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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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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: M41
4,279,877 Total downloads
Showing Papers 251 - 300 of 9,389
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Incl. Electronic Paper A Theory of Income Smoothing When Insiders Know More than Outsiders
Viral V. Acharya and Bart M. Lambrecht
New York University - Leonard N. Stern School of Business and Lancaster University - Management School
Date Posted: November 16, 2011
Last Revised: February 11, 2013
Working Paper Series
369 downloads

Incl. Fee Electronic Paper A Theory of Income Smoothing When Insiders Know More than Outsiders
CEPR Discussion Paper No. DP8729
 Viral V. Acharya and Bart M. Lambrecht
New York University - Leonard N. Stern School of Business and Lancaster University - Management School
Date Posted: January 20, 2012
Working Paper Series
2 downloads

Incl. Electronic Paper A Theory of the Corporate Decision to Resist FASB Standards: An Organization Theory Perspective
Accounting, Organizations and Society, Vol. 31, No. 7, 2006
 William McKinley and Mohamed A. Elbannan
Southern Illinois University at Carbondale and Cairo University - Department of Accounting
Date Posted: December 30, 2009
Last Revised: May 24, 2010
Accepted Paper Series
55 downloads

Incl. Electronic Paper A Theory of Voluntary Disclosure and Cost of Capital
Review of Accounting Studies, Forthcoming
 Edwige Cheynel
Columbia Business School - Accounting, Business Law & Taxation
Date Posted: July 19, 2012
Last Revised: September 05, 2012
Accepted Paper Series
161 downloads

Incl. Electronic Paper A Theory on the Discontinuity in Earnings Distributions
 Wei Li
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: January 27, 2012
Working Paper Series
82 downloads

Incl. Electronic Paper A Transactional Genealogy of Scandal: From Michael Milken to Enron to Goldman Sachs
U of Penn, Inst for Law & Econ Research Paper No. 12-26, Georgetown Law and Economics Research Paper No. 12-034, Georgetown Public Law Research Paper No. 12-126
 William W. Bratton and Adam J. Levitin
Institute for Law and Economics, University of Pennsylvania Law School and Georgetown University Law Center
Date Posted: August 15, 2012
Last Revised: December 12, 2012
Working Paper Series
2288 downloads

Incl. Electronic Paper A Tribute to June Pallot
Presented at Plenary at the 4th International Conference on Accounting, Auditing and Management in Public Sector Reforms EIASM, Siena, Italy, September 7-9, 2006
 Susan Newberry and James Guthrie
The University of Sydney Business School and Macquarie University - Department of Accounting and Finance
Date Posted: March 17, 2009
Accepted Paper Series
64 downloads

Incl. Electronic Paper A Troubling Requirement
Regulation, Vol. 27, No. 1, Spring 2004, pp.52-58
 Kevin A. Hassett and Peter J. Wallison
American Enterprise Institute (AEI) and American Enterprise Institute (AEI)
Date Posted: May 28, 2004
Accepted Paper Series
124 downloads

A UK Study on Assumed Cash Flow Conditions and the Application of the Traditional Discounting Cash Flow Model
University of Birmingham, Department of Accounting & Finance Working Paper Series
 Tariq Hassaneen Ismail
Cairo University - Faculty of Commerce
Date Posted: September 15, 2003
Last Revised: February 08, 2009
Working Paper Series

Incl. Electronic Paper A Unified Analysis Of Executive Pay: The Case Of The Financial Sector
London Business School Accounting Subject Area No. 022
 Eli Talmor and James S. Wallace
London Business School and Claremont Colleges - Peter F. Drucker Graduate School of Management
Date Posted: May 24, 2000
Working Paper Series
1280 downloads

Incl. Electronic Paper A Unified Valuation Framework for Dividends, Free Cash Flows, Residual Income, and Earnings Growth Based Models
 Dhananjay (Dan) K. Gode and James A. Ohlson
New York University (NYU) - Department of Accounting, Taxation & Business Law and New York University (NYU) - Leonard N. Stern School of Business
Date Posted: February 22, 2006
Working Paper Series
1887 downloads

Incl. Electronic Paper A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior
 Douglas A. Shackelford , Joel B. Slemrod and James Sallee
University of North Carolina at Chapel Hill , University of Michigan at Ann Arbor - Stephen M. Ross School of Business and University of Michigan
Date Posted: January 22, 2007
Working Paper Series
484 downloads

