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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 489,370
Full Text Papers: 398,250
Authors: 228,711
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  Last 12 months: 		69,655

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To date: 66,729,620
Last 12 months: 11,224,008
Last 30 days: 834,562

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  References: 		239,806
Total References: 8,539,827
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  Footnotes: 		78,859
Total Footnotes: 8,610,864


SSRN eLibrary Search Results
JEL Code: M4
5,335,142 Total downloads
Showing Papers 1,401 - 1,450 of 13,132
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Incl. Electronic Paper The Contribution of Delayed Gain Recognition to Trends in Conservatism: A Re-Examination Using a New Approach to Measuring Accounting Conservatism
Anup Srivastava and Senyo Y. Tse
Northwestern University - Kellogg School of Management and Texas A&M University - Lowry Mays College & Graduate School of Business
Date Posted: August 13, 2007
Last Revised: July 29, 2010
Working Paper Series
980 downloads

Incl. Electronic Paper The Effects of the IAS/IFRS Adoption in the European Union on the Financial Industry
The European Union Review, Vol. 12, No. 1-2, 2007
 Vera Palea
University of Turin, Italy
Date Posted: January 30, 2008
Last Revised: October 09, 2009
Accepted Paper Series
980 downloads

Incl. Electronic Paper Portfolio Preferences of Foreign Institutional Investors
Journal of Banking and Finance, Vol. 29, No. 12, 2005
 Reena Aggarwal , Leora F. Klapper and Peter D. Wysocki
Georgetown University - Robert Emmett McDonough School of Business , World Bank and University of Miami - School of Business Administration
Date Posted: July 23, 2003
Last Revised: February 24, 2012
Accepted Paper Series
979 downloads

Incl. Electronic Paper Time-series Properties and Pricing of the Special Items Component of Earnings
 David Burgstahler , James J. Jiambalvo and Terry J. Shevlin
University of Washington - Department of Accounting , University of Washington - Michael G. Foster School of Business and University of California-Irvine
Date Posted: May 18, 1999
Working Paper Series
979 downloads

Incl. Electronic Paper Form vs. Substance: The Implications for Auditing Practice and Research of Alternative Perspectives on Corporate Governance
Auditing: A Journal of Practice & Theory, Vol. 27, No. 2, 2008
 Jeffrey R. Cohen , Ganesh Krishnamoorthy and Arnold Wright
Boston College - Department of Accounting , Northeastern University and Northeastern University - Accounting Group
Date Posted: September 04, 2007
Last Revised: December 05, 2012
Working Paper Series
978 downloads

Incl. Electronic Paper Measures of Accounting Conservatism: A Construct Validity Perspective
Journal of Accounting Literature, Forthcoming
 Richard Zhe Wang , Ciaran Ó Hogartaigh and Tony van Zijl
Eastern Illinois University , University College Dublin (UCD) - College of Business and Law and Victoria University of Wellington - Faculty of Commerce and Administration
Date Posted: September 29, 2008
Last Revised: May 20, 2011
Accepted Paper Series
978 downloads

Incl. Electronic Paper Who is Afraid of Reg FD? The Behavior and Performance of Sell-Side Analysts Following the SEC's Fair Disclosure Rules
AFA 2003 Washington, DC Meetings Paper, EFA 2002 Berlin Meetings Paper
 Anup Agrawal , Mark A. Chen and Sahiba Chadha
University of Alabama - Culverhouse College of Commerce & Business Administration , Georgia State University - Department of Finance and University of Alabama - Culverhouse College of Commerce & Business Administration
Date Posted: March 02, 2002
Last Revised: February 13, 2011
Working Paper Series
977 downloads

Incl. Electronic Paper Internal Controls and Conditional Conservatism
Accounting Review, Vol. 86, No. 3, 2011
 Beng Wee Goh and Dan Li
Singapore Management University - School of Accountancy and Tsinghua University - School of Economics and Management
Date Posted: February 10, 2009
Last Revised: April 09, 2013
Accepted Paper Series
976 downloads

Incl. Electronic Paper Market Effects of Recognition and Disclosure
Journal of Accounting Research, Vol. 41, 2003
 Mary E. Barth , Greg Clinch and Toshi Shibano
Stanford University - Graduate School of Business , University of Melbourne - Department of Accounting and Thunderbird, School of Global Management - Accounting
Date Posted: October 26, 2000
Last Revised: December 25, 2010
Accepted Paper Series
976 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
976 downloads

