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SSRN eLibrary Statistics:

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

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Last 12 months: 11,172,224
Last 30 days: 1,065,087

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  Footnotes: 		77,812
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SSRN eLibrary Search Results
JEL Code: M4
5,289,789 Total downloads
Showing Papers 1,001 - 1,050 of 13,018
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Incl. Electronic Paper The Use of Financial Indicators to Determine Financial Health of Italian Municipalities
Emanuele Padovani , Francesca Manes Rossi and Rebecca Levy Orelli
University of Bologna - Department of Management , Università Degli Studi di Salerno - Department of Management Research and University of Bologna - Department of Management
Date Posted: September 19, 2010
Working Paper Series
149 downloads

Incl. Electronic Paper The Use of Extended Reporting Frameworks in Australia
Nigel Finch , Tyrone M. Carlin and Guy Ford
The University of Sydney Business School , The University of Sydney Business School and Macquarie University - Graduate School of Management
Date Posted: May 18, 2006
Working Paper Series
388 downloads

Incl. Electronic Paper The Use of Earnings Forecasts in Stock Recommendations: Are Accurate Analysts More Consistent?
Journal of Business Finance & Accounting, Forthcoming
 Andreas Simon and Asher Curtis
Pepperdine University - Graziadio School of Business and Management and University of Washington
Date Posted: September 18, 2008
Last Revised: September 13, 2010
Accepted Paper Series
218 downloads

Incl. Electronic Paper The Use of Earnings and Cash Flows in Investment Decisions in the U.S. and in Mexico: Experimental Evidence
 Jose Eduardo Miranda-Lopez and Linda M Nichols
California State University, Fullerton - Department of Accounting and Texas Tech University - Area of Accounting
Date Posted: September 10, 2009
Working Paper Series
59 downloads

Incl. Electronic Paper The Use of Dupont Analysis by Market Participants
Date Posted: March 05, 2008
Working Paper Series
1797 downloads

The Use of Deep Feature and Surface Feature Information in the Performance of Complex Audit Tasks
 Christine E. Earley
Providence College - Department of Accountancy
Date Posted: October 12, 2000
Working Paper Series

Incl. Electronic Paper The Use of Debt Covenants Worldwide: Institutional Determinants and Implications on Financial Reporting
 Hyun A. Hong , Mingyi Hung and Jieying Zhang
University of Memphis , The Hong Kong University of Science and Technology & University of Southern California and University of Southern California - Leventhal School of Accounting
Date Posted: October 30, 2009
Last Revised: August 26, 2011
Working Paper Series
405 downloads

Incl. Electronic Paper The Use of CARR in the Assessment of Profitablility by Competition Authorities
Regulation Initiative Working Paper Series No.27
 Chris Higson
London Business School
Date Posted: November 23, 2002
Working Paper Series
69 downloads

The Use of Audit Working Paper Review in Reducing the Risk of Accepting Insufficient Evidence
 Brian Ballou
Miami University of Ohio - Department of Accountancy
Date Posted: October 28, 1996
Working Paper Series

The Use of After-Tax or Before-Tax Income as a Measure of Performance for Compensation Plans
 Gregory A. Carnes and Daryl M. Guffey
Northern Illinois University and East Carolina University - College of Business
Date Posted: December 20, 1996
Working Paper Series

Incl. Electronic Paper The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, NYU Working Paper No. 2451/27558
 Daniel A. Cohen , Raj Mashruwala and Tzachi Zach
University of Texas at Dallas - Naveen Jindal School of Management , University of Calgary and Ohio State University (OSU) - Fisher College of Business
Date Posted: September 10, 2007
Last Revised: May 05, 2009
Working Paper Series
458 downloads

The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data
Review of Accounting Studies, Forthcoming
 Daniel A. Cohen , Raj Mashruwala and Tzachi Zach
University of Texas at Dallas - Naveen Jindal School of Management , University of Calgary and Ohio State University (OSU) - Fisher College of Business
Date Posted: May 07, 2009
Accepted Paper Series

Incl. Electronic Paper The Use of Accruals to Manage Reported Earnings: Theory and Evidence
Federal Reserve Bank of Atlanta Working Paper 2000-23
 Timothy W. Koch and Larry D. Wall
University of South Carolina - Moore School of Business and Federal Reserve Bank of Atlanta - Research Department
Date Posted: January 23, 2001
Working Paper Series
1407 downloads

The Use of Accruals in Earnings Management: A Permanent Earnings Hypothesis
 Paul K. Chaney , Debra C. Jeter and Craig M. Lewis
Vanderbilt University - Accounting , Vanderbilt University - Accounting and Vanderbilt University - Finance
Date Posted: February 26, 1998
Working Paper Series

