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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,096
Full Text Papers: 393,496
Authors: 226,618
Papers Received in
  Last 12 months:
68,898

Paper Downloads:
To date: 65,871,789
Last 12 months: 11,172,344
Last 30 days: 1,065,092

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Papers with
  Resolved
  References:
238,027
Total References: 8,463,775
Papers with Cites: 230,038
Total Citation
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5,708,794
Papers with
  Resolved
  Footnotes:
77,375
Total Footnotes: 8,499,290


SSRN eLibrary Search Results
JEL Code: M4
5,288,528 Total downloads
Showing Papers 1,401 - 1,450 of 13,017
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Incl. Electronic Paper Financial Reporting Quality of U.S. Private and Public Firms
The Accounting Review, September 2013, Rotman School of Management Working Paper No. 1995124
Ole-Kristian Hope , Wayne B. Thomas and Dushyantkumar Vyas
University of Toronto - Rotman School of Management , University of Oklahoma, Michael F. Price College of Business and University of Minnesota - Twin Cities
Date Posted: January 30, 2012
Last Revised: March 06, 2013
Working Paper Series
568 downloads

Incl. Electronic Paper Going Green: Market Reaction to CSR Newswire Releases
Paul A. Griffin and Yuan Sun
University of California, Davis - Graduate School of Management and University of California, Berkeley - Haas School of Business
Date Posted: January 30, 2012
Working Paper Series
1011 downloads

Incl. Electronic Paper Publishing: Art or Science? Reflections from an Editorial Perspective
Accounting and Finance, Forthcoming
Peter Clarkson
University of Queensland - Business School
Date Posted: January 30, 2012
Accepted Paper Series
57 downloads

Incl. Electronic Paper SFAS 123R and the CEO Contracting Use of Relative Performance Evaluation
Dirk E. Black
Duke University - Fuqua School of Business
Date Posted: January 30, 2012
Last Revised: December 14, 2012
Working Paper Series
127 downloads

Incl. Electronic Paper A Theory on the Discontinuity in Earnings Distributions
Wei Li
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: January 27, 2012
Working Paper Series
81 downloads

Incl. Electronic Paper Proprietary Costs and the Disclosure of Information About Customers
Journal of Accounting Research, Forthcoming
Jesse A. Ellis , C. Edward Fee and Shawn E. Thomas
University of Alabama , Michigan State University - Department of Finance and University of Pittsburgh - Finance Group
Date Posted: January 27, 2012
Accepted Paper Series
122 downloads

Incl. Electronic Paper Researchers and Medics: An Essay on Combining Discovery and Justification
Bernard Verstegen and Tjandra Börner
Open University of the Netherlands and Open University of the Netherlands
Date Posted: January 27, 2012
Working Paper Series
8 downloads

Voluntary Disclosures, Corporate Control, and Investment
Journal of Accounting Research, Forthcoming
Praveen Kumar , Nisan Langberg and Shiva Sivaramakrishnan
University of Houston - Department of Finance , University of Houston - C.T. Bauer College of Business and Texas A&M University (TAMU) - Department of Accounting
Date Posted: January 27, 2012
Accepted Paper Series

Incl. Electronic Paper Accounting for Secrets
University of Warwick Centre for Competitive Advantage in the Global Economy Working Paper No. 59
Mark Harrison
University of WarwickHoover Institution
Date Posted: January 26, 2012
Working Paper Series
29 downloads

Incl. Electronic Paper Financial Instruments, Financial Reporting, and Financial Stability
Christian Laux
Vienna University of Economics and Business Administration
Date Posted: January 26, 2012
Last Revised: March 30, 2012
Working Paper Series
483 downloads

Incl. Electronic Paper Secrecy, Fear, and Transaction Costs: The Business of Soviet Forced Labour in the Early Cold War
Mark Harrison
University of WarwickHoover Institution
Date Posted: January 26, 2012
Working Paper Series
16 downloads

Incl. Electronic Paper Aggregate Earnings and Corporate Bond Markets
Xanthi Gkougkousi
Erasmus University - Rotterdam School of Management
Date Posted: January 25, 2012
Working Paper Series
119 downloads

Incl. Electronic Paper Assessing Investors' Abilities to Assimilate International Financial Reporting Standards (IFRS) Earnings Announcements Data
CAAA Annual Conference 2012
Kingsley O. Olibe
Kansas State University
Date Posted: January 24, 2012
Working Paper Series
78 downloads

