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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 543,572
Full Text Papers: 445,954
Authors: 252,438
Papers Received in
  Last 12 months:
65,413

Paper Downloads:
To date: 75,048,237
Last 12 months: 10,061,543
Last 30 days: 851,579

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Papers with
  Resolved
  References:
255,407
Total References: 8,923,266
Papers with Cites: 240,004
Total Citation
  Links:
5,937,149
Papers with
  Resolved
  Footnotes:
89,535
Total Footnotes: 9,017,140


SSRN eLibrary Search Results
JEL Code: M41
4,651,907 Total downloads
Showing Papers 2,221 - 2,270 of 10,117
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Incl. Electronic Paper 'All in the Family': Earnings Management Through Non-Listed Subsidiaries
Massimiliano Bonacchi , Fabrizio Cipollini and Paul Zarowin
University of Naples , Universita di Firenze, DiSIA (Dipartimento di Statistica, Informatica, Applicazioni) and New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: May 08, 2013
Last Revised: November 27, 2013
Working Paper Series
167 downloads

Incl. Electronic Paper 'Benchmark Beating' as Evidence of Earnings Management: Review of the Literature
Ahsan Habib
Lincoln University - Accounting Group
Date Posted: January 10, 2006
Working Paper Series
903 downloads

'Cost Of Capital' in Residual Income for Performance Evaluation
Sauder School of Business Working Paper
Peter O. Christensen , Gerald A. Feltham and Martin G. H. Wu
Aarhus University - Department of Economics and Business , University of British Columbia and University of Illinois at Urbana-Champaign
Date Posted: July 11, 2000
Working Paper Series

Incl. Electronic Paper 'Optimism' Vs 'Big Bath' Accounting - A Regulatory Dilemma in Chinese Financial Reporting Practices
CHUN JIANG
New England Business School, University of New England
Date Posted: August 07, 2006
Working Paper Series
609 downloads

'Order Effects' Revisited: The Importance of Chronology
Auditing: A Journal of Practice & Theory, Vol. 25, No. 1, pp. 69-83, May 2006
Michael Favere-Marchesi
Simon Fraser University (SFU) - Accounting Area
Date Posted: May 15, 2006
Accepted Paper Series

'Political' Lobbying of Proposed Standards: A Challenge to the IASB
Accounting Horizons, March 2002
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Date Posted: January 18, 2002
Accepted Paper Series

Incl. Electronic Paper 'Preparing' the Equity Market for Adverse Corporate Events: A Theoretical Analysis of Firms Cutting Dividends
Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Thomas J. Chemmanur and Xuan Tian
Boston College - Carroll School of Management and Indiana University - Kelley School of Business
Date Posted: March 17, 2008
Last Revised: July 28, 2011
Working Paper Series
336 downloads

Incl. Electronic Paper 'Price-Levels' Regressions: 'Scale Effect' or 'Distribution Effect'?
Pascual Garrido Miralles and Pablo J. Vazquez Veira
University of Alicante-Finance & Accounting and University of Alicante - Finance & Accounting
Date Posted: November 21, 2005
Last Revised: September 12, 2010
Working Paper Series
132 downloads

Incl. Fee Electronic Paper 'Revenue Accounting' in the Age of E-Commerce: A Framework for Conceptual, Analytical, and Exchange Rate Considerations
Journal of International Financial Management and Accounting, Vol. 13, pp. 32-72, 2002
Jonathan C. Glover and Yuji Ijiri
Carnegie Mellon University - David A. Tepper School of Business and Carnegie Mellon University
Date Posted: April 25, 2002
Accepted Paper Series
27 downloads

Incl. Electronic Paper 'Revenue Accounting' in the Age of E-Commerce: Exploring Its Conceptual and Analytical Frameworks
GSIA 2000-21
Jonathan C. Glover and Yuji Ijiri
Carnegie Mellon University - David A. Tepper School of Business and Carnegie Mellon University
Date Posted: June 27, 2000
Working Paper Series
1467 downloads

Incl. Fee Electronic Paper 'Shopping Around' for Accounting Practices: The Financial Statement Presentation of French Groups
Abacus, Vol. 39, No. 1, pp. 42-65, 2003
Yuan Ding , Michael Tenenhaus and Hervé Stolowy
China Europe International Business School (CEIBS) , HEC Paris (Groupe HEC) - Economics & Decision Sciences and HEC Paris (Groupe HEC) - Accounting and Management Control Department
Date Posted: August 07, 2003
Accepted Paper Series
28 downloads

