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SSRN eLibrary Statistics:

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Abstracts: 484,096
Full Text Papers: 393,496
Authors: 226,618
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  Last 12 months: 		68,898

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To date: 65,871,789
Last 12 months: 11,172,344
Last 30 days: 1,065,092

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  Footnotes: 		77,375
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SSRN eLibrary Search Results
JEL Code: M4
5,288,639 Total downloads
Showing Papers 1,561 - 1,610 of 13,017
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Incl. Electronic Paper An Evaluation of Alternative Measures of Corporate Tax Rates
George A. Plesko
University of Connecticut School of Business
Date Posted: September 25, 1999
Working Paper Series
902 downloads

Incl. Electronic Paper Analyst Following and the Influence of Disclosure Components, IPOs and Ownership Concentration
 Ole-Kristian Hope
University of Toronto - Rotman School of Management
Date Posted: May 22, 2003
Working Paper Series
902 downloads

Incl. Electronic Paper Interrelated Performance Measures, Interactive Effort, and Optimal Incentives
Harvard Business School NOM Unit Working Paper, Journal of Management Accounting Research, Vol. 21, pp. 125-149, 2009
 Shane S. Dikolli , Christian Hofmann and Susan Cohen Kulp
Duke University - Fuqua School of Business , Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management) and George Washington University - Department of Accountancy
Date Posted: February 06, 2003
Last Revised: September 26, 2011
Accepted Paper Series
902 downloads

Incl. Electronic Paper A Comparative Evaluation of Belief Revision Models in Auditing
 Ganesh Krishnamoorthy , Theodore J. Mock and Mary T. Washington
Northeastern University , University of Southern California and Governors State University
Date Posted: June 04, 1999
Working Paper Series
901 downloads

Incl. Electronic Paper Assurance on XBRL for Financial Reporting
 David Plumlee and Marlene Plumlee
University of Utah - David Eccles School of Business and University of Utah - School of Accounting
Date Posted: March 09, 2008
Working Paper Series
901 downloads

Incl. Electronic Paper Approaches to Accounting Research - Evidence from EAA Annual Congresses
 Rolf Uwe Fuelbier and Thorsten Sellhorn
University of Bayreuth and WHU - Otto Beisheim School of Management
Date Posted: May 10, 2007
Last Revised: February 02, 2009
Working Paper Series
900 downloads

Incl. Electronic Paper Bankruptcy Prediction Models and the Cost of Debt
Journal of Fixed Income, Forthcoming
 Sattar Mansi , William F. Maxwell and Andrew (Jianzhong) Zhang
Virginia Polytechnic Institute & State University , SMU - Cox School and University of Nevada, Las Vegas - Department of Finance
Date Posted: June 09, 2010
Last Revised: February 28, 2012
Accepted Paper Series
900 downloads

Incl. Electronic Paper False Signals from Stock Repurchase Announcements: Evidence from Earnings Management and Analysts' Forecast Revisions
 De-Wai Chou and Jane-Raung Philip Lin
National Taiwan Normal Univeristy and National Chiao-Tung University - Graduate Institute of Finance
Date Posted: June 30, 2004
Working Paper Series
900 downloads

Incl. Electronic Paper Recent Changes in Financial Reporting Standards
 Clyde P. Stickney
Dartmouth College
Date Posted: June 17, 2002
Case and Teaching Paper Series
900 downloads

Incl. Electronic Paper Firms' Off-Balance Sheet Financing: Evidence from their Book-Tax Reporting Differences
 Lillian F. Mills and Kaye J. Newberry
University of Texas at Austin - McCombs School of Business and University of Arizona - Department of Accounting
Date Posted: February 06, 2004
Working Paper Series
899 downloads

Incl. Electronic Paper Pre and Post Tax Discount Rates and Cash Flows - A Technical Note
Journal of Applied Research in Accounting and Finance, Vol. 4, No. 1, pp. 41-45, 2009
Wayne Lonergan
University of Sydney
Date Posted: August 18, 2009
Accepted Paper Series
899 downloads

Incl. Electronic Paper The Long-Run Performance of Firms Adopting Compensation Plans Based on Economic Profits
 Chris E. Hogan and Craig M. Lewis
Michigan State University - Department of Accounting & Information Systems and Vanderbilt University - Finance
Date Posted: January 06, 2000
Working Paper Series
899 downloads

Incl. Electronic Paper The Marketing Role of Ipos: Evidence from Internet Stocks
Simon School of Business Working Paper No. FR 01-15
 Elizabeth A. Demers and Katharina Lewellen
University of Virginia (UVA) - Darden School of Business and Dartmouth College - Tuck School of Business
Date Posted: August 30, 2001
Working Paper Series
899 downloads

