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SSRN eLibrary Statistics:

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

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Last 12 months: 11,175,672
Last 30 days: 1,053,329

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SSRN eLibrary Search Results
JEL Code: M4
5,290,609 Total downloads
Showing Papers 2,041 - 2,090 of 13,018
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Incl. Electronic Paper On the Interplay between Strategy and Management Control Systems
Roeland H. R. M. Aernoudts
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Date Posted: February 15, 2012
Last Revised: February 22, 2012
Working Paper Series
715 downloads

Incl. Electronic Paper Financial Performance Measures and Value Creation: A Review
 Daniela Venanzi
University of Roma III - Department of Economics
Date Posted: November 28, 2010
Last Revised: December 09, 2011
Working Paper Series
714 downloads

Incl. Electronic Paper Macro to Micro: Country Exposures, Firm Fundamentals and Stock Returns
AFA 2013 San Diego Meetings Paper
 Ningzhong Li and A. Irem Tuna
University of Texas at Dallas and London Business School
Date Posted: March 07, 2012
Last Revised: March 19, 2013
Working Paper Series
714 downloads

Incl. Electronic Paper Publication Benchmarking Data Based on Faculty Promoted at the Top 75 US Accounting Research Institutions
Issues in Accounting Education, Forthcoming
 Steven M. Glover , Douglas F. Prawitt , Scott L. Summers and David A. Wood
Brigham Young University , Brigham Young University , Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: October 23, 2010
Last Revised: September 07, 2011
Accepted Paper Series
714 downloads

Incl. Electronic Paper Characteristics of Institutional Investors and Discretionary Accruals
 C.S. Agnes Cheng and Austin L. Reitenga
Louisiana State University and University of Alabama
Date Posted: November 10, 2003
Working Paper Series
713 downloads

Incl. Electronic Paper Making Sense of Cents: An Examination of Firms that Marginally Miss or Beat Analysts Forecasts
 Sanjeev Bhojraj , Paul Hribar and Marc Picconi
Cornell University - Samuel Curtis Johnson Graduate School of Management , University of Iowa - Henry B. Tippie College of Business and Indiana University Bloomington - Kelley School of Business
Date Posted: June 30, 2003
Working Paper Series
713 downloads

Incl. Electronic Paper Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea
 Cheong H. Yi and Jeong-Bon Kim V
Hong Kong Polytechnic University - School of Accounting and Finance and City University of Hong Kong
Date Posted: February 15, 2005
Working Paper Series
713 downloads

Incl. Electronic Paper Self-Selection of Auditors and Audit Pricing in Private Firms
 Paul K. Chaney , Debra C. Jeter and Lakshmanan Shivakumar
Vanderbilt University - Accounting , Vanderbilt University - Accounting and London Business School
Date Posted: June 07, 2003
Working Paper Series
712 downloads

Incl. Electronic Paper The Effects of Governance on the Accuracy of Charitable Expenses Reported by Nonprofit Organizations
 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 15, 2004
Last Revised: March 17, 2011
Working Paper Series
711 downloads

Incl. Electronic Paper Investor Sentiment and Analysts' Earnings Forecast Errors
Management Science (Special Issue on Behaviorial Economics and Finance), Vol. 58 (2) pp. 293-307, February 2012
 Paul Hribar and John M. McInnis
University of Iowa - Henry B. Tippie College of Business and University of Texas at Austin - Department of Accounting
Date Posted: August 15, 2009
Last Revised: June 01, 2012
Accepted Paper Series
710 downloads

Incl. Electronic Paper Managerial Myopia, Real Earnings Management, and Disclosure Frequency
 Sanjeev Bhojraj and Robert Libby
Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: November 14, 2003
Last Revised: February 22, 2012
Working Paper Series
710 downloads

Incl. Electronic Paper Voluntary Disclosure Practices by Foreign Firms Cross-Listed in the United States
 Ole-Kristian Hope , Tony Kang and Joung W. Kim
University of Toronto - Rotman School of Management , Oklahoma State University - School of Accounting and Nova Southeastern University - H. Wayne Huizenga School of Business & Entrepreneurship
Date Posted: May 10, 2010
Last Revised: January 14, 2013
Working Paper Series
710 downloads

Incl. Electronic Paper Are Asset Securitizations Sales or Loans?
University of Michigan Ross School of Business Research Paper
 Wayne R. Landsman , Ken V. Peasnell and Catherine Shakespeare
University of North Carolina (UNC) at Chapel Hill - Accounting Area , Lancaster University - Department of Accounting and Finance and University of Michigan - Stephen M. Ross School of Business
Date Posted: August 17, 2006
Working Paper Series
709 downloads

