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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,272
Full Text Papers: 393,643
Authors: 226,678
Papers Received in
  Last 12 months:
68,942

Paper Downloads:
To date: 65,917,226
Last 12 months: 11,175,672
Last 30 days: 1,053,329

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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
5,291,186 Total downloads
Showing Papers 1,861 - 1,910 of 13,020
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Incl. Electronic Paper The Incremental Benefits of a Forensic Accounting Course on Skepticism and Fraud-Related Judgments
Tina Carpenter , Cindy Durtschi and Lisa Milici Gaynor
University of Georgia - C. Herman and Mary Virginia Terry College of Business , DePaul University - School of Accountancy and MIS and University of South Florida - School of Accountancy
Date Posted: August 21, 2008
Working Paper Series
737 downloads

Incl. Electronic Paper The Incorporation of Risk in the Capital Budgeting Decision
John H. Hall
University of Pretoria
Date Posted: February 10, 2001
Working Paper Series
1476 downloads

Incl. Electronic Paper The Incidence and Capital Market Consequences of Expectations Management in the Post-Regulation FD Period
Sherry F. Li
Rider University
Date Posted: March 25, 2009
Working Paper Series
72 downloads

Incl. Electronic Paper The Incentives for Tax Planning
Journal of Accounting and Economics, Volume 53, Issues 1–2, (Feb–April 2012): 391-411. , Rock Center for Corporate Governance at Stanford University Working Paper No. 56, Stanford Graduate School of Business Research Paper No. 2032,
Chris Armstrong , Jennifer L. Blouin and David F. Larcker
University of Pennsylvania - Accounting Department , University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business
Date Posted: June 10, 2009
Last Revised: November 06, 2012
Accepted Paper Series
1665 downloads

Incl. Electronic Paper The Incentive for Separation: Job Training and Put Options
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Dae-Hee Yoon
Yonsei University
Date Posted: August 16, 2010
Last Revised: December 05, 2010
Working Paper Series
87 downloads

Incl. Electronic Paper The Incentive Effects of R&D Tax Credits: An Empirical Examination in an Emerging Economy
Ming-Chin Chen and Sanjay Gupta
National Chengchi University (NCCU) - Department of Accounting and Michigan State University - Eli Broad College of Business
Date Posted: March 25, 2010
Working Paper Series
172 downloads

Incl. Electronic Paper The Incentive and Signaling Effects of Annual Bonus Schemes: Evidence from Firm Innovation
Felix Hoppe
Maastricht University - School of Business and Economics
Date Posted: February 27, 2009
Last Revised: August 18, 2009
Working Paper Series
154 downloads

Incl. Electronic Paper The Importance of the Internal Information Environment for Tax Avoidance
UNC Kenan-Flagler Research Paper No. 2013-7
John Gallemore and Eva Labro
University of North Carolina Kenan-Flagler Business School and University of North Carolina Kenan-Flagler Business School
Date Posted: January 12, 2013
Last Revised: March 10, 2013
Working Paper Series
194 downloads

The Importance of Shifts in Market to Book Value for Explaining the Earnings-Return Relation
Robert W. Ingram
University of Alabama
Date Posted: July 08, 1998
Working Paper Series

The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms
Accounting Review, Vol. 81, No. 5, pp. 983-1016, 2006
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: March 23, 2006
Last Revised: November 20, 2011
Accepted Paper Series

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
3575 downloads

Incl. Electronic Paper The Importance of Other Information in Setting Stock Prices: A Cross-Country Comparison
AAA 2005 FARS Meeting Paper
David A. Guenther and Kevin Jialin Sun
University of Oregon - Department of Accounting and St. John's University
Date Posted: September 01, 2004
Working Paper Series
249 downloads

Incl. Electronic Paper The Importance of Negotiations in Action Learning
Ivo De Loo and Bernard Verstegen
Nyenrode Business University and Open University of the Netherlands
Date Posted: December 21, 2001
Working Paper Series
174 downloads

