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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 489,370
Full Text Papers: 398,250
Authors: 228,711
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  Last 12 months: 		69,655

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To date: 66,729,620
Last 12 months: 11,224,008
Last 30 days: 834,562

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  Footnotes: 		78,859
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SSRN eLibrary Search Results
JEL Code: M4
5,335,395 Total downloads
Showing Papers 2,081 - 2,130 of 13,132
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Incl. Electronic Paper Bank Regulatory Certification and Camel Framework-Related Accounting Signals in the Debt Market
Ronny K. Hofmann
Maastricht University
Date Posted: September 06, 2012
Working Paper Series
83 downloads

Incl. Electronic Paper Bank Skin in the Game and Loan Contract Design: Evidence from Covenant-Lite Loans
 Matthew T. Billett , Redouane Elkamhi , Latchezar Popov and Raunaq S. Pungaliya
Indiana University - Kelley School of Business , University of Iowa - Henry B. Tippie College of Business , University of Virginia and SKK Graduate School of Business
Date Posted: November 03, 2012
Last Revised: May 06, 2013
Working Paper Series
141 downloads

Incl. Electronic Paper Bank-Firm Relation Changes and Earnings Quality - An Analysis on Italian Small-Medium Sized Companies
 Giovanni Fiori , Riccardo Tiscini and Francesca di Donato
LUISS Guido Carli University , Universitas Mercatorum and LUSPIO
Date Posted: November 28, 2007
Working Paper Series
259 downloads

Incl. Electronic Paper Bank-Firm Relationhips and Security Analyst Activities: Evidence from Japan
 Kentaro Koga and Satomi Uchino
Graduate School of International Corporate Strategy and Waseda University
Date Posted: January 10, 2006
Last Revised: May 15, 2008
Working Paper Series
169 downloads

Incl. Electronic Paper Bankers and Conservatism Around Mandatory IFRS Adoption
CAAA Annual Conference 2013
 Pietro Bonetti , Elisabetta Ipino and Antonio Parbonetti
University of Padova , Concordia University, Quebec and University of Padua
Date Posted: January 15, 2013
Working Paper Series
9 downloads

Bankers' Compensation and Fair Value Accounting
Journal of Corporate Finance, Vol. 17, No. 4, pp. 1096-1115
 Gilad Livne , Alistair Milne and Garen Markarian
City University London - Sir John Cass Business School , Loughborough School of Business and Economics and Fundación Instituto de Empresa, S.L. - IE Business School
Date Posted: September 01, 2011
Accepted Paper Series

Incl. Electronic Paper Bankers’ Compensation and Fair Value Accounting
 Gilad Livne , Garen Markarian and Alistair Milne
City University London - Sir John Cass Business School , Fundación Instituto de Empresa, S.L. - IE Business School and Loughborough School of Business and Economics
Date Posted: April 05, 2009
Last Revised: May 10, 2011
Working Paper Series
349 downloads

Banking Industry Financial Statement Fraud and the Effects of Regulation Enforcement and Increased Public Scrutiny
Research in Accounting Regulation, Vol. 17, 2004
 Brian Patrick Green and Alan Reinstein
University of Michigan at Dearborn - Accounting & Finance and Wayne State University
Date Posted: February 12, 2004
Accepted Paper Series

Bankruptcy Classification Errors in the 1980s: An Empirical Analysis of Altman's and Ohlson's Models
REVIEW OF ACCOUNTING STUDIES, Vol 1, No 4, 1997
 Joy Begley , Jin Ming and Susan G. Watts
University of British Columbia (UBC) - Sauder School of Business , Shanghai Jiao Tong University and Purdue University
Date Posted: April 14, 1997
Accepted Paper Series

Incl. Electronic Paper Bankruptcy Classification of Firms Investigated by the US Securities and Exchange Commission: An Evolutionary Ensemble Computing Model Approach
 Sergio Davalos , Fei Leng , Ehsan H. Feroz and Zhiyan Cao
University of Washington, Tacoma - Milgard School of Business , University of Washington, Tacoma , University of Washington - Tacoma-Milgard School of Business and University of Washington Tacoma
Date Posted: August 31, 2009
Working Paper Series
151 downloads

