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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,422
Full Text Papers: 393,787
Authors: 226,737
Papers Received in
  Last 12 months:
68,988

Paper Downloads:
To date: 65,953,402
Last 12 months: 11,186,475
Last 30 days: 1,057,634

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


SSRN eLibrary Search Results
JEL Code: M4
5,293,399 Total downloads
Showing Papers 2,541 - 2,590 of 13,023
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Incl. Electronic Paper The Effect of Fundamental Risk on the Market Pricing of Accruals Quality
Journal of Accounting, Auditing and Finance, Vol. 23, No. 4, 2008
Mark A. Trombley , Dan S. Dhaliwal and Linda H. Chen
University of Arizona - Eller College of Management , University of Arizona - Department of Accounting and Washington State University
Date Posted: January 05, 2007
Last Revised: September 06, 2012
Accepted Paper Series
588 downloads

Incl. Electronic Paper A Measure of Competition Based on 10-K Filings
Chicago Booth Research Paper No. 11-30, Journal of Accounting Research, Forthcoming
Feng Li , Russell J. Lundholm and Michael Minnis
University of Michigan at Ann Arbor - Stephen M. Ross School of Business , University of British Columbia - Sauder School of Business and University of Chicago - Booth School of Business
Date Posted: August 15, 2011
Last Revised: October 24, 2012
Accepted Paper Series
587 downloads

Incl. Electronic Paper Analyst Responsiveness and the Post-Earnings-Announcement Drift
Yuan Zhang
University of Texas at Dallas
Date Posted: February 02, 2005
Last Revised: September 06, 2011
Working Paper Series
587 downloads

Incl. Electronic Paper Assets Under Management (AUM) for Various Kinds of Funds - Pension Funds, Hedge Funds, Private Equity and Mutual Funds
Aravind M.S. and Bikram Pattanaik
S.P. Jain Center of Management and S P Jain Center of Management
Date Posted: July 01, 2009
Working Paper Series
587 downloads

Incl. Electronic Paper Do Financial Statement Users Judge Relevance Based on Properties of Reliability?
Emory Public Law Research Paper No. 10-114, Emory Law and Economics Research Paper No. 10-73
Kathryn Kadous , Lisa Koonce and Jane M. Thayer
Emory University - Goizueta Business School , University of Texas and University of Georgia - J.M. Tull School of Accounting
Date Posted: July 12, 2010
Last Revised: June 12, 2012
Working Paper Series
587 downloads

Incl. Electronic Paper Growth Opportunities, Knowledge Capital, and Leverage: Evidence from US Biotech Firms
Qiao Liu
University of Hong Kong - School of Economics and Finance
Date Posted: December 27, 2000
Working Paper Series
587 downloads

Incl. Electronic Paper Harmonization of Voluntary Disclosure Practices by Japanese Companies
Steven Globerman and W. Ron Singleton
Western Washington University - Center for International Business and Western Washington University - Center for International Business
Date Posted: December 10, 2001
Working Paper Series
587 downloads

Incl. Electronic Paper Employee Ownership and Firm Disclosure
Francesco Bova , Yiwei Dou and Ole-Kristian Hope
University of Toronto - Rotman School of Management , New York University (NYU) - Department of Accounting, Taxation & Business Law and University of Toronto - Rotman School of Management
Date Posted: October 04, 2010
Last Revised: February 14, 2013
Working Paper Series
586 downloads

Incl. Electronic Paper Impact of Nigerian Accounting Standard Board Act 2003 on Compliance with Accounting Standards on Employee Retirement Benefits in Nigeria
Aliyu Sulaiman Kantudu
Bayero University Kano - Department of Accounting
Date Posted: March 20, 2008
Working Paper Series
586 downloads

Incl. Electronic Paper The Financial Value Impact of Perceptual Brand Attributes
Journal of Marketing Research, Vol. 45, pp. 15-32, February 2008
Natalie Mizik and Robert Jacobson
University of Washington and Diogenes Consulting
Date Posted: May 16, 2008
Last Revised: February 28, 2012
Accepted Paper Series
586 downloads