Incl. Electronic Paper Is Guidance a Macro Factor? the Nature and Information Content of Aggregate Earnings Guidance
AAA 2005 FARS Meeting Paper, Journal of Accounting & Economics (JAE), Forthcoming
 Carol Anilowski Cain , Mei Feng and Douglas J. Skinner
Wake Forest University , University of Pittsburgh - Katz Graduate School of Business and The University of Chicago - Booth School of Business
Date Posted: August 04, 2005
Accepted Paper Series
709 downloads

Incl. Electronic Paper The Effect of Experience on Security Analyst Underreaction and Post-Earnings-Announcement Drift
 Michael B. Mikhail , Beverly R. Walther and Richard H. Willis
Arizona State University (ASU) - School of Accountancy , Northwestern University - Department of Accounting Information & Management and Vanderbilt University - Accounting
Date Posted: July 17, 2001
Working Paper Series
709 downloads

Incl. Electronic Paper The Potential Impact of Enforced Lease Capitalisation in the UK Retail Sector
University of Stirling, Department of Accounting, Finance & Law, Discussion Paper No. 01/01
 Alan Goodacre
University of Stirling - Department of Accounting and Finance
Date Posted: August 17, 2001
Working Paper Series
709 downloads

Incl. Electronic Paper The Pros and Cons of Regulating Corporate Reporting: A Critical Review of the Arguments
 Robert M. Bushman and Wayne R. Landsman
University of North Carolina at Chapel Hill - Kenan-Flagler Business School and University of North Carolina (UNC) at Chapel Hill - Accounting Area
Date Posted: March 25, 2010
Working Paper Series
709 downloads

Incl. Electronic Paper Accounting for a Lean Environment
AAA 2011 Management Accounting Section (MAS) Meeting Paper
 Frances A. Kennedy , Sally K. Widener and Rosemary Fullerton
Clemson University - School of Accountancy & Legal Studies , Rice University - Jesse H. Jones Graduate School of Business and Utah State University - School of Accountancy
Date Posted: August 15, 2010
Working Paper Series
708 downloads

Incl. Electronic Paper Enron, Accounting and Lawyers
Notre Dame Lawyer, pp. 14-20, Summer 2002
 Matthew J. Barrett
Notre Dame Law School
Date Posted: August 16, 2005
Accepted Paper Series
708 downloads

Incl. Electronic Paper An Option Pricing Approach to Asset Sale
Heriot-Watt University Working Paper No. 2000/1
 Jihe Song and Shumei Gao
affiliation not provided to SSRN and Heriot-Watt University
Date Posted: August 22, 2000
Working Paper Series
707 downloads

Incl. Electronic Paper Auditor Liability and Client Acceptance Decisions
 Volker Laux and Paul Newman
University of Texas at Austin - Department of Accounting and University of Texas at Austin - Department of Accounting
Date Posted: April 02, 2008
Last Revised: May 17, 2009
Working Paper Series
707 downloads

Incl. Electronic Paper Estimating the Hidden Costs of Environmental Regulation
 Satish Joshi and Ranjani Krishnan
Michigan State University - Department of Agricultural Economics and Michigan State University - Department of Accounting & Information Systems
Date Posted: February 26, 2001
Working Paper Series
707 downloads

Incl. Electronic Paper Intangible Assets and Creative Impairment - An Analysis of Current Disclosure Practices by Top Australian Firms
Journal of Law and Financial Management, Vol. 5, No. 2, pp. 18-24, 2006
 Nigel Finch
The University of Sydney Business School
Date Posted: January 16, 2007
Accepted Paper Series
707 downloads

Incl. Electronic Paper Performance Pricing in Bank Debt Contracts
 Paul Asquith , Anne Beatty and Joseph Weber
Massachusetts Institute of Technology (MIT) - Economics, Finance, Accounting (EFA) , Ohio State University (OSU) - Department of Accounting & Management Information Systems and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: September 30, 2004
Working Paper Series
707 downloads

Incl. Electronic Paper The Evaluation Relevance of Pension Accounting Information: SFAS 87 vs. Fair Value
Drexel College of Business Research Paper No. 2008-01
 Edward M. Werner
Drexel University - Bennett S. LeBow College of Business
Date Posted: January 25, 2008
Working Paper Series
707 downloads

