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SSRN eLibrary Statistics:

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Abstracts: 489,423
Full Text Papers: 398,298
Authors: 228,729
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  Last 12 months: 		69,626

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To date: 66,741,858
Last 12 months: 11,229,174
Last 30 days: 844,246

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  Footnotes: 		78,859
Total Footnotes: 8,610,864


SSRN eLibrary Search Results
JEL Code: M4
5,336,585 Total downloads
Showing Papers 2,441 - 2,490 of 13,133
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Incl. Electronic Paper Unintended Consequences of Lowering Disclosure Thresholds: Evidence from SFAS No. 5
Kirsten Fanning , Christopher P. Agoglia and M. David Piercey
University of Illinois at Urbana-Champaign , University of Massachusetts at Amherst and University of Massachusetts at Amherst
Date Posted: March 27, 2011
Last Revised: December 07, 2012
Working Paper Series
184 downloads

Incl. Electronic Paper Does Tax Aggressiveness Reduce Corporate Transparency?
 Karthik Balakrishnan , Jennifer L. Blouin and Wayne R. Guay
University of Pennsylvania - Accounting DepartmentUniversity of Pennsylvania - The Wharton School , University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Date Posted: March 27, 2011
Last Revised: January 30, 2013
Working Paper Series
757 downloads

Incl. Electronic Paper Making Sense of One Dollar CEO Salaries
 Sophia J. W. Hamm , Michael J. Jung and Clare Wang
Ohio State University (OSU) - Fisher College of Business , New York University - Leonard N. Stern School of Business and Northwestern University - Kellogg School of Management
Date Posted: March 27, 2011
Last Revised: May 05, 2013
Working Paper Series
350 downloads

A Forensic Accounting Examination of Financial Reporting Fraud at the Segment Level
Journal of Forensic and Investigative Accounting, Forthcoming
 Dana Hollie , Curtis Nicholls and Shaokun Carol Yu
Louisiana State University , Bucknell University and Northern Illinois University
Date Posted: March 26, 2011
Accepted Paper Series

Incl. Electronic Paper Does Systematic Recordkeeping Contribute to Human Development?
 Taichi Kajiwara
Kochi Junior College
Date Posted: March 26, 2011
Last Revised: April 04, 2012
Working Paper Series
45 downloads

Effects of Cash Flow Statement Reclassifications Pursuant to the SEC’s One-Time Allowance
Journal of Accounting and Public Policy, Forthcoming
 Dana Hollie , Curtis Nicholls and Qiuhong Zhao
Louisiana State University , Bucknell University and University of Missouri at Columbia
Date Posted: March 26, 2011
Accepted Paper Series

Incl. Electronic Paper New Institutional Accounting and IFRS
 Peter D. Wysocki
University of Miami - School of Business Administration
Date Posted: March 26, 2011
Last Revised: June 02, 2011
Working Paper Series
270 downloads

Incl. Electronic Paper Are Polish Public Companies 'Cooking the Books'? The Evidence from Annual Earnings Thresholds
International Business & Economics Research Journal, Vol. 10, No. 3, 2011
 Jacek Welc
Wroclaw University of Economics
Date Posted: March 25, 2011
Accepted Paper Series
39 downloads

Endogenous Overconfidence in Managerial Forecasts
INSEAD Working Paper No. 2011/39/AC
 Gilles Hilary and Charles Hsu
INSEAD and Hong Kong University of Science & Technology
Date Posted: March 25, 2011
Working Paper Series

Incl. Electronic Paper The Impact of Legal Liability Regimes and Differential Client Risk on Client Acceptance, Audit Pricing, and Audit Effort Decisions
Journal of Accounting, Auditing and Finance, Vol. 13, 1998
 Audrey A. Gramling , Jeffrey W. Schatzberg , Andrew Bailey and Hao Zhang
Bellarmine University , University of Arizona - Department of Accounting , affiliation not provided to SSRN and City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: March 25, 2011
Accepted Paper Series
136 downloads

