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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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Last 12 months: 11,186,475
Last 30 days: 1,057,634

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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
5,293,442 Total downloads
Showing Papers 91 - 140 of 13,023
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Incl. Electronic Paper A Comparison of Options, Restricted Stock, and Cash for Employee Compensation
Stanford University GSB Research Paper No. 1821
Paul Oyer and Scott Schaefer
Stanford Graduate School of Business and University of Utah - Department of Finance
Date Posted: September 29, 2003
Working Paper Series
1135 downloads

Incl. Electronic Paper A Comparison of Performance Measures for Finding the Best Measure of Business Entity Performance: Source from the Tehran Stock Exchange
Akbar Javadian Kootanaee
University of Mysore - Department of Commerce
Date Posted: April 18, 2013
Working Paper Series
32 downloads

A Comparison of Reported Earnings Under Chinese GAAP vs. IAS: Evidence from the Shanghai Stock Exchange
Accounting Horizons, Vol 13, No 2, June 1999
Charles J.P. Chen , Ferdinand A. Gul and Xijia Su
City University of Hong Kong (CityUHK) - Department of Accountancy , Monash University Sunway Campus and City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: December 05, 1999
Accepted Paper Series

Incl. Electronic Paper A Comparison of the Main Features of Accounting and Statistical Standards and Review of Latest Developments in the Field of Accounting Standards
Irving Fisher Bulletin, No. 22, September 2005
Paolo Poloni and Patrick Sandars
European Central Bank (ECB) and European Central Bank (ECB)
Date Posted: January 12, 2009
Accepted Paper Series
87 downloads

Incl. Electronic Paper A Comparison of U.S. and Offshore-Indian Tax Professionals’ Client Advocacy Attitudes Judgments, and Recommendations
Brian C. Spilker , Bryan W. Stewart , Jaron Wilde and David A. Wood
Brigham Young University , University of South Carolina , Texas A&M University (TAMU) - Department of Accounting and Brigham Young University - School of Accountancy
Date Posted: August 15, 2011
Last Revised: September 05, 2012
Working Paper Series
54 downloads

Incl. Electronic Paper A Comprehensive Analysis of the Use of Special Items to Manage Earnings
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Carol Anilowski Cain , Kalin S. Kolev and Sarah E. McVay
Wake Forest University , Yale School of Management and University of Washington
Date Posted: September 20, 2008
Last Revised: February 21, 2012
Working Paper Series
581 downloads

Incl. Electronic Paper A Comprehensive Structure to Help Analyze, Detect and Prevent Fraud
Alan Reinstein and Mohamed E. Bayou
Wayne State University and University of Michigan at Dearborn
Date Posted: August 16, 1999
Working Paper Series
1417 downloads

A Computational Model of Internal Control Testing Plan Selection
Jim Peters and Jefferson T. Davis
New Mexico Highlands University and affiliation not provided to SSRN
Date Posted: January 21, 1998
Working Paper Series

Incl. Electronic Paper A Concept of Multiple-Entity Accounting for Capital Distribution
George Bijak
GB Capital
Date Posted: October 13, 2005
Last Revised: May 04, 2011
Working Paper Series
403 downloads

Incl. Electronic Paper A Conceptual and Empirical Evaluation of Accrual Prediction Models
Sok-Hyon Kang
George Washington University - School of Business
Date Posted: February 22, 1999
Working Paper Series
1659 downloads

A Conceptual Development of Simons’ Levers of Control Framework
Management Accounting Research, Forthcoming
Sophie Tessier and David Otley
HEC Montreal and Lancaster University
Date Posted: April 17, 2012
Accepted Paper Series

A Conceptual Framework for Accounting for Public-Benefit Entities
Public Money & Management, Vol. 28, No. 4, pp. 247-254, August 2008
Richard Laughlin
University of London, King's College London - Department of Management
Date Posted: July 14, 2008
Accepted Paper Series

A Conceptual Framework for Learning Management Accounting
CAAA Annual Conference 2009 Paper
Gary Spraakman
York University
Date Posted: January 12, 2009
Last Revised: April 17, 2009
Working Paper Series

