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Full Text Papers: 393,337
Authors: 226,553
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SSRN eLibrary Search Results
JEL Code: M4
5,286,642 Total downloads
Showing Papers 1,081 - 1,130 of 13,014
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An Earnings Based Valuation Model in the Presence of Sustained Competitive Advantage
John O'Hanlon
Lancaster University - Department of Accounting and Finance
Date Posted: October 28, 1996
Working Paper Series

Incl. Electronic Paper An Econometric Model of a Firm's Financial Statements

Date Posted: April 04, 2005
Working Paper Series
702 downloads

Incl. Electronic Paper An Economic Analysis of Auditor Independence for a Multi-Client, Multi-Service Public Accounting Firm
Rick Antle , Paul A. Griffin , David Teece and Oliver E. Williamson
Yale School of Management , University of California, Davis - Graduate School of Management , University of California, Berkeley - Business & Public Policy Group and University of California, Berkeley - Business & Public Policy Group
Date Posted: September 03, 2009
Working Paper Series
472 downloads

An Economic Analysis of Auditors' Capped Liability (Zur ökonomischen Analyse der begrenzten Haftung des Abschlussprüfers)
Die Wirtschaftsprüfung, Vol. 58, pp. 486-499, 2005,
Martin Gelter
Fordham University School of Law
Date Posted: April 18, 2006
Accepted Paper Series

Incl. Electronic Paper An Economic Analysis of Cross-Listing Decisions and Their Impact on Earnings Quality
Schmalenbach Business Review, Vol. 61, pp. 310-330, July 2009
Roland Koenigsgruber
Vrije Universiteit Amsterdam
Date Posted: December 03, 2009
Accepted Paper Series
158 downloads

Incl. Electronic Paper An Economic Analysis of Fair Value: Accounting as a Vector of Crisis
Cournot Centre for Economic Studies, Prisme, No. 15, 2009
Vincent Bignon , Yuri Biondi and Xavier Ragot
Banque de France (Pomone research unit) , French National Center for Scientific Research (CNRS) and National Center for Scientific Research (CNRS)
Date Posted: September 17, 2009
Last Revised: July 11, 2010
Accepted Paper Series
1172 downloads

Incl. Electronic Paper An Economic Analysis of Fair Value: The Evolution of Accounting Principles in European Legislation
Barker, R.G. (Cambridge University & IASB Scientific Committee), A COMMENTARY ON AN ECONOMIC ANALYSIS OF FAIR VALUE (with a rejoinder by the Authors), Bignon, V., Biondi, Y., Ragot, X., eds., Cournot Centre for Economic Studies (formerly Saint-Gobain Centre), Prisme No. 4, pp. 22-25, March 2004
Vincent Bignon , Yuri Biondi and Xavier Ragot
University of Créteil , French National Center for Scientific Research (CNRS) and National Center for Scientific Research (CNRS)
Date Posted: February 23, 2006
Last Revised: August 28, 2008
Accepted Paper Series
644 downloads

Incl. Electronic Paper An Economic Capital Model Integrating Credit and Interest Rate Risk in the Banking Book
ECB Working Paper No. 1041
Piergiorgio Alessandri and Mathias Drehmann
Bank of England and Bank for International Settlements
Date Posted: May 06, 2009
Working Paper Series
276 downloads

Incl. Electronic Paper An Economic Perspective on Transfer Pricing
Robert F. Göx and Ulf Schiller
University of Zurich - Department of Business Administration (IBW) and University of Basel
Date Posted: February 26, 2006
Last Revised: May 27, 2009
Working Paper Series
2927 downloads

Incl. Electronic Paper An Empirical Analysis of a Relative Performance-Based Incentive Plan: Evidence from a Postal Service
Ella Mae Matsumura and Jae Yong Shin
University of Wisconsin-Madison - Department of Accounting and Information Systems and Seoul National University - College of Business Administration
Date Posted: June 14, 2004
Working Paper Series
295 downloads

An Empirical Analysis of an Incentive Plan with Relative Performance Measures: Evidence from a Postal Service
Accounting Review, Forthcoming
Ella Mae Matsumura and Jae Yong Shin
University of Wisconsin-Madison - Department of Accounting and Information Systems and Seoul National University - College of Business Administration
Date Posted: December 31, 2005
Accepted Paper Series

Incl. Electronic Paper An Empirical Analysis of Analysts' Cash Flow Forecasts
USC Leventhal School of Accounting Working Paper
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: April 04, 2001
Working Paper Series
1976 downloads

An Empirical Analysis of Analysts' Cash Flow Forecasts
Journal of Accounting and Economics, Vol. 35, No. 1, pp. 73-100, April 2003
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: January 29, 2003
Accepted Paper Series

