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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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69,626

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To date: 66,741,858
Last 12 months: 11,229,174
Last 30 days: 844,246

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Total References: 8,539,827
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5,733,423
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78,859
Total Footnotes: 8,610,864


SSRN eLibrary Search Results
JEL Code: G38
1,613,253 Total downloads
Showing Papers 1,951 - 2,000 of 3,825
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Incl. Electronic Paper SEC Intervention and Industry Guidance: The Effect on Non-GAAP Financial Disclosures
Steve Fortin , Peng Liu and Desmond Tsang
McGill University - Desautels Faculty of Management , Cornell University and McGill University - Desautels Faculty of Management
Date Posted: September 18, 2008
Last Revised: January 09, 2009
Working Paper Series
87 downloads

Incl. Electronic Paper The Role of Taxes in Compensation: A Case of Shareholder Expropriation
Annita Florou
King's College London
Date Posted: September 18, 2008
Last Revised: November 17, 2008
Working Paper Series
105 downloads

Do Donors Discount Low Quality Accounting Information?
Accounting Review, May 2013, Volume 88, No. 3, Forthcoming
Michelle Yetman and Robert J. Yetman
University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management
Date Posted: September 16, 2008
Last Revised: March 22, 2013
Accepted Paper Series

Can Individual CPA Sanction Improve Audit Quality of the Firm?
Chien-Heng Jennifer Chang and Ling-Tai Lynette Chou
Tamkang University - Department of Accounting and National Chengchi University (NCCU) - College of Commerce
Date Posted: September 16, 2008
Working Paper Series

Incl. Electronic Paper Corporate Governance and Executive Perquisites: Evidence from the New SEC Disclosure Rules
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Angela B. Andrews , Scott C. Linn and Han Yi
Wayne State University - Accounting Department , University of Oklahoma - Michael F. Price College of Business and Korea University
Date Posted: September 16, 2008
Last Revised: March 18, 2009
Working Paper Series
642 downloads

Do Auditor Sanctions Affect Clients' Accruals?
Chien-Heng Jennifer Chang , Wen-Jing Chang and Ling-Tai Lynette Chou
Tamkang University - Department of Accounting , affiliation not provided to SSRN and National Chengchi University (NCCU) - College of Commerce
Date Posted: September 16, 2008
Working Paper Series

Incl. Electronic Paper Effect of the Sarbanes-Oxley Act on CEOs' Stock Ownership and Pay-Performance Sensitivity
Review of Quantitative Finance and Accounting, 2011
Hsihui Chang , Hiu Lam Choy and Kam-Ming Wan
Drexel University , Drexel University and Hong Kong Polytechnic University
Date Posted: September 16, 2008
Last Revised: May 20, 2011
Accepted Paper Series
283 downloads

Incl. Electronic Paper When the PCAOB talks, Who Listens? Evidence from Stakeholder Reaction to GAAP- Deficient PCAOB Inspection Reports of Small Auditors
Auditing: A Journal of Practice & Theory, Forthcoming
Lawrence J. Abbott , Katherine Gunny and Tracey Chunqi Zhang
University of Memphis , University of Colorado at Boulder - Department of Accounting and Singapore Management University - School of Accountancy
Date Posted: September 15, 2008
Last Revised: April 17, 2013
Accepted Paper Series
512 downloads

Incl. Electronic Paper Stock Price Response to Mandatory Disclosure of Ownership Changes: Evidence from France
21st Australasian Finance and Banking Conference 2008 Paper
Rim Zaabar
Ceram Business School
Date Posted: September 15, 2008
Working Paper Series
56 downloads

Incl. Electronic Paper Accounting Conservatism and Cost of Capital: An International Analysis
Xi Li
Temple University - Fox School of Business and Management
Date Posted: September 13, 2008
Last Revised: December 14, 2010
Working Paper Series
929 downloads

Incl. Electronic Paper The Determinants and Information Content of the Forward-looking Statements in Corporate Filings - A Naive Bayesian Machine Learning Approach
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Feng Li
University of Michigan at Ann Arbor - Stephen M. Ross School of Business
Date Posted: September 13, 2008
Working Paper Series
502 downloads

Incl. Electronic Paper What Value for Marketability?
Anthony J. Anderson and Michael S. Long
Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick and Rutgers University at Newark
Date Posted: September 12, 2008
Working Paper Series
84 downloads

Incl. Electronic Paper Economic Consequences of Recognizing Off-Balance Sheet Activities*
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper

Date Posted: September 11, 2008
Last Revised: February 11, 2009
Working Paper Series
634 downloads

