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Abstracts: 489,370
Full Text Papers: 398,250
Authors: 228,711
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  Last 12 months: 		69,655

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Last 12 months: 11,224,008
Last 30 days: 834,562

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SSRN eLibrary Search Results
JEL Code: M4
5,335,201 Total downloads
Showing Papers 9,701 - 9,750 of 13,132
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Incl. Electronic Paper Determinants of Goodwill Write-Offs: The Role of News Sentiment
Karin Feist
Independent
Date Posted: July 03, 2012
Last Revised: January 14, 2013
Working Paper Series
200 downloads

Incl. Electronic Paper Determinants of Expected Rate of Return on Pension Assets: Evidence from the UK
 Yong Li and Paul J. M. Klumpes
King's College London and EDHEC Business School
Date Posted: May 30, 2007
Working Paper Series
279 downloads

Incl. Electronic Paper Determinants of Economic and Accounting Components of Residual Income: An Application to the Pharmaceutical Industry
 Robert M. Bowen and D. Shores
University of San Diego - School of Business and University of Washington - Department of Accounting
Date Posted: May 08, 2000
Working Paper Series
1627 downloads

Determinants of Earnings Announcement Timeliness and of Audit Lag: A Two-Stage Estimation Approach
 Paul André , Claude Laurin and Anis Thabet
ESSEC Business School and ESSEC-KPMG Financial Reporting Center , HEC Montreal - Department of Accounting Studies and Universite du Quebec a Montreal
Date Posted: August 30, 1999
Working Paper Series

Incl. Electronic Paper Determinants of Corporate Voluntary Disclosure in Brazil
 Fernando D.R. Murcia and Ariovaldo dos Santos Sr.
University of São Paulo and affiliation not provided to SSRN
Date Posted: January 05, 2010
Last Revised: January 13, 2010
Working Paper Series
253 downloads

Incl. Electronic Paper Determinants of Corporate Financial Disclosure Timing: The French Empirical Evidence
 François Aubert
University of Auvergne Clermont 1
Date Posted: June 08, 2009
Last Revised: September 29, 2009
Working Paper Series
158 downloads

Incl. Electronic Paper Determinants of Corporate Financial Disclosure in an Unregulated Environment: Evidence from the Early 20th Century
European Accounting Review, Forthcoming
 Wouter Van Overfelt , Ann Vanstraelen and Marc Deloof
affiliation not provided to SSRN , Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center) and University of Antwerp
Date Posted: March 02, 2008
Last Revised: January 07, 2009
Working Paper Series
195 downloads

Incl. Electronic Paper Determinants of Control System Design in Divisionalized Firms
Accounting Review, Vol. 79, No. 3, July 2004
 Margaret A. Abernethy , Jan Bouwens and Laurence van Lent
University of Melbourne - Department of Accounting and Business Information Systems , Tilburg University - Center and Faculty of Economics and Business Administration and Tilburg University - CentER for Economic Research and Dept. of Accounting
Date Posted: February 17, 2004
Last Revised: January 08, 2012
Accepted Paper Series
25 downloads

Determinants of Contract Terms for Professional Services
Management Accounting Research, Forthcoming
 Carsten Homburg and Peter Stebel
University of Cologne and PricewaterhouseCoopers AG WPG
Date Posted: October 18, 2008
Last Revised: November 17, 2008
Accepted Paper Series

Incl. Electronic Paper Determinants of Commercial Banks' Residual Profitability: An Industry Approach
 Borja Amor-Tapia , Maria T. Tascón and José L. Fanjul
Universidad de León , Universidad de León and Universidad de León
Date Posted: July 18, 2006
Working Paper Series
361 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 Determinants of Budgetary Slack in the Laboratory: An Investigation of Controls for Self-Interested Behavior
 Douglas E. Stevens
Florida State University
Date Posted: April 03, 2000
Working Paper Series
688 downloads

Incl. Electronic Paper Determinants of Board Structure: Evidence from Australia
Forthcoming in Journal of Contemporary Accounting and Economics
Reza Monem
Griffith University - Griffith Business School
Date Posted: February 11, 2011
Last Revised: July 26, 2012
Accepted Paper Series
26 downloads

Incl. Electronic Paper Determinants of Board Members' Financial Expertise - Empirical Evidence from France
 Thomas Jeanjean and Hervé Stolowy
ESSEC Business School and HEC Paris (Groupe HEC) - Accounting and Management Control Department
Date Posted: October 14, 2008
Working Paper Series
195 downloads

