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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,343
Full Text Papers: 393,706
Authors: 226,701
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  Last 12 months:
68,955

Paper Downloads:
To date: 65,930,607
Last 12 months: 11,186,469
Last 30 days: 1,057,644

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238,981
Total References: 8,480,523
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5,722,240
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  Footnotes:
77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M4
5,292,530 Total downloads
Showing Papers 10,571 - 10,620 of 13,021
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Incl. Electronic Paper Monitoring in Multiagent Organizations
Tim Baldenius , Nahum D. Melumad and Amir Ziv
New York University (NYU) - Department of Accounting, Taxation & Business Law , Columbia Business School - Accounting, Business Law & Taxation and Columbia Business School
Date Posted: August 01, 2002
Working Paper Series
260 downloads

Incl. Electronic Paper Modeling Sustainable Earnings and P/E Ratios with Financial Statement Analysis
Forthcoming
Stephen H. Penman and Xiao-Jun Zhang
Columbia University - Department of Accounting and University of California, Berkeley
Date Posted: July 31, 2002
Last Revised: August 17, 2011
Working Paper Series
6952 downloads

Incl. Electronic Paper Top Director Shake-Up: The Link Between Chairman and CEO Dismissal
LBS Working Paper No. 033
Annita Florou
King's College London
Date Posted: July 30, 2002
Working Paper Series
476 downloads

Incl. Electronic Paper Accounting Policy Disclosures and Analysts' Forecasts
Ole-Kristian Hope
University of Toronto - Rotman School of Management
Date Posted: July 26, 2002
Working Paper Series
1624 downloads

Foucalt's Prison? Management Control in an Automotive Distributor
Management Accounting Research, Vol. 13, No. 2, June 2002
Christopher J. Cowton and Sue Dopson
University of Huddersfield - Business School and University of Oxford
Date Posted: July 24, 2002
Accepted Paper Series

ABC and Organizational Change: An Institutional Perspective
Management Accounting Research, Vol. 13, No. 2, June 2002
Kim Soin , Willie Seal and John Cullen
University of London, King's College London, Department of Management , University of Essex and University of Sheffield
Date Posted: July 24, 2002
Accepted Paper Series

Empirical Analysis Adopters of Economic Value Added
Management Accounting Research, Vol. 13, No. 2, June 2002
Michael L. Costigan and Linda Lovata
Southern Illinois University at Edwardsville - Accounting Department and Southern Illinois University at Edwardsville - Accounting Department
Date Posted: July 24, 2002
Accepted Paper Series

Multiple Hypothesis Evaluation in Auditing
Accounting and Finance, Vol. 42, No. 3, November 2002
Rajendra P. Srivastava , Arnold Wright and Theodore J. Mock
University of Kansas - Accounting and Information Systems Area , Northeastern University - Accounting Area and University of Southern California
Date Posted: July 24, 2002
Accepted Paper Series

Competition and Cost Accounting: Adapting to Changing Markets
Contemporary Accounting Research, Vol. 19, No. 2, Summer 2002
Ranjani Krishnan , Joan L. Luft and Michael D. Shields
Michigan State University - Department of Accounting & Information Systems , Michigan State University - Department of Accounting & Information Systems and Michigan State University - Department of Accounting & Information Systems
Date Posted: July 24, 2002
Accepted Paper Series

Tax and Incentive Trade-Offs in Multinational Transfer Pricing
Journal of Accounting, Auditing, & Finance, Vol. 17, No. 3, Summer 2002
Michael Smith
Duke University
Date Posted: July 21, 2002
Accepted Paper Series

Strategic Auditor Behavior and Going-concern Decisions
Journal of Business Finance & Accounting, Vol. 24, No. 6, July 1997
Ella Mae Matsumura , K.R. Subramanyam and Robert R. Tucker
University of Wisconsin-Madison - Department of Accounting and Information Systems , University of Southern California - Leventhal School of Accounting and Fordham University - Accounting Area
Date Posted: July 21, 2002
Accepted Paper Series

Incl. Electronic Paper Investor Protection and Analysts' Cash Flow Forecasts Around the World
Review of Accounting Studies, Forthcoming
Mark L. DeFond and Mingyi Hung
University of Southern California - Leventhal School of Accounting and The Hong Kong University of Science and Technology & University of Southern California
Date Posted: July 21, 2002
Working Paper Series
657 downloads

