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Abstracts: 484,216
Full Text Papers: 393,599
Authors: 226,660
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SSRN eLibrary Search Results
JEL Code: M4
5,290,181 Total downloads
Showing Papers 8,451 - 8,500 of 13,018
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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

Incl. Electronic Paper Pedagogical Practices of Accountancy Programs in a Private University
 Jay P. Cabrera and Gerry Villarico Fernando
affiliation not provided to SSRN and Far Eastern University
Date Posted: October 06, 2012
Working Paper Series
27 downloads

Incl. Fee Electronic Paper Professional Accounting Standards and the Public Sector - A Mismatch
Abacus, Vol. 41, No. 2, pp. 138-158, June 2005
 Allan D. Barton
Australian National University (ANU) - School of Business and Information Management
Date Posted: June 20, 2005
Accepted Paper Series
27 downloads

Incl. Electronic Paper Professional Closure by Proxy: The Impact of Changing Educational Requirements on Class Mobility for a Cohort of Big 8 Partners
Accounting History, Vol. 11, No. 3, pp. 289-317, 2006
 Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: August 06, 2008
Accepted Paper Series
27 downloads

Incl. Fee Electronic Paper Public Predisclosure Information, Firm Size, Analyst Following, and Market Reactions to Earnings Announcements
Journal of Business Finance & Accounting, Vol. 31, No. 7-8, pp. 951-984, September 2004
 Theodore E. Christensen , Toni Q. Smith and Pamela S. Stuerke
Brigham Young University - Marriott School of Management , University of New Hampshire - Department of Accounting & Finance and University of Rhode Island - College of Business
Date Posted: September 23, 2004
Accepted Paper Series
27 downloads

Incl. Fee Electronic Paper The Hidden Public Pension Obligations in Six European States: A Generational Accounting Perspective
Accounting Forum, Vol. 27, pp. 185-200, June 2003
 Paul J. M. Klumpes
EDHEC Business School
Date Posted: September 21, 2003
Accepted Paper Series
27 downloads

Incl. Electronic Paper The Use of Intangible Assets as Loan Collateral
 Maria Loumioti
University of Southern California
Date Posted: January 27, 2011
Last Revised: January 30, 2013
Working Paper Series
27 downloads

Incl. Fee Electronic Paper The Value Relevance of Financial Institutions' Fair Value Disclosures: A Study in the Difficulty of Linking Unrealized Gains and Losses to Equity Values
Abacus, Vol. 38, No. 1, pp. 1-15, 2002
 Haim A. Mozes
Fordham University Schools of Business
Date Posted: April 24, 2002
Accepted Paper Series
27 downloads

Incl. Fee Electronic Paper The Value Relevance of Foreign Income: An Australian, Canadian, and British Comparison
Journal of International Financial Management & Accounting, Vol. 14, pp. 171-193, October 2003
 Gordon M. Bodnar , Lee-Seok Hwang and Joseph Weintrop
Johns Hopkins University - Paul H. Nitze School of Advanced International Studies (SAIS) , Seoul National University - College of Business Administration and City University of New York - Baruch College - Stan Ross Department of Accountancy
Date Posted: October 12, 2003
Accepted Paper Series
27 downloads

Incl. Electronic Paper Using Spreadsheet to Programme and Generate ‘Individualised Accounting Questions’
 Matthias Nnadi and Mike Rosser
Cranfield University - School of Management and Coventry University - Business School
Date Posted: January 16, 2011
Working Paper Series
27 downloads

Incl. Electronic Paper White Collar Incentives
 Kyonghee Kim , Bok Baik , John Harry Evans III and Yoshio Yanadori
University of Missouri at Columbia , Seoul National University , University of Pittsburgh - Katz Graduate School of Business and University of South Australia
Date Posted: September 17, 2012
Last Revised: October 03, 2012
Working Paper Series
27 downloads

Incl. Electronic Paper Yes, There is a Citizen of a State
 Dan Goodman
affiliation not provided to SSRN
Date Posted: December 12, 2010
Working Paper Series
27 downloads

Incl. Electronic Paper A Commitment-Based Explanation for the Evolution of Outsourcing
 Pei-Cheng Liao and Suresh Radhakrishnan
National Taiwan University - Department of Accounting and University of Texas at Dallas - School of Management
Date Posted: December 28, 2010
Working Paper Series
26 downloads

Incl. Fee Electronic Paper Accounting for Accountability and Management in NPOs. A Comparative Study of Four Countries: Canada, the United Kingdom, the USA and Spain
Financial Accountability & Management, Vol. 19, pp. 265-285, August 2003
 Lourdes Torres and Vicente Pina
University of Zaragoza and University of Zaragoza
Date Posted: July 12, 2003
Accepted Paper Series
26 downloads

