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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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Last 12 months: 11,189,330
Last 30 days: 1,059,940

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SSRN eLibrary Search Results
JEL Code: M41
4,280,860 Total downloads
Showing Papers 851 - 900 of 9,392
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Performance Evaluation of State-Owned Enterprises: How 'Good' is the Performance Contract System?
Samuel Nana Yaw Simpson
University of Ghana - Business School
Date Posted: April 11, 2012
Working Paper Series

Incl. Electronic Paper Determinants and Performance Effects of Executive Pay Multiples
AAA 2013 Management Accounting Section (MAS) Meeting Paper
 Jeong-Hoon Hyun , Sung-Choon Kang , Bum-Joon Kim and Jae Yong Shin
Seoul National University , Seoul National University , Seoul National University and Seoul National University - College of Business Administration
Date Posted: April 10, 2012
Last Revised: August 14, 2012
Working Paper Series
132 downloads

Incl. Electronic Paper Externalities of Public Firm Presence: Evidence from Private Firms’ Investment Decisions
Journal of Financial Economics (JFE), Forthcoming, MIT Sloan Research Paper No. 4988-13
 Brad Badertscher , Nemit Shroff and Hal D. White
University of Notre Dame , Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Michigan - Ross School of Business
Date Posted: April 09, 2012
Last Revised: March 27, 2013
Accepted Paper Series
237 downloads

Incl. Electronic Paper The Predictive Power of Investment and Accruals
Tuck School of Business Working Paper No. 2012-99
 Jonathan Lewellen and Robert Resutek
Dartmouth College - Tuck School of Business and Dartmouth College - Tuck School of Business
Date Posted: April 09, 2012
Last Revised: March 03, 2013
Working Paper Series
181 downloads

Incl. Electronic Paper Debt and Taxes: Evidence from the Real Estate Industry
Simon School Working Paper No. FR 12-08
 Michael J. Barclay , Shane Heitzman and Clifford W. Smith Jr.
Deceased , Simon School of Business, University of Rochester and Simon Graduate School of Business, University of Rochester
Date Posted: April 07, 2012
Working Paper Series
148 downloads

Incl. Electronic Paper Economic Determinants and the Information Environment Effects of Contingent Considerations: New Insights from SFAS 141(R)
 Brian D. Cadman , Richard Carrizosa and Lucile Faurel
University of Utah - David Eccles School of Business , University of Utah - David Eccles School of Business and University of California, Irvine
Date Posted: April 06, 2012
Last Revised: May 07, 2013
Working Paper Series
89 downloads

Incl. Electronic Paper Does Company Reputation Matter for Disclosure Quality? Evidence from Management Earnings Forecasts
 Ying Cao , Cory A. Cassell , Linda A. Myers and Thomas C. Omer
Chinese University of Hong Kong (CUHK) - School of Accountancy , University of Arkansas , University of Arkansas and Texas A&M University (TAMU) - Department of Accounting
Date Posted: April 05, 2012
Working Paper Series
195 downloads

Incl. Electronic Paper How Do Powerful CEOs Affect Analyst Coverage?
 Pornsit Jiraporn , Yixin Liu and Young Sang Kim
Pennsylvania State University - SGPS; National Institute of Development Administration (NIDA), Bangkok, Thailand , University of New Hampshire and Northern Kentucky University - Haile/US Bank College of Business
Date Posted: April 05, 2012
Last Revised: April 29, 2012
Working Paper Series
93 downloads

Incl. Electronic Paper Corporate Financial Reporting on the Internet: Evidence from Bangladesh
The Cost and Management, Vol. 38, No. 2, pp. 19-24, 2010
 Probal Dutta , Sudipta Bose and Kumar Krishna Biswas
affiliation not provided to SSRN , Grameenphone Ltd (Telenor ASA) and affiliation not provided to SSRN
Date Posted: April 04, 2012
Accepted Paper Series
38 downloads

