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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,422
Full Text Papers: 393,787
Authors: 226,737
Papers Received in
  Last 12 months:
68,988

Paper Downloads:
To date: 65,953,402
Last 12 months: 11,186,475
Last 30 days: 1,057,634

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  References:
238,981
Total References: 8,480,523
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Total Citation
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5,722,240
Papers with
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  Footnotes:
77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M4
5,292,672 Total downloads
Showing Papers 1,481 - 1,530 of 13,021
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Incl. Electronic Paper The Problem of Implementing International Accounting Standards: A Case Study of Armenia
As published in Journal of Accounting, Ethics & Public Policy, Vol. 2, No. 1 (Winter 1999) 38-41
Robert W. McGee
Fayetteville State University
Date Posted: January 27, 2001
Accepted Paper Series
1347 downloads

Incl. Electronic Paper The Problem of Financial Accounting Measurements in Italian Accounting Thought Between the 19th and the 20th Century: From 'Exchange Value' to 'Historical Cost'
Enrico Gonnella
University of Pisa
Date Posted: April 10, 2010
Working Paper Series
227 downloads

Incl. Electronic Paper The Private Securities Litigation Reform Act (PSLRA), Sarbanes Oxley & Large Firm Risk
Nicholas V. Vakkur
Trident University
Date Posted: April 05, 2012
Working Paper Series
66 downloads

Incl. Electronic Paper The Pricing of International Oil and Gas Companies 1990-2003 - A Structural Shift in the Equity Valuation Process
Bard Misund , Petter Osmundsen and Frank Asche
University of Stavanger , CESifo (Center for Economic Studies and Ifo Institute for Economic Research) and Stavanger University College
Date Posted: January 15, 2006
Working Paper Series
1171 downloads

Incl. Electronic Paper The Pricing of Intellectual Capital in the IT Industry
Hung-Chao Yu , Wen-Yin Wang and Chingfu Chang
National Chengchi University , National Chengchi University and National Chengchi University
Date Posted: January 14, 2009
Working Paper Series
379 downloads

Incl. Electronic Paper The Pricing of Initial Audit Engagements by Big 4 and Leading Mid-Tier Auditors
Michael J. Peel
Cardiff University - Cardiff Business School
Date Posted: December 21, 2009
Last Revised: March 17, 2010
Working Paper Series
161 downloads

The Pricing of Industry Specialisation by Auditors in New Zealand
Accounting and Business Research, Forthcoming
David Hay and Debra C. Jeter
University of Auckland - Department of Accounting and Finance and Vanderbilt University - Accounting
Date Posted: March 30, 2012
Accepted Paper Series

Incl. Electronic Paper The Pricing of Earnings and Cash Flows and an Affirmation of Accrual Accounting
Stephen H. Penman and Nir Yehuda
Columbia University - Department of Accounting and Northwestern University - Department of Accounting Information & Management
Date Posted: October 14, 2004
Working Paper Series
2921 downloads

Incl. Electronic Paper The Pricing of Earnings and Cash Flows and an Affirmation of Accrual Accounting
Review of Accounting Studies, Vol. 14, No. 4, pp. 453-479
Stephen H. Penman and Nir Yehuda
Columbia University - Department of Accounting and Northwestern University - Department of Accounting Information & Management
Date Posted: August 25, 2011
Last Revised: October 19, 2011
Accepted Paper Series
675 downloads

Incl. Electronic Paper The Pricing of Dividends in Equity Valuation

John R. M. Hand and Wayne R. Landsman
University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina (UNC) at Chapel Hill - Accounting Area
Date Posted: August 13, 1999
Working Paper Series
3021 downloads

Incl. Electronic Paper The Pricing of Discretionary Accruals: Evidence from the Canadian Stock Market
Mohamed Chakib Kolsi and Hamadi Matoussi
University of Sfax - High Institute of Business Studies Sfax Tunisia and Institut Supérieur de Comptabilité et d'Administration des Entreprises (ISCAE) - Gestion
Date Posted: August 26, 2004
Working Paper Series
333 downloads

