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SSRN eLibrary Statistics:

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Abstracts: 489,423
Full Text Papers: 398,298
Authors: 228,729
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Last 12 months: 11,229,174
Last 30 days: 844,246

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SSRN eLibrary Search Results
JEL Code: M4
5,336,582 Total downloads
Showing Papers 151 - 200 of 13,133
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Incl. Electronic Paper High-Frequency Trading, Stock Volatility, and Price Discovery
Frank Zhang
Yale School of Management
Date Posted: October 14, 2010
Last Revised: December 27, 2010
Working Paper Series
3625 downloads

Incl. Electronic Paper Profits, Losses and the Non-Linear Pricing of Internet Stocks
 John R. M. Hand
University of North Carolina (UNC) at Chapel Hill - Accounting Area
Date Posted: February 15, 2000
Working Paper Series
3618 downloads

Incl. Electronic Paper Audit Risk, Complex Technology, & Auditing Processes
 Jagdish Pathak and Mary R. Lind
University of Windsor - Odette School of Business and North Carolina Agricultural & Technical State University - School of Business & Economics
Date Posted: May 01, 2003
Working Paper Series
3616 downloads

Incl. Electronic Paper The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms
 David Burgstahler , Luzi Hail and Christian Leuz
University of Washington - Department of Accounting , University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Date Posted: January 08, 2004
Working Paper Series
3591 downloads

Incl. Electronic Paper Performance Matched Discretionary Accrual Measures
Simon School of Business Working Paper No. FR 01-04; MIT Sloan Working Paper No. 4335-01
 S.P. Kothari , Andrew J. Leone and Charles E. Wasley
Massachusetts Institute of Technology (MIT) - Sloan School of Management , University of Miami and University of Rochester - Simon School of Business
Date Posted: March 29, 2001
Working Paper Series
3573 downloads

Incl. Electronic Paper Investor Protection Laws, Accounting and Auditing Around the World
 Jere R. Francis , Inder K. Khurana and Raynolde Pereira
University of Missouri at Columbia , University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Date Posted: October 21, 2001
Working Paper Series
3547 downloads

Incl. Electronic Paper Balanced Scorecard in Indian Companies
Vikalpa, Vol. 30, No. 2, pp. 11-25, April-June 2005
 Manoj Anand , B. S. Sahay and Subhashish Saha
Indian Institute of Management Lucknow - Noida Campus , Management Development Institute - Supply Chain Management Area and Securities Exchange Board of India
Date Posted: July 13, 2005
Accepted Paper Series
3544 downloads

Incl. Electronic Paper The Occurrence and Timing of Events: The Application of Event History Models in Accounting and Finance Research
 Marc J. LeClere
Valparaiso University
Date Posted: November 01, 1999
Working Paper Series
3541 downloads

Incl. Electronic Paper The Sarbanes-Oxley Yawn: Heavy Rhetoric, Light Reform (And it Might Just Work)
University of Connecticut Law Review, Vol. 36, 2003
 Lawrence A. Cunningham
George Washington University Law School
Date Posted: October 15, 2002
Accepted Paper Series
3518 downloads

Incl. Electronic Paper Why Do Corporate Managers Misstate Financial Statements? the Role of Option Compensation and Other Factors
 Jap Efendi , Anup Srivastava and Edward P. Swanson
University of Texas at Arlington , Northwestern University - Kellogg School of Management and Texas A&M University - Mays Business School
Date Posted: May 06, 2005
Working Paper Series
3517 downloads

Incl. Electronic Paper The Enron Scandal (Slides)
 Marc Hodak
Hodak Value Advisors
Date Posted: June 04, 2007
Last Revised: May 14, 2009
Working Paper Series
3507 downloads

Incl. Electronic Paper Why We Subtract the Change in Working Capital When Defining Cash Flows? A Pedagogical Note
 Ignacio Velez-Pareja
Master Consultores
Date Posted: May 12, 2005
Last Revised: September 20, 2010
Working Paper Series
3504 downloads

Incl. Electronic Paper Essays on Disclosure
JAE Rochester Conference April 2000
 Robert E. Verrecchia
University of Pennsylvania - Accounting Department
Date Posted: July 14, 2001
Working Paper Series
3491 downloads