'True and Fair' as the Moral Compass of Financial Reporting
RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING, Vol. 14, pp. 3-11, Cynthia Jeffrey, ed., Emerald Group Publishing Limited, 2009
Shyam Sunder
Yale University - School of Management
Date Posted: August 16, 2011
Accepted Paper Series

Incl. Electronic Paper 'True and Fair' as the Moral Compass of Financial Reporting
Shyam Sunder
Yale University - School of Management
Date Posted: October 21, 2009
Last Revised: August 23, 2011
Working Paper Series
286 downloads

Incl. Electronic Paper 'Two Big' or Not 'Two Big'? - The Consequences of Appointing Two Big 4 Auditors on Audit Pricing in a Joint Audit Setting
Sophie Audousset-Coulier
Concordia University, Quebec - John Molson School of Business
Date Posted: June 14, 2012
Last Revised: September 27, 2012
Working Paper Series
146 downloads

Incl. Electronic Paper 'Whistle Blowing' Regulation and Accounting Standards En-forcement in Germany and Europe - An Economic Perspective
Humboldt University Business and Economics Discussion Paper No. 29
Matthias Schmidt
University of Leipzig - Chair of Financial Accounting and Auditing
Date Posted: September 08, 2003
Working Paper Series
531 downloads

'Whistle Blowing' Regulation and Accounting Standards Enforcement in Germany and Europe - An Economic Perspective
International Review of Law and Economics, Vol. 25
Matthias Schmidt
University of Leipzig - Chair of Financial Accounting and Auditing
Date Posted: July 25, 2005
Accepted Paper Series

Incl. Electronic Paper 14-Week Quarters
Rick Johnston , Andrew J. Leone , Sundaresh Ramnath and Ya-wen Yang
Rice University - Jesse H. Jones Graduate School of Business , University of Miami , University of Miami - Department of Accounting and Wake Forest University
Date Posted: January 16, 2009
Last Revised: January 09, 2011
Working Paper Series
150 downloads

Incl. Electronic Paper 20-F Filers and SEC Proposed Changes: Some Evidence of a US Home GAAP Preference
Marlene Plumlee and David Plumlee
University of Utah - School of Accounting and University of Utah - David Eccles School of Business
Date Posted: October 03, 2007
Working Paper Series
297 downloads

20-F Reconciliations and Investors' Perceptions of Risk and Financial Performance
Undated
James J. Maroney and Ciaran Ohogartaigh
Northeastern University - D’Amore-McKim School of Business and Dublin City University Business School
Date Posted: August 27, 2002
Working Paper Series

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

Incl. Electronic Paper 2010 Federal Tax Update
Samuel A. Donaldson
Georgia State University College of Law
Date Posted: November 28, 2010
Working Paper Series
1002 downloads

Incl. Electronic Paper 2011 Federal Tax Update
University of Washington School of Law Research Paper No. 2011-28
Samuel A. Donaldson
Georgia State University College of Law
Date Posted: November 02, 2011
Last Revised: August 27, 2012
Working Paper Series
701 downloads

Incl. Electronic Paper A Baudrillarian View of Accounting Goodwill
Review of Business & Finance Studies, v. 4 (1) p. 95-105, 2013
Syaiful Anwar and Diah Hari Suryaningrum
Universitas Pembangunan Nasional “Veteran” Jawa Timur and Universitas Pembangunan Nasional Veteran Jawa Timur
Date Posted: January 28, 2013
Accepted Paper Series
77 downloads

Incl. Electronic Paper A Bayesian Framework for Combining Valuation Estimates
Review of Quantitative Finance and Accounting, Vol. 30, No. 3, pp. 339-354, 2008
Kenton K. Yee
Mellon Capital Management
Date Posted: July 19, 2007
Last Revised: November 06, 2008
Accepted Paper Series
489 downloads

A Behavioral Model of Decisions to Accrue and Disclose Environmental Liabilities
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Stephanie M. Weidman , Anthony P. Curatola and Frank Linnehan
Rowan University - Accounting & Finance , Drexel University - Department of Accounting and Tax and Drexel University - Organization Sciences
Date Posted: April 06, 2004
Working Paper Series