Incl. Electronic Paper The Importance of Information Through Accounting Practice in Agricultural Sector-European Data Network
Journal of Social Sciences, Vol. 6, Vol. 2, pp. 221-228, 2010
Athanasios Vazakidis , Stergios Athianos and Ekaterini Laskaridou
affiliation not provided to SSRN , TEI of Serres and affiliation not provided to SSRN
Date Posted: May 04, 2011
Accepted Paper Series
113 downloads

Incl. Electronic Paper The Importance of Impact in Organizational Changes on Management Accounting Change
Global Journal of Management and Business Research, Volume 11, Issue 11, November 2011
Morteza Ramazani , Akbar Allahyari and Hassan Heidari Bali
Management and Accounting Department, Zanjan Branch, Islamic Azad University , Islamic Azad University (IAU) and Islamic Azad University (IAU)
Date Posted: January 10, 2013
Accepted Paper Series
47 downloads

Incl. Electronic Paper The Importance of Excluding Accounting Changes from the Calculation of Debt Covenant Compliance
Anne Beatty , K. Ramesh and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems , Rice University and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: May 24, 2000
Working Paper Series
537 downloads

The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover
Accounting Review, Vol. 83, No. 6, 2008
Karen M. Hennes , Andrew J. Leone and Brian P. Miller
University of Oklahoma - School of Accounting , University of Miami and Indiana University - Kelley School of Business
Date Posted: January 09, 2007
Last Revised: November 15, 2010
Working Paper Series

Incl. Electronic Paper The Importance of Circulating and Presenting Manuscripts: Evidence from the Accounting Literature
Accounting Review, Vol. 80, No. 1, 2005
Lawrence D. Brown
Temple University
Date Posted: February 07, 2004
Last Revised: February 22, 2008
Working Paper Series
344 downloads

Incl. Electronic Paper The Importance of Business Risk in Setting Audit Fees: Evidence from Cases of Client Misconduct
Journal of Accounting Research, March 2005
Michael W. Maher and John D. Lyon
University of California, Davis - Graduate School of Management and The University of Melbourne, Department of Accounting and Business Information Systems
Date Posted: November 03, 2004
Accepted Paper Series
487 downloads

Incl. Electronic Paper The Importance of Business Risk in Setting Audit Fees: Evidence from Cases of Client Misconduct
Graduate School of Management, University of California at Davis Working Paper
John D. Lyon and Michael W. Maher
The University of Melbourne, Department of Accounting and Business Information Systems and University of California, Davis - Graduate School of Management
Date Posted: July 10, 2002
Working Paper Series
785 downloads

The Importance of Audit Profession Development in Emerging Market Countries
Accounting Review, Vol. 86, No. 5, 2011
Paul N. Michas
University of Arizona - Eller College of Management
Date Posted: October 25, 2011
Accepted Paper Series

The Importance of Accounting Information for Predicting Various Degrees of Farm Viability
UPF Economics and Business Working Paper No. 612
Josep M. Argilés
Universitat Pompeu Fabra
Date Posted: June 28, 2002
Working Paper Series

Incl. Electronic Paper The Importance of Accounting Discretion in Mandatory Accounting Changes: An Examination of the Adoption of SFAS 142
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: February 03, 2005
Working Paper Series
1096 downloads

The Importance of Accounting Changes in Debt Contracts: The Cost of Flexibility in Covenant Calculations
Journal of Accounting & Economics, Vol. 33, No. 2, April 2002
Anne Beatty , K. Ramesh and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems , Rice University and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: February 11, 2002
Accepted Paper Series

Incl. Electronic Paper The Importance of Account Relations on Audit Planning Decisions Based on the Seriousness of Interim Evidence Findings and the Presence of Profit Pressure
Scott D. Vandervelde
University of South Carolina - Moore School of Business
Date Posted: May 22, 2004
Working Paper Series
241 downloads

Incl. Electronic Paper The Implied Cost of Capital: A New Approach
Charles A. Dice Center Working Paper No. 2010-4, Fisher College of Business Working Paper No. 2010-03-004, Journal of Accounting & Economics (JAE), Forthcoming
Kewei Hou , Mathijs A. Van Dijk and Yinglei Zhang
Ohio State University (OSU) - Department of Finance , Erasmus University - Rotterdam School of Management and Chinese University of Hong Kong (CUHK) - School of Accountancy
Date Posted: March 02, 2010
Last Revised: December 13, 2011
Accepted Paper Series
1131 downloads