Determinants of Bias in Management Earnings Forecasts: Empirical Evidence from Japan
INTERNATIONAL ACCOUNTING: STANDARDS, REGULATIONS, AND FINANCIAL REPORTING, G. N. Gregoriou & M. Gaber, eds., pp. 267-294, Elsevier Press, 2006
 Koji Ota
Musashi University - Department of Finance
Date Posted: December 21, 2006
Accepted Paper Series

Determinants of Auditors’ Perceptions of the Work Needed in the Audit of Internet-Based Financial Reports in Egypt
Journal of Applied Accounting Research, Vol. 10, No. 2, 2009
 Tariq Hassaneen Ismail
Cairo University - Faculty of Commerce
Date Posted: May 20, 2009
Accepted Paper Series

Incl. Fee Electronic Paper Determinants of Auditor Choice: Evidence from a Small Client Market
International Journal of Auditing, Vol. 12, No. 1, pp. 65-88, March 2008
 W. Robert Knechel and Lasse Niemi
University of Florida - Fisher School of Accounting and Aalto University - School of Economics
Date Posted: March 19, 2008
Accepted Paper Series
12 downloads

Incl. Electronic Paper Determinants of Audit Staff Turnover: Evidence from Taiwan
International Journal of Auditing, Vol. 17, Issue 1, pp.100-112, 2013
 Wuchun Chi , Linda Hughen , Chan-Jane Lin and Ling Lei Lisic
National Chengchi University (NCCU) - Department of Accounting , Independent , National Taiwan University and George Mason University - Accounting Program
Date Posted: May 05, 2012
Last Revised: February 18, 2013
Accepted Paper Series
50 downloads

Incl. Fee Electronic Paper Determinants of Audit Report Lag: Some Evidence from the Athens Stock Exchange
International Journal of Auditing, Vol. 9, No. 1, pp. 45-58, March 2005
 Stergios Leventis , Pauline Weetman and Constantinos Caramanis
Lancaster University - Management School , University of Strathclyde, Glasgow - Department of Accounting and Finance and University of Athens
Date Posted: April 27, 2005
Accepted Paper Series
20 downloads

Determinants of Audit Preparers' Workpaper Justifications
Accounting Review, 2006
 Premila Gowri Shankar and Hun-Tong Tan
Nanyang Technological University (NTU) - Division of Accounting and Nanyang Technological University (NTU) - Division of Accounting
Date Posted: November 23, 2005
Accepted Paper Series

Incl. Electronic Paper Determinants of Audit Preparers' Workpaper Justifications
 Premila Gowri Shankar and Hun-Tong Tan
Nanyang Technological University (NTU) - Division of Accounting and Nanyang Technological University (NTU) - Division of Accounting
Date Posted: April 29, 2005
Working Paper Series
146 downloads

Incl. Fee Electronic Paper Determinants of Audit Fees: Evidence from a Small Capital Market with a Joint Audit Requirement
International Journal of Auditing, Vol. 12, No. 2, pp. 141-158, July 2008
 Frank Thinggaard and Lars Kiertzner
affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: July 14, 2008
Accepted Paper Series
3 downloads

Incl. Electronic Paper Determinants of Analyst Skill Specialization
 Allen Huang and Amy Y. Zang
Hong Kong University of Science & Technology - Department of Accounting and Hong Kong University of Science & Technology - School of Business and Management
Date Posted: September 13, 2007
Last Revised: January 15, 2009
Working Paper Series
275 downloads

Determinants of Analyst Following
Journal of Corporate Communications, August 1999
 Robert J. Bricker , Julia Grant , Timothy J. Fogarty and Gary Previts
Case Western Reserve University - Department of Accountancy , Case Western Reserve University - Department of Accountancy , Case Western Reserve University - Department of Accountancy and Case Western Reserve University - Department of Accountancy
Date Posted: May 12, 2000
Accepted Paper Series

Determinants of Actuarial Valuation Method Changes for Pension Funding and Reporting: Evidence from the UK
 Paul J. M. Klumpes and Mark Whittington
EDHEC Business School and Warwick Business School
Date Posted: July 17, 2000
Working Paper Series

Determinants of a Sustainable Competitive Advantage Due to an IT-Enabled Strategy
The Journal of Strategic Information Systems, Vol. 12, No. 1, pp. 7-28, March 2003
 Bruce Dehning and Theophanis C. Stratopoulos
Chapman University - The George L. Argyros School of Business & Economics and University of Waterloo - School of Accounting and Finance
Date Posted: February 26, 2009
Accepted Paper Series