Incl. Electronic Paper A Better Measure of Institutional Informed Trading
Hui Guo and Buhui Qiu
University of Cincinnati - Department of Finance - Real Estate and Erasmus University - Rotterdam School of Management
Date Posted: December 14, 2012
Working Paper Series
78 downloads

Incl. Electronic Paper A Blind Spot of Banking Regulation: Level 3 Valuation and Basel Risk Capital
Markus Glaser , Ulf Mohrmann and Jan Riepe
Ludwig-Maximilians-Universität München - Faculty of Business Administration (Munich School of Management) , University of Konstanz - Department of Economics and Ludwig-Maximilians-Universität München - Faculty of Business Administration (Munich School of Management)
Date Posted: April 10, 2013
Last Revised: February 11, 2014
Working Paper Series
147 downloads

Incl. Electronic Paper A Bold Move or Biting off More than They Can Chew: Examining the Performance of Small Acquirers
Nancy Harp , Kevin Kim and Derek Oler
Clemson University , Texas Tech University and Texas Tech University - Rawls College of Business
Date Posted: August 22, 2012
Last Revised: May 02, 2013
Working Paper Series
35 downloads

Incl. Electronic Paper A Brief History of Decision-Making Research in Accounting
Jörn Sebastian Basel
Kalaidos Research Zurich
Date Posted: April 05, 2013
Last Revised: April 11, 2013
Working Paper Series
232 downloads

Incl. Electronic Paper A Broad Analysis of United States Generally Accepted Accounting Principles and the Malaysian Accounting Standards Board Approved Accounting Standards
International Journal of Business, Vol. 8, No. 1, 2003
Takiah Mohd Iskandar , David C. Yang , Norman Mohammed Saleh and Terry Gregson
National University of Malaysia - School of Accounting , University of Hawaii at Manoa - School of Accountancy , National University of Malaysia - School of Accounting and University of Hawaii at Manoa - School of Accountancy
Date Posted: September 19, 2003
Accepted Paper Series
613 downloads

Incl. Electronic Paper A Business and Entity Environment Risk Analysis to Plan an External Audit Engagement of Energy Industry: Evidence from New Zealand
Mahbubul Islam
University of Otago - Department of Accountancy and Finance
Date Posted: March 31, 2013
Last Revised: April 03, 2013
Working Paper Series
133 downloads

A Calibrated Reasoning Model for Early Warning of Bank Failures
Ram S. Sriram and Sumit Sarkar
Georgia State University and University of Texas at Dallas - Department of Information Systems & Operations Management
Date Posted: January 05, 1998
Working Paper Series

Incl. Electronic Paper A Case Based Analysis of Impairment Decision Making
Journal of Law and Financial Management, Vol. 7, No. 2, pp. 36-42, December 2008
Nigel Finch
The University of Sydney Business School
Date Posted: December 12, 2009
Accepted Paper Series
126 downloads

Incl. Electronic Paper A Case for Persistence in the Disclosure Obligation
Journal of Applied Research in Accounting and Finance, Vol. 6, No. 2, pp. 16-27, 2011
Josephine Coffey
affiliation not provided to SSRN
Date Posted: January 16, 2012
Accepted Paper Series
106 downloads

Incl. Electronic Paper A Case Study of Voluntary Disclosure by Chinese Enterprises
Asian Journal of Finance & Accounting, Vol. 1, No. 2, 2009
Chun Yip Yuen , Ming Liu , Xu Zhang and Chan Lyu
University of Macau - Faculty of Business Administration , Hong Kong Baptist University (HKBU) - Department of Accounting & Law , University of Macau and University of Macau
Date Posted: July 25, 2011
Accepted Paper Series
152 downloads

Incl. Electronic Paper A Case-based Introduction to Bank Accounting for Derivatives
Dov Fischer
Brooklyn College - City University of New York (CUNY)
Date Posted: March 24, 2014
Last Revised: April 02, 2014
Working Paper Series
83 downloads

Incl. Electronic Paper A Category for Studying the Standardization of Reporting Languages
University of Bergen Reports in Informatics No. 314
Michal Walicki , Uwe Wolter and Jack Douglas Stecher
University of Bergen , University of Bergen and Carnegie Mellon University - David A. Tepper School of Business
Date Posted: January 30, 2006
Working Paper Series
63 downloads