Incl. Electronic Paper Risk Transfer Valuation in Advance Pricing Agreements between Multinational Enterprises and Tax Authorities
 Zvika Afik and Yaron Lahav
Ben Gurion University and Ben-Gurion University of the Negev
Date Posted: April 04, 2012
Working Paper Series
76 downloads

Incl. Electronic Paper Valutazione della sostenibilità economica e finanziaria del sistema di servizi assistenziali agli anziani non autosufficienti: il caso della Provincia di Autonoma di Trento (Evaluation of the Financial and Economic Sustainability of the Public Companies Managing Health and Social Services for Elderly People: The Case of the Autonomous Province of Trento)
Euricse Working Paper No. 30/12
 Andrea Francesconi and Luca Ghezzi
University of Trento - Department of Computer and Management Sciences (DISA) and SDA Bocconi
Date Posted: April 04, 2012
Working Paper Series
16 downloads

Incl. Electronic Paper Shaping Liquidity: On the Causal Effects of Voluntary Disclosure
NYU Working Paper No. FIN-11-019
 Karthik Balakrishnan , Mary Brooke Billings , Bryan T. Kelly and Alexander Ljungqvist
University of Pennsylvania - Accounting DepartmentUniversity of Pennsylvania - The Wharton School , New York University , University of Chicago - Booth School of Business and New York University (NYU) - Department of Finance
Date Posted: April 03, 2012
Last Revised: April 15, 2013
Working Paper Series
173 downloads

Incl. Electronic Paper Exploring the Use of Control Rhetoric in CEO Letters: Perceptions of Financial Statement Users
Journal of Accounting, Ethics & Public Policy, Vol. 13, No. 1, p. 62, 2012
 Hui Lin and Tracy N. Reed
DePaul University - School of Accountancy and Management Information Systems (MIS) and Appalachian State University - Department of Accounting
Date Posted: April 02, 2012
Last Revised: April 15, 2012
Accepted Paper Series
58 downloads

Incl. Electronic Paper Large Shareholders and Accounting Research
 Ole-Kristian Hope
University of Toronto - Rotman School of Management
Date Posted: April 01, 2012
Last Revised: October 09, 2012
Working Paper Series
308 downloads

Incl. Electronic Paper Obtaining Assurance for Financial Statement Audits and Control Audits when Aspects of the Financial Reporting Process are Outsourced
Auditing: A Journal of Practice & Theory, Forthcoming
 James Lloyd Bierstaker , Long Chen , Margaret H. Christ , Matthew Ege and Natalia M. Mintchik
Villanova University - School of Business , George Mason University - School of Management , University of Georgia , University of Texas and University of Missouri at Saint Louis
Date Posted: April 01, 2012
Last Revised: February 24, 2013
Accepted Paper Series
154 downloads

Incl. Electronic Paper Analyst vs. Market Forecasts of Earnings Management to Avoid Small Losses
Journal of Business Finance & Accounting, Forthcoming
 Michael Eames and Yongtae Kim
Santa Clara University - Accounting and Santa Clara University - Leavey School of Business
Date Posted: March 31, 2012
Accepted Paper Series
77 downloads

The Pricing of Industry Specialisation by Auditors in New Zealand
Accounting and Business Research, Forthcoming
 David Hay and Debra C. Jeter
University of Auckland - Department of Accounting and Finance and Vanderbilt University - Accounting
Date Posted: March 30, 2012
Accepted Paper Series

Organizational Control and Work Effort – Another Look at the Interplay of Rewards and Motivation
European Accounting Review, Forthcoming
 Jennifer Kunz and Stefan Linder
Goethe University Frankfurt and ESSEC Business School
Date Posted: March 30, 2012
Accepted Paper Series

Incl. Electronic Paper Aggregate Earnings and Loan Values
 N. Bugra Ozel
University of California, Los Angeles (UCLA) - Anderson School of Management
Date Posted: March 29, 2012
Last Revised: May 11, 2013
Working Paper Series
38 downloads