Incl. Electronic Paper Equity Compensation Plans after SFAS 123 (R)*
Rogelio J. Cardona
University of Puerto Rico-Rio Piedras
Date Posted: September 11, 2008
Working Paper Series
127 downloads

Incl. Electronic Paper Government and Business Nexus: Evidence from Japan
21st Australasian Finance and Banking Conference 2008 Paper
Manoj Raj and Takeshi Yamada
affiliation not provided to SSRN and University of Adelaide - Business School
Date Posted: September 11, 2008
Last Revised: January 31, 2013
Working Paper Series
4 downloads

Incl. Electronic Paper Information Asymmetries, Agency Costs and Venture Capital Exit Outcomes
Venture Capital, An International Journal of Entrepreneurial Finance, Vol. 10, pp. 197-231, 2008
Douglas Cumming and Sofia Johan
York University - Schulich School of Business and York University - Schulich School of Business
Date Posted: September 11, 2008
Last Revised: October 16, 2008
Accepted Paper Series
413 downloads

Incl. Electronic Paper Non-GAAP Financial Disclosures: Evidence from European Firms' Press Releases
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Helena Isidro and Ana Cristina Marques
ISCTE IUL Business School and NOVA School of Business and Economics
Date Posted: September 11, 2008
Last Revised: September 25, 2008
Working Paper Series
273 downloads

Why do Nonprofits Have Taxable Subsidiaries?
Robert J. Yetman and Michelle Yetman
University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management
Date Posted: September 11, 2008
Working Paper Series

Incl. Electronic Paper Market Reaction to the Adoption of IFRS in Europe
Accounting Review, Forthcoming, Harvard Business School Finance Working Paper No. 09-032, Rock Center for Corporate Governance at Stanford University Working Paper No. 5
Chris Armstrong , Mary E. Barth , Alan D. Jagolinzer and Edward J. Riedl
University of Pennsylvania - Accounting Department , Stanford University - Graduate School of Business , University of Colorado - Leeds School of Business and Boston University - School of Management
Date Posted: September 10, 2008
Last Revised: April 04, 2012
Accepted Paper Series
1504 downloads

Incl. Electronic Paper Do Analysts Practice What They Preach and Should Investors Listen? Effects of Recent Regulations
Ran Barniv , Ole-Kristian Hope , Mark Myring and Wayne B. Thomas
Kent State University - Department of Accounting , University of Toronto - Rotman School of Management , Ball State University - Department of Accounting and University of Oklahoma, Michael F. Price College of Business
Date Posted: September 08, 2008
Last Revised: September 17, 2008
Working Paper Series
424 downloads

Incl. Electronic Paper Public Information and Coordination: Evidence from a Credit Registry Expansion
Journal of Finance, Forthcoming
Andrew Hertzberg , Jose Maria Liberti and Daniel Paravisini
Columbia University - Columbia Business School - Finance and Economics , DePaul University and London School of Economics & Political Science (LSE)
Date Posted: September 06, 2008
Last Revised: July 23, 2011
Accepted Paper Series
210 downloads

Incl. Electronic Paper Subprime Crisis Confirms Wisdom of Separating Banking and Commerce
Banking & Financial Services Policy Report, Vol. 27, No. 5, pp. 1-18, May 2008, GWU Law School Public Law Research Paper No. 436, GWU Legal Studies Research Paper No. 436
Arthur E. Wilmarth Jr.
George Washington University Law School
Date Posted: September 05, 2008
Accepted Paper Series
674 downloads

Incl. Electronic Paper Does SBA Guaranteed Lending Improve Economic Performance in Low-Income Areas?
William E. Jackson III, Ben R. Craig and James B. Thomson
Culverhouse College of Commerce, University of Alabama , Federal Reserve Bank of Cleveland and University of Akron
Date Posted: September 04, 2008
Working Paper Series
29 downloads

Incl. Electronic Paper Regulation and Conservatism: An Examination of Asset Write-Downs in Chinese Market
Dandan Ai
affiliation not provided to SSRN
Date Posted: September 04, 2008
Working Paper Series
129 downloads

Incl. Electronic Paper Executive Compensation and CEO Equity Incentives in China's Listed Firms
Martin J. Conyon and Lerong He
University of Pennsylvania - The Wharton School and SUNY College at Brockport
Date Posted: September 02, 2008
Last Revised: September 16, 2008
Working Paper Series
593 downloads

Incl. Electronic Paper The Belgian Struggle for Corporate Governance Improvements
ECGI - Law Working Paper No. 114/2008, TILEC Discussion Paper No. 2009-024
Christoph Van der Elst
Tilburg Law School
Date Posted: September 02, 2008
Last Revised: June 29, 2009
Working Paper Series
421 downloads

