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Abstracts: 489,519
Full Text Papers: 398,394
Authors: 228,766
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69,683

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Last 12 months: 11,228,952
Last 30 days: 844,040

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SSRN eLibrary Search Results
JEL Code: M4
5,337,012 Total downloads
Showing Papers 9,151 - 9,200 of 13,135
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Incl. Electronic Paper Returns to IT Excellence: Evidence from Financial Performance Around Information Technology Excellence Awards
International Journal of Accounting Information Systems, Vol. 12, pp. 189-205, 2011
Adi Masli , Vernon J. Richardson , Juan Manuel Sanchez and Rod Smith
University of Arkansas - Sam M. Walton College of Business , University of Arkansas at Fayetteville , Texas Tech University and Cal State University Long Beach
Date Posted: October 28, 2011
Last Revised: November 02, 2011
Accepted Paper Series
56 downloads

Incl. Electronic Paper Returns to Value Investing: Fundamentals or Limits to Arbitrage?
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Alexsandro Broedel Lopes and Fernando Caio Galdi
Universidade de São Paulo and Fundacao Instituto Capixaba de Pesquisas em Contabilidade, Economia e Financas (FUCAPE)
Date Posted: September 10, 2007
Working Paper Series
384 downloads

Incl. Electronic Paper Returns-Earnings Regressions: An Integrated Approach
Eli Bartov , Stephen Gregory Lynn and Joshua Ronen
New York University , City University of Hong Kong (CityUHK) - Department of Accountancy and New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: May 18, 1999
Working Paper Series
729 downloads

Revaluations of Fixed Assets and Future Firm Performance: Evidence from the U.K.
David Aboody , Mary E. Barth and Ron Kasznik
University of California, Los Angeles (UCLA) - Accounting Area , Stanford University - Graduate School of Business and Stanford Graduate School of Business
Date Posted: February 27, 1998
Working Paper Series

Revalued Financial Tangible, and Intangible Assets: Associations with Share Prices and Non Market-Based Value Estimates
Journal of Accounting Research, Vol. 36, 1998
Mary E. Barth and Greg Clinch
Stanford University - Graduate School of Business and University of Melbourne - Department of Accounting
Date Posted: April 08, 1998
Last Revised: December 25, 2010
Accepted Paper Series

Incl. Electronic Paper Revealing Future Prospects Without Forecasts: The Case of Accelerating Material Contract Filings
Accounting Review, Forthcoming
Edward X. Li
City University of New York (CUNY) - Stan Ross Department of Accountancy
Date Posted: January 25, 2008
Last Revised: February 28, 2013
Accepted Paper Series
273 downloads

Incl. Electronic Paper Revenue Investment, Accounting Conservatism and the Valuation of Loss Making Firms
14th Annual Conference on Financial Economics and Accounting (FEA)
John McCallig
University College Dublin (UCD) - Michael Smurfit Graduate School of Business
Date Posted: January 19, 2004
Working Paper Series
628 downloads

Revenue Manipulation and Restatements by Loss Firms
Auditing: A Journal of Practice & Theory, Forthcoming
Jeffrey L. Callen , Sean W.G. Robb and Dan Segal
University of Toronto - Rotman School of Management , University of Central Florida - Kenneth G. Dixon School of Accounting and Interdisciplinary Center (IDC) Herzliyah
Date Posted: September 28, 2008
Last Revised: April 17, 2013
Accepted Paper Series

Incl. Electronic Paper Revenue Manipulation and Restatements by Loss Firms
Auditing: A Journal of Practice & Theory, Forthcoming
Jeffrey L. Callen , Sean W.G. Robb and Dan Segal
University of Toronto - Rotman School of Management , University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Date Posted: February 18, 2005
Accepted Paper Series
1223 downloads

Incl. Electronic Paper Revenue Recognition in a Multiperiod Agency Setting
Sunil Dutta and Xiao-Jun Zhang
University of California, Berkeley - Haas School of Business and University of California, Berkeley
Date Posted: July 25, 2000
Working Paper Series
723 downloads

Incl. Electronic Paper Revenue Recognition Timing and Attributes of Reported Revenue: The Case of Software Industry's Adoption of Sop 91-1
Journal of Accounting & Economics, Forthcoming
Yuan Zhang
University of Texas at Dallas
Date Posted: October 13, 2004
Last Revised: September 06, 2011
Accepted Paper Series
190 downloads

