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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 489,050
Full Text Papers: 397,938
Authors: 228,554
Papers Received in
  Last 12 months:
69,482

Paper Downloads:
To date: 66,677,453
Last 12 months: 11,211,022
Last 30 days: 825,416

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Papers with
  Resolved
  References:
239,806
Total References: 8,539,827
Papers with Cites: 230,167
Total Citation
  Links:
5,733,423
Papers with
  Resolved
  Footnotes:
78,859
Total Footnotes: 8,610,864


SSRN eLibrary Search Results
JEL Code: M4
5,333,657 Total downloads
Showing Papers 2,341 - 2,390 of 13,131
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Incl. Electronic Paper The Emergence of the 'Incurred Loss' Model for Credit Losses in IAS 39
Kees Camfferman
VU University Amsterdam - Department of Accounting
Date Posted: April 05, 2013
Working Paper Series
59 downloads

The Emergence of Second-Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility
Journal of Business Finance and Accounting, Forthcoming
Cory A. Cassell , Gary Giroux , Linda A. Myers and Thomas C. Omer
University of Arkansas , Texas A&M University (TAMU) - Department of Accounting , University of Arkansas and University of Nebraska-Lincoln
Date Posted: October 17, 2007
Last Revised: January 10, 2013
Accepted Paper Series

Incl. Electronic Paper The Emergence of CSR and Sustainability Indices
Nigel Finch
The University of Sydney Business School
Date Posted: May 15, 2006
Working Paper Series
1303 downloads

Incl. Electronic Paper The Efficient Market, Random Walk, and the Ohlson (1995) Model
Samithamby Senthilnathan
Eastern University, Sri Lanka
Date Posted: December 18, 2009
Working Paper Series
112 downloads

The Efficiency Improvement of Resource Management with ERP Implementation: Finance Management Perspective
Jidong Zhang and Liyan Wang
Beijing International Studies University and Peking University - Guang Hua School of Management
Date Posted: December 17, 2008
Last Revised: January 28, 2010
Working Paper Series

Incl. Electronic Paper The Efficacy of Third-Party Consultation in Preventing Managerial Escalation of Commitment: The Role of Mental Representations
Kathryn Kadous and Lisa M. Sedor
Emory University - Goizueta Business School and DePaul University
Date Posted: September 05, 2003
Working Paper Series
182 downloads

The Efficacy of Third-Party Consultation in Preventing Managerial Escalation of Commitment: The Role of Mental Representations
Contemporary Accounting Research, Vol. 21, No. 1, Spring 2004
Kathryn Kadous and Lisa M. Sedor
Emory University - Goizueta Business School and DePaul University
Date Posted: December 23, 2003
Accepted Paper Series

Incl. Electronic Paper The Efficacy of Regulation Fair Disclosure
Christopher Gadarowski and Praveen Sinha
Rowan University - Accounting & Finance and California State University, Long Beach
Date Posted: January 24, 2006
Last Revised: September 30, 2009
Working Paper Series
171 downloads

Incl. Electronic Paper The Efficacy of Red Flags in Predicting the SEC's Targets: An Artificial Neural Networks Approach
International Journal of Intelligent Systems in Accounting, Finance, and Management, Vol. 9, No. 3, pp. 145-157, September 2000
Ehsan H. Feroz , Taek M. Kwon , Victor Pastena and Kyung Joo Park
University of Washington - Tacoma-Milgard School of Business , University of Minnesota - Twin Cities - Electrical and Computer Engineering , State University of New York at Buffalo and Ajou University - Department of Business Administration
Date Posted: July 29, 2008
Last Revised: July 01, 2009
Accepted Paper Series
117 downloads

Incl. Electronic Paper The Effects of Wal-Mart on the Profitability and Investor Valuation of its Suppliers
Marty Gosman and Mark J. Kohlbeck
Quinnipiac University and Florida Atlantic University - School of Accounting
Date Posted: June 06, 2006
Working Paper Series
439 downloads

Incl. Electronic Paper The Effects of Uncertainty on the Informativeness of Earnings: Evidence from the Insurance Industry in the Wake of Catastrophic Events
Theodore E. Christensen
Brigham Young University - Marriott School of Management
Date Posted: February 02, 1999
Working Paper Series
233 downloads