Incl. Electronic Paper Bankruptcy Prediction Based on Stochastic Processes: A New Model Class to Predict Corporate Bankruptcies?
 Jan Klobucnik and Soenke Sievers
University of Cologne and University of Cologne
Date Posted: March 23, 2013
Working Paper Series
60 downloads

Incl. Electronic Paper Bankruptcy Prediction During the IMF Crisis: Evidence from Malaysian Listed Industrial Companies
 Zulkarnain Muhamad Sori and Yusuf Karbhari
University Putra Malaysia - Department of Accounting and Finance and Cardiff Business School
Date Posted: September 28, 2004
Working Paper Series
506 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
922 downloads

Bankruptcy Prediction Using Ex Ante Neural Networks and Realistically Proportioned Testing Sets
 Marilyn M. Greenstein-Prosch and Mary Jeanne Welsh
Arizona State University (ASU) - School of Global Management and Leadership and LaSalle University
Date Posted: January 06, 1997
Working Paper Series

Bankruptcy Probability Changes and the Differential Informativeness of Bond Upgrades and Downgrades
Journal of Banking and Finance, Forthcoming
 Yongtae Kim and Sandeep Nabar
Santa Clara University - Leavey School of Business and Oklahoma State University, Stillwater - Spears School of Business
Date Posted: February 06, 2007
Accepted Paper Series

Bankruptcy, Managerial Behaviour and Audit Failure: Evidence from the UK, 1987-94
Clive S. Lennox
Nanyang Technological University
Date Posted: December 06, 1997
Working Paper Series

Bankruptcy-Related Opinions: The Effects of Partner Compensation Plans, Client Size, and Office Size
 Joseph V. Carcello , Dana R. Hermanson and H. Fenwick Huss
University of Tennessee, Knoxville - College of Business Administration , Kennesaw State University - Department of Accounting and Georgia State University
Date Posted: June 27, 1997
Working Paper Series

Incl. Electronic Paper Banks' Earnings Management before Potential Violation of Dividend Regulation in Japan
Economics Working Paper No. 238
 Kazuo Kato , Michio Kunimura and Yasushi Yoshida
Osaka University of Economics , Nagoya City University - Department of Economics and Sumitomo-Life Research Institute, Inc.
Date Posted: June 27, 2001
Working Paper Series
430 downloads

Incl. Electronic Paper Banks' Survival during the Financial Crisis: The Role of Regulatory Reporting Quality
 Jeffrey Ng and Tjomme O. Rusticus
Singapore Management University - School of Accountancy and Northwestern University - Kellogg School of Management
Date Posted: July 22, 2011
Last Revised: April 18, 2013
Working Paper Series
549 downloads

Banks, Risk and FAS 105 Disclosures
JOURNAL OF ACCOUNTING AUDITING AND FINANCE, Vol 11, No 3, Summer 1996
 Mary Lea McAnally
Texas A&M University (TAMU) - Department of Accounting
Date Posted: June 16, 1998
Accepted Paper Series

Incl. Electronic Paper Barbarians at the Gatekeepers?: A Proposal for a Modified Strict Liability Regime
Washington University Law Quarterly, Vol. 79
 Frank Partnoy
University of San Diego School of Law
Date Posted: August 27, 2001
Accepted Paper Series
818 downloads

Incl. Electronic Paper Bargain Purchase Gains and the Acquisitions of Failed Banks
 Kimberly Dunn , Mark J. Kohlbeck and Thomas Joseph Smith
Florida Atlantic University - School of Accounting , Florida Atlantic University - School of Accounting and Florida Atlantic University - School of Accounting
Date Posted: April 05, 2011
Working Paper Series
120 downloads

Incl. Electronic Paper Barriers to Mobility: The Lockout Effect of U.S. Taxation of Worldwide Corporate Profits
 John R. Graham , Michelle Hanlon and Terry J. Shevlin
Duke University - Fuqua School of Business , Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of California-Irvine
Date Posted: December 17, 2008
Last Revised: September 01, 2010
Working Paper Series
497 downloads

Baruch Lev, INTANGIBLES: MANAGEMENT, MEASUREMENT AND REPORTING, Bookings Institution Press, 2001
 Baruch Lev
New York University - Stern School of Business
Date Posted: January 22, 2001
Accepted Paper Series

