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SSRN eLibrary Statistics:

Papers & Authors:
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
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M4
5,289,139 Total downloads
Showing Papers 10,601 - 10,650 of 13,017
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Incl. Electronic Paper Cash Flow Contradistinctions
Commercial Lending Review, March-April 2008
Harlan D. Platt
Northeastern University
Date Posted: June 13, 2009
Last Revised: December 05, 2012
Accepted Paper Series
509 downloads

Incl. Electronic Paper Cash Flow at Staples
Darden Case No. UVA-C-2274
 Brandt R. Allen
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
137 downloads

Incl. Electronic Paper Cash Compensation and Earnings' Components Around CEO Turnover: Does the Compensation Committee See Over the Horizon?
 Mark R. Huson , Christine I. Wiedman and Heather A. Wier
University of Alberta - Department of Finance and Statistical Analysis , University of Waterloo and University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: July 23, 2003
Working Paper Series
444 downloads

Incl. Electronic Paper Cash Balance Pension Plan Conversions: An Analysis of Motivations and Pension Costs
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
 Julia D'Souza , John Jacob and Barbara A. Lougee
Cornell University - Department of Accounting , University of Colorado at Boulder - Department of Accounting and University of San Diego - School of Business Administration
Date Posted: May 16, 2004
Last Revised: December 19, 2012
Working Paper Series
669 downloads

Casemix Accounting Systems: New Spaces for Action
Management Accounting Research, Vol 10, No 1, March 1999
 Alan D. Lowe and Bill Doolin
University of Waikato and University of Waikato
Date Posted: July 19, 1999
Accepted Paper Series

Case Study Over the Employee's Benefits (IAS 19) and Pension Plan Accounting (IAS 26) in Romania
 Maria Moraru , Gabriela Blidisel Rodica and Dan Aurelian Stirbu
West University of Timisoara , West University of Timisoara and West University of Timisoara - Department of Accounting
Date Posted: January 24, 2009
Last Revised: August 19, 2009
Working Paper Series

Incl. Electronic Paper Case Study on Sustainability: Accountants’ Role in Developing a New Business Model
AAA 2011 Management Accounting Section (MAS) Meeting Paper
 Ellen Lippman
University of Portland - Dr. Robert B. Pamplin, Jr. School of Business Administration
Date Posted: August 22, 2010
Last Revised: December 28, 2010
Working Paper Series
474 downloads

Incl. Electronic Paper Cartoon Graphics in the Communication of Accounting Information
CoBAR Working Paper 2000-05
 Malcolm Smith , Richard Taffler and Lynda White
affiliation not provided to SSRN , Manchester Business School and Imperial College
Date Posted: May 23, 2000
Working Paper Series
366 downloads

Incl. Electronic Paper Career Concerns and Mandated Disclosure
AAA 2007 Management Accounting Section (MAS) Meeting
 Romana L. Autrey , Shane S. Dikolli and Paul Newman
University of Illinois at Urbana-Champaign - Department of Accountancy , Duke University - Fuqua School of Business and University of Texas at Austin - Department of Accounting
Date Posted: July 31, 2006
Working Paper Series
152 downloads

Incl. Electronic Paper Career Concerns and Ambiguity Aversion
 Eric Bennett Rasmusen
Indiana University Bloomington - Department of Business Economics & Public Policy
Date Posted: May 06, 2008
Working Paper Series
50 downloads

Carbon Trading: Accounting and Reporting Issues
European Accounting Review, Vol. 17, No. 4, pp. 697-717, 2008
 Jan Bebbington and Carlos Larrinaga
affiliation not provided to SSRN and University of Burgos - Department of Economics
Date Posted: September 23, 2008
Last Revised: December 02, 2008
Accepted Paper Series

Capturing the Value Premium in the United Kingdom
Financial Analysts Journal, Vol. 59, No. 6, pp. 35-45, November/December 2003
 Elroy Dimson , Stefan Nagel and Garrett Quigley
London Business School , Stanford Graduate School of Business and Dimensional Fund Advisors Ltd
Date Posted: January 25, 2004
Last Revised: October 07, 2011
Accepted Paper Series

