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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 489,519
Full Text Papers: 398,394
Authors: 228,766
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  Last 12 months: 		69,683

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To date: 66,757,919
Last 12 months: 11,228,952
Last 30 days: 844,040

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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
5,337,099 Total downloads
Showing Papers 1,441 - 1,490 of 13,135
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Incl. Electronic Paper The Reflection of the Adoption of IFRS in the Performance Analysis of Publicly Traded Companies in Brazil (Reflexo da Adoção das IFRS na Análise de Desempenho das Companhias de Capital Aberto no Brasil) (Portuguese)
Revista de Contabilidade e Organizações, Vol. 4, No. 9, p. 30, 2010,
Orleans Silva Martins and Edilson Paulo
Federal University of Paraiba (UFPB) and Federal University of Paraiba
Date Posted: December 07, 2010
Last Revised: April 17, 2012
Working Paper Series
142 downloads

Incl. Electronic Paper The Reduction of Firms' Ownership Induced Agency Costs Following Financial Reporting Reform in the European Union
CAAA 2006 Annual Conference Paper
 Jinhan Pae and Daniel B. Thornton
Korea University Business School (KUBS) and Queen's University
Date Posted: January 05, 2006
Working Paper Series
203 downloads

Incl. Fee Electronic Paper The Recognition and Timing of Deferred Tax Liabilities
Journal of Business Finance & Accounting, Vol. 31, No. 7-8, pp. 985-1014, September 2004
 Ann Gaeremynck and Linda M. Van De Gucht
KU Leuven and KU Leuven - Department of Applied Economics
Date Posted: September 25, 2004
Accepted Paper Series
16 downloads

Incl. Electronic Paper The Recognition and Measurement of Liabilities in IFRS
 Richard Barker and Anne McGeachin
University of Cambridge - Judge Business School and affiliation not provided to SSRN
Date Posted: November 01, 2011
Working Paper Series
256 downloads

Incl. Electronic Paper The Realism of Self-Interested Opportunism: An Experimental Investigation of Learning, Fairness, and Ethics
 Jeffrey W. Schatzberg and Douglas E. Stevens
University of Arizona - Department of Accounting and Florida State University
Date Posted: April 15, 2004
Working Paper Series
247 downloads

Incl. Electronic Paper The Real Effects of Opacity: Evidence from Tax Avoidance
Columbia Business School Research Paper No. 13-16
 Jon N. Kerr
Columbia University - Columbia Business School
Date Posted: March 16, 2013
Working Paper Series
116 downloads

The Real Effects of International Tax Avoidance Incentives: Evidence from Domestic Acquisitions
2013 American Taxation Association Midyear Meeting: Tax Avoidance in an International Setting
 Travis Chow and Kenneth J. Klassen
University of Waterloo and University of Waterloo - School of Accounting and Finance
Date Posted: February 13, 2013
Working Paper Series

Incl. Electronic Paper The Real Effects of Disclosure Tone: Evidence from Restatements
 Art Durnev and Claudine Mangen
University of Iowa - Henry B. Tippie College of Business and Concordia University, Montreal - John Molson School of Business
Date Posted: July 31, 2010
Last Revised: March 09, 2012
Working Paper Series
297 downloads

Incl. Electronic Paper The Real Coso, and Nothing but the Real Coso
Doctoral Colloquium at the 11th ƒma-congress, Rotterdam, 8 June 2000,
 Remko Renes
Nyenrode Business University
Date Posted: February 08, 2013
Working Paper Series
15 downloads

Incl. Electronic Paper The Readiness of Small and Medium Sized Enterprises in Turkey to Basel Regulations in Terms of Qualitative Factors
EBES 2012 Istanbul Conference, May 24-26, 2012, Istanbul, Turkey. (ISBN.978-605-61069-5-8)
 Hasmet Sarigul
Mevlana University - Faculty of Management
Date Posted: May 26, 2012
Accepted Paper Series
55 downloads

Incl. Electronic Paper The Reaction of Financial Analysts to Enterprise Resource Planning (ERP) Implementation Plans
Journal of Information Systems, Spring 2002
 James E. Hunton , Ruth Ann McEwen and Benson Wier
Bentley University - Department of Accountancy , Suffolk University and Virginia Commonwealth University
Date Posted: March 18, 2002
Accepted Paper Series
1353 downloads

