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SSRN eLibrary Statistics:

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Abstracts: 484,509
Full Text Papers: 393,865
Authors: 226,776
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  Last 12 months:
68,968

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To date: 65,966,954
Last 12 months: 11,189,330
Last 30 days: 1,059,940

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238,981
Total References: 8,480,523
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5,722,240
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  Footnotes:
77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M41
4,281,397 Total downloads
Showing Papers 2,301 - 2,350 of 9,394
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Incl. Electronic Paper Aggregate Uncertainty and the Issuance of Management Earnings Forecasts
UIC College of Business Administration Research Paper No. 10-04
Kyonghee Kim , Shail Pandit and Charles E. Wasley
University of Missouri at Columbia , University of Illinois at Chicago and University of Rochester - Simon School of Business
Date Posted: May 13, 2010
Last Revised: July 25, 2012
Working Paper Series
284 downloads

Firm versus Partner Measures of Auditor Industry Expertise and Effects on Auditor Quality
Auditing: A Journal of Practice & Theory, Vol. forthcoming, 2011
Hsin-Yi Chi and Chen-lung Chin
National Chung Hsing University - Department of Accounting and National Chengchi University (NCCU) - Department of Accounting
Date Posted: May 12, 2010
Last Revised: January 02, 2011
Accepted Paper Series

Incl. Electronic Paper Mitigating Bank Earnings Management - The Role of Regulation and Supervision
Valeria Biurrun and Markus Rudolf
WHU Otto Beisheim Graduate School of Management and WHU Otto Beisheim Graduate School of Management
Date Posted: May 12, 2010
Last Revised: July 13, 2010
Working Paper Series
164 downloads

Incl. Electronic Paper Accruals, Corporate Actions and Stock Returns
Kirk F. McDonald and Atanu Ghosh
Fiduciary Asset Management and Fiduciary Asset Management
Date Posted: May 11, 2010
Last Revised: January 04, 2011
Working Paper Series
177 downloads

Incl. Electronic Paper Fair-Value Accounting: Defective Concepts, Wrong Methods and Serious Economic Consequences
Yuan Mingzhe
Shandong University - Department of Accounting
Date Posted: May 11, 2010
Last Revised: May 31, 2010
Working Paper Series
397 downloads

Incl. Electronic Paper Individual Accounting Faculty Research Rankings by Topical Area and Methodology
Issues in Accounting Education, Forthcoming
Jeffrey S. Pickerd , Nathaniel M. Stephens , Scott L. Summers and David A. Wood
University of Massachusetts , Utah State University - Jon M. Huntsman School of Business , Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Date Posted: May 11, 2010
Last Revised: March 06, 2011
Accepted Paper Series
1513 downloads

Incl. Electronic Paper Earnings Management, Time Preferences, and Long Term Decisions
Wolfgang Schultze and Andreas Weiler
University of Augsburg and University of Augsburg
Date Posted: May 10, 2010
Last Revised: June 10, 2011
Working Paper Series
242 downloads

Incl. Electronic Paper The Italian SMEs in the Global Context: The Accountability System Role
MANAGERIAL AND ENTREPRENEURIAL DEVELOPMENTS IN THE MEDITERRANEAN AREA, D. Vrontis, Y. Weber, R. Kaufmann, S. Tarba, eds., EuroMed Press, Cyprus, 2009
Valentina Cillo , Paolo Ricci and Tiziana Landi
University of Sannio - Department of Analysis of Social and Economic Systems (DASES) , University of Sannio - Department of Analysis of Social and Economic Systems (DASES) and University of Sannio - Department of Analysis of Social and Economic Systems (DASES)
Date Posted: May 10, 2010
Last Revised: November 22, 2010
Working Paper Series
47 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
712 downloads

Incl. Electronic Paper Estimating the Equity Risk Premium with Time-Series Forecasts of Earnings
Kristian D. Allee
Michigan State University
Date Posted: May 09, 2010
Last Revised: December 27, 2011
Working Paper Series
18 downloads

Incl. Electronic Paper The Value Relevance of Intangible Assets and the Mandatory Adoption of IFRS
Serena Morricone , Raffaele Oriani and Maurizio Sobrero
University of Lausanne - School of Economics and Business Administration (HEC-Lausanne) , Luiss Guido Carli University and University of Bologna - Department of Management
Date Posted: May 09, 2010
Working Paper Series
649 downloads