Incl. Electronic Paper An Integrated Analysis of the Association between Accrual Disclosure and the Abnormal Accrual Anomaly
Henock Louis , Dahlia Robinson and Andrew M. Sbaraglia
Pennsylvania State University - Smeal College of Business , Arizona State University - School of Accountancy and Florida International University
Date Posted: December 12, 2005
Working Paper Series
585 downloads

Incl. Electronic Paper The Association Between Auditor Litigation and Abnormal Accruals
William G. Heninger
Brigham Young University - School of Accountancy
Date Posted: January 08, 2001
Working Paper Series
585 downloads

Incl. Electronic Paper Employee Stock Option Fair-value Estimates: Do Managerial Discretion and Incentives Explain Accuracy?
Leslie D. Hodder , William J. Mayew , Connie D. Weaver and Mary Lea McAnally
Indiana University Bloomington - Department of Accounting , Duke University - Fuqua School of Business , Texas A&M University and Texas A&M University (TAMU) - Department of Accounting
Date Posted: December 08, 2004
Working Paper Series
584 downloads

Incl. Electronic Paper An Empirical Assessment of the Rise and Fall of Accounting as an Academic Discipline
Timothy J. Fogarty and Garen Markarian
Case Western Reserve University - Department of Accountancy and Fundación Instituto de Empresa, S.L. - IE Business School
Date Posted: March 26, 2007
Working Paper Series
583 downloads

Incl. Electronic Paper An Exploratory Study of the Factors Affecting the Implementation Success of German Cost Accounting Methods
AAA 2008 MAS Meeting Paper
Kip R. Krumwiede , Augustin Suessmair and Jason MacDonald
University of Richmond , University of Lueneburg and Boise State University - Department of Marketing and Finance
Date Posted: July 30, 2007
Working Paper Series
583 downloads

Incl. Electronic Paper Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control
Contemporary Accounting Research, Forthcoming
Beng Wee Goh
Singapore Management University - School of Accountancy
Date Posted: June 16, 2008
Last Revised: April 09, 2013
Accepted Paper Series
583 downloads

Incl. Electronic Paper Measuring Customer Relationship Value: The Role of Switching Cost
Shane S. Dikolli , William R. Kinney, Jr. and Karen L. Sedatole
Duke University - Fuqua School of Business , University of Texas at Austin - Department of Accounting and Michigan State University - Eli Broad College of Business
Date Posted: December 01, 2006
Working Paper Series
583 downloads

Incl. Electronic Paper The Effect of Target-Firm Accounting Quality on Valuation in Acquisitions
Rock Center for Corporate Governance at Stanford University Working Paper No. 81
Maureen F. McNichols and Stephen Stubben
Stanford University and University of North Carolina
Date Posted: June 12, 2010
Last Revised: September 23, 2012
Working Paper Series
583 downloads

Incl. Electronic Paper An Empirical Study of the Impact of Internet Financial Reporting on Stock Prices
Syou-Ching Lai , Cecilia Lin , Hung-Chih Lee and Frederick Wu
National Cheng Kung University , University of Portland , National Cheng Kung University and University of North Texas
Date Posted: September 13, 2007
Working Paper Series
582 downloads

Incl. Electronic Paper Differentiating Between Arthur Andersen and the Surviving Big Four on the Basis of Auditor Quality: An Empirical Investigation of the Decision to Criminally Prosecute Arthur Andersen
Ross D. Fuerman
Suffolk University - Department of Accounting
Date Posted: January 03, 2005
Working Paper Series
582 downloads

Incl. Electronic Paper Fraudulent Financial Reporting and Companies' Characteristics: Evidence from Tax Audit
Norsiah Ahmad , Juahir Mohd-Nor and Norman Mohd-Saleh
National University of Malaysia - School of Accounting , affiliation not provided to SSRN and Universiti Kebangsaan Malaysia - Graduate School of Business
Date Posted: July 11, 2008
Last Revised: September 04, 2008
Working Paper Series
582 downloads

