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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 543,279
Full Text Papers: 445,699
Authors: 252,330
Papers Received in
  Last 12 months:
65,570

Paper Downloads:
To date: 74,956,113
Last 12 months: 10,087,506
Last 30 days: 835,785

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  Resolved
  References:
254,687
Total References: 8,920,295
Papers with Cites: 240,003
Total Citation
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5,937,149
Papers with
  Resolved
  Footnotes:
89,535
Total Footnotes: 9,013,447


SSRN eLibrary Search Results
JEL Code: M40
963,377 Total downloads
Showing Papers 1 - 50 of 2,972
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Incl. Electronic Paper What Do We Learn from Two New Accounting-Based Stock Market Anomalies?
Journal of Accounting and Economics, Vol. 38, Nos. 1-3, 2004
Sudipta Basu
Temple University - Fox School of Business and Management
Date Posted: April 20, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Scripted Earnings Conference Calls as a Signal of Future Firm Performance
Joshua A. Lee
Washington University in Saint Louis - John M. Olin Business School
Date Posted: April 19, 2014
Working Paper Series
3 downloads

IFRS Adoption Among Private Companies: Impact on Earnings Quality
Journal of Accounting, Auditing and Finance, Forthcoming
Mara Cameran , Domenico Campa and Angela Kate Pettinicchio
Bocconi University - Department of Accounting , Trinity College (Dublin) and Bocconi University - Department of Accounting
Date Posted: April 19, 2014
Accepted Paper Series

Going Concern
Routledge Companion to Auditing. Edited by David Hay, W. Robert Knechel and Marleen Willikens, 2014
Marshall A. Geiger
University of Richmond - E. Claiborne Robins School of Business - Economics
Date Posted: April 17, 2014
Accepted Paper Series

Incl. Electronic Paper Providing Learning Incentives and the Use of a Multi-Purpose Performance Measure
Yasuhiro Mazda
Tohoku University - Graduate School of Economics & Management
Date Posted: April 16, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper The Roles of Receivables and Deferred Revenues in Revenue Management
London Business School TADC Paper 2014, AAA Western Region Meeting Paper 2014
Jenny Zha
University of California, Berkeley - Haas School of Business
Date Posted: April 15, 2014
Last Revised: April 17, 2014
Working Paper Series
31 downloads

The External Auditor and the Audit Committee
Routledge Companion to Auditing, edited by David Hay, W. Robert Knechel and Marleen Willekens, 2014.
Jean Bédard and Tiphaine Compernolle
Université Laval - École de comptabilité and Laval University - École de Comptabilité
Date Posted: April 12, 2014
Accepted Paper Series

Incl. Electronic Paper Perceptions of Accounting Professionals Towards International Financial Reporting Standards (IFRS) in Developing Country: Evidence from Vietnam
World Business Institute, Proceedings of the 3rd Global Accounting, Finance, and Economics Conference, May 2013
Duc Hong Thi Phan , Bruno Mascitelli and Meropy Barut
Swinburne University of Technology - Faculty of Business and Enterprise , Swinburne University of Technology - Faculty of Business and Enterprise and Swinburne University of Technology - Faculty of Business and Enterprise
Date Posted: April 11, 2014
Last Revised: April 16, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Relevance of International Financial Reporting Standards (IFRS) to a Developing Country: Evidence from Vietnam
Proceedings of the Second Engaging with Vietnam Conference, 2010
Duc Hong Thi Phan
Swinburne University of Technology - Faculty of Business and Enterprise
Date Posted: April 11, 2014
Accepted Paper Series
18 downloads

Incl. Electronic Paper Structural Changes in Chinese Stock Market: A Review of Empirical Research
China Accounting and Finance Review, 2014, Forthcoming
Jiajia Fu and Haitian Lu
Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: April 10, 2014
Accepted Paper Series
24 downloads

Incl. Electronic Paper The Regulatory Responses to the Global Financial Crisis: Some Uncomfortable Questions
IMF Working Paper No. 14/46
Stijn Claessens and Laura E. Kodres
International Monetary Fund (IMF) and International Monetary Fund (IMF) - Research Department
Date Posted: April 10, 2014
Working Paper Series
27 downloads

