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SSRN eLibrary Statistics:

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Abstracts: 484,422
Full Text Papers: 393,787
Authors: 226,737
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68,988

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To date: 65,953,402
Last 12 months: 11,186,475
Last 30 days: 1,057,634

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  Footnotes:
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Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M4
5,293,586 Total downloads
Showing Papers 8,801 - 8,850 of 13,024
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Incl. Electronic Paper Recognition and Disclosure Reliability: Evidence from SFAS No. 106
Paquita Y. Davis-Friday , Chao-Shin Liu and H. Fred Mittelstaedt
CUNY-Baruch College , University of Notre Dame - Department of Accountancy and University of Notre Dame
Date Posted: December 06, 2000
Working Paper Series
550 downloads

Recognition and Measurement of Assets in the International Accounting Harmonization. Impairment Test and Intangibles in a Dynamic Perspective
Comptabilite Controle Audit, Vol. 10, No. 2, pp. 55-72, November 2004
Yuri Biondi
French National Center for Scientific Research (CNRS)
Date Posted: August 10, 2005
Accepted Paper Series

Incl. Electronic Paper Recognition v. Disclosure and Auditor Misstatement Correction: The Cases of Stock Compensation and Leases
Robert Libby , Mark W. Nelson and James E. Hunton
Cornell University - Samuel Curtis Johnson Graduate School of Management , Cornell University - Samuel Curtis Johnson Graduate School of Management and Bentley University - Department of Accountancy
Date Posted: April 14, 2005
Working Paper Series
529 downloads

Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock-Compensation and Lease Information
Journal of Accounting Research, Forthcoming
Robert Libby , Mark W. Nelson and James E. Hunton
Cornell University - Samuel Curtis Johnson Graduate School of Management , Cornell University - Samuel Curtis Johnson Graduate School of Management and Bentley University - Department of Accountancy
Date Posted: May 08, 2006
Accepted Paper Series

Recognition versus Disclosure in Financial Statements: Does Search-facilitating Technology Improve Transparency?
Frank D. Hodge , S. Jane Kennedy Jollineau and Laureen A. Maines
University of Washington - Michael G. Foster School of Business , University of San Diego - School of Business and Indiana University Bloomington - Department of Accounting
Date Posted: December 10, 2002
Working Paper Series

Incl. Electronic Paper Recognizing Management Accounting Development Problems in Manufacturing Firms: Evidence from Tehran Stock Exchange
Shokrollah Khajavi and Amin Nazemi
Shiraz University and affiliation not provided to SSRN
Date Posted: November 14, 2006
Working Paper Series
676 downloads

Incl. Electronic Paper Reconciling Archival and Experimental Research: Does Internal Audit Contribution Affect the External Audit Fee?
Behavioral Research in Accounting, Forthcoming
Douglas F. Prawitt , Nathan Y. Sharp and David A. Wood
Brigham Young University , Texas A&M University (TAMU) - Department of Accounting and Brigham Young University - School of Accountancy
Date Posted: December 02, 2007
Last Revised: September 05, 2010
Working Paper Series
1512 downloads

Incl. Electronic Paper Reconciling Cost Theory with Cost Accounting Practices
Daniel R. Marburger
Arkansas State University
Date Posted: May 29, 2008
Working Paper Series
836 downloads

Incl. Electronic Paper Reconciling Growth and Persistence as Explanations for Accrual Mispricing
Johnson School Research Paper Series No. #11-09
Paul Hribar and Nir Yehuda
University of Iowa - Henry B. Tippie College of Business and Northwestern University - Department of Accounting Information & Management
Date Posted: April 08, 2008
Last Revised: April 14, 2009
Working Paper Series
1746 downloads

Reconciling Value Estimates from the Discounted Cash Flow Model and the Residual Income Model
Contemporary Accounting Research, Summer 2001
Russell J. Lundholm and Terry O'Keefe
University of British Columbia - Sauder School of Business and University of Queensland - Accounting and Accountability
Date Posted: April 17, 2001
Accepted Paper Series

Incl. Electronic Paper Reconciling Value Estimates from the Discounted Cash Flow Value Model and the Residual Income Model
Russell J. Lundholm and Terry O'Keefe
University of British Columbia - Sauder School of Business and University of Queensland - Accounting and Accountability
Date Posted: July 13, 2000
Working Paper Series
2776 downloads