Incl. Electronic Paper An Extended Model for Estimating Discretionary Loan Loss Provisions in Brazilian Banks
 Jose Alves Dantas and Paulo Roberto B. Lustosa
Central Bank of Brazil and University of Brasilia
Date Posted: March 29, 2012
Last Revised: April 26, 2012
Working Paper Series
50 downloads

Incl. Electronic Paper Paradox of Writing Clear Rules: Interplay of Financial Reporting Standards and Engineering
The Japanese Accounting Review, Vol. 1, pp. 119-130, 2011, Yale SOM Working Paper
 Shyam Sunder
Yale University - School of Management
Date Posted: March 29, 2012
Accepted Paper Series
67 downloads

Incl. Electronic Paper A Comparison of Forensic Accounting Corporations in the United States
Journal of Accounting, Ethics & Public Policy, Vol. 12, No. 3, 2011
 Wm. Dennis Huber
Capella University
Date Posted: March 28, 2012
Accepted Paper Series
339 downloads

A Social Disclosure Index for Assessing Social Programmes in Brazilian Listed Firms
 Rodrigo S. Gonçalves , Elionor F.J. Weffort and Jorge K. Niyama
University of Brasília (UnB) - Department of Accounting , Fundação Escola de Comércio Álvares Penteado (FECAP) and University of Brasília (UnB) - Department of Accounting
Date Posted: March 28, 2012
Last Revised: October 01, 2012
Working Paper Series

Abnormal Audit Fee and Audit Quality
Auditing: A Journal of Practice & Theory, Forthcoming
 Sharad Asthana and Jeff P. Boone
University of Texas-San Antonio and University of Texas at San Antonio - Department of Accounting
Date Posted: March 27, 2012
Accepted Paper Series

Incl. Electronic Paper Are Public Company Auditors Complicit in Financial Statement Frauds?
 Richard Lartey
Swiss Management Center (SMC) University
Date Posted: March 27, 2012
Working Paper Series
337 downloads

Incl. Electronic Paper Do Financial Statement Misstatements Facilitate Corporate Acquisitions?
 Todd D. Kravet , Linda A. Myers , Juan Manuel Sanchez and Susan Scholz
University of Texas at Dallas - School of Management , University of Arkansas , University of Arkansas - Department of Accounting and University of Kansas - Accounting and Information Systems Area
Date Posted: March 27, 2012
Working Paper Series
175 downloads

Incl. Electronic Paper Dynamic Risk, Accounting-Based Valuation and Firm Fundamentals
 Matthew R. Lyle , Jeffrey L. Callen and Robert J. Elliott
University of Toronto - Rotman School of Management , University of Toronto - Rotman School of Management and University of Calgary - Haskayne School of Business
Date Posted: March 27, 2012
Working Paper Series
138 downloads

Incl. Electronic Paper The Impact of Eliminating the 20-F Reconciliation Requirement for IFRS Filers on Earnings Persistence and Information Uncertainty
Accounting Horizons, Forthcoming
 Tony Kang , Gopal V. Krishnan , Michael C. Wolfe and Han Yi
Oklahoma State University - School of Accounting , American University , Oklahoma State University - School of Accounting and Korea University
Date Posted: March 27, 2012
Accepted Paper Series
304 downloads

Incl. Electronic Paper The Value Relevance of Board Gender Diversity for NZX Listed Firms and Its Association with Growth Options
 Keitha L. Dunstan , Trish Keeper , Thu Phuong Truong and Tony van Zijl
Bond University - School of Business , Victoria University of Wellington , Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - Faculty of Commerce and Administration
Date Posted: March 27, 2012
Working Paper Series
50 downloads