Capturing Contextual Meanings: The Use of Organizational Culture as Theoretical and Methodological Lens in Accounting Research
 Jan A. Pfister
Lancaster University Management School
Date Posted: October 06, 2011
Last Revised: November 24, 2011
Working Paper Series

Capping Auditor Liability: The German Experience
Cass Business School Research Paper
 Miles B. Gietzmann and Reiner Quick
City University London - Sir John Cass Business School and University of Duisburg-Essen
Date Posted: July 09, 1998
Working Paper Series

Incl. Electronic Paper Capped Hospital Budgets, Risk-Influencing Activities and Financial Consequences
 Andrea Szczesny and Christian Ernst
University of Wuerzburg - Business Administration & Economics and University of Hohenheim - Economics and Management of Social Services
Date Posted: May 16, 2006
Working Paper Series
149 downloads

Incl. Electronic Paper Capitalizing Research & Development and 'Other Information': The Incremental Information Content of Accruals versus Cash Flows
Journal of Management Control, Vol. 22, No. 3, pp. 241-278, 2011
 Tami Dinh Thi and Wolfgang Schultze
University of New South Wales (UNSW) - School of Accounting and University of Augsburg
Date Posted: December 17, 2008
Last Revised: September 13, 2012
Accepted Paper Series
567 downloads

Incl. Fee Electronic Paper Capitalizing Non-cancelable Operating Leases
Journal of International Financial Management & Accounting, Vol. 14, pp. 101-114, June 2003
 Bruce Bennett and Michael E. Bradbury
New Zealand Institute of Chartered Accountants (NZICA) and Massey University
Date Posted: October 12, 2003
Accepted Paper Series
35 downloads

Incl. Electronic Paper Capitalized Labor Contracts
 Joshua G. Rosett
Claremont McKenna College - Robert Day School of Economics and Finance
Date Posted: November 22, 1997
Working Paper Series
160 downloads

Capitalization vs Expensing of R&D and Earnings Management
 Paul Zarowin and Dennis R. Oswald
New York University (NYU) - Department of Accounting, Taxation & Business Law and University of Michigan - Ross School of Business
Date Posted: June 08, 2005
Working Paper Series

Incl. Electronic Paper Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Current Investments in PP&E versus R&D
Simon School of Business Working Paper FR 99-02
 S.P. Kothari , Ted E. Laguerre and Andrew J. Leone
Massachusetts Institute of Technology (MIT) - Sloan School of Management , Analysis Group, Inc. and University of Miami
Date Posted: February 02, 1999
Working Paper Series
1992 downloads

Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures versus R&D Outlays
Review of Accounting Studies, December 2002
 S.P. Kothari , Ted E. Laguerre and Andrew J. Leone
Massachusetts Institute of Technology (MIT) - Sloan School of Management , Analysis Group, Inc. and University of Miami
Date Posted: February 17, 2002
Accepted Paper Series

Incl. Electronic Paper Capitalization of R&D Costs and Earnings Management: Evidence from Italian Listed Companies
 Lorenzo Pozza , Annalisa Prencipe and Garen Markarian
Bocconi University - Department of Accounting , Bocconi University - Department of Accounting and Fundación Instituto de Empresa, S.L. - IE Business School
Date Posted: October 05, 2007
Working Paper Series
638 downloads

Incl. Electronic Paper Capitalization of R&D and the Informativeness of Stock Prices
European Accounting Review, Forthcoming
 Dennis R. Oswald and Paul Zarowin
University of Michigan - Ross School of Business and New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: September 01, 2007
Accepted Paper Series
533 downloads

Capitalization of Costs and Expected Earnings Growth
European Accounting Review (Special Issue on Conservatism in Accounting), Vol. 15, No. 4, pp. , 565-583, December 2006
 Kenton K. Yee
Mellon Capital Management
Date Posted: August 15, 2006
Accepted Paper Series