Incl. Electronic Paper An Empirical Analysis of Analysts' Target Prices: Short Term Informativeness and Long Term Dynamics
Alon P. Brav and Reuven Lehavy
Duke University - Fuqua School of Business and University of Michigan - Stephen M. Ross School of Business
Date Posted: April 15, 2001
Working Paper Series
906 downloads

Incl. Electronic Paper An Empirical Analysis of Auditor Independence in the Banking Industry
Accounting Review, Vol. 86, No. 6, pp. 2011-2046, 2010
Kiridaran (Giri) Kanagaretnam , Gopal V. Krishnan and Gerald J. Lobo
McMaster University - Michael G. DeGroote School of Business , American University and University of Houston - C.T. Bauer College of Business
Date Posted: April 16, 2010
Last Revised: February 01, 2012
Accepted Paper Series
1119 downloads

Incl. Electronic Paper An Empirical Analysis of Auditor Reporting and Its Association with Abnormal Accruals
Simon Business School Working Paper No. FR 02-06
Marty Butler , Andrew J. Leone and Michael Willenborg
AlixPartners LLP , University of Miami and University of Connecticut - Department of Accounting
Date Posted: February 01, 2002
Working Paper Series
1055 downloads

An Empirical Analysis of Auditor Reporting and Its Association with Abnormal Accruals
Journal of Accounting and Economics, Vol. 37, No. 2, pp. 139-165, June 2004
Marty Butler , Andrew J. Leone and Michael Willenborg
AlixPartners LLP , University of Miami and University of Connecticut - Department of Accounting
Date Posted: October 06, 2003
Accepted Paper Series

Incl. Electronic Paper An Empirical Analysis of CEO Risk Aversion and the Propensity to Smooth Earnings Volatility
Ahmed Rashad Abdel-khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: August 29, 2006
Working Paper Series
505 downloads

An Empirical Analysis of Corporate Takeover Defenses and Earnings Management: Evidence from the U.S.
Applied Financial Economics, Vol. 15, No. 5, pp. 293-303, 2005
Pornsit Jiraporn
Pennsylvania State University - SGPS; National Institute of Development Administration (NIDA), Bangkok, Thailand
Date Posted: May 27, 2005
Accepted Paper Series

Incl. Electronic Paper An Empirical Analysis of Farming Costs with Data of the Farm Accountancy Data Network
UPF Economics and Business Working Paper No. 663
Josep M. Argilés
Universitat Pompeu Fabra
Date Posted: August 26, 2003
Working Paper Series
196 downloads

An Empirical Analysis of Incremental Capital Structure Decisions Under Managerial Entrenchment
Forthcoming in Journal of Banking and Finance
Abe de Jong and Chris Veld
Erasmus University - Rotterdam School of Management and University of Glasgow
Date Posted: April 23, 2001
Accepted Paper Series

An Empirical Analysis of International Accounting Standards, Equity Markets, and Economic Growth in Developing Countries
JOURNAL OF INTERNATIONAL FINANCIAL MANAGEMENT AND ACCOUNTING, VOL 6 NO 2, AUTUMN 1995
Robert K. Larson and Sara York Kenny
University of Dayton - Accounting and IFRS Interpretations Committee
Date Posted: July 09, 1998
Accepted Paper Series

Incl. Electronic Paper An Empirical Analysis of Risk and Liability Components
CAAA Annual Conference 2011
C.S. Agnes Cheng , Cathy Zishang Liu and Kenneth John Reichelt
Louisiana State University , affiliation not provided to SSRN and Louisiana State University, Baton Rouge - Department of Accounting
Date Posted: January 18, 2011
Working Paper Series
92 downloads

An Empirical Analysis of the Accounting Information Systems Course
Journal of Information Systems, Vol 10, No 2, Fall 1996
S. Michael Groomer and Uday S. Murthy
Indiana University and University of South Florida - School of Accountancy
Date Posted: October 15, 1997
Accepted Paper Series

An Empirical Analysis of the Decline in the Information Content of Earnings Following Restatements
Accounting Review, March 2008
Wendy M. Wilson
Southern Methodist University (SMU) - Edwin L. Cox School of Business
Date Posted: September 26, 2007
Accepted Paper Series

An Empirical Analysis of the Economic Implications of Fair Value Accounting for Investment Securities
Sauder School of Business Working Paper
Anne Beatty , Sandra Chamberlain and Joseph Magliolo
Ohio State University (OSU) - Department of Accounting & Management Information Systems , University of British Columbia (UBC) - Division of Accounting and Southern Methodist University (SMU) - Edwin L. Cox School of Business
Date Posted: May 22, 1995
Working Paper Series