Incl. Electronic Paper A Variance Decomposition Primer for Accounting Researchers
 Jeffrey L. Callen and Dan Segal
University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Date Posted: December 11, 2008
Working Paper Series
803 downloads

A Variance Decomposition Primer for Accounting Researchers
Journal of Accounting, Auditing and Finance, Forthcoming
 Jeffrey L. Callen and Dan Segal
University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Date Posted: March 09, 2009
Accepted Paper Series

A Visualization of Teaching the Indirect Method for Computing Cash from Operations
Accounting Instructors’ Report Fall 2011,
Poh-Sun Seow
Singapore Management University - School of Accountancy
Date Posted: April 18, 2013
Accepted Paper Series

Incl. Electronic Paper A Wealth Based Explanation for Earnings Conservatism
EFA 0548; Lancaster University Management School - Dept. of Accounting and Finance WP: 2000/009
 Martien Jan Peter Lubberink and Carel Huijgen
Victoria University of Wellington - School of Accounting and Commercial Law and University of Groningen - Faculty of Economics and Business
Date Posted: January 22, 2001
Working Paper Series
638 downloads

Incl. Electronic Paper Abgrenzung des Konsolidierungskreises nach IFRS 10 (Consolidation: Identifying Subsidiaries Under IFRS 10)
 Michael Reiland
Goethe University Frankfurt
Date Posted: October 10, 2011
Last Revised: December 07, 2011
Working Paper Series
302 downloads

Incl. Electronic Paper Ability of Accounting and Audit Quality Variables to Predict Bank Failure During the Financial Crisis
Journal of Banking and Finance, Vol. 35, No. 11, 2011
 Justin Y. Jin , Kiridaran (Giri) Kanagaretnam and Gerald J. Lobo
McMaster University - DeGroote School of Business , McMaster University - Michael G. DeGroote School of Business and University of Houston - C.T. Bauer College of Business
Date Posted: March 02, 2011
Last Revised: February 01, 2012
Accepted Paper Series
1075 downloads

Incl. Electronic Paper Abnormal Accrual Estimates and Evidence of Mispricing
 C.S. Agnes Cheng , Cathy Zishang Liu and Wayne B. Thomas
Louisiana State University , affiliation not provided to SSRN and University of Oklahoma, Michael F. Price College of Business
Date Posted: December 01, 2011
Last Revised: December 05, 2011
Working Paper Series
166 downloads

Incl. Electronic Paper Abnormal Accrual-Based Anomaly and Managers' Motivations to Record Abnormal Accruals
Sauder School of Business Working Paper
 Xia Chen and Qiang Cheng
Singapore Management University and Singapore Management University
Date Posted: May 03, 2002
Working Paper Series
1189 downloads

Abnormal Audit Fee and Audit Quality
Auditing: A Journal of Practice & Theory, Forthcoming
 Sharad Asthana and Jeff P. Boone
University of Texas-San Antonio and University of Texas at San Antonio - Department of Accounting
Date Posted: March 27, 2012
Accepted Paper Series

Abnormal Profitability and Investment, and Their Links to Return-Earnings Relations
 Chul W. Park and Morton Pincus
University of Hong Kong - School of Business and University of California, Irvine
Date Posted: July 13, 1998
Working Paper Series

Incl. Electronic Paper Abnormal Returns around Disclosure of Problems in Internal Control over Financial Reporting
 Jim Emanuels , Oscar van Leeuwen , Bart van Praag and Philip Wallage
University of Groningen , Free University , University of Amsterdam - Business School and University of Amsterdam - Business School
Date Posted: November 16, 2005
Working Paper Series
705 downloads

Abnormal Returns from Predicting Earnings Thresholds
Review of Accounting Studies, Vol. 10, pp. 465-496, 2005
 Lynn L. Rees
Texas A&M University (TAMU) - Department of Accounting
Date Posted: October 13, 2005
Accepted Paper Series

Incl. Electronic Paper Abnormal Stock Performance of Late Filing Firms: Additional Investigation
 Mikhail Pevzner
George Mason University - School of Management
Date Posted: June 15, 2008
Working Paper Series
113 downloads

Incl. Electronic Paper Abnormal Stock Returns and Profit Warnings
 Wael Louhichi and François Aubert
University of Perpignan and University of Auvergne Clermont 1
Date Posted: June 17, 2009
Working Paper Series
670 downloads

