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SSRN eLibrary Statistics:

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Abstracts: 484,056
Full Text Papers: 393,459
Authors: 226,593
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  Last 12 months:
68,998

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To date: 65,863,139
Last 12 months: 11,179,664
Last 30 days: 1,087,336

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Total Footnotes: 8,499,290


SSRN eLibrary Search Results
JEL Code: M4
5,287,695 Total downloads
Showing Papers 2,381 - 2,430 of 13,018
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Incl. Electronic Paper Capital Market Consequences of Managers’ Voluntary Disclosure Styles
Holly Yang
University of Pennsylvania - The Wharton School
Date Posted: October 13, 2010
Last Revised: December 06, 2011
Working Paper Series
431 downloads

Incl. Electronic Paper Capital Market Effects of Mandatory IFRS Reporting in the EU: Empirical Evidence
Luzi Hail and Christian Leuz
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Date Posted: December 13, 2009
Last Revised: November 20, 2011
Working Paper Series
761 downloads

Incl. Electronic Paper Capital Market Effects of the IFRS Adoption for Separate Financial Statements: Evidence from the Italian Stock Market
University of Turin Working Paper No. 09/2013
Vera Palea
University of Turin
Date Posted: March 03, 2013
Working Paper Series
44 downloads

Incl. Electronic Paper Capital Market Reactions to Option Backdating Probes
Sakshi Jain and Zabihollah Rezaee
Tennessee Society of Certified Public Accountants (TSCPA) and University of Memphis - School of Accountancy
Date Posted: January 29, 2007
Working Paper Series
288 downloads

Incl. Electronic Paper Capital Markets for Tomorrow
AES PGDBM Conference 2010
Nikhil Sunil Patil
affiliation not provided to SSRN
Date Posted: January 08, 2010
Working Paper Series
136 downloads

Incl. Electronic Paper Capital Markets Research in Accounting
JAE Rochester Conference April 2000
S.P. Kothari
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: December 05, 2000
Working Paper Series
8364 downloads

Capital Markets Research in Accounting
Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
S.P. Kothari
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: October 24, 2001
Accepted Paper Series

Incl. Electronic Paper Capital Structure and Debt Structure
EFA 2008 Athens Meetings Paper, AFA 2009 San Francisco Meetings Paper
Joshua D. Rauh and Amir Sufi
Stanford Graduate School of Business and University of Chicago - Booth School of Business
Date Posted: March 19, 2008
Last Revised: February 18, 2010
Working Paper Series
4366 downloads

Incl. Electronic Paper Capital Structure and Political Patronage: The Case of Malaysia
Journal of Banking and Finance, 2005
Donald R. Fraser , Hao Zhang and Chek Derashid
Texas A&M University (TAMU) - Department of Finance , City University of Hong Kong (CityUHK) - Department of Accountancy and Universiti Utara Malaysia - Faculty of Accountancy
Date Posted: June 26, 2007
Accepted Paper Series
280 downloads

Incl. Fee Electronic Paper Capital Structure under Imperfect Enforcement
CEPR Discussion Paper No. 4757
Hans K. Hvide and Tore E. Leite
University of Bergen - Department of Economics and Norwegian School of Economics (NHH)
Date Posted: February 08, 2005
Working Paper Series
21 downloads

Incl. Electronic Paper Capital Versus Performance Covenants in Debt Contracts
Chicago Booth Research Paper No. 11-06
Hans Bonde Christensen and Valeri V. Nikolaev
University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Date Posted: January 26, 2011
Last Revised: September 26, 2011
Accepted Paper Series
734 downloads

Incl. Electronic Paper Capital-Market Effects of Securities Regulation: Hysteresis, Implementation, and Enforcement
Chicago Booth Research Paper No. 12-04
Hans Bonde Christensen , Luzi Hail and Christian Leuz
University of Chicago - Booth School of Business , University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Date Posted: January 23, 2011
Last Revised: September 05, 2012
Working Paper Series
1559 downloads