Incl. Electronic Paper An Empirical Analysis of the Effect of Changes in Interest Rates on Accounting Rates of Return, Growth, and Equity Values
Doron Nissim and Stephen H. Penman
Columbia University - Columbia Business School and Columbia University - Department of Accounting
Date Posted: April 26, 2001
Working Paper Series
1647 downloads

Incl. Electronic Paper An Empirical Analysis of the Effects of Monitoring Intensity on the Relation between Equity Incentives and Earnings Management
Journal of Accounting and Public Policy, Forthcoming, Mays Business School Research Paper No. 2013-1
Scott Duellman , Anwer S. Ahmed and Ahmed M. Abdel-Meguid
Saint Louis University - Department of Accounting , Texas A&M University - Mays Business School and The American University in Cairo - School of Business
Date Posted: January 03, 2013
Last Revised: May 01, 2013
Accepted Paper Series
87 downloads

Incl. Electronic Paper An Empirical Analysis of the Effects of Online Trading on Investor Reactions to Earnings Announcements
Anwer S. Ahmed , Richard A. Schneible Jr. and Douglas E. Stevens
Texas A&M University - Mays Business School , University at Albany and Florida State University
Date Posted: May 15, 2001
Working Paper Series
801 downloads

An Empirical Analysis of the Effects of Online Trading on Stock Price and Trading Volume Reactions to Earnings Announcements
Contemporary Accounting Research, Vol. 20 No. 3, pp. 413-39, Fall 2003
Anwer S. Ahmed , Richard A. Schneible Jr. and Douglas E. Stevens
Texas A&M University - Mays Business School , University at Albany and Florida State University
Date Posted: April 21, 2003
Accepted Paper Series

Incl. Electronic Paper An Empirical Analysis of the Effects of Performance-Based Budgeting on State Government Expenditures
Yanxia Qi and Yaw M. Mensah
China University of Petroleum - School of Business Administration, Department of Accounting and Finance and Rutgers Business School - Newark & New Brunswick
Date Posted: December 10, 2011
Last Revised: April 09, 2012
Working Paper Series
136 downloads

An Empirical Analysis of the Incentive-Action-Performance Chain of the Principal-Agent Model
Journal of Management Accounting Research, Forthcoming
Jeffrey L. Callen , Mindy Morel and Christina Fader
University of Toronto - Rotman School of Management , University of Toronto - Joseph L. Rotman School of Management and University of Waterloo - Department of Economics
Date Posted: April 18, 2008
Last Revised: October 16, 2008
Accepted Paper Series

An Empirical Analysis of the Relation Between Board of Director Composition and Financial Statement Fraud
ACCOUNTING REVIEW, Vol 71, No 4, October 1996
Mark S. Beasley
North Carolina State University
Date Posted: June 16, 1998
Accepted Paper Series

Incl. Electronic Paper An Empirical Analysis of the Role of Risk Aversion in Executive Compensation Contracts
MARC Working Paper No. 3/2000-07
Erik Peek and Frank Moers
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and Maastricht University School of Business and Economics
Date Posted: January 10, 2001
Working Paper Series
1150 downloads

An Empirical Analysis of Value-relevance of Disclosure of Material Weaknesses Under Section 404
C.S. Agnes Cheng , Joanna L.Y. Ho and Feng Tian
Louisiana State University , University of California, Irvine - Accounting Area and University of Hong Kong - School of Business
Date Posted: January 20, 2006
Working Paper Series

An Empirical Analysis of Voluntarily Supplied Client-Auditor Realignment Reasons
Journal of Practice & Theory, Vol. 23, No. 1, pp. 107-121, March 2004
Srinivasan Sankaraguruswamy and Scott Whisenant
National University of Singapore (NUS) - Department of Accounting and University of Kansas
Date Posted: October 25, 2003
Accepted Paper Series

Incl. Electronic Paper An Empirical Analysis of Voluntarily Supplied Client-Auditor Realignment Reasons

Scott Whisenant and Srinivasan Sankaraguruswamy
University of Kansas and National University of Singapore (NUS) - Department of Accounting
Date Posted: November 08, 2000
Working Paper Series
399 downloads

Incl. Electronic Paper An Empirical Assessment of the Credibility Premium Associated with Meeting or Beating Both Time-Series Earnings Expectations and Analysts' Forecasts
Nicholas Dopuch , Chandra Seethamraju and Weihong Xu
Washington University in Saint Louis - John M. Olin Business School , Mellon Capital Management and State University of New York (SUNY) - Accounting & Law
Date Posted: November 22, 2003
Working Paper Series
336 downloads