Incl. Electronic Paper An Empirical Examination of Conference Calls as a Voluntary Disclosure Medium
 Richard M. Frankel , Marilyn F. Johnson and Douglas J. Skinner
Washington University in Saint Louis - Olin Business School , Michigan State University - Department of Accounting & Information Systems and The University of Chicago - Booth School of Business
Date Posted: September 16, 1996
Working Paper Series
706 downloads

Incl. Electronic Paper Income Conservatism in the U.S. Technology Sector
Simon School Working Paper No. FR 04-01
 Uday Chandra , Charles E. Wasley and Gregory B. Waymire
SUNY University at Albany , University of Rochester - Simon School of Business and Emory University - Department of Accounting
Date Posted: February 10, 2004
Working Paper Series
706 downloads

Incl. Electronic Paper Abnormal Returns around Disclosure of Problems in Internal Control over Financial Reporting
 Jim Emanuels , Oscar van Leeuwen , Bart van Praag and Philip Wallage
University of Groningen , Free University , University of Amsterdam - Business School and University of Amsterdam - Business School
Date Posted: November 16, 2005
Working Paper Series
705 downloads

Incl. Electronic Paper Auditor Reputation and Auditor Independence in an Emerging Market
 Zulkarnain Muhamad Sori and Yusuf Karbhari
University Putra Malaysia - Department of Accounting and Finance and Cardiff Business School
Date Posted: January 20, 2006
Working Paper Series
705 downloads

Incl. Electronic Paper Do We Really 'Know' What We Think We Know? A Case Study of Seminal Research and its Subsequent Overgeneralization
 Linda Smith Bamber , Theodore E. Christensen and Kenneth M. Gaver
University of Georgia - J.M. Tull School of Accounting , Brigham Young University - Marriott School of Management and University of Georgia - J.M. Tull School of Accounting
Date Posted: February 27, 2000
Working Paper Series
705 downloads

Incl. Electronic Paper Liquidity, Information Risk, and Asset Pricing: Evidence from the U.S. Government Bond Market
AFA 2006 Boston Meetings Paper
 Chunchi Wu , Haitao Li , Yan He and Junbo Wang
Universtity at Buffalo , University of Michigan - Stephen M. Ross School of Business , Indiana University Southeast - School of Business and City University of HongKong
Date Posted: March 23, 2005
Working Paper Series
705 downloads

Incl. Electronic Paper Rules-Based Accounting Standards and Litigation
Accounting Review, Forthcoming, McCombs Research Paper Series No. ACC-06-10
 Dain C. Donelson , John M. McInnis and Richard Mergenthaler Jr.
University of Texas at Austin - McCombs School of Business , University of Texas at Austin - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Date Posted: January 05, 2010
Last Revised: February 11, 2012
Working Paper Series
705 downloads

Incl. Electronic Paper The Voluntary Adoption of International Financial Reporting Standards and Loan Contracting Around the World
Review of Accounting Studies, Forthcoming
 Jeong-Bon Kim V , Judy S.L. Tsui and Cheong H. Yi
City University of Hong Kong , Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: March 14, 2007
Last Revised: October 20, 2010
Accepted Paper Series
705 downloads

Incl. Electronic Paper Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence
European Accounting Review, Forthcoming
 Juan Manuel García Lara , Beatriz Garcia Osma and Fernando Penalva
Universidad Carlos III de Madrid - Department of Business Administration , Universidad Autonoma de Madrid and IESE Business School - University of Navarra
Date Posted: July 10, 2007
Accepted Paper Series
704 downloads

Incl. Electronic Paper Can Short Sellers Anticipate Accounting Restatements?
AAA 2005 Financial Accounting and Reporting Section (FARS) Meeting
 Jap Efendi , Michael Kinney and Edward P. Swanson
University of Texas at Arlington , Texas A&M University (TAMU) - Department of Accounting and Texas A&M University - Mays Business School
Date Posted: September 15, 2004
Working Paper Series
704 downloads

Incl. Electronic Paper Earnings Management at Large US Bank Holding Companies
 Marcia Millon Cornett , Jamie John McNutt and Hassan Tehranian
Bentley University - Department of Finance , Southern Illinois University at Carbondale - Department of Finance and Boston College - Department of Finance
Date Posted: March 03, 2006
Working Paper Series
704 downloads

Incl. Electronic Paper International Accounting in Light of Enron: Evidence from Empirical Research
 Mark H. Lang
University of North Carolina at Chapel Hill
Date Posted: September 02, 2003
Working Paper Series
704 downloads

Incl. Electronic Paper Audit Procurement: Managing Audit Quality and Audit Fees in Response to Agency Costs
 Kevan L. Jensen and Jeff L. Payne
University of Oklahoma - John T. Steed School of Accounting and University of Kentucky - Von Allmen School of Accountancy
Date Posted: November 19, 2003
Working Paper Series
703 downloads