Incl. Electronic Paper Price vs. Non-Price Performance Measures in Optimal CEO Compensation Contracts
 John E. Core , Wayne R. Guay and Robert E. Verrecchia
Massachusetts Institute of Technology (MIT) - Sloan School of Management , University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Date Posted: August 30, 2002
Working Paper Series
897 downloads

Incl. Electronic Paper Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets?
Darden Business School Working Paper No. 03-09
 Mary Margaret Frank and Sonja O. Rego
University of Virginia (UVA) - Darden School of Business and Indiana University - Kelley School of Business
Date Posted: August 07, 2003
Working Paper Series
896 downloads

Incl. Electronic Paper The Effects of Computer Assurance Specialist Competence and Auditor AIS Expertise on Auditor Planning Judgments
 Joseph F. Brazel and Christopher P. Agoglia
North Carolina State University - Poole College of Management - Department of Accounting and University of Massachusetts at Amherst
Date Posted: February 20, 2004
Working Paper Series
896 downloads

Incl. Electronic Paper The Reform of the Italian Local Government Accounting System. A Critical Analysis
DIR Research Division Working Paper No. 02-63
 Eugenio Caperchione
Università degli studi di Modena e Reggio Emilia
Date Posted: February 12, 2002
Working Paper Series
896 downloads

Incl. Electronic Paper Financial Disclosure Management by Nonprofit Organizations
 Ranjani Krishnan , Michelle Yetman and Robert J. Yetman
Michigan State University - Department of Accounting & Information Systems , University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management
Date Posted: September 30, 2002
Working Paper Series
895 downloads

Incl. Electronic Paper Lease Accounting Reform and Economic Consequences: The Views of Preparers and Users
Department of Accounting, Finance & Law Working Paper No. DP 01/08
 Alan Goodacre , Vivien A. Beattie and Sarah Jane Thomson
University of Stirling - Department of Accounting and Finance , University of Glasgow - Department of Accounting and Finance and Heriot-Watt University - School of Management and Languages
Date Posted: December 26, 2001
Working Paper Series
895 downloads

Incl. Electronic Paper Assurance on Sustainability Reports: An International Comparison
Accounting Review, Forthcoming
 Roger Simnett , Ann Vanstraelen and Wai Fong Chua
University of New South Wales (UNSW) - School of Accounting , Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center) and University of New South Wales (UNSW) - School of Accounting
Date Posted: November 01, 2007
Last Revised: September 11, 2010
Accepted Paper Series
894 downloads

Incl. Electronic Paper Can Auditors Be Independent? – Experimental Evidence on the Effects of Client Type
 Christopher W. Koch , Martin Weber and Jens Wüstemann
University of Mannheim , University of Mannheim - Department of Banking and Finance and University of Mannheim - Business School
Date Posted: August 04, 2007
Last Revised: May 23, 2012
Working Paper Series
894 downloads

Incl. Electronic Paper Accounting Choice and the Fair Value Option
 Katherine Guthrie , James H. Irving and Jan Sokolowsky
College of William and Mary - Mason School of Business , Clemson University and Unaffiliated
Date Posted: September 11, 2009
Last Revised: January 09, 2012
Working Paper Series
893 downloads

Incl. Electronic Paper Group Participation in Governmental Accounting Standards Setting: A Cluster Analysis
Public Administration Quarterly, Vol. 9, No. 4, pp. 470-485, Winter 1986
 Ehsan H. Feroz
University of Washington - Tacoma-Milgard School of Business
Date Posted: August 10, 2008
Last Revised: June 15, 2009
Accepted Paper Series
893 downloads

Incl. Electronic Paper Informative and Opportunistic Earnings Management and the Value Relevance of Earnings: Some Evidence on the Role of IOS

 Ferdinand A. Gul , Sidney Leung and Bin Srinidhi
Monash University Sunway Campus , City University of Hong Kong (CityUHK) - Department of Accountancy and University of Texas at Arlington - Department of Accounting
Date Posted: August 22, 2003
Working Paper Series
893 downloads

Incl. Electronic Paper The Effect of Disclosures by Management, Analysts, and Financial Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis
 S.P. Kothari , Xu Li and James E. Short
Massachusetts Institute of Technology (MIT) - Sloan School of Management , School of Business and University of California, San Diego (UCSD) - Graduate School of International Relations and Pacific Studies (IRPS)
Date Posted: April 01, 2008
Working Paper Series
893 downloads

