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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,173
Full Text Papers: 393,564
Authors: 226,645
Papers Received in
  Last 12 months:
68,973

Paper Downloads:
To date: 65,885,359
Last 12 months: 11,172,224
Last 30 days: 1,065,087

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Papers with
  Resolved
  References:
238,981
Total References: 8,480,523
Papers with Cites: 230,038
Total Citation
  Links:
5,722,240
Papers with
  Resolved
  Footnotes:
77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M40
869,782 Total downloads
Showing Papers 941 - 990 of 2,717
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Incl. Electronic Paper The Effect of Accounting-Based Earnings Attributes on CEO Compensation
Prapaporn Kiattikulwattana , Don Hansen and Sandeep Nabiaar
Chulalongkorn University , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: August 04, 2009
Working Paper Series
144 downloads

Incl. Electronic Paper The Effects of Market Competition and International Orientation on Management Control Systems’ Use by Emerging Market Publicly Listed Companies
AAA 2010 Management Accounting Section (MAS) Meeting Paper
Neale Gilbert O'Connor , Sandra C. Vera-Munoz and Francis Chan
National University of Singapore , University of Notre Dame - Department of Accountancy and Hong Kong Shue Yan University
Date Posted: August 04, 2009
Last Revised: January 12, 2010
Working Paper Series
361 downloads

Incl. Electronic Paper A Framework for Financial Reporting Standards: Issues and a Suggested Model
Robert J. Bloomfield , Theodore E. Christensen , Karim Jamal , Stephen R. Moehrle , James A. Ohlson , Stephen H. Penman , Gary Previts , Thomas L. Stober , Shyam Sunder , Ross L. Watts and Robert H. Colson
Cornell University - Samuel Curtis Johnson Graduate School of Management , Brigham Young University - Marriott School of Management , University of Alberta - Department of Accounting, Operations & Information Systems , University of Missouri at Saint Louis - Accounting Area , New York University (NYU) - Leonard N. Stern School of Business , Columbia University - Department of Accounting , Case Western Reserve University - Department of Accountancy , University of Notre Dame - Department of Accountancy , Yale University - School of Management , Massachusetts Institute of Technology (MIT) - Sloan School of Management and Grant Thornton LLP
Date Posted: August 02, 2009
Last Revised: January 27, 2013
Working Paper Series
1495 downloads

Incl. Electronic Paper An Examination of the Control System Used to Manage Autonomy
AAA 2010 Management Accounting Section (MAS) Meeting Paper
Anne-Marie Kruis and Sally K. Widener
Nyenrode University and Rice University - Jesse H. Jones Graduate School of Business
Date Posted: August 02, 2009
Last Revised: January 12, 2010
Working Paper Series
142 downloads

Executive Pay and the Credit Crisis of 2008
HBS Case No. 109-036
V. G. Narayanan , Fabrizio Ferri and Lisa Brem
Harvard Business School , Columbia Business School - Accounting, Business Law & Taxation and Harvard Business School
Date Posted: August 02, 2009
Working Paper Series

Executive Pay and the Credit Crisis of 2008 (B)
HBS Case No. 110-005
V. G. Narayanan and Lisa Brem
Harvard Business School and Harvard Business School
Date Posted: August 02, 2009
Working Paper Series

Risk Management at Wellfleet Bank: Abridged
HBS Case No. 110011
Anette Mikes
Harvard Business School
Date Posted: August 02, 2009
Working Paper Series

Incl. Electronic Paper The Fair Value of Cash Flow Hedges, Future Profitability and Stock Returns
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
John L. Campbell
University of Georgia - J.M. Tull School of Accounting
Date Posted: August 01, 2009
Last Revised: April 01, 2013
Working Paper Series
952 downloads

Strategic Revenue Recognition to Achieve Earnings Benchmarks
Journal of Accounting and Public Policy, Forthcoming
Marcus L. Caylor
Kennesaw State University
Date Posted: July 31, 2009
Accepted Paper Series

Incl. Electronic Paper Governing the Business Enterprise: Ownership, Institutions, Society
CLPE Research Paper No. 13/2009
Yuri Biondi
French National Center for Scientific Research (CNRS)
Date Posted: July 30, 2009
Last Revised: May 03, 2010
Working Paper Series
186 downloads

Incl. Electronic Paper The Governance and Disclosure of the Firm as an Enterprise Entity
CLPE Research Paper No. 21/2009
Yuri Biondi
French National Center for Scientific Research (CNRS)
Date Posted: July 30, 2009
Working Paper Series
254 downloads

Incl. Electronic Paper Framing Sticks as Carrots: An Experimental Investigation of Contract Frame and Effort in Agency Relationships
AAA 2010 Management Accounting Section (MAS) Meeting Paper
Margaret H. Christ , Karen L. Sedatole and Kristy L. Towry
University of Georgia , Michigan State University - Eli Broad College of Business and Emory University
Date Posted: July 29, 2009
Last Revised: October 29, 2011
Working Paper Series
207 downloads