The Effects of Uncertainty on the Informativeness of Earnings: Evidence from the Insurance Industry in the Wake of Catastrophic Events
Journal of Business Finance and Accounting, Forthcoming
Theodore E. Christensen
Brigham Young University - Marriott School of Management
Date Posted: April 21, 2001
Accepted Paper Series

Incl. Electronic Paper The Effects of Uncertainty on Market Prices: Evidence from Coaching Changes in the NBA
L. Lee Colquitt , Norman H. Godwin and Rebecca Toppe Shortridge
Auburn University - College of Business , Auburn University - College of Business and Ball State University - Department of Accounting
Date Posted: September 09, 2004
Working Paper Series
70 downloads

Incl. Electronic Paper The Effects of Uncertainty and Disclosure on Auditors’ Fair Value Materiality Decisions
Jeremy B. Griffin
University of Notre Dame - Mendoza College of Business
Date Posted: July 15, 2011
Working Paper Series
341 downloads

Incl. Electronic Paper The Effects of Trust and Budget-Based Controls on Budget Gaming and Budget Value
AAA 2013 Management Accounting Section (MAS) Meeting Paper
Theresa Libby and Murray R. Lindsay
University of Waterloo - School of Accounting and Finance and University of Lethbridge - Faculty of Management
Date Posted: August 18, 2012
Working Paper Series
180 downloads

Incl. Electronic Paper The Effects of Trust and Budget-Based Controls on Budget Gaming and Budget Value
Theresa Libby and Murray R. Lindsay
University of Waterloo - School of Accounting and Finance and University of Lethbridge - Faculty of Management
Date Posted: January 16, 2013
Working Paper Series
6 downloads

Incl. Electronic Paper The Effects of True and Perceived Ability on Analysts' Forecasting Behavior
Qi Chen and Wei Jiang
Duke University - Fuqua School of Business and Columbia Business School - Finance and Economics
Date Posted: October 17, 2001
Working Paper Series
317 downloads

Incl. Fee Electronic Paper The Effects of Tolerance for Ambiguity and Uncertainty on the Appropriateness of Accounting Performance Measures
Abacus, Vol. 41, No. 3, pp. 241-264, October 2005
Frank G. H. Hartmann
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Date Posted: November 04, 2005
Accepted Paper Series
31 downloads

Incl. Electronic Paper The Effects of the IAS/IFRS Adoption in the European Union on the Financial Industry
The European Union Review, Vol. 12, No. 1-2, 2007
Vera Palea
University of Turin, Italy
Date Posted: January 30, 2008
Last Revised: October 09, 2009
Accepted Paper Series
980 downloads

The Effects of the IAS/IFRS Adoption in the European Union on the Cost of Equity: First Evidence from the Bank Industry
Vera Palea
University of Turin
Date Posted: November 13, 2010
Working Paper Series

Incl. Electronic Paper The Effects of the Fourteenth Amendment on the Constitution of the United States: More
Dan Goodman
affiliation not provided to SSRN
Date Posted: April 06, 2009
Working Paper Series
28 downloads

Incl. Electronic Paper The Effects of the Fourteenth Amendment on the Constitution of the United States
Dan Goodman
affiliation not provided to SSRN
Date Posted: March 22, 2009
Working Paper Series
46 downloads

The Effects of the Fair Value Option Under IAS 39 on the Volatility of Bank Earnings
Journal of International Accounting Research, Vol. 10, No. 1, 2011
Peter Fiechter
University of Zurich - Department of Business Administration
Date Posted: January 18, 2011
Accepted Paper Series

Incl. Electronic Paper The Effects of the European Regulation 1606/2002 on Market Efficiency: Early Empirical Evidence and Some Suggestions for Future Research and Policy-Making Discussion
Forthcoming in The European Union Review, Department of Economics and Statistics, University of Torino, Working Paper No. 10/2013
Vera Palea
University of Turin
Date Posted: March 17, 2013
Last Revised: June 07, 2013
Accepted Paper Series
13 downloads

Incl. Electronic Paper The Effects of the Cross-Correlation of Stock Returns on Post Merger Stock Performance
EFMA 2004 Basel Meetings Paper, Cass Business School Research Paper
Antonios Antoniou , Philippe Arbour and Huainan Zhao
Wealth Associates , Lloyds TSB Corporate Markets and Cranfield School of Management
Date Posted: July 14, 2006
Working Paper Series
750 downloads