Going Private Transactions by U.S.-Listed Chinese Companies: What Drives the Premiums Paid?
International Review of Economics & Finance (Special Issue: Corporate Governance in Emerging Markets), Volume 32, Pages 79-91, 2014.
Yea-Mow Chen , Ying Sophie Huang , David K. Wang and Chun-Chou Wu
San Francisco State University - Department of Finance , Zhejiang University , National University of Kaohsiung and Independent
Date Posted: April 07, 2014
Last Revised: April 20, 2014
Accepted Paper Series

Incl. Electronic Paper Perceived Conflicts in Peer Reviewed Accounting Research
Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 2, 2014
James A. DiGabriele
Montclair State University
Date Posted: April 06, 2014
Accepted Paper Series
46 downloads

Do You Get What You Measure? Research Opportunities Based on the Veterans Health Administration Experience
Accounting Horizons, Forthcoming
Nicole Thibodeau , John Harry Evans III and Nandu J. Nagarajan
Willamette University - Atkinson Graduate School of Management , University of Pittsburgh - Katz Graduate School of Business and University of Pittsburgh - Katz Graduate School of Business
Date Posted: April 05, 2014
Accepted Paper Series

Implementing an EMA Innovation: The Case of Carbon Accounting
Delphine Gibassier
Toulouse Business School
Date Posted: April 05, 2014
Working Paper Series

Incl. Electronic Paper Environmental Management Accounting Development: Institutionalization, Adoption and Practice
Delphine Gibassier
Toulouse Business School
Date Posted: April 05, 2014
Working Paper Series
17 downloads

Incl. Electronic Paper Is Sin Always a Sin? The Interaction Effect of Social Norms and Financial Incentives on Market Participants’ Behavior
Accounting, Organizations and Society, Forthcoming
Yanju Liu , Hai Lu and Kevin J. Veenstra
Singapore Management University - School of Accountancy , University of Toronto - Rotman School of Management and McMaster University - DeGroote School of Business
Date Posted: April 04, 2014
Accepted Paper Series
20 downloads

Incl. Electronic Paper Perceptions Towards International Financial Reporting Standards (IFRS): The Case of Vietnam
Global Review of Accounting and Finance Journal, Vol.5, No.1, March 2014, pp.132-152
Duc Hong Thi Phan , Bruno Mascitelli and Meropy Barut
Swinburne University of Technology - Faculty of Business and Enterprise , Swinburne University of Technology - Faculty of Business and Enterprise and Swinburne University of Technology - Faculty of Business and Enterprise
Date Posted: April 03, 2014
Accepted Paper Series
26 downloads

Incl. Electronic Paper The Effects of Bank Mergers on Corporate Information Disclosure
Qi Chen and Rahul Vashishtha
Duke University - Fuqua School of Business and Duke University
Date Posted: April 02, 2014
Working Paper Series
35 downloads

Incl. Electronic Paper The Taxation of Intellectual Capital
Florida Law Review, Forthcoming
Lily Kahng
Seattle University School of Law
Date Posted: March 31, 2014
Accepted Paper Series
87 downloads

Incl. Electronic Paper Forensic Accounting and Investigation: A Means of Curbing Money Laundering Activities in Nigeria
Godwin Emmanuel Oyedokun
The Chartered Institute of Taxation of Nigeria
Date Posted: March 30, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Joint Cost Allocation and Cogeneration
Conny Overland and Anders Sandoff
Göteborg University - Department of Business Administration and Göteborg University - School of Business, Economics and Law
Date Posted: March 30, 2014
Working Paper Series
19 downloads

Incl. Electronic Paper Efectul de reevaluare a activelor corporale fixe pe Amortizarea fiscala (The Effect of the Revaluation of Tangible Fixed Assets on the Depreciation for Tax Purposes)
Social Economic Debates, January 2013, Vol. 2, No. 1
Ioana Diana Bufan and Andra Nicoleta Cornean
West University of Timisoara - Faculty of Economics and Business Administration and West University of Timisoara - Faculty of Economics and Business Administration
Date Posted: March 29, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Cost Analysis for Decision Making and Control: Marginal Costing versus Absorption Costing
Darshana Lakmal
Eastern University, Sri Lanka
Date Posted: March 28, 2014
Working Paper Series
56 downloads