Incl. Electronic Paper Capitalised Intangibles and Financial Analysts
Accounting and Finance, Forthcoming
Zoltan Matolcsy and Anne Wyatt
University of Technology, Sydney and University of Queensland
Date Posted: August 31, 2005
Last Revised: January 18, 2012
Accepted Paper Series
29 downloads

Capitalization of Costs and Expected Earnings Growth
European Accounting Review (Special Issue on Conservatism in Accounting), Vol. 15, No. 4, pp. , 565-583, December 2006
Kenton K. Yee
Mellon Capital Management
Date Posted: August 15, 2006
Accepted Paper Series

Incl. Electronic Paper Capitalization of R&D and the Informativeness of Stock Prices
European Accounting Review, Forthcoming
Dennis R. Oswald and Paul Zarowin
University of Michigan - Ross School of Business and New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: September 01, 2007
Accepted Paper Series
533 downloads

Incl. Electronic Paper Capitalization of R&D Costs and Earnings Management: Evidence from Italian Listed Companies
Lorenzo Pozza , Annalisa Prencipe and Garen Markarian
Bocconi University - Department of Accounting , Bocconi University - Department of Accounting and Fundación Instituto de Empresa, S.L. - IE Business School
Date Posted: October 05, 2007
Working Paper Series
638 downloads

Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures versus R&D Outlays
Review of Accounting Studies, December 2002
S.P. Kothari , Ted E. Laguerre and Andrew J. Leone
Massachusetts Institute of Technology (MIT) - Sloan School of Management , Analysis Group, Inc. and University of Miami
Date Posted: February 17, 2002
Accepted Paper Series

Incl. Electronic Paper Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Current Investments in PP&E versus R&D
Simon School of Business Working Paper FR 99-02
S.P. Kothari , Ted E. Laguerre and Andrew J. Leone
Massachusetts Institute of Technology (MIT) - Sloan School of Management , Analysis Group, Inc. and University of Miami
Date Posted: February 02, 1999
Working Paper Series
1991 downloads

Capitalization vs Expensing of R&D and Earnings Management
Paul Zarowin and Dennis R. Oswald
New York University (NYU) - Department of Accounting, Taxation & Business Law and University of Michigan - Ross School of Business
Date Posted: June 08, 2005
Working Paper Series

Incl. Electronic Paper Capitalized Labor Contracts
Joshua G. Rosett
Claremont McKenna College - Robert Day School of Economics and Finance
Date Posted: November 22, 1997
Working Paper Series
160 downloads

Incl. Fee Electronic Paper Capitalizing Non-cancelable Operating Leases
Journal of International Financial Management & Accounting, Vol. 14, pp. 101-114, June 2003
Bruce Bennett and Michael E. Bradbury
New Zealand Institute of Chartered Accountants (NZICA) and Massey University
Date Posted: October 12, 2003
Accepted Paper Series
35 downloads

Incl. Electronic Paper Capitalizing Research & Development and 'Other Information': The Incremental Information Content of Accruals versus Cash Flows
Journal of Management Control, Vol. 22, No. 3, pp. 241-278, 2011
Tami Dinh Thi and Wolfgang Schultze
University of New South Wales (UNSW) - School of Accounting and University of Augsburg
Date Posted: December 17, 2008
Last Revised: September 13, 2012
Accepted Paper Series
567 downloads

Incl. Electronic Paper Capped Hospital Budgets, Risk-Influencing Activities and Financial Consequences
Andrea Szczesny and Christian Ernst
University of Wuerzburg - Business Administration & Economics and University of Hohenheim - Economics and Management of Social Services
Date Posted: May 16, 2006
Working Paper Series
149 downloads

Capping Auditor Liability: The German Experience
Cass Business School Research Paper
Miles B. Gietzmann and Reiner Quick
City University London - Sir John Cass Business School and University of Duisburg-Essen
Date Posted: July 09, 1998
Working Paper Series