Determinants of Commercial Banks' Residual Profitability: An Industry Approach
Spanish Journal of Finance and Accounting, Vol. 37, No. 139, pp. 469-500, September 2008
Borja Amor-Tapia , Maria T. Tascón and José L. Fanjul
Universidad de León , Universidad de León and Universidad de León
Date Posted: July 27, 2009
Last Revised: September 27, 2009
Accepted Paper Series

Incl. Electronic Paper Lost in Translation: The Effects of Incentive Compensation on Strategy Surrogation
AAA 2010 Management Accounting Section (MAS) Meeting Paper
Willie Choi , Gary Hecht and William B. Tayler
University of Pittsburgh , University of Wisconsin - Madison and Brigham Young University
Date Posted: July 26, 2009
Last Revised: August 16, 2010
Working Paper Series
195 downloads

Incl. Electronic Paper Strengthening the Financial Reporting System: Can Audit Committees Deliver?
Jean Bédard and Yves Gendron
Université Laval - École de comptabilité and Université Laval
Date Posted: July 23, 2009
Working Paper Series
642 downloads

Incl. Electronic Paper Did the Representativity Variable Income Investments of the Two Biggest Brazilian Pension Funds Change in Decreased Short Term Interest Rate?
Iria and Antonio Nunes Pereira
FUCAPE Business School and Fucape Business School
Date Posted: July 21, 2009
Working Paper Series
22 downloads

Incl. Electronic Paper Motivators and Audit Delay of Qualified Opinion in Brazil - 2007
Maxwel Nunes de Paula and Antonio Nunes Pereira
affiliation not provided to SSRN and Fucape Business School
Date Posted: July 21, 2009
Last Revised: September 08, 2009
Working Paper Series
268 downloads

Incl. Electronic Paper Cost of Capital Estimation in the Current Distressed Environment
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 4, No. 1, pp. 31-40, 2009
Roger J. Grabowski
Duff & Phelps LLC
Date Posted: July 17, 2009
Last Revised: August 10, 2009
Accepted Paper Series
1002 downloads

Incl. Electronic Paper Leases, Debt and Value
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 4, No. 1, pp. 3-29, 2009
Aswath Damodaran
New York University - Stern School of Business
Date Posted: July 17, 2009
Accepted Paper Series
523 downloads

Governance Regulatory Changes, International Financial Reporting Standards Adoption, and New Zealand Audit and Non-Audit Fees: Empirical Evidence
Accounting and Finance, 2009
Paul A. Griffin , David H. Lont and Yuan Sun
University of California, Davis - Graduate School of Management , University of Otago - Department of Accountancy and Finance and University of California, Berkeley - Haas School of Business
Date Posted: July 16, 2009
Accepted Paper Series

Incl. Electronic Paper JARAF Editorial, Volume 4 (1) July 2009
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 4, No. 1, 2009
Tyrone M. Carlin and Nigel Finch
The University of Sydney Business School and The University of Sydney Business School
Date Posted: July 16, 2009
Accepted Paper Series
185 downloads

Incl. Electronic Paper External Intellectual Capital Reporting: Contemporary Evidence from Hong Kong and Australia
Presented to EAA 28th Annual Congress, 18-20 May 2005, Göteborg, Sweden,
Federica Ricceri , Richard Petty and James Guthrie
Department of Economics and Management - University of Padova , Macquarie University and Macquarie University - Department of Accounting and Finance
Date Posted: July 14, 2009
Accepted Paper Series
166 downloads

Incl. Electronic Paper Intellectual Capital Reporting: Utilising an Inside-Out Perspective to Examine Value Creation Capacity
Presented to EAISM, Workshop on Visualising, Measuring and Managing Intangibles and Intellectual Capital, 18-20 October 2005, Ferrara, Italy
Suresh Cuganesan , Christina Boedker and James Guthrie
Swinburne University of Technology , affiliation not provided to SSRN and Macquarie University - Department of Accounting and Finance
Date Posted: July 14, 2009
Accepted Paper Series
145 downloads

Incl. Electronic Paper The Buyback Monitor - July 2009: Corporate Stock Buyback Profits of 273 Firms from 2000 into 2009
M. A. Gumport
MG Holdings/SIP
Date Posted: July 13, 2009
Working Paper Series
218 downloads

What Went Wrong? The Downfall of Arthur Andersen and the Construction of Controllability Boundaries Surrounding Financial Auditing
Contemporary Accounting Research, Forthcoming
Yves Gendron and Laura F. Spira
Université Laval and Oxford Brookes University - Business School
Date Posted: July 13, 2009
Accepted Paper Series

