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Abstracts: 567,927
Full Text Papers: 469,960
Authors: 263,245
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Last 30 days: 834,045

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SSRN eLibrary Search Results
JEL Code: M4
5,966,363 Total downloads
Showing Papers 981 - 1,030 of 14,600
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Incl. Electronic Paper ‘Metaphoring’ People out of this World: A Critical Discourse Analysis of a Chairman’s Statement of a UK Defense Firm
Accounting Forum, Vol. 36 No. 3 (2012), pp. 178-193
Doris M. Merkl-Davies and Veronika Koller
Bangor University and Lancaster University
Date Posted: May 20, 2011
Last Revised: April 27, 2013
Accepted Paper Series
170 downloads

Incl. Electronic Paper ‘Is Residual Income Model (RIM) Really Superior to Dividend Discount Model (DDM)?’ – A Misconception
IOSR Journal of Business and Management (IOSR-JBM), Volume 5, Issue 6 (Nov. -Dec.), Page 36-44 , ISSN: 2278-487X. DOI: 10.9790/487X-0563644, 2012
Mohammad Ali Tareq
Malaysia-Japan International Institute of Technology (MJIIT), Universiti Technologi Malaysia (UTM)
Date Posted: November 22, 2012
Last Revised: May 05, 2013
Accepted Paper Series
140 downloads

Incl. Electronic Paper ‘Deprival Value’ vs ‘Fair Value’ Measurement for Contract Liabilities: How to Resolve the ‘Revenue Recognition’ Conundrum?
Accounting and Business Research, 41, no. 5: 491–514.,
Joanne Horton , Richard H. Macve and George Serafeim
University of Exeter Business School , London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Harvard University - Harvard Business School
Date Posted: July 07, 2006
Last Revised: July 19, 2013
Accepted Paper Series
775 downloads

Incl. Electronic Paper ‘Cold, Calculating Political Economy’: Fixed Costs, the Rate of Profit and the Length of the Working Day in the Factory Act Debates, 1832-1847.
Steve Toms
University of Leeds - Leeds University Business School (LUBS)
Date Posted: February 22, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper Тотальная Прозрачность: Рейтинги и Индексы в Отечественном Образовании и Науке (Total Transparency: Ranks and Indexes in Russian Universities)
Экономический анализ: теория и практика, № 31 (382), 2014. С. 13-22. (Economic Analysis. Theory and Practice. 2014. No 31. P. 13-22),
Olga N. Volkova
The National Research University Higher School of Economics
Date Posted: August 27, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Структура и Эволюция Социально-Экономического Института Учета (Structure and Evolution of Socio-Economic Institute of Accounting)
Международный бухгалтерский учет, № 26 (320), 2014, с. 53-62 (International Accounting, N 26 (320), 2014, p. 53-61.),
Olga N. Volkova
The National Research University Higher School of Economics
Date Posted: July 12, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper Сравнительный анализ бизнес-моделей компаний (Comparative Analysis of Companies Business Models)
Journal Economy and Life, No. 45, November 2012
Teimuraz Vashakmadze
Russian Presidential Academy of National Economy and Public Administration - Institute of Business Studies
Date Posted: November 27, 2012
Accepted Paper Series
25 downloads

Incl. Electronic Paper От ремесла к институту: эволюция бухгалтерского учета в Италии от Средневековья до Нового времени (From Craft to Institution: Accounting in Italy from the Middle Ages to the Early Modern Period)
Вопросы экономики, № 11, 2012, с. 135-152,
Olga N. Volkova
The National Research University Higher School of Economics
Date Posted: July 02, 2013
Last Revised: July 25, 2013
Accepted Paper Series
9 downloads

Incl. Electronic Paper Особенности Национального Концепта Бухгалтерского Учета (Опыт Лингвокультурного Анализа) (The Linguo-Cultural Analysis of Russian Accounting Concepts)
International Accounting, № 27 (293), 2013, p. 51-60 (Международный бухгалтерский учет, № 27 (293), 2013, с. 51-60) (in Russian),
Olga N. Volkova
The National Research University Higher School of Economics
Date Posted: July 24, 2013
Accepted Paper Series
11 downloads

Incl. Electronic Paper Нормирование Труда Работников Учетно-Экономических Служб Методом Опросной Фотографии Рабочего Времени (Time Standards Setting for the Accounting and Economic Services: Result-Based Approach)
Финансы и бизнес, № 1, 2012, стр. 135-148 (Financy i Business, No 1, 2012, p. 135-148),
Olga N. Volkova and Andrew A. Veykher
The National Research University Higher School of Economics and National Research University Higher School of Economics
Date Posted: July 31, 2013
Accepted Paper Series
8 downloads