The Pricing of Discretionary Accruals
K.R. Subramanyam
University of Southern California - Leventhal School of Accounting
Date Posted: July 31, 1995
Working Paper Series

The Pricing of Conservative Accounting and the Measurement of Conservatism at the Firm-Year Level
Review of Accounting Studies, Forthcoming
Jeffrey L. Callen , Dan Segal and Ole-Kristian Hope
University of Toronto - Rotman School of Management , Interdisciplinary Center (IDC) Herzliyah and University of Toronto - Rotman School of Management
Date Posted: October 22, 2008
Accepted Paper Series

Incl. Electronic Paper The Pricing of Climate Risk
Journal of Financial and Economic Practice, Vol12(2), Spring 2012, 115-131.
Linda H. Chen and Lucia Silva Gao
Washington State University and University of Massachusetts at Boston
Date Posted: March 16, 2012
Last Revised: September 07, 2012
Accepted Paper Series
96 downloads

Incl. Electronic Paper The Pricing of Bank Stocks in Europe
Dimosthenis L. Hevas , Georgia Siougle and Christos Staikouras
Athens University of Economics and Business - Department of Accounting and Finance , Athens University of Economics and Business - Department of Accounting and Finance and Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: April 29, 2005
Working Paper Series
163 downloads

The Pricing of Accruals Quality: January vs. the Rest of the Year
The Accounting Review, Forthcoming
Christina A. Mashruwala and Shamin D. Mashruwala
Baruch College - City University of New York and Baruch College-CUNY
Date Posted: June 19, 2009
Last Revised: June 30, 2011
Accepted Paper Series

Incl. Electronic Paper The Pricing of Accruals for Profit and Loss Firms
Nicholas Dopuch , Chandra Seethamraju and Weihong Xu
Washington University in Saint Louis - John M. Olin Business School , Mellon Capital Management and State University of New York (SUNY) - Accounting & Law
Date Posted: February 07, 2005
Working Paper Series
577 downloads

The Pricing Effects of Securities Class Action Lawsuits and Litigation Insurance
Journal of Law, Economics, and Organization, Forthcoming
Judson Caskey
University of Texas at Austin - Red McCombs School of Business
Date Posted: August 18, 2010
Last Revised: January 24, 2013
Accepted Paper Series

Incl. Electronic Paper The Press as a Watchdog for Accounting Fraud
Gregory S. Miller
University of Michigan - Ross School of Business
Date Posted: January 08, 2004
Working Paper Series
1512 downloads

Incl. Electronic Paper The Presence of Earnings Manipulation Incentive as a Prerequisite for the Benefits of Higher-Quality Audit to be Realized: The Case of Indonesia
Zaki Baridwan and Arie Rahayu Hariani
Universitas Gadjah Mada (UGM) and affiliation not provided to SSRN
Date Posted: March 25, 2010
Working Paper Series
172 downloads

Incl. Electronic Paper The Predictive Value of Interim Reports for Improving Forecasts of Future Quarterly Earnings
The Accounting Review, Vol. 54, No. 3, July 1979
Lawrence D. Brown and Michael S. Rozeff
Temple University and SUNY at Buffalo - Department of Financial & Managerial Economics
Date Posted: May 23, 2006
Accepted Paper Series
159 downloads

The Predictive Value of Expenses Excluded from 'Pro Forma' Earnings
Review of Accounting Studies, Vol. 8, No. 2-3, pp. 145-174, June-September 2003
Jeffrey T. Doyle and Russell J. Lundholm
Utah State University and University of British Columbia - Sauder School of Business
Date Posted: January 08, 2004
Accepted Paper Series

Incl. Electronic Paper The Predictive Value of Expenses Excluded from 'Pro Forma' Earnings
Jeffrey T. Doyle and Russell J. Lundholm
Utah State University and University of British Columbia - Sauder School of Business
Date Posted: March 22, 2002
Working Paper Series
1592 downloads

Incl. Electronic Paper The Predictive Value of Analyst Characteristics
Journal of Accounting, Auditing and Finance, Vol. 18, No. 4, 2003
Lawrence D. Brown and Emad Mohammad
Temple University and McMaster University - Accounting & Financial Management Services
Date Posted: July 11, 2001
Last Revised: March 09, 2008
Working Paper Series
1055 downloads