Incl. Fee Electronic Paper The Race Towards Transparency: An Experimental Investigation
Economic Notes, Vol. 31, pp. 523-545, 2002
 Marco Rossi
Independent
Date Posted: February 24, 2003
Accepted Paper Series
23 downloads

Incl. Electronic Paper The Question of Disclosure: Providing a Tool for Evaluating Management's Discussion and Analysis
Advances in Accounting Behavioral Research, No. 10, pp. 183-223, 2007
 Lori Holder-Webb
Western New England University - Department of Accounting and Finance
Date Posted: October 26, 2007
Last Revised: March 14, 2008
Accepted Paper Series
231 downloads

Incl. Electronic Paper The Quantity Theory of Money and Financial Accounting Measurement: On the Influence and Impact of a Flawed Theory
Accounting Enquiries, Vol. 10, No. 2, pp. 275-313, Spring/Summer 2001
 Stanley C.W. Salvary
Canisius College - Department of Accounting
Date Posted: April 12, 2005
Accepted Paper Series
350 downloads

Incl. Electronic Paper The Quality of Street Cash Flow from Operations
Review of Accounting Studies, Forthcoming
 Nerissa C. Brown and Theodore E. Christensen
Georgia State University - J. Mack Robinson College of Business and Brigham Young University - Marriott School of Management
Date Posted: November 20, 2012
Last Revised: May 23, 2013
Accepted Paper Series
109 downloads

The Quality of Management Discussion and Analysis (MD&A): A Voluntary Disclosure Perspective
 Peter Clarkson , Jennifer L. Kao and Gordon D. Richardson
University of Queensland - Business School , University of Alberta - Department of Accounting, Operations & Information Systems and University of Toronto - Rotman School of Management
Date Posted: August 23, 1998
Working Paper Series

The Quality of Financial Statements: Perspectives from the Recent Stock Market Bubble
Accounting Horizons, Forthcoming
 Stephen H. Penman
Columbia University - Department of Accounting
Date Posted: October 02, 2002
Accepted Paper Series

Incl. Electronic Paper The Quality of Financial Statements: Perspectives from the Recent Stock Market Bubble
 Stephen H. Penman
Columbia University - Department of Accounting
Date Posted: August 17, 2002
Working Paper Series
3789 downloads

Incl. Electronic Paper The Quality of Fair Value Measures for Property, Plant, and Equipment
Accounting Forum, March 2006
 Don Herrmann , Wayne B. Thomas and Shahrokh M. Saudagaran
Oklahoma State University - Stillwater - School of Accounting , University of Oklahoma, Michael F. Price College of Business and University of Washington, Tacoma - Milgard School of Business
Date Posted: June 19, 2002
Last Revised: December 15, 2011
Accepted Paper Series
2978 downloads

Incl. Fee Electronic Paper The Quality of Analysts' Earnings Forecasts During the Asian Crisis: Evidence from Singapore
Journal of Business Finance & Accounting, Vol. 30, pp. 749-770, June 2003
 Roger Loh and G. Mujtaba Mian
Singapore Management University and Hong Kong Polytechnic University
Date Posted: October 19, 2003
Accepted Paper Series
22 downloads

Incl. Electronic Paper The Quality of Analysts' Cash Flow Forecasts
 Dan Givoly , Carla Hayn and Reuven Lehavy
Pennsylvania State University - Mary Jean and Frank P. Smeal College of Business Administration , University of California at Los Angeles and University of Michigan - Stephen M. Ross School of Business
Date Posted: May 12, 2008
Working Paper Series
608 downloads

Incl. Electronic Paper The Quality of Analysts' Cash Flow Forecasts
Accounting Review, Forthcoming
 Dan Givoly , Carla Hayn and Reuven Lehavy
Pennsylvania State University - Mary Jean and Frank P. Smeal College of Business Administration , University of California at Los Angeles and University of Michigan - Stephen M. Ross School of Business
Date Posted: June 21, 2009
Accepted Paper Series
372 downloads

Incl. Electronic Paper The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
 Ilia D. Dichev and Patricia M. Dechow
Emory University - Goizueta Business School and University of California, Berkeley - Haas School of Business
Date Posted: July 20, 2001
Working Paper Series
6183 downloads

