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SSRN eLibrary Statistics:

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Abstracts: 484,096
Full Text Papers: 393,496
Authors: 226,618
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  Last 12 months: 		68,898

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Last 12 months: 11,172,344
Last 30 days: 1,065,092

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SSRN eLibrary Search Results
JEL Code: M4
5,288,507 Total downloads
Showing Papers 2,141 - 2,190 of 13,018
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Incl. Electronic Paper An Extended Performance Reporting Framework for Social and Environmental Accounting
Presented to International Symposium on Corporate Sustainability Management, including Environmental Management Accounting Network - Asia Pacific (Eman Ap). 24-25 November 2005, Bangkok, Thailand
Kittiya Yongvanich and James Guthrie
Ramkhamhaeng University and Macquarie University - Department of Accounting and Finance
Date Posted: March 17, 2009
Accepted Paper Series
688 downloads

Incl. Electronic Paper Equilibrium Earnings Management, Incentive Contracts, and Accounting Standards
Contemporary Accounting Research, Vol. 21, No. 3, Fall 2004
 Pierre Jinghong Liang
Carnegie Mellon University - Tepper School of Business
Date Posted: May 28, 2004
Accepted Paper Series
688 downloads

Incl. Electronic Paper Industry Specialization and Auditor Quality in U.S. Markets
 Michael T. Stein and Brian D. Cadman
University of Oregon - Department of Accounting and University of Utah - David Eccles School of Business
Date Posted: May 17, 2005
Working Paper Series
688 downloads

Incl. Electronic Paper Information Asymmetry, Investment Horizons and the Dual Role of Public Announcements
Review of Accounting Studies, Vol. 5, 2000, London Bus. School Accounting Working Paper No. 001, Cass Business School Research Paper
 Gilad Livne
City University London - Sir John Cass Business School
Date Posted: February 01, 1997
Accepted Paper Series
688 downloads

Incl. Electronic Paper Lean Manufacturing, Non-Financial Performance Measures, and Financial Performance
International Journal of Operations and Production Management, Forthcoming
 Rosemary Fullerton and William F. Wempe
Utah State University - School of Accountancy and Texas Christian University - M.J. Neeley School of Business
Date Posted: December 22, 2008
Accepted Paper Series
688 downloads

Incl. Electronic Paper Determinants of Budgetary Slack in the Laboratory: An Investigation of Controls for Self-Interested Behavior
 Douglas E. Stevens
Florida State University
Date Posted: April 03, 2000
Working Paper Series
686 downloads

Incl. Electronic Paper Shareholder Wealth Effects of Pooling-of-Interests Accounting: Evidence from the SEC's Restriction on Share Repurchases Following Pooling Transactions
 Joseph Weber
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: November 10, 2000
Working Paper Series
686 downloads

Incl. Electronic Paper Can E-Banking Services be Profitable?
University of Tartu Economics and Business Administration Working Paper No. 30-2004
 Olga Lustsik
University of Tartu - Department of Banking
Date Posted: November 03, 2004
Working Paper Series
685 downloads

Incl. Electronic Paper Real Earnings Management and Dividend Payout Signals: A Study for U.S. Real Estate Investment Trusts
(CAAA) 2008 Annual Conference Paper
 Robert H. Edelstein , Peng Liu and Desmond Tsang
University of California, Berkeley - Fisher Center for Real Estate and Urban Economics , Cornell University and McGill University - Desautels Faculty of Management
Date Posted: January 03, 2008
Working Paper Series
685 downloads

Incl. Electronic Paper Economic Recession, Corporate Distress and Income Increasing Accounting Policy Choice
CoBAR Working Paper 2000-07
 Keith A. Houghton , Joanne Kestel , Peter Robinson and Malcolm Smith
Australian National University (ANU) - Faculty of Economics & Commerce , Murdoch University , University of Western Australia and affiliation not provided to SSRN
Date Posted: May 18, 2000
Working Paper Series
684 downloads

Incl. Electronic Paper Investor Sentiment and Pro Forma Earnings Disclosures
Journal of Accounting Research, Vol. 50, No. 1, pp. 1-50, March 2012
 Nerissa C. Brown , Theodore E. Christensen , W. Brooke Elliott and Richard Mergenthaler Jr.
Georgia State University - J. Mack Robinson College of Business , Brigham Young University - Marriott School of Management , University of Illinois at Urbana-Champaign and University of Iowa - Henry B. Tippie College of Business
Date Posted: August 03, 2008
Last Revised: February 20, 2012
Accepted Paper Series
684 downloads