Incl. Electronic Paper Using Prototypes to Induce Experimentation and Knowledge Integration in the Development of Enabling Accounting Information
Contemporary Accounting Research, Forthcoming
Marc Wouters and Diana Roijmans
University of Twente - School of Management and Governance and University of Twente
Date Posted: May 09, 2010
Last Revised: July 25, 2010
Working Paper Series
138 downloads

Incl. Electronic Paper How Will the Billions of 'Free' Climate Change Allowances Under Cap-and-Trade Affect U.S. Companies’ Balance Sheets?
UC Davis Graduate School of Management Research Paper No. 06-10
Paul A. Griffin
University of California, Davis - Graduate School of Management
Date Posted: May 08, 2010
Last Revised: July 28, 2010
Accepted Paper Series
191 downloads

Incl. Electronic Paper The Value Relevance of the Qualified Going Concern Opinion
Emiliano Ruiz-Barbadillo , Andrés Guiral and Hiu Lam Choy
University of Cadiz , University of Alcala and Drexel University
Date Posted: May 08, 2010
Working Paper Series
225 downloads

Toyota Motor Corporation: Analyzing Financial Statements
U21Global Authentic Assessment Series No. AA-2009-023
Chinmoy Sahu
U21Global Graduate School
Date Posted: May 07, 2010
Accepted Paper Series

Incl. Electronic Paper CEO Compensation and Fair Value Accounting: Evidence from Purchase Price Allocation
Ron Shalev , Ivy Zhang and Yong Zhang
New York University (NYU) - Leonard N. Stern School of Business , University of Minnesota - Twin Cities and Hong Kong University of Science & Technology (HKUST)
Date Posted: May 06, 2010
Last Revised: April 11, 2011
Working Paper Series
376 downloads

Incl. Electronic Paper Conservatism and the Ohlson Model
David J. Ashton and Pengguo Wang
University of Bristol - Department of Economics and Xfi, University of Exeter
Date Posted: May 06, 2010
Last Revised: June 04, 2010
Working Paper Series
267 downloads

Incl. Electronic Paper Estimating the Equity Risk Premium with Time-Series Forecasts of Earnings
Kristian D. Allee
Michigan State University
Date Posted: May 06, 2010
Last Revised: December 27, 2011
Working Paper Series
104 downloads

Incl. Electronic Paper Financial Statement Information and Evaluation of Newly Listed High-Technology Nano Caps
Harri J. Seppanen
Aalto University School of Economics
Date Posted: May 06, 2010
Working Paper Series
53 downloads

Incl. Electronic Paper Valuation and Conservatism
David J. Ashton and Pengguo Wang
University of Bristol - Department of Economics and Xfi, University of Exeter
Date Posted: May 06, 2010
Last Revised: June 07, 2010
Working Paper Series
232 downloads

Adverse Effects of Uniform Written Reporting Standards on Accounting Practice, Education, and Research
Journal of Accounting and Public Policy, Vol. 29, No. 2, 2010
Shyam Sunder
Yale University - School of Management
Date Posted: May 05, 2010
Accepted Paper Series

Incl. Electronic Paper CEO Turnover and Retention Light: Retaining Former CEOs on the Board
Journal of Accounting Research, Vol. 48, Issue 5, December 2010
John Harry Evans III, Nandu J. Nagarajan and Jason D. Schloetzer
University of Pittsburgh - Katz Graduate School of Business , University of Pittsburgh - Katz Graduate School of Business and Georgetown University - McDonough School of Business
Date Posted: May 05, 2010
Last Revised: February 22, 2012
Accepted Paper Series
387 downloads

Incl. Electronic Paper Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting
Journal of Accounting Research, Forthcoming
George Serafeim
Harvard University - Harvard Business School
Date Posted: May 05, 2010
Last Revised: January 09, 2011
Accepted Paper Series
221 downloads

IFRS and the Accounting Consensus
Accounting Horizons, Vol. 23, No. 1, 2009
Shyam Sunder
Yale University - School of Management
Date Posted: May 05, 2010
Accepted Paper Series

Incl. Electronic Paper Earnings Management Contagion in Multinational Corporations
Christof Beuselinck , Marc Deloof and Ann Vanstraelen
Catholic University of Lille - Institut d'Économie Scientifique et de Gestion (IESEG) , University of Antwerp and Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Date Posted: May 04, 2010
Last Revised: May 11, 2010
Working Paper Series
291 downloads