Incl. Electronic Paper Мониторинг «Стратегий Выхода» Зарубежных Стран Из Режима Антикризисных Мер и Рекомендации Для Российской Федерации (Monitoring the 'Exit Strategy' from a Foreign Country Regime Crisis Measures and Recommendations For the Russian Federation)
Pavel Trunin and Eugene Goryunov
Gaidar Institute for Economic Policy and Gaidar Institute for Economic Policy
Date Posted: May 25, 2013
Last Revised: August 12, 2013
Working Paper Series
9 downloads

Incl. Electronic Paper Концептуальное Пространство Учета в Российской и Зарубежной Научной Традиции (The Concept of Accounting in Russian and English Accounting Research)
International Accounting, # 2, 2014. P.16-26. (Международный бухгалтерский учет, № 2 (296), 2014, с. 16-26),
Olga N. Volkova
The National Research University Higher School of Economics
Date Posted: January 16, 2014
Accepted Paper Series
9 downloads

Incl. Electronic Paper Интерни обрачун у функцији доношења пословних одлука (Internal Calculation in Term Business Decision Making)
Ekonomika, Vol 60, Issue 1, pp 117-125, 2014
Jugoslav Anicic , Miloje Jelic , Jasminka Djurovic , Srecko Radoicic and Zivojin Prokopovic
Univerzitet Union - Nikola Tesla , Independent , Business School of Applied Studies Blace , Business School of Applied Studies Blace and Independent
Date Posted: May 10, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Инвестиционная позиция и учетная информация: глобальные изменения и локальные решения (Investment Position and Accounting Information: Global Change and Local Solutions)
Основы экономики, управления и права, 1(1), 2012, pp.154-160,
Svitlana Kuznetsova
Alfred Nobel University Dnipropetrovs'k(Ukraine)
Date Posted: September 08, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper Властоментальность: К Вопросу Об Определении Объекта Исследований ('Governmentality' in Russian: The Concept and the Research Domain)
Olga N. Volkova
The National Research University Higher School of Economics
Date Posted: May 31, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper Властоментальность: к вопросу об определении объекта исследований ('Governmentality' in Russian: The Concept and the Research Domain)
Политическая концептология: журнал метадисциплинарных исследований. 2014. № 2. С. 20-24. (THE POLITICAL CONCEPTOLOGY: JOURNAL OF METADISCIPLINARY RESEARCH. 2014. No 2. P. 20-24.),
Olga N. Volkova
The National Research University Higher School of Economics
Date Posted: August 09, 2014
Accepted Paper Series
4 downloads

Zimmerman's Contentious Conjectures: Describing the Present and Prescribing the Future of Empirical Management Accounting Research
European Accounting Review, Vol. 11, No. 4, 2002
Joan L. Luft and Michael D. Shields
Michigan State University - Department of Accounting & Information Systems and Michigan State University - Department of Accounting & Information Systems
Date Posted: April 17, 2003
Accepted Paper Series

Incl. Electronic Paper Zelig and the Art of Measuring Excess Profit
Frontiers in Finance and Economics, Vol. 3, No. 1, pp. 103-129, June 2006
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: November 13, 2007
Last Revised: July 14, 2009
Accepted Paper Series
84 downloads

Incl. Electronic Paper Zauner Ornaments
Darden Case No. UVA-C-2181
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: October 21, 2008
Working Paper Series
247 downloads

Your Governance or Mine?
Australian Accounting Review, 21, 406-417. (DOI: 10.1111/j.1835-2561.2011.00147.x)
Andrew Ferguson , Matthew Grosse , Stephen Kean and Tom Scott
University of Technology, Sydney - Discipline of Accounting , University of Technology Sydney (UTS) - School of Accounting , University of Otago and University of Auckland
Date Posted: August 09, 2013
Accepted Paper Series

Incl. Electronic Paper You Get What You Pay For: How Earnings and Cash Flow Performance Metrics Differentially Affect CEO Behavior
2013 American Taxation Association Midyear Meeting: Research-In-Process, National Tax Association Meeting, November 2013
Kathleen Powers , Bridget Stomberg and John R. Robinson
University of Texas at Austin - McCombs School of Business , University of Georgia - C. Herman and Mary Virginia Terry College of Business and University of Texas at Austin
Date Posted: February 13, 2013
Last Revised: February 26, 2014
Working Paper Series
27 downloads

Incl. Electronic Paper Yes, There is a Citizen of a State
Dan Goodman
affiliation not provided to SSRN
Date Posted: December 12, 2010
Working Paper Series
30 downloads