Incl. Electronic Paper Price Models and the Value Relevance of Accounting Information
 Jianming Ye
City University of New York - Baruch College - Stan Ross Department of Accountancy
Date Posted: July 26, 2007
Working Paper Series
684 downloads

Incl. Electronic Paper Interaction of Management Accounting Information System and Logistics Functions: A Case of a Developing Country-Vietnam
 Michele Pomberg and Hamid Pourjalali
affiliation not provided to SSRN and University of Hawaii at Manoa - School of Accountancy
Date Posted: July 02, 2009
Working Paper Series
683 downloads

Incl. Electronic Paper Public Disclosure and Dissimulation of Insider Trades
 Steven J. Huddart , John S. Hughes and Carolyn B. Levine
Pennsylvania State University, University Park - Department of Accounting , University of California at Los Angeles and Carnegie Mellon University - David A. Tepper School of Business
Date Posted: July 30, 2000
Working Paper Series
683 downloads

Incl. Electronic Paper The Impact and Importance of Mandatory Adoption of International Financial Reporting Standards in Europe
 Gary Grudnitski and François Aubert
San Diego State University and University of Auvergne Clermont 1
Date Posted: October 02, 2008
Working Paper Series
683 downloads

Incl. Electronic Paper Accounting Ph.D. Program Graduates: Affiliation Performance and Publication Performance
Review of Quantitative Finance and Accounting, Vol. 29, No. 3, 2007
 Lawrence D. Brown and Indrarini Laksmana
Temple University and Kent State University - Department of Accounting
Date Posted: January 10, 2005
Last Revised: February 19, 2008
Working Paper Series
682 downloads

Incl. Electronic Paper Data Snooping and the Global Accrual Anomaly
EFA 2007 Ljubljana Meetings Paper
 Markus Leippold and Harald Lohre
University of Zurich - Department of Banking and Finance and Deka Investment GmbH
Date Posted: March 21, 2008
Last Revised: October 12, 2010
Working Paper Series
682 downloads

Incl. Electronic Paper The Advantages of Using Earnings for Compensation: Matching Delivered Performance
 Michael J. Barclay , Dhananjay (Dan) K. Gode and S.P. Kothari
University of Rochester - Simon School (Deceased) , New York University (NYU) - Department of Accounting, Taxation & Business Law and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: August 31, 2000
Working Paper Series
682 downloads

Incl. Electronic Paper International Financial Reporting Standards, Institutional Infrastructures and Costs of Equity Capital around the World
 Shauna Shi and Jeong-Bon Kim V
Hong Kong Polytechnic University - School of Accounting and Finance and City University of Hong Kong
Date Posted: May 07, 2007
Working Paper Series
681 downloads

Incl. Electronic Paper Victoria's Accrual Output Based Budgeting System - Delivering as Promised? Some Empirical Evidence
MGSM Working Paper Series No. WP 2003 - 23
 Tyrone M. Carlin
The University of Sydney Business School
Date Posted: December 02, 2003
Working Paper Series
681 downloads

Incl. Electronic Paper What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News About Tax Aggressiveness
 Michelle Hanlon and Joel B. Slemrod
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Michigan at Ann Arbor - Stephen M. Ross School of Business
Date Posted: March 26, 2007
Working Paper Series
681 downloads

Incl. Electronic Paper Accounting Research from the Globalization Perspective
 Paul Diaconu Sr. and Nicoleta Coman
Bucharest Academy of Economic Studies and Bucharest Academy of Economic Studies
Date Posted: December 06, 2006
Last Revised: November 08, 2010
Working Paper Series
680 downloads

Incl. Electronic Paper In Defense of Fair Value: Weighing the Evidence on Earnings Management and Asset Securitizations
Journal of Accounting & Economics (JAE), Forthcoming
 Mary E. Barth and Daniel J. Taylor
Stanford University - Graduate School of Business and University of Pennsylvania - The Wharton School
Date Posted: September 25, 2009
Accepted Paper Series
680 downloads