Incl. Electronic Paper Earnings Management to Avoid Earnings Decreases and Losses: Empirical Evidence from Japan
 Kazuyuki Suda and Akinobu Shuto
Waseda University and Kobe University - Research Institute for Economics and Business Administration
Date Posted: April 14, 2005
Working Paper Series
892 downloads

Incl. Electronic Paper The Structure of Bank Debt Covenants
 Ervin L. Black Sr. and Susan E. Shevlin
Brigham Young University - Marriott School of Management and Seattle University
Date Posted: February 22, 1999
Working Paper Series
892 downloads

Incl. Electronic Paper Using Electronic Audit Workpaper Systems in Audit Practice: Task Analysis, Learning, and Resistance
 Jean C. Bedard , Michael Ettredge and Karla M. Johnstone
Bentley University - Department of Accountancy , University of Kansas - School of Business and University of Wisconsin - Madison - Department of Accounting and Information Systems
Date Posted: October 04, 2006
Working Paper Series
892 downloads

Incl. Electronic Paper Are Changes in Public and Private Information Precision Related to Changes in Market Liquidity Around Earnings Announcements?
Kiridaran (Giri) Kanagaretnam , Dennis J. Whalen and Gerald J. Lobo
McMaster University - Michael G. DeGroote School of Business , Otterbein College - Department of Business, Accounting & Economics and University of Houston - C.T. Bauer College of Business
Date Posted: January 26, 2005
Working Paper Series
891 downloads

Incl. Electronic Paper Client Characteristics and Auditor Switch in an Audit Failure
 Chingfu Chang , Wuchun Chi and Chiawen Liu
National Chengchi University (NCCU) - Department of Accounting , National Chengchi University (NCCU) - Department of Accounting and National Taiwan University - Department of Accounting
Date Posted: June 13, 2003
Working Paper Series
891 downloads

Incl. Electronic Paper Discretionary Accruals Quality, Cost of Capital, and Diversification
AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers, Journal of Accounting, Auditing and Finance, Forthcoming
 Sebahattin Demirkan , Suresh Radhakrishnan and Oktay Urcan
Suffolk University - Sawyer School of Management , University of Texas at Dallas - School of Management and London Business School
Date Posted: September 18, 2006
Last Revised: April 08, 2011
Accepted Paper Series
891 downloads

Incl. Electronic Paper Resources or Power? Implications of Social Networks on Compensation and Firm Performance
Journal of Business, Finance and Accounting, Forthcoming
 Joanne Horton , Yuval Millo and George Serafeim
London School of Economics & Political Science (LSE) - Department of Accounting and Finance , London School of Economics & Political Science (LSE) - Accounting Department and Harvard University - Harvard Business School
Date Posted: June 12, 2009
Last Revised: November 10, 2011
Accepted Paper Series
891 downloads

Incl. Electronic Paper Survival, Look-Ahead Bias and the Persistence in Hedge Fund Performance
ERIM Report Series Reference No. ERS-2002-104-F&A, EFA 2003 Annual Conference Paper No. 567
 G. Baquero , Jenke ter Horst and Marno Verbeek
ESMT European School of Management and Technology , Tilburg University - Center for Economic Research (CentER) and Erasmus University - Rotterdam School of Management
Date Posted: January 18, 2003
Working Paper Series
890 downloads

Incl. Electronic Paper Empirical Evidence on the Evolution of International Earnings
 Judy Land and Mark H. Lang
University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina at Chapel Hill
Date Posted: July 20, 2000
Working Paper Series
889 downloads

Incl. Electronic Paper Fourth Quarter Reversals in Earnings Changes and Earnings Management
 Somnath Das and Pervin K. Shroff
University of Illinois at Chicago and University of Minnesota - Twin Cities - Carlson School of Management
Date Posted: May 05, 2002
Working Paper Series
889 downloads

Incl. Electronic Paper Hedging and Performance Evaluation
 Bjorn N. Jorgensen
University of Colorado at Boulder
Date Posted: January 04, 1999
Working Paper Series
889 downloads

Incl. Electronic Paper Lobbying of the International Accounting Standards Board: An Empirical Investigation
 Bowe Hansen
Virginia Tech University
Date Posted: January 14, 2008
Last Revised: May 20, 2010
Working Paper Series
889 downloads

Incl. Electronic Paper Do Stock Prices Fully Reflect the Implications of Current Earnings for Future Earnings for Ar1 Firms?
Journal of Accounting Research Vol. 38, No. 1, Spring 2000
 Lawrence D. Brown and Jerry C. Y. Han
Temple University and SUNY at Buffalo
Date Posted: June 14, 1998
Last Revised: March 09, 2008
Working Paper Series
888 downloads

