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SSRN eLibrary Statistics:

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Abstracts: 484,422
Full Text Papers: 393,787
Authors: 226,737
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  Last 12 months:
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Last 12 months: 11,186,475
Last 30 days: 1,057,634

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SSRN eLibrary Search Results
JEL Code: M4
5,292,955 Total downloads
Showing Papers 12,101 - 12,150 of 13,023
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Summary Financial Reports: Review of International Guidelines and Literature; New Zealand Evidence and Issues
Commerce Division Discussion Paper No. 66
Fawzi Laswad , Sidney Weil and Murray B. Clark
Lincoln University (NZ) - Accounting Group , Lincoln University (NZ) - Accounting Group and Lincoln University
Date Posted: March 30, 1999
Working Paper Series

Incl. Electronic Paper Prices As Aggregators of Private Information: Evidence from the S&P 500 Futures Market
Jin-wan Cho and Murugappa (Murgie) Krishnan
affiliation not provided to SSRN and Yeshiva University
Date Posted: March 30, 1999
Working Paper Series
326 downloads

Incl. Electronic Paper The Effect of Risk on Price Responses to Unexpected Earnings
Dennis J. Chambers , Robert N. Freeman and Adam S. Koch
Kennesaw State University , University of Texas at Austin and University of Virginia (UVA) - McIntire School of Commerce
Date Posted: March 30, 1999
Working Paper Series
1107 downloads

The Effect of Experience on the Use of Irrelevant Evidence in Auditor Judgment
The Accounting Review, Vol 74, No 2, April 1999
Sandra Waller Shelton
DePaul University, College of Commerce-School of Accountancy
Date Posted: March 25, 1999
Accepted Paper Series

Exploiting and Sharing Tax Benefits: Seagram and Du Pont
Journal of American Taxation Association, Fall 1999
Merle Erickson and Shiing-wu Wang
University of Chicago - Booth School of Business and University of Southern California - Leventhal School of Accounting
Date Posted: March 25, 1999
Accepted Paper Series

CEO Stock Option Awards: An Empirical Analysis and Synthesis of the Economic Determinants
Stephen Bryan , Lee-Seok Hwang and Steven B. Lilien
City University of New York (CUNY) - Stan Ross Department of Accountancy , Seoul National University - College of Business Administration and City University of New York (CUNY) - Stan Ross Department of Accountancy
Date Posted: March 24, 1999
Working Paper Series

Incl. Electronic Paper Do Firms Mislead Investors by Overstating Earnings Before Seasoned Equity Offerings?
London Business School Accounting Subject Area No. 003
Lakshmanan Shivakumar
London Business School
Date Posted: March 24, 1999
Working Paper Series
1364 downloads

Commercial Bank Loan Loss Provision Discretion: Signals and Signal-Jamming
Malcolm McLelland
Equilibrio Capital | Brasil
Date Posted: March 24, 1999
Working Paper Series

Incl. Electronic Paper Market-Based Transfer Prices and Intracompany Discounts
Tim Baldenius , Aaron S. Edlin and Stefan J. Reichelstein
New York University (NYU) - Department of Accounting, Taxation & Business Law , University of California at Berkeley and Stanford University - Stanford Graduate School of Business
Date Posted: March 22, 1999
Working Paper Series
926 downloads

The Impact of Capacity Costs on Bidding Strategies in Procurement Auctions
Review of Accounting Studies, Vol. 4, No. 1, 1999
Jörg Budde and Robert F. Göx
University of Bonn - Economic Science Area and University of Zurich - Department of Business Administration (IBW)
Date Posted: March 18, 1999
Accepted Paper Series

Incl. Electronic Paper Income Smoothing and Risk-Adjusted Performance
Stuart E. Michelson , James Jordan-Wagner and Charles W. Wootton
University of Central Florida , Eastern Illinois University and Eastern Illinois University
Date Posted: March 15, 1999
Working Paper Series
1171 downloads

The Relevance of Timely U.S. GAAP Information Provided by Foreign Firms
Jeannie Johnson Harrington
Middle Tennessee State University
Date Posted: March 15, 1999
Working Paper Series