Incl. Electronic Paper Investment in EMU Countries Using the Expected Residual Income Valuation Method
 Oren Fuerst
Strategic Models LLC
Date Posted: November 26, 1998
Working Paper Series
680 downloads

Incl. Electronic Paper Quarterly Earnings Patterns and Earnings Management
 Somnath Das , Pervin K. Shroff and Haiwen Zhang
University of Illinois at Chicago , University of Minnesota - Twin Cities - Carlson School of Management and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: April 26, 2007
Working Paper Series
680 downloads

Incl. Electronic Paper A New Approach to Predicting Analyst Forecast Errors: Do Investors Overweight Analyst Forecasts?
Journal of Financial Economics (JFE), Forthcoming
 Eric C. So
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: February 23, 2011
Last Revised: June 14, 2012
Accepted Paper Series
679 downloads

Incl. Electronic Paper Can the Stock Market Anticipate Future Operating Performance? Evidence from Equity Rights Issues
ERIM Report Series Reference No. ERS-2002-102-F&A
 Rezaul Kabir and Peter Roosenboom
University of Twente - Department of Business Administration and Rotterdam School of Management, Erasmus University
Date Posted: January 18, 2003
Working Paper Series
679 downloads

Incl. Electronic Paper Corporate Financial Control Mechanisms and Firm Performance: The Case of Value-Based Management Systems
Journal of Business Finance and Accounting, Forthcoming
Harley E. Ryan Jr. and Emery A. Trahan
Georgia State University - Department of Finance and Northeastern University - Finance and Insurance Area
Date Posted: September 18, 2006
Accepted Paper Series
679 downloads

Incl. Electronic Paper Financial Effects of External Auditing
 Gorazd Brumen and Bogdan Stacescu
University of Zurich - Swiss Banking Institute (ISB) and Norwegian School of Management (BI)
Date Posted: March 19, 2008
Working Paper Series
679 downloads

Incl. Electronic Paper The Competitive Environment in the Audit Market and the Clarity of Accounting Standards
Murugappa (Murgie) Krishnan and Lynda Thoman
Yeshiva University and Purdue University
Date Posted: September 05, 1997
Working Paper Series
679 downloads

Incl. Electronic Paper A League of Their Own? Financial Analysts' Responses to Restatements and Corrective Disclosures
 Paul A. Griffin
University of California, Davis - Graduate School of Management
Date Posted: October 11, 2002
Working Paper Series
678 downloads

Incl. Electronic Paper Accounting Education in a Transition Economy: A Case Study of Russian Universities
 Galina Preobragenskaya and Robert W. McGee
Omsk State University - School of International Business and Fayetteville State University
Date Posted: November 01, 2003
Case and Teaching Paper Series
678 downloads

Incl. Electronic Paper Flattening the Organization: The Effect of Organizational Reporting Structure on Budgeting Effectiveness
 R. Lynn Hannan , Frederick W. Rankin and Kristy L. Towry
Georgia State University - J. Mack Robinson College of Business , Colorado State University - College of Business and Emory University
Date Posted: June 08, 2005
Working Paper Series
678 downloads

Incl. Electronic Paper The Determinants of Synthetic Lease Financing and the Impact on the Cost of Future Debt
 Jennifer Lynne M. Altamuro
Ohio State University (OSU) - Fisher College of Business
Date Posted: December 13, 2006
Working Paper Series
678 downloads

Incl. Electronic Paper Did Fair Valuation Depress Equity Values During the 2008 Financial Crisis?
 Claudine Madras Gartenberg and George Serafeim
New York University (NYU) - Leonard N. Stern School of Business and Harvard University - Harvard Business School
Date Posted: September 05, 2009
Last Revised: November 03, 2009
Working Paper Series
677 downloads

Incl. Electronic Paper Expected Holding of Cash, Future Performance and Stock Return
 Kevin K. Li
University of Toronto - Rotman School of Management
Date Posted: August 12, 2008
Last Revised: October 19, 2009
Working Paper Series
677 downloads

Incl. Electronic Paper Macroeconomic Variables and the E/P Ratio
 Prem C. Jain and Joshua G. Rosett
Georgetown University - Department of Accounting and Business Law and Claremont McKenna College - Robert Day School of Economics and Finance
Date Posted: December 21, 2001
Working Paper Series
677 downloads