Incl. Electronic Paper Comparing Intellectual Capital Disclosure Among the Greek Listed Companies: Does Sector and Capitalization Matter?
Michail Nerantzidis
Panteion University of Athens - Department of Public Administration
Date Posted: March 27, 2014
Last Revised: April 06, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper Understanding and Predicting Target Price Valuation Errors
Patricia M. Dechow and Haifeng You
University of California, Berkeley - Haas School of Business and Hong Kong University of Science & Technology - Department of Accounting
Date Posted: March 23, 2014
Last Revised: April 02, 2014
Working Paper Series
100 downloads

Incl. Electronic Paper Firm Performance in the United Arab Emirates – Does Ownership Matter?
International Review of Business Research Papers, Vol. 4. No. 6. November 2013
Sudipa Majumdar and Damodharan Varadarajan
Higher Colleges of Technology - Business Faculty and Higher Colleges of Technology
Date Posted: March 21, 2014
Accepted Paper Series
9 downloads

Incl. Electronic Paper Should Auditors Be Concerned About Pleasing the Client? An Examination of Auditor Changes Subsequent to Earnings Revisions
Jacob Haislip , Linda A. Myers , Susan Scholz and Timothy A. Seidel
University of Arkansas - Department of Accounting , University of Arkansas , University of Kansas - Accounting and Information Systems Area and University of Arkansas
Date Posted: March 16, 2014
Working Paper Series
39 downloads

Incl. Electronic Paper Mind the GAAP Service Performance Reporting by New Zealand's Public Service
Rodney Dormer
Victoria University of Wellington
Date Posted: March 15, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper Integrating Prediction Markets into the Due Process of International Accounting Standard Setting - A Possible Path to Achieve Legitimate Accounting Standards
Karsten Eisenschmidt and Matthias Schmidt
University of Applied Sciences Kiel and University of Leipzig - Chair of Financial Accounting and Auditing
Date Posted: March 15, 2014
Last Revised: March 17, 2014
Working Paper Series
17 downloads

Incl. Electronic Paper Overconfidence and Aggressive Corporate Tax Policy
James Chyz and Fabio B. Gaertner
University of Tennessee and University of Wisconsin - Madison - Department of Accounting and Information Systems
Date Posted: March 14, 2014
Last Revised: March 15, 2014
Working Paper Series
86 downloads

Incl. Electronic Paper The Effectiveness of the Public Oversight of Auditors -- Evidence of the Effects of Disciplinary Sanctions on Auditors’ Reporting, Client Portfolios and Salaries
Stefan Sundgren and Tobias Svanström
University of Vaasa and Umeå University
Date Posted: March 14, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper Share Repurchase Announcements Together with Earnings Forecast Revisions and Long-Term Stock Performance: Evidence from Japan
Yoshinori Shimada
Iwate University
Date Posted: March 11, 2014
Working Paper Series
25 downloads

Incl. Electronic Paper The History of the Decline and Fall of the American Accounting Profession
Wm. Dennis Huber
Capella University
Date Posted: March 11, 2014
Last Revised: March 14, 2014
Working Paper Series
224 downloads

Incl. Electronic Paper Do Audit Committee and Characteristics of Board of Directors Influence Earnings Management?
Jagdish Pathak , Khondkar Karim , Sang-Hyun Suh and Xiang Ziwen
University of Windsor - Odette School of Business , University of Massachusetts at Lowell - College of Management , University of Massachusetts Lowell and University of Glasgow - Adam Smith Business School
Date Posted: March 11, 2014
Working Paper Series
85 downloads

Incl. Electronic Paper Value Creation of Intellectual Capital: Financial Performance Analyses in Indonesian Publicly-Listed Consumer Goods Industry
RIBER: Review of Integrated Business and Economics Research, Vol. 3, Issue 1, March 2014, p. 99-113, ISSN # 2304-1013
Elisabeth Feimianti
Swiss German University - Faculty of Business Administration & Humanities
Date Posted: March 11, 2014
Accepted Paper Series
29 downloads

Incl. Electronic Paper Analysts versus Time-Series Forecasts of Quarterly Earnings: A Maintained Hypothesis Revisited
Kenneth S. Lorek and Donald P. Pagach
Northern Arizona University and North Carolina State University
Date Posted: March 08, 2014
Working Paper Series
75 downloads