A Conceptual Framework of Impression Management: New Insights from Psychology, Sociology, and Critical Perspectives
Accounting and Business Research, Vol. 41 No. 5, pp. 415-437, 2011
Doris M. Merkl-Davies and Niamh M. Brennan
Bangor University and University College Dublin (UCD) - Quinn School of Business
Date Posted: March 20, 2011
Last Revised: April 28, 2013
Accepted Paper Series

A Conceptual Risk Framework for Internal Auditing in E-commerce
Managerial Auditing Journal, Vol. 19, No. 4, pp. 556-564, 2004
Jagdish Pathak
University of Windsor - Odette School of Business
Date Posted: November 27, 2004
Accepted Paper Series

A Content Analysis Of Codes Of Ethics From Fifty-Seven National Accounting Organisations
As published in Business Ethics: A European Review, Vol 9, No 3, July 2000
Brian Farrell and Deirdre Cobbin
University of Technology, Sydney and University of Technology, Sydney
Date Posted: October 03, 2000
Accepted Paper Series

A Content Analysis of the Comprehensive Income Exposure Draft Comment Letters
Research in Accounting Regulation, Vol. 19, 2006
Alex C. Yen , D. Eric Hirst and Patrick E. Hopkins
College of the Holy Cross , University of Texas at Austin and Indiana University
Date Posted: November 28, 2006
Accepted Paper Series

A Contingency Model of Electronic Integration and Accounting Information Systems Effectiveness: Organizational Coordination and Control Effects
Andreas I. Nicolaou
Bowling Green State University - Accounting & Management Information Systems
Date Posted: April 19, 1998
Working Paper Series

A Contingency Study of the Adoption of Competitor-Focused Accounting
Chris Guilding
Griffith University - School of Accounting and Finance - Gold Coast Campus
Date Posted: February 27, 1997
Working Paper Series

A Contingency Theory Perspective on the Risk Management Control System Within Birmingham City Council
Management Accounting Research, Forthcoming
Margaret Woods
Aston Business School
Date Posted: September 23, 2008
Accepted Paper Series

A Contingent Rationale for Cost System Design in Services
MANAGEMENT ACCOUNTING RESEARCH, Vol 8, No 3, September 1997
T.J. Stan Brignall
Aston University
Date Posted: August 13, 1997
Accepted Paper Series

Incl. Fee Electronic Paper A Continuous Relation Between Audit Firm Size and Audit Opinions: Evidence from China
International Journal of Auditing, Vol. 12, No. 2, pp. 111-127, July 2008
Chuntao Li , Frank M. Song and Sonia M. L. Wong
University of Hong Kong - School of Economics and Finance , University of Hong Kong - School of Economics and Finance and University of Hong Kong
Date Posted: July 14, 2008
Accepted Paper Series
2 downloads

A Convenient Scapegoat: Fair Value Accounting by Commercial Banks during the Financial Crisis
The Accounting Review, Vol. 87, No. 1, January 2012
Brad Badertscher , Jeffrey J. Burks and Peter D. Easton
University of Notre Dame , University of Notre Dame and University of Notre Dame - Department of Accountancy
Date Posted: March 15, 2010
Last Revised: February 02, 2012
Accepted Paper Series

Incl. Electronic Paper A Corporate Finance Cash Flow Model with Float
Serie Documentos de Trabajo, Documento No. 142
Rodolfo Apreda
University of CEMA
Date Posted: May 16, 2009
Working Paper Series
157 downloads

Incl. Electronic Paper A Corporate Governance Index for Large Listed Companies in India
Jayati Sarkar , Subrata Sarkar and Kaustav Sen
Indira Gandhi Institute of Development Research (IGIDR) , Indira Gandhi Institue of Development Research and Pace University - Lubin School of Business
Date Posted: May 11, 2012
Working Paper Series
233 downloads

A Corporate Governance Perspective on ERP Implementation
International Journal of Public Information System
Jidong Zhang and Liyan Wang
Beijing International Studies University and Peking University - Guang Hua School of Management
Date Posted: September 24, 2009
Last Revised: November 15, 2010
Accepted Paper Series