Capturing Contextual Meanings: The Use of Organizational Culture as Theoretical and Methodological Lens in Accounting Research
Jan A. Pfister
Lancaster University Management School
Date Posted: October 06, 2011
Last Revised: November 24, 2011
Working Paper Series

Capturing the Value Premium in the United Kingdom
Financial Analysts Journal, Vol. 59, No. 6, pp. 35-45, November/December 2003
Elroy Dimson , Stefan Nagel and Garrett Quigley
London Business School , Stanford Graduate School of Business and Dimensional Fund Advisors Ltd
Date Posted: January 25, 2004
Last Revised: October 07, 2011
Accepted Paper Series

Carbon Trading: Accounting and Reporting Issues
European Accounting Review, Vol. 17, No. 4, pp. 697-717, 2008
Jan Bebbington and Carlos Larrinaga
affiliation not provided to SSRN and University of Burgos - Department of Economics
Date Posted: September 23, 2008
Last Revised: December 02, 2008
Accepted Paper Series

Incl. Electronic Paper Career Concerns and Ambiguity Aversion
Eric Bennett Rasmusen
Indiana University Bloomington - Department of Business Economics & Public Policy
Date Posted: May 06, 2008
Working Paper Series
50 downloads

Incl. Electronic Paper Career Concerns and Mandated Disclosure
AAA 2007 Management Accounting Section (MAS) Meeting
Romana L. Autrey , Shane S. Dikolli and Paul Newman
University of Illinois at Urbana-Champaign - Department of Accountancy , Duke University - Fuqua School of Business and University of Texas at Austin - Department of Accounting
Date Posted: July 31, 2006
Working Paper Series
152 downloads

Incl. Electronic Paper Cartoon Graphics in the Communication of Accounting Information
CoBAR Working Paper 2000-05
Malcolm Smith , Richard Taffler and Lynda White
affiliation not provided to SSRN , Manchester Business School and Imperial College
Date Posted: May 23, 2000
Working Paper Series
366 downloads

Incl. Electronic Paper Case Study on Sustainability: Accountants’ Role in Developing a New Business Model
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Ellen Lippman
University of Portland - Dr. Robert B. Pamplin, Jr. School of Business Administration
Date Posted: August 22, 2010
Last Revised: December 28, 2010
Working Paper Series
472 downloads

Case Study Over the Employee's Benefits (IAS 19) and Pension Plan Accounting (IAS 26) in Romania
Maria Moraru , Gabriela Blidisel Rodica and Dan Aurelian Stirbu
West University of Timisoara , West University of Timisoara and West University of Timisoara - Department of Accounting
Date Posted: January 24, 2009
Last Revised: August 19, 2009
Working Paper Series

Casemix Accounting Systems: New Spaces for Action
Management Accounting Research, Vol 10, No 1, March 1999
Alan D. Lowe and Bill Doolin
University of Waikato and University of Waikato
Date Posted: July 19, 1999
Accepted Paper Series

Incl. Electronic Paper Cash Balance Pension Plan Conversions: An Analysis of Motivations and Pension Costs
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Julia D'Souza , John Jacob and Barbara A. Lougee
Cornell University - Department of Accounting , University of Colorado at Boulder - Department of Accounting and University of San Diego - School of Business Administration
Date Posted: May 16, 2004
Last Revised: December 19, 2012
Working Paper Series
669 downloads

Incl. Electronic Paper Cash Compensation and Earnings' Components Around CEO Turnover: Does the Compensation Committee See Over the Horizon?
Mark R. Huson , Christine I. Wiedman and Heather A. Wier
University of Alberta - Department of Finance and Statistical Analysis , University of Waterloo and University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: July 23, 2003
Working Paper Series
444 downloads

Incl. Electronic Paper Cash Flow at Staples
Darden Case No. UVA-C-2274
Brandt R. Allen
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
137 downloads

Incl. Electronic Paper Cash Flow Contradistinctions
Commercial Lending Review, March-April 2008
Harlan D. Platt
Northeastern University
Date Posted: June 13, 2009
Last Revised: December 05, 2012
Accepted Paper Series
509 downloads

