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SSRN eLibrary Statistics:
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484,096
Full Text Papers:
393,496
Authors:
226,618
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68,898
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65,871,789
Last 12 months:
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Total References:
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5,708,794
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JEL Code: M4
5,288,528 Total downloads
Showing Papers 1,401 - 1,450 of 13,017
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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
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
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
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
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
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
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
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
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
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
Aggregate Earnings and Corporate Bond Markets
Xanthi Gkougkousi
Erasmus University - Rotterdam School of Management
Date Posted: January 25, 2012
Working Paper Series
119 downloads
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
'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
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
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
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
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
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
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
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
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
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
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
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
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
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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