Incl. Electronic Paper Information Externalities Along the Supply Chain: The Economic Determinants of Suppliers’ Stock Price Reaction to Their Customers’ Earnings Announcements
AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper, UIC College of Business Administration Research Paper No. 10-09
Shail Pandit , Charles E. Wasley and Tzachi Zach
University of Illinois at Chicago , University of Rochester - Simon School of Business and Ohio State University (OSU) - Fisher College of Business
Date Posted: May 04, 2010
Last Revised: January 16, 2011
Working Paper Series
493 downloads

The Effects of a Supervisor’s Active Intervention in Subordinates’ Judgments, Directional Goals, and Perceived Technical Knowledge Advantage on Audit Team Judgments
Accounting Review, Volume 85, No. 5, pp. 1763-1787, September 2010
Mark E. Peecher , M. David Piercey , Jay Rich and Richard M. Tubbs
University of Illinois College of Law , University of Massachusetts at Amherst , Illinois State University - College of Business and University of Iowa - Department of Accounting
Date Posted: May 04, 2010
Last Revised: January 27, 2011
Accepted Paper Series

Incl. Electronic Paper The Role and Function of the Public Company Audit Committee
Maria S. Cuebas
Texas Woman's University
Date Posted: May 04, 2010
Last Revised: August 09, 2010
Working Paper Series
167 downloads

Role of Accounting Earnings in Firm Valuation: An Empirical Research Using Data from the ISE (Firma Değerlemesinde Muhasebe Karlarının Rolü: Imkb'De Deneysel Bir Araştırma)
Iktisat Işletme ve Finans, pp. 112-122, Aralık 2002,
Gökhan Özer
Gebze Institute of Technology (GIT)
Date Posted: May 03, 2010
Last Revised: April 29, 2013
Accepted Paper Series

Web-Based Non-Financial Disclosure and Cost of Finance
Journal of Business Finance and Accounting, Forthcoming
Raf Orens , Walter Aerts and Denis Cormier
Catholic University of Louvain (UCL) - Lessius University College , University of Antwerp and University du Quebec a Montreal
Date Posted: May 03, 2010
Accepted Paper Series

A Theoretical Analysis of the Impact of Adopting Rolling Budgets, Activity-Based Budgeting, and Beyond Budgeting
European Accounting Review, Forthcoming
Stephen C. Hansen
Naval Postgraduate School
Date Posted: May 02, 2010
Accepted Paper Series

Incl. Electronic Paper Are Overconfident CEOs Better Innovators?
Journal of Finance, Forthcoming
David A. Hirshleifer , Siew Hong Teoh and Angie Low
University of California, Irvine - Paul Merage School of Business , University of California - Paul Merage School of Business and Nanyang Technological University - Division of Banking & Finance
Date Posted: May 02, 2010
Last Revised: March 30, 2012
Accepted Paper Series
1152 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
188 downloads

Incl. Electronic Paper Client Stock Market Reaction to PCAOB Sanctions Against a Big Four Auditor
Contemporary Accounting Research, Forthcoming
Carol Callaway Dee , Ayalew A. Lulseged and Tianming (Tim) Zhang
University of Colorado Denver , Florida State University - Department of Accounting and Florida State University - Department of Accounting
Date Posted: May 02, 2010
Accepted Paper Series
204 downloads

Incl. Electronic Paper The Informativeness of Disclosure Tone
Samuel B. Bonsall IV , Zahn Bozanic and Paul E. Fischer
Ohio State University (OSU) - Department of Accounting & Management Information Systems , Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Pennsylvania - The Wharton School
Date Posted: May 01, 2010
Last Revised: February 07, 2013
Working Paper Series
271 downloads

Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure
Accounting Review, Vol. 87, No. 3, 2012
Dan S. Dhaliwal , Suresh Radhakrishnan , Albert Tsang and Yong George Yang
University of Arizona - Department of Accounting , University of Texas at Dallas - School of Management , Chinese University of Hong Kong (CUHK) - School of Accountancy and Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Date Posted: April 30, 2010
Last Revised: August 22, 2012
Accepted Paper Series

Incl. Electronic Paper Vectors of Influence on the Contractual Mix: Geographical Dispersion vs. Automation in Brazilian Franchised Chains
Andre C. B. Aquino and João Amato Neto
University of Sao Paulo - FEARP-USP and University of Sao Paulo (USP)
Date Posted: April 29, 2010
Last Revised: August 15, 2010
Working Paper Series
33 downloads