Revenue Recognition under IFRS Revisited - Conceptual Models, Current Proposals and Practical Consequences
Accounting in Europe, Vol. 2, pp. 69-106, 2005
Jens Wüstemann and Sonja Kierzek
University of Mannheim - Business School and University of Mannheim
Date Posted: June 04, 2007
Accepted Paper Series

Incl. Electronic Paper Revenue Recognition, Accounting Enforcement and Error Correction: An Instructional Case Study
Dominic Detzen
Handelshochschule Leipzig (HHL)
Date Posted: August 08, 2010
Last Revised: February 13, 2011
Working Paper Series
297 downloads

Revenue Recognition, Earnings Management, and Earnings Informativeness in the Semiconductor Industry
Accounting Horizons, Vol 27, No. 1, pp. 91-112, March 2013.
Stephanie J. Rasmussen
University of Texas at Arlington
Date Posted: September 12, 2012
Last Revised: March 15, 2013
Accepted Paper Series

Reverse Logistics in the UK Retail Sector: A Case Study of the Role of Management Accounting in Driving Organisational Change
Management Accounting Research, Forthcoming
John Cullen , Mathew Tsamenyi , Mike Bernon and Jonathan Gorst
University of Sheffield , University of Birmingham - The Birmingham Business School , Cranfield University - School of Management and Sheffield Hallam University - Sheffield Business School
Date Posted: January 28, 2013
Accepted Paper Series

Incl. Electronic Paper Reverse Mergers and Earnings Quality
Chen Chu , Giorgio Gotti and Kathryn M. Schumann
University of Texas at El Paso , University of Texas at El Paso - Department of Accounting and James Madison University
Date Posted: December 03, 2012
Working Paper Series
135 downloads

Review of Literature Linking Corporate Performance to Mergers and Acquisitions
The Review of Financial and Accounting Studies, No. 1, 2011
Tariq Hassaneen Ismail , Abdulati A. Abdou and Radwa Magdy
Cairo University - Faculty of Commerce , Cairo University-Faculty of Commerce and Cairo University - Department of Accounting
Date Posted: January 31, 2009
Last Revised: February 17, 2011
Accepted Paper Series

Review Partners' Reactions to Inconsistent Judgments Received During New Client Screening
Auditing: A Journal of Practice and Theory, March 2003
Susan Ayers and Steven E. Kaplan
Independent and Arizona State University
Date Posted: October 15, 2002
Accepted Paper Series

Reviewers' Responses to Anticipated Stylization Attempts by Preparers of Audit Workpapers
The Accounting Review, April 2003
Hun-Tong Tan and Ken Trotman
Nanyang Technological University (NTU) - Division of Accounting and University of New South Wales (UNSW) - School of Accounting
Date Posted: March 17, 2003
Accepted Paper Series

Reviewers' Responses to Expectations about the Client and the Preparer
The Accounting Review, April 2004
Jay Rich
Illinois State University - College of Business
Date Posted: November 12, 2003
Accepted Paper Series

Incl. Electronic Paper Reviewing External Auditor's Duties and Liabilities in Malawian Banking Industry
Brian Phiri Kampanje
Blantyre International University
Date Posted: October 12, 2012
Working Paper Series
51 downloads

Incl. Electronic Paper Reviewing the SEC’s Review Process: 10-K Comment Letters and the Cost of Remediation
Accounting Review, Forthcoming
Cory A. Cassell , Lauren M. Dreher and Linda A. Myers
University of Arkansas , University of Arkansas and University of Arkansas
Date Posted: October 31, 2011
Last Revised: June 14, 2013
Accepted Paper Series
259 downloads

Revised Pension Rules and the Cost of Debt
Research in Accounting Regulations, Vol. 20, 2007
Kenneth W. Shaw
University of Missouri at Columbia - School of Accountancy
Date Posted: November 12, 2007
Accepted Paper Series

Incl. Electronic Paper Revising the Role of Book Value of Equity in Valuing Loss Firms: What Can Be Learned from Analysts' Forecasts?
Raul Iniguez , Francisco Poveda and Pablo J. Vazquez Veira
University of Alicante - Accounting and Finance Department , University of Alicante - Accounting and Finance Department and University of Alicante - Finance & Accounting
Date Posted: August 04, 2006
Last Revised: December 12, 2012
Working Paper Series
187 downloads