Incl. Electronic Paper Information Technology and Systems Research Published in Major Accounting Academic and Professional Journals
Journal of Emerging Technologies in Accounting, Vol. 3, pp. 117-128, 2006
Jap Efendi , Elizabeth V. Mulig and Murphy Smith
University of Texas at Arlington , University of South Florida at St. Petersburg and Murray State University - College of Business
Date Posted: February 09, 2007
Accepted Paper Series
582 downloads

Incl. Electronic Paper Management Forecasts in Japan: An Empirical Study of Forecasts that are Effectively Mandated
The Accounting Review, Vol. 84, No. 5, September 2009
Kazuo Kato , Douglas J. Skinner and Michio Kunimura Sr.
Osaka University of Economics , The University of Chicago - Booth School of Business and Meijo University
Date Posted: September 08, 2006
Last Revised: December 29, 2012
Accepted Paper Series
582 downloads

Incl. Electronic Paper Management's Assessment of Internal Controls, External Consultants, and Audit Efficiency: Evidence of New Factors in Client-Auditor Interactions
Jennifer Blaskovich and Natalia M. Mintchik
University of Nebraska at Omaha and University of Missouri at Saint Louis
Date Posted: May 25, 2007
Working Paper Series
582 downloads

Incl. Electronic Paper The Characteristics of a Firm's Information Environment and the Predictive Ability of Insider Trades
MIT Sloan Working Paper No. 4218-01
Richard M. Frankel and Xu Li
Washington University in Saint Louis - Olin Business School and School of Business
Date Posted: October 08, 2001
Working Paper Series
582 downloads

Incl. Electronic Paper A Comprehensive Analysis of the Use of Special Items to Manage Earnings
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Carol Anilowski Cain , Kalin S. Kolev and Sarah E. McVay
Wake Forest University , Yale School of Management and University of Washington
Date Posted: September 20, 2008
Last Revised: February 21, 2012
Working Paper Series
581 downloads

Incl. Electronic Paper Intellectual Capital and Valuation: Challenges in the Voluntary Disclosure of Value Drivers
Richard Petty , Suresh Cuganesan , Nigel Finch and Guy Ford
Macquarie University , Swinburne University of Technology , The University of Sydney Business School and Macquarie University - Graduate School of Management
Date Posted: October 18, 2009
Working Paper Series
581 downloads

Incl. Electronic Paper Questioning the Big 4 Audit Quality Assumption: New Evidence from Malaysia
MGSM Working Paper No. 2008-9
Tyrone M. Carlin , Nigel Finch and Nur Hidayah Laili
The University of Sydney Business School , The University of Sydney Business School and Macquarie Graduate School of Management
Date Posted: October 11, 2008
Last Revised: October 15, 2008
Working Paper Series
581 downloads

Incl. Electronic Paper Strategic Transfer Pricing with Risk Averse Agents
Universitaet Fribourg Working Paper No. 359
Robert F. Göx and Jens Robert Schöndube
University of Zurich - Department of Business Administration (IBW) and University of Magdeburg - Institute of Economics and Business Administration
Date Posted: December 07, 2003
Working Paper Series
581 downloads

Incl. Electronic Paper The Link between Corporate Social Performance and Financial Performance: Evidence from Indonesian Companies
Issues in Social and Environmental Accounting, Vol. 1, No. 1, pp. 149-159, June 2007
Hasan Fauzi , Lois S. Mahoney and Azhar Abdul Rahman
Sebelas Maret University , Eastern Michigan University and Universiti Utara Malaysia
Date Posted: October 21, 2009
Accepted Paper Series
581 downloads

Incl. Electronic Paper 'Optimism' Vs 'Big Bath' Accounting - A Regulatory Dilemma in Chinese Financial Reporting Practices
CHUN JIANG
New England Business School, University of New England
Date Posted: August 07, 2006
Working Paper Series
580 downloads

