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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,272
Full Text Papers: 393,643
Authors: 226,678
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  Last 12 months: 		68,942

Paper Downloads:
To date: 65,917,226
Last 12 months: 11,175,672
Last 30 days: 1,053,329

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  References: 		238,981
Total References: 8,480,523
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Total Citation
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Papers with
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  Footnotes: 		77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M4
5,291,221 Total downloads
Showing Papers 11,001 - 11,050 of 13,020
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Incl. Electronic Paper Can American Business Schools Survive?
Simon School of Business Working Paper No. FR 01-16
Jerold L. Zimmerman
University of Rochester - Simon School of Business
Date Posted: September 11, 2001
Working Paper Series
2253 downloads

Incl. Electronic Paper What Determines Residual Income?
Sauder School of Business Working Paper
 Qiang Cheng
Singapore Management University
Date Posted: September 10, 2001
Working Paper Series
1800 downloads

Incl. Electronic Paper On Comparing Cash Flow and Accrual Accounting Models for Use in Equity Valuation
 Stephen H. Penman
Columbia University - Department of Accounting
Date Posted: September 10, 2001
Working Paper Series
4767 downloads

Incl. Electronic Paper Liability Exposure Effects on Earnings Conservatism: The Case of Cross-Listed Firms
Lancaster University, Department of Accounting & Finance Working Paper No. 2001/04; EFMA 2002 London Meetings
 Carel Huijgen and Martien Jan Peter Lubberink
University of Groningen - Faculty of Economics and Business and Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: September 09, 2001
Working Paper Series
395 downloads

Incl. Electronic Paper Asset Measurement in the Costing of Government Services
Research Paper No. 1675
 Steering Committee
Productivity Commission
Date Posted: September 08, 2001
Working Paper Series
206 downloads

The Effect of Legal Environment on Voluntary Disclosure: Evidence from Management Earnings Forecasts Issued in U.S. and Canadian Markets
Accounting Review, January 2002, Forthcoming
 Stephen P. Baginski , John M. Hassell and Michael D. Kimbrough
University of Georgia - J.M. Tull School of Accounting , Indiana University, Indianapolis - Kelley School of Business and University of Maryland - Robert H. Smith School of Business
Date Posted: September 08, 2001
Accepted Paper Series

Self-serving Disclosures by Chairpersons of Failing UK Companies
Asia-Pacific Journal of Accounting & Economics, Vol. 8, No. 2, December 2001
 Clive S. Lennox
Nanyang Technological University
Date Posted: September 07, 2001
Accepted Paper Series

Financial Reporting Discretion and Voluntary Disclosure: Corporate Research and Development Expenditure in Australia
Asia-Pacific Journal of Accounting & Economics, Vol. 7, No. 1, June 2000
 Majella Percy
Griffith University
Date Posted: September 07, 2001
Accepted Paper Series

Incl. Electronic Paper Value Creation in the Firm/La Creacion de valor en la Empresa
Working Paper No. 14
 Ignacio Velez-Pareja
Master Consultores
Date Posted: September 07, 2001
Working Paper Series
1966 downloads

Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature
Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
 Paul M. Healy and Krishna Palepu
Harvard Business School and Harvard University - Harvard Business School
Date Posted: September 06, 2001
Accepted Paper Series

Incl. Electronic Paper The World Price of Earnings Opacity
EFA 2002 Berlin Meetings Presented Paper
 Utpal Bhattacharya and Hazem Daouk
Indiana University Bloomington - Department of Finance and Cornell University - School of Applied Economics and Management
Date Posted: September 05, 2001
Working Paper Series
2084 downloads

Acceptability of Accounting Learning and Teaching through the World Wide Web
University of Southampton Discussion Paper No. 00-159
 Martin Broad , Andrew McDonald and Marian Matthews
University of Southampton - School of Management , Bournemouth University and Bournemouth University
Date Posted: September 04, 2001
Working Paper Series

