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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 572,076
Full Text Papers: 473,759
Authors: 265,069
Papers Received in
  Last 12 months:
63,445

Paper Downloads:
To date: 79,712,150
Last 12 months: 10,196,648
Last 30 days: 1,357,794

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  Resolved
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273,041
Total References: 9,075,124
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Total Citation
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6,016,397
Papers with
  Resolved
  Footnotes:
94,649
Total Footnotes: 9,191,946


SSRN eLibrary Search Results
JEL Code: M41
4,829,222 Total downloads
Showing Papers 1,991 - 2,040 of 10,575
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1 2 3 4 ... 212 | Next >
   


Incl. Electronic Paper A Re-Examination of the Cost of Capital Benefits from Higher Quality Disclosures
Frank Heflin , James R Moon Jr. and Dana Wallace
Florida State University - College of Business , Georgia State University - School of Accountancy and University of Central Florida
Date Posted: October 24, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Fair Value Measurement in Financial Reporting
Foundations and Trends in Accounting, Vol. 9, Forthcoming
Leslie D. Hodder , Patrick E. Hopkins and Katherine Schipper
Indiana University - Kelley School of Business - Department of Accounting , Indiana University - Kelley School of Business - Department of Accounting and Duke University - Fuqua School of Business
Date Posted: October 24, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper Lobbying Behavior of Governmental Entities: Evidence from Public Pension Accounting Rules
Abigail M. Allen and Reining Petacchi
Harvard Business School and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: October 24, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Does Public/Private Status Affect Small and Medium Enterprises’ Earnings Management Practices? A Study on French Case
Yves Mard and Ludovic Vigneron
Clermont University, CRCGM and University of Valenciennes - IDP
Date Posted: October 24, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper The Association between Voluntary Disclosure and Corporate Governance in the Presence of Severe Agency Conflicts
Ana Gisbert and Begoña Navallas
Universidad Autónoma de Madrid and Universidad Autónoma de Madrid
Date Posted: October 23, 2014
Working Paper Series
5 downloads

Performance-Vested Stock Options and Interest Alignment
The British Accounting Review 41(1): 46-61
Yu Flora Kuang and Bo Qin
VU University Amsterdam and University of Amsterdam
Date Posted: October 23, 2014
Last Revised: October 24, 2014
Accepted Paper Series

The Influence of Firm and Executive Characteristics on Performance-Vested Stock Option Grants
International Business Review 21(5): 906-928
Bo Qin
University of Amsterdam
Date Posted: October 23, 2014
Last Revised: October 24, 2014
Accepted Paper Series

CEO Origin and Accrual-Based Earnings Management
Accounting Horizons 28(3): 605-626
Yu Flora Kuang , Bo Qin and J. Wielhouwer
VU University Amsterdam , University of Amsterdam and VU University Amsterdam
Date Posted: October 23, 2014
Accepted Paper Series

Audit Reports
Routledge Companion to Auditing, edited by David Hay, W. Robert Knechel and Marleen Willekens, Forthcoming
Paul Coram
University of Adelaide - Business School
Date Posted: October 23, 2014
Accepted Paper Series

The Influence of CEO Power on Compensation Contract Design
The Accounting Review, July 2015 Forthcoming
Margaret A. Abernethy , Yu Flora Kuang and Bo Qin
University, Department of Accounting , VU University Amsterdam and University of Amsterdam
Date Posted: October 23, 2014
Accepted Paper Series

