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SSRN eLibrary Statistics:

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Abstracts: 484,343
Full Text Papers: 393,706
Authors: 226,701
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  Last 12 months: 		68,955

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To date: 65,930,607
Last 12 months: 11,186,469
Last 30 days: 1,057,644

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  Footnotes: 		77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M4
5,292,248 Total downloads
Showing Papers 2,241 - 2,290 of 13,021
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Incl. Electronic Paper The Strategic Timing of Management Earnings Forecasts
Maria C. A. Balatbat , Gerry Gallery and Andrew B. Jackson
University of New South Wales (UNSW) - School of Accounting , Queensland University of Technology and University of New South Wales (UNSW) - School of Accounting
Date Posted: May 01, 2011
Working Paper Series
210 downloads

The Effects of Decision Aid Structural Restrictiveness on Decision-Making Outcomes
International Journal of Accounting Information Systems, Vol. 12, pp. 40-56, 2011, Singapore Management University School of Accountancy Research Paper
 Poh-Sun Seow
Singapore Management University - School of Accountancy
Date Posted: April 27, 2011
Last Revised: April 20, 2013
Accepted Paper Series

Incl. Electronic Paper The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management in Quarterly Settings
 Daniel W. Collins , Raunaq S. Pungaliya and Anand M. Vijh
University of Iowa - Department of Accounting , SKK Graduate School of Business and University of Iowa - Department of Finance
Date Posted: April 27, 2011
Last Revised: January 17, 2013
Working Paper Series
418 downloads

Incl. Electronic Paper Discussion of ‘Why Do EPS Forecast Error and Dispersion Not Vary with Scale? Implications for Analyst and Managerial Behavior’
Journal of Accounting Research, Forthcoming, Chicago Booth Accounting Research Center Research Paper
 Ryan T. Ball
University of Michigan - Stephen M. Ross School of Business
Date Posted: April 27, 2011
Accepted Paper Series
992 downloads

Incl. Electronic Paper Relative Performance Evaluation and Peer-Performance Summarization Errors
 Shane S. Dikolli , Christian Hofmann and Thomas Pfeiffer
Duke University - Fuqua School of Business , Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management) and University of Vienna - Accounting and Control
Date Posted: April 27, 2011
Working Paper Series
125 downloads

Incl. Electronic Paper Disclosure, Shareholder Oversight and the Pay-Performance Link
 Peter Clarkson , Julie K. Walker and Shannon Nicholls
University of Queensland - Business School , University of Queensland - Business School and Morgan Stanley
Date Posted: April 26, 2011
Working Paper Series
99 downloads

Incl. Electronic Paper Does Auditors' Reputation Discourage Related Party Transactions? The French Case
2012 Financial Markets & Corporate Governance Conference
 Moez Bennouri , Mehdi Nekhili and Philippe Touron
Rouen Business School , Université de Reims and Université Paris Panthéon-Sorbonne
Date Posted: April 26, 2011
Last Revised: April 05, 2012
Working Paper Series
201 downloads

Information Asymmetry, Information Precision, and the Cost of Capital
Review of Finance, Forthcoming
 Richard A. Lambert , Christian Leuz and Robert E. Verrecchia
University of Pennsylvania - Accounting Department , University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department
Date Posted: April 26, 2011
Accepted Paper Series

Incl. Electronic Paper Target Financial Reporting Quality and M&A Deals That Go Bust
 Hollis Ashbaugh Skaife and Daniel Wangerin
University of Wisconsin, Madison - Department of Accounting and Information Systems and Michigan State University
Date Posted: April 26, 2011
Last Revised: April 24, 2012
Working Paper Series
246 downloads

The Cost of Debt When All-Equity Firms Raise Finance: The Role of Investment Opportunities, Audit Quality and Debt Maturity
Journal of Banking and Finance, Forthcoming
 Kam Wah Lai
Hong Kong Polytechnic University
Date Posted: April 26, 2011
Accepted Paper Series

Incl. Electronic Paper How Does the Strength of the Financial Regulatory Regime Influence Auditors’ Judgments to Constrain Aggressive Reporting in a Principles-Based Versus Rules-Based Accounting Environment?
Accounting Horizons, Forthcoming
 Jeffrey R. Cohen , Ganesh Krishnamoorthy , Marietta Peytcheva and Arnold Wright
Boston College - Department of Accounting , Northeastern University , Lehigh University and Northeastern University - Accounting Area
Date Posted: April 25, 2011
Last Revised: March 22, 2013
Accepted Paper Series
374 downloads