The Information Content of Accounting Earnings and Cash Flows Measures of Performance: The Role of the Cash Recovery Rate
Review of Accounting and Finance, 2008, Vol. 7, Iss: 4, pp. 372-395
Amal A. Said , Hassan R. HassabElnaby and Tanya S. Nowlin
University of Toledo , University of Toledo - Department of Accounting and affiliation not provided to SSRN
Date Posted: September 03, 2001
Last Revised: January 02, 2013
Accepted Paper Series

Incl. Electronic Paper Taking Care: How Concerns about Prior Knowledge Affect the Financing of Novel Projects

 Amar V. Bhide
The Fletcher School of Law and Diplomacy
Date Posted: September 03, 2001
Working Paper Series
571 downloads

Incl. Electronic Paper Earnings, Business Cycle And Stock Returns
 Tarun Chordia and Lakshmanan Shivakumar
Emory University - Department of Finance and London Business School
Date Posted: September 02, 2001
Working Paper Series
1194 downloads

Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings
Journal of Accounting Research, forthcoming
 Hollis Ashbaugh Skaife and Morton Pincus
University of Wisconsin, Madison - Department of Accounting and Information Systems and University of California, Irvine
Date Posted: August 31, 2001
Accepted Paper Series

Incl. Electronic Paper Small Negative Surprises: Frequency and Consequence
International Journal of Forecasting, Vol. 19, No. 1, 2003
 Lawrence D. Brown
Temple University
Date Posted: August 31, 2001
Last Revised: March 09, 2008
Working Paper Series
244 downloads

Analytical and Empirical Evidence of the Impact of Tax Rates on the Trade-off between Debt and Managerial Ownership
Journal of Accounting, Auditing & Finance, Vol. 16, No. 3, Summer 2001
 Zane L. Swanson , Ananth Seetharaman and Bin Srinidhi
University of Central Oklahoma , Saint Louis University - Department of Accounting and University of Texas at Arlington - Department of Accounting
Date Posted: August 30, 2001
Accepted Paper Series

Incl. Electronic Paper The Marketing Role of Ipos: Evidence from Internet Stocks
Simon School of Business Working Paper No. FR 01-15
 Elizabeth A. Demers and Katharina Lewellen
University of Virginia (UVA) - Darden School of Business and Dartmouth College - Tuck School of Business
Date Posted: August 30, 2001
Working Paper Series
899 downloads

Incl. Electronic Paper Market Sentiment, Media Hype And The Underpricing Of Initial Public Offerings: The Case Of Australian Technology IPOs
UNSW School of Accounting Working Paper
 Beauty Ho , Maya Taher , Robert Lee and Neil L. Fargher
University of New South Wales (UNSW) - School of Accounting , University of New South Wales (UNSW) - School of Accounting , University of New South Wales (UNSW) - School of Accounting and Australian National University (ANU)
Date Posted: August 29, 2001
Working Paper Series
580 downloads

Incl. Electronic Paper Revisiting the Reportedly Weak Value Relevance of Oil and Gas Asset Present Values: The Roles of Measurement Error, Model Misspecification, and Time Period Idiosyncrasy
 Jeff P. Boone
University of Texas at San Antonio - Department of Accounting
Date Posted: August 28, 2001
Working Paper Series
250 downloads

Incl. Electronic Paper Barbarians at the Gatekeepers?: A Proposal for a Modified Strict Liability Regime
Washington University Law Quarterly, Vol. 79
 Frank Partnoy
University of San Diego School of Law
Date Posted: August 27, 2001
Accepted Paper Series
813 downloads

Incl. Electronic Paper Taxpayers' Tax and Financial Reporting and Auditing in a Game Theoretical Model
Wilfrid Laurier University 2000
 Tao Zeng
Wilfrid Laurier University - School of Business and Economics
Date Posted: August 27, 2001
Working Paper Series
503 downloads

The Accuracy and Bias of Equity Values Inferred from Analysts' Earnings Forecasts
Journal of Accounting, Auditing, and Finance, forthcoming
 Takashi Yaekura and Theodore Sougiannis
Hosei University - Faculty of Business Administration and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: August 24, 2001
Accepted Paper Series