Incl. Electronic Paper A Review of the Earnings Management Literature and its Implications for Standard Setting
Paul M. Healy and James Michael Wahlen
Harvard Business School and Indiana University Bloomington - Department of Accounting
Date Posted: March 15, 1999
Working Paper Series
17254 downloads

Incl. Electronic Paper A Study of Accounting Faculty Publishing Productivity in New Zealand
Pacific Accounting Review, Vol 10, No 2, December 1998
Chris H. Durden and Brett R. Wilkinson
Massey University and Baylor University - Department of Accounting & Business Law
Date Posted: March 13, 1999
Accepted Paper Series
178 downloads

Incl. Electronic Paper Voluntary Disclosure of Management Earnings Forecasts in IPOs and the Impact on Underpricing and Post - Issue Return Performance
Vijay M. Jog and Bruce J. McConomy
Carleton University - Eric Sprott School of Business and Wilfrid Laurier University
Date Posted: March 13, 1999
Working Paper Series
974 downloads

Valuing Federal Disaster Loans: A Stochastic Model Approach
Journal of Alternative Investments, Vol. 1, No. 3
Nelson Lacey , Austin Kelly and Mark Potter
University of Massachusetts at Amherst , Federal Housing Finance Agency (FHFA) and Babson College - Finance Division
Date Posted: March 11, 1999
Accepted Paper Series

Auditor Industry Specialization and the Earnings Response Coefficient
Jagan Krishnan and Joon S. Yang
Temple University - Department of Accounting and Sogang University
Date Posted: March 11, 1999
Working Paper Series

Incl. Electronic Paper How do Young Firms Choose Among Different Modes of Investor Communications?
Partha Mohanram
University of Toronto - Accounting
Date Posted: March 08, 1999
Working Paper Series
573 downloads

Incl. Electronic Paper Accruals, Cash Flow and Equity Values
Mary E. Barth , William H. Beaver , John R. M. Hand and Wayne R. Landsman
Stanford University - Graduate School of Business , Stanford University , University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina (UNC) at Chapel Hill - Accounting Area
Date Posted: March 08, 1999
Working Paper Series
4229 downloads

The Impact of Taxation on the Earnings Management of New Zealand Electric Power Boards
Pacific Accounting Review, Vol. 10, No. 2, December 1998
Alastair Marsden and Jilnaught Wong
University of Auckland - Faculty of Business & Economics and University of Auckland
Date Posted: March 03, 1999
Accepted Paper Series

Toward a More Informative Measure of Operating Performance in the Reit Industry: Net Income Vs. Funds from Operations
Accounting Horizons, Vol 12, No 4, December 1998
Richard Gore and David Stott
Southern Oregon University and Washington State University
Date Posted: March 03, 1999
Accepted Paper Series

Does Forecast Accuracy Matter to Security Analysts?
The Accounting Review, April 1999
Michael B. Mikhail , Beverly R. Walther and Richard H. Willis
Arizona State University (ASU) - School of Accountancy , Northwestern University - Department of Accounting Information & Management and Vanderbilt University - Accounting
Date Posted: March 03, 1999
Accepted Paper Series

Managerial Discretion and Investment Decisions of State-Owned Firms: Evidence From a Panel of Italian Companies
CERIS-CNR Working Paper No. 7
Elisabetta Bertero and Laura Rondi
London School of Economics and Political Science and Politecnico di Torino - Faculty of Engineering
Date Posted: February 23, 1999
Working Paper Series

Incl. Electronic Paper A Performance Comparison of Strategic Transfer Pricing and Tidy Cost Allocations in Presence of Product Market Competition and Congestion Costs
Robert F. Göx
University of Zurich - Department of Business Administration (IBW)
Date Posted: February 23, 1999
Working Paper Series
948 downloads

Negotiated Transfer Pricing and Divisional versus Firm-Wide Performance Evaluation
The Accounting Review, Vol 74, No 1, January 1999
Sunil Dutta and Regina M. Anctil
University of California, Berkeley - Haas School of Business and University of Minnesota - Twin Cities - Carlson School of Management
Date Posted: February 23, 1999
Accepted Paper Series