Incl. Electronic Paper Why do CFOs Become Involved in Material Accounting Manipulations?
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Mei Feng , Weili Ge , Shuqing Luo and Terry J. Shevlin
University of Pittsburgh - Katz Graduate School of Business , University of Washington - Michael G. Foster School of Business , National University of Singapore (NUS) and University of California-Irvine
Date Posted: September 01, 2008
Last Revised: January 29, 2013
Working Paper Series
2011 downloads

Incl. Electronic Paper Friends or Foes? Target Selection Decisions of Sovereign Wealth Funds and Their Consequences
Journal of Financial Economics (JFE), Forthcoming
Jason Kotter and Ugur Lel
The Stephen M. Ross School of Business at the University of Michigan and Virginia Polytechnic Institute & State University - Department of Finance, Insurance, and Business Law
Date Posted: August 30, 2008
Last Revised: October 02, 2012
Working Paper Series
1148 downloads

Incl. Electronic Paper Shareholder Value Maximization: Is There a Role for Corporate Social Responsibility?
John D. Martin
Baylor University - Department of Finance, Insurance & Real Estate
Date Posted: August 29, 2008
Working Paper Series
582 downloads

Incl. Electronic Paper Why 'Best' Corporate Governance Practices are Unethical and Less Competitive
BUSINESS ETHICS: DECISION-MAKING FOR PERSONAL INTEGRITY & SOCIAL RESPONSIBILITY, 2E, L. Hartman, J. DesJardins, eds., Burr Ridge, IL: McGraw-Hill, 2011
Shann Turnbull
International Institute for Self-Governance
Date Posted: August 29, 2008
Last Revised: November 18, 2009
Accepted Paper Series
400 downloads

Incl. Electronic Paper Can an Asia Pacific Community, Similar to the European Community, Emerge?
Journal of Banking and Finance, Vol. 33, No. 2, 2009
Fariborz Moshirian
The University of New South Wales - The Australian School of Business
Date Posted: August 28, 2008
Last Revised: October 29, 2009
Accepted Paper Series
146 downloads

Incl. Electronic Paper Employee Ownership, Board Representation, and Corporate Financial Policies
21st Australasian Finance and Banking Conference 2008 Paper
William L. Megginson , Edith Ginglinger and Timothée Waxin
University of Oklahoma , Université Paris-Dauphine and EDHEC Business School
Date Posted: August 27, 2008
Last Revised: March 18, 2009
Working Paper Series
370 downloads

Government Ownership and Performance: An Analysis of Listed Companies in Malaysia
Rubi Ahmad , Huson Joher Aliahmed and Nazrul Hisyam Ab Razak Sr.
University of Malaya (UM) , Curtin University of Technology Malaysia campus and University of Putra Malaysia - Department of Accounting and Finance, Faculty of Economics and Management
Date Posted: August 27, 2008
Working Paper Series

Incl. Electronic Paper SOX, Corporate Transparency, and the Cost of Debt
Midwest Finance Association 2013 Annual Meeting Paper
Sandro C. Andrade , Gennaro Bernile and Frederick Hood III
University of Miami - Department of Finance , University of Miami - School of Business Administration and Iowa State University - Department of Accounting and Finance
Date Posted: August 26, 2008
Last Revised: January 21, 2013
Working Paper Series
350 downloads

Incl. Electronic Paper Globalisation, Growth and Institutions
Journal of Banking and Finance, Vol. 32, No. 2, 2008
Fariborz Moshirian
The University of New South Wales - The Australian School of Business
Date Posted: August 26, 2008
Accepted Paper Series
143 downloads

Incl. Electronic Paper Domestic Liquidity Costs and Cross-Listing in the US
21st Australasian Finance and Banking Conference 2008 Paper
Nhut H. Nguyen and Henk Berkman
The University of Auckland and University of Auckland - Faculty of Business & Economics
Date Posted: August 25, 2008
Last Revised: June 15, 2010
Working Paper Series
62 downloads

Incl. Electronic Paper Too Busy to Show Up? An Analysis of Directors' Absences
Pornsit Jiraporn , Wallace N. Davidson III, Yixi Ning and Peter J. DaDalt
Pennsylvania State University - SGPS; National Institute of Development Administration (NIDA), Bangkok, Thailand , Southern Illinois University at Carbondale - Department of Finance , University of Houston - Victoria - School of Business Administration and University of Rhode Island - Area of Finance and Insurance
Date Posted: August 25, 2008
Last Revised: September 07, 2008
Working Paper Series
177 downloads