The Implications of Using Stock-Split Adjusted I/B/E/S Data in Empirical Research
Accounting Review, Vol. 78, October 2003
Jeff L. Payne and Wayne B. Thomas
University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma, Michael F. Price College of Business
Date Posted: June 12, 2003
Accepted Paper Series

Incl. Electronic Paper The Implications of Using Stock-Split Adjusted I/B/E/S Data in Empirical Research
Jeff L. Payne and Wayne B. Thomas
University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma, Michael F. Price College of Business
Date Posted: April 17, 2002
Working Paper Series
725 downloads

The Implications of Unverifiable Fair-Value Accounting: Evidence from the Political Economy of Goodwill Accounting
Journal of Accounting & Economics (JAE), Forthcoming
Karthik Ramanna
Harvard University - Harvard Business School
Date Posted: December 01, 2007
Accepted Paper Series

Incl. Electronic Paper The Implications of Unverifiable Fair-Value Accounting: Evidence from the Political Economy of Goodwill Accounting
MIT Sloan School of Management Research Paper
Karthik Ramanna
Harvard University - Harvard Business School
Date Posted: March 13, 2006
Working Paper Series
1482 downloads

The Implications of Retained and Distributed Earnings for Future Profitability and Stock Returns
Review of Accounting and Finance, Vol. 9, pp. 395-423, 2010
George A. Papanastasopoulos , Dimitrios D. Thomakos and Tao Wang
University of Piraeus - Department of Business Administration , University of Peloponnese - School of Management and Economics and City University of New York (CUNY) - Department of Economics
Date Posted: February 16, 2006
Last Revised: November 16, 2010
Accepted Paper Series

The Implications of Lifestyle Preference on a Public Accounting Career: An Exploratory Study
Richard A. Bernardi
Roger Williams University - Gabelli School of Business
Date Posted: March 05, 2008
Last Revised: April 01, 2008
Working Paper Series

Incl. Electronic Paper The Implications of Ineffective Internal Control and SOX 404 Reporting for Financial Analysts
Journal of Accounting and Public Policy, Forthcoming
Sarah Clinton , Arianna S. Pinello and Hollis Ashbaugh Skaife
University of Tennessee, Knoxville - College of Business Administration , Florida Gulf Coast University and University of Wisconsin, Madison - Department of Accounting and Information Systems
Date Posted: April 20, 2013
Last Revised: May 14, 2013
Accepted Paper Series
58 downloads

The Implications of Global Convergence on IFRS for U.S. Regulators, Standard Setters, Accounting Profession and Educators
AAA 2004 Mid-Atlantic Region Annual Meeting Paper
Sylwia Gornik-Tomaszewski
St. John's University - Department of Accounting and Taxation
Date Posted: April 06, 2004
Working Paper Series

Incl. Electronic Paper The Implications of Firms' Investment Opportunities for the Valuation of Cash Flows from Investing Activities
Jefferson P. Jones
Auburn University
Date Posted: December 02, 1999
Working Paper Series
380 downloads

Incl. Electronic Paper The Implications of Financial Statements around Insolvency
Insolv Law Journal, Vol. 18, p. 213, 2010, University of Queensland TC Beirne School of Law Research Paper No. 10-35
David S. Morrison
The University of Queensland - T.C. Beirne School of Law
Date Posted: September 19, 2010
Last Revised: December 18, 2010
Working Paper Series
242 downloads

Incl. Electronic Paper The Implications of Credit Risk Modeling for Banks' Loan Loss Provision Timeliness and Loan Origination Procyclicality
Gauri Bhat , Stephen G. Ryan and Dushyantkumar Vyas
Washington University in Saint Louis - John M. Olin Business School , New York University (NYU) - Leonard N. Stern School of Business and University of Minnesota - Twin Cities
Date Posted: January 02, 2012
Last Revised: April 01, 2013
Working Paper Series
343 downloads