Incl. Electronic Paper Y ahora... Gobierno Abierto: Nuevos términos en la constante búsqueda por la transparencia y la rendición de cuentas (And Now... Open Government: New Terms in the Never Ending Search for Transparency and Accountability)
Proceedings of the XVII Congreso Internacional del CLAD sobre la Reforma del Estado y de la Administración Pública. Cartagena de Indias (Colombia),
Carlos E. Jiménez and Mila Gascó
IEEE Computer Society and ESADE Business School
Date Posted: August 20, 2013
Last Revised: August 10, 2014
Accepted Paper Series
114 downloads

Incl. Electronic Paper Xyberspace Consulting, Inc.
Darden Case No. UVA-C-2152
Luann J. Lynch
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
103 downloads

XBRL: An Impacts Framework and Research Challenge
Journal of Emerging Technologies in Accounting, Vol. 3, pp. 97-116, 2006
Amelia A. Baldwin , Carol E. Brown and Brad S. Trinkle
University of Arkansas at Fort Smith , Oregon State University - College of Business and Mississippi State University - School of Accountancy
Date Posted: October 19, 2007
Accepted Paper Series

XBRL: An (Open) Source of Enlightenment or Disillusion?
European Accounting Review, Vol. 16, No. 3, pp. 585-623, 2007
Joanne Locke and Alan D. Lowe
University of Waikato and University of Waikato
Date Posted: June 28, 2007
Last Revised: November 11, 2007
Accepted Paper Series

Incl. Electronic Paper XBRL, Excel or PDF? The Effects of Technology Choice on the Analysis of Financial Information
CAAA Annual Conference 2011
Diane Joyce Janvrin , Robert E. Pinsker and Maureen Mascha
Iowa State University - Department of Accounting and Finance , Florida Atlantic University and Marquette University
Date Posted: January 14, 2011
Working Paper Series
346 downloads

XBRL Tagging of Financial Statement Data Using XMLSpy: The Small Company Case
Issues in Accounting Education 27 (3):761-781, 2012
Rick Elam , Mitchell R. Wenger and Kelly L. Williams
University of Mississippi , University of Mississippi and University of Mississippi
Date Posted: December 24, 2010
Last Revised: June 11, 2013
Accepted Paper Series

Incl. Electronic Paper XBRL and Loan Contracting: Empirical Evidence from Belgian Private Firms
Devrimi Kaya
University of Erlangen-Nuremberg - Department of Accounting and Auditing
Date Posted: June 18, 2014
Working Paper Series
69 downloads

Incl. Electronic Paper XBRL and Interoperability of Financial Statements in the U.S.
Hongwei (Harry) Zhu and Harris Wu
University of Massachusetts Lowell and Old Dominion University
Date Posted: April 01, 2010
Working Paper Series
413 downloads

Incl. Electronic Paper Współczynnik Przejęcia Niezbędnym Parametrem Oceny IPO (Takeover Ratio as the Parameter to Evaluate IPO)
Tadeusz Dudycz
Wroclaw University of Technology
Date Posted: January 19, 2013
Last Revised: April 04, 2013
Working Paper Series
22 downloads

Writing Accounting and Management History: Insights from Unorthodox Music Historiography
Accounting Historians Journal, 2004
Luca Zan
University of Bologna - Department of Management
Date Posted: May 08, 2009
Accepted Paper Series

Write-Offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives
European Accounting Review, Vol. 22, No. 1, 117-150, 2013, DOI: 10.1080/09638180.2012.661938
Urska Kosi and Aljosa Valentincic
Independent and University of Ljubljana - Faculty of Economics
Date Posted: December 21, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Write-Down Timeliness, Line-of-Business Disclosures and Investors' Interpretations of Segment Divestiture Announcements
Journal of Business Finance & Accounting, Vol. 31, No. 9-10, pp. 1261-1299, November 2004
Denton Collins and Steven L. Henning
Texas Tech University - Area of Accounting and Southern Methodist University
Date Posted: November 29, 2004
Accepted Paper Series
15 downloads

Would Requiring Ex-Post Earnings Revisions Reduce Earnings Manipulation?
Lou X. Orchard
Wichita State University
Date Posted: June 22, 2006
Working Paper Series

Incl. Electronic Paper Worldscope meets Compustat: A Comparison of Financial Databases
Niels Ulbricht and Christian Weiner
University of Mannheim - Department of Business Administration and Finance and Humboldt University of Berlin - School of Business and Economics
Date Posted: December 20, 2005
Working Paper Series
924 downloads

World Class Manufacturing Practices and Profitability: A Causal Analysis
Surendra P. Agrawal and Adam S. Maiga
University of Memphis and School of Accounting - Florida International University
Date Posted: January 07, 1999
Working Paper Series