Incl. Electronic Paper Legitimacy of Global Accounting Standards: A New Analytical Framework
Masatsugu Sanada
Osaka City University - Department of Accounting
Date Posted: January 24, 2012
Working Paper Series
226 downloads

Incl. Electronic Paper Literature Review of Internet Financial Reporting and XBRL
Mapping the New Knowledge Conference, 2009
Justin Mindzak
Wilfrid Laurier University - School of Business & Economics
Date Posted: January 24, 2012
Last Revised: April 26, 2012
Accepted Paper Series
175 downloads

Incl. Electronic Paper Discusión Sobre 'La Relevancia Valorativa Del Resultado Global Frente Al Resultado Neto: Una Perspectiva Europea', Por B. Giner Inchausti y F. Pardo Pérez (Discussion on 'The Value Relevance of Comprehensive Income Versus Net Income: A European Perspective', by B. Giner Inchausti and F. Pardo Pérez)
Spanish Journal of Finance and Accounting (Revista Española de Financiación y Contabilidad), Forthcoming,
Maria T. Tascón
Universidad de León
Date Posted: January 23, 2012
Accepted Paper Series
23 downloads

Incl. Electronic Paper Monolithic Versus Differential Impacts of Sox Regulation on the Market Valuation of Banks’ Loan Loss Provision
CAAA Annual Conference 2012
Asma Bouchekoua , Hamadi Matoussi and Samir Trabelsi
University of Manouba - Institut Supérieur de Comptabilité et d'Administration des Entreprises (ISCAE) , Institut Supérieur de Comptabilité et d'Administration des Entreprises (ISCAE) - Gestion and Brock University - Accounting
Date Posted: January 23, 2012
Working Paper Series
43 downloads

Incl. Electronic Paper State Independent Contractual Adjustments in Financial Covenants
Shunlan Fang
Temple University
Date Posted: January 23, 2012
Last Revised: August 28, 2012
Working Paper Series
69 downloads

Incl. Electronic Paper The Term Structure of Implied Costs of Equity Capital
Rotman School of Management Working Paper No. 1975947
Jeffrey L. Callen and Matthew R. Lyle
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: January 23, 2012
Working Paper Series
131 downloads

Incl. Electronic Paper Breaking Monte Carlo - Industry Standard Option Model Limits - Implications for Investors and Corporate Finance - Addendum - Equilibrium Option Pricing
M. A. Gumport
MG Holdings/SIP
Date Posted: January 22, 2012
Working Paper Series
30 downloads

Incl. Electronic Paper Conservative Reporting and Product Market Competition
CAAA Annual Conference 2012
Qiang Guo
University of Mannheim - Graduate School of Economic and Social Sciences
Date Posted: January 22, 2012
Working Paper Series
123 downloads

Designing Management Control Systems to Foster Knowledge Transfer in Knowledge-Intensive Firms: A Network-Based Approach
European Accounting Review, Forthcoming
Angelo Ditillo
Bocconi University - Department of Accounting
Date Posted: January 22, 2012
Accepted Paper Series

Incl. Electronic Paper Restatement Announcements: Sincerity Analysis Through Information Manipulation Theory
CAAA Annual Conference 2012
Nourhene BenYoussef and Gaetan Breton
University of Regina and University du Quebec at Montreal
Date Posted: January 22, 2012
Last Revised: March 17, 2013
Working Paper Series
90 downloads

Incl. Electronic Paper Asset Growth Reversals and Investment Anomalies
AFA 2013 San Diego Meetings Paper
Full Yet Eric Campbell Lam and K. C. John Wei
Hong Kong Baptist University (HKBU) - Department of Finance and Decision Sciences and Hong Kong University of Science & Technology (HKUST) - Department of Finance
Date Posted: January 20, 2012
Last Revised: March 18, 2013
Working Paper Series
294 downloads

Incl. Fee Electronic Paper A Theory of Income Smoothing When Insiders Know More than Outsiders
CEPR Discussion Paper No. DP8729
Viral V. Acharya and Bart M. Lambrecht
New York University - Leonard N. Stern School of Business and Lancaster University - Management School
Date Posted: January 20, 2012
Working Paper Series
2 downloads