Incl. Electronic Paper Why Do Managers Voluntarily Issue Cash Flow Forecasts?
Simon School Working Paper No. FR 05-04
 Charles E. Wasley and Joanna Shuang Wu
University of Rochester - Simon School of Business and Simon Graduate School of Business, University of Rochester
Date Posted: January 28, 2005
Working Paper Series
887 downloads

Incl. Electronic Paper Accountants, from Tradition to Transition: The Impact of Enterprise Resource Planning Systems
DIR, Research Division SDA BOCCONI Working Paper No. 02-67
 Ariela Caglio
Bocconi University - Department of Accounting
Date Posted: February 24, 2002
Working Paper Series
886 downloads

Incl. Electronic Paper Linking Risk Management to Strategic Controls: A Case Study of Tesco Plc
International Journal of Risk Assessment and Management, Vol. 7, No. 8, pp. 1074-1088, 2008
 Margaret Woods
Aston Business School
Date Posted: March 13, 2009
Accepted Paper Series
885 downloads

Incl. Electronic Paper Accounting Restatements and Information Risk
Review of Accounting Studies, Forthcoming
 Todd D. Kravet and Terry J. Shevlin
University of Texas at Dallas - School of Management and University of California-Irvine
Date Posted: November 09, 2006
Last Revised: March 04, 2010
Accepted Paper Series
884 downloads

Incl. Electronic Paper The Feasibility of Systemic Risk Measurement: Written Testimony for the House Financial Services Committee Hearing on Systemic Risk Regulation
 Andrew W. Lo
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: November 01, 2009
Last Revised: November 16, 2009
Working Paper Series
884 downloads

Incl. Electronic Paper Market Reaction to Initial Qualified Audit Opinions in an Emerging Market: Evidence from the Shanghai Stock Exchange
 Charles J.P. Chen , Xijia Su and Ronald Zhao
City University of Hong Kong (CityUHK) - Department of Accountancy , City University of Hong Kong (CityUHK) - Department of Accountancy and Monmouth University - Department of Accounting & Business Law
Date Posted: December 08, 1999
Working Paper Series
883 downloads

Incl. Electronic Paper What Can We Learn About Uncertain Tax Benefits from FIN 48?
McCombs Research Paper Series No. ACC-02-07
 Jennifer L. Blouin , Cristi A. Gleason , Lillian F. Mills and Stephanie A. Sikes
University of Pennsylvania - Accounting Department , University of Iowa - Department of Accounting , University of Texas at Austin - McCombs School of Business and University of Pennsylvania - Accounting Department
Date Posted: June 03, 2007
Working Paper Series
883 downloads

Incl. Electronic Paper Accountability and Value Creation Roles of Corporate Governance
 Ping-Sheng Koh , Stacie Kelley Laplante and Yen H. Tong
Hong Kong University of Science & Technology (HKUST) - Department of Accounting , University of Georgia and Nanyang Technological University (NTU) - Nanyang Business School
Date Posted: February 09, 2005
Working Paper Series
882 downloads

Incl. Electronic Paper Have the Tax Benefits of Debt Been Overestimated?
 Jennifer L. Blouin , John E. Core and Wayne R. Guay
University of Pennsylvania - Accounting Department , Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Pennsylvania - Accounting Department
Date Posted: April 05, 2008
Last Revised: November 15, 2011
Working Paper Series
882 downloads

Incl. Electronic Paper Should Business and Non-Business Accounting Be Different? A Comparative Perspective Applied to the New French Governmental Accounting Standards
International Journal of Public Administration (IJPA), Volume 35, Issue 9, July 2012, pages 603-619, 12th Biennial CIGAR Conference Paper, University of Modena, Italy, May 28-29, 2009, EGPA Annual Conference, Rotterdam, September 2008
 Yuri Biondi
French National Center for Scientific Research (CNRS)
Date Posted: June 15, 2009
Last Revised: August 03, 2012
Accepted Paper Series
882 downloads

Incl. Electronic Paper Corporate Governance Myths: Comments on Armstrong, Guay, and Weber
Simon School Working Paper No. FR 10-29
 James A. Brickley and Jerold L. Zimmerman
Simon Graduate School of Business, University of Rochester and University of Rochester - Simon School of Business
Date Posted: September 23, 2010
Working Paper Series
881 downloads

Incl. Electronic Paper Worldscope meets Compustat: A Comparison of Financial Databases
 Niels Ulbricht and Christian Weiner
University of Mannheim - Department of Business Administration and Finance and Humboldt University of Berlin - School of Business and Economics
Date Posted: December 20, 2005
Working Paper Series
881 downloads


 

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