Outside Directors and Board Advising and Monitoring Performance
Journal of Accounting & Economics (JAE), Forthcoming
Kyonghee Kim , Elaine Mauldin and Sukesh Patro
University of Missouri at Columbia , University of Missouri Trulaske College of Business and Northern Illinois University
Date Posted: March 08, 2014
Accepted Paper Series

Disaggregation in Mandatory Risk Disclosure, Audit Conservatism and Implied Cost of Equity Capital
Ahmed K. Alhadi II , Grantley Taylor and Mahmud Hossain
Curtin University of Technology - School of Accounting , Curtin University of Technology and CQUniversity Australia
Date Posted: March 07, 2014
Working Paper Series

Incl. Electronic Paper Evaluating Cross-Sectional Forecasting Models for Implied Cost of Capital
Review of Accounting Studies, Forthcoming
Kevin K. Li and Partha S. Mohanram
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: March 07, 2014
Accepted Paper Series
45 downloads

Do Declines in Bank Health Affect Borrowers’ Voluntary Disclosures? Evidence from International Propagation of Banking Shocks
Journal of Accounting Research, Vol. 52, No. 2, 2014
Alvis K. Lo
Boston College
Date Posted: March 05, 2014
Accepted Paper Series

Incl. Electronic Paper Discretionary Capitalization of R&D -- The Trade-Off Between Earnings Management and Signaling
Tami Dinh Thi , Helen Kang and Wolfgang Schultze
University of St. Gallen, Institute of Accounting, Control, Auditing , University of New South Wales (UNSW) - School of Accounting and University of Augsburg
Date Posted: March 04, 2014
Working Paper Series
39 downloads

Incl. Fee Electronic Paper Audit Committee Performance: Ownership vs. Independence – Did SOX Get it Wrong?
Accounting & Finance, Vol. 54, Issue 1, pp. 83-112, 2014
Brian J. Bolton
Portland State University - School of Business Administration
Date Posted: March 04, 2014
Accepted Paper Series

Incl. Electronic Paper Soft Information and Disclosure Reliability: Evidence from Debt Issuances
David M. Reeb and Lukas Roth
National University of Singapore and University of Alberta - Department of Finance and Statistical Analysis
Date Posted: March 02, 2014
Working Paper Series
50 downloads

Incl. Electronic Paper When Organizations Deinstitutionalize Control Practices: A Multiple-Case Study of Budget Abandonment
European Accounting Review Forthcoming, HEC Paris Research Paper No. ACC-2014-1035
Sebastian D. Becker
HEC Paris (Groupe HEC) - Accounting and Management Control Department
Date Posted: February 28, 2014
Last Revised: April 01, 2014
Working Paper Series
50 downloads

Incl. Electronic Paper Management Accounting Systems in SMEs: A Means to Adapt to the Financial Crisis?
Sandra Cohen , Sotiris Karatzimas and Vassilios-Christos Naoum
Athens University of Economics and Business - Department of Business Administration , Athens University of Economics and Business - Department of Business Administration and Athens University of Economics and Business
Date Posted: February 24, 2014
Working Paper Series
143 downloads

Incl. Electronic Paper Equity Market Liberalization, Information Asymmetry and Cost of Capital
Karthik Balakrishnan , Rahul Vashishtha and Robert E. Verrecchia
London Business School , Duke University and University of Pennsylvania - Accounting Department
Date Posted: February 23, 2014
Working Paper Series
78 downloads

Incl. Electronic Paper The Adverse Effect of Internal Control on Governance and Leverage
Christian Laux , Gyongyi Loranth and Alan D. Morrison
Vienna University of Economics and Business Administration , University of Vienna and University of Oxford - Said Business School
Date Posted: February 22, 2014
Working Paper Series
98 downloads

Incl. Electronic Paper Understanding Earnings Quiet Periods (Executive Summary)
Christopher G Calvin
Duke University - Fuqua School of Business
Date Posted: February 21, 2014
Working Paper Series
15 downloads

Incl. Electronic Paper Corporate Social Responsibility and Stock Price Crash Risk
Journal of Banking and Finance, Forthcoming
Yongtae Kim , Haidan Li and Siqi Li
Santa Clara University - Leavey School of Business , Santa Clara University - Leavey School of Business and Santa Clara University - Leavey School of Business
Date Posted: February 19, 2014
Accepted Paper Series
208 downloads


 

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