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SSRN eLibrary Statistics:

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Abstracts: 484,509
Full Text Papers: 393,865
Authors: 226,776
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To date: 65,966,954
Last 12 months: 11,189,330
Last 30 days: 1,059,940

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SSRN eLibrary Search Results
JEL Code: M41
4,280,865 Total downloads
Showing Papers 2,621 - 2,670 of 9,392
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Dividend Policy at Firms Accused of Accounting Fraud
Contemporary Accounting Research, Forthcoming
Judson Caskey and Michelle Hanlon
University of Texas at Austin - Red McCombs School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: May 23, 2006
Last Revised: March 29, 2012
Accepted Paper Series

Dividend Policy Irrelevancy and the Construct of Earnings
Journal of Business Finance & Accounting, Forthcoming
Zhan Gao , James A. Ohlson and Adam J. Ostaszewski
Lancaster University , New York University (NYU) - Leonard N. Stern School of Business and London School of Economics
Date Posted: June 23, 2011
Last Revised: January 10, 2013
Accepted Paper Series

Incl. Electronic Paper Dividend Policy, Agency Costs, and Earned Equity

Harry DeAngelo , Linda DeAngelo and Rene M. Stulz
University of Southern California - Marshall School of Business - Finance and Business Economics Department , University of Southern California - Marshall School of Business - Finance and Business Economics Department and Ohio State University (OSU) - Department of Finance
Date Posted: June 28, 2004
Working Paper Series
2151 downloads

Incl. Electronic Paper Dividend Taxes and Implied Cost of Equity Capital
Dan S. Dhaliwal , Linda K. Krull , Oliver Zhen Li and William J. Moser
University of Arizona - Department of Accounting , University of Oregon , National University of Singapore and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Date Posted: November 28, 2003
Working Paper Series
804 downloads

Dividend-Based Earnings Management: Empirical Evidence From Finland
Eero Kasanen , Juha Kinnunen and Jyrki Niskanen
Helsinki School of Economics , Aalto University - Aalto University School of Economics and University of Tampere
Date Posted: June 12, 1995
Working Paper Series

Incl. Electronic Paper Dividendos Potenciales: Efectos Sobre la Valoración y el Análisis Financiero de Empresas (Potential Dividends: Effects on Financial Valuation and Analysis)
Pedro Fabián Castilla Ávila
Master Consultores
Date Posted: October 16, 2012
Last Revised: February 13, 2013
Working Paper Series
33 downloads

Incl. Electronic Paper Dividends and Foreign Performance Signaling
Robert Joliet and Aline Muller
IESEG School of Management Lille/Paris and HEC Management School University of Liège
Date Posted: February 16, 2009
Working Paper Series
133 downloads

Incl. Electronic Paper Dividends, Research and Development Expenditures, and the Value Relevance of Book Value for UK Loss-Making Firms
British Accounting Review, Forthcoming
Wei Jiang and Andrew W. Stark
University of Warwick - Accounting Group and University of Manchester - Manchester Business School
Date Posted: March 26, 2012
Last Revised: September 26, 2012
Accepted Paper Series
245 downloads

Incl. Electronic Paper Dividing the Pie
ERIM Report Series Reference No. ERS-2002-101-F&A
Mark D. Flood , Kees C. G. Koedijk , Mathijs A. Van Dijk and Irma W. van Leeuwen
Independent , Tilburg University - Department of Finance , Erasmus University - Rotterdam School of Management and Maastricht University - Limburg Institute of Financial Economics (LIFE)
Date Posted: January 18, 2003
Working Paper Series
242 downloads

Incl. Electronic Paper Divisional Budgetary Study under Internal Transfer System
Annual Meeting 2012 (AM2012) of American Accounting Association (AAA) at Washington DC, August 7, 2012
Jianbo Song and Peter Dehong Wang
affiliation not provided to SSRN and Renmin University of China - School of Business
Date Posted: November 12, 2012
Accepted Paper Series
25 downloads