The Predictive Role of Analyst Coverage Intensity: Evidence from Cross-Listing in the U.S.
Journal of Contemporary Accounting and Economics, Vol. 3, No. 1, pp. 34-57, June 2007
Feng Chen , Ira S. Weiss and Lin Zheng
University of Toronto - Rotman School of Management , University of Chicago - Graduate School of Business and Georgia College & State University
Date Posted: October 08, 2006
Last Revised: September 07, 2008
Accepted Paper Series

Incl. Electronic Paper The Predictive Role of Analyst Coverage Intensity: Evidence from Cross-Listing in the U.S.
Feng Chen , Ira S. Weiss and Lin Zheng
University of Toronto - Rotman School of Management , University of Chicago - Graduate School of Business and Mercer University-Atlanta
Date Posted: September 11, 2008
Working Paper Series
141 downloads

Incl. Electronic Paper The Predictive Power of Investment and Accruals
Tuck School of Business Working Paper No. 2012-99
Jonathan Lewellen and Robert Resutek
Dartmouth College - Tuck School of Business and Dartmouth College - Tuck School of Business
Date Posted: April 09, 2012
Last Revised: March 03, 2013
Working Paper Series
181 downloads

Incl. Electronic Paper The Predictive Power of Comprehensive Income and its Individual Components Under IFRS
Problems and Perspectives in Management (PPM), Forthcoming 2011

Date Posted: March 27, 2010
Last Revised: November 16, 2012
Working Paper Series
354 downloads

Incl. Electronic Paper The Predictive Power of Abnormal Inventory Growth: Application to Earnings Forecasting for Retailers
Saravanan Kesavan and Vidya Mani
University of North Carolina Kenan-Flagler Business School and University of North Carolina (UNC) at Chapel Hill - Operations Area
Date Posted: January 25, 2010
Last Revised: September 19, 2012
Working Paper Series
139 downloads

Incl. Electronic Paper The Predictive Ability of Fair Values for Future Financial Performance of Commercial Banks and the Relation of Predictive Ability to Banks' Share Prices
Contemporary Accounting Research, forthcoming
Mark E. Evans , Leslie D. Hodder and Patrick E. Hopkins
Indiana University Bloomington - Kelley School of Business , Indiana University Bloomington - Department of Accounting and Indiana University
Date Posted: February 09, 2010
Last Revised: January 14, 2013
Accepted Paper Series
639 downloads

The Predictive Ability and Usefulness of Accounting Operating Cash Flows
Dennis Ridley , Dennis Duke and James C. Flagg
Florida State University , Florida State University and Texas A&M University (TAMU) - Department of Accounting
Date Posted: May 12, 1999
Working Paper Series

Incl. Electronic Paper The Predictable Cost of Earnings Manipulation
Messod Daniel Beneish and D. Craig Nichols
Indiana University Bloomington - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: August 17, 2007
Working Paper Series
1335 downloads

Incl. Electronic Paper The Precision of Decision-Making Against the Background of Event Evolution
Ionel Bostan
affiliation not provided to SSRN
Date Posted: January 09, 2009
Working Paper Series
15 downloads

The Precision Effect and Information Content of SFAS No. 95 Disclosures
Scott Whisenant and G. Lee Willinger
University of Kansas and University of Oklahoma
Date Posted: June 30, 1998
Working Paper Series

Incl. Electronic Paper The Practice of Director and Executive Remuneration Disclosure By Australian Firms
MGSM Working Paper No. 2006-10
Nigel Finch
The University of Sydney Business School
Date Posted: October 14, 2006
Working Paper Series
573 downloads

The Practical Use of Conceptual Frameworks for Financial Reporting
Lancaster University Working Paper WP 94/012
Pelham Gore
Lancaster University
Date Posted: May 22, 1995
Working Paper Series

Incl. Electronic Paper The Practicability of Activity – Based Costing System in Hospitality Industry
Ismaila Abdullahi Olotu and Abdul Adamu
Nasarawa State University and Nasarawa State University
Date Posted: May 01, 2009
Working Paper Series
987 downloads