Reconsidering the 'Lack of Duty' Defense to State Auditor Negligence Claims
Journal of Corporation Law, Vol. 25, No. 3, 2000
Christopher Allegaert and Daniel Tinkelman
Allegaert Berger & Vogel LLP and Pace University
Date Posted: July 15, 2000
Accepted Paper Series

Reconstructing Corporate History Using Accounting Data
Indrajit Mallick
Centre for Studies in Social Sciences Calcutta
Date Posted: March 25, 2010
Working Paper Series

Incl. Electronic Paper Recordkeeping Alters Economic History by Promoting Reciprocity
Sudipta Basu , John W. Dickhaut , Gary Hecht , Kristy L. Towry and Gregory B. Waymire
Temple University - Fox School of Business and Management , Chapman University (Deceased) , University of Wisconsin - Madison , Emory University and Emory University - Department of Accounting
Date Posted: November 08, 2007
Last Revised: November 18, 2007
Working Paper Series
191 downloads

Recordkeeping Alters Economic History by Promoting Reciprocity
Proceedings of the National Academy of Sciences, Vol. 106, No. 4, pp. 1009-1014, January 27, 2009
Sudipta Basu , John W. Dickhaut , Gary Hecht , Kristy L. Towry and Gregory B. Waymire
Temple University - Fox School of Business and Management , Chapman University (Deceased) , University of Wisconsin - Madison , Emory University and Emory University - Department of Accounting
Date Posted: January 21, 2009
Accepted Paper Series

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 Recoverable Cost: The Basis of a General Theory of Financial Accounting Measurement
Accounting Inquiries, Vol. 1, No. 2, February 1992
Stanley C.W. Salvary
Canisius College - Department of Accounting
Date Posted: May 26, 2005
Accepted Paper Series
478 downloads

Incl. Electronic Paper Recovering Bonuses After Restated Financials: Adopting Clawback Provisions
Noel D. Addy Jr. , Xiaoyan Chu and Timothy R. Yoder
Mississippi State University - Adkerson School of Accountancy , Louisiana Tech University - School of Professional Accountancy and University of Nebraska at Omaha
Date Posted: August 29, 2009
Last Revised: May 19, 2011
Working Paper Series
417 downloads

Incl. Electronic Paper Recruiting Internal Auditors: The Effects of Using the Internal Audit Function as a Management Training Ground and Performing Consulting Services
F. Greg Burton , Matthew W. Starliper , Scott L. Summers and David A. Wood
Brigham Young University - School of Accountancy , Brigham Young University - Marriott School , Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: October 16, 2012
Last Revised: May 03, 2013
Working Paper Series
170 downloads

Red Flags in Accounting
THE BLACKWELL ENCYCLOPEDIC DICTIONARY OF ACCOUNTING, A. Rashad Abdel-Khalik, ed., pp. 245-247, Blackwell Publishers Limited, 1997
Ehsan H. Feroz
University of Washington - Tacoma-Milgard School of Business
Date Posted: August 25, 2008
Last Revised: December 01, 2008
Accepted Paper Series

Incl. Electronic Paper Redacted Disclosure
Joseph Weber and Robert E. Verrecchia
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Pennsylvania - Accounting Department
Date Posted: January 13, 2006
Working Paper Series
451 downloads

Redesigning Variance Analysis for Problem Solving
As published in Management Accounting Research, Vol 12, No 1, March 2001
David Emsley
University of Sydney - School of Business
Date Posted: February 22, 2001
Accepted Paper Series

Incl. Electronic Paper Rediscovering Board Expertise: Legal Implications of the Empirical Literature
GWU Law School Public Law Research Paper No. 363, GWU Legal Studies Research Paper No. 363
Lawrence A. Cunningham
George Washington University Law School
Date Posted: October 25, 2007
Working Paper Series
304 downloads

Incl. Electronic Paper Redmond Products
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Daniel Jones
Assumption College
Date Posted: August 14, 2010
Last Revised: October 21, 2010
Working Paper Series
100 downloads

Incl. Electronic Paper Reduced Quality and an Unlevel Playing Field Make Consumers Happier
Nahum D. Melumad and Amir Ziv
Columbia Business School - Accounting, Business Law & Taxation and Columbia Business School
Date Posted: October 22, 2000
Working Paper Series
151 downloads