Incl. Electronic Paper The Option Market's Anticipation of Information Content in Earnings Announcements
Review of Accounting Studies, Forthcoming
 Mary Brooke Billings and Robert H. Jennings
New York University and Indiana University Bloomington - Kelley School of Business
Date Posted: March 25, 2011
Accepted Paper Series
140 downloads

Incl. Electronic Paper Measuring Real Activity Management
 Daniel A. Cohen , Shail Pandit , Charles E. Wasley and Tzachi Zach
University of Texas at Dallas - Naveen Jindal School of Management , University of Illinois at Chicago , University of Rochester - Simon School of Business and Ohio State University (OSU) - Fisher College of Business
Date Posted: March 24, 2011
Last Revised: March 15, 2013
Working Paper Series
789 downloads

Incl. Electronic Paper Contribution in Kind with Intangible Assets and Goodwill - Interpreting Corporation Law with International Financial Reporting Standard Principles (Die Sacheinlagefähigkeit von immateriellem Anlagevermögen und Goodwill Im Lichte der internationalen Rechnungslegung)
Schweizerische Zeitschrift für Gesellschafts- und Kapitalmarktrecht sowie Umstrukturierungen, Vol. 3, pp. 50-60, 2008,
 Lukas Mueller
University of Zurich - Rechtswissenschaftliches Institut (School of Law)
Date Posted: March 23, 2011
Accepted Paper Series
347 downloads

Incl. Electronic Paper Equity-Based Compensation de lege ferenda - Legal and Business Aspects (Eigenkapitalbasierte Vergütung de lege ferenda – Rechtliche und Betriebswirtschaftliche Aspekte)
Aktuelle Juristische Praxis, Vol. 17, pp. 527-534, 2008
 Lukas Mueller
University of Zurich - Rechtswissenschaftliches Institut (School of Law)
Date Posted: March 23, 2011
Accepted Paper Series
271 downloads

Incl. Electronic Paper Introduction of the Asset Definition in the new Swiss Joint Stock Corporations Code (Zur Einführung des Aktivenbegriffes durch das neue Aktien- und Rechnungslegungsrecht in das Schweizer Gesetz)
Schweizerische Zeitschrift für Wirtschafts - und Finanzmarktrecht, Vol. 79, pp. 298-304, 2007,
 Lukas Mueller
University of Zurich - Rechtswissenschaftliches Institut (School of Law)
Date Posted: March 23, 2011
Accepted Paper Series
172 downloads

Incl. Electronic Paper Provisions, Contingent Liabilities in the New Corporations and Accounting Code (Handelsrechtliche Rückstellungen und Eventualverbindlichkeiten: Analyse des Entwurfes zum Aktien- Und Rechnungslegungsrecht)
FREIHEIT OHNE GRENZEN - GRENZEN DER FREIHEIT, pp. 179-196, Guido Muehlemann, Annja Mannhart, eds., Zuerich/St.Gallen, 2008
 Lukas Mueller
University of Zurich - Rechtswissenschaftliches Institut (School of Law)
Date Posted: March 23, 2011
Accepted Paper Series
235 downloads

Incl. Electronic Paper The Accounting Framework in the Draft of the Swiss Accounting Statutes (Das Rahmenkonzept des Rechnungslegungsrechtsentwurfes)
Schweizerische Zeitschrift für Wirtschafts - und Finanzmarktrecht, Vol. 80, pp. 400-412, 2008,
 Lukas Mueller
University of Zurich - Rechtswissenschaftliches Institut (School of Law)
Date Posted: March 23, 2011
Accepted Paper Series
209 downloads

Incl. Electronic Paper Ethical Decision Making by Management Accountants: An Empirical Examination of Obedience Theory
 Thomas E. Buttross , George Schmelzle and Hema Rao
Penn State Harrisburg , Missouri State University - School of Accountancy and State University of New York (SUNY) - Department of Accounting, Law, & Finance
Date Posted: March 22, 2011
Working Paper Series
218 downloads