Incl. Electronic Paper Additional Guidance Provided on International Financial Reporting Standards and its Impact on the Judgments and Confidence of Accountants
Rajni Mala and Parmod Chand
affiliation not provided to SSRN and Macquarie University
Date Posted: January 20, 2012
Working Paper Series
114 downloads

Incl. Electronic Paper Analyst Forecast Consistency
Journal of Finance, Forthcoming
Gilles Hilary and Charles Hsu
INSEAD and Hong Kong University of Science & Technology
Date Posted: January 20, 2012
Accepted Paper Series
280 downloads

Incl. Electronic Paper The Impact of Accounting Regulatory Change on Banks: A Study on the Reclassification of Financial Assets
Qiang Guo and Maliza Matovu
University of Mannheim - Graduate School of Economic and Social Sciences and affiliation not provided to SSRN
Date Posted: January 20, 2012
Working Paper Series
87 downloads

Incl. Electronic Paper Accounting’s Role in the Reporting, Creation, and Avoidance of Systemic Risk in Financial Institutions
THE HANDBOOK OF SYSTEMIC RISK, J-P. Fouque & J. Langsam, eds., Cambridge University Press, 2012
Trevor S. Harris , Robert H. Herz and Doron Nissim
Columbia University - Columbia Business School , Columbia University - Columbia Business School and Columbia University - Columbia Business School
Date Posted: January 19, 2012
Accepted Paper Series
331 downloads

Incl. Electronic Paper Segment Disclosure and Cost of Capital
Belen Blanco , Juan Manuel García Lara and Josep A. Tribo
University of Navarra , Universidad Carlos III de Madrid - Department of Business Administration and Universidad Carlos III de Madrid
Date Posted: January 19, 2012
Working Paper Series
150 downloads

Incl. Electronic Paper Accounting for Expenditure on Intangibles
Abacus, Forthcoming
Anne Wyatt , Laurie Hunter and Elizabeth M. Webster
University of Queensland , University of Glasgow - Department of Business and Management and University of Melbourne - Melbourne Institute of Applied Economic and Social Research
Date Posted: January 18, 2012
Accepted Paper Series
141 downloads

Incl. Electronic Paper Do 'Firms Lean Against the Wind'? Earnings Management and Stock Market Returns
Paul Zarowin and Daniel A. Cohen
New York University (NYU) - Department of Accounting, Taxation & Business Law and University of Texas at Dallas - Naveen Jindal School of Management
Date Posted: January 18, 2012
Working Paper Series
190 downloads

Incl. Electronic Paper Keeping Pace with the Times: Exploring the Meaning of Limited Partner for Purposes of the Internal Revenue Code
Kansas Law Review, Vol. 60, p. 89, 2011
Kristin Balding Gutting
Charleston School of Law
Date Posted: January 18, 2012
Accepted Paper Series
122 downloads

Why Do Employees Take More Initiatives to Improve Their Performance after Co-Developing Performance Measures? A Field Study
Management Accounting Research, Forthcoming
Bianca A.C. Groen , Marc Wouters and Celeste Wilderom
University of Twente , University of Twente - School of Management and Governance and University of Twente
Date Posted: January 18, 2012
Accepted Paper Series

Incl. Fee Electronic Paper An Analysis of the Accounting and Finance Research Productivity in Australia and New Zealand in 1991-2010
Accounting & Finance, Vol. 52, Issue 1, pp. 249-265, 2012
Kam C. Chan , Chih‐Hsiang Chang , Jamie Tong and Feida Zhang
Pace University , affiliation not provided to SSRN , affiliation not provided to SSRN and Sun Yat Sen University - School of Business
Date Posted: January 17, 2012
Accepted Paper Series
1 downloads

Incl. Electronic Paper 'Irrelevant' Costs in Healthcare: A Population Study of the Treatment of Schizophrenia in the Province of Manitoba
Robert Biscontri and Silvia Alessi-Severini
University of Manitoba - Asper School of Business and University of Manitoba - Faculty of Pharmacy
Date Posted: January 17, 2012
Working Paper Series
14 downloads

Incl. Electronic Paper Blunders of the Supreme Court of the United States, Part 7
Dan Goodman
affiliation not provided to SSRN
Date Posted: January 17, 2012
Working Paper Series
16 downloads