The Effects of the Cost of Foreign Internal Funds on the Probability that a Firm Issues Domestic Debt
Journal of American Taxation Association, Vol. 28, Issue 1, pp. 25-41, Spring 2006
Susan Albring
Syracuse University - Joseph I. Lubin School of Accounting
Date Posted: February 28, 2006
Last Revised: January 27, 2012
Accepted Paper Series

The Effects of Temporary Partial Expensing on Investment Incentives in the United States
National Tax Journal, Vol. 55, No. 3, September 2002
Darrel S. Cohen , Dorthe-Pernille Hansen and Kevin A. Hassett
Federal Reserve Board - Division of Research and Statistics , American Enterprise Institute (AEI) and American Enterprise Institute (AEI)
Date Posted: February 28, 2003
Accepted Paper Series

The Effects Of Taxes, Agency Costs And Information Asymmetry On Earnings Management: A Comparison Of Public And Private Firms
Review of Accounting Studies, Vol 4, Issues 3 & 4
Anne Beatty and David G. Harris
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Syracuse University - Joseph I. Lubin School of Accounting
Date Posted: October 27, 1999
Accepted Paper Series

Incl. Electronic Paper The Effects of Systemic Crises When Investors Can Be Crisis Ignorant
ERIM Report Series Reference No. ERS-2004-027-F&A
Erik Kole , Marno Verbeek and Kees C. G. Koedijk
Erasmus University Rotterdam - Erasmus School of Economics - Econometric Institute , Erasmus University - Rotterdam School of Management and Tilburg University - Department of Finance
Date Posted: August 26, 2006
Working Paper Series
92 downloads

The Effects of Strategy-Management Control System Misfits on Firm Performance
Lindawati Gani and Johnny Jermias
University of Indonesia and Simon Fraser University (SFU) - Beedie School of Business
Date Posted: November 16, 2009
Working Paper Series

Incl. Electronic Paper The Effects of Strategy-Management Control System Misfits on Firm Performance
CAAA Annual Conference 2010
Lindawati Gani and Johnny Jermias
University of Indonesia and Simon Fraser University (SFU) - Beedie School of Business
Date Posted: January 04, 2010
Last Revised: May 31, 2010
Working Paper Series
260 downloads

Incl. Electronic Paper The Effects of Stakeholders on CSR Disclosure: Evidence from Japan
Chika Saka and Akihiro Noda
Kwansei Gakuin University and Tokyo City University
Date Posted: March 27, 2013
Working Paper Series
67 downloads

The Effects of Staff Accountant Objectivity in the Review and Decision Process: A Tax Setting
Journal of American Taxation Association, Spring 2001
Richard C. Hatfield
University of Alabama
Date Posted: June 12, 2001
Accepted Paper Series

Incl. Electronic Paper The Effects of Specialization in Audit Workpaper Review on Review Efficiency and Reviewers' Confidence
E. Michael Bamber and Robert J. Ramsay
University of Georgia and University of Kentucky - Gatton College of Business and Economics
Date Posted: January 19, 1999
Working Paper Series
406 downloads

The Effects of Source Integrity and Consistency of Evidence on Auditors' Judgements
Auditing: A Journal of Practice & Theory, Vol 18, No 2, Fall 1999
Jenny Goodwin
affiliation not provided to SSRN
Date Posted: January 13, 2000
Accepted Paper Series

Incl. Electronic Paper The Effects of SFAS 131 Geographic Segment Disclosures by U.S. Multinational Companies on the Valuation of Foreign Earnings
Ole-Kristian Hope , Tony Kang , Wayne B. Thomas and Florin P. Vasvari
University of Toronto - Rotman School of Management , Oklahoma State University - School of Accounting , University of Oklahoma, Michael F. Price College of Business and London Business School
Date Posted: September 15, 2004
Last Revised: January 03, 2008
Working Paper Series
779 downloads

The Effects of SFAS 131 Geographic Segment Disclosures by U.S. Multinational Companies on the Valuation of Foreign Earnings
Journal of International Business Studies, Forthcoming
Ole-Kristian Hope , Tony Kang , Wayne B. Thomas and Florin P. Vasvari
University of Toronto - Rotman School of Management , Oklahoma State University - School of Accounting , University of Oklahoma, Michael F. Price College of Business and London Business School
Date Posted: January 03, 2008
Accepted Paper Series