The Power of Voice: Managerial Affective States and Future Firm Performance
Journal of Finance, Forthcoming
William J. Mayew and Mohan Venkatachalam
Duke University - Fuqua School of Business and Duke University - Fuqua School of Business
Date Posted: July 23, 2008
Last Revised: January 24, 2011
Accepted Paper Series
621 downloads

The Power of the Pen and Executive Compensation
Journal of Financial Economics Vol. 88, No. 1 (April, 2008), pp. 1-25
John E. Core , Wayne R. Guay and David F. Larcker
Massachusetts Institute of Technology (MIT) - Sloan School of Management , University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business
Date Posted: September 17, 2007
Accepted Paper Series

Incl. Electronic Paper The Power of the Pen and Executive Compensation
John E. Core , Wayne R. Guay and David F. Larcker
Massachusetts Institute of Technology (MIT) - Sloan School of Management , University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business
Date Posted: November 07, 2005
Working Paper Series
1527 downloads

Incl. Electronic Paper The Power of an Indictment and the Demise of Arthur Andersen
James Kelly
University of Illinois College of Law
Date Posted: July 20, 2006
Working Paper Series
352 downloads

The Power of Accounting: A Field Study of Local Financial Management in a Police Force
Management Accounting Research, Vol. 12, No. 4, December 2001
Paul M. Collier
Monash University - Department of Accounting and Finance
Date Posted: November 08, 2001
Accepted Paper Series

Incl. Electronic Paper The Potential Impact of Enforced Lease Capitalisation in the UK Retail Sector
University of Stirling, Department of Accounting, Finance & Law, Discussion Paper No. 01/01
Alan Goodacre
University of Stirling - Department of Accounting and Finance
Date Posted: August 17, 2001
Working Paper Series
710 downloads

Incl. Electronic Paper The Post-Earnings-Announcement Drift and Liquidity Risk
Gil Sadka and Ronnie Sadka
Columbia Business School - Accounting, Business Law & Taxation and Boston College - Carroll School of Management
Date Posted: January 19, 2004
Working Paper Series
730 downloads

Incl. Fee Electronic Paper The Post-announcement Performance of Dividend-changing Companies: The Dividend-signalling Hypothesis Revisited
Accounting and Finance, Vol. 42, pp. 131-151, 2002
Abeyratna Gunasekarage and D.M. Power
Monash University and University of Dundee
Date Posted: December 23, 2002
Accepted Paper Series
26 downloads

Incl. Electronic Paper The Post Earnings Announcement Drift and Option Traders
Suresh Govindaraj , Sangsang Liu and Joshua Livnat
Rutgers University - Rutgers Business School - Newark and New Brunswick , Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick and New York University
Date Posted: September 14, 2012
Last Revised: January 16, 2013
Working Paper Series
110 downloads

Incl. Electronic Paper The Possibility of and Potential for the Misclassification of Professional Accountants in Antiquity
The Accounting Historians Notebook, Vol. 19, No. 2, pp. 13-14,21, 1996
Stanley C.W. Salvary
Canisius College - Department of Accounting
Date Posted: December 12, 2005
Accepted Paper Series
36 downloads

Incl. Fee Electronic Paper The Politics of Restructuring the Standard Setting Bodies: The Case of the UK's Auditing Practices Board
Accounting Forum, Vol. 26, No. 2, pp. 97-125, 2002
Prem Sikka
Essex Business School
Date Posted: November 13, 2002
Accepted Paper Series
29 downloads

Incl. Electronic Paper The Politics of Pay: A Legislative History of Executive Compensation
Marshall School of Business Working Paper No. FBE 01.11
Kevin J. Murphy
University of Southern California - Marshall School of Business
Date Posted: August 26, 2011
Working Paper Series
692 downloads

The Political Lobbying of MNCs and Mandated Accounting Changes: The Case of Foreign Currency Accounting
Sameh Elsayed-Ahmed
University of Maryland Eastern Shore
Date Posted: December 06, 1999
Working Paper Series


 

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