Incl. Electronic Paper The Quality of Accounting Information in Politically Connected Firms
AFA 2010 Atlanta Meetings Paper
 Paul K. Chaney , Mara Faccio and David C. Parsley
Vanderbilt University - Accounting , Purdue University - Krannert School of Management and Vanderbilt University - Owen Graduate School of ManagementVanderbilt University
Date Posted: March 01, 2007
Last Revised: November 17, 2012
Working Paper Series
2076 downloads

Incl. Electronic Paper The Quality of Accounting Earnings, Fundamentals and Why Matching Matters: A Statistical Perspective
 Roger J. Willett
University of Tasmania
Date Posted: March 19, 2010
Working Paper Series
225 downloads

The Quality and Information Content of Segment Reporting
 Dan Givoly , Carla Hayn and Julia D'Souza
Pennsylvania State University - Mary Jean and Frank P. Smeal College of Business Administration , University of California at Los Angeles and Cornell University - Department of Accounting
Date Posted: February 27, 1998
Working Paper Series

The Quality and Conservatism of the Accounting Earnings of Local Governments
 Matt Pinnuck and Brad Potter
University of Melbourne - Department of Accounting and Business Information Systems and University of Melbourne - Faculty of Business and Economics
Date Posted: April 12, 2006
Working Paper Series

Incl. Electronic Paper The Q-Theory Approach to Understanding the Accrual Anomaly
Journal of Accounting Research, Forthcoming
 Jin (Ginger) Wu , Lu Zhang and Frank Zhang
University of Georgia - Department of Banking and Finance , Ohio State University - Fisher College of Business and Yale School of Management
Date Posted: August 31, 2009
Accepted Paper Series
310 downloads

Incl. Electronic Paper The Puzzling State of Low-Integrity Relations Between Managers and Capital Markets (PDF file of slides)
Harvard NOM Working Paper No. 06-04, Barbados Group Working Paper No. 05-05
 Michael C. Jensen
Harvard Business School
Date Posted: August 15, 2005
Working Paper Series
1211 downloads

Incl. Electronic Paper The Puzzle of Corporate Governance Definition(s): A Content Analysis
 Michail Nerantzidis , John Filos and Themistokles G. Lazarides
Panteion University of Athens - Department of Public Administration , affiliation not provided to SSRN and Technological Educational Institute (TEI) of West Macedonia - Applied Informatics in Business and Economy
Date Posted: May 20, 2012
Last Revised: May 22, 2012
Working Paper Series
182 downloads

Incl. Electronic Paper The Pure Rate Variance

 John H. Bradshaw , Stephen P. Keef and Melvin Roush
Victoria University of Wellington - School of Accounting and Commercial Law , Victoria University of Wellington - School of Accounting and Commercial Law and Pittsburg State University
Date Posted: October 12, 2004
Working Paper Series
142 downloads

The Pure Logic of Accounting: A Critique of the Fair Value Revolution
Accounting, Economics, and Law: A Convivium, Vol. 1, No. 1, 2011
 Yuri Biondi
French National Center for Scientific Research (CNRS)
Date Posted: February 14, 2011
Accepted Paper Series

Incl. Electronic Paper The Public Internal Audit Committee in the Social Health Insurance Sector - A Necessity in Romania
 Iulian Bogdan Dobra
University of Alba Iulia "1 Decembrie 1918", Department of Economics and Business Administration
Date Posted: July 05, 2011
Working Paper Series
40 downloads

Incl. Electronic Paper The Public Cost of Broken Confidence: Spillover Effects of Financial Reporting Irregularities
 J. Wielhouwer
VU University Amsterdam
Date Posted: October 22, 2010
Working Paper Series
86 downloads

The Public Accounting Industry Production Function
Journal of Accounting and Economics, Vol. 35, No. 2, April 2003
 Rajiv D. Banker , Hsihui Chang and Reba Cunningham
Temple University - Fox School of Business and Management , University of California, Riverside - A. Gary Anderson Graduate School of Management and affiliation not provided to SSRN
Date Posted: February 12, 2003
Accepted Paper Series

The Psychology of Risk: The Behavioral Finance Perspective
HANDBOOK OF FINANCE: VOLUME 2: INVESTMENT MANAGEMENT AND FINANCIAL MANAGEMENT, Frank J. Fabozzi, ed., John Wiley & Sons, pp. 85-111, 2008
 Victor Ricciardi
Goucher College - Department of Business Management
Date Posted: July 07, 2008
Last Revised: November 26, 2008
Accepted Paper Series