A Holistic Framework for Measuring a Bank’s Financial Health
 Eleftherios Ioannis Thalassinos , Ioannis Thalassinos and Liapis Konstantinos
affiliation not provided to SSRN , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: March 21, 2011
Last Revised: March 24, 2011
Working Paper Series

Incl. Electronic Paper Analyst Proximity and Earnings Management
 Yue Tang and Jin (Ginger) Wu
University of Florida - Department of Finance, Insurance and Real Estate and University of Georgia - Department of Banking and Finance
Date Posted: March 21, 2011
Last Revised: September 06, 2012
Working Paper Series
68 downloads

Incl. Electronic Paper Perspectives on Capital Market Anomalies
CONCEPTUAL FOUNDATIONS OF CAPITAL MARKET ANOMALIES. HANDBOOK OF INVESTMENT ANOMALIES, Len Zacks, ed., Wiley, Forthcoming
 Mozaffar Khan
University of Minnesota - Twin Cities - Carlson School of Management
Date Posted: March 21, 2011
Last Revised: June 17, 2011
Accepted Paper Series
373 downloads

A Conceptual Framework of Impression Management: New Insights from Psychology, Sociology, and Critical Perspectives
Accounting and Business Research, Vol. 41 No. 5, pp. 415-437, 2011
 Doris M. Merkl-Davies and Niamh M. Brennan
Bangor University and University College Dublin (UCD) - Quinn School of Business
Date Posted: March 20, 2011
Last Revised: April 28, 2013
Accepted Paper Series

Incl. Electronic Paper Earnings Conservatism and Litigation Exposure in the Banking Industry
Spanish Journal of Finance and Accounting (REFC), Forthcoming
 Borja Amor-Tapia , Carolina Bona Sánchez , Jerónimo Pérez Alemán and Maria T. Tascón
Universidad de León , University of Las Palmas de Gran Canaria , Universidad de Las Palmas de Gran Canaria and Universidad de León
Date Posted: March 20, 2011
Accepted Paper Series
68 downloads

Incl. Electronic Paper Internal Control System in SME – Legal and Business Considerations for Small and Medium-Sized Joint Corporations [Das Interne Kontrollsystem beim KMU – Rechtliche und betriebswirtschaftliche Aspekte bei kleinen und mittleren Aktiengesellschaften]
WIRTSCHAFTSRECHT IN BEWEGUNG, FESTGABE ZUM 65 GEBURTSTAG VON PETER FORSTMOSER, pp. 317-345, Patrik R. Peyer, Bertrand Schott & Gaudenz Zindel, eds., 2008
 Lukas Mueller
University of Zurich - Rechtswissenschaftliches Institut (School of Law)
Date Posted: March 20, 2011
Last Revised: March 31, 2011
Accepted Paper Series
537 downloads

Investment Growth and the Relation Between Equity Value, Earnings, and Equity Book Value
Accounting Review, Vol. 86, No. 2, 2011
 Shengquan Hao , Qinglu Jin and Guochang Zhang
Shanghai Jiao Tong University (SJTU) , Shanghai University of Finance and Economics and Hong Kong University of Science & Technology - Department of Accounting
Date Posted: March 20, 2011
Last Revised: December 08, 2012
Accepted Paper Series

Relative Firm Profitability and Stock Return Sensitivity to Industry-Level News
Accounting Review, Vol. 86, No. 4, 2011
 Shengquan Hao , Qinglu Jin and Guochang Zhang
Shanghai Jiao Tong University (SJTU) , Shanghai University of Finance and Economics and Hong Kong University of Science & Technology - Department of Accounting
Date Posted: March 20, 2011
Accepted Paper Series

The Travels of a T-Shirt in the Global World of Taxation: Teaching Multi-Jurisdictional Taxation
Issues in Accounting Education, Vol. 26, No. 1, 2011
 Brigitte W. Muehlmann and Priscilla Ann Burnaby
Suffolk University and Bentley University
Date Posted: March 20, 2011
Accepted Paper Series