Incl. Electronic Paper A Broad Analysis of United States Generally Accepted Accounting Principles and the Malaysian Accounting Standards Board Approved Accounting Standards
International Journal of Business, Vol. 8, No. 1, 2003
Takiah Mohammed Iskandar , David C. Yang , Norman Mohammed Saleh and Terry Gregson
National University of Malaysia - School of Accounting , University of Hawaii at Manoa - School of Accountancy , National University of Malaysia - School of Accounting and University of Hawaii at Manoa - School of Accountancy
Date Posted: September 19, 2003
Accepted Paper Series
580 downloads

Incl. Electronic Paper Common-Measures Bias in the Balanced Scorecard: Cognitive Effort and General Problem-Solving Ability
AAA 2007 Management Accounting Section (MAS) Meeting
Aleecia R. Hibbets , Michael L. Roberts and Tom Albright
University of Louisiana at Monroe , University of Colorado at Denver and University of Alabama
Date Posted: August 04, 2006
Working Paper Series
580 downloads

Incl. Electronic Paper Do Voting Rights Matter?: Evidence from the Adoption of Equity-based Compensation Plans
MIT Sloan Working Paper No. 4442-03
Sudhakar V. Balachandran , Peter R. Joos and Joseph Weber
Columbia Business School - Accounting, Business Law & Taxation , Morgan Stanley and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: October 31, 2003
Working Paper Series
580 downloads

Incl. Electronic Paper Market Sentiment, Media Hype And The Underpricing Of Initial Public Offerings: The Case Of Australian Technology IPOs
UNSW School of Accounting Working Paper
Beauty Ho , Maya Taher , Robert Lee and Neil L. Fargher
University of New South Wales (UNSW) - School of Accounting , University of New South Wales (UNSW) - School of Accounting , University of New South Wales (UNSW) - School of Accounting and Australian National University (ANU)
Date Posted: August 29, 2001
Working Paper Series
580 downloads

Incl. Electronic Paper Asymmetry of Information, Wealth Appropriation, Bank Loan Covenants and the Signaling Role of Accounting Conservatism
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Jeffrey L. Callen , Feng Chen , Yiwei Dou and Baohua Xin
University of Toronto - Rotman School of Management , University of Toronto - Rotman School of Management , New York University (NYU) - Department of Accounting, Taxation & Business Law and University of Toronto - Rotman School of Management
Date Posted: August 29, 2009
Last Revised: December 12, 2011
Working Paper Series
579 downloads

Incl. Electronic Paper S&P 500 Index Additions and Earnings Expectations
Diane K. Denis , John J. McConnell , Alexei V. Ovtchinnikov and Yun Yu
University of Pittsburgh - Katz School of Business , Purdue University , HEC Paris (Groupe HEC) - Finance Department and Wescott Financial Advisory Group LLC
Date Posted: November 22, 2002
Working Paper Series
579 downloads

Incl. Electronic Paper Asset Securitizations and Credit Risk
Accounting Review, Forthcoming
Mary E. Barth , Gaizka Ormazabal and Daniel J. Taylor
Stanford University - Graduate School of Business , University of Navarra, IESE Business School and University of Pennsylvania - The Wharton School
Date Posted: June 21, 2011
Last Revised: September 12, 2011
Accepted Paper Series
578 downloads

Incl. Electronic Paper Attributes of an Effective Audit Committee: Evidence from an Emerging Capital Market
Zulkarnain Muhamad Sori , Mohamad Ali Abdul Hamid and Annuar Nassir
University Putra Malaysia - Department of Accounting and Finance , Universiti Putra Malaysia and University Putra Malaysia
Date Posted: August 14, 2006
Working Paper Series
578 downloads

Incl. Electronic Paper Confidence and the Welfare of Less-Informed Investors
Robert J. Bloomfield , Robert Libby and Mark W. Nelson
Cornell University - Samuel Curtis Johnson Graduate School of Management , Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: March 30, 1998
Working Paper Series
578 downloads