Incl. Electronic Paper Applying IFRS in Germany: Determinants and Consequences
 Joachim Gassen and Thorsten Sellhorn
Humboldt University of Berlin - School of Business and Economics and WHU - Otto Beisheim School of Management
Date Posted: June 07, 2006
Working Paper Series
3454 downloads

Incl. Electronic Paper Market Efficiency and Accounting Research: A Discussion of 'Capital Market Research in Accounting' by S.P. Kothari
JAE Rochester Conference April 2000
 Charles M.C. Lee
Stanford University - Graduate School of Business
Date Posted: February 02, 2001
Working Paper Series
3450 downloads

Incl. Electronic Paper Regulation and Bonding: The Sarbanes-Oxley Act and the Flow of International Listings
Rock Center for Corporate Governance at Stanford University Working Paper No. 11
 Joseph D. Piotroski and Suraj Srinivasan
Stanford University - Graduate School of Business and Harvard Business School
Date Posted: January 15, 2007
Last Revised: September 29, 2009
Accepted Paper Series
3447 downloads

Incl. Electronic Paper The Information Role of Conservatism
 Ryan LaFond and Ross L. Watts
BlackRock and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: August 02, 2006
Working Paper Series
3429 downloads

Incl. Electronic Paper Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences
 Patricia M. Dechow , Weili Ge and Catherine M. Schrand
University of California, Berkeley - Haas School of Business , University of Washington - Michael G. Foster School of Business and University of Pennsylvania - Accounting Department
Date Posted: October 10, 2009
Last Revised: November 25, 2011
Working Paper Series
3413 downloads

Incl. Electronic Paper Transparency, Financial Accounting Information, and Corporate Governance
Economic Policy Review, Vol. 9, No. 1, April 2003
 Robert M. Bushman and Abbie J. Smith
University of North Carolina at Chapel Hill - Kenan-Flagler Business School and University of Chicago - Booth School of Business
Date Posted: September 07, 2005
Accepted Paper Series
3411 downloads

Incl. Electronic Paper Does EVA Beat Earnings? Evidence on Associations with Stock Returns and Firm Values
Journal of Accounting & Economics (JAE), 1997
 Gary C. Biddle , Robert M. Bowen and James S. Wallace
The University of Hong Kong , University of San Diego - School of Business and Claremont Colleges - Peter F. Drucker Graduate School of Management
Date Posted: June 12, 2002
Accepted Paper Series
3407 downloads

Incl. Electronic Paper Earnings Quality: Evidence from the Field
 Ilia D. Dichev , John R. Graham , Campbell R. Harvey and Shivaram Rajgopal
Emory University - Goizueta Business School , Duke University - Fuqua School of Business , Duke University - Fuqua School of Business and Emory University - Goizueta Business School
Date Posted: July 10, 2012
Last Revised: June 05, 2013
Working Paper Series
3383 downloads

Incl. Electronic Paper Market Reaction to Events Surrounding the Sarbanes-Oxley Act of 2002 and Earnings Management
 Haidan Li , Morton Pincus and Sonja O. Rego
Santa Clara University - Leavey School of Business , University of California, Irvine and Indiana University - Kelley School of Business
Date Posted: December 05, 2003
Working Paper Series
3369 downloads

Incl. Electronic Paper Executive Equity Compensation and Incentives: A Survey
Economic Policy Review, Vol. 9, No. 1, April 2003
 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 06, 2005
Accepted Paper Series
3361 downloads

Incl. Electronic Paper The Market Pricing of Earnings Quality
 Jennifer Francis , Ryan LaFond , Per Olsson and Katherine Schipper
Duke University , BlackRock , Duke University and Duke University
Date Posted: June 26, 2003
Working Paper Series
3356 downloads

Incl. Electronic Paper Continuous Auditing: An Effective Tool for Internal Auditors
Internal Auditing, Vol. 21, No. 2, pp. 27-35, March-April 2006
 Donald Warren and Murphy Smith
Rutgers University and Murray State University - College of Business
Date Posted: May 31, 2006
Accepted Paper Series
3336 downloads

Incl. Electronic Paper Managing Costs and Cost Structure throughout the Value Chain: Research on Strategic Cost Management
 Shannon W. Anderson
University of California, Davis
Date Posted: December 12, 2005
Working Paper Series
3332 downloads