Cost of Capital and Liquidity of Foreign Private Issuers Exempted from Filing with the SEC: Disclosure Effect or Earnings Quality Effect?
Giorgio Gotti and Stacy A. Mastrolia
University of Texas at El Paso - Department of Accounting and Bucknell University - School of Management
Date Posted: April 28, 2010
Working Paper Series

Incl. Electronic Paper Financial Reform, Innovative Hedging and the Volcker Rule
Hrishikesh D. Vinod
Fordham University - Department of Economics
Date Posted: April 28, 2010
Last Revised: May 12, 2010
Working Paper Series
419 downloads

Incl. Electronic Paper Analytical Solution to the Circularity Problem in the Discounted Cash Flow Valuation Framework
Innovar, Vol. 21, No. 42, pp. 55-68, 2011
Felipe Mejia-Pelaez and Ignacio Velez-Pareja
Internexa S.A. E.S.P. and Master Consultores
Date Posted: April 27, 2010
Last Revised: February 08, 2012
Accepted Paper Series
528 downloads

Incl. Electronic Paper Connecting the Dots: The Accruals Quality Premium vs. The Value Premium
Doina Chichernea , Anthony Dewayne Holder and Jie (Diana) Wei
The University of Toledo - Department of Finance , University of Toledo - Department of Accounting and Government of the United States of America - Office of the Comptroller of the Currency (OCC)
Date Posted: April 27, 2010
Working Paper Series
80 downloads

Incl. Electronic Paper Traditional vs. Behavioral Finance
Johnson School Research Paper Series No. 22-2010
Robert J. Bloomfield
Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: April 27, 2010
Last Revised: May 25, 2010
Accepted Paper Series
3065 downloads

The Impact of Meeting or Beating Analysts' Cash Flow Forecasts on a Firm's Cost of Debt
Christopher T. Edmonds , Jennifer Echols Edmonds and John J. Maher
University of Delaware , Virginia Polytechnic Institute & State University and affiliation not provided to SSRN
Date Posted: April 26, 2010
Working Paper Series

Incl. Electronic Paper Valuing Corporation, Discounting Cash Flows (Valorando Empresas, Descontando Flujos) (Spanish)
Jean Paul Loffredo
affiliation not provided to SSRN
Date Posted: April 26, 2010
Last Revised: May 13, 2010
Working Paper Series
72 downloads

Incl. Electronic Paper Corporate Governance, Auditing and Earnings Management Through Accounting Choices and Operational Decisions in Brazil
Antonio Lopo Martinez
FUCAPE Business School
Date Posted: April 24, 2010
Working Paper Series
547 downloads

Incl. Electronic Paper The Market’s Reaction to Unexpected Earnings Thresholds
Don Herrmann , Ole-Kristian Hope , Jeff L. Payne and Wayne B. Thomas
Oklahoma State University - Stillwater - School of Accounting , University of Toronto - Rotman School of Management , University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma, Michael F. Price College of Business
Date Posted: April 24, 2010
Last Revised: July 29, 2010
Working Paper Series
203 downloads

Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence
Accounting Review, Vol. 87, No. 6, 2012 doi: 10.2308/accr-50222
T. J. Atwood , Michael S. Drake , James N. Myers and Linda A. Myers
Florida State University , Brigham Young University - Marriott School , University of Arkansas and University of Arkansas
Date Posted: April 23, 2010
Last Revised: November 20, 2012
Accepted Paper Series

Incl. Electronic Paper The Market Reaction to the Finance Lease Capitalization from the View Point of Risk Assessment
Eiko Arata
Musashi University
Date Posted: April 23, 2010
Last Revised: July 19, 2010
Working Paper Series
317 downloads

Incl. Electronic Paper Guilty Until Proven Innocent: The Economic Consequences of the Initiation and the Outcome of Internal Investigations of Option Backdating
Jennifer Li , Fayez A. Elayan and Thomas Meyer
Brock University , Brock University - Department of Accounting, Faculty of Business and Southeastern Louisiana University
Date Posted: April 22, 2010
Working Paper Series
59 downloads

Incl. Electronic Paper Financial Analysis about Pacific Energy Company S.A.E.S.P (In Spanish)
José Mola-Ávila
Universidad Tecnológica de Bolivar
Date Posted: April 21, 2010
Working Paper Series
121 downloads


 

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