Incl. Electronic Paper What Went Wrong? The Downfall of Arthur Andersen and the Construction of Controllability Boundaries Surrounding Financial Auditing
Yves Gendron and Laura F. Spira
Université Laval and Oxford Brookes University - Business School
Date Posted: July 13, 2009
Working Paper Series
382 downloads

Incl. Electronic Paper Blue Line Management: What Value Creation Really Means
INSEAD Working Paper No. 2009/37/FIN/AC
Kevin M.J. Kaiser and S. David Young
INSEAD - Finance and INSEAD - Accounting and Control Area
Date Posted: July 07, 2009
Working Paper Series
487 downloads

Incl. Electronic Paper Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Revenue Recognition in Contracts with Customers'
Johnson School Research Paper Series No. #37-09
Robert H. Colson , Robert J. Bloomfield , Theodore E. Christensen , Karim Jamal , Stephen R. Moehrle , James A. Ohlson , Stephen H. Penman , Gary Previts , Thomas L. Stober , Shyam Sunder and Ross L. Watts
Grant Thornton LLP , Cornell University - Samuel Curtis Johnson Graduate School of Management , Brigham Young University - Marriott School of Management , University of Alberta - Department of Accounting, Operations & Information Systems , University of Missouri at Saint Louis - Accounting Area , New York University (NYU) - Leonard N. Stern School of Business , Columbia University - Department of Accounting , Case Western Reserve University - Department of Accountancy , University of Notre Dame - Department of Accountancy , Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: July 04, 2009
Last Revised: January 27, 2013
Working Paper Series
775 downloads

Incl. Electronic Paper The Limits of Accountability
Accounting, Organizations and Society, Forthcoming
Martin Messner
HEC Paris
Date Posted: July 04, 2009
Accepted Paper Series
228 downloads

Incl. Electronic Paper Interaction of Management Accounting Information System and Logistics Functions: A Case of a Developing Country-Vietnam
Michele Pomberg and Hamid Pourjalali
affiliation not provided to SSRN and University of Hawaii at Manoa - School of Accountancy
Date Posted: July 02, 2009
Working Paper Series
683 downloads

Using Nonfinancial Measures to Assess Fraud Risk
Journal of Accounting Research, Vol. 47, No. 5, Winter 2009
Joseph F. Brazel , Keith L. Jones and Mark F. Zimbelman
North Carolina State University - Poole College of Management - Department of Accounting , George Mason University and Brigham Young University
Date Posted: July 01, 2009
Last Revised: December 16, 2009
Accepted Paper Series

Incl. Electronic Paper Managing Audits to Manage Earnings: The Impact of Diversions on an Auditor's Detection of Earnings Management
Benjamin L. Luippold , Thomas Kida , M. David Piercey and James F. Smith
Georgia State University - School of Accountancy , University of Massachusetts at Amherst , University of Massachusetts at Amherst and University of Massachusetts at Amherst
Date Posted: June 29, 2009
Last Revised: March 10, 2013
Working Paper Series
454 downloads

Incl. Electronic Paper Who are You Calling Irrational? Marginal Costs and the Pricing Practices of Firms
Russell W. Pittman
U.S. Department of Justice - Economic Analysis Group
Date Posted: June 29, 2009
Working Paper Series
98 downloads

Incl. Electronic Paper Appraising Accounting and Business Concepts in Kautilya's Arthaśāstra
12th World Congress of Accounting Historians, Istanbul, Turkey, July 20-24, 2008
Manjula Shyam and Shyam Sunder
affiliation not provided to SSRN and Yale University - School of Management
Date Posted: June 26, 2009
Last Revised: August 16, 2011
Accepted Paper Series
82 downloads

Do Complexity, Governance, and Auditor Independence Influence Whether Firms Retain Their Auditors for Tax Services?
Journal of the American Taxation Association, Spring 2010
Dennis R. Lassila , Thomas C. Omer , Marjorie K. Shelley and Murphy Smith
Texas A&M University (TAMU) - Department of Accounting , Texas A&M University (TAMU) - Department of Accounting , Texas A&M University - Department of Accounting and Murray State University - College of Business
Date Posted: June 25, 2009
Accepted Paper Series

Voluntary Disclosure of Auditor-Provided Tax Service Fees
The Journal of the American Taxation Association, Spring 2010
Jean C. Bedard , Diana Falsetta , Ganesh Krishnamoorthy and Thomas C. Omer
Bentley University - Department of Accountancy , University of Miami - Department of Accounting , Northeastern University and Texas A&M University (TAMU) - Department of Accounting
Date Posted: June 24, 2009
Accepted Paper Series

The Pricing of Accruals Quality: January vs. the Rest of the Year
The Accounting Review, Forthcoming
Christina A. Mashruwala and Shamin D. Mashruwala
Baruch College - City University of New York and Baruch College-CUNY
Date Posted: June 19, 2009
Last Revised: June 30, 2011
Accepted Paper Series