Incl. Electronic Paper Reducing Errors in Measures of Corporate Tax Incentives
Lillian F. Mills , Kaye J. Newberry and Garth Novack
University of Texas at Austin - McCombs School of Business , University of Arizona - Department of Accounting and University of Washington Tacoma
Date Posted: September 30, 2002
Working Paper Series
185 downloads

Incl. Electronic Paper Reducing Management's Influence on Auditors' Judgments: An Experimental Investigation of SOX 404 Assessments
Christine E. Earley , Vicky B. Hoffman and Jennifer Joe
Providence College - Department of Accountancy , University of Pittsburgh - Katz Graduate School of Business and Georgia State University - School of Accountancy
Date Posted: November 23, 2008
Last Revised: April 27, 2009
Working Paper Series
234 downloads

Reducing Restatements with Increased Industry Expertise
Contemporary Accounting Research, Vol. 26, No. 3, 2009
Chen-lung Chin and Hsin-Yi Chi
National Chengchi University (NCCU) - Department of Accounting and National Chung Hsing University - Department of Accounting
Date Posted: July 10, 2006
Last Revised: September 24, 2009
Accepted Paper Series

Incl. Electronic Paper Reducing the Barriers to International Trade in Accounting Services: Why it Matters, and the Road Ahead
NYU, Law and Economics Working Paper No. 00-004
Lawrence J. White
New York University (NYU) - Leonard N. Stern School of Business
Date Posted: June 06, 2000
Working Paper Series
394 downloads

Reduction of Non-Audit Fees and Earnings Management
Kam Wah Lai
Hong Kong Polytechnic University
Date Posted: March 02, 2007
Working Paper Series

Incl. Electronic Paper Reengineering Nonprofit Financial Accountability: Toward a More Reliable Foundation for Regulation
Hauser Center for Nonprofit Org. Working Paper No. 4
Elizabeth K. Keating and Peter Frumkin
Harvard University - John F. Kennedy School of Government and University of Texas at Austin - Lyndon B. Johnson School of Public Affairs
Date Posted: January 04, 2001
Working Paper Series
979 downloads

Incl. Electronic Paper Reexamination of the Relationship Between Disclosure and Cost of Capital
Global Journal of Business Research, Vol. 3, No. 1, pp. 15-26, 2009
Zhaohui Randall Xu
University of Houston, Clear Lake
Date Posted: February 27, 2010
Accepted Paper Series
156 downloads

Incl. Electronic Paper Reexamining the Relation Between Audit and Non-Audit Fees: Dealing with Weak Instruments in Two-Stage Least Squares Estimation
Lilian Chan , Tai-Yuan Chen , Surya N. Janakiraman and Suresh Radhakrishnan
University of Hong Kong , Hong Kong University of Science & Technology (HKUST) - School of Business and Management , University of Texas at Dallas - Department of Accounting & Information Management and University of Texas at Dallas - School of Management
Date Posted: July 24, 2010
Working Paper Series
186 downloads

Reexamining the Value of Relevance of E-Commerce Initiatives
Journal of Management Information Systems, Vol. 21, No. 1, pp. 57-84, Summer 2004
Andrew Urbaczewski , Bruce Dehning , John Wells and Vernon J. Richardson
University of Michigan - Dearborn , Chapman University - The George L. Argyros School of Business & Economics , affiliation not provided to SSRN and University of Arkansas at Fayetteville
Date Posted: February 25, 2009
Accepted Paper Series

Incl. Electronic Paper Reference Points and Budget Requests: Can Controls Destroy Honesty in Managerial Reporting?
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Eddy Cardinaels
Tilburg University - Center and Faculty of Economics and Business Administration
Date Posted: August 20, 2010
Last Revised: December 14, 2010
Working Paper Series
167 downloads

Incl. Electronic Paper Refinancing Pressure and Earnings Management: Evidence from Changes in Short-Term Debt and Discretionary Accruals
L. Paige Fields , Manu Gupta and Michael S. Wilkins
Texas A&M University (TAMU) - Department of Finance , Virginia Commonwealth University (VCU) - Department of Finance, Insurance & Real Estate and Trinity University
Date Posted: May 28, 2012
Last Revised: February 09, 2013
Working Paper Series
125 downloads

Incl. Electronic Paper Refining the York Index Investment Criteria
Priti Shokeen , Therese M. Woodward and David Wheeler
Kingston Business School - School of Accounting and Finance , Kingston Business School and York University - Schulich School of Business
Date Posted: December 13, 2006
Working Paper Series
113 downloads