A Cost Model for Manufacturing Cells in Lean Production
Pere Nicolás
Autonomous University of Barcelona - Department of Business Administration
Date Posted: December 20, 1996
Working Paper Series

Incl. Electronic Paper A Critical Analysis of the Economic Value Added Method
Baitshepi Tebogo
Institute of Development Management
Date Posted: April 09, 2011
Last Revised: June 07, 2011
Working Paper Series
473 downloads

Incl. Electronic Paper A Critical Analysis of the Empirical Researches on Comprehensive Income Value Relevance
European Journal of Scientific Research, Vol. 76, No. 4, pp. 587-594, 2012
Olga Ferraro and Stefania Veltri
University of Calabria, Italy and University of Calabria, Italy
Date Posted: December 11, 2012
Last Revised: December 15, 2012
Accepted Paper Series
53 downloads

Incl. Electronic Paper A Critical Assessment of the Bunge-Wand-Weber Ontology for Conceptual Modeling
16th Annual Workshop on Information Technolgies & Systems (WITS) Paper
Gove N. Allen and Salvatore T. March
Tulane University - A.B. Freeman School of Business and Vanderbilt University - Strategy and Business Economics
Date Posted: June 28, 2007
Last Revised: November 23, 2012
Working Paper Series
290 downloads

A Critical Commentary on Wilkinson and Durden's (1998) Measures of Accounting Publishing Productivity
As published in Pacific Accounting Review, Vol 11, No 1, June 1999
Markus J. Milne , Ralph W. Adler and Alan MacGregor
University of Canterbury - Department of Accountancy Finance and Information Systems , University of Otago - Department of Accountancy and University of Otago - Department of Accountancy
Date Posted: August 16, 2000
Accepted Paper Series

A Critical Note on Empirical Comprehensive Income Research
Philippe Van Cauwenberge and Ignace De Beelde
Ghent University - Department of Accountancy and Corporate Finance and Ghent University - Department of Accountancy and Corporate Finance
Date Posted: May 08, 2007
Working Paper Series

A Critical View of the GASB (German Accounting Standards Board) Draft 'White Paper' on the Future of European Creditor Protection
Andreas Haaker
affiliation not provided to SSRN
Date Posted: September 08, 2010
Working Paper Series

Incl. Electronic Paper A Critique of Plesko's 'An Evaluation of Alternative Measures of Corporate Tax Rates'
Terry J. Shevlin
University of California-Irvine
Date Posted: November 10, 1999
Working Paper Series
471 downloads

Incl. Electronic Paper A Critique of the Descriptive Power of the Private Interest Model of Professional Accounting Ethics: An Examination Over Time in the Irish Context
Accounting, Auditing & Accountability Journal, Vol. 16, No. 2, pp. 159-185, 2003
Mary Canning and Brendan O'Dwyer
Dublin City University Business School and University of Amsterdam - Faculty of Economics and Business (FEB)
Date Posted: February 11, 2011
Accepted Paper Series
46 downloads

A Cross-Country Study on the Effects of National Culture on Earnings Discretion
Journal of International Business Studies, Forthcoming
Sam Han , Tony Kang , Stephen B. Salter and Yong Keun Yoo
Korea University Business School , Oklahoma State University - School of Accounting , University of Texas at El Paso - Department of Accounting and Korea University Business School
Date Posted: June 27, 2008
Accepted Paper Series

Incl. Electronic Paper A Cross-Country Study on the Effects of National Culture on Earnings Management
Journal of International Business Studies, Vol. 41, No. 1, 2010
Sam Han , Tony Kang , Stephen B. Salter and Yong Keun Yoo
Korea University Business School , Oklahoma State University - School of Accounting , University of Texas at El Paso - Department of Accounting and Korea University Business School
Date Posted: February 04, 2011
Accepted Paper Series
143 downloads

Incl. Electronic Paper A Deal Too Far - the Case of the Killer Acquisition
MGSM Working Paper No. 2006-13
Tyrone M. Carlin , Nigel Finch and Guy Ford
The University of Sydney Business School , The University of Sydney Business School and Macquarie University - Graduate School of Management
Date Posted: October 14, 2006
Working Paper Series
615 downloads