Defence Measures and Earnings Management in an Owner Dominant Context
Journal of Business Finance & Accounting, Forthcoming
 Carolina Bona Sánchez , Jerónimo Pérez Alemán and Domingo J. Santana Martin
University of Las Palmas de Gran Canaria , Universidad de Las Palmas de Gran Canaria and University of Las Palmas de Gran Canaria
Date Posted: April 25, 2011
Accepted Paper Series

Incl. Electronic Paper Has the Regulation of Pro Forma Reporting in the U.S. Changed Investors’ Perceptions of Pro Forma Earnings Disclosures?
Forthcoming, Journal of Business Finance & Accounting
 Dirk E. Black , Ervin L. Black Sr., Theodore E. Christensen and William G. Heninger
Duke University - Fuqua School of Business , Brigham Young University - Marriott School of Management , Brigham Young University - Marriott School of Management and Brigham Young University - School of Accountancy
Date Posted: April 25, 2011
Last Revised: June 18, 2012
Working Paper Series
117 downloads

Incl. Electronic Paper Mandatory IFRS Adoption and Financial Statement Comparability
Contemporary Accounting Research, Forthcoming, Harvard Business School Accounting & Management Unit Working Paper No. 11-109
 Francois Brochet , Alan D. Jagolinzer and Edward J. Riedl
Harvard Business School , University of Colorado - Leeds School of Business and Boston University - School of Management
Date Posted: April 24, 2011
Last Revised: August 21, 2012
Working Paper Series
964 downloads

Incl. Electronic Paper The Economics of Setting Auditing Standards
Contemporary Accounting Research, Forthcoming
 Minlei Ye and Dan A. Simunic
University of Toronto - Rotman School of Management and University of British Columbia (UBC) - Sauder School of Business
Date Posted: April 23, 2011
Last Revised: September 29, 2012
Accepted Paper Series
83 downloads

Incl. Electronic Paper Topics in Finance: Part VI - Capital Budgeting
Colorado College Working Paper No. 2011-11
 Judith A. Laux
Colorado College - Department of Economics and Business
Date Posted: April 23, 2011
Working Paper Series
257 downloads

Incl. Electronic Paper An Evolutionary Risk Basis for Differential Treatment of Gains and Losses
 Korok Ray , Venky Nagar and Madhav V. Rajan
affiliation not provided to SSRN , University of Michigan - Stephen M. Ross School of Business and Stanford Graduate School of Business
Date Posted: April 22, 2011
Last Revised: November 17, 2012
Working Paper Series
98 downloads

Incl. Electronic Paper An Overview of Corporate Governance: Some Essentials
 Shamsher Mohamad and Zulkarnain Muhamad Sori
University Putra Malaysia - Graduate School of Management and University Putra Malaysia - Department of Accounting and Finance
Date Posted: April 22, 2011
Working Paper Series
163 downloads

Incl. Electronic Paper Establishing Academic Integrity and Ethical Behavior in University Environments
Journal of Accounting, Ethics and Public Policy, Vol. 8, No. 3, pp. 345-372, 2007
 Nell Adkins and Karen Squires
affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: April 22, 2011
Accepted Paper Series
62 downloads

Incl. Electronic Paper Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?
Journal of Accounting Research, Vol. 50, No. 5, pp.1245-1286, 2012
 Kenneth J. Klassen and Stacie Kelley Laplante
University of Waterloo - School of Accounting and Finance and University of Georgia
Date Posted: April 21, 2011
Last Revised: March 01, 2013
Accepted Paper Series
168 downloads

Incl. Electronic Paper Corporate Governance from a Global Perspective
 Shamsher Mohamad and Zulkarnain Muhamad Sori
University Putra Malaysia - Graduate School of Management and University Putra Malaysia - Department of Accounting and Finance
Date Posted: April 21, 2011
Working Paper Series
129 downloads

Incl. Electronic Paper Financial Fiascos: 'The Short-Memory Syndrome?'
 Shamsher Mohamad and Zulkarnain Muhamad Sori
University Putra Malaysia - Graduate School of Management and University Putra Malaysia - Department of Accounting and Finance
Date Posted: April 21, 2011
Working Paper Series
121 downloads

Incl. Electronic Paper Management's Knowing Process and the Theory of Constraints
 Bartley J. Madden
Independent
Date Posted: April 19, 2011
Working Paper Series
417 downloads