The Psychology of Risk
BEHAVIORAL FINANCE: INVESTORS, CORPORATIONS, AND MARKETS, pp. 131-149, H. Kent Baker and John R. Nofsinger, eds., John Wiley & Sons, 2010
 Victor Ricciardi
Goucher College - Department of Business Management
Date Posted: October 09, 2010
Accepted Paper Series

Incl. Electronic Paper The Psychological Attraction Approach to Accounting and Disclosure Policy
 David A. Hirshleifer and Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business and University of California - Paul Merage School of Business
Date Posted: March 18, 2009
Working Paper Series
386 downloads

Incl. Fee Electronic Paper The Provision of Tax Services by Incumbent Auditors and Earnings Management: Evidence from Korea
Journal of International Financial Management & Accounting, Vol. 20, No. 1, pp. 79-103, Spring 2009
 Won-Wook Choi , Ho-Young Lee and Byung Wook Jun
Yonsei University , Yonsei University and Yonsei University
Date Posted: December 18, 2008
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Provision of Non-Audit Services by Auditors: Let the Market Evolve and Decide
International Review of Law and Economics, Vol. 19, No. 4, pp. 513-531, 1999, UPF Economics and Business Working Paper No. 423
 Benito Arruñada
Universitat Pompeu Fabra
Date Posted: June 19, 2000
Last Revised: June 25, 2008
Accepted Paper Series
1594 downloads

The Provision of Non-Audit Services by Accounting Firms to Their Audit Clients
CONTEMPORARY ACCOUNTING RESEARCH, Vol 14, No 2, Summer 1997
 Michael Firth
Lingnan University - Department of Accounting and Finance
Date Posted: December 04, 1996
Accepted Paper Series

Incl. Electronic Paper The Pros and Cons of Regulating Corporate Reporting: A Critical Review of the Arguments
 Robert M. Bushman and Wayne R. Landsman
University of North Carolina at Chapel Hill - Kenan-Flagler Business School and University of North Carolina (UNC) at Chapel Hill - Accounting Area
Date Posted: March 25, 2010
Working Paper Series
718 downloads

Incl. Electronic Paper The Properties of Bank’s Accounting Numbers in an International Context Before and After the Introduction of IFRS: A Value Relevance Perspective
 Edmondo Tudini
SDA Bocconi
Date Posted: December 04, 2009
Working Paper Series
150 downloads

Incl. Fee Electronic Paper The Profits of the Dutch East India Company's Japan Trade
Abacus, Vol. 40, No. 1, pp. 49-75, February 2004
 Kees Camfferman and T. E. Cooke
Free University of Amsterdam and University of Exeter Business School
Date Posted: March 15, 2004
Accepted Paper Series
14 downloads

The Profitability of Insider Trades in the Dutch Stock Market
VBA Journaal, Vol. 19, No. 4, pp. 15-23, Winter 2003
 Mathijs A. Biesta , Ronald Q. Doeswijk and Han A. Donker
Erasmus University Rotterdam , Robeco and University of Northern British Columbia - School of Business
Date Posted: February 09, 2004
Accepted Paper Series

Incl. Electronic Paper The Profitability of Analysts’ Stock Recommendations: What Role Does Investor Sentiment Play?*
 Mark Bagnoli , Michael B. Clement , Michael J. Crawley and Susan G. Watts
Purdue University , University of Texas at Austin - Department of Accounting , Indiana University and Purdue University
Date Posted: July 09, 2009
Last Revised: November 24, 2009
Working Paper Series
404 downloads

The Profitability and Returns-to-Scale of Expenditures on Intangibles Made by Publicly Traded U.S. Firms, 1980-2000
INTANGIBLE ASSETS, J.R.M. Hand and B. Lev, eds., Oxford University Press, 2002
 John R. M. Hand
University of North Carolina (UNC) at Chapel Hill - Accounting Area
Date Posted: June 21, 2003
Accepted Paper Series

The Profitability and Pricing of Major Customers
Review of Accounting Studies, Forthcoming
 Marty Gosman , Patricia (Trish) M. Kelly , Per Olsson and Terry Warfield
Quinnipiac University , Vanderbilt University , Duke University and University of Wisconsin - Wisconsin School of Business
Date Posted: September 07, 2003
Accepted Paper Series

Incl. Electronic Paper The Profit Formula® - Test and Proof
 Jan F. Jacobs
JBA-Databank
Date Posted: December 11, 2002
Accepted Paper Series
383 downloads

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


 

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