Basic Concepts in Market-Based Cash Flow Valuation
 Joseph Tham and Ignacio Velez-Pareja
Duke University - Duke Center for International Development in the Sanford School of Public Policy and Master Consultores
Date Posted: February 14, 2005
Working Paper Series

Incl. Electronic Paper Basic Concepts of the External Evaluation of Graduate Programs at Institutions of Higher Education
Social Science Series, Institute for Advanced Research
 Manuel Vélez C. and Paulo Vélez León
Universidad de Cuenca and University of Salamanca
Date Posted: November 26, 2009
Accepted Paper Series
86 downloads

Incl. Electronic Paper Basic Principles of Hedge Accounting
Economy Transdisiplinarity Cognition, 2009
 Cristina Aurora Bunea-Bontas
Constantin Brancoveanu University
Date Posted: August 18, 2009
Accepted Paper Series
627 downloads

Incl. Electronic Paper Bastion Finance
AAA 2012 Management Accounting Section (MAS) Meeting Paper
 Shane Moriarity and Andrew Slessor
Unitec New Zealand - Department of Accounting and Finance and UNITEC Institute of Technology
Date Posted: July 29, 2011
Working Paper Series
41 downloads

Incl. Electronic Paper Be Careful What You Wish For: How Accountants and Congress Created the Problem of Auditor Independence
Boston College Law Review, Vol. 45, 2004
 Sean M. O'Connor
University of Washington School of Law
Date Posted: September 10, 2004
Accepted Paper Series
665 downloads

Beating Earnings Benchmarks and the Cost of Debt
Accounting Review, Vol. 83, No. 2, pp. 377-416, March 2008
 John (Xuefeng) Jiang
Michigan State University
Date Posted: December 04, 2007
Last Revised: October 21, 2010
Accepted Paper Series

Incl. Electronic Paper Beating Market Expectations, Analysts’ Forecasts Dispersion and the Pricing of Credit Default Swaps
 Mauricio A. Melgarejo
INCAE Business School
Date Posted: December 05, 2010
Last Revised: April 14, 2012
Working Paper Series
106 downloads

Incl. Electronic Paper Beating Strategic Earnings Benchmarks with Non-GAAP Figures: International Evidence*
 Helena Isidro and Ana Cristina Marques
ISCTE IUL Business School and NOVA School of Business and Economics
Date Posted: September 01, 2009
Working Paper Series
88 downloads

Incl. Electronic Paper Beaver (1968) Revisited: Has the Information Content of Annual Earnings Announcements Declined in the Past Three Decades?
 Wayne R. Landsman and Edward L. Maydew
University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina at Chapel Hill - Accounting Area
Date Posted: February 11, 2000
Working Paper Series
3258 downloads

Becoming the Chief Financial Officer of an Organization: Experimenting with Bourdieu's Practice Theory
Management Accounting Research, Forthcoming
 Jane Baxter and Wai Fong Chua
University of New South Wales and University of New South Wales (UNSW) - School of Accounting
Date Posted: July 23, 2008
Accepted Paper Series

Incl. Electronic Paper Behavioral Accounting and Corporate Governance: Compensation Regimes with the Example of UBS Switzerland
 Christian Offenhammer
University of St. Gallen
Date Posted: October 06, 2010
Last Revised: October 09, 2010
Working Paper Series
258 downloads

Incl. Electronic Paper Behavioral Causes of the Bullwhip Effect in a Single Echelon
 Francesca Gino , Robert J. Bloomfield and Susan Cohen Kulp
University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School , Cornell University - Samuel Curtis Johnson Graduate School of Management and George Washington University - Department of Accountancy
Date Posted: April 01, 2007
Working Paper Series
299 downloads

Behavioral Evidence on the Effects of Principles- and Rules-Based Standards
Accounting Horizons, Forthcoming
 Mark W. Nelson
Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: February 18, 2003
Accepted Paper Series

Incl. Electronic Paper Behavioral Evidence on the Effects of Principles- and Rules-Based Standards
 Mark W. Nelson
Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: February 18, 2003
Working Paper Series
1674 downloads

