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SSRN eLibrary Statistics:

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

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

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Total References: 8,480,523
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  Footnotes: 		77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M4
5,292,087 Total downloads
Showing Papers 11,651 - 11,700 of 13,021
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Incl. Electronic Paper Back to Basics: Forecasting the Revenues of Internet Firms
Brett Trueman , M.H. Franco Wong and Xiao-Jun Zhang
University of California, Los Angeles (UCLA) - Anderson School of Management , INSEAD and University of California, Berkeley
Date Posted: May 29, 2000
Working Paper Series
2063 downloads

The Role of Decision Strategies in Understanding Professionals' Susceptibility to Judgment Biases
Journal of Accounting Research, Vol 38, Autumn 2000
 Andrew D. Cuccia and Gary A. McGill
University of Oklahoma and University of Florida - Fisher School of Accounting
Date Posted: May 26, 2000
Accepted Paper Series

Incl. Electronic Paper Forecasts and Earnings
 Paul E. Fischer and Phillip Stocken
University of Pennsylvania - The Wharton School and Dartmouth College - Tuck School of Business
Date Posted: May 26, 2000
Working Paper Series
596 downloads

Analysts' Earnings Forecast Revision Around Industry Member Firms' Earnings Announcement
 Steve C. Lim , Byung T. Ro and Youngin Pyo
Texas Christian University - M.J. Neeley School of Business , Purdue University - Krannert School of Management and Kangwon National University
Date Posted: May 25, 2000
Working Paper Series

Incl. Electronic Paper Residual Income Valuation: The Problems
 James A. Ohlson
New York University (NYU) - Leonard N. Stern School of Business
Date Posted: May 24, 2000
Working Paper Series
5465 downloads

Incl. Electronic Paper A Unified Analysis Of Executive Pay: The Case Of The Financial Sector
London Business School Accounting Subject Area No. 022
 Eli Talmor and James S. Wallace
London Business School and Claremont Colleges - Peter F. Drucker Graduate School of Management
Date Posted: May 24, 2000
Working Paper Series
1280 downloads

Incl. Electronic Paper The Importance of Excluding Accounting Changes from the Calculation of Debt Covenant Compliance
 Anne Beatty , K. Ramesh and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems , Rice University and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: May 24, 2000
Working Paper Series
537 downloads

Incl. Electronic Paper An Analysis of the Relation Between the Stewardship and Valuation Roles of Earnings
 Robert M. Bushman , Ellen Engel , Jennifer Milliron and Abbie J. Smith
University of North Carolina at Chapel Hill - Kenan-Flagler Business School , University of Chicago Booth School of Business , Chicago Partners, LLC and University of Chicago - Booth School of Business
Date Posted: May 24, 2000
Working Paper Series
1028 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 Economic Recession, Corporate Distress and Income Increasing Accounting Policy Choice
CoBAR Working Paper 2000-07
 Keith A. Houghton , Joanne Kestel , Peter Robinson and Malcolm Smith
Australian National University (ANU) - Faculty of Economics & Commerce , Murdoch University , University of Western Australia and affiliation not provided to SSRN
Date Posted: May 18, 2000
Working Paper Series
684 downloads

Incl. Electronic Paper Active Asset Markets, Divestitures and Divisional Cross-Subsidization
 Sudipto Dasgupta , Vidhan K. Goyal and Guofu Tan
Hong Kong University of Science & Technology (HKUST) - Department of Finance , Hong Kong University of Science & Technology (HKUST) - Department of Finance and University of Southern California - Department of Economics
Date Posted: May 16, 2000
Working Paper Series
346 downloads

Incl. Electronic Paper Complexity and Analyst Following of Multinational Firms
 Julia Grant , Robert J. Bricker , Timothy J. Fogarty and Gary Previts
Case Western Reserve University - Department of Accountancy , Case Western Reserve University - Department of Accountancy , Case Western Reserve University - Department of Accountancy and Case Western Reserve University - Department of Accountancy
Date Posted: May 16, 2000
Working Paper Series
616 downloads