Incl. Electronic Paper Audit Quality and the Accrual Anomaly
 Dennis J. Chambers and Jeff L. Payne
Kennesaw State University and University of Kentucky - Von Allmen School of Accountancy
Date Posted: May 26, 2008
Working Paper Series
703 downloads

Incl. Electronic Paper Open versus Closed Conference Calls: The Determinants and Effects of Broadening Access to Disclosure
JAE Boston Conference June 2001
 Brian J. Bushee , Dawn A. Matsumoto and Gregory S. Miller
University of Pennsylvania - The Wharton School , University of Washington - Department of Accounting and University of Michigan - Ross School of Business
Date Posted: January 11, 2001
Working Paper Series
703 downloads

Incl. Electronic Paper The Governance Role of Institutional Investors and Outsider Directors on the Properties of Management Earnings Forecasts
14th Annual Conference on Financial Economics and Accounting (FEA)
 Bipin B. Ajinkya , Sanjeev Bhojraj and Partha Sengupta
University of Florida - Fisher School of Accounting , Cornell University - Samuel Curtis Johnson Graduate School of Management and Government of the United States of America - Office of the Comptroller of the Currency (OCC)
Date Posted: January 27, 2004
Working Paper Series
703 downloads

Incl. Electronic Paper ‘Deprival Value’ vs ‘Fair Value’ Measurement for Contract Liabilities: How to Resolve the ‘Revenue Recognition’ Conundrum?
Accounting and Business Research, Forthcoming
 Joanne Horton , Richard H. Macve and George Serafeim
London School of Economics & Political Science (LSE) - Department of Accounting and Finance , London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Harvard University - Harvard Business School
Date Posted: July 07, 2006
Last Revised: July 05, 2011
Accepted Paper Series
703 downloads

Incl. Electronic Paper A Model of Mandatory Auditor Rotation
CAAA 2006 Annual Conference Paper, Rotman School of Management Working Paper No. 07-08
 Bryan K. Church and Ping Zhang
Georgia Institute of Technology - Accounting Area and University of Toronto - Rotman School of Management
Date Posted: January 10, 2006
Working Paper Series
702 downloads

Incl. Electronic Paper An Econometric Model of a Firm's Financial Statements
Date Posted: April 04, 2005
Working Paper Series
702 downloads

Incl. Electronic Paper Analytical Auditing Research: New Directions from Several Disciplines
 Mark Penno
University of Iowa - Henry B. Tippie College of Business
Date Posted: February 09, 2004
Working Paper Series
702 downloads

Incl. Electronic Paper Does Greater Firm-specific Return Variation Mean More or Less Informed Stock Pricing?
 Art Durnev , Randall Morck , Bernard Yin Yeung and Paul Zarowin
University of Iowa - Henry B. Tippie College of Business , University of Alberta - Department of Finance and Statistical Analysis , NUS Business School, National University of Singapore and New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: June 14, 2001
Working Paper Series
702 downloads

Incl. Electronic Paper Large Sample Evidence on the Relation Between Stock Option Compensation and Risk Taking
 Shivaram Rajgopal , Michelle Hanlon and Terry J. Shevlin
Emory University - Goizueta Business School , Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of California-Irvine
Date Posted: September 02, 2003
Working Paper Series
702 downloads

Incl. Electronic Paper Litigation Risk and Audit Firm Characteristics
 Jeffrey R. Casterella , Kevan L. Jensen and W. Robert Knechel
Colorado State University , University of Oklahoma - John T. Steed School of Accounting and University of Florida - Fisher School of Accounting
Date Posted: May 30, 2007
Working Paper Series
702 downloads

Incl. Electronic Paper Prediction of Corporate Financial Distress: Evidence from Malaysian Listed Firms during the Asian Financial Crisis
 Yusuf Karbhari and Zulkarnain Muhamad Sori
Cardiff Business School and University Putra Malaysia - Department of Accounting and Finance
Date Posted: September 28, 2004
Working Paper Series
702 downloads

Incl. Electronic Paper The Contribution of Fundamental Analysis in the Presence of Inflation and a Currency Devaluation
 Edward P. Swanson , Lynn L. Rees and Luis Felipe Juarez-Valdes
Texas A&M University - Mays Business School , Texas A&M University (TAMU) - Department of Accounting and Universidad de Las Americas-Puebla
Date Posted: February 19, 2001
Working Paper Series
702 downloads


 

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