Incl. Electronic Paper Divisional Performance Measurement
Michael C. Jensen, FOUNDATIONS OF ORGANIZATIONAL STRATEGY, Harvard University Press, 1998
Michael C. Jensen and William H. Meckling
Harvard Business School and Simon School, University of Rochester (Deceased)
Date Posted: November 29, 1998
Last Revised: January 17, 2011
Accepted Paper Series
7942 downloads

Incl. Electronic Paper Divisional Performance Measurement and Investment Incentives: Residual Income, Multiple Divisions, and Externalities
Jan Daugart
University of Hannover, Department for Managerial Accounting
Date Posted: September 22, 2005
Working Paper Series
311 downloads

Divisional Performance Measurement and Transfer Pricing for Intangible Assets
Review of Accounting Studies, 2006
Nicole Bastian Johnson
University of California, Berkeley - Haas School of Business
Date Posted: June 11, 2006
Accepted Paper Series

Incl. Electronic Paper Do 'Firms Lean Against the Wind'? Earnings Management and Stock Market Returns
Paul Zarowin and Daniel A. Cohen
New York University (NYU) - Department of Accounting, Taxation & Business Law and University of Texas at Dallas - Naveen Jindal School of Management
Date Posted: January 18, 2012
Working Paper Series
190 downloads

Incl. Electronic Paper Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions
Kris Hardies , Diane Breesch and Joël Branson
University of Antwerp , Vrije Universiteit Brussel and Vrije Universiteit Brussel VUB
Date Posted: April 05, 2010
Last Revised: April 21, 2013
Working Paper Series
399 downloads

Do Accounting Accruals Lead to Auditor Reporting Conservatism?
Jere R. Francis and Jagan Krishnan
University of Missouri at Columbia and Temple University - Department of Accounting
Date Posted: September 23, 1996
Working Paper Series

Incl. Electronic Paper Do Accounting Changes Affect the Economic Behaviour of Financial Firms?
BIS Working Paper No. 211
Anne Beatty
Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: November 28, 2006
Working Paper Series
416 downloads

Incl. Electronic Paper Do Accounting Choices Matter in the Process of Mergers and Acquisitions?
Thibault Reichelt
Columbia Law School
Date Posted: February 08, 2009
Last Revised: August 12, 2009
Working Paper Series
352 downloads

Incl. Electronic Paper Do Accounting Measurement Regimes Matter? A Discussion of Mark-to-Market Accounting and Liquidity Pricing
Journal of Accounting & Economics (JAE), Vol. 45, No. 2 & 3, pp. 379-387, 2008
Haresh Sapra
University of Chicago - Booth School of Business
Date Posted: July 30, 2008
Last Revised: September 21, 2008
Working Paper Series
627 downloads

Incl. Electronic Paper Do Accounting Standards Influence the Level of Earnings Management? Evidence from Germany
Igor Goncharov and Jochen Zimmermann
WHU - Otto Beisheim School of Management and University of Bremen - Faculty of Business Studies and Economics
Date Posted: March 26, 2003
Working Paper Series
4256 downloads

Do Accruals Drive Firm-Level Stock Returns? A Variance Decomposition Analysis
Journal of Accounting Research, Forthcoming
Jeffrey L. Callen and Dan Segal
University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Date Posted: February 13, 2004
Accepted Paper Series

Incl. Electronic Paper Do Accruals Drive Stock Returns? A Variance Decomposition Analysis
Jeffrey L. Callen and Dan Segal
University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Date Posted: April 03, 2003
Working Paper Series
970 downloads

Do Accurate Earnings Forecasts Facilitate Superior Investment Recommendations?
Journal of Financial Econmics, Vol. 80, No. 2, pp. 455-483, 2006
Roger Loh and G. Mujtaba Mian
Singapore Management University and Hong Kong Polytechnic University
Date Posted: August 25, 2004
Accepted Paper Series

Do Acquirers Disclose Good News or Withhold Bad News When They Finance Their Acquisitions Using Equity?
Review of Accounting Studies, Vol. 16, pp. 183-217, 2011
Clive S. Lennox and Rui Ge
Nanyang Technological University and Hong Kong University of Science & Technology (HKUST)
Date Posted: August 28, 2011
Accepted Paper Series