Determinants of Analyst Following
Journal of Corporate Communications, August 1999
 Robert J. Bricker , Julia Grant , Timothy J. Fogarty and Gary Previts
Case Western Reserve University - Department of Accountancy , Case Western Reserve University - Department of Accountancy , Case Western Reserve University - Department of Accountancy and Case Western Reserve University - Department of Accountancy
Date Posted: May 12, 2000
Accepted Paper Series

The Role of Auditee Profitability in Pricing New Audit Engagements
Auditing: A Journal of Practice and Theory, Vol 19, Spring 2000
 Paul L. Walker and Jeffrey R. Casterella
University of Virginia and Colorado State University
Date Posted: May 11, 2000
Accepted Paper Series

Market Value Accounting
JOURNAL OF FINANCIAL INTERMEDIATION, Vol 3 No 1, 1994
 Maureen O'Hara
Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: May 11, 2000
Accepted Paper Series

Incl. Electronic Paper Labor Costs and Investments in Human Capital
 Marta Ballester , Joshua Livnat and Nishi Sinha
Universidad de Malaga , New York University and Boston University - School of Management
Date Posted: May 09, 2000
Working Paper Series
750 downloads

Incl. Electronic Paper Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators
 Patricia M. Dechow and Douglas J. Skinner
University of California, Berkeley - Haas School of Business and The University of Chicago - Booth School of Business
Date Posted: May 08, 2000
Working Paper Series
7324 downloads

Incl. Electronic Paper Determinants of Economic and Accounting Components of Residual Income: An Application to the Pharmaceutical Industry
 Robert M. Bowen and D. Shores
University of San Diego - School of Business and University of Washington - Department of Accounting
Date Posted: May 08, 2000
Working Paper Series
1626 downloads

Statement on Accounting Disclosure About Derivative Financial Instruments
J. OF DERIVATIVES, Spring 1996
 Edward I. Altman
New York University (NYU) - Salomon Center
Date Posted: May 04, 2000
Accepted Paper Series

The Resolution of Technical Default
THE ACCOUNTING REVIEW 70, April 1995
 Messod Daniel Beneish and Eric Press
Indiana University Bloomington - Department of Accounting and Temple University - Department of Accounting
Date Posted: May 03, 2000
Accepted Paper Series

Accruals and Future Stock Returns: Tests of the Naive Investor Hypothesis
Journal of Accounting, Auditing & Finance, Vol. 15, No. 2, Spring 2000
 Ashiq Ali , Lee-Seok Hwang and Mark A. Trombley
University of Texas at Dallas - Naveen Jindal School of Management , Seoul National University - College of Business Administration and University of Arizona - Eller College of Management
Date Posted: May 03, 2000
Accepted Paper Series

Incl. Electronic Paper Environmental Contingencies and Sustainable Modes of Corporate Governance
 Neil Garrod
Thames Valley University - Professional Studies
Date Posted: May 02, 2000
Working Paper Series
330 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

Incl. Electronic Paper Trends In Earnings, Book Value And Stock Price Relationships: An International Study
 Li Li Eng , Shengchun Li and Yuen Teen Mak
affiliation not provided to SSRN , affiliation not provided to SSRN and National University of Singapore (NUS) - Department of Accounting
Date Posted: April 26, 2000
Working Paper Series
980 downloads

Incl. Electronic Paper Economic Value Measurement: Investment Recovery and Value Added - IRVA
Working Paper No. 7
 Ignacio Velez-Pareja
Master Consultores
Date Posted: April 26, 2000
Working Paper Series
2399 downloads

Interacting Biases, Non-Normal Return Distributions and the Performance of Tests for Long-Horizon Event Studies
Journal of Banking & Finance
 Arnold R. Cowan and Anne M.A. Sergeant
Iowa State University and Iowa State University
Date Posted: April 25, 2000
Accepted Paper Series