Incl. Electronic Paper Do Management Earnings Forecasts Resolve Uncertainty around Earnings Announcements?
 Andrew B. Jackson
University of New South Wales (UNSW) - School of Accounting
Date Posted: April 18, 2011
Working Paper Series
108 downloads

The Relation Between Expected Returns, Realized Returns, and Firm Risk Characteristics
Contemporary Accounting Research, Forthcoming
 Christine A. Botosan , Marlene Plumlee and He (Jennifer) Wen
University of Utah - School of Accounting and Information Systems , University of Utah - School of Accounting and University of Utah
Date Posted: April 17, 2011
Accepted Paper Series

The Relation Between Internal Audit Affiliations and Corporate Risk-Taking in Chinese Listed Companies
 Bin Liu , Jinyu Yang , Woody M. Liao and Henggui Shi
Chongqing University - School of Economy and Business Administration , Chongqing University - School of Economy and Business Administration , University of California, Riverside and Chongqing University of Technology - College of Accounting
Date Posted: April 17, 2011
Working Paper Series

Incl. Electronic Paper Troublesome Tidings? Investors’ Response to a Wells Notice
 Paul A. Griffin and Yuan Sun
University of California, Davis - Graduate School of Management and University of California, Berkeley - Haas School of Business
Date Posted: April 17, 2011
Working Paper Series
115 downloads

Incl. Electronic Paper Window Dressing of Short-Term Borrowings
Simon School Working Paper No. FR 11-15
 Edward L. Owens and Joanna Shuang Wu
University of Rochester - Simon School of Business and Simon Graduate School of Business, University of Rochester
Date Posted: April 17, 2011
Last Revised: August 04, 2012
Working Paper Series
253 downloads

Incl. Electronic Paper A Discussion of 'Do Managers Use Earnings Guidance to Influence Street Earnings Exclusions?'
 Mark Thomas Bradshaw
Boston College
Date Posted: April 16, 2011
Working Paper Series
88 downloads

Incl. Electronic Paper Who Stands at the Top and Bottom of the Slippery Slope?
 Tim Brown , Kristina M. Rennekamp , Nicholas Seybert and Wenjie Zhu
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Illinois at Urbana-Champaign - Department of Accountancy , University of Maryland - Department of Accounting & Information Assurance and University of Maryland - Department of Accounting & Information Assurance
Date Posted: April 16, 2011
Last Revised: June 23, 2012
Working Paper Series
214 downloads

Incl. Electronic Paper Theoretical Failure of IAS 41
 Yohanes Handoko Aryanto
Pertamina EP
Date Posted: April 15, 2011
Working Paper Series
533 downloads

Incl. Electronic Paper Business Strategy, Flat Structure and Operating Efficiency: Evidence from China
 Song Zhu
Beijing Normal University - School of Economics & Business Administration
Date Posted: April 14, 2011
Working Paper Series
65 downloads

Incl. Electronic Paper Evaluation of the Effectiveness of Internal Audit in Greek Hotel Business
International Journal of Economic Sciences and Applied Research, Vol. 4, No. 1, pp. 19-34
 Theofanis Karagiorgos , George Drogalas and Nikolaos Giovanis
University of Macedonia , Democritus University of Thrace and affiliation not provided to SSRN
Date Posted: April 14, 2011
Accepted Paper Series
302 downloads

Incl. Electronic Paper Investor Reactions to PCAOB Inspection Reports
 Mona Offermanns and Erik Peek
Maastricht University - Department of Accounting and Information Management and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Date Posted: April 13, 2011
Working Paper Series
202 downloads

Incl. Electronic Paper Equity Compensation and Tax Avoidance: Incentive Effect or Tax Benefits?
McCombs Research Paper Series No. ACC-03-11
 Jeri K. Seidman and Bridget Stomberg
University of Texas at Austin - McCombs School of Business and University of Texas at Austin
Date Posted: April 12, 2011
Last Revised: November 10, 2012
Working Paper Series
143 downloads

Incl. Electronic Paper Investor Perceptions of Earnings Processes and Post-Announcement Drifts
 Bong-Soo Lee
Korea Advanced Institute of Science and Technology (KAIST)
Date Posted: April 12, 2011
Working Paper Series
42 downloads