Incl. Electronic Paper Corporate Governance Quality and Internal Control Reporting Under SOX Section 302
 Nathaniel M. Stephens
Utah State University - Jon M. Huntsman School of Business
Date Posted: December 12, 2008
Last Revised: June 28, 2010
Working Paper Series
975 downloads

Incl. Electronic Paper Segmental Reporting: An Insight Into Malaysia's Companies
Financial Reporting and Business Communication Research Unit, Fifth International Annual Conference, Cardiff Business School, UK
 Kevin Lock Teng Low and Mazlina Mat Zain
Multimedia University - Faculty of Management and Multimedia University - Faculty of Management
Date Posted: December 13, 2001
Working Paper Series
975 downloads

Incl. Electronic Paper The Effect of Audit Market Deregulation on the Pricing of Brand Name Reputation
 Allen T. Craswell , Jere R. Francis and Stephen L. Taylor
University of Queensland - Business School , University of Missouri at Columbia and University of New South Wales (UNSW) - School of Accounting
Date Posted: February 14, 1997
Working Paper Series
974 downloads

Incl. Electronic Paper The Voluntary Choice of an Audit of Any Level of Quality
 David Hay and David Davis
University of Auckland - Department of Accounting and Finance and The Open Polytechnic of New Zealand
Date Posted: February 10, 2002
Working Paper Series
974 downloads

Incl. Electronic Paper Assessing the Construct Validity of Alternative Proxies for Expected Cost of Equity Capital
 Christine A. Botosan and Marlene Plumlee
University of Utah - School of Accounting and Information Systems and University of Utah - School of Accounting
Date Posted: May 21, 2002
Working Paper Series
973 downloads

Incl. Electronic Paper Budgets, Internal Reports and Manager Forecast Accuracy
 Gavin Cassar and Brian Gibson
INSEAD and University of New England (Australia) - New England Business School
Date Posted: October 25, 2006
Working Paper Series
973 downloads

Incl. Electronic Paper Why We Subtract the Change in Working Capital When Defining Free Cash Flows? A Pedagogical Note (in Spanish)
Interfase, Vol. 3, No. 5, pp. 75-78, 2009
 Ignacio Velez-Pareja
Master Consultores
Date Posted: May 20, 2005
Last Revised: March 28, 2011
Accepted Paper Series
973 downloads

Incl. Electronic Paper Assessing the Risk in E-Commerce
 Michael Ettredge and Vernon J. Richardson
University of Kansas - School of Business and University of Arkansas at Fayetteville
Date Posted: May 17, 2001
Working Paper Series
972 downloads

Incl. Electronic Paper Corporate Environmental Management and Credit Risk
 Rob Bauer and Daniel Hann
Maastricht University and Maastricht University
Date Posted: September 21, 2010
Last Revised: January 02, 2011
Working Paper Series
972 downloads

Incl. Electronic Paper Mandatory IFRS Adoption and Financial Statement Comparability
Contemporary Accounting Research, Forthcoming, Harvard Business School Accounting & Management Unit Working Paper No. 11-109
 Francois Brochet , Alan D. Jagolinzer and Edward J. Riedl
Harvard Business School , University of Colorado - Leeds School of Business and Boston University - School of Management
Date Posted: April 24, 2011
Last Revised: August 21, 2012
Working Paper Series
972 downloads

Incl. Electronic Paper The Relationship Between Profitsharing/Gainsharing Plans, Productivity and Economic Value Added
 Elizabeth Krauter , Leonardo Cruz Basso and Herbert Kimura
FEA-RP/USP , Mackenzie Presbiterian University - Business Administration and Mackenzie Presbiterian University
Date Posted: November 24, 2003
Working Paper Series
972 downloads

Incl. Electronic Paper Do Insider Trades Reflect Superior Knowledge about Future Cash Flow Realizations?
University of Chicago Graduate School of Business Working Paper
 Joseph D. Piotroski and Darren T. Roulstone
Stanford University - Graduate School of Business and Ohio State University (OSU) - Fisher College of Business
Date Posted: February 05, 2003
Working Paper Series
971 downloads

Incl. Electronic Paper Filling Gaps: Why Consistency of Accounting Standards Matters - Normative Evidence from the U.S. and Germany as Related to IFRS
 Jens Wüstemann and Sonja Kierzek
University of Mannheim - Business School and University of Mannheim
Date Posted: June 04, 2007
Working Paper Series
971 downloads