Incl. Electronic Paper Once Lucky, Always Lucky? Institutional Trading in a Connected World
Hai Lu and Xiaolu Wang
University of Toronto - Rotman School of Management and Iowa State University
Date Posted: October 23, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper The Impact of Emerging Growth Company Status on Initial Public Offering Valuation and the Associated Auditor Risk and Effort
Tiffany J. Westfall and Thomas C. Omer
University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Date Posted: October 22, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Accounting Information Systems and Ethics Research: Review, Synthesis, and the Future
Binod Guragai , Nicholas Hunt , Marc Neri and Eileen Zalkin Taylor
University of North Texas , University of North Texas , University of North Texas and North Carolina State University
Date Posted: October 22, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Social Desirability Bias and Earnings Management Around the World
Paweł Niszczota
Poznań University of Economics - Department of International Finance
Date Posted: October 22, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper The Unintended Effect of FAS 123R on Firms’ Stock Repurchase Activity
Joanna Golden and Mark J. Kohlbeck
Florida Atlantic University - School of Accounting and Florida Atlantic University - School of Accounting
Date Posted: October 21, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper The Three Hurdles of Tax Planning: How Business Context, Aims of Tax Planning, and Tax Manager Power Affect Tax Expense
arqus Discussion Paper No. 176
Anna Feller and Deborah Knirsch Schanz
Ludwig-Maximilians-Universität München - Faculty of Business Administration (Munich School of Management) and Ludwig-Maximilians-Universität München - Faculty of Business Administration (Munich School of Management)
Date Posted: October 21, 2014
Working Paper Series
4 downloads

Budget Deficit Caused by Non-Judicious-CUM-Badly-Planned Expenditure Exerts Stagflationary Pressures Financial Management Analysis -- Case Studies
Journal of Financial Management and Analysis Vol. 27 No. 1(Jan-Jun 2014)
M. R. K. Swamy
Om Sai Ram Centre for Financial Management Research
Date Posted: October 20, 2014
Accepted Paper Series

Adequacy or Inadequacy of Accounting Information in Annual Financial Reports: Methodological Analysis
Journal of Financial Management and Analysis Vol. 27 No. 1 (Jan-Jun 2014)
M. R. K. Swamy , A. Soyode and A. Ariyo
Om Sai Ram Centre for Financial Management Research , Independent and University of Ibadan
Date Posted: October 20, 2014
Accepted Paper Series

Incl. Electronic Paper The Efficacy of Shareholder Voting in Staggered and Non-Staggered Boards: The Case of Audit Committee Elections
Ronen Gal-Or , Rani Hoitash and Udi Hoitash
Northeastern University - Accounting Group , Bentley University - Department of Accountancy and Northeastern University
Date Posted: October 19, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Presidential Elections and the Market Pricing of Future Earnings
Michael S. Drake , Michael A. Mayberry and Jaron H. Wilde
Brigham Young University - Marriott School , University of Florida - Fisher School of Accounting and University of Iowa - Henry B. Tippie College of Business
Date Posted: October 19, 2014
Working Paper Series
14 downloads

Incl. Electronic Paper Do Analysts Understand the Economic and Reporting Complexities of Derivatives?
Hye Sun Chang , Michael P. Donohoe and Theodore Sougiannis
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: October 17, 2014
Working Paper Series
42 downloads

Incl. Electronic Paper Benchmarking for Routines and Organizational Knowledge
Mircea Epure
Department of Economics and Business, Universitat Pompeu Fabra and Barcelona GSE
Date Posted: October 17, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper The U.S. Move to International Accounting Standards - A Matter of Cultural Discord - How Do We Reconcile?
University of Memphis Law Review, Vol. 39, p. 835, 2009
Neal F. Newman
Texas A&M University (TAMU) - School of Law
Date Posted: October 17, 2014
Accepted Paper Series
10 downloads

Incl. Electronic Paper Proprietary Costs & Governance on the Segment Disclosure Decision
Ana Gisbert , Begoña Navallas and Domi Romero
Universidad Autónoma de Madrid , Universidad Autónoma de Madrid and Universidad Autónoma de Madrid
Date Posted: October 17, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Overconfident Managers and Internal Controls
Sheng‐Syan Chen , Shu-Miao Lai , Chih-Liang Liu and Sarah E. McVay
National Taiwan University - Department of Finance , Kainan University - Department of Accounting , Chang Gung University - Department of Industrial and Business Management and University of Washington
Date Posted: October 16, 2014
Working Paper Series
47 downloads