Incl. Electronic Paper The Balanced Scorecard: The Effects of Assurance and Process Accountability on Managerial Judgment
Theresa Libby , Steven Salterio and Alan Webb
University of Waterloo - School of Accounting and Finance , Queen's University - School of Business and University of Waterloo - School of Accounting and Finance
Date Posted: July 21, 2002
Working Paper Series
2155 downloads

Incl. Electronic Paper The Statement of Corporate Governance Practices (SCGP), A Voluntary Disclosure and Corporate Governance Perspective
Réal Labelle
HEC Montréal - Chair in Governance and Forensic Accounting
Date Posted: July 21, 2002
Working Paper Series
2485 downloads

Incl. Electronic Paper A Model of Auditing Under Bright-Line Accounting Standards
Michael Kirschenheiter and Dennis H. Caplan
University of Illinois at Chicago - College of Business Administration and Oregon State University - Department of Accounting, Finance, and Information Management
Date Posted: July 20, 2002
Working Paper Series
689 downloads

Incl. Electronic Paper The 'Incomplete Revelation Hypothesis' and Financial Reporting
Cornell University Working Paper
Robert J. Bloomfield
Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: July 19, 2002
Working Paper Series
735 downloads

Incl. Electronic Paper The Effect of Reporting Frequency on the Timeliness of Earnings: The Cases of Voluntary and Mandatory Interim Reports
LBS Working Paper No. 037
Marty Butler , Arthur G. Kraft and Ira S. Weiss
AlixPartners LLP , Cass Business School and University of Chicago - Graduate School of Business
Date Posted: July 18, 2002
Working Paper Series
1701 downloads

Profit and Loss Performance with Full and Direct Costing
UPF Economics and Business Working Paper No. 606
Josep M. Argilés
Universitat Pompeu Fabra
Date Posted: July 17, 2002
Working Paper Series

Demonstrating the Effect of the Strategic Dialogue: Participation in Designing the Management Control System
Management Accounting Research, Vol. 13, No. 1, March 2002
Marco De Haas and Jen A. Algera
Eindhoven University of Technology (TUE) - Department of Technology Management (PAV-U13) and Eindhoven University of Technology (TUE) - Department of Technology Management (PAV-U13)
Date Posted: July 17, 2002
Accepted Paper Series

Ex Post Voluntary Disclosure Strategies for Insiders
Carolyn B. Levine and Michael Smith
Carnegie Mellon University - David A. Tepper School of Business and Duke University
Date Posted: July 16, 2002
Working Paper Series

Accounting for Future Tax Assets and Liabilities under CICA Handbook Section 3465
Tao Zeng
Wilfrid Laurier University - School of Business and Economics
Date Posted: July 15, 2002
Working Paper Series

The Impact of Strategic Positioning Evaluation on Auditor Judgments about Business Process Performance
Brian Ballou , Christine E. Earley and Jay Rich
Miami University of Ohio - Department of Accountancy , Providence College - Department of Accountancy and Illinois State University - College of Business
Date Posted: July 15, 2002
Working Paper Series

Brand Valuation and Control: An Empirical Study
Schmalenbach Business Review (sbr), Vol. 53, October 2001
Thomas Günther and Catharina Kriegbaum-Kling
Dresden University of Technology - Faculty of Economics and Business Management and TRUMPF GmbH & Co. KG
Date Posted: July 10, 2002
Accepted Paper Series

Incl. Electronic Paper Accounting-based Valuation and Changing Interest Rates
Dhananjay (Dan) K. Gode and James A. Ohlson
New York University (NYU) - Department of Accounting, Taxation & Business Law and New York University (NYU) - Leonard N. Stern School of Business
Date Posted: July 10, 2002
Working Paper Series
997 downloads

Incl. Electronic Paper The Importance of Business Risk in Setting Audit Fees: Evidence from Cases of Client Misconduct
Graduate School of Management, University of California at Davis Working Paper
John D. Lyon and Michael W. Maher
The University of Melbourne, Department of Accounting and Business Information Systems and University of California, Davis - Graduate School of Management
Date Posted: July 10, 2002
Working Paper Series
785 downloads