Incl. Electronic Paper Behavioral Finance Curriculum – What Topics and Teaching Approaches to Utilize in a Course?
Fourth Annual Meeting of the Academy of Behavioral Finance & Economics, September 2012
 Victor Ricciardi
Goucher College - Department of Business Management
Date Posted: December 30, 2012
Accepted Paper Series
917 downloads

Incl. Electronic Paper Behavioral Implications of the SEC Market Risk Disclosures
 Lisa Koonce , Mary Lea McAnally and Leslie D. Hodder
University of Texas , Texas A&M University (TAMU) - Department of Accounting and Indiana University Bloomington - Department of Accounting
Date Posted: March 10, 2000
Working Paper Series
574 downloads

Incl. Electronic Paper Behavioral Studies of the Effects of Regulation on Earnings Management and Accounting Choice
ACCOUNTING, ORGANIZATIONS, AND INSTITUTIONS: ESSAYS FOR ANTHONY HOPWOOD, Oxford University Press, 2009, Johnson School Research Paper Series No. #16-09
 Robert Libby and Nicholas Seybert
Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Maryland - Department of Accounting & Information Assurance
Date Posted: March 23, 2009
Last Revised: April 14, 2009
Accepted Paper Series
2234 downloads

Belief Revision in Accounting: A Literature Review of the Belief-Adjustment Model
Advances in Accounting Behavioral Research, Vol. 8, 2005
 Jennifer Kahle Schafer , Robin Pennington and Robert E. Pinsker
Kennesaw State University - Michael J. Coles College of Business , University of Tennessee, Knoxville - College of Business Administration and Florida Atlantic University
Date Posted: June 22, 2007
Accepted Paper Series

Belief Revision Process: The Impact of Evidence Order, Cognitive Style, and Personality
 Damai Nasution
Airlangga University - Faculty of Economics
Date Posted: April 12, 2010
Last Revised: May 13, 2010
Working Paper Series

Incl. Electronic Paper Beliefs About Accountants' Risk Tendencies and Their Effect on the Integration of Accountants' Advice Regarding Expenditure Decisions
AAA 2008 MAS Meeting Paper
 W. Timothy Mitchell and Sean A. Peffer
Georgia State University and University of Kentucky - Gatton College of Business and Economics
Date Posted: July 30, 2007
Working Paper Series
104 downloads

Incl. Electronic Paper Beliefs and Accountability in an Islamic Bank
 Ahmadasri Alaudin , Paul Shantapriyan and Ralph W. Adler
Universiti Utara Malaysia , School of Accounting and Corporate Governance and University of Otago - Department of Accountancy
Date Posted: June 08, 2013
Working Paper Series
2 downloads

Incl. Electronic Paper Bellaire Clinical Labs, Inc. (A)
Darden Case No. UVA-C-2178
 Richard Brownlee and Luann J. Lynch
University of Virginia (UVA) - Darden School of Business and University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
15 downloads

Incl. Electronic Paper Bellaire Clinical Labs, Inc. (B)
Darden Case No. UVA-C-2179
 Richard Brownlee and Luann J. Lynch
University of Virginia (UVA) - Darden School of Business and University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
18 downloads

Incl. Electronic Paper Benchmark for Earnings Performance: Management Forecasts Versus Analysts' Forecasts
 Sandip Dhole , Sagarika Mishra and Shiva Sivaramakrishnan
Indian School of Business , Deakin University and Texas A&M University (TAMU) - Department of Accounting
Date Posted: May 02, 2010
Last Revised: October 21, 2010
Working Paper Series
192 downloads

Incl. Electronic Paper Benchmarking Against the Performance of High Profile 'Scandal' Firms
AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers
 Emre Karaoglu , Tatiana Sandino and Randolph P. Beatty
Columbia University - Columbia Business School , Harvard Business School - Accounting and Control and University of Southern California - Leventhal School of Accounting
Date Posted: September 15, 2006
Working Paper Series
319 downloads

Incl. Fee Electronic Paper Benchmarking Audit Committee Effectiveness in Financial Reporting
International Journal of Auditing, Vol. 8, No. 3, pp. 195-205, November 2004
 Jihe Song and Brian Windram
affiliation not provided to SSRN and Napier University at Edinburgh
Date Posted: October 16, 2004
Accepted Paper Series
16 downloads


 

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