Incl. Electronic Paper Estimating Firm-Specific Implied Risk Premium
Pengguo Wang
Xfi, University of Exeter
Date Posted: October 16, 2014
Working Paper Series
29 downloads

Incl. Electronic Paper The Effect of China's Weak Institutional Environment on the Quality of Big Four Audits
The Accounting Review, Forthcoming
Bin Ke , Clive S. Lennox and Qingquan Xin
Nanyang Technological University , Nanyang Technological University and Chongqing University
Date Posted: October 16, 2014
Accepted Paper Series
33 downloads

Incl. Electronic Paper Auditor Offices and the Comparability and Quality of Clients' Earnings
Brett Kawada
San Diego State University - Accountancy
Date Posted: October 16, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Accounting Quality, Information Risk and Implied Volatility Around Earnings Announcements
Seraina C. Anagnostopoulou and Andrianos E. Tsekrekos
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: October 15, 2014
Working Paper Series
27 downloads

Incl. Electronic Paper Tax-Motivated Income Shifting and the Information Environment
Ciao-Wei Chen , Bradford Hepfer , Phillip Quinn and Ryan J. Wilson
University of Iowa - Department of Accounting , The University of Iowa - Department of Accounting , University of Washington - Foster School of Business and University of Oregon - Lundquist College of Business
Date Posted: October 15, 2014
Working Paper Series
50 downloads

Incl. Electronic Paper Enron and the Special Purpose Entities-Use or Abuse? -- The Real Problem -- The Real Focus
NAFTA: Law and Business Review of the Americas, Vol. 13, p. 97 (2007)
Neal F. Newman
Texas A&M University (TAMU) - School of Law
Date Posted: October 15, 2014
Accepted Paper Series
18 downloads

Incl. Electronic Paper The 'Carrot' Approach to Accounting Standard Setting
University of Miami Business Law Review, Vol. 16, p. 227, 2008
Neal F. Newman
Texas A&M University (TAMU) - School of Law
Date Posted: October 15, 2014
Accepted Paper Series
11 downloads

Incl. Electronic Paper One Worldwide Set of Global Accounting Standards? - HMM
Hastings Business Law Journal, Vol. 10, 2014
Neal F. Newman
Texas A&M University (TAMU) - School of Law
Date Posted: October 15, 2014
Accepted Paper Series
13 downloads

Costing System and Organisational Behavior
Anil Kshatriya
Institute of Management Technology Nagpur
Date Posted: October 15, 2014
Working Paper Series

Incl. Electronic Paper Comparing the Publication Process in Accounting, Economics, Finance, Management, Marketing, Psychology, and the Natural Sciences
David A. Wood
Brigham Young University - School of Accountancy
Date Posted: October 15, 2014
Working Paper Series
276 downloads

The Value of Saints and the Price of Sin
Pacific-Basin Finance Journal, Forthcoming
SzeKee Koh , Robert B. Durand and Manapon Limkriangkrai
Singapore Institute of Technology , Curtin University of Technology - School of Economics and Finance - Department of Finance and Banking and Monash University
Date Posted: October 13, 2014
Accepted Paper Series

Incl. Electronic Paper An Open Question in the Integrated Reporting: Materiality or Conciseness?
Francesco Bavagnoli , Maurizio Comoli , Lorenzo Gelmini and Patrizia Riva
University of Piemonte Orientale , University of Piemonte Orientale , University of Eastern Piedmont and University of Piemonte Orientale
Date Posted: October 13, 2014
Working Paper Series
14 downloads

Incl. Electronic Paper Vertical Integration and Valuation of International Oil Companies
USAEE Working Paper No. 14-176
Bard Misund , Petter Osmundsen and Marius Sikveland
University of Stavanger , University of Stavanger and University of Stavanger
Date Posted: October 12, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper Chinese Firms’ Corporation Social Responsibility Disclosure and Investment Efficiency
Ma Zhong and Guanghua Xu
Nanjing University of Science and Technology and Nanjing University of Science and Technology
Date Posted: October 11, 2014
Last Revised: October 14, 2014
Working Paper Series
24 downloads