Reflections on the Use of a Dual-Methodology Research Design to Evaluate Accounting and Management Practice in UK University Central Administrative Services
Management Accounting Research, Summer 2007
Rhoda Brown and T.J. Stan Brignall
University of Warwick - Warwick Business School and Aston University
Date Posted: August 29, 2006
Accepted Paper Series

Incl. Electronic Paper Reflections on Using Simulations in Teaching Accounting and Strategic Management
Leslie Blyth
Grant MacEwan University
Date Posted: January 13, 2009
Working Paper Series
191 downloads

Incl. Fee Electronic Paper Reform of Accounting Education in the Post-Enron Era: Moving Accounting 'Out of the Shadows'
Abacus, Vol. 40, No. 3, pp. 342-378, October 2004
Joel Amernic and Russell Craig
University of Toronto - Rotman School of Management and Australian National University (ANU) - School of Business and Information Management
Date Posted: October 08, 2004
Accepted Paper Series
18 downloads

Incl. Electronic Paper Reforming Accounting Education in a Transition Economy: A Case Study of Armenia
International Management Development Association, Forthcoming
Robert W. McGee
Fayetteville State University
Date Posted: May 30, 2003
Accepted Paper Series
302 downloads

Incl. Electronic Paper Reforming Regulation of Corporate Governance
Networks Financial Institute Policy Brief No. 2006-PB-19
Kenneth Lehn
University of Pittsburgh - Finance Group
Date Posted: November 29, 2006
Working Paper Series
276 downloads

Incl. Electronic Paper Reforming the Accounting Curriculum in Russia: Some Guidelines Based on the Armenian and Bosnian Experiences
Barry University Andreas School of Business Working Paper
Galina Preobragenskaya and Robert W. McGee
Omsk State University - School of International Business and Fayetteville State University
Date Posted: June 18, 2003
Working Paper Series
379 downloads

Reforming the Culture of Financial Reporting: The PCAOB and the Metrics for Accounting Measurements
Washington University Law Quarterly, Forthcoming
James D. Cox
Duke University School of Law
Date Posted: May 07, 2003
Accepted Paper Series

Incl. Electronic Paper Reforming the Valuation and Funding of Pension Promises: Are Occupational Pension Plans Safer?
OECD Working Paper No. 13
Juan Yermo
Organization for Economic Co-Operation and Development (OECD)
Date Posted: August 13, 2008
Working Paper Series
85 downloads

Incl. Electronic Paper Reforms Aiming at Economies of Scale: The Structure of Administration and Management Costs of Public Statutory Accident Insurance Funds in Germany
University of Zurich Working Paper No. 332
Lukas Haag and Ashok Kaul
University of Zurich and Saarland University
Date Posted: September 25, 2007
Working Paper Series
68 downloads

Incl. Electronic Paper Reg FD and the Competitiveness of All-Star Analysts
Mark Bagnoli , Susan G. Watts and Yong Zhang
Purdue University , Purdue University and Hong Kong University of Science & Technology (HKUST)
Date Posted: January 10, 2006
Working Paper Series
364 downloads

Incl. Electronic Paper Regional Disparities in Audit Pricing: Evidence from Switzerland
Anke Muessig and Robert Breitkreuz
University of St. Gallen and University of St. Gallen
Date Posted: June 20, 2010
Working Paper Series
138 downloads

Incl. Electronic Paper Regional Patterns of Intangible Capital, Agglomeration Effects and Localised Spillovers in Germany
DIW Berlin Discussion Paper No. 1112
Kurt Geppert and Anne Neumann
German Institute for Economic Research (DIW Berlin) - Innovation, Management, Service and German Institute for Economic Research (DIW Berlin)
Date Posted: March 28, 2011
Working Paper Series
13 downloads

Incl. Fee Electronic Paper Regression-Based Tests of the Market Pricing of Accounting Numbers: The Mishkin Test and Ordinary Least Squares
Journal of Accounting Research, Vol. 45, No. 5, pp. 1081-1114, December 2007
Arthur G. Kraft , Andrew J. Leone and Charles E. Wasley
Cass Business School , University of Miami and University of Rochester - Simon School of Business
Date Posted: December 11, 2007
Accepted Paper Series
11 downloads


 

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