Incl. Electronic Paper Ratings Changes, Ratings Levels, and the Predictive Value of Analysts' Recommendations
Financial Management, Forthcoming
 Brad M. Barber , Reuven Lehavy and Brett Trueman
University of California, Davis , University of Michigan - Stephen M. Ross School of Business and University of California, Los Angeles (UCLA) - Anderson School of Management
Date Posted: December 24, 2007
Last Revised: September 18, 2009
Accepted Paper Series
677 downloads

Incl. Electronic Paper Earnings Announcements and Option Prices
 Michael S. Johannes and Andrew L. Dubinsky
Columbia Business School - Finance and Economics and Columbia University - Columbia Business School
Date Posted: October 05, 2004
Working Paper Series
676 downloads

Incl. Electronic Paper Managerial Empire Building, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, (CAAA) 2008 Annual Conference Paper
 Clara Xiaoling Chen , Hai Lu and Theodore Sougiannis
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Toronto - Rotman School of Management and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: September 13, 2007
Last Revised: March 08, 2011
Working Paper Series
676 downloads

Incl. Electronic Paper Market Valuation and Deregulation of Electric Utilities
 Walter G. Blacconiere , Marilyn F. Johnson and Mark S. Johnson
Indiana University Bloomington - Department of Accounting , Michigan State University - Department of Accounting & Information Systems and University of Michigan at Dearborn
Date Posted: September 20, 1999
Working Paper Series
676 downloads

Incl. Electronic Paper Recognizing Management Accounting Development Problems in Manufacturing Firms: Evidence from Tehran Stock Exchange
 Shokrollah Khajavi and Amin Nazemi
Shiraz University and affiliation not provided to SSRN
Date Posted: November 14, 2006
Working Paper Series
676 downloads

Incl. Electronic Paper Target Costing as a Strategic Cost Management Tool for Increasing Company Profitability (İşletme Karlılığını Artırmada Stratejik Maliyet Yönetim Aracı Olarak Hedef Maliyetleme) (Turkish)
 Rifat Yilmaz and Gökhan Baral
Bilecik University and Bilecik University
Date Posted: August 13, 2010
Last Revised: August 07, 2011
Working Paper Series
676 downloads

Incl. Electronic Paper What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure
Accounting Review, Vol. 85, No. 4, pp. 1131-1162, July 2010
 Linda Smith Bamber , John (Xuefeng) Jiang and Isabel Yanyan Wang
University of Georgia - J.M. Tull School of Accounting , Michigan State University and Michigan State University
Date Posted: December 08, 2008
Last Revised: October 21, 2010
Accepted Paper Series
676 downloads

Incl. Electronic Paper 2009 Federal Tax Update
 Samuel A. Donaldson
Georgia State University College of Law
Date Posted: October 13, 2009
Working Paper Series
675 downloads

Incl. Electronic Paper Disclosure Versus Recognition: The Case of Asset Revaluations
 Julie Cotter and Ian Zimmer
University of Southern Queensland and University of Queensland - Business School
Date Posted: May 29, 2003
Working Paper Series
675 downloads

Incl. Electronic Paper How does the Corporate Bond Market Value Capital Investments and Accruals?
 Sanjeev Bhojraj and Bhaskaran Swaminathan
Cornell University - Samuel Curtis Johnson Graduate School of Management and LSV Asset Management
Date Posted: February 13, 2004
Working Paper Series
675 downloads

Incl. Electronic Paper Selecting Comparables for the Valuation of European Firms
 Ingolf Dittmann and Christian Weiner
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Humboldt University of Berlin - School of Business and Economics
Date Posted: February 02, 2005
Working Paper Series
675 downloads

Incl. Electronic Paper What Determines Chinese Stock Returns?
 Fenghua Wang and Yexiao Xu
Shanghai Stock Exchange and University of Texas at Dallas - School of Management
Date Posted: August 25, 2004
Working Paper Series
675 downloads

Incl. Electronic Paper Early Impressions of Australia's Brave New World of Goodwill Impairment
MGSM Working Paper No. 2007-1
 Tyrone M. Carlin and Nigel Finch
The University of Sydney Business School and The University of Sydney Business School
Date Posted: January 03, 2007
Working Paper Series
674 downloads


 

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