Incl. Electronic Paper An Empirical Assessment of the Rise and Fall of Accounting as an Academic Discipline
Timothy J. Fogarty and Garen Markarian
Case Western Reserve University - Department of Accountancy and Fundación Instituto de Empresa, S.L. - IE Business School
Date Posted: March 26, 2007
Working Paper Series
583 downloads

Incl. Electronic Paper An Empirical Evaluation of Analysts' Herding Behavior Following Regulation Fair Disclosure
Yaw M. Mensah and Rong Yang
Rutgers Business School - Newark & New Brunswick and Rochester Institute of Technology
Date Posted: January 10, 2007
Working Paper Series
210 downloads

Incl. Electronic Paper An Empirical Evaluation of Sampling Controversies in Ratio-Based Modelling of Corporate Collapse
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 2, No. 2, pp. 15-26, 2007
Ghassan Hossari , Sheikh F. Rahman and Janek Ratnatunga
Deakin University - Deakin Graduate School of Business , Swinburne University of Technology and Monash University
Date Posted: February 06, 2008
Accepted Paper Series
164 downloads

An Empirical Evaluation of the Usefulness of Non-GAAP Accounting Measures in the Real Estate Investment Trust Industry
Review of Accounting Studies, Vol 3, Nos 1-2, 1998
Thomas D. Fields , Srinivasan Rangan and S. Ramu Thiagarajan
Northwestern University - Kellogg School of Management , Indian Institute of Management (IIMB), Bangalore and Mellon Capital Management Corporation
Date Posted: September 17, 1999
Accepted Paper Series

An Empirical Examination of Conference Calls as a Voluntary Disclosure Medium
Journal of Accounting Research, Vol 37, No 1, Spring 1999
Richard M. Frankel , Marilyn F. Johnson and Douglas J. Skinner
Washington University in Saint Louis - Olin Business School , Michigan State University - Department of Accounting & Information Systems and The University of Chicago - Booth School of Business
Date Posted: November 16, 1999
Accepted Paper Series

Incl. Electronic Paper An Empirical Examination of Conference Calls as a Voluntary Disclosure Medium
Richard M. Frankel , Marilyn F. Johnson and Douglas J. Skinner
Washington University in Saint Louis - Olin Business School , Michigan State University - Department of Accounting & Information Systems and The University of Chicago - Booth School of Business
Date Posted: September 16, 1996
Working Paper Series
705 downloads

Incl. Electronic Paper An Empirical Examination of Equity-Market Induced Earnings Management in Japan
Ahsan Habib
Hitotsubashi University - Graduate School of Commerce and Management
Date Posted: January 16, 2003
Working Paper Series
397 downloads

An Empirical Examination of Factors Affecting the Timing of Environmental Accounting Standard Adoption and the Impact of Corporate Valuation
Journal of Accounting, Auditing & Finance, Vol 14, No 3 (New Series), Summer 1999
Yue Li and Bruce J. McConomy
University of Toronto - Joseph Rotman School of Management and Wilfrid Laurier University
Date Posted: November 20, 1999
Accepted Paper Series

Incl. Electronic Paper An Empirical Examination of Forecast Disclosure by Bidding Companies
Accounting and Business Research, 30(3): 175-194 (2000)
Niamh M. Brennan
University College Dublin (UCD) - Quinn School of Business
Date Posted: May 01, 2013
Accepted Paper Series
2 downloads

Incl. Electronic Paper An Empirical Examination of Goals and Performance-to-Goal Following the Introduction of an Incentive Bonus Plan with Participative Goal-setting
Management Science. Vol. 56, No. 1, January 2010, pp. 90–109,
Shannon W. Anderson , Henri C. Dekker and Karen L. Sedatole
University of California, Davis , VU University Amsterdam - Department of Accounting and Michigan State University - Eli Broad College of Business
Date Posted: March 27, 2007
Last Revised: May 07, 2012
Accepted Paper Series
367 downloads

Incl. Fee Electronic Paper An Empirical Examination of the Editorial Review Processes of Accounting Journals
Accounting & Finance, Vol. 51, Issue 4, pp. 837-867, 2011
Ralph W. Adler and Gregory Liyanarachchi
University of Otago - Department of Accountancy and University of Lethbridge
Date Posted: November 03, 2011
Accepted Paper Series
1 downloads

Incl. Electronic Paper An Empirical Examination of the Impacts from Termination of a Performance-Based Incentive Plan
Dhinu Srinivasan , Rajiv D. Banker , Seok-Young Lee and Gordon Potter
University of Pittsburgh - Katz Graduate School of Business , Temple University - Fox School of Business and Management , Sungshin Women's University and Cornell University
Date Posted: January 03, 2005
Working Paper Series
189 downloads


 

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