Incl. Electronic Paper Revisited: The Role of Accounting Information of LQ45 Firms on Equity Valuation After the Asian Economic Crisis
Edwin Pranatio and Yanthi Hutagaol
affiliation not provided to SSRN and Binus Business School
Date Posted: September 18, 2009
Last Revised: January 31, 2010
Working Paper Series
94 downloads

Revisiting the Contemporaneous Signaling Effects of Earnings and Dividend Announcements
Louis T. W. Cheng and T.Y. Leung
Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Shue Yan College
Date Posted: February 19, 2004
Working Paper Series

Incl. Electronic Paper Revisiting the Effects of Industry Expertise on Audit Pricing
John Goodwin and Donghui Wu
Sabanci University and The Chinese University of Hong Kong
Date Posted: April 29, 2013
Working Paper Series
25 downloads

Incl. Electronic Paper Revisiting the OLI Paradigm: The Institutions, the State, and China's OFDI
CESifo Working Paper Series No. 3642
Hao Liang , Bing Ren and Haikun Zhu
Tilburg University - Center and Faculty of Economics and Business Administration , Nankai University - School of Business and Nankai University - School of Economics
Date Posted: November 23, 2011
Working Paper Series
94 downloads

Revisiting the Relation between the Default Risk of Debt and the Earnings Response Coefficient
The Accounting Review, Vol 74, No 4, October 1999
Bruce K. Billings
Florida State University - Department of Accounting
Date Posted: November 15, 1999
Accepted Paper Series

Incl. Electronic Paper Revisiting the Relationship between Option Expensing and Stock Returns
Accounting & Taxation, Vol. 3, No. 2, pp. 1-16, 2011
Rogelio J. Cardona
University of Puerto Rico-Rio Piedras
Date Posted: January 07, 2012
Accepted Paper Series
39 downloads

Revisiting the Reportedly Weak Value Relevance of Oil and Gas Asset Present Values: The Roles of Measurement Error, Model Misspecification, and Time Period Idiosyncrasy
The Accounting Review, January 2002
Jeff P. Boone
University of Texas at San Antonio - Department of Accounting
Date Posted: November 16, 2001
Accepted Paper Series

Incl. Electronic Paper Revisiting the Reportedly Weak Value Relevance of Oil and Gas Asset Present Values: The Roles of Measurement Error, Model Misspecification, and Time Period Idiosyncrasy
Jeff P. Boone
University of Texas at San Antonio - Department of Accounting
Date Posted: August 28, 2001
Working Paper Series
251 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
177 downloads

Revitalizing Accounting Ethics Research in the Neo-Kohlbergian Framework: Putting the DIT into Perspective
22:2 (2010): 1–26.,
Charles D. Bailey , Irana Scott and Stephen J. Thoma
University of Memphis , Independent and Independent
Date Posted: March 25, 2010
Last Revised: December 10, 2012
Accepted Paper Series

Reward System Design and Group Creativity: An Experimental Investigation
Accounting Review, Vol. 87, No. 6, 2012
Clara Xiaoling Chen , Michael G. Williamson and Flora H. Zhou
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Texas at Austin - Red McCombs School of Business and University of Illinois at Urbana-Champaign
Date Posted: April 09, 2010
Last Revised: September 21, 2012
Accepted Paper Series

Incl. Electronic Paper Rewriting Earnings History
Stephen G. Ryan and Baruch Lev
New York University (NYU) - Leonard N. Stern School of Business and New York University - Stern School of Business
Date Posted: January 31, 2006
Working Paper Series
523 downloads

Incl. Electronic Paper Rhetoric and Argument in Financial Reporting: Disclosures in Profit Forecasts and Takeover Documents
ACCA Occasional Research Paper No. 31, Certified Accountants Educational Trust, London, ISBN 1-85908-317-X, 2000
Niamh M. Brennan and Sidney J. Gray
University College Dublin (UCD) - Quinn School of Business and University of Sydney
Date Posted: April 28, 2013
Accepted Paper Series
5 downloads

Incl. Electronic Paper Rhetoric, Argument and Impression Management in Hostile Takeover Defence Documents
British Accounting Review, Vol. 42, No. 4, 2010
Niamh M. Brennan , Caroline Daly and Claire Harrington
University College Dublin (UCD) - Quinn School of Business , Deloitte (Ireland) and Deloitte (Ireland)
Date Posted: May 01, 2013
Accepted Paper Series
6 downloads