Performance Changes Following Top Management Turnover: Evidence from Open-End Mutual Funds
Journal of Financial and Quantitative Analysis, September 2001
 Ajay Khorana
Georgia Institute of Technology - Finance Area
Date Posted: August 24, 2001
Accepted Paper Series

Incl. Electronic Paper The Impact of Valuation Models on Value-Relevance Studies in Accounting: A Review of Theory and Evidence
 Koji Ota
Musashi University - Department of Finance
Date Posted: August 23, 2001
Working Paper Series
1637 downloads

Incl. Electronic Paper The Value-Relevance of Book Value, Current Earnings, and Management Forecasts of Earnings
 Koji Ota
Musashi University - Department of Finance
Date Posted: August 23, 2001
Working Paper Series
1128 downloads

Why Do New Issues and High-Accrual Firms Underperform: The Role of Analysts' Credulity
Review of Financial Studies, Forthcoming
 Siew Hong Teoh and T.J. Wong
University of California - Paul Merage School of Business and Chinese University of Hong Kong (CUHK) - School of Accountancy
Date Posted: August 22, 2001
Accepted Paper Series

Management Accounting Research: The First Decade
Management Accounting Research, Vol. 12, No. 2, 2001
 Robert W. Scapens and Michael Bromwich
University of Manchester - Division of Accounting and Finance and London School of Economics
Date Posted: August 22, 2001
Accepted Paper Series

Incl. Electronic Paper Effects of Tax Depreciation Rules on Firms' Investment Decisions in an Inflationary Phase: Comparison of Net Present Values in Selected OECD Countries
CESifo Working Paper No. 528
 Chang Woon Nam
CESifo (Center for Economic Studies and Ifo Institute for Economic Research)
Date Posted: August 21, 2001
Working Paper Series
316 downloads

Free Cash Flow, Debt-Monitoring and Managers' LIFO/FIFO Policy Choice
Journal of Corporate Finance, forthcoming
 Ferdinand A. Gul
Monash University Sunway Campus
Date Posted: August 20, 2001
Accepted Paper Series

The 150-Hour Requirement: A Tale of Two States
 Chiawen Liu and Taychang Wang
National Taiwan University - Department of Accounting and National Taiwan University
Date Posted: August 20, 2001
Working Paper Series

Political Costs, Environmental Disclosure and Earnings Management: An Examination of the Impact of Catastrophic Events on Intra-Industry Management Actions
 Dennis M. Patten and Gregory M. Trompeter
Illinois State University and Boston College
Date Posted: August 20, 2001
Working Paper Series

The Information Content of Investment Tax Credits
Forthcoming in European Accounting Review, Vol. 10, No. 1
 Dimosthenis L. Hevas and Aphroditi J. Papadaki
Athens University of Economics and Business - Department of Accounting and Finance and Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: August 20, 2001
Accepted Paper Series

How Auditors Price Business Risk: A Framework and Experiment
 Richard W. Houston , Michael F. Peters and Jamie H. Pratt
University of Alabama , University of Maryland and Indiana University Bloomington - Department of Accounting
Date Posted: August 20, 2001
Working Paper Series

Reactive Planning in a Christian Bureaucracy
Management Accounting Resarch, Vol. 12, No. 3, September 2001
 Lee D. Parker
University of South Australia - School of Commerce
Date Posted: August 20, 2001
Accepted Paper Series

Co-ordination of Internal Transactions at Hoogovens Steel: Struggling with the Tension Between Performance-Oriented Business Units and the Concept of an Integrated Company
Management Accounting Research, Vol. 12, No. 3, September 2001
 G. Jan van Helden , Jeltje van der Meer-Kooistra and Robert W. Scapens
University of Groningen - Faculty of Economics and Business , University of Groningen - Faculty of Economics and Business and University of Manchester - Division of Accounting and Finance
Date Posted: August 20, 2001
Accepted Paper Series

Incl. Electronic Paper Evidence that Price Leads of Earnings Increase with Analyst Following and Institutional Ownership
 Benjamin C. Ayers and Robert N. Freeman
University of Georgia and University of Texas at Austin
Date Posted: August 17, 2001
Working Paper Series
261 downloads