The Use of Accounting Flexibility to Reduce Labor Renegotiation Costs and Manage Earnings
Journal of Accounting & Economics, Vol. 30, No. 2, October 2000
 Julia D'Souza , John Jacob and K. Ramesh
Cornell University - Department of Accounting , University of Colorado at Boulder - Department of Accounting and Rice University
Date Posted: January 11, 2001
Accepted Paper Series

Incl. Electronic Paper The Unwanted Effects of International Financial Reporting Standards (IFRS) Adoption on International Trade and Investments in Developing Countries
Journal of Economics and Economic Education Research, Forthcoming
 Lasmin Lasmin
Ritsumeikan Asia Pacific University
Date Posted: July 27, 2011
Last Revised: October 24, 2011
Accepted Paper Series
170 downloads

Incl. Electronic Paper The Unintended Effects of the Sarbanes Oxley Act of 2002
Research in Accounting Regulation, Vol. 22, No.1, pp. 18-28, 2009
 Nicholas V. Vakkur , R. Preston McAfee and Fred Kipperman
Trident University , Yahoo! Research Labs and affiliation not provided to SSRN
Date Posted: February 24, 2009
Last Revised: October 19, 2010
Working Paper Series
604 downloads

Incl. Electronic Paper The Unintended Consequences of Sarbanes-Oxley on Technology Innovation and Supply Chain Integration
 Vicky Arnold , Tanya Benford , Joseph Canada , J. Randel Kuhn Jr. and Steve G. Sutton
University of Central Florida - College of Business Administration , University of Central Florida (UCF) - Dixon School of Accounting , University of Central Florida (UCF) - Dixon School of Accounting , University of Central Florida - College of Business Administration and University of Central Florida - College of Business Administration
Date Posted: June 03, 2007
Working Paper Series
382 downloads

The Unintended Consequences of Sarbanes-Oxley on Technology Innovation and Supply Chain Integration
Journal of Emerging Technologies in Accounting, Vol. 4, pp. 103-122, 2007
 Vicky Arnold , Tanya Benford , Joseph Canada , J. Randel Kuhn Jr. and Steve G. Sutton
University of Central Florida - College of Business Administration , University of Central Florida (UCF) - Dixon School of Accounting , University of Central Florida (UCF) - Dixon School of Accounting , University of Central Florida - College of Business Administration and University of Central Florida - College of Business Administration
Date Posted: April 18, 2008
Accepted Paper Series

Incl. Electronic Paper The Unearned Revenue Liability and Firm Value: Evidence from the Publishing Industry
 Mark P. Bauman
University of Northern Iowa
Date Posted: September 12, 2000
Working Paper Series
425 downloads

The Underlying Mechanism of Related Party Transactions Disclosure Across Countries
Corporate Ownership and Control, Vol. 8, Issue 4
 Walaa Wahid Elkelish
University of Sharjah - College of Business Administration
Date Posted: September 20, 2012
Last Revised: September 23, 2012
Accepted Paper Series

Incl. Electronic Paper The Uncertain Liability of Accountants and Other Professionals in Securities Fraud Cases: The Shifting Sands of Central Bank
Journal of Forensic and Investigative Accounting, Vol. 3(3), pp. 46-67 (2011)
 Carl Pacini , Jeffrey Patterson and Salar Ghahramani
Florida Gulf Coast University - Department of Accounting, Finance & Business Law , Florida State University and Penn State University
Date Posted: March 28, 2013
Accepted Paper Series
12 downloads

Incl. Electronic Paper The Unappreciated Value of Marketing: The Moderating Role of Changes in Marketing and R&D Spending on Valuation of Earnings Reports
MSI Working Paper #09-204
 Isaac M. Dinner , Natalie Mizik and Donald R. Lehmann
University of North Carolina - Chapel Hill , University of Washington and Columbia Business School - Marketing
Date Posted: January 08, 2009
Last Revised: September 05, 2012
Working Paper Series
293 downloads

Incl. Electronic Paper The Ultimate Form of Mandatory Auditor Rotation: The Case of Former Arthur Andersen Clients
 Jennifer L. Blouin , Barbara M. Grein and Brian Rountree
University of Pennsylvania - Accounting Department , Drexel University - Department of Accounting and Tax and Rice University - Jesse H. Jones Graduate School of Business
Date Posted: February 15, 2005
Working Paper Series
727 downloads