Incl. Electronic Paper Do Acquirers Manage Earnings Prior to a Share for Share Bid?
Journal of Business Finance and Accounting, 2008
Antonia Botsari and G. Meeks
University of Cambridge - Judge Business School and University of Cambridge - Judge Business School
Date Posted: February 13, 2008
Accepted Paper Series
568 downloads

Incl. Electronic Paper Do Acquiring Firms Manage Earnings?
Raunaq S. Pungaliya and Anand M. Vijh
SKK Graduate School of Business and University of Iowa - Department of Finance
Date Posted: September 29, 2008
Last Revised: May 25, 2009
Working Paper Series
357 downloads

Do Advance Trade Discounts Represent a Liability or Income?
Journal of Taxation, Vol. 105, p. 144, September 2006
W. Eugene Seago
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems
Date Posted: January 09, 2007
Accepted Paper Series

Do Alternative Methods of Reporting Non-Controlling Interests Really Matter?
Australian Journal of Management, Forthcoming
Ana Isabel Lopes and Isabel Costa Lourenço
ISCTE-IUL and ISCTE - IUL Business School
Date Posted: January 24, 2013
Accepted Paper Series

Do Alternative Methods of Reporting Non-Controlling Interests Really Matter?
Australian Journal of Management, Vol. 38, No. 1, 2013
Ana Isabel Lopes and Isabel Costa Lourenço
ISCTE-IUL and ISCTE - IUL Business School
Date Posted: April 19, 2013
Last Revised: April 24, 2013
Accepted Paper Series

Incl. Electronic Paper Do Analyst Conflicts Matter? Evidence from Stock Recommendations
Robert H. Smith School Research Paper No. RHS 06-38, EFA 2005 Moscow Meetings Paper, AFA 2006 Boston Meetings Paper
Anup Agrawal and Mark A. Chen
University of Alabama - Culverhouse College of Commerce & Business Administration and Georgia State University - Department of Finance
Date Posted: January 31, 2005
Working Paper Series
749 downloads

Do Analyst Conflicts Matter? Evidence from Stock Recommendations
Journal of Law and Economics, Vol. 51, 2007
Anup Agrawal and Mark A. Chen
University of Alabama - Culverhouse College of Commerce & Business Administration and Georgia State University - Department of Finance
Date Posted: August 10, 2007
Accepted Paper Series

Incl. Electronic Paper Do Analyst Earnings Forecasts Allow for Accounting Conservatism?
14th Annual Conference on Financial Economics and Accounting (FEA)
Jinhan Pae and Daniel B. Thornton
Korea University Business School and Queen's University
Date Posted: January 20, 2004
Working Paper Series
844 downloads

Incl. Electronic Paper Do Analyst Experience, Location and Gender Affect the Performance of Broker Recommendations in Europe?
Campbell R. Harvey , Khalil Mohammed and Sandy Rattray
Duke University - Fuqua School of Business , Man Group Plc and GLG Partners Inc.
Date Posted: May 24, 2011
Working Paper Series
111 downloads

Incl. Electronic Paper Do Analysts Account for Earnings Management?
Dan Givoly , Carla Hayn and Timothy R. Yoder
Pennsylvania State University - Mary Jean and Frank P. Smeal College of Business Administration , University of California at Los Angeles and University of Nebraska at Omaha
Date Posted: August 29, 2008
Last Revised: August 17, 2012
Working Paper Series
333 downloads

Do Analysts and Auditors Use Information in Accruals?
Journal of Accounting Research, Vol. 39, No. 1, pp. 45-74, June 2001
Mark Thomas Bradshaw and Richard G. Sloan
Boston College and University of California at Berkeley - Haas School of Business
Date Posted: December 03, 2001
Accepted Paper Series

Do Analysts and Investors Fully Appreciate the Implications of Book-Tax Differences for Future Earnings?
Contemporary Accounting Research, Vol. 26 No. 4, Winter 2009
David P. Weber
University of Connecticut - Department of Accounting
Date Posted: March 12, 2009
Last Revised: December 16, 2009
Accepted Paper Series