Rising Conservatism: Implications for Financial Analysis
Financial Analysts Journal, Vol. 58, No. 1, Jan/Feb 2002
Dan Givoly and Carla Hayn
Pennsylvania State University - Mary Jean and Frank P. Smeal College of Business Administration and University of California at Los Angeles
Date Posted: February 26, 2002
Accepted Paper Series

Incl. Electronic Paper Risk Accounting - A Next Generation Risk Management System for Financial Institutions
Allan D. Grody , Peter J. Hughes and Steve Toms
Financial InterGroup , University of York (UK) - The York Management School and University of Leeds - Leeds University Business School (LUBS)
Date Posted: April 28, 2009
Last Revised: April 17, 2010
Working Paper Series
1309 downloads

Incl. Electronic Paper Risk Accounting: An Accounting Based Approach to Measuring Enterprise Risk and Risk Appetite
Allan D. Grody , Peter J. Hughes , Kirin J. Fernandes , Oliver Phillips and Steve Toms
Financial InterGroup , University of York (UK) - The York Management School , Chair in Operations Management , University of York (UK) - The York Management School and University of Leeds - Leeds University Business School (LUBS)
Date Posted: October 22, 2012
Last Revised: October 30, 2012
Working Paper Series
358 downloads

Incl. Electronic Paper Risk Analysis in Brand Valuation
Francesca Beccacece , Emanuele Borgonovo and Francesco Reggiani
Bocconi University - Department of Decision Sciences , Bocconi University - Department of Decision Sciences and Bocconi University - Department of Accounting
Date Posted: September 19, 2006
Working Paper Series
882 downloads

Incl. Electronic Paper Risk Analysis in Extended Enterprise Environments: Identification of Critical Risk Factors in B2B E-Commerce Relationships
Journal of the Association for Information Systems, Vol. 9, Nos. 3-4, pp. 151-174, 2008
Steve G. Sutton , Clark Hampton and Vicky Arnold
University of Central Florida - College of Business Administration , University of Central Florida - Kenneth G. Dixon School of Accounting and University of Central Florida - College of Business Administration
Date Posted: June 25, 2007
Accepted Paper Series
561 downloads

Incl. Electronic Paper Risk Analysis of Accounting Information System Infrastructure
Arsenie Samoil Mihalache
"Alexandru Ioan Cuza" University - Iaşi, România - Faculty of Economics and Business Administration - Doctoral School of Economics
Date Posted: February 15, 2011
Working Paper Series
1062 downloads

Incl. Electronic Paper Risk and Liquidity in a System Context
BIS Working Paper No. 212
Hyun Song Shin
Princeton University - Department of Economics
Date Posted: April 26, 2006
Working Paper Series
473 downloads

Incl. Electronic Paper Risk and Return: Does Tax Risk Reduce Firms’ Effective Tax Rates?
Stevanie S. Neuman , Thomas C. Omer and Andrew Schmidt
Texas A&M University (TAMU) - Department of Accounting , University of Nebraska-Lincoln and North Carolina State University
Date Posted: February 12, 2013
Working Paper Series
64 downloads

Incl. Electronic Paper Risk as Determinant of Income and Cross-Border Pricing of Multi-National Enterprises
ICER Working Paper No. 19/2010
Stefan Lutz and Daniel Kleinfeldt
University of Manchester - School of Economic Studies and affiliation not provided to SSRN
Date Posted: September 22, 2010
Working Paper Series
55 downloads

Incl. Electronic Paper Risk Aversion and Skewness Preference: A Comment
ERIM Report Series Reference No. ERS-2003-009-F&A, Journal of Banking and Finance, Vol. 32, No. 7, pp. 1178-1187, 2008
Thierry Post , Pim van Vliet and Haim Levy
Koc University - Graduate School of Business , Robeco Asset Management - Quantitative Strategies and Hebrew University of Jerusalem - Jerusalem School of Business Administration
Date Posted: February 23, 2006
Working Paper Series
801 downloads

Incl. Electronic Paper Risk Aversion or Downside Risk Aversion, Which Explains the Convexity of Optimal Compensation Contracts?
James Huang
Lancaster University - Department of Accounting and Finance
Date Posted: December 22, 2012
Working Paper Series
24 downloads

Risk Disclosure and Banking Sector Performance and Valuation
Mohamed A. Elbannan
Cairo University - Department of Accounting
Date Posted: November 13, 2011
Working Paper Series


 

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