Incl. Electronic Paper Do Accruals Drive Stock Returns? A Variance Decomposition Analysis
 Jeffrey L. Callen and Dan Segal
University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Date Posted: April 03, 2003
Working Paper Series
970 downloads

Incl. Electronic Paper Corporate Financial and Investment Policies when Future Financing is Not Frictionless
Charles A. Dice Center Working Paper No. 2008-16 and Fisher College of Business Working Paper No. 2008-03-015
 Heitor Almeida , Murillo Campello and Michael S. Weisbach
University of Illinois at Urbana-Champaign , Cornell University and Ohio State University (OSU) - Department of Finance
Date Posted: November 15, 2006
Last Revised: September 27, 2010
Working Paper Series
969 downloads

Incl. Electronic Paper Implications of the 'IAS Regulation' for Research into the International Differences in Accounting Systems
Accounting in Europe, Vol. 3, pp. 187-217, 2006
 Thorsten Sellhorn and Sylwia Gornik-Tomaszewski
WHU - Otto Beisheim School of Management and St. John's University - Department of Accounting and Taxation
Date Posted: September 19, 2006
Accepted Paper Series
969 downloads

Incl. Electronic Paper Reporting on the Past: A New Approach to Improving Accounting Today
 Russell J. Lundholm
University of British Columbia - Sauder School of Business
Date Posted: November 07, 1999
Working Paper Series
969 downloads

Incl. Electronic Paper The Effects of Fraud and Going-Concern Risk on Auditors' Assessments of the Risk of Material Misstatement and Resulting Audit Procedures
 Allen D. Blay , Tim Kizirian and L. Dwight Sneathen Jr.
Florida State University , California State University, Chico - Department of Accounting and MIS and Georgia Southern University
Date Posted: August 30, 2007
Working Paper Series
969 downloads

Incl. Electronic Paper The Voluntary Adoption of Internationally Recognized Accounting Standards and Firm Internal Performance Evaluation
The Accounting Review, Forthcoming
 Joanna Shuang Wu and Ivy Zhang
Simon School of Business, University of Rochester and University of Minnesota - Twin Cities
Date Posted: January 23, 2008
Last Revised: February 26, 2009
Working Paper Series
969 downloads

Incl. Electronic Paper Audit Quality and Earnings Management by Seasoned Equity Offering Firms
Asia-Pacific Journal of Accounting and Economics, Vol. 11, No. 2, pp. 95-120, 2004
 Jian Zhou and Randal J. Elder
University of Hawaii at Manoa and Syracuse University
Date Posted: January 26, 2006
Accepted Paper Series
966 downloads

Incl. Electronic Paper Accounting Quality, Stock Price Delay and Future Stock Returns
 Jeffrey L. Callen , Mozaffar Khan and Hai Lu
University of Toronto - Rotman School of Management , University of Minnesota - Twin Cities - Carlson School of Management and University of Toronto - Rotman School of Management
Date Posted: June 11, 2009
Last Revised: May 24, 2011
Working Paper Series
964 downloads

Incl. Electronic Paper An Empirical Investigation of Trends in the Absolute and Relative Use of Earnings in Determining Cash Compensation of CEOs
 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: October 07, 1998
Working Paper Series
964 downloads

Incl. Electronic Paper An Analysis of Earnings Management by European Private Firms
 Laurent Coppens and Erik Peek
Netmanagement Réseaux Bruxelles - Controlling, Butgeting & Studies and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Date Posted: December 02, 2003
Working Paper Series
963 downloads

Incl. Electronic Paper Firm-level Disclosures and the Relative Roles of Culture and Legal Origin
 Ole-Kristian Hope
University of Toronto - Rotman School of Management
Date Posted: March 19, 2003
Working Paper Series
963 downloads

Incl. Electronic Paper Mandatory IFRS Reporting and Stock Price Informativeness
 Christof Beuselinck , Philip Joos , Inder K. Khurana and Sofie Van der Meulen
Catholic University of Lille - Institut d'Économie Scientifique et de Gestion (IESEG) , Tilburg University , University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Tilburg University - Department of Accounting & Accountancy
Date Posted: April 16, 2009
Working Paper Series
963 downloads