Incl. Electronic Paper Predicting Credit Losses: Loan Fair Values Versus Historical Costs
 Brett Wooten Cantrell , John M. McInnis and Christopher G. Yust
University of Texas at Austin , University of Texas at Austin - Department of Accounting and University of Texas at Austin - McCombs School of Business
Date Posted: April 12, 2011
Last Revised: February 23, 2013
Working Paper Series
363 downloads

Incl. Fee Electronic Paper Managerial Incentives, Fraud, and Monitoring
Financial Review, Vol. 46, No. 2, pp. 281-311, 2011
 H. David Robison and Rudy Santore
affiliation not provided to SSRN and University of Tennessee
Date Posted: April 11, 2011
Accepted Paper Series
3 downloads

Incl. Electronic Paper Audit Partner Specialization and Audit Fees: Some Evidence from Sweden
Contemporary Accounting Research, Forthcoming
 Mikko P. Zerni
University of Vaasa - Department of Accounting and Finance
Date Posted: April 11, 2011
Accepted Paper Series
179 downloads

Incl. Electronic Paper Earnings Management and Contests for Control: An Analysis of European Family Firms
Journal of CENTRUM Cathedra, Vol. 4, Issue 1, pp. 100-120, 2011
 Mauricio Jara and Felix J. Lopez
Universidad Católica de la Santísima Concepción and University of Valladolid
Date Posted: April 11, 2011
Last Revised: March 11, 2012
Accepted Paper Series
77 downloads

Incl. Electronic Paper Investor Protection and Disclosure: Quantitative Evidence
Warsaw School of Economics – Department of Applied Econometrics Working Paper No. 6-10,
Marek Gruszczynski
Warsaw School of Economics (SGH) - Institute of Econometrics
Date Posted: April 11, 2011
Working Paper Series
82 downloads

Incl. Electronic Paper SFAS No. 157 and the Current Banking Crisis
Strategic Finance, December 2009
 Thomas B. Sanders
University of Miami - Department of Finance
Date Posted: April 11, 2011
Accepted Paper Series
38 downloads

Short-Term Debt Maturity Structures, Credit Ratings, and the Pricing of Audit Services
Accounting Review, Vol. 85, No. 3, pp. 877-909, 2010
 Ferdinand A. Gul and John Goodwin
Monash University Sunway Campus and Sabanci University
Date Posted: April 11, 2011
Accepted Paper Series

Incl. Electronic Paper When the Tail Wags the Dog: Hedge Accounting and its Influence on Financial Hedging
Accounting and Business Research, Forthcoming
 Martin Glaum and Andrè Klöcker
Justus-Liebig Universitat Giessen and University of Giessen
Date Posted: April 11, 2011
Last Revised: April 12, 2011
Accepted Paper Series
247 downloads

Incl. Electronic Paper Limits-to-Arbitrage, Investment Frictions, and the Asset Growth Anomaly
Journal of Financial Economics, Forthcoming
 Full Yet Eric Campbell Lam and K. C. John Wei
Hong Kong Baptist University (HKBU) - Department of Finance and Decision Sciences and Hong Kong University of Science & Technology (HKUST) - Department of Finance
Date Posted: April 10, 2011
Accepted Paper Series
161 downloads

Incl. Electronic Paper The Impact of Accounting Distortions on Performance and Growth Measures
 Cheng Y. Lai
University of New South Wales - Australian School of Business
Date Posted: April 10, 2011
Working Paper Series
434 downloads

Incl. Electronic Paper A Critical Analysis of the Economic Value Added Method
 Baitshepi Tebogo
Institute of Development Management
Date Posted: April 09, 2011
Last Revised: June 07, 2011
Working Paper Series
473 downloads

Incl. Electronic Paper A Perspective on Communication During Induction
 Baitshepi Tebogo
Institute of Development Management
Date Posted: April 09, 2011
Last Revised: June 15, 2011
Working Paper Series
32 downloads

Integration of Financial and Management Accounting Systems: The Mediating Influence of a Consistent Financial Language on Controllership Effectiveness
Management Accounting Research, Forthcoming
 Barbara E. Weissenberger and Hendrik Angelkort
Justus Liebig University Giessen and University of Giessen - Chair for Controlling and Business Accounting
Date Posted: April 09, 2011
Accepted Paper Series

Incl. Electronic Paper Investment, Accounting, and the Salience of the Corporate Income Tax
FEDS Working Paper
Jesse Edgerton
Goldman Sachs
Date Posted: April 09, 2011
Working Paper Series
151 downloads


 

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