Incl. Electronic Paper Modeling Goodwill for Banks: A Residual Income Approach with Empirical Tests
Contemporary Accounting Research, 2006 Spring, Volume 23 Issue 1.
Joy Begley , Sandra Chamberlain and Yinghua Li
University of British Columbia (UBC) - Sauder School of Business , University of British Columbia (UBC) - Division of Accounting and CUNY Baruch College
Date Posted: September 14, 2004
Accepted Paper Series
578 downloads

Incl. Electronic Paper Popularizing a Management Accounting Idea: The Case of the Balanced Scorecard
AAA 2012 Management Accounting Section (MAS) Meeting Paper
David J. Cooper , Mahmoud Ezzamel and Sandy Qu
University of Alberta - Department of Accounting, Operations & Information Systems , Cardiff Business School - Accounting and Finance Section and York University - Schulich School of Business
Date Posted: August 18, 2011
Working Paper Series
578 downloads

Incl. Electronic Paper Targets' Earnings Quality and Bidders' Takeover Decisions
Kartik Raman , Lakshmanan Shivakumar and Ane Tamayo
Bentley University , London Business School and London School of Economics & Political Science (LSE)
Date Posted: February 24, 2009
Last Revised: March 03, 2012
Working Paper Series
578 downloads

Incl. Electronic Paper Financial Analysts and the Pricing of Accruals
Stanford Research Paper No. 1693
Mary E. Barth and Amy P. Hutton
Stanford University - Graduate School of Business and Boston College - Carroll School of Management
Date Posted: July 21, 2001
Working Paper Series
577 downloads

Incl. Electronic Paper The Pricing of Accruals for Profit and Loss Firms
Nicholas Dopuch , Chandra Seethamraju and Weihong Xu
Washington University in Saint Louis - John M. Olin Business School , Mellon Capital Management and State University of New York (SUNY) - Accounting & Law
Date Posted: February 07, 2005
Working Paper Series
577 downloads

Incl. Electronic Paper The Relation Between Stakeholders' Implicit Claims and Firm Value
Samuel L. Tiras , Bernadette M. Ruf and Robert M. Brown
Louisiana State University , affiliation not provided to SSRN and Virginia Polytechnic Institute & State University - Pamplin College of Business
Date Posted: January 04, 1999
Working Paper Series
577 downloads

Incl. Electronic Paper Inventory Changes and Future Returns
Review of Accounting Studies, Vol. 7, 1pp. 63-187, 2002
Jacob K. Thomas and Huai Zhang
Yale School of Management and Nanyang Technological University (NTU)
Date Posted: July 12, 2010
Last Revised: July 14, 2010
Accepted Paper Series
576 downloads

Incl. Electronic Paper A Comment on 'the Information Content of Earnings and Prices: A Simultaneous Equations Approach' by W.H. Beaver, M.L. Mcanally, and C.H. Stinson (1997)
David E. Allen , Stuart N. Cruickshank and Nigel Morkel-Kingsbury
Edith Cowan University - School of Finance and Business Economics , Edith Cowan University - School of Finance and Business Economics and Monash University Dept Accounting & Finance
Date Posted: May 17, 1999
Working Paper Series
575 downloads

Incl. Electronic Paper Behavioral Implications of the SEC Market Risk Disclosures
Lisa Koonce , Mary Lea McAnally and Leslie D. Hodder
University of Texas , Texas A&M University (TAMU) - Department of Accounting and Indiana University Bloomington - Department of Accounting
Date Posted: March 10, 2000
Working Paper Series
574 downloads

Incl. Electronic Paper Managing for the Moment: The Role of Real Activity Versus Accruals Earnings Management in SEO Valuation
Sugata Roychowdhury , S.P. Kothari and Natalie Mizik
Boston College , Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Washington
Date Posted: January 10, 2012
Last Revised: December 31, 2012
Working Paper Series
574 downloads


 

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