Incl. Electronic Paper The Impact of Voluntary Corporate Disclosures on the Ex ante Cost of Capital for Swiss Firms

 Luzi Hail
University of Pennsylvania - The Wharton School
Date Posted: August 17, 2001
Working Paper Series
1112 downloads

Incl. Electronic Paper The Potential Impact of Enforced Lease Capitalisation in the UK Retail Sector
University of Stirling, Department of Accounting, Finance & Law, Discussion Paper No. 01/01
 Alan Goodacre
University of Stirling - Department of Accounting and Finance
Date Posted: August 17, 2001
Working Paper Series
709 downloads

Effect of Stochasticity, Capacity and Lend Time Cost Drivers on WIP and Throughput in a Pull Production Environment
Management Accounting Research, Vol. 12, No. 2, 2001
 Robert A. Leitch
University of South Carolina
Date Posted: August 16, 2001
Accepted Paper Series

Measurement of Harmony of Financial Reporting within and Between Countries - The Case of The Nordic Countries
European Accounting Review, Vol. 10, No. 1, Forthcoming
 Sally Aisbitt
The Open University Business School
Date Posted: August 16, 2001
Case and Teaching Paper Series

Incl. Electronic Paper Evidence that Price Leads of Earnings Increase with Analyst Following and Institutional Ownership
 Benjamin C. Ayers and Robert N. Freeman
University of Georgia and University of Texas at Austin
Date Posted: August 16, 2001
Working Paper Series
522 downloads

Incl. Electronic Paper Information in Accruals About the Quality of Earnings
 Richard G. Sloan and A. Irem Tuna
University of California at Berkeley - Haas School of Business and London Business School
Date Posted: August 16, 2001
Working Paper Series
8132 downloads

Accounting for the Impairment of Long-Lived Assets: Evidence from the Petroleum Industry
Journal of Accounting and Economics, Vol. 29, No. 2, April 2000
 Mimi Alciatore , Peter D. Easton and Nasser Spear
University of Houston - Department of Accountancy & Taxation , University of Notre Dame - Department of Accountancy and University of Melbourne - Department of Accounting and Business Information Systems
Date Posted: August 15, 2001
Accepted Paper Series

Incl. Electronic Paper Do Firms Hedge in Response to Tax Incentives?
 John R. Graham and Daniel A. Rogers
Duke University - Fuqua School of Business and Portland State University - School of Business Administration
Date Posted: August 14, 2001
Working Paper Series
926 downloads

Incl. Electronic Paper Investor Psychology in Capital Markets: Evidence and Policy Implications
Dice Center WP 2001-10
 Kent D. Daniel , David A. Hirshleifer and Siew Hong Teoh
Columbia Business School - Finance and Economics , University of California, Irvine - Paul Merage School of Business and University of California - Paul Merage School of Business
Date Posted: August 14, 2001
Working Paper Series
2892 downloads

Incl. Electronic Paper How Representative are Cross-Listed Firms? An Analysis of Firm and Accounting Quality
 Mark H. Lang , Jana Smith Raedy and Michelle Yetman
University of North Carolina at Chapel Hill , University of North Carolina at Chapel Hill and University of California, Davis - Graduate School of Management
Date Posted: August 13, 2001
Working Paper Series
998 downloads

Performance Presentation Standards: Which Rules Apply When?
Financial Analysts Journal, Vol. 57, No. 2, March/April 2001
 Mark J.P. Anson
Global Equity
Date Posted: August 10, 2001
Accepted Paper Series

Incl. Electronic Paper A Note on the Weighted Average Cost of Capital WACC (Nota Sobre El Costo Promedio De Capital)
Monografías No 62, Serie de Finanzas, La medición del valor y del costo de capital en la empresa, Facultad de Administración de la Universidad de los Andes, July 2002, pp. 61-98,
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: August 10, 2001
Last Revised: October 22, 2012
Accepted Paper Series
3170 downloads


 

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