Incl. Electronic Paper Reclaiming the Public Sphere: Problems and Prospects for Corporate Social and Environmental Accounting
CoBAR Working Paper Series 2001-03
 Glen Lehman
University of South Australia - School of Accounting and Information Systems
Date Posted: May 19, 2001
Working Paper Series
963 downloads

Incl. Electronic Paper Asymmetry in Earnings-Returns Relations: The Case of China
Simon School of Business Working Paper No. FR 02-08
 Yan Cao and Chi-Wen Jevons Lee
Simon School, University of Rochester and Tulane University - A.B. Freeman School of Business
Date Posted: January 21, 2002
Working Paper Series
962 downloads

Incl. Electronic Paper Customer Profitability Analysis: Frustration Leads to Evolution
New Zealand Journal of Applied Business Research, Vol. 1, No. 1, pp. 125-135, September 2002
 Susan Jackman and Yvonne P. Shanahan
University of Canterbiru and University of Canterbury - Department of Accountancy Finance and Information Systems
Date Posted: August 18, 2003
Accepted Paper Series
962 downloads

Incl. Electronic Paper Extensive Income and Value of the Firm: Who Gets What?
Yale ICF Working Paper No. 02-15
 Shyam Sunder
Yale University - School of Management
Date Posted: May 13, 2002
Last Revised: June 23, 2009
Working Paper Series
961 downloads

Incl. Electronic Paper How Useful is the Return on Capital Employed (ROCE) as a Performance Indicator?
AJMS, Vol. 1, 4th Quarter, 2005
 Enyi Patrick Enyi
Babcock University
Date Posted: July 06, 2005
Accepted Paper Series
960 downloads

Incl. Electronic Paper Performance Pricing in Debt Contracts
 Anne Beatty and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: January 18, 2001
Working Paper Series
960 downloads

Incl. Electronic Paper Accounting Anomalies and Fundamental Analysis: A Review of Recent Research Advances
 Peter D. Wysocki and A. Irem Tuna
University of Miami - School of Business Administration and London Business School
Date Posted: February 16, 2011
Working Paper Series
959 downloads

Incl. Electronic Paper Does Forecast Accuracy Matter to Analysts?
 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: October 20, 1998
Working Paper Series
959 downloads

Incl. Electronic Paper Is Earnings Fraud Associated with High Deferred Tax and/or Book Minus Tax Levels?
Auditing: A Journal of Practice & Theory, Vol. 27, May 2008
 Michael Ettredge , Lili Sun , Picheng Lee and Asokan Anandarajan
University of Kansas - School of Business , University of North Texas - Accounting Department , Pace University - Department of Accounting and New Jersey Institute of Technology
Date Posted: October 31, 2005
Last Revised: April 22, 2008
Accepted Paper Series
959 downloads

Incl. Electronic Paper Limited Investor Attention and Stock Market Misreactions to Accounting Information
 David A. Hirshleifer , Sonya S. Lim and Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business , DePaul University - Department of Finance and University of California - Paul Merage School of Business
Date Posted: November 18, 2005
Last Revised: July 07, 2011
Working Paper Series
959 downloads

Incl. Electronic Paper Going Concern Decisions and Auditor Switches: An Economic Perspective
 Robert R. Tucker and Ella Mae Matsumura
Fordham University - Accounting Area and University of Wisconsin-Madison - Department of Accounting and Information Systems
Date Posted: May 28, 2002
Working Paper Series
958 downloads

Incl. Electronic Paper Have Pension Plans Changed after the Introduction of IFRS?
 Laurens A. P. Swinkels
Erasmus University Rotterdam (EUR)
Date Posted: July 20, 2006
Working Paper Series
958 downloads

Incl. Electronic Paper Fifty Two Tools of Management Accounting
 Asif Ahmed
KPMG Rahman Rahman Huq
Date Posted: August 07, 2010
Working Paper Series
957 downloads

Incl. Electronic Paper Management of the Loss Reserve Accrual and the Distribution of Earnings in the Property-Casualty Insurance Industry
 William H. Beaver , Maureen F. McNichols and Karen K. Nelson
Stanford University , Stanford University and Rice University - Jones Graduate School of Business
Date Posted: November 21, 2000
Working Paper Series
957 downloads

Incl. Electronic Paper The Fair Value of Cash Flow Hedges, Future Profitability, and Stock Returns
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
 John L. Campbell
University of Georgia - J.M. Tull School of Accounting
Date Posted: August 01, 2009
Last Revised: May 21, 2013
Working Paper Series
957 downloads


 

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