Incl. Fee Electronic Paper Accounting Practice Harmony, Accounting Regulation and Firm Characteristics
Abacus, Vol. 38, No. 1, pp. 46-77, 2002
 Hector Perera , Siva Ganesh and Asheq Razaur Rahman
Massey University - School of Accountancy , affiliation not provided to SSRN and School of Accountancy, Massey University
Date Posted: April 24, 2002
Accepted Paper Series
26 downloads

Incl. Electronic Paper An Examination of the Efficiency of Resource Allocation Auctions within Firms
Resource Allocation Auctions within Firms. Journal of Accounting Research, December, 2007.
 Stanley Baiman , Paul E. Fischer , Madhav V. Rajan and Richard E. Saouma
University of Pennsylvania - Accounting Department , University of Pennsylvania - The Wharton School , Stanford Graduate School of Business and University of California, Los Angeles (UCLA) - Anderson School of Management
Date Posted: December 10, 2011
Accepted Paper Series
26 downloads

Incl. Fee Electronic Paper Asset Write-Offs - Managerial Incentives and Macroeconomic Factors
Abacus, Vol. 38, No. 1, pp. 134-151, 2002
 Alfred L. C. Loh and Tin Hoe Tan
National University of Singapore (NUS) - Department of Accounting and affiliation not provided to SSRN
Date Posted: April 24, 2002
Accepted Paper Series
26 downloads

Incl. Fee Electronic Paper Audit Competition in Insurance Oligopolies
CEPR Discussion Paper No. 3478
 Nicolas Boccard and Patrick Legros
University of Girona and Université Libre de Bruxelles (ULB) - European Center for Advanced Research in Economics and Statistics (ECARES)
Date Posted: September 11, 2002
Working Paper Series
26 downloads

Incl. Fee Electronic Paper Auditor Conservatism and Voluntary Disclosure: Evidence from the Year 2000 Systems Issue
Accounting and Finance, Vol. 43, pp. 21-40, 2003
 Peter Clarkson , Colin Ferguson and Jason Hall
University of Queensland - Business School , University of Melbourne - Faculty of Business and Economics and University of Queensland - Business School
Date Posted: March 19, 2003
Accepted Paper Series
26 downloads

Incl. Fee Electronic Paper Business Strategy, Human Capital, and Managerial Incentives
Journal of Economics & Management Strategy, Vol. 13, No. 4, pp. 617-633, December 2004
 George J. Mailath , Volker Nocke and Andrew Postlewaite
University of Pennsylvania - Department of Economics , Department of Economics, University of Mannheim and University of Pennsylvania - Department of Economics
Date Posted: October 17, 2004
Accepted Paper Series
26 downloads

Incl. Electronic Paper Compton Computing Systems (A)
Darden Case No. UVA-C-2022
 Mark E. Haskins
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
26 downloads

Incl. Fee Electronic Paper Convergence in European Corporate Governance: The Audit Committee Concept
Corporate Governance: An International Review, Vol. 13, No. 6, pp. 753-768, November 2005
 Paul A. Collier and Mahbub Zaman
University of Exeter Business School - Department of Accounting and University of Manchester - Manchester Business School
Date Posted: December 06, 2005
Accepted Paper Series
26 downloads

Incl. Electronic Paper Damage Report
Chartered Accountants Journal, Vol. 89, No. 3, pp. 38-39, 2010
 Shasa Halford , Carolyn J. Cordery and Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law , Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: July 05, 2010
Accepted Paper Series
26 downloads

Incl. Electronic Paper Determinants of Internet-Based Performance Reporting Released by Italian Local Government Authorities
Mancini D., Vaassen E., Dameri R.P. (edited by), Accounting Information Systems for Decision Making, Vol. 3 of Springer Series: Lecture Notes in Information Systems and Organisation, Springer Physica-Verlag, Berlin, Heidelberg, ISBN: 978-3-642-35760-2
 Luigi Lepore and Sabrina Pisano
Parthenope University - Department of Accounting and Management and Parthenope University
Date Posted: November 29, 2012
Accepted Paper Series
26 downloads

Incl. Electronic Paper El Endeudamiento Como Factor Explicativo de la Descentralización de Servicios en los Ayuntamientos Españoles (Debt as an Explanatory Factor of the Decentralization of Services in Spanish Municipalities) (in Spanish)
Revista Española de Financiación y Contabilidad, Forthcoming,
Isabel Brusca , Vicente Montesinos and Leonor Mora
University of Zaragoza - Department of Accounting and Finance , University of Valencia - Department of Financial Economics and Universidad Rey Juan Carlos - Facultad de Ciencias Jurisdicas y Sociales
Date Posted: July 06, 2011
Accepted Paper Series
26 downloads

