Paper Tax Savings on Repatriations of Foreign Earnings Under the American Jobs Creation Act of 2004
Tax Notes, Vol. 108, No. 7, August 8, 2005
Susan Albring , Ann C. Dzuranin and Lillian F. Mills
Syracuse University - Joseph I. Lubin School of Accounting , University of South Florida - School of Accountancy and University of Texas at Austin - McCombs School of Business
Date Posted: August 02, 2005
Accepted Paper Series
441 downloads

Analyst Estimation Revision Clusters and Corporate Events, Part I
Annals of Finance, Vol. 1, No. 3, pp. 245-265, August 2005
Mark Bagnoli , Stanley Levine and Susan G. Watts
Purdue University , QED International Associates, Inc. and Purdue University
Date Posted: August 01, 2005
Accepted Paper Series

Analyst Estimation Revision Clusters and Corporate Events, Part II
Annals of Finance, Vol. 1, No. 4, 2005
Mark Bagnoli , Stanley Levine and Susan G. Watts
Purdue University , QED International Associates, Inc. and Purdue University
Date Posted: August 01, 2005
Accepted Paper Series

Incl. Electronic Paper Applying Relative Solvency to Working Capital Management - The Break-Even Approach
Enyi Patrick Enyi
Babcock University
Date Posted: August 01, 2005
Working Paper Series
1456 downloads

Incl. Electronic Paper Auditor Independence, Audit Quality and Auditor-Client Negotiation Outcomes: Some Evidence from Taiwan
Journal of Contemporary Accounting and Economics, Vol. 1, No. 2, December 2005
Ken Y. Chen , Randal J. Elder and Jo-Lan Liu
National Taiwan University , Syracuse University and Overseas Chinese Institute of Technology - Department of Accounting
Date Posted: August 01, 2005
Accepted Paper Series
986 downloads

Incl. Electronic Paper Institutional Investment Horizons and CEO Compensation
AAA Management Accounting Section 2006 Meeting Paper
Jae Yong Shin
Seoul National University - College of Business Administration
Date Posted: August 01, 2005
Last Revised: August 10, 2008
Working Paper Series
442 downloads

Incl. Electronic Paper Subjectivity in Compensation Contracting
AAA Management Accounting Section (MAS) 2006 Meeting Paper, Journal of Accounting Literature, Vol. 27, pp. 1-32, 2008
Jasmijn C. Bol
Tulane University - A.B. Freeman School of Business
Date Posted: August 01, 2005
Last Revised: July 08, 2009
Accepted Paper Series
914 downloads

Incl. Electronic Paper The Trade-Off between Tax Savings and Financial Reporting Costs: An Analysis of the Effective Tax Rates of Glamour Companies
Craig Paprocki and Edward J. Schnee
University of Alabama - Culverhouse College of Commerce & Business Administration and University of Alabama - Culverhouse School of Accountancy
Date Posted: August 01, 2005
Working Paper Series
250 downloads

Incl. Electronic Paper Do Broad-Based Option Compensation Plans Improve Future Firm Performance for Technology and Non-Technology Firms?
Sandra Renfro Callaghan , Mary Harris Stanford and Chandra Subramaniam
Texas Christian University - Department of Accounting , Texas Christian University - Department of Accounting and University of Texas at Arlington - Department of Accounting
Date Posted: July 31, 2005
Working Paper Series
185 downloads

Incl. Electronic Paper Do Overhead Cost Allocations Reduce the Volatility of Earnings under Different Business Strategies?
AAA Management Accounting Section 2006 Meeting Paper
Steve Su and Roger J. Willett
Queensland University of Technology and University of Tasmania
Date Posted: July 31, 2005
Working Paper Series
358 downloads

Linking the Quality of Management Control Systems to Their Users' Competencies: An Empirical Study
Fabien De Geuser , Daniel Oyon and Kristof De Maeyer
ESCP Europe , HEC Lausanne and University of Lausanne
Date Posted: July 31, 2005
Working Paper Series

Management Control Systems and Dysfunctional Behavior: An Empirical Investigation
AAA Management Accounting Section 2006 Meeting Paper
Teerooven Soobaroyen
University of Southampton
Date Posted: July 31, 2005
Working Paper Series

Incl. Electronic Paper Searching for Legitimacy in the Telecommunications Industry: Evidence from a Case Study
AAA Management Accounting Section 2006 Meeting Paper
Maria Joao Major and Trevor Hopper
Instituto Superior de Ciências do Trabalho e da Empresa (ISCTE) - School of Business and University of Manchester - Division of Accounting and Finance
Date Posted: July 31, 2005
Working Paper Series
164 downloads

Incl. Electronic Paper Task Complexity and Incentive Contracting - An Empirical Investigation
AAA 2006 Management Accounting Section (MAS) Meeting
Freddy Coronado and Ranjani Krishnan
Michigan State University - Department of Accounting & Information Systems and Michigan State University - Department of Accounting & Information Systems
Date Posted: July 31, 2005
Working Paper Series
203 downloads