Incl. Electronic Paper Cash Flow Diversion and Corporate Governance: Evidence from Russia
Maxim Mironov
IE Business School
Date Posted: March 11, 2009
Working Paper Series
141 downloads

Incl. Electronic Paper Cash Flow is a Fact. Net Income is Just an Opinion
Pablo Fernandez
University of Navarra - IESE Business School
Date Posted: September 25, 2002
Last Revised: February 03, 2013
Working Paper Series
7071 downloads

Incl. Electronic Paper Cash Flow is King? Comparing Valuations Based on Cash Flow Versus Earnings Multiples
Jing Liu , Jacob K. Thomas and Doron Nissim
The Cheung Kong Graduate School of Business , Yale School of Management and Columbia University - Columbia Business School
Date Posted: August 25, 2006
Working Paper Series
2220 downloads

Incl. Electronic Paper Cash Flow Management, Incentives, and Market Pricing
Ran Zhang
Guanghua School of Management
Date Posted: October 02, 2005
Working Paper Series
571 downloads

Incl. Electronic Paper Cash Flow Patterns as a Proxy for Firm Life Cycle
Victoria Dickinson
University of Mississippi - Patterson School of Accountancy
Date Posted: September 18, 2008
Last Revised: February 16, 2012
Working Paper Series
353 downloads

Incl. Electronic Paper Cash Flow Valuation in an Inflationary World: The Case of World Bank for Regulated Firms
Ignacio Velez-Pareja
Master Consultores
Date Posted: January 06, 2005
Working Paper Series
427 downloads

Incl. Electronic Paper Cash Flow Valuation in an Inflationary World: The Case of World Bank for Regulated Firms (in Spanish)
Academia, Revista Latinoamericana de Administración, CLADEA, No. 36, pp. 24-49, 2006,
Ignacio Velez-Pareja
Master Consultores
Date Posted: September 08, 2005
Last Revised: February 08, 2012
Accepted Paper Series
612 downloads

Incl. Electronic Paper Cash from Operations and Accruals in Three Vs. Five Categories Cash Flow Statement
Abbas Aflatooni
affiliation not provided to SSRN
Date Posted: September 23, 2009
Working Paper Series
183 downloads

Incl. Electronic Paper Cash Holdings: Determinants and Impact on Future Operating Performance for Listed vs. Unlisted Firms
Review of Pacific Basin Financial Markets and Policies (RPBFMP), Forthcoming
Seraina C. Anagnostopoulou
Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: March 26, 2012
Last Revised: December 11, 2012
Accepted Paper Series
104 downloads

Incl. Electronic Paper Cash Position Forecasts and Stock Market Portfolio Returns
Zane L. Swanson and Richard Alltizer
University of Central Oklahoma and University of Central Oklahoma
Date Posted: June 01, 2010
Working Paper Series
176 downloads

Incl. Electronic Paper Cash Value Added - A New Method For Measuring Financial Performance
Gothenburg University Working Paper 1996:1
Erik Ottosson and Fredrik Weissenrieder
Anelda AB and Weissenrieder Consulting AB
Date Posted: February 10, 1998
Working Paper Series
5962 downloads

Incl. Electronic Paper Cash Versus Accrual Accounting in Public Sector
Studia Universitatis Babes Bolyai Oeconomica, 1990
Adriana Tiron Tudor and Alexandra Mutiu
Babes-Bolyai University - Faculty of Economics and Business Administration and Babes-Bolyai University
Date Posted: November 10, 2006
Accepted Paper Series
3169 downloads

Cash versus Accrual Accounting Measures in Greek Municipalities: Proxies or Not for Decision-Making?
International Journal of Accounting, Auditing and Performance Evaluation, Fothcoming
Sandra Cohen
Athens University of Economics and Business - Department of Business Administration
Date Posted: November 19, 2007
Last Revised: November 28, 2011
Accepted Paper Series


 

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