Incl. Electronic Paper The UK's Framework Approach to Auditor Independence and the Commercialization of the Accounting Profession
Accounting, Auditing and Accountability Journal, Vol. 16, No. 2, May 2003, Cass Business School Research Paper
 David B. Citron
City University London - Sir John Cass Business School
Date Posted: May 19, 2003
Accepted Paper Series
598 downloads

Incl. Electronic Paper The Tyranny of Rounding Errors: The Mismatching of APV and the DCF in Perpetuities in Brealey and Myers 6th and 7th Edition of Principles of Corporate Finance
 Ignacio Velez-Pareja and Joseph Tham
Master Consultores and Duke University - Duke Center for International Development in the Sanford School of Public Policy
Date Posted: April 16, 2007
Last Revised: December 20, 2008
Working Paper Series
367 downloads

The True and Fair View in the European Union
European Accounting Review, Vol. 18, 2009
 David J. A. Alexander and Eva Eberhartinger
University of Birmingham Business School and Vienna University of Economics and Business Administration
Date Posted: January 22, 2009
Accepted Paper Series

The True and Fair View Construct in the Context of Polish Transition Economy: Some Local Insights
European Accounting Review, Vol. 12, No. 3, pp. 465-487, 2003
 Katarzyna Kosmala-MacLullich
Heriot-Watt University - School of Management and Languages
Date Posted: October 18, 2003
Accepted Paper Series

Incl. Electronic Paper The True and Fair View Concept in Romania: A Case Study of Concept Transferabiility
 Catalin Nicolae Albu , Nadia Albu and David J. A. Alexander
Bucharest University of Economic Studies , Bucharest Academy of Economic Studies and University of Birmingham Business School
Date Posted: February 28, 2011
Working Paper Series
80 downloads

Incl. Electronic Paper The Trouble with MER: The Disclosure of Fees and Charges in Australian Superannuation and Investment Funds
Journal of Law and Financial Management, Vol. 4, No. 1, pp. 32-50, 2005
 Nigel Finch
The University of Sydney Business School
Date Posted: August 19, 2006
Accepted Paper Series
148 downloads

Incl. Electronic Paper The Treatment of Goodwill and Other Purchased Intangibles for Tax Purposes
Darden Case No. UVA-C-2258
 Mary Margaret Frank
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
305 downloads

The Travels of a T-Shirt in the Global World of Taxation: Teaching Multi-Jurisdictional Taxation
Issues in Accounting Education, Vol. 26, No. 1, 2011
 Brigitte W. Muehlmann and Priscilla Ann Burnaby
Suffolk University and Bentley University
Date Posted: March 20, 2011
Accepted Paper Series

The Transnationalization of Financial Reporting Standards
 Brendan McSweeney
University of London, Royal Holloway - School of Management
Date Posted: July 01, 2010
Working Paper Series

The Transmission of Corporate Financial Information Across National Borders and Equity Market Linkages
REVIEW OF ACCOUNTING STUDIES, Vol 1, No 4, 1997
 Michael Firth
Lingnan University - Department of Accounting and Finance
Date Posted: April 16, 1997
Accepted Paper Series

The Transition to IFRS and the Value Relevance of Financial Statements in Greece
British Accounting Review, Forthcoming
 Ioannis Tsalavoutas , Paul André and Lisa Evans
University of Stirling - Accounting and Finance Division , ESSEC Business School and ESSEC-KPMG Financial Reporting Center and University of Stirling - Department of Accounting and Finance
Date Posted: October 20, 2008
Last Revised: May 02, 2012
Accepted Paper Series

Incl. Fee Electronic Paper The Transformation of an Accounting System During Organisational Change: A Longitudinal Study
Financial Accountability and Management, Vol. 19, pp. 21-43, 2003
 Bruce Gurd and Helen Thorne
University of South Australia - International Graduate School of Management and University of South Australia - International Graduate School of Management
Date Posted: March 18, 2003
Accepted Paper Series
25 downloads

The Transfer-Pricing Problem: A Mixed Mechanism Approach
 Arieh Gavious and Yair Tauman
Ben-Gurion University of the Negev - Department of Industrial Engineering and Management and Tel Aviv University - Faculty of Management
Date Posted: May 28, 1999
Working Paper Series

Incl. Electronic Paper The Trade-Off between Tax Savings and Financial Reporting Costs: An Analysis of the Effective Tax Rates of Glamour Companies
 Craig Paprocki and Edward J. Schnee
University of Alabama - Culverhouse College of Commerce & Business Administration and University of Alabama - Culverhouse School of Accountancy
Date Posted: August 01, 2005
Working Paper Series
250 downloads