Incl. Electronic Paper Capitalised Intangibles and Financial Analysts
Accounting and Finance, Forthcoming
Zoltan Matolcsy and Anne Wyatt
University of Technology, Sydney and University of Queensland
Date Posted: August 31, 2005
Last Revised: January 18, 2012
Accepted Paper Series
29 downloads

Incl. Electronic Paper Capital-Market Effects of Securities Regulation: Hysteresis, Implementation, and Enforcement
Chicago Booth Research Paper No. 12-04
 Hans Bonde Christensen , Luzi Hail and Christian Leuz
University of Chicago - Booth School of Business , University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Date Posted: January 23, 2011
Last Revised: September 05, 2012
Working Paper Series
1560 downloads

Incl. Electronic Paper Capital Versus Performance Covenants in Debt Contracts
Chicago Booth Research Paper No. 11-06
 Hans Bonde Christensen and Valeri V. Nikolaev
University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Date Posted: January 26, 2011
Last Revised: September 26, 2011
Accepted Paper Series
734 downloads

Incl. Fee Electronic Paper Capital Structure under Imperfect Enforcement
CEPR Discussion Paper No. 4757
 Hans K. Hvide and Tore E. Leite
University of Bergen - Department of Economics and Norwegian School of Economics (NHH)
Date Posted: February 08, 2005
Working Paper Series
21 downloads

Incl. Electronic Paper Capital Structure and Political Patronage: The Case of Malaysia
Journal of Banking and Finance, 2005
 Donald R. Fraser , Hao Zhang and Chek Derashid
Texas A&M University (TAMU) - Department of Finance , City University of Hong Kong (CityUHK) - Department of Accountancy and Universiti Utara Malaysia - Faculty of Accountancy
Date Posted: June 26, 2007
Accepted Paper Series
280 downloads

Incl. Electronic Paper Capital Structure and Debt Structure
EFA 2008 Athens Meetings Paper, AFA 2009 San Francisco Meetings Paper
 Joshua D. Rauh and Amir Sufi
Stanford Graduate School of Business and University of Chicago - Booth School of Business
Date Posted: March 19, 2008
Last Revised: February 18, 2010
Working Paper Series
4369 downloads

Incl. Electronic Paper Capital Markets Research in Accounting
JAE Rochester Conference April 2000
 S.P. Kothari
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: December 05, 2000
Working Paper Series
8364 downloads

Capital Markets Research in Accounting
Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
 S.P. Kothari
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: October 24, 2001
Accepted Paper Series

Incl. Electronic Paper Capital Markets for Tomorrow
AES PGDBM Conference 2010
 Nikhil Sunil Patil
affiliation not provided to SSRN
Date Posted: January 08, 2010
Working Paper Series
136 downloads

Incl. Electronic Paper Capital Market Reactions to Option Backdating Probes
 Sakshi Jain and Zabihollah Rezaee
Tennessee Society of Certified Public Accountants (TSCPA) and University of Memphis - School of Accountancy
Date Posted: January 29, 2007
Working Paper Series
288 downloads

Incl. Electronic Paper Capital Market Effects of the IFRS Adoption for Separate Financial Statements: Evidence from the Italian Stock Market
University of Turin Working Paper No. 09/2013
 Vera Palea
University of Turin
Date Posted: March 03, 2013
Working Paper Series
44 downloads

Incl. Electronic Paper Capital Market Effects of Mandatory IFRS Reporting in the EU: Empirical Evidence
 Luzi Hail and Christian Leuz
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Date Posted: December 13, 2009
Last Revised: November 20, 2011
Working Paper Series
762 downloads

Incl. Electronic Paper Capital Market Consequences of Managers’ Voluntary Disclosure Styles
 Holly Yang
University of Pennsylvania - The Wharton School
Date Posted: October 13, 2010
Last Revised: December 06, 2011
Working Paper Series
431 downloads

Incl. Electronic Paper Capital Market Consequences of Linguistic Complexity in Non-US Firm Conference Calls
Harvard Business School Research Paper No. 2154948
 Francois Brochet , Patricia L. Naranjo and Gwen Yu
Harvard Business School , Massachusetts Institute of Technology (MIT) - Sloan School of Management and Harvard Business School
Date Posted: October 03, 2012
Last Revised: March 06, 2013
Working Paper Series
178 downloads