Determinants for Using Visible Reserves in German Banks - An Empirical Study
 Sven Bornemann , Susanne Homölle , Carsten Hubensack , Thomas K. Kick and Andreas Pfingsten
University of Muenster - Finance Center Muenster , University of Rostock - Faculty of Business Administration, Economics and Social Sciences , University of Muenster - Finance Center Muenster , Deutsche Bundesbank and University of Münster - Finance Center Münster
Date Posted: September 08, 2009
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
136 downloads

Determinants and Effects of Subjectivity in Incentives
Accounting Review, Vol. 79, No. 2, pp. 409-436, April 2004
 Michael Gibbs , Kenneth A. Merchant , Wim A. Van der Stede and Mark E. Vargus
University of Chicago Booth School of Business , University of Southern California - Leventhal School of Accounting , London School of Economics & Political Science (LSE) and University of Texas at Dallas - Department of Accounting & Information Management
Date Posted: March 25, 2006
Accepted Paper Series

Incl. Electronic Paper Determinants and Consequences of Tax Service Provider Choice in the Not-for-Profit Sector
 Stevanie S. Neuman , Thomas C. Omer and Anne Thompson
Texas A&M University (TAMU) - Department of Accounting , University of Nebraska-Lincoln and University of Illinois at Urbana-Champaign
Date Posted: May 23, 2011
Last Revised: May 21, 2013
Working Paper Series
139 downloads

Determinants and Consequences of Firm Information Technology Budgets
Accounting Review, Forthcoming
 Kevin Kobelsky , Vernon J. Richardson , Rod Smith and Robert W. Zmud
University of Michigan - Dearborn , University of Arkansas at Fayetteville , Cal State University Long Beach and affiliation not provided to SSRN
Date Posted: January 18, 2008
Accepted Paper Series

Incl. Electronic Paper Determinantes de la Discrecionalidad Directiva en la Elección del Método Contable de las Participaciones En Negocios Conjuntos (Determinants of the Managerial Discretion in the Accounting Choice for Investments in Joint Ventures)
Revista Española de Financiación y Contabilidad, Forthcoming,
Begoña Giner and Carmen S. Verón
University of Valencia and affiliation not provided to SSRN
Date Posted: July 05, 2012
Accepted Paper Series
33 downloads

Incl. Electronic Paper Determinant of Financial Instruments Disclosure Quality Among Listed Firms in Malaysia
 Mohamat Sabri Hassan , Norman Mohd-Saleh and Mara Ridhuan Che Abdul Rahman
Universiti Kebangsaan Malaysia - School of Accounting , Universiti Kebangsaan Malaysia - Graduate School of Business and affiliation not provided to SSRN
Date Posted: July 10, 2008
Working Paper Series
661 downloads

Determinant Factors of Corporate Risk Disclosure: Evidence from Spain
Proceedings of the 18th International Business Research Conference, 2012
 Monica Hernandez-Madrigal , Beatriz Aibar-Guzman and Maria-Isabel Blanco-Dopico
Universidad Autonoma de San Luis Potosi , affiliation not provided to SSRN and Universidade de Santiago de Compostela
Date Posted: October 26, 2012
Working Paper Series

Incl. Electronic Paper Detection and Severity Classifications of Sarbanes-Oxley Section 404 Internal Control Deficiencies
Forthcoming in The Accounting Review
 Jean C. Bedard and Lynford E. Graham
Bentley University - Department of Accountancy and affiliation not provided to SSRN
Date Posted: February 20, 2009
Last Revised: November 04, 2010
Accepted Paper Series
340 downloads

Detecting News in Aggregate Accounting Earnings: Implications for Stock Market Valuation
Review of Accounting Studies, Forthcoming
 Panos N. Patatoukas
University of California, Berkeley - Haas School of Business
Date Posted: March 13, 2013
Accepted Paper Series

Detecting Fraud in the Organization: An Internal Audit Perspective
Journal of Forensic & Investigative Accounting, Vol. 3, No. 1, January-June 2011
 Priscilla Ann Burnaby , Martha A. Howe and Brigitte W. Muehlmann
Bentley University , Bentley University and Suffolk University
Date Posted: April 04, 2011
Accepted Paper Series

Detecting Framing Effects in Financial Statements
Contemporary Accounting Research, Vol. 12, No. 1, Fall 1996
 Paul E. Johnson , Karim Jamal and R. Glen Berryman
University of Minnesota, Twin Cities - Carlson School of Management , University of Alberta - Department of Accounting, Operations & Information Systems and University of Minnesota - Twin Cities - Carlson School of Management
Date Posted: August 23, 1998
Last Revised: June 11, 2013
Accepted Paper Series