Financial Information and Quality Management ?? Is There a Role for Accountants?
Accounting Horizons, Vol 12, No 4, December 1998
Leif M. Sjoblom
International Institute for Management Development
Date Posted: February 23, 1999
Accepted Paper Series

Incl. Electronic Paper Accrual Accounting in a Dynamic Agency Setting
Sunil Dutta and Stefan J. Reichelstein
University of California, Berkeley - Haas School of Business and Stanford University - Stanford Graduate School of Business
Date Posted: February 23, 1999
Working Paper Series
748 downloads

The Computer Classroom and Student Achievement: The Cost Management Course
Edward Blocher
University of North Carolina at Chapel Hill
Date Posted: February 23, 1999
Working Paper Series

Incl. Electronic Paper The Structure of Bank Debt Covenants
Ervin L. Black Sr. and Susan E. Shevlin
Brigham Young University - Marriott School of Management and Seattle University
Date Posted: February 22, 1999
Working Paper Series
892 downloads

Incl. Electronic Paper A Conceptual and Empirical Evaluation of Accrual Prediction Models
Sok-Hyon Kang
George Washington University - School of Business
Date Posted: February 22, 1999
Working Paper Series
1659 downloads

An Examination of the Debt/Equity Proxy for Probability of Default on Loan Covenants
Pacific Accounting Review, Vol. 10, No. 2, December 1998
Marilyn Waldron , Alan MacGregor and Shee Boon Law
affiliation not provided to SSRN , University of Otago - Department of Accountancy and Organization for Economic Co-Operation and Development (OECD) - Policy Advice Division
Date Posted: February 18, 1999
Accepted Paper Series

Incl. Electronic Paper When is Managers' Earnings Guidance Most Influential?
Christopher F. Noe and Glen A. Hansen
Massachusetts Institute of Technology - Sloan School of Management and Pennsylvania State University - Department of Accounting
Date Posted: February 18, 1999
Working Paper Series
673 downloads

Market Competition, Management Accounting Systems and Business Unit Performance
Management Accounting Research, Vol 10, No 2, June 1999
Lokman Mia and Brian Clarke
Griffith University - School of Accounting and Finance - Gold Coast Campus and Griffith University, Gold Coast
Date Posted: February 18, 1999
Accepted Paper Series

A Space for Time: Accounting and Time Based Management in a High Technology Company
Management Accounting Research, Vol 10, No 2, June 1999
Jan Mouritsen and Annie Bekke Kjaer
Copenhagen Business School and Copenhagen Business School - Department of Operations Management
Date Posted: February 18, 1999
Accepted Paper Series

Some Survey Evidence on the Learning and Performance Orientations of Management Accountants
Management Accounting Research, Vol 10, No 2, June 1999
Alan Coad
University of Birmingham
Date Posted: February 18, 1999
Accepted Paper Series

A Longitudinal Study of the Determinants of Transfer Pricing
Management Accounting Research, Vol 10, No 2, June 1999
Trevor Boyns , John Richard Edwards and Clive R. Emmanuel
Cardiff University - Cardiff Business School , Accounting and Business History Research Group - Cardiff University - Cardiff Business School and University of Glasgow - Glasgow Business School - Department of Accounting & Finance
Date Posted: February 18, 1999
Accepted Paper Series

Incl. Electronic Paper R&D Accounting and the Tradeoff Between Relevance and Objectivity
Paul M. Healy , Stewart C. Myers and Christopher D. Howe
Harvard Business School , Massachusetts Institute of Technology (MIT) and Massachusetts Institute of Technology
Date Posted: February 18, 1999
Working Paper Series
2214 downloads

On the Association Between Voluntary Disclosure and Earnings Management
Journal of Accounting Research, Vol 37, No 1, Spring 1999
Ron Kasznik
Stanford Graduate School of Business
Date Posted: February 17, 1999
Accepted Paper Series

Comprehensive Income Disclosures and Analysts' Valuation Judgments
Journal of Accounting Research, 1998 Supplement
D. Eric Hirst and Patrick E. Hopkins
University of Texas at Austin and Indiana University
Date Posted: February 17, 1999
Accepted Paper Series