Incl. Electronic Paper Do Analysts Anticipate Accounting Fraud?
Julie Cotter and Susan M. Young
University of Southern Queensland and Fordham University
Date Posted: April 23, 2007
Working Paper Series
644 downloads

Incl. Electronic Paper Do Analysts at Independent Research Firms Make Better Earnings Forecasts?
John Jacob , Steve Rock and David P. Weber
University of Colorado at Boulder - Department of Accounting , University of Colorado at Boulder - Department of Accounting and University of Connecticut - Department of Accounting
Date Posted: September 10, 2003
Working Paper Series
698 downloads

Incl. Electronic Paper Do Analysts Follow Managers that Switch Companies? An Analysis of Relations in the Capital Markets
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Francois Brochet , Gregory S. Miller and Suraj Srinivasan
Harvard Business School , University of Michigan - Ross School of Business and Harvard Business School
Date Posted: September 06, 2009
Last Revised: April 28, 2013
Working Paper Series
263 downloads

Incl. Electronic Paper Do Analysts Matter for Governance? Evidence from Natural Experiments
Tao Chen , Jarrad Harford and Chen Lin
Chinese University of Hong Kong (CUHK) - Department of Finance , University of Washington and Chinese University of Hong Kong (CUHK) - Department of Finance
Date Posted: November 16, 2012
Last Revised: April 17, 2013
Working Paper Series
197 downloads

Incl. Electronic Paper Do Analysts Practice What They Preach and Should Investors Listen? Effects of Recent Regulations
Ran Barniv , Ole-Kristian Hope , Mark Myring and Wayne B. Thomas
Kent State University - Department of Accounting , University of Toronto - Rotman School of Management , Ball State University - Department of Accounting and University of Oklahoma, Michael F. Price College of Business
Date Posted: September 08, 2008
Last Revised: September 17, 2008
Working Paper Series
420 downloads

Do Analysts Practice What they Preach and Should Investors Listen? Effects of Recent Regulations
Accounting Review, Forthcoming
Ran Barniv , Ole-Kristian Hope , Mark Myring and Wayne B. Thomas
Kent State University - Department of Accounting , University of Toronto - Rotman School of Management , Ball State University - Department of Accounting and University of Oklahoma, Michael F. Price College of Business
Date Posted: October 03, 2008
Accepted Paper Series

Do Analysts Sacrifice Forecast Accuracy for Informativeness?
Management Science, Forthcoming
Henock Louis , Amy X. Sun and Oktay Urcan
Pennsylvania State University - Smeal College of Business , Pennsylvania State University - Department of Accounting and London Business School
Date Posted: September 16, 2012
Accepted Paper Series

Incl. Electronic Paper Do Analysts Sacrifice Forecast Accuracy for Informativeness?
Henock Louis , Amy X. Sun and Oktay Urcan
Pennsylvania State University - Smeal College of Business , Pennsylvania State University - Department of Accounting and London Business School
Date Posted: May 29, 2012
Last Revised: December 17, 2012
Working Paper Series
189 downloads

Incl. Electronic Paper Do Analysts Strategically Provide Cash Flow Forecasts? A Multi-Theory Multi-Methods Study
Choong-Yuel Yoo , Jinhan Pae and Steven Salterio
Korea Advanced Institute of Science and Technology (KAIST) - Business School, Management Engineering , Korea University Business School and Queen's University - School of Business
Date Posted: December 03, 2011
Last Revised: December 05, 2011
Working Paper Series
124 downloads

Incl. Electronic Paper Do Analysts Under-react to Bad News and Over-react to Good News?
Anwer S. Ahmed , Xiao-hu Zhang and Gerald J. Lobo
Texas A&M University - Mays Business School , University of Chicago and University of Houston - C.T. Bauer College of Business
Date Posted: December 26, 2000
Working Paper Series
1199 downloads

Incl. Electronic Paper Do Analysts Use Their Cash Flows Forecasts When Setting Target Prices?
Noor A. Hashim