Incl. Electronic Paper Capital Market Consequences of EU Bank Stress Tests
 Atif Ellahie
London Business School
Date Posted: October 06, 2012
Last Revised: May 02, 2013
Working Paper Series
45 downloads

Incl. Electronic Paper Capital Gains Taxes and the Market Response to Public Announcements in Alternative Tax Regimes
 Greg Clinch and Mahmoud Odat
University of Melbourne - Department of Accounting and University of Technology, Sydney
Date Posted: December 12, 2008
Last Revised: June 01, 2009
Working Paper Series
49 downloads

Incl. Electronic Paper Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements
 Jennifer L. Blouin , Jana Smith Raedy and Douglas A. Shackelford
University of Pennsylvania - Accounting Department , University of North Carolina at Chapel Hill and University of North Carolina at Chapel Hill
Date Posted: April 28, 2000
Working Paper Series
523 downloads

Capital Expenditures: Value-Relevance and Fourth-Quarter Effects
JOURNAL OF FINANCIAL STATEMENT ANALYSIS, Vol 1, No 3, Spring 1996
 Jeffrey L. Callen , Joshua Livnat and Stephen G. Ryan
University of Toronto - Rotman School of Management , New York University and New York University (NYU) - Leonard N. Stern School of Business
Date Posted: July 05, 1998
Accepted Paper Series

Incl. Electronic Paper Capital Control, Market Segmentation and Cross-Border Flow of Information: Some Empirical Evidence from the Chinese Stock Market
International Review of Economics & Finance, Vol. 13, No. 4, 2004
 Yu Gao and Yiu Kuen Tse
University of Minnesota - Carlson School of Management and Singapore Management University - School of Economics & Social Sciences
Date Posted: September 20, 2001
Last Revised: December 28, 2007
Working Paper Series
719 downloads

Incl. Electronic Paper Capital Charging in Public Healthcare
Aberdeen Acct., Finance & Mgmt. Working Paper No. 00-16
 David A. Heald
University of Aberdeen - Business School
Date Posted: February 11, 2001
Working Paper Series
332 downloads

Capital Budgeting, Information Timing, and the Value of Abandonment Options
Management Accounting Research, Forthcoming
 Thomas Pfeiffer and Georg Thomas Schneider
University of Vienna - Accounting and Control and University of Paderborn
Date Posted: August 05, 2010
Accepted Paper Series

Capital Budgeting Practices and Complementarity Relations in the Transition to Modern Manufacture: A Field Based Analysis
JOURNAL OF ACCOUNTING RESEARCH, Vol 35, No 2, Autumn, 1997
 Peter Miller and Ted OLeary
London School of Economics and University College Cork
Date Posted: July 02, 1997
Accepted Paper Series

Capital Budgeting and Managerial Compensation: Incentive and Retention Effects
The Accounting Review, January 2003
 Sunil Dutta
University of California, Berkeley - Haas School of Business
Date Posted: October 25, 2002
Accepted Paper Series

Incl. Electronic Paper Capital Budget Renegotiations and the Adverse Consequences of Delegating Investment Decision Rights
AAA 2012 Management Accounting Section (MAS) Meeting Paper
 Julius André , Alexander Bruggen and Frank Moers
Maastricht University - Department of Accounting and Information Management , Maastricht University and Maastricht University School of Business and Economics
Date Posted: August 15, 2011
Working Paper Series
124 downloads

Capital Assets in Governmental Accounting Reforms: Comparing Flemish Technical Issues with International Standards
European Accounting Review, Vol. 13, No. 4
 Johan Christiaens
Ghent University - Department of Accountancy and Corporate Finance
Date Posted: October 05, 2004
Accepted Paper Series

Capital and Discount Rates in the Context of Thermodynamic Entropy
Argumenta Oeconomica Cracoviensia, No. 3, 2005
 Mieczyslaw Dobija
Cracow University of Economics
Date Posted: December 18, 2005
Accepted Paper Series


 

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