Incl. Electronic Paper Executive Hubris: The Case of a Bank CEO
Accounting, Auditing and Accountability, Vol. 26, No. 2, 2013
 Niamh M. Brennan and John P. Conroy
University College Dublin (UCD) - Quinn School of Business and Independent
Date Posted: May 01, 2013
Accepted Paper Series
26 downloads

Incl. Electronic Paper From Local to Global: Auckland Accounting Partnerships
CITY OF ENTERPRISE: PERSPECTIVE ON AUCKLAND BUSINESS HISTORY, Ian Hunter, Diana Morrow, Auckland University Press, pp. 220-231
Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: November 10, 2009
Accepted Paper Series
26 downloads

Incl. Fee Electronic Paper How to Profit from Defence: A Study in the Misapplication of Business Accounting to the Public Sector in Australia
Financial Accountability & Management, Vol. 20, No. 3, pp. 281-304, August 2004
 Allan D. Barton
Australian National University (ANU) - School of Business and Information Management
Date Posted: July 26, 2004
Accepted Paper Series
26 downloads

Incl. Electronic Paper Implied Cost of Capital: A Stochastic Perspective
2013 Financial Markets & Corporate Governance Conference
 Fabian Echterling and Brigitte Eierle
University of Bamberg and University of Bamberg
Date Posted: December 19, 2012
Last Revised: May 13, 2013
Working Paper Series
26 downloads

Incl. Fee Electronic Paper Is 'Benchmark Beating' by Australian Firms Evidence of Earnings Management?
Accounting and Finance, Vol. 45, No. 4, pp. 553-576, December 2005
 Jeffrey Coulton , Sarah J. Taylor and Stephen L. Taylor
Australian School of Business , University of Melbourne - Faculty of Business and Economics and University of New South Wales (UNSW) - School of Accounting
Date Posted: January 03, 2006
Accepted Paper Series
26 downloads

Incl. Electronic Paper Juror Evaluations of Auditor Decision Aid Use under Rules-Based and Principles-Based Frameworks
 Erik S. Boyle
University of Utah
Date Posted: October 10, 2012
Working Paper Series
26 downloads

Incl. Fee Electronic Paper Legal Liabilities, Audit Accuracy and the Market for Audit Services
Journal of Business Finance & Accounting, Vol. 29, pp. 353-410, 2002
 Pradyot K. Sen and Sankar De
University of Washington Bothell and Indian School of Business
Date Posted: May 17, 2002
Accepted Paper Series
26 downloads

Incl. Electronic Paper Lone Star Power
Darden Case No. UVA-C-2252
 Paul J. Simko
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
26 downloads

Incl. Fee Electronic Paper Policy Making on Reserves of Dutch University Hospitals: A Case Study
Financial Accountability and Management, Vol. 19, pp. 1-20, 2003
 Dick W. Feenstra and G. Jan van Helden
University of Groningen - Faculty of Economics and Business and University of Groningen - Faculty of Economics and Business
Date Posted: March 18, 2003
Accepted Paper Series
26 downloads

Incl. Fee Electronic Paper Problematising the Construction of Journal Quality: An Engagement with the Mainstream
Accounting Forum, Vol. 26, pp. 45-71, 2002
 Alan D. Lowe and Joanne Locke
University of Waikato and Concordia University, Quebec - Faculty of Arts and Science
Date Posted: April 24, 2002
Accepted Paper Series
26 downloads

Incl. Fee Electronic Paper Public Sector Managers Handling Accounting Data: A UK Framework Validated in Spain
Financial Accountability and Management, Vol. 18, pp. 233-260, 2002
 Derek E. Purdy and Susana Gago Rodríguez
University of Reading - Department of Management and Universidad Carlos III de Madrid - Department of Business Administration
Date Posted: January 12, 2003
Accepted Paper Series
26 downloads

Incl. Fee Electronic Paper Relative Performance of Dynamic Portfolio Insurance Strategies: Australian Evidence
Accounting and Finance, Vol. 42, pp. 279-296, 2002
 Binh Huu Do
Monash University
Date Posted: May 07, 2003
Accepted Paper Series
26 downloads

Incl. Electronic Paper Some Algebra of Fiscal Transparency: How Accounting Devices Work and How to Reveal Them
IMF Working Paper No. 12/228
 Timothy Irwin
affiliation not provided to SSRN
Date Posted: November 01, 2012
Working Paper Series
26 downloads