Incl. Electronic Paper Corporate Reporting of Non-Financial Leading Indicators of Economic Performance and Sustainability
Accounting Horizons, Forthcoming
Jeffrey R. Cohen , Lori Holder-Webb , Leda Nath and David Wood
Boston College - Department of Accounting , Western New England University - Department of Accounting and Finance , University of Wisconsin - Whitewater and Boston College
Date Posted: June 17, 2009
Last Revised: August 01, 2011
Accepted Paper Series
638 downloads

Incl. Fee Electronic Paper Managers’ Compensation and Misreporting: A Costly State Verification Approach
Economic Inquiry, Vol. 47, Issue 2, pp. 278-289, April 2009
Angelo S. Baglioni and Luca Colombo
Catholic University of the Sacred Heart of Milan and Catholic University of the Sacred Heart of Milan - Institute of Economy and Finance
Date Posted: June 16, 2009
Accepted Paper Series
1 downloads

Incl. Electronic Paper Should Business and Non-Business Accounting Be Different? A Comparative Perspective Applied to the New French Governmental Accounting Standards
International Journal of Public Administration (IJPA), Volume 35, Issue 9, July 2012, pages 603-619, 12th Biennial CIGAR Conference Paper, University of Modena, Italy, May 28-29, 2009, EGPA Annual Conference, Rotterdam, September 2008
Yuri Biondi
French National Center for Scientific Research (CNRS)
Date Posted: June 15, 2009
Last Revised: August 03, 2012
Accepted Paper Series
882 downloads

An Empirical Investigation of the Principal Top Management Styles in the Emphasis of Multiple Forms of Controls
International Journal of Accounting, Auditing and Performance Evaluation, Vol. 6, No. 1, pp. 108-127, 2010
Lili-Anne Kihn
University of Tampere, School of Management
Date Posted: June 13, 2009
Last Revised: January 17, 2010
Accepted Paper Series

Incl. Electronic Paper The Relation Between Expected Returns, Realized Returns, and Firm Risk Characteristics*
Christine A. Botosan , Marlene Plumlee and He (Jennifer) Wen
University of Utah - School of Accounting and Information Systems , University of Utah - School of Accounting and University of Utah
Date Posted: June 12, 2009
Last Revised: November 30, 2011
Working Paper Series
731 downloads

Incl. Electronic Paper Economic Consequences of Firms' Depreciation Method Choice: Evidence from Capital Investments
Journal of Accounting & Economics (JAE), Vol. 48, No. 1, pp. 54-68, October 2009
Scott B. Jackson , Xiaotao Kelvin Liu and Mark Cecchini
University of South Carolina , Northeastern University - Accounting Area and University of South Carolina
Date Posted: June 11, 2009
Last Revised: December 05, 2012
Accepted Paper Series
254 downloads

Incl. Electronic Paper COSO 1992 Control Framework and Management Reporting on Internal Control: Survey and Analysis of Implementation Practices
Published as a Research Monograph by the Institute of Management Accountants in U.S.A.
Parveen P. Gupta
Lehigh University - Department of Accounting
Date Posted: June 11, 2009
Accepted Paper Series
1378 downloads

Incl. Electronic Paper Using the Balanced Scorecard to Improve the Performance of City and County Councils
Vishwanath Ramanna
T A Pai Management Institute
Date Posted: June 11, 2009
Last Revised: September 21, 2009
Working Paper Series
385 downloads

Incl. Electronic Paper Finnegan's Gardens
Darden Case No. UVA-C-2180
Mark E. Haskins , Kristy Lilly and Liz Smith
University of Virginia (UVA) - Darden School of Business , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: June 10, 2009
Working Paper Series
145 downloads

Incl. Fee Electronic Paper Investment-Based Cost Accounting as a Fundamental Basis of Decision-Oriented Management Accounting
Abacus, Vol. 45, No. 2, pp. 249-274, June 2009
Hans-Ulrich Kupper
University of Munich
Date Posted: June 10, 2009
Accepted Paper Series
1 downloads

Incl. Electronic Paper Johnson Beverage, Inc.
Darden Case No. UVA-C-2292
Luann J. Lynch
University of Virginia (UVA) - Darden School of Business
Date Posted: June 10, 2009
Working Paper Series
211 downloads

Incl. Electronic Paper Media General and the Balanced Scorecard (A)
Darden Case No. UVA-C-2283
Mark E. Haskins
University of Virginia (UVA) - Darden School of Business
Date Posted: June 10, 2009
Working Paper Series
175 downloads

Incl. Electronic Paper Media General and the Balanced Scorecard (B)
Darden Case No. UVA-C-2284
Mark E. Haskins
University of Virginia (UVA) - Darden School of Business
Date Posted: June 10, 2009
Working Paper Series
92 downloads


 

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