Incl. Electronic Paper Are Benchmark Beaters Doing Anything Wrong?
 Patricia M. Dechow and A. Irem Tuna
University of California, Berkeley - Haas School of Business and London Business School
Date Posted: April 24, 2000
Working Paper Series
1751 downloads

Incl. Electronic Paper Scale and Scale Effects in Market-Based Accounting Research
Journal of Business Finance & Accounting, p. 25-56, January 2003
 Peter D. Easton and Gregory A. Sommers
University of Notre Dame - Department of Accountancy and Southern Methodist University (SMU) - Edwin L. Cox School of Business
Date Posted: April 22, 2000
Accepted Paper Series
1271 downloads

Corporate Reporting and the Internet: Vision, Reality, and Intervening Obstacles
Pacific Accounting Review Millennium Edition, Vol 11, No 2, December 1999/January 2000
 Vernon J. Richardson and Susan Scholz
University of Arkansas at Fayetteville and University of Kansas - Accounting and Information Systems Area
Date Posted: April 21, 2000
Accepted Paper Series

The Professional Accounting Body in the 21st Century: The Global Franchise
Pacific Accounting Review Millennium Edition, Vol 11, No 2, December 1999/January 2000
 Sivakumar Velayutham
Sultan Qaboos University
Date Posted: April 21, 2000
Accepted Paper Series

Financial Reporting: The Case for a New Global Model
Pacific Accounting Review Millennium Edition, Vol 11, No 2, December/January 2000
 Nicholas G. Moore
PricewaterhouseCoopers
Date Posted: April 21, 2000
Accepted Paper Series

An Investigation of the Significance of Mandated Changes in Goodwill Amortisation Policy in Australia
Pacific Accounting Review Millennium Edition, Vol 11, No 2, December 1999/January 2000
 Ron Day and Neil Hartnett
The University of Sydney and University of Newcastle
Date Posted: April 21, 2000
Accepted Paper Series

Trust in Financial Reporting
Pacific Accounting Review Millennium Edition, Vol 11, No 2, December 1999/January 2000
 Geoffrey Whittington
University of Cambridge - Faculty of Economics and Politics
Date Posted: April 21, 2000
Accepted Paper Series

The Past is the Future: Constructing Public Sector Accountants
Pacific Accounting Review Millennium Edition, Vol 11, No 2, December 1999/January 2000
 Irvine Lapsley and Rosie Oldfield
IPSAR,University of Edinburgh Business School and University of Edinburgh - Accounting and Finance
Date Posted: April 20, 2000
Accepted Paper Series

Incl. Electronic Paper Do Conference Calls Affect Analysts' Forecasts?
 Robert M. Bowen , Angela K. Davis and Dawn A. Matsumoto
University of San Diego - School of Business , University of Oregon and University of Washington - Department of Accounting
Date Posted: April 20, 2000
Working Paper Series
819 downloads

Incl. Electronic Paper Are Performance Measures Other Than Price Important to CEO Incentives?
EFA 0418
 John E. Core , Wayne R. Guay and Robert E. Verrecchia
Massachusetts Institute of Technology (MIT) - Sloan School of Management , University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Date Posted: April 20, 2000
Working Paper Series
1361 downloads

Timeliness of Corporate Financial Reporting in Emerging Capital Markets: Empirical Evidence from the Zimbabwe Stock Exchange
Accounting & Business Review, Vol 30, No 3, Summer 2000
 Stephen Owusu-Ansah
University of Texas Pan American - Accounting and Business Law
Date Posted: April 19, 2000
Accepted Paper Series

Incl. Electronic Paper Timeliness of Corporate Financial Reporting in Emerging Capital Markets: Empirical Evidence from the Zimbabwe Stock Exchange
 Stephen Owusu-Ansah
University of Texas Pan American - Accounting and Business Law
Date Posted: April 19, 2000
Working Paper Series
1299 downloads