Incl. Electronic Paper The Relevance of the Balanced Scorecard on Assessing Firm Performance of eCommerce Companies
Jamshed J. Mistry and Balgobin Nandram
Suffolk University and Worcester Polytechnic Institute (WPI)
Date Posted: July 31, 2005
Working Paper Series
763 downloads

Incl. Electronic Paper Recordkeeping and Human Evolution
Emory Law and Economics Research Paper No. 05-13
Sudipta Basu and Gregory B. Waymire
Temple University - Fox School of Business and Management and Emory University - Department of Accounting
Date Posted: July 29, 2005
Working Paper Series
666 downloads

Incl. Electronic Paper A Forensic Study of Daewoo's Corporate Governance: Does Responsibility Solely Lie With the Chaebol and Korea?
Northwestern Journal of International Law and Business, Vol. 28, No. 3
Joongi Kim
Yonsei Law School - College of Law
Date Posted: July 28, 2005
Accepted Paper Series
763 downloads

Incl. Electronic Paper Ameliorating Conflicts of Interest in Auditing: Effects of Recent Reforms on Auditors and their Clients
Mark W. Nelson
Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: July 28, 2005
Working Paper Series
602 downloads

Incl. Electronic Paper Earnings Management Using Classification Shifting: an Examination of Core Earnings and Special Items
The Accounting Review, Vol. 81, pp. 501-531, 2006
Sarah E. McVay
University of Washington
Date Posted: July 28, 2005
Last Revised: March 08, 2010
Accepted Paper Series
752 downloads

Incl. Electronic Paper Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective
Mark W. Nelson and Hun-Tong Tan
Cornell University - Samuel Curtis Johnson Graduate School of Management and Nanyang Technological University (NTU) - Division of Accounting
Date Posted: July 28, 2005
Working Paper Series
1402 downloads

Incl. Electronic Paper Corporate Governance, Audit Quality and the Sarbanes-Oxley Act: Evidence from Internal Audit Outsourcing
Lawrence J. Abbott , Susan Parker , Gary F. Peters and Dasaratha V. Rama
University of Memphis , Santa Clara University , University of Arkansas at Fayetteville and Florida International University (FIU)
Date Posted: July 26, 2005
Working Paper Series
2942 downloads

Risk Management, Internal Controls and Organizational Vulnerabilities
Managerial Auditing Journal, Vol. 20, No. 6, pp. 569-577, August 2005
Jagdish Pathak
University of Windsor - Odette School of Business
Date Posted: July 26, 2005
Accepted Paper Series

Incl. Electronic Paper Shareholder Rights, Corporate Governance and Accounting Restatement
William R. Baber , Sok-Hyon Kang , Lihong Liang and Zinan Zhu
Georgetown University - Department of Accounting and Business Law , George Washington University - School of Business , Syracuse University and National University of Singapore
Date Posted: July 26, 2005
Last Revised: February 22, 2012
Working Paper Series
1923 downloads

'Whistle Blowing' Regulation and Accounting Standards Enforcement in Germany and Europe - An Economic Perspective
International Review of Law and Economics, Vol. 25
Matthias Schmidt
Leipzig University, Chair of Financial Accounting and Auditing
Date Posted: July 25, 2005
Accepted Paper Series

Incl. Electronic Paper Dividend Policy and Accounting-Based Valuation
Yi-Mien Lin , Yun-Sheng Hsu and Woody M. Liao
National Chung Hsing University - Graduate Institute of Accounting , National Chung Hsing University - Department of Accounting and University of California, Riverside
Date Posted: July 22, 2005
Working Paper Series
1063 downloads

Incl. Electronic Paper The Effect of Indemnification on Earnings Guidance
Jiangxia Liu , Suresh Radhakrishnan and Chandra Seethamraju
University of Texas at Dallas - Naveen Jindal School of Management , University of Texas at Dallas - School of Management and Mellon Capital Management
Date Posted: July 22, 2005
Working Paper Series
140 downloads

Incl. Electronic Paper Investor Reaction to Celebrity Analysts: The Case of Earnings Forecast Revisions
AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting, Journal of Accounting Research, Forthcoming
Sarah E. Bonner , Artur Hugon and Beverly R. Walther
University of Southern California , Arizona State University (ASU) and Northwestern University - Department of Accounting Information & Management
Date Posted: July 21, 2005
Accepted Paper Series
522 downloads

Incl. Electronic Paper Motivation and the Lost Tribe: On the Importance of Accounting Technology Professionals' (ATPs) Motivations
Dan N. Stone
University of Kentucky - Von Allmen School of Accountancy
Date Posted: July 21, 2005
Working Paper Series
164 downloads

Tax Knowledge for Undergraduate Accounting Majors: Conceptual v. Technical
eJournal of Tax Research, Vol. 3, No. 1, pp 28-44, June 2005
Lin Mei Tan and John A. Veal
Massey University and The Open Polytechnic of New Zealand
Date Posted: July 21, 2005
Accepted Paper Series


 

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