A Decade of Sustainability Reporting: Developments and Significance
International Journal of Environment and Sustainable Development, Vol. 3, No. 1, pp. 51-64
Ans Kolk
University of Amsterdam - University of Amsterdam Business School
Date Posted: July 02, 2004
Accepted Paper Series

A Descriptive Analysis of Audit Price Changes in the UK 1991-1995
European Accounting Review, Vol. 13, No. 1, 2004
Christopher K.M. Pong
Nottingham University Business School
Date Posted: December 28, 2003
Accepted Paper Series

Incl. Electronic Paper A Descriptive Analysis on the Implementation of Balanced Scorecards in German-Speaking Countries
Gerhard Speckbacher , Jürgen Bischof and Thomas Pfeiffer
Vienna University of Economics and Business Administration (WU) , Aalen University of Applied Sciences and University of Vienna - Accounting and Control
Date Posted: November 03, 2007
Working Paper Series
863 downloads

A Descriptive Analysis on the Implementation of Balanced Scorecards in German-Speaking Countries
Management Accounting Research, Vol. 14, No. 4, December 2003
Gerhard Speckbacher , Jürgen Bischof and Thomas Pfeiffer
Vienna University of Economics and Business Administration (WU) , Aalen University of Applied Sciences and University of Vienna - Accounting and Control
Date Posted: November 13, 2003
Accepted Paper Series

Incl. Electronic Paper A Descriptive Study of Factors Associated with the Internal Audit Function Having an Impact: Comparisons between Organizations in a Developed and an Emerging Economy
Audrey A. Gramling , Irem Nuhoglu and David A. Wood
Bellarmine University , Boğaziçi University and Brigham Young University - School of Accountancy
Date Posted: October 22, 2011
Last Revised: April 17, 2012
Working Paper Series
236 downloads

A Development Agenda, the Donor Dollar, and Voluntary Failure
Accounting, Business and Financial History, Vol. 20, No. 2, 2010
David Sutton , Carolyn J. Cordery and Rachel F. Baskerville
Victoria University of Wellington , Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: September 10, 2010
Last Revised: February 17, 2011
Accepted Paper Series

A Directed Graph Based Model for Fault Diagnosis in Internal Control Systems
Jian Guan and Alan Levitan
University of Louisville - Department of Computer Information Systems and University of Louisville - College of Business and Public Administration
Date Posted: July 09, 2008
Working Paper Series

A Discussion of 'Assessing the Relative Informativeness and Permanence of Pro Forma Earnings and Gaap Operating Earnings'
Journal of Accounting & Economics (JAE), Vol. 36, Nos. 1-3, pp. 321-336, December 2003
Mark Thomas Bradshaw
Boston College
Date Posted: November 28, 2003
Last Revised: July 15, 2010
Accepted Paper Series

Incl. Electronic Paper A Discussion of 'Do Managers Use Earnings Guidance to Influence Street Earnings Exclusions?'
Mark Thomas Bradshaw
Boston College
Date Posted: April 16, 2011
Working Paper Series
88 downloads

A Discussion of 'Importance of Past Performance: Empirical Evidence on Quality of E-Service Providers'
Contemporary Accounting Research, Vol. 25, No. 2, 2008
Shane S. Dikolli
Duke University - Fuqua School of Business
Date Posted: May 14, 2008
Accepted Paper Series

A Discussion of 'What Do Management Earnings Forecasts Convey about the Macroeconomy?'
Forthcoming in Journal of Accounting Research
Maria Ogneva
University of Southern California - Marshall School of Business
Date Posted: March 18, 2013
Accepted Paper Series

Incl. Electronic Paper A Double-Hurdle Approach to the Analysis of Factors Affecting Dividend Payouts by Firms Issuing Restricted Stocks
Journal of Law and Financial Management, Vol. 9, No. 2, pp. 16-28, December 2010
Orapin Duangploy , Justo Manrique and Rahul Verma
affiliation not provided to SSRN , affiliation not provided to SSRN and University of Houston - Downtown - College of Business
Date Posted: March 08, 2011
Last Revised: May 14, 2011
Accepted Paper Series
49 downloads


 

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