The Effects of Section 404 of Sarbanes-Oxley Act of 2002 on the Audit Fees of Foreign Firms Listed on U.S. Exchanges
Review of Accounting and Finance Forthcoming
Kam C. Chan , Rudolph A. Jacob , Picheng Lee and Gim-Seong Seow
Pace University , Pace University - Department of Accounting , Pace University - Department of Accounting and University of Connecticut - Department of Accounting
Date Posted: April 01, 2008
Last Revised: June 16, 2012
Accepted Paper Series

Incl. Electronic Paper The Effects of Scale Differences on Inferences in Accounting Research: Coefficient Estimates, Tests of Incremental Association, and Relative Value Relevance
MIT Sloan Working Paper No. 4490-04, Sauder School of Business Working Paper
Kin Lo
University of British Columbia (UBC) - Sauder School of Business
Date Posted: June 08, 2004
Working Paper Series
507 downloads

The Effects of SAS No. 82 on Auditors' Attention to Fraud Risk Factors and Audit Planning Decisions
Journal of Accounting Research, Vol 35, Supplement, 1997
Mark F. Zimbelman
Brigham Young University
Date Posted: October 08, 1997
Accepted Paper Series

The Effects of Risk Preference and Loss Aversion on Individual Behavior Under Bonus, Penalty, and Combined Contract Frames
Behavioral Research in Accounting, Forthcoming
Alisa Gabrielle Brink and Frederick W. Rankin
Virginia Commonwealth University and Colorado State University - College of Business
Date Posted: July 30, 2008
Last Revised: April 02, 2013
Accepted Paper Series

The Effects of Risk Decision Aid Orientation, Client Risk, and Repeat Client Experience on Risk Factor Identification and Audit Test Planning
Auditing: A Journal of Practice & Theory, September 2002
Jean C. Bedard and Lynford E. Graham
Bentley University - Department of Accountancy and affiliation not provided to SSRN
Date Posted: April 09, 2002
Accepted Paper Series

Incl. Electronic Paper The Effects of Reward Type on Employee Goal Setting, Goal Commitment and Performance
Accounting Review, Forthcoming
Adam Presslee , Thomas W. Vance and Alan Webb
University of Waterloo - School of Accounting and Finance , University of Illinois at Urbana-Champaign - Department of Accountancy and University of Waterloo - School of Accounting and Finance
Date Posted: August 10, 2010
Last Revised: March 08, 2013
Accepted Paper Series
357 downloads

The Effects of Reputation and Ethics on Budgetary Slack
Journal of Management Accounting Research, Vol. 14, 2002
Douglas E. Stevens
Florida State University
Date Posted: January 27, 2003
Accepted Paper Series

Incl. Electronic Paper The Effects of Reporting Complexity on Small and Large Investor Trading
Brian P. Miller
Indiana University - Kelley School of Business
Date Posted: September 15, 2009
Last Revised: May 14, 2010
Working Paper Series
392 downloads

The Effects of Regulatory and Contracting Costs on Banks' Choice of Accounting Method for Other Postretirement Employee Benefits
Journal of Accounting and Economics, Vol. 30, No. 2, October 2000
K. Ramesh and Lawrence Revsine
Rice University and Northwestern University - Kellogg School of Management
Date Posted: April 20, 2001
Accepted Paper Series

Incl. Electronic Paper The Effects of Regulation Fair Disclosure on Management Forecasts
EFMA 2004 Basel Meetings Paper
Carla Carnaghan and Ranjini Jha
University of Lethbridge - Faculty of Management and University of Waterloo - School of Accounting and Finance
Date Posted: June 20, 2004
Working Paper Series
343 downloads

Incl. Electronic Paper The Effects of Recurring and Nonrecurring Non-Audit Services
Deborah Alexander and David Hay
affiliation not provided to SSRN and University of Auckland - Department of Accounting and Finance
Date Posted: December 22, 2011
Last Revised: January 11, 2012
Working Paper Series
103 downloads

Incl. Electronic Paper The Effects of Real Earnings Management on the Firm, its Competitors and Subsequent Reporting Periods
Craig J. Chapman
Northwestern University - Kellogg School of Management
Date Posted: January 25, 2011
Working Paper Series
480 downloads

Incl. Electronic Paper The Effects of Quantification on Persuasion when Outcome is Uncertain: The Case of IT Security
Tina M. Loraas
Auburn University
Date Posted: April 19, 2006
Working Paper Series
81 downloads


 

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