Incl. Electronic Paper Earnings Announcements, Aggregate Earnings, and Individual-Firm Stock Returns: A Signal Extraction Perspective
James R. Frederickson , John D. Lyon and Leon Zolotoy
Melbourne Business School , The University of Melbourne, Department of Accounting and Business Information Systems and Melbourne Business School
Date Posted: January 17, 2012
Working Paper Series
90 downloads

Institutional Investor Trading Around Earnings Announcements in China
Yan-Leung Cheung , Kun Jiang and Weiqiang Tan
Hong Kong Baptist University (HKBU) - Department of Finance and Decision Sciences , Hong Kong University of Science & Technology (HKUST) and Hong Kong Baptist University (HKBU)
Date Posted: January 17, 2012
Working Paper Series

Incl. Electronic Paper Silent Combat: Do Managers Use Share Repurchases to Trade Against Short Sellers?
Harrison Liu and Edward P. Swanson
University of Texas at San Antonio - Department of Accounting and Texas A&M University - Mays Business School
Date Posted: January 17, 2012
Last Revised: January 07, 2013
Working Paper Series
123 downloads

Incl. Electronic Paper Stockholders’ Equity at Campbell Soup: How Can Equity Be Negative?
Mary Beth Mohrman and Pamela S. Stuerke
University of Missouri - St. Louis and University of Missouri at Saint Louis
Date Posted: January 17, 2012
Working Paper Series
61 downloads

Incl. Electronic Paper Voluntary Non-Financial Reporting: The Role of Strategic and Operational Controls
Fereshteh Mahmoudian , Jamal A. Nazari and Irene M. Herremans
University of Calgary - Haskayne School of Business , Mount Royal University and University of Calgary - Haskayne School of Business
Date Posted: January 17, 2012
Working Paper Series
80 downloads

Incl. Electronic Paper Cumulative Prospect Theory, Employee Exercise Behaviour and Stock Options Cost Assessment
International Conference of the French Finance Association (AFFI), May 2012, Behavioural Finance Working Group/M&A Research Centre Conference, June 2012
Hamza Bahaji
University of Paris 9 Dauphine, DRM-Finance
Date Posted: January 16, 2012
Last Revised: January 20, 2013
Working Paper Series
45 downloads

Incl. Electronic Paper A Case for Persistence in the Disclosure Obligation
Journal of Applied Research in Accounting and Finance, Vol. 6, No. 2, pp. 16-27, 2011
Josephine Coffey
affiliation not provided to SSRN
Date Posted: January 16, 2012
Accepted Paper Series
83 downloads

Incl. Electronic Paper All in All, Just Another Brick in the Wall: The Use of Chinese Walls as a Defence to Insider Trading
Journal of Applied Research in Accounting and Finance, Vol. 6, No. 2, pp. 2-14, 2011
Juliette Overland
Discipline of Business Law, Faculty of Economics & Business
Date Posted: January 16, 2012
Accepted Paper Series
110 downloads

Incl. Electronic Paper Delegating Disclosure and Strategic Choices
Mark Bagnoli and Susan G. Watts
Purdue University and Purdue University
Date Posted: January 16, 2012
Last Revised: July 27, 2012
Working Paper Series
72 downloads

Incl. Electronic Paper Market Reaction to Goodwill Impairments
CAAA Annual Conference 2012
Thorsten Knauer and Arnt Woehrmann
University of Muenster - Accounting Center and University of Muenster - Accounting Center
Date Posted: January 16, 2012
Working Paper Series
230 downloads

Incl. Electronic Paper Price Queries and the Enforcement of Australia’s Continuous Disclosure Regime
Journal of Applied Research in Accounting and Finance, Vol. 6, No. 2, pp. 28-38, 2011
Cary Di Lernia and Angelo Aspris
affiliation not provided to SSRN and University of Sydney - Discipline of Finance
Date Posted: January 16, 2012
Accepted Paper Series
55 downloads

Incl. Electronic Paper Principles, Rules, Bright Lines and Transaction Structuring: A Cross-Regime Study of Lessees
CAAA Annual Conference 2012
Darren Henderson and Patricia C. O'Brien
University of Western Ontario - Richard Ivey School of Business and University of Waterloo
Date Posted: January 16, 2012
Last Revised: March 29, 2013
Working Paper Series
67 downloads

Incl. Electronic Paper The Capitalization of Intangibles and Managerial Information
CAAA Annual Conference 2012
Mindy Wolfe
University of Waterloo
Date Posted: January 16, 2012
Working Paper Series
68 downloads


 

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