Control Implications of Worker Identification with Firm Sales Success
Management Accounting Research, Vol. 13, No. 2, June 2002
Michael Alles and Srikant Datar
Rutgers Business School and Harvard Business School
Date Posted: July 02, 2002
Accepted Paper Series

20th Century Textbook Budgetary Discourse: Formalisation, Normalisation and Rebuttal in an Anglo-Saxon Environment
European Accounting Review, Vol. 11, No.2, July 2002
Lee D. Parker
University of South Australia - School of Commerce
Date Posted: July 01, 2002
Accepted Paper Series

Assessing Investor Response to Information Events Using Return and Volume Metrics
The Accounting Review, October 2002
William M. Cready and David N. Hurtt
University of Texas at Dallas - Naveen Jindal School of Management and Western Michigan University - Haworth College of Business
Date Posted: June 30, 2002
Accepted Paper Series

Incl. Electronic Paper Last Chance Earnings Management: Using the Tax Expense to Achieve Earnings Targets
Dan S. Dhaliwal , Cristi A. Gleason and Lillian F. Mills
University of Arizona - Department of Accounting , University of Iowa - Department of Accounting and University of Texas at Austin - McCombs School of Business
Date Posted: June 29, 2002
Working Paper Series
1547 downloads

Do Firms Pay for Audit Risk? Evidence on Risk Premiums in Audit Fees after Direct Control for Audit Effort
International Journal of Auditing, Vol. 6, No. 1, Pp. 37-51, March 2002
Lasse Niemi
Aalto University - School of Economics
Date Posted: June 28, 2002
Accepted Paper Series

The Importance of Accounting Information for Predicting Various Degrees of Farm Viability
UPF Economics and Business Working Paper No. 612
Josep M. Argilés
Universitat Pompeu Fabra
Date Posted: June 28, 2002
Working Paper Series

Incl. Electronic Paper Does Income Smoothing Make Stock Prices More Informative?
New York University Stern School of Business
Paul Zarowin
New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: June 25, 2002
Working Paper Series
1637 downloads

Earnings Announcements and Information Asymmetry: An Intraday Analysis
Contemporary Accounting Research, Fall 2002, Forthcoming
Theresa Libby , Robert Mathieu and Sean W.G. Robb
University of Waterloo - School of Accounting and Finance , Wilfrid Laurier University and University of Toronto - Rotman School of Management
Date Posted: June 24, 2002
Accepted Paper Series

A Model of Outsourcing and Audit Risk for Internal Audit Services
Contemporary Accounting Research, Vol. 17, No. 3, Fall 2000, pp. 387-428
Dennis H. Caplan and Michael Kirschenheiter
Oregon State University - Department of Accounting, Finance, and Information Management and University of Illinois at Chicago - College of Business Administration
Date Posted: June 24, 2002
Accepted Paper Series

Information Quality and Correlated Signals
Journal of Accounting Research, Vol. 35, No. 1, Spring 1997, pp. 43-60
Michael Kirschenheiter
University of Illinois at Chicago - College of Business Administration
Date Posted: June 24, 2002
Accepted Paper Series

Optimal Contracting, Accounting Standards and Market Structures
Contempoary Accounting Research, Vol. 16, No. 2, Summer 1999, pp. 243-276
Michael Kirschenheiter
University of Illinois at Chicago - College of Business Administration
Date Posted: June 24, 2002
Accepted Paper Series

The Aggregation and Valuation of Deferred Taxes
Review of Accounting Studies, Vol. 6, No. 2/3, June/September 2001, pp. 275-297
Eli Amir , Michael Kirschenheiter and Kristen Willard
London Business School , University of Illinois at Chicago - College of Business Administration and affiliation not provided to SSRN
Date Posted: June 24, 2002
Accepted Paper Series

Incl. Electronic Paper Information Disclosure and Adverse Selection Explanations for IPO Underpricing
Catherine M. Schrand and Robert E. Verrecchia
University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Date Posted: June 23, 2002
Working Paper Series
2111 downloads

Improving Auditor Independence Through Selective Mandatory Rotation
International Journal of Auditing, Vol. 6, No. 2, July 2002, Cass Business School Research Paper
Miles B. Gietzmann and Pradyot K. Sen
City University London - Sir John Cass Business School and University of Washington Bothell
Date Posted: June 21, 2002
Accepted Paper Series