Incl. Electronic Paper The Implications of Corporate Social Responsibility on the Accounting Profession: The Case of Romania
Amfiteatru Economic, Vol. XIII, No. 29, February 2011
Nadia Albu , Catalin Nicolae Albu , Maria Mădălina Gĭrbină and Maria Iuliana Sandu
Bucharest Academy of Economic Studies , Bucharest University of Economic Studies , Bucharest Academy of Economic Studies and Bucharest Academy of Economic Studies
Date Posted: February 27, 2011
Accepted Paper Series
570 downloads

The Implications of Annual Report's Risk Sentiment for Future Earnings and Stock Returns
Feng Li
University of Michigan at Ann Arbor - Stephen M. Ross School of Business
Date Posted: March 14, 2006
Working Paper Series

The Implications of Alternative Litigation Cost Allocation Systems for the Value of Audits
JOURNAL OF ACCOUNTING, AUDITING AND FINANCE, Vol 12, No 4, Fall 1997
Ping Zhang and J. Efrim Boritz
University of Toronto - Rotman School of Management and University of Waterloo - School of Accounting and Finance
Date Posted: July 23, 1997
Accepted Paper Series

Incl. Electronic Paper The Implications of Accounting Distortions and Growth for Accruals and Profitability
Richard G. Sloan and A. Irem Tuna
University of California at Berkeley - Haas School of Business and London Business School
Date Posted: March 26, 2004
Working Paper Series
2302 downloads

The Implications of Accounting Distortions and Growth for Accruals and Profitability
Accounting Review, May 2006
Richard G. Sloan and A. Irem Tuna
University of California at Berkeley - Haas School of Business and London Business School
Date Posted: December 14, 2005
Accepted Paper Series

Incl. Electronic Paper The Implications of Absorption Cost Accounting and Production Decisions for Future Firm Performance and Valuation
Contemporary Accounting Research, 27(3), Fall 2010
Mahendra Gupta , Chandra Seethamraju and Mikhail Pevzner
Washington University, St. Louis , Mellon Capital Management and George Mason University - School of Management
Date Posted: October 02, 2005
Last Revised: September 08, 2010
Accepted Paper Series
450 downloads

The Implications of a LIFO Liquidation for Future Gross Margins
Journal of Financial Statement Analysis, Summer 1997
Haim A. Mozes
Fordham University Schools of Business
Date Posted: January 19, 1998
Accepted Paper Series

The Implementation Steps of Activity-Based Costing and the Impact of Contextual and Organizational Factors
Journal of Management Accounting Research, 1998
Kip R. Krumwiede
University of Richmond
Date Posted: August 24, 1998
Accepted Paper Series

Incl. Electronic Paper The Implementation of Internal Auditing in Greece
Georgios K. Kontogeorgis and John Filos
Panteion University of Athens - Department of Public Administration and affiliation not provided to SSRN
Date Posted: December 02, 2012
Working Paper Series
102 downloads

Incl. Electronic Paper The Implementation of a New Cost Analysis Method: The Case of the GP Method
Olivier de La Villarmois and Yves Levant
Université des Sciences et Technologies de Lille - IAE and Université des Sciences et Technologies de Lille - IAE
Date Posted: January 05, 2006
Working Paper Series
237 downloads

The Implementation and Use of Benchmarking in Local Government: A Case Study of the Translation of a Management Accounting Innovation
Financial Accountability & Management, Forthcoming
Sven Siverbo
University of Karlstad
Date Posted: December 11, 2012
Accepted Paper Series

Incl. Electronic Paper The Implementation and Impacts of Balanced Scorecard on Shared Service Units: A Car Dealership Case
Tsuilin Kuo and Anne Wu
Fu-Jen Catholic University and National Chengchi University (Taipei)
Date Posted: August 18, 2010
Working Paper Series
265 downloads

Incl. Electronic Paper The Impairment of Purchased Goodwill: Effects on Market Value
Kevin Li , Amir Amel-Zadeh and G. Meeks
University of Cambridge - Judge Business School , University of Cambridge - Judge Business School and University of Cambridge - Judge Business School
Date Posted: September 19, 2006
Last Revised: May 25, 2012
Working Paper Series
2731 downloads


 

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