Incl. Electronic Paper Academic Research and Standard Setting: The Case of Other Comprehensive Income
Accounting Horizons, Forthcoming
 Lynn L. Rees and Philip B. Shane
Texas A&M University (TAMU) - Department of Accounting and University of Virginia - McIntire School of Commerce
Date Posted: March 26, 2012
Last Revised: May 07, 2012
Accepted Paper Series
228 downloads

Incl. Electronic Paper Accelerated Share Repurchases, Bonus Compensation, and CEO Horizons
 Carol A. Marquardt , Christine E.L. Tan and Susan M. Young
CUNY – Baruch College , City University of New York - Baruch College and Fordham University
Date Posted: February 20, 2009
Working Paper Series
344 downloads

Incl. Electronic Paper Accelerated Stock Repurchase Programs: Underreported and Overpriced? KLA-Tencor Addendum
 M. A. Gumport
MG Holdings/SIP
Date Posted: July 08, 2008
Working Paper Series
151 downloads

Incl. Electronic Paper Accelerated Stock Repurchase Programs: Underreported and Overpriced? Part I (AMAT, CY, LLTC and XLNX Case Studies)
 M. A. Gumport
MG Holdings/SIP
Date Posted: October 15, 2007
Last Revised: November 29, 2009
Working Paper Series
458 downloads

Incl. Electronic Paper Accelerated Stock Repurchase Programs: Underreported and Overpriced? Part II (Hewlett-Packard Addendum)
 M. A. Gumport
MG Holdings/SIP
Date Posted: October 23, 2007
Last Revised: April 21, 2009
Working Paper Series
311 downloads

Accelerated Vesting of Employee Stock Options in Anticipation of FAS 123-R
Journal of Accounting Research, Forthcoming
 Preeti Choudhary , Shivaram Rajgopal and Mohan Venkatachalam
Georgetown University , Emory University - Goizueta Business School and Duke University - Fuqua School of Business
Date Posted: October 20, 2008
Accepted Paper Series

Incl. Electronic Paper Accelerated Vesting of Employee Stock Options in Anticipation of FAS 123-R*
, Forthcoming in Journal of Accounting Research
 Mohan Venkatachalam , Shivaram Rajgopal and Preeti Choudhary
Duke University - Fuqua School of Business , Emory University - Goizueta Business School and Georgetown University
Date Posted: September 30, 2005
Last Revised: February 22, 2012
Working Paper Series
502 downloads

Incl. Electronic Paper Accelerating the Adoption of Integrated Reporting
CSR INDEX, Francesco de Leo, Matthias Vollbracht, eds., InnoVatio Publishing Ltd., 2011
 Robert G. Eccles and George Serafeim
Harvard Business School and Harvard University - Harvard Business School
Date Posted: August 17, 2011
Accepted Paper Series
480 downloads

Incl. Electronic Paper Accelerating Vesting of Employee Stock Options to Avoid Expense Recognition
 Fayez A. Elayan , Thomas O. Meyer and Jennifer Li
Brock University - Department of Accounting, Faculty of Business , Southeastern Louisiana University - Department of Marketing and Finance and Brock University
Date Posted: June 30, 2007
Working Paper Series
305 downloads

Access Regulation and Strategic Transfer Pricing
Management Accounting Research, Forthcoming
 Kenneth, Fjell and Ø. Foros
Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law and Norwegian School of Economics (NHH) - Department of Economics
Date Posted: June 29, 2007
Accepted Paper Series

Incl. Electronic Paper Accidentally in the Public Interest: The Perfect Storm that Yielded the Sarbanes-Oxley Act
 Joseph Canada , J. Randel Kuhn Jr. and Steve G. Sutton
University of Central Florida (UCF) - Dixon School of Accounting , University of Central Florida - College of Business Administration and University of Central Florida - College of Business Administration
Date Posted: April 13, 2007
Working Paper Series
228 downloads

Accountability and Accounting Regulation: The Case of the Spanish Environmental Disclosure Standard
European Accounting Review, Vol. 11, No. 4, 2002
 Carlos Larrinaga , Francisco Carrasco Fenech , Carmen Correa Ruiz , Fernando Llena Macarulla and José Maria Mariano Moneva
University of Burgos - Department of Economics , Universidad Pablo de Olavide , Universidad Pablo de Olavide , University of Zaragoza - Faculty of Business and Economics and University of Zaragoza - Faculty of Business and Economics
Date Posted: March 19, 2003
Accepted Paper Series