Detecting Falsified Financial Statements: A Comparative Study using Multicriteria Analysis and Multivariate Statistical Techniques
European Accounting Review, Vol. 11, No. 3, 2002
 Charalambos Spathis , Michael Doumpos and C. Zopounidis
Aristotle University of Thessaloniki - Department of Economics , Technical University of Crete (TUC) - Department of Production Engineering and Management and Technical University of Crete (TUC) - Department of Production Engineering and Management
Date Posted: December 22, 2002
Accepted Paper Series

Incl. Electronic Paper Detecting Falsified Financial Statements Using Multicriteria Analysis: The Case Of Greece
EFMA 2000 Athens
 C. Zopounidis , Michael Doumpos and Charalambos Spathis
Technical University of Crete (TUC) - Department of Production Engineering and Management , Technical University of Crete (TUC) - Department of Production Engineering and Management and Aristotle University of Thessaloniki - Department of Economics
Date Posted: December 10, 2000
Working Paper Series
1096 downloads

Incl. Electronic Paper Detecting Earnings Management: A New Approach
 Patricia M. Dechow , Amy P. Hutton , Jung Hoon Kim and Richard G. Sloan
University of California, Berkeley - Haas School of Business , Boston College - Carroll School of Management , Florida International University and University of California at Berkeley - Haas School of Business
Date Posted: January 07, 2011
Last Revised: October 13, 2011
Working Paper Series
2677 downloads

Incl. Electronic Paper Detecting Earnings Management in Bank Merger Targets Using the Modified Jones Model
Journal of Accounting, Ethics & Public Policy, Vol. 7, No. 3, p. 301, 2007
 Scott I. Meisel
affiliation not provided to SSRN
Date Posted: October 20, 2012
Accepted Paper Series
72 downloads

Detecting Earnings Management
 Patricia M. Dechow , Richard G. Sloan and Amy P. Hutton
University of California, Berkeley - Haas School of Business , University of California at Berkeley - Haas School of Business and Boston College - Carroll School of Management
Date Posted: August 26, 1999
Working Paper Series

Incl. Electronic Paper Detecting Deceptive Discussions in Conference Calls
Journal of Accounting Research, Vol. 50, Issue 2, pp. 495-540, 2012 , Rock Center for Corporate Governance at Stanford University Working Paper No. 83
 David F. Larcker and Anastasia A. Zakolyukina
Stanford University - Graduate School of Business and University of Chicago - Booth School of Business
Date Posted: March 17, 2010
Last Revised: April 10, 2013
Accepted Paper Series
5091 downloads

Incl. Electronic Paper Detecting Causes of Variances in Operational Outputs of Manufacturing Organizations: A Forensic Accounting Investigation Approach
 Enyi Patrick Enyi
Babcock University
Date Posted: June 16, 2008
Working Paper Series
740 downloads

Incl. Electronic Paper Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures
 Richard A. Price III, Nathan Y. Sharp and David A. Wood
Utah State University - Huntsman School of Business , Texas A&M University (TAMU) - Department of Accounting and Brigham Young University - School of Accountancy
Date Posted: February 02, 2010
Last Revised: June 04, 2011
Working Paper Series
1127 downloads

Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures
Accounting Horizons, Forthcoming
 Richard A. Price III, Nathan Y. Sharp and David A. Wood
Utah State University - Huntsman School of Business , Texas A&M University (TAMU) - Department of Accounting and Brigham Young University - School of Accountancy
Date Posted: August 20, 2011
Accepted Paper Series

Incl. Electronic Paper Detailed Management Earnings Forecasts: Do Analysts Listen?
Review of Accounting Studies, Forthcoming
 Kenneth J. Merkley , Linda Smith Bamber and Theodore E. Christensen
Cornell University - Samuel Curtis Johnson Graduate School of Management , University of Georgia - J.M. Tull School of Accounting and Brigham Young University - Marriott School of Management
Date Posted: October 13, 2011
Last Revised: March 03, 2012
Accepted Paper Series
205 downloads

Desperately Seeking Synergy: Interdisciplinary Research in Accounting and Business History
Pacific Accounting Review Millennium Edition, Vol 11, No 2, December 1999/January 2000
 Simon Ville and Grant Fleming
Australian National University and Continuity Capital Partners
Date Posted: March 29, 2000
Accepted Paper Series

Designing Quality into Products: The Use of Accounting Data in New Product Development
Accounting Horizons, Vol 12, No 3, September 1998
 Shannon W. Anderson and Karen L. Sedatole
University of California, Davis and Michigan State University - Eli Broad College of Business
Date Posted: January 12, 1999
Accepted Paper Series


 

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