Incl. Electronic Paper The Fourteenth Amendment Created Two Citizens: A Concise Explanation
 Dan Goodman
affiliation not provided to SSRN
Date Posted: December 05, 2009
Working Paper Series
26 downloads

Incl. Fee Electronic Paper The Impact of Audit Committee Existence and Audit Committee Meeting Frequency on the External Audit: Perceptions of Australian Auditors
International Journal of Auditing, Vol. 11, No. 1, pp. 51-69, March 2007
 Jenny Stewart and Lois Munro
Griffith University - Griffith Business School and Queensland University of Technology - Faculty of Business
Date Posted: July 20, 2007
Accepted Paper Series
26 downloads

Incl. Electronic Paper The Impact of Legal Enforcement: An Analysis of Corporate Tax Aggressiveness after an Audit
 Jason Matthew DeBacker , Bradley T. Heim , Anh Tran and Alex Yuskavage
Middle Tennessee State University - Department of Economics and Finance , Indiana University Bloomington - School of Public & Environmental Affairs (SPEA) , Indiana University Bloomington - School of Public & Environmental Affairs (SPEA) and University of Wisconsin - Madison - Department of Economics
Date Posted: May 09, 2013
Working Paper Series
26 downloads

Incl. Fee Electronic Paper The Post-announcement Performance of Dividend-changing Companies: The Dividend-signalling Hypothesis Revisited
Accounting and Finance, Vol. 42, pp. 131-151, 2002
 Abeyratna Gunasekarage and D.M. Power
Monash University and University of Dundee
Date Posted: December 23, 2002
Accepted Paper Series
26 downloads

Incl. Fee Electronic Paper The Role of Quality Auditing in the Continuous Improvement of Quality: Lessons from Pakistani Experience
International Journal of Auditing, Vol. 8, No. 1, pp. 21-32, March 2004
 M. Ishaq Bhatti and Hayat M. Awan
Sultan Qaboos University and Bahauddin Zakariya University
Date Posted: July 14, 2004
Accepted Paper Series
26 downloads

Incl. Electronic Paper The Timeliness of Financial Reporting: An Empirical Legal Study of Russian Banks
Hastings Business Law Journal, Vol. 9, No. 2, p. 303, Winter 2013
 Robert W. McGee , Yeomin Yoon and Thomas J. Tarangelo
Fayetteville State University , Seton Hall University - W. Paul Stillman School of Business and Florida International University (FIU) - School of Accounting
Date Posted: April 06, 2013
Accepted Paper Series
26 downloads

Incl. Fee Electronic Paper Use of Derivatives in Public Sector Organizations
Accounting and Finance, Vol. 45, No. 1, pp. 43-66, March 2005
 Tim Brailsford , Richard Heaney and Barry R. Oliver
Bond University , Australian National University and Australian National University (ANU)
Date Posted: February 02, 2005
Accepted Paper Series
26 downloads

Incl. Electronic Paper Value Relevance of Book and Tax Income: A Macroeconomic Conditions Perspective
Accounting & Taxation, v. 4 (2) p. 1-12, 2012
 Mingjun Zhou
DePaul University
Date Posted: January 29, 2013
Accepted Paper Series
26 downloads

Incl. Fee Electronic Paper Voluntary Audit Committee Formation and Practices among Belgian Listed Companies
International Journal of Auditing, Vol. 8, No. 3, pp. 207-222, November 2004
 Marleen Willekens , Heidi Vander Bauwhede and Ann Gaeremynck
Katholieke Universiteit Leuven (KUL) , Katholieke Universiteit Leuven and KU Leuven
Date Posted: October 16, 2004
Accepted Paper Series
26 downloads

Incl. Fee Electronic Paper Accounting for Securitizations: A Comparison of SFAS 140 and IASB 39
Journal of International Financial Management & Accounting, Vol. 19, No. 1, pp. 73-105, Spring 2008
 Ajay Adhikari and Luis Betancourt
American University - Kogod School of Business - Department of Accounting and James Madison University
Date Posted: January 13, 2008
Accepted Paper Series
25 downloads

Incl. Electronic Paper Accrual Management and the Decision to Hold the Shares Acquired from the Exercise of Executive Stock Options
 George Ryan Huston , Richard M. Morton and Thomas Joseph Smith
University of South Florida - School of Accountancy , Florida State University - Department of Accounting and Florida Atlantic University - School of Accounting
Date Posted: March 16, 2013
Working Paper Series
25 downloads

Incl. Electronic Paper Blunders of the Supreme Court of the United States, Part 1
 Dan Goodman
affiliation not provided to SSRN
Date Posted: November 15, 2011
Working Paper Series
25 downloads


 

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