Incl. Electronic Paper The Torpedo Effect: Myth or Reality?
Journal of Accounting, Auditing and Finance, Vol. 26, No. 2, 2011
 Jeff L. Payne and Wayne B. Thomas
University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma, Michael F. Price College of Business
Date Posted: December 30, 2008
Last Revised: December 15, 2011
Accepted Paper Series
232 downloads

Incl. Electronic Paper The Tokyo International Capital Market for Foreign Issuers and Required Disclosure
The Banking Law Journal, Vol. 1, No. 7, pp. 699-753, November/December 2005
 Mitsuru Misawa
University of Hawaii at Manoa - Shidler College of Business
Date Posted: December 21, 2006
Accepted Paper Series
175 downloads

Incl. Electronic Paper The Token Woman
25th Australasian Finance and Banking Conference 2012
 Maria Strydom and Hue Hwa Au Yong
Monash University and Monash University - Department of Accounting and Finance
Date Posted: August 28, 2012
Last Revised: December 05, 2012
Working Paper Series
96 downloads

Incl. Electronic Paper The Timing of Quarterly 'Pro Forma' Earnings Announcements
Journal of Business Finance & Accounting, Forthcoming, AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers
 Nerissa C. Brown , Theodore E. Christensen and W. Brooke Elliott
Georgia State University - J. Mack Robinson College of Business , Brigham Young University - Marriott School of Management and University of Illinois at Urbana-Champaign
Date Posted: September 18, 2006
Last Revised: December 03, 2011
Accepted Paper Series
415 downloads

The Timing of Option Repricing
 Sandra Renfro Callaghan , P. Jane Saly and Chandra Subramaniam
Texas Christian University - Department of Accounting , University of St. Thomas (Minnesota) - Department of Accounting and University of Texas at Arlington - Department of Accounting
Date Posted: March 13, 2001
Working Paper Series

Incl. Electronic Paper The Timing of Earnings Announcements: An Examination of the Strategic Disclosure Hypothesis
The Accounting Review, Vol. 84, No. 1, 2009
 Jeffrey T. Doyle and Matthew J. Magilke
Utah State University and Claremont McKenna College
Date Posted: June 22, 2007
Last Revised: July 09, 2009
Accepted Paper Series
512 downloads

Incl. Electronic Paper The Timing of CEO Stock Option Grants: Scheduled versus Unscheduled Awards
 Daniel W. Collins , Guojin Gong and Haidan Li
University of Iowa - Department of Accounting , Penn State University - Smeal College of Business and Santa Clara University - Leavey School of Business
Date Posted: April 07, 2005
Working Paper Series
480 downloads

Incl. Fee Electronic Paper The Timing of Asset Sales: Evidence of Earnings Management?
Journal of Business Finance & Accounting, Vol. 29, pp. 903-934, 2002
 Geoffrey Poitras , Trevor Wilkins and Yoke Shang Kwan
Simon Fraser University (SFU) - Finance Area , National University of Singapore (NUS) - Department of Accounting and Malayan Banking Berhad - Singapore Office
Date Posted: January 26, 2003
Accepted Paper Series
25 downloads

The Timing and Information Content of Auditors' Exhibit Letters Relating to Auditor Changes
Auditing: A Journal of Practice & Theory, Vol. 21, No. 1, March 2002
 Jayanthi Krishnan
Temple University - Department of Accounting
Date Posted: September 23, 2001
Accepted Paper Series

Incl. Electronic Paper The Timeliness of the Bond Market Reaction to Bad News Earnings Surprises
 Mark L. DeFond and Jieying Zhang
University of Southern California - Leventhal School of Accounting and University of Southern California - Leventhal School of Accounting
Date Posted: October 12, 2009
Last Revised: July 07, 2011
Working Paper Series
463 downloads

Incl. Electronic Paper The Timeliness of Quarterly Financial Reports of Companies in Malaysia
 Ku Nor Izah Ku Ismail and Roy Chandler
Universiti Utara Malaysia - School of Accountancy and Cardiff University - Cardiff Business School
Date Posted: September 17, 2003
Working Paper Series
737 downloads

Incl. Fee Electronic Paper The Timeliness of Income Recognition by European Companies: An Analysis of Institutional and Market Complexity
Journal of Business Finance & Accounting, Vol. 31, No. 1-2, pp. 115-148, January 2004
 Ivana Raonic , Stuart McLeay and Ioannis Asimakopoulos
Bangor Business School , University of Sydney and University of Wales, Bangor
Date Posted: March 23, 2004
Accepted Paper Series
15 downloads


 

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