Incl. Electronic Paper Workload Ratios as Audit Quality Indicators: An Empirical Analysis Using PCAOB Headcount Disclosures
Steve Buchheit and William L. Buslepp
University of Alabama and Texas Tech University - Area of Accounting
Date Posted: September 25, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper Working on the Weekend: Do Analysts Strategically Time the Release of Their Recommendation Revisions?
Lynn L. Rees , Nathan Y. Sharp and Paul A. Wong
Texas A&M University (TAMU) - Department of Accounting , Texas A&M University (TAMU) - Department of Accounting and Texas A&M University (TAMU) - Department of Accounting
Date Posted: November 15, 2013
Last Revised: March 28, 2014
Working Paper Series
81 downloads

Incl. Electronic Paper Working Capital, Profitability, Liquidity and Solvency of Healthcare Insurance Companies
BBR - Brazilian Business Review, v. 7, n. 2, Vitória-ES, May - August 2010, pp. 37 - 59, ISSN 1808-2386,
Andre Guimaraes and Valcemiro Nossa
Pace University - Lubin School of Business and affiliation not provided to SSRN
Date Posted: July 28, 2012
Accepted Paper Series
373 downloads

Incl. Electronic Paper Working Capital Management and Firm Listing Status
Multinational Finance Journal, 2012, vol. 16, no. 3/4, pp. 261–301,
Seraina C. Anagnostopoulou
Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: April 01, 2013
Last Revised: September 04, 2014
Accepted Paper Series
228 downloads

Incl. Electronic Paper Working Capital Management and Financial Planning (Administración del Capital de Trabajo y Planeación Financiera) (Spanish)
Ignacio Velez-Pareja and Miguel Ricardo Davila
Master Consultores and affiliation not provided to SSRN
Date Posted: February 15, 2011
Last Revised: September 22, 2011
Working Paper Series
953 downloads

Incl. Electronic Paper Working Capital Management (Slides)
Ignacio Velez-Pareja
Master Consultores
Date Posted: July 23, 2010
Last Revised: February 26, 2013
Working Paper Series
660 downloads

Working Capital Leverage: A Conceptual Critique and Modified Formulation
International Journal of Management Research and Business Strategy ( IJMRBS ), Vol. 2, Issue 2, April 2013
Sandip Sinha
Dwijendralal College
Date Posted: June 12, 2011
Last Revised: July 06, 2013
Accepted Paper Series

Incl. Electronic Paper Working Capital Approaches and Firm's Profitability of Manufacturing Companies in Sri Lanka
Pirashanthini S, Tharmila K & Velnampy T(2013). Working capital approaches and firm’s profitability of manufacturing companies in Sri Lanka. Comprehensive Research Journal of Management and Business Studies (CRJMBS) Vol. 1(2) pp. 024 - 030,
Pirashanthini S II , Tharmila Kanagalingam and Velnampy Thirunavukkarasu
University of Jaffna , University of Jaffna and University of Jaffna
Date Posted: January 21, 2014
Accepted Paper Series
85 downloads

Women in Chartered Accountancy: Career Expectations and Barriers
Philomena Leung
RMIT University - School of Accounting and Law
Date Posted: February 20, 1997
Working Paper Series

Incl. Electronic Paper Women Empowerment Through Micro-Credit — A Special Reference to Jaffna District
Rathiranee, Y & Semasinghe, D. M (2013). Women Empowerment Through Micro-credit:A Special Reference to Jaffna District. Journal of US-China Public Administration, 3 (10), 338-344.
Rathiranee Yogendrarajah and Dissanayake Semasinghe
University of Jaffna and University of Kelaniya
Date Posted: February 03, 2014
Accepted Paper Series
39 downloads

Women as Managers and Partners: Context Specific Predictors of Turnover in International Public Accounting Firms
Dan R. Dalton , John W. Hill and Robert J. Ramsay
Indiana University - Kelley School of Business - Management & Entrepreneurship , Indiana University - Kelley School of Business - Department of Accounting and University of Kentucky - Gatton College of Business and Economics
Date Posted: January 06, 1997
Working Paper Series

Incl. Electronic Paper Witnessing Your Own Cognitive Bias: A Compendium of Classroom Exercises
Issues in Accounting Education, Forthcoming
Rebecca G. Fay and Norma R. Montague
East Carolina University - College of Business and Wake Forest University - School of Business
Date Posted: July 03, 2014
Last Revised: September 12, 2014
Accepted Paper Series
74 downloads

Incl. Electronic Paper Within-Industry Timing of Earnings Warnings: Do Managers Herd?
Review of Accounting Studies, Vol. 15, No. 4, 2010
Senyo Y. Tse and Jenny Wu Tucker
Texas A&M University - Lowry Mays College & Graduate School of Business and University of Florida - Warrington College of Business Administration
Date Posted: September 02, 2005
Last Revised: March 11, 2013
Accepted Paper Series
435 downloads


 

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