Incl. Electronic Paper The Impact of Political Connections on Firms' Operation Performance and Financing Decisions
21st Australasian Finance and Banking Conference 2008 Paper
Narjess Boubakri and Jean-Claude Cosset
American University of Sharjah - School of Business and Management and HEC Montreal
Date Posted: August 23, 2008
Last Revised: November 29, 2011
Working Paper Series
442 downloads

Incl. Electronic Paper Mutual Fund Advisory Fees: New Evidence and a Fair Fiduciary Duty Test
Oklahoma Law Review, Vol. 61, p. 83, 2008
John P. Freeman and Stewart L. Brown
University of South Carolina and Florida State University - Department of Finance
Date Posted: August 22, 2008
Last Revised: August 28, 2008
Accepted Paper Series
423 downloads

Incl. Electronic Paper The Impact of Financing Decision, Dividend Policy and Corporate Ownership on Firm Performance at Presence or Absence of Growth Opportunity: A Panel Data Approach, Evidence from Kuala Lumpur Stock Exchange
21st Australasian Finance and Banking Conference 2008 Paper
Huson Joher Aliahmed
Curtin University of Technology Malaysia campus
Date Posted: August 22, 2008
Working Paper Series
984 downloads

Incl. Fee Electronic Paper Governing the Governors: A Clinical Study of Central Banks
CEPR Discussion Paper No. DP6888
Lars Frisell , Kasper Roszbach and Giancarlo Spagnolo
Sveriges Riksbank , Sveriges Riksbank (Bank of Sweden) - Research Division and Stockholm School of Economics (SITE)
Date Posted: August 20, 2008
Working Paper Series
3 downloads

Incl. Electronic Paper Text, Style, Presentation - Assessing the Drafting Experiment in Australian Tax Laws
Sydney Law School Research Paper No. 08/92
Graeme S. Cooper
University of Sydney - Faculty of Law
Date Posted: August 20, 2008
Working Paper Series
117 downloads

Financial Expertise of Directors
Journal of Financial Economics (JFE), Vol. 88, No. 2, pp. 323-354, May 2008
A. Burak Guner , Ulrike Malmendier and Geoffrey A. Tate
Menta Capital , University of California, Berkeley - Department of Economics and University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School
Date Posted: August 19, 2008
Accepted Paper Series

Incl. Electronic Paper Tata Steel (A): The Bid for Corus
Cases in Corporate Finance, 2009
Vishwanath Ramanna
T A Pai Management Institute
Date Posted: August 19, 2008
Last Revised: October 06, 2010
Working Paper Series
848 downloads

Incl. Electronic Paper A Review of Corporate Governance in China
Larry Li , Tony Naughton and Martin Hovey
RMIT University - School of Economics, Finance and Marketing , RMIT University - School of Economics, Finance and Marketing and UNE Business School
Date Posted: August 18, 2008
Working Paper Series
1126 downloads

Incl. Electronic Paper Environmental Uncertainty and IT Governance: A Moral Hazard Perspective
Ling Xue , Gautam Ray and Bin Gu
affiliation not provided to SSRN , affiliation not provided to SSRN and Arizona State University (ASU) - Department of Information Systems
Date Posted: August 15, 2008
Last Revised: May 26, 2010
Working Paper Series
149 downloads

Incl. Electronic Paper Capital Imports, Innovation Finance and New Comparative Advantage in Small Countries
AIB Insights, Vol. 2, pp. 10-11, 2007
Avi Messica
Colman College of Management
Date Posted: August 13, 2008
Accepted Paper Series
71 downloads

Incl. Electronic Paper SME Development in Indonesia: Do Economic Growth and Government Supports Matter?
Tulus Tambunan
Trisakti University - Faculty of Economics
Date Posted: August 13, 2008
Working Paper Series
528 downloads

Incl. Electronic Paper Self-Organizing Fuzzy and MLP Approaches to Detecting Fraudulent Financial Reporting
SOFT COMPUTING IN FINANCIAL ENGINEERING, R.A. Riberio, H.J. Zimmerman, R.R. Yager, & J. Kacpryzk, eds., New York, 1999
Ehsan H. Feroz and Taek M. Kwon
University of Washington - Tacoma-Milgard School of Business and University of Minnesota - Twin Cities - Electrical and Computer Engineering
Date Posted: August 12, 2008
Last Revised: June 15, 2009
Accepted Paper Series
139 downloads

Incl. Electronic Paper On the Fortunes of Stock Exchanges and Their Reversals: Evidence from Foreign Listings
ECGI - Finance Working Paper No. 214/2008, Paolo Baffi Centre Research Paper No. 2009-60
Nuno Goncalves Gracias Fernandes and Mariassunta Giannetti
IMD International and Stockholm School of Economics
Date Posted: August 07, 2008
Last Revised: August 12, 2012
Working Paper Series
307 downloads


 

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