Is Cognitive Bias Really Present in Analyst Forecasts? The Role of Investor Sentiment
International Business Review 23 (2014) 824–837,
Pilar Corredor , Elena Ferrer and Rafael Santamaria
Public University of Navarre , Universidad Pública de Navarra and Public University of Navarre
Date Posted: October 10, 2014
Accepted Paper Series

Incl. Electronic Paper Management Forecast Disaggregation and the Legal Environment: International Evidence
Jeff Ng , Albert Tsang and Oktay Urcan
Chinese University of Hong Kong (CUHK) - School of Accountancy , The Chinese University of Hong Kong (CUHK) - School of Accountancy and University of Illinois at Urbana-Champaign
Date Posted: October 09, 2014
Working Paper Series
26 downloads

Incl. Electronic Paper Managing the Risk of Fraud Investigation: From Investigation Room to Court Room
Godwin Emmanuel Oyedokun
The Chartered Institute of Taxation of Nigeria
Date Posted: October 09, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Does SOX 404 Have Teeth? Consequences of the Failure to Report Existing Internal Control Weaknesses
Accounting Review, Forthcoming
Sarah C. Rice , David P. Weber and Biyu Wu
Texas A&M University (TAMU) - Mays Business School , University of Connecticut - Department of Accounting and University of Connecticut - Department of Accounting
Date Posted: October 08, 2014
Accepted Paper Series
50 downloads

Incl. Electronic Paper Sarbanes-Oxley Act and Patterns in Stock Returns Around Executive Stock Option Exercise Disclosures
Accounting & Finance, Forthcoming
Eli Bartov and Lucile Faurel
New York University and University of California, Irvine
Date Posted: October 08, 2014
Accepted Paper Series
16 downloads

Do Accruals, Cash and Decomposed Leverage Have Any Information About Future Profitability? Some Evidence from India
Santanu Das
International Management Institute Bhubaneswar
Date Posted: October 08, 2014
Working Paper Series

Incl. Electronic Paper Abnormal Real Operations, Real Earnings Management, and Subsequent Crashes in Stock Prices
Bank of Finland Research Discussion Paper 19/2014, Review of Quantitative Finance and Accounting, Forthcoming
Bill Francis , Iftekhar Hasan and Lingxiang Li
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology , Fordham University and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Date Posted: October 08, 2014
Accepted Paper Series
42 downloads

Disclosure Policy in a Mixed Market
European Accounting Review, Forthcoming
Kenji Matsui
Kobe University - Graduate School of Business Administration
Date Posted: October 08, 2014
Accepted Paper Series

Incl. Electronic Paper The Impact of Whistleblowers on Financial Misrepresentation Enforcement Actions
Andrew C. Call , Gerald S. Martin , Nathan Y. Sharp and Jaron H. Wilde
Arizona State University (ASU) - School of Accountancy , American University - Kogod School of Business , Texas A&M University (TAMU) - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Date Posted: October 07, 2014
Working Paper Series
97 downloads

Incl. Electronic Paper Institutional Incentives and Earnings Quality: The Influence of Government Ownership in China
Xiang Liu , Reza Saidi and Mohammad Sadi Bazaz
California State University, San Bernardino , Catholic University of America (CUA) and California State University, San Bernardino - Department of Accounting & Finance
Date Posted: October 06, 2014
Last Revised: October 11, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper The Role of Revenue-Expense Mismatching in Explaining the Tax Fundamental's Ability to Predict Earnings Growth
Georgetown McDonough School of Business Research Paper No. 2505739
Sangwan Kim , Allison Koester and Steve C. Lim
University of Massachusetts - Boston , Georgetown University and Texas Christian University - M.J. Neeley School of Business
Date Posted: October 06, 2014
Working Paper Series
59 downloads


 

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