Future Disclosures
Pacific Accounting Review Millennium Edition, Vol 11, No 2, December 1999/January 2000
 Philip R. Brown
University of Western Australia - Department of Accounting and Finance
Date Posted: April 19, 2000
Accepted Paper Series

Incl. Electronic Paper Incentives for Efficient Inventory Management: The Role of Historical Cost
 Tim Baldenius and Stefan J. Reichelstein
New York University (NYU) - Department of Accounting, Taxation & Business Law and Stanford University - Stanford Graduate School of Business
Date Posted: April 19, 2000
Working Paper Series
2174 downloads

Incl. Electronic Paper Do Markets Remember Accounting Changes? An Examination of Subsequent Years
 Marguerite L. Bishop and Elizabeth A. Eccher
University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology
Date Posted: April 17, 2000
Working Paper Series
542 downloads

Incl. Electronic Paper Economic Consequences of the Declining Relevance of Financial Reports
 Nishi Sinha and John S. Watts
Boston University - School of Management and Ernst & Young LLP
Date Posted: April 17, 2000
Working Paper Series
595 downloads

Interpretations of Probability Expressions: A Comparison Between Standard-Setters and Accountants
Pacific Accounting Review Millennium Edition, Vol 11, No 2, December 1999/January 2000
 Fawzi Laswad and Yuen Teen Mak
Lincoln University (NZ) - Accounting Group and National University of Singapore (NUS) - Department of Accounting
Date Posted: April 16, 2000
Accepted Paper Series

Incl. Electronic Paper The Role of Economic Fundamentals, Web Traffic, and Supply and Demand in the Pricing of U.S. Internet Stocks
EFA 0320
 John R. M. Hand
University of North Carolina (UNC) at Chapel Hill - Accounting Area
Date Posted: April 14, 2000
Working Paper Series
1917 downloads

Why Do Bankrupt Companies Receive Unmodified Opinions?
Research in Accounting Regulation, Vol. 13, 1999
 Jeffrey R. Casterella , Barry L. Lewis and Paul L. Walker
Colorado State University , University of Colorado at Boulder and University of Virginia
Date Posted: April 12, 2000
Accepted Paper Series

Modeling the Audit Opinions Issued to Bankrupt Companies: A Two-Stage Empirical Analysis
Decision Sciences, Vol. 31, No. 2, Spring 2000
 Jeffrey R. Casterella , Barry L. Lewis and Paul L. Walker
Colorado State University , University of Colorado at Boulder and University of Virginia
Date Posted: April 12, 2000
Accepted Paper Series

Incl. Electronic Paper Valuation, Linear Information Dynamic, and Stochastic Discount 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: April 12, 2000
Working Paper Series
1100 downloads

The Relation Between Annual Report Disclosures, Analysts? Earnings Forecasts and Analyst Following: Evidence From Singapore
Pacific Accounting Review Millennium Edition, Vol 11, No 2, December 1999/January 2000
 Li Li Eng and Hong Kiat Teo
affiliation not provided to SSRN and National University of Singapore (NUS) - Department of Accounting
Date Posted: April 10, 2000
Accepted Paper Series

Incl. Electronic Paper Structure versus Judgement in the Audit Process: A Test of Kinney's Classification
CoBAR Working Paper 2000-02
 Malcolm Smith , Brenton Fiedler , Joanne Kestel and Bruce Brown
affiliation not provided to SSRN , University of Sth Aust, School of Commerce , Murdoch University and University of South Australia - School of Mathematics and Statistics
Date Posted: April 08, 2000
Working Paper Series
368 downloads

Price and Volume Reactions to Public Information Releases: An Experimental Approach Incorporating Traders' Subjective Beliefs
Contemporary Accounting Research, Vol. 16, No. 3, Fall 1999
 Ann B. Gillette , Douglas E. Stevens , Susan G. Watts and Arlington W. Williams
Kennesaw State University - Michael J. Coles College of Business , Florida State University , Purdue University and Indiana University Bloomington - Department of Economics
Date Posted: April 07, 2000
Accepted Paper Series


 

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