Incl. Electronic Paper What Determines Corporate Transparency?
 Robert M. Bushman , Joseph D. Piotroski and Abbie J. Smith
University of North Carolina at Chapel Hill - Kenan-Flagler Business School , Stanford University - Graduate School of Business and University of Chicago - Booth School of Business
Date Posted: August 30, 2003
Working Paper Series
3324 downloads

Incl. Electronic Paper The Impact of International Accounting Standards on Firms
AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
 Marjan Petreski
School of Business Economics and Management, University of American college - Skopje
Date Posted: May 16, 2006
Working Paper Series
3305 downloads

Incl. Electronic Paper Bridging the Gap Between Value Relevance and Information Content
Sauder School of Business Working Paper
 Kin Lo and Thomas Z. Lys
University of British Columbia (UBC) - Sauder School of Business and Northwestern University - Kellogg School of Management
Date Posted: January 10, 2001
Working Paper Series
3301 downloads

Incl. Electronic Paper Risk Management and Corporate Governance
HEC Montreal Risk Management Chair Working Paper No. 03-04
 Danielle Blanchard and Georges Dionne
Venture Capital Consultant and HEC Montreal - Department of Finance
Date Posted: October 20, 2003
Working Paper Series
3274 downloads

Incl. Electronic Paper Budgeting and Budgetary Control
 Jan F. Jacobs
JBA-Databank
Date Posted: June 02, 2003
Working Paper Series
3267 downloads

Incl. Electronic Paper The Role of International Accounting Standards in Transitional Economies: A Study of the People's Republic of China
 Elizabeth A. Eccher and Paul M. Healy
Massachusetts Institute of Technology and Harvard Business School
Date Posted: August 28, 2000
Working Paper Series
3263 downloads

Incl. Electronic Paper Beaver (1968) Revisited: Has the Information Content of Annual Earnings Announcements Declined in the Past Three Decades?
 Wayne R. Landsman and Edward L. Maydew
University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina at Chapel Hill - Accounting Area
Date Posted: February 11, 2000
Working Paper Series
3258 downloads

Incl. Electronic Paper 100 Questions (and Answers) About IFRS
 Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: January 25, 2010
Last Revised: March 05, 2012
Working Paper Series
3249 downloads

Incl. Electronic Paper Characteristics of Firms with Material Weaknesses in Internal Control: An Assessment of Section 404 of Sarbanes Oxley
 Stephen H. Bryan and Steven B. Lilien
Wake Forest University and City University of New York (CUNY) - Stan Ross Department of Accountancy
Date Posted: April 04, 2005
Working Paper Series
3249 downloads

Incl. Electronic Paper The Design and Use of Management Control Systems: An Extended Framework for Analysis
AAA 2006 Management Accounting Section (MAS) Meeting
 Aldonio Ferreira and David Otley
Monash University - Department of Accounting and Finance and Lancaster University
Date Posted: August 04, 2005
Working Paper Series
3239 downloads

Incl. Electronic Paper Audit Committee Financial Expertise, Competing Corporate Governance Mechanisms, and Earnings Management
 Joseph V. Carcello , Carl W. Hollingsworth , April Klein and Terry L. Neal
University of Tennessee, Knoxville - College of Business Administration , Clemson University , New York University (NYU) - Department of Accounting, Taxation & Business Law and University of Tennessee
Date Posted: March 05, 2006
Working Paper Series
3235 downloads

Incl. Electronic Paper Inside the 'Black Box' of Sell-Side Financial Analysts
 Lawrence D. Brown , Andrew C. Call , Michael B. Clement and Nathan Y. Sharp
Temple University , Arizona State University (ASU) - School of Accountancy , University of Texas at Austin - Department of Accounting and Texas A&M University (TAMU) - Department of Accounting
Date Posted: March 04, 2013
Last Revised: March 21, 2013
Working Paper Series
3217 downloads

Incl. Electronic Paper Cash Versus Accrual Accounting in Public Sector
Studia Universitatis Babes Bolyai Oeconomica, 1990
 Adriana Tiron Tudor and Alexandra Mutiu
Babes-Bolyai University - Faculty of Economics and Business Administration and Babes-Bolyai University
Date Posted: November 10, 2006
Accepted Paper Series
3214 downloads