Incl. Electronic Paper Academic Research and Standard Setting: The Case of Other Comprehensive Income
Accounting Horizons, Forthcoming
 Lynn L. Rees and Philip B. Shane
Texas A&M University (TAMU) - Department of Accounting and University of Virginia - McIntire School of Commerce
Date Posted: March 26, 2012
Last Revised: May 07, 2012
Accepted Paper Series
228 downloads

Incl. Electronic Paper Conservatism and Aggregation: The Effect on Cost of Equity Capital and the Efficiency of Debt Contracts
 Anne Beyer
Stanford University - Graduate School of Business
Date Posted: March 26, 2012
Last Revised: May 03, 2012
Working Paper Series
274 downloads

Incl. Electronic Paper Dividends, Research and Development Expenditures, and the Value Relevance of Book Value for UK Loss-Making Firms
British Accounting Review, Forthcoming
 Wei Jiang and Andrew W. Stark
University of Warwick - Accounting Group and University of Manchester - Manchester Business School
Date Posted: March 26, 2012
Last Revised: September 26, 2012
Accepted Paper Series
245 downloads

Incl. Electronic Paper Government Quality, the Adoption of IFRS and Auditor Choice: A Cross Country Analysis
 Tony van Zijl , Nurul Houqe and Reza Monem
Victoria University of Wellington - Faculty of Commerce and Administration , Victoria University of Wellington - Victoria Business School and Griffith University - Griffith Business School
Date Posted: March 26, 2012
Working Paper Series
61 downloads

The Impact of Firm Characteristics on Trading Volume Reaction to the Earnings Reconciliation from IFRS to U.S. GAAP
Contemporary Accounting Research, Forthcoming
 Lucy Huajing Chen and Heibatollah Sami
Villanova University and Lehigh University
Date Posted: March 26, 2012
Accepted Paper Series

Incl. Electronic Paper The Value Relevance of Information About Convertible Financial Instruments
 Helen Bishop , Tony van Zijl and Mike Bradbury
affiliation not provided to SSRN , Victoria University of Wellington - Faculty of Commerce and Administration and affiliation not provided to SSRN
Date Posted: March 26, 2012
Working Paper Series
21 downloads

Incl. Electronic Paper Omitted Variables and Tests of Dividend Displacement
 Elisabeth Dedman , Thanamas Kungwal and Andrew W. Stark
Warwick Business School , Durham University Business School and University of Manchester - Manchester Business School
Date Posted: March 25, 2012
Working Paper Series
48 downloads

The Effect of Knowledge and Extrinsic Motivation in the Attribution Process of Importance to Budgets
 Susana Gago-Rodríguez and Derek E. Purdy
Universidad Carlos III de Madrid and University of Reading - Department of Management
Date Posted: March 25, 2012
Working Paper Series

Incl. Electronic Paper The Audit of Fair Values and Other Estimates: The Effects of Underlying Environmental, Task, and Auditor-Specific Factors
Auditing: A Journal of Practice & Theory, Forthcoming
 Brian Bratten , Lisa Milici Gaynor , Linda S. McDaniel , Norma R. Montague and Gregory E. Sierra
University of Kentucky - Von Allmen School of Accountancy , University of South Florida - School of Accountancy , University of Kentucky - Von Allmen School of Accountancy , Wake Forest University - Schools of Business and Southern Illinois University Edwardsville
Date Posted: March 24, 2012
Last Revised: September 29, 2012
Accepted Paper Series
528 downloads

Incl. Electronic Paper Accounting for Intangible Assets in Public Limited Companies in Malawi
 Brian Phiri Kampanje
Blantyre International University
Date Posted: March 23, 2012
Working Paper Series
185 downloads

How Do Preparers Perceive Costs and Benefits of IFRS for SMEs? Empirical Evidence from the Netherlands
Accounting in Europe, Fall 2012
 Robin Litjens , Sanjay W Bissessur , Henk P. A. J. Langendijk and Ruud Vergoossen
Nyenrode Business Universiteit , affiliation not provided to SSRN , University of Amsterdam and affiliation not provided to SSRN
Date Posted: March 23, 2012
Last Revised: February 09, 2013
Accepted Paper Series