Accountability and Auditors' Materiality Judgments: The Effects of Differential Pressure Strength on Conservatism, Variability, and Effort
Accounting, Organizations and Society
 Todd DeZoort , Paul D. Harrison and Mark H. Taylor
University of Alabama - Culverhouse School of Accountancy , Wichita State University and Case Western Reserve University - Department of Accountancy
Date Posted: February 06, 2007
Accepted Paper Series

Incl. Fee Electronic Paper Accountability and Creating Accountability: A Framework for Exploring Behavioural Perspectives of Corporate Governance
British Journal of Management, Vol. 16, No. S1, pp. S65-S79, March 2005
 Morten Huse
Norwegian School of Management (BI) - Department of Innovation and Economics
Date Posted: March 13, 2005
Accepted Paper Series
19 downloads

Incl. Electronic Paper Accountability and Performance Measurement: A Stakeholder Perspective
Journal of CENTRUM Cathedra: The Business and Economics Research Journal, Vol. 5, Issue 2, pp. 243-258, 2012
 Julie Harrison , Paul Rouse and Charl J. de Villiers
The University of Auckland Business School , University of Auckland - Faculty of Business & Economics and University of Waikato
Date Posted: September 10, 2012
Last Revised: October 31, 2012
Accepted Paper Series
84 downloads

Accountability and Role Effects in Balanced Scorecard Based Performance Evaluations When Strategy Timeline Is Specified
European Accounting Review, Forthcoming
 Geoffrey D. Bartlett , Eric N. Johnson and Philip Reckers
Drake University , University of Wyoming and Arizona State University (ASU) - School of Accountancy
Date Posted: April 14, 2013
Accepted Paper Series

Incl. Electronic Paper Accountability and the Drift Towards 'Fair Value Measurement'
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
 G.A. Swanson
Tennessee Technological University
Date Posted: April 06, 2004
Working Paper Series
824 downloads

Incl. Electronic Paper Accountability and Transparency in the Public Sector: The New Zealand Experience
IMF Working Paper No. 96/122
 Marco Cangiano
affiliation not provided to SSRN
Date Posted: February 15, 2006
Working Paper Series
1097 downloads

Incl. Electronic Paper Accountability and Value Creation Roles of Corporate Governance
 Ping-Sheng Koh , Stacie Kelley Laplante and Yen H. Tong
Hong Kong University of Science & Technology (HKUST) - Department of Accounting , University of Georgia and Nanyang Technological University (NTU) - Nanyang Business School
Date Posted: February 09, 2005
Working Paper Series
882 downloads

Incl. Fee Electronic Paper Accountability Disclosures by Queensland Local Government Councils: 1997-1999
Financial Accountability and Management, Vol. 18, No. 3, pp. 261-289, August 2002
 Christine Merle Ryan , Trevor Stanley and Morton Nelson
Queensland University of Technology - School of Accountancy , Queensland University of Technology - School of Accountancy and Wilfrid Laurier University - School of Business & Economics
Date Posted: January 08, 2003
Accepted Paper Series
21 downloads

Incl. Electronic Paper Accountability Online: Understanding the Web-Based Accountability Practices of Nonprofit Organizations
Nonprofit and Voluntary Sector Quarterly, Vol. 40, No. 2, pp. 270-295, 2011
 Gregory D. Saxton and Chao Guo
State University of New York at Buffalo and University of Georgia - Department of Public Administration
Date Posted: January 02, 2011
Last Revised: June 05, 2012
Accepted Paper Series
65 downloads

Accountability, the APRM State and Traditional Polity: The Case of Ethiopia
 Minga Negash
Metropolitan State University of Denver - Department of Accounting
Date Posted: May 19, 2008
Working Paper Series

Incl. Electronic Paper Accountant and User Perceptions of Fair Value Accounting: Evidence from Fiji
Global Journal of Business Research, Vol. 6, No. 3, pp. 93-102, 2012
 Rajni Devi , Joycelyn Devi , Rashika Kumar and Charlotte Taylor
affiliation not provided to SSRN , The University of the South Pacific , University of the South Pacific and affiliation not provided to SSRN
Date Posted: January 05, 2012
Accepted Paper Series
153 downloads

Incl. Electronic Paper Accountant's Perception of Forensic Accounting (Case Study of Iran)
Global Journal of Management and Business Research, Volume 12, Issue 6, Version 1.0, March 2012
 Hassan Evaz Zadeh and Morteza Ramazani
Independent and Management and Accounting Department, Zanjan Branch, Islamic Azad University
Date Posted: January 13, 2013
Accepted Paper Series
117 downloads


 

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