Incl. Electronic Paper Where Do Companies Attempt Earnings Management, and When Do Auditors Prevent It?
AFA 2001 New Orleans Meetings
 Mark W. Nelson , John A. Elliott and Robin L. Tarpley
Cornell University - Samuel Curtis Johnson Graduate School of Management , School of Busineess and George Washington University - Department of Accountancy
Date Posted: November 24, 2000
Working Paper Series
3206 downloads

Incl. Electronic Paper Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China
Contemporary Accounting Research, Vol. 28, No.3, pp. 892-925, September 2011
Hanwen Chen , Jeff Zeyun Chen , Gerald J. Lobo and Yanyan Wang
Xiamen University , University of Colorado at Boulder , University of Houston - C.T. Bauer College of Business and Xiamen University
Date Posted: March 14, 2008
Last Revised: September 30, 2011
Accepted Paper Series
3193 downloads

Incl. Electronic Paper On the Association Between Voluntary Disclosure and Earnings Management
 Ron Kasznik
Stanford Graduate School of Business
Date Posted: September 30, 1996
Working Paper Series
3189 downloads

Incl. Electronic Paper A Note on the Weighted Average Cost of Capital WACC (Nota Sobre El Costo Promedio De Capital)
Monografías No 62, Serie de Finanzas, La medición del valor y del costo de capital en la empresa, Facultad de Administración de la Universidad de los Andes, July 2002, pp. 61-98,
Ignacio Velez-Pareja and Joseph Tham
Master Consultores and Duke University - Duke Center for International Development in the Sanford School of Public Policy
Date Posted: August 10, 2001
Last Revised: October 22, 2012
Accepted Paper Series
3181 downloads

Incl. Electronic Paper Harmonization of the International Accounting System
 Paul Diaconu Sr.
Bucharest Academy of Economic Studies
Date Posted: January 13, 2007
Working Paper Series
3173 downloads

Incl. Electronic Paper What Affects the Implied Cost of Equity Capital?
Stern School of Business Working Paper
 Dhananjay (Dan) K. Gode and Partha Mohanram
New York University (NYU) - Department of Accounting, Taxation & Business Law and University of Toronto - Accounting
Date Posted: February 05, 2001
Working Paper Series
3165 downloads

Incl. Electronic Paper PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital

 Peter D. Easton
University of Notre Dame - Department of Accountancy
Date Posted: September 09, 2003
Working Paper Series
3159 downloads

Incl. Electronic Paper Fair Value Accounting and Financial Stability
ECB Occasional Paper No. 13
 Andrea Enria , Lorenzo Cappiello , Frank Dierick , Sergio Grittini , Andrew Haralambous , Angela Maddaloni , Philippe A.M. Molitor , Fatima Pires and Paolo Poloni
EBS , European Central Bank (ECB) , European Central Bank (ECB) , European Central Bank (ECB) , European Central Bank (ECB) , European Central Bank (ECB) , European Central Bank (ECB) , European Central Bank (ECB) and European Central Bank (ECB)
Date Posted: November 18, 2005
Working Paper Series
3152 downloads

Incl. Electronic Paper Experimental Research in Financial Accounting
 Robert Libby , Robert J. Bloomfield and Mark W. Nelson
Cornell University - Samuel Curtis Johnson Graduate School of Management , Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: February 28, 2001
Working Paper Series
3149 downloads

Incl. Electronic Paper Do Managers Perform Better Under EVA Bonus Schemes?
 Stephen S. Riceman , Steven F. Cahan and Mohan Lal
Massey University , University of Auckland Business School and Massey University (Deceased)
Date Posted: November 13, 2000
Working Paper Series
3140 downloads

Incl. Electronic Paper Do Non-audit Service Fees Impair Auditor Independence? Evidence from Going-concern Audit Opinions
USC Leventhal School of Accounting
 Mark L. DeFond , Kannan Raghunandan and K.R. Subramanyam
University of Southern California - Leventhal School of Accounting , Florida International University (FIU) - School of Accounting and University of Southern California - Leventhal School of Accounting
Date Posted: January 22, 2002
Working Paper Series
3121 downloads


 

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