Incl. Electronic Paper Nasty or Naughty: Predictability of Cash Flow and Earnings Management
 Yuan Cheng and Xuehui Han
School of Social Development and Public Policy, Fudan University and Asian Development Bank
Date Posted: March 23, 2012
Last Revised: March 27, 2012
Working Paper Series
139 downloads

Incl. Electronic Paper The Impact of the Dodd-Frank Act on Executive Compensation
 Sam Liu
Temple University – Fox School of Business and Management
Date Posted: March 23, 2012
Last Revised: March 25, 2012
Working Paper Series
139 downloads

Incl. Electronic Paper Agency Problems, Accounting Slack and Banks’ Response to Proposed Reporting of Loan Fair Values
 Leslie D. Hodder and Patrick E. Hopkins
Indiana University Bloomington - Department of Accounting and Indiana University
Date Posted: March 22, 2012
Last Revised: September 11, 2012
Working Paper Series
180 downloads

Has IFRS Adoption Affected Management Accounting Systems? Empirical Evidence from Greece
International Journal of Accounting, Auditing and Performance Evaluation (Forthcoming)
 Sandra Cohen and Sotiris Karatzimas
Athens University of Economics and Business - Department of Business Administration and Athens University of Economics and Business - Department of Business Administration
Date Posted: March 22, 2012
Last Revised: November 05, 2012
Accepted Paper Series

Incl. Electronic Paper The Monetary Benefit of Cooperation in Regulatory Enforcement Actions for Financial Misrepresentation
 Rebecca Files , Gerald S. Martin and Stephanie J. Rasmussen
University of Texas at Dallas , American University - Kogod School of Business and University of Texas at Arlington
Date Posted: March 22, 2012
Working Paper Series
57 downloads

Incl. Electronic Paper The Impact of Authority on Reporting Behavior, Rationalization and Affect
 Pamela R. Murphy and Brian W. Mayhew
Queen's School of Business and University of Wisconsin, Madison - Department of Accounting and Information Systems
Date Posted: March 21, 2012
Last Revised: March 07, 2013
Working Paper Series
81 downloads

Incl. Electronic Paper Chinese Reverse Mergers, Accounting Regimes, and the Rule of Law in China
Thomas Jefferson Law Review, Vol. 34, No. 1, 2011, Thomas Jefferson School of Law Research Paper No. 2024135
 Benjamin A. Templin
Thomas Jefferson School of Law
Date Posted: March 20, 2012
Last Revised: April 03, 2012
Accepted Paper Series
233 downloads

Incl. Electronic Paper Clawback Provisions
 Ilona Babenko , Benjamin Bennett , John M. Bizjak and Jeffrey L. Coles
Arizona State University , Arizona State University , Texas Christian University and Arizona State University (ASU) - Finance Department
Date Posted: March 19, 2012
Last Revised: November 23, 2012
Working Paper Series
245 downloads

Incl. Electronic Paper Analysts' Forecast Error: A Robust Short Term Prediction Model and Its Trading Profitability
 Kris Boudt , Peter de Goeij , James Thewissen and Geert Van Campenhout
KU Leuven - Faculty of Business and Economics (FBE) , CentER, Tilburg Law and Economics Center (TILEC), Tilburg University , KU Leuven - Faculty of Business and Economics (FBE) and Hogeschool-Universiteit Brussel (HUBrussel)
Date Posted: March 18, 2012
Last Revised: April 01, 2013
Working Paper Series
204 downloads

Incl. Electronic Paper The Out-of-Sample Prediction of Annual Operating Cash Flow: A Comparison of Regression and Naïve Forecast Models
 Rick N Francis and Lori M. Olsen
University of Texas at El Paso and Central Michigan University
Date Posted: March 18, 2012
Working Paper Series
71 downloads


 

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