Incl. Electronic Paper A Catering Theory of Earnings Management
Shivaram Rajgopal , Lakshmanan Shivakumar and Ana Vidolovska Simpson
Emory University - Goizueta Business School , London Business School and London School of Economics & Political Science - Department of Accounting
Date Posted: June 05, 2007
Last Revised: October 26, 2007
Working Paper Series
1415 downloads

Incl. Electronic Paper A Clear Look at Internal Controls: Theory and Concepts
Babk Jamshidi-Navid and Hamed Arad (Philee)
Islamic Azad University, Kerman shah, Iran and Islamic Azad University - Department of Accounting, Hamedan, Iran
Date Posted: February 13, 2009
Last Revised: April 04, 2010
Working Paper Series
1224 downloads

A Closer Examination of the Foreign GAAP Reconciliation Issue
Jeannie Johnson Harrington
Middle Tennessee State University
Date Posted: January 20, 1997
Working Paper Series

Incl. Electronic Paper A Comment on 'the Information Content of Earnings and Prices: A Simultaneous Equations Approach' by W.H. Beaver, M.L. Mcanally, and C.H. Stinson (1997)
David E. Allen , Stuart N. Cruickshank and Nigel Morkel-Kingsbury
University of South Australia , Edith Cowan University - School of Finance and Business Economics and Monash University Dept Accounting & Finance
Date Posted: May 17, 1999
Working Paper Series
578 downloads

A Commentary on Issues Relating to the Enforcement of International Financial Reporting Standards in the EU
European Accounting Review, Vol. 14, No. 1, 2005
Ann Tarca and Philip R. Brown
University of Western Australia and University of Western Australia - Department of Accounting and Finance
Date Posted: March 16, 2005
Accepted Paper Series

Incl. Electronic Paper A Commitment-Based Explanation for the Evolution of Outsourcing
Pei-Cheng Liao and Suresh Radhakrishnan
National Taiwan University - Department of Accounting and University of Texas at Dallas - School of Management
Date Posted: December 28, 2010
Working Paper Series
33 downloads

A Comparartive Study of the Contents of Corporate Social Responsibility Reports of UK Companies
Management of Environmental Quality: An International Journal, Vol. 15, No. 4, pp. 420-437, 2004
Samuel O. Idowu
London Metropolitan University
Date Posted: March 02, 2010
Accepted Paper Series

Incl. Electronic Paper A Comparative Analysis of Auditor, Manager and Financial Analyst Interpretaions of SFAS 5 Disclosure Guidelines
Joseph Aharony and Amihud Dotan
Tel Aviv University - Faculty of Management and Tel Aviv University - Department of Accounting
Date Posted: December 15, 2002
Working Paper Series
422 downloads

Incl. Fee Electronic Paper A Comparative Analysis of Auditor, Manager and Financial Analyst Interpretations of SFAS 5 Disclosure Guidelines
Journal of Business Finance & Accounting, Vol. 31, No. 3-4, pp. 475-504, April 2004
Joseph Aharony and Amihud Dotan
Tel Aviv University - Faculty of Management and Tel Aviv University - Department of Accounting
Date Posted: July 04, 2004
Accepted Paper Series
18 downloads

A Comparative Analysis of Earnings Forecasts in Europe
John Capstaff and Bill Rees
University of Strathclyde - Strathclyde Business School and University of Edinburgh Business School
Date Posted: October 07, 1996
Working Paper Series

A Comparative Analysis of Financial Reporting in Nigeria and the UK
John N. Egbebu
affiliation not provided to SSRN
Date Posted: February 04, 2010
Working Paper Series

Incl. Electronic Paper A Comparative Analysis of Required Financial Disclosures in US, UK and International Accounting Standards
Asia Pacific Journal of Accounting, 6(2): 229-253 (1999)
Niamh M. Brennan and Claire Marston
University College Dublin and Heriot-Watt University
Date Posted: May 01, 2013
Accepted Paper Series
34 downloads

Incl. Electronic Paper A Comparative Analysis of Social Services and Social Security Programs in the International Arena
Global Journal of Business Research, Vol. 4, No. 3, pp. 109-118, 2010
Constance Crawford and Raymond Rigoli
affiliation not provided to SSRN and Ramapo College of New Jersey
Date Posted: June 29, 2011
Accepted Paper Series
51 downloads


 

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