The Benefits of Financial Statement Comparability
Journal of Accounting Research, Vol. 49, No. 4, pp. 895-931, 2011
 Gus De Franco , S.P. Kothari and Rodrigo S. Verdi
University of Toronto - Rotman School of Management , Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT)
Date Posted: March 19, 2011
Last Revised: January 23, 2012
Accepted Paper Series

The Information Risk in the Latest Crisis: A Driver or a Driven Factor for Global Financial Markets Equilibrium?
 Guido Max Mantovani and Giorgio Bertinetti
Ca' Foscari University in Venice – Department of Management and Ca Foscari University of Venice - Department of Management
Date Posted: March 19, 2011
Last Revised: October 08, 2012
Working Paper Series

Incl. Electronic Paper Transparency, Tax Pressure and Access to Finance
ECGI - Finance Working Paper No. 332/2012, AFA 2012 Chicago Meetings Paper
 Andrew Ellul , Tullio Jappelli , Marco Pagano and Fausto Panunzi
Indiana University Bloomington - Department of Finance , University of Naples Federico II - Department of Economics , University of Naples Federico II - Department of Economics and Bocconi University - Department of Economics
Date Posted: March 18, 2011
Last Revised: May 02, 2012
Working Paper Series
249 downloads

Alternative Bankruptcy Prediction Models using Option-Pricing Theory
Journal of Banking and Finance, Forthcoming
 Andreas Charitou , Dionysia Dionysiou , Neophytos Lambertides and Lenos Trigeorgis
University of Cyprus , University of Stirling , Cyprus University of Technology and University of Cyprus - Department of Public and Business Administration
Date Posted: March 17, 2011
Last Revised: February 17, 2013
Accepted Paper Series

Incl. Electronic Paper Exploring the Information Contents of Risk Factors in SEC Form 10-K: A Multi-Label Text Classification Application
 Ke-Wei Huang
National University of Singapore - Department of Information Systems
Date Posted: March 16, 2011
Last Revised: August 25, 2011
Working Paper Series
222 downloads

Incl. Electronic Paper Liquidity Management Around Seasoned Equity Offerings
 David T.L. Siu and Robert W. Faff
University of Queensland and University of Queensland
Date Posted: March 16, 2011
Working Paper Series
57 downloads

Incl. Electronic Paper The Impact of Hedge Accounting Rules on Enterprise Risk Management Adoption Practices by Multinationals
 Paul J. M. Klumpes , Pengguo Wang , Liyan Tang and Abhay Abhyankar
EDHEC Business School , Xfi, University of Exeter , Imperial College Business School and University of Exeter Business School, University of Exeter
Date Posted: March 16, 2011
Working Paper Series
188 downloads

Incl. Electronic Paper Are Analysts Whose Forecast Revisions Correlate Less with Prior Stock Price Changes Better Information Producers and Monitors?
AFA 2012 Chicago Meetings Paper
 Chuan-Yang Hwang , Yuan Li and Yen H. Tong
Nanyang Technological University (NTU) , Deakin University and Nanyang Technological University (NTU) - Nanyang Business School
Date Posted: March 15, 2011
Last Revised: October 04, 2011
Working Paper Series
120 downloads

Incl. Electronic Paper Asymmetric Information and Open Market Share Repurchases
 Matthew T. Billett and Miaomiao Yu
Indiana University - Kelley School of Business and University of Saskatchewan - Edwards School of Business
Date Posted: March 15, 2011
Last Revised: December 07, 2012
Working Paper Series
157 downloads

Incl. Electronic Paper The Extent of Informational Efficiency in the Credit Default Swap Market: Evidence from Post-Earnings Announcement Returns
 Nicole Thorne Jenkins , Michael D. Kimbrough and wang juan
University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics , University of Maryland - Robert H. Smith School of Business and affiliation not provided to SSRN
Date Posted: March 15, 2011
Last Revised: July 14, 2011
Working Paper Series
160 downloads