The Relationship Between Economic Characteristics and Alternative Annual Earnings Persistence Measures
The Accounting Review, Vol 74, No 1, January 1999
Stephen P. Baginski , Kenneth S. Lorek , G. Lee Willinger and Bruce C. Branson
University of Georgia - J.M. Tull School of Accounting , Northern Arizona University , University of Oklahoma and North Carolina State University - College of Management
Date Posted: February 17, 1999
Accepted Paper Series

Incl. Electronic Paper Interrelations Between Components of Executives' Compensation and Market and Accounting based Performance Measures
Working Paper AIM-98-2
Mark C. Anderson , Rajiv D. Banker and Sury Ravindran
University of Calgary - Haskayne School of Business , Temple University - Fox School of Business and Management and Arizona State University (ASU) - Department of Information Systems
Date Posted: February 13, 1999
Working Paper Series
1049 downloads

Incl. Electronic Paper The Balanced Scorecard: Judgmental Effects of Information Organization and Diversity
Marlys Gascho Lipe and Steven Salterio
University of Oklahoma - Michael F. Price College of Business and Queen's University - School of Business
Date Posted: February 13, 1999
Working Paper Series
2624 downloads

Disclosure Requirements and Stock Exchange Listing Choice in an International Context
Journal of Accounting and Economics, Vol. 26, Nos. 1-3, 1998
Steven J. Huddart , Markus K. Brunnermeier and John S. Hughes
Pennsylvania State University, University Park - Department of Accounting , Princeton University - Department of Economics and University of California at Los Angeles
Date Posted: February 10, 1999
Accepted Paper Series

Export Tax Incentives for Establishing Foreign Markets: An Analysis of Marginal Costing Techniques
Accounting Horizons, Vol 12, No 4, December 1998
Fred A. Jacobs and Ernest R. Larkins
Georgia State University - School of Accountancy and Georgia State University - School of Accountancy
Date Posted: February 09, 1999
Accepted Paper Series

Quality Review, Continuing Professional Education, Experience and Substandard Performance: An Empirical Study
Accounting Horizons, Vol 12, No 4, December 1998
C. William Thomas , Charles E. Davis and Samuel L. Seaman
Baylor University - Department of Accounting & Business Law , Baylor University and Baylor University - Department of Information Systems
Date Posted: February 09, 1999
Accepted Paper Series

Share Prices and Alternative Measures of Earnings Per Share
Accounting Horizons, Vol 12, No 3, September 1998
Steven Balsam and Roland Lipka
Temple University - Department of Accounting and Temple University - Department of Accounting
Date Posted: February 03, 1999
Accepted Paper Series

Incl. Electronic Paper Commentary: Is Goodwill an Asset?
Accounting Horizons, Vol 12, No 3, September 1998
L. Todd Johnson and Kimberley R. Petrone
Financial Accounting Standards Board and Financial Accounting Standards Board
Date Posted: February 03, 1999
Accepted Paper Series
2876 downloads

Additional Evidence on the Incremental Information Content of Cash Flows and Accruals: The Impact of Errors in Measuring Market Expectations
The Accounting Review, July 1998
Ray J. Pfeiffer Jr., Pieter T. Elgers , May H. Lo and Lynn L. Rees
Texas Christian University - Neeley School of Business , University of Massachusetts , Western New England College and Texas A&M University (TAMU) - Department of Accounting
Date Posted: February 02, 1999
Accepted Paper Series

Implications of the Integral Approach to Quarterly Reporting for the Post-Earnings-Accouncement Drift
The Accounting Review, July 1998
Srinivasan Rangan and Richard G. Sloan
Indian Institute of Management (IIMB), Bangalore and University of California at Berkeley - Haas School of Business
Date Posted: February 02, 1999
Accepted Paper Series

City Markets as a Unit of Analysis in Audit Research and the Re-examination of Big 6 Market Shares
Abacus, Vol 35, No 2, 1999
Jere R. Francis , Donald J. Stokes and Don Anderson
University of Missouri at Columbia , Monash University and University of Queensland - Business School
Date Posted: February 02, 1999
Accepted Paper Series


 

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