Incl. Electronic Paper Managing Option Fragility
Harvard NOM Working Paper No. 02-19
Brian J. Hall and Thomas Knox
NOM Unit Head, Harvard Business School and Harvard Business School
Date Posted: June 20, 2002
Working Paper Series
1041 downloads

Board Characteristics and Audit Fees
Joseph V. Carcello , Dana R. Hermanson , Terry L. Neal and Richard A. Riley Jr.
University of Tennessee, Knoxville - College of Business Administration , Kennesaw State University - Department of Accounting , University of Tennessee and West Virginia University - Department of Accounting and Management Information Systems
Date Posted: June 19, 2002
Case and Teaching Paper Series

Incl. Electronic Paper Preventing International Arbitrage in Reorganizations: An Analysis of the Gap Closing Provisions of the Recently Released Final Regulations to Section 367(b)
International Tax Journal, Vol. 27, No. 1, pp. 1-49, Winter 2001
Cherie L. Evans and Chris Carr
Silk, Adler & Colvin and California Polytechnic State University, San Luis Obispo
Date Posted: June 19, 2002
Accepted Paper Series
193 downloads

Incl. Electronic Paper The Quality of Fair Value Measures for Property, Plant, and Equipment
Accounting Forum, March 2006
Don Herrmann , Wayne B. Thomas and Shahrokh M. Saudagaran
Oklahoma State University - Stillwater - School of Accounting , University of Oklahoma, Michael F. Price College of Business and University of Washington, Tacoma - Milgard School of Business
Date Posted: June 19, 2002
Last Revised: December 15, 2011
Accepted Paper Series
2953 downloads

The Valuation Implications of Employee Stock Option Accounting for Profitable Computer Software Firms
The Accounting Review, October 2002
Timothy B. Bell , Wayne R. Landsman , Bruce L. Miller and Shu Yeh
KPMG International, LLP - Assurance & Advisory Services Center , University of North Carolina (UNC) at Chapel Hill - Accounting Area , University of California, Los Angeles (UCLA) - Accounting Area and KPMG LLP, Montvale
Date Posted: June 19, 2002
Accepted Paper Series

Incl. Electronic Paper Managers' Forecast Guidance of Analysts: International Evidence
Journal of Accounting and Public Policy, Vol. 24, No. 4, 2005
Lawrence D. Brown and Huong N. Higgins
Temple University and Worcester Polytechnic Institute - School of Business
Date Posted: June 18, 2002
Last Revised: February 19, 2008
Working Paper Series
604 downloads

Incl. Electronic Paper Ranking Journals Using Social Science Research Network Downloads
Review of Quantitative Finance and Accounting, Vol. 20, No. 3, 2003
Lawrence D. Brown
Temple University
Date Posted: June 18, 2002
Last Revised: March 09, 2008
Working Paper Series
1527 downloads

Incl. Electronic Paper Recent Changes in Financial Reporting Standards
Clyde P. Stickney
Dartmouth College
Date Posted: June 17, 2002
Case and Teaching Paper Series
900 downloads

Incl. Electronic Paper Executive Compensation and Non-financial Performance Measures: A Study of the Incentive Relevance of Mandated Non-Financial Disclosures in the U.S. Airline Industry
Dhinu Srinivasan , Akin Sayrak and Nandu J. Nagarajan
University of Pittsburgh - Katz Graduate School of Business , University of Pittsburgh - Katz Graduate School of Business - Economics Group and University of Pittsburgh - Katz Graduate School of Business
Date Posted: June 15, 2002
Working Paper Series
1043 downloads

Incl. Electronic Paper Value-Glamour and Accruals Mispricing: One Anomaly or Two?
Hemang Desai , Shivaram Rajgopal and Mohan Venkatachalam
Southern Methodist University , Emory University - Goizueta Business School and Duke University - Fuqua School of Business
Date Posted: June 15, 2002
Working Paper Series
939 downloads

Incl. Electronic Paper Analysts' Dividend Forecasts
Alex Clarke , Philip R. Brown , Janice C. Y. How and Kadir J.P. Lim
University of Western Australia - Department of Accounting and Finance , University of Western Australia - Department of Accounting and Finance , Queensland University of Technology and Curtin University of Technology - School of Economics and Finance
Date Posted: June 12, 2002
Working Paper Series
359 downloads


 

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