Is Mandated Independence Necessary for Audit Quality?
Accounting Organizations and Society, Vol. 36 (45) May/June: 284-292, 2011, University of Alberta School of Business Research Paper 2013-1021
 Karim Jamal and Shyam Sunder
University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management
Date Posted: March 14, 2011
Last Revised: June 13, 2013
Accepted Paper Series

Incl. Electronic Paper Corporate Assets Turnover as the Proxy for Earnings-Quality on the Polish Stock Market
2nd International Accounting & Business Conference Proceedings, Johor Bahru, Malaysia, February 16-17, 2011
 Jacek Welc
Wroclaw University of Economics
Date Posted: March 14, 2011
Working Paper Series
148 downloads

Incl. Electronic Paper How to Avoid Mistakes in Valuation: Guidelines for Practitioners
 Sergei Vasilievich Cheremushkin
affiliation not provided to SSRN
Date Posted: March 14, 2011
Working Paper Series
333 downloads

CEO Ability and Management Earnings Forecasts
Contemporary Accounting Research, Forthcoming
 Bok Baik , David B. Farber and Sam Lee
Seoul National University , University of Texas at El Paso and University of Illinois at Chicago
Date Posted: March 13, 2011
Accepted Paper Series

Incl. Electronic Paper Financial Reporting Opacity and Informed Trading by International Institutional Investors
Journal of Accounting & Economics (JAE), Forthcoming
 Mark G. Maffett
University of Chicago - Booth School of Business
Date Posted: March 13, 2011
Last Revised: September 25, 2012
Accepted Paper Series
356 downloads

Incl. Electronic Paper Is Trading on Earnings Surprises a Profitable Strategy? Canadian Evidence
 Mark Chudek , Cameron Truong and Madhu Veeraraghavan
Monash University , Monash University and Monash University – Department of Accounting and Finance and Corporate Finance Cluster
Date Posted: March 13, 2011
Working Paper Series
127 downloads

The Relevance of Fair Value Accounting: Investors’ Reactions to the 2008 Economic Crisis Events
 Baruch Lev and Nan Zhou
New York University - Stern School of Business and State University of New York at Binghamton - School of Management
Date Posted: March 13, 2011
Working Paper Series

Incl. Electronic Paper Audit Prices, Credit Ratings: S&P-100
 Betul Acikgoz
Rutgers Business School
Date Posted: March 10, 2011
Working Paper Series
74 downloads

Combining Creativity and Control: Understanding Individual Motivation in Large-Scale Collaborative Creativity
Accounting, Organizations and Society, 36(2) (2011): 63-85
 Paul S. Adler and Clara Xiaoling Chen
University of Southern California - Management and Organization Department and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: March 10, 2011
Last Revised: September 21, 2012
Accepted Paper Series

Incl. Electronic Paper Does Consistency Improve Multiple Quality? – The German Case
 Bernhard Schwetzler and Alberto Chullen
HHL Leipzig Graduate School of Management - Department of Finance and affiliation not provided to SSRN
Date Posted: March 10, 2011
Last Revised: June 15, 2011
Working Paper Series
118 downloads

Incl. Electronic Paper Optimal Accounting Policies Under Financial Constraints: Aggressive Versus Conservative
 Masatomo Akita and Yusuke Osaki
Osaka University and Osaka Sangyo University
Date Posted: March 10, 2011
Working Paper Series
128 downloads

Incl. Electronic Paper Does Eliminating the Form 20-F Reconciliation from IFRS to U.S. GAAP Have Capital Market Consequences?
Journal of Accounting and Economics, Forthcoming
 Yongtae Kim , Haidan Li and Siqi Li
Santa Clara University - Leavey School of Business , Santa Clara University - Leavey School of Business and Santa Clara University - Leavey School of Business
Date Posted: March 09, 2011
Last Revised: December 01, 2012
Working Paper Series
296 downloads

The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs
Contemporary Accounting Research, 29(1) (Spring 2012): 252-282
 Clara Xiaoling Chen , Hai Lu and Theodore Sougiannis
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Toronto - Rotman School of Management and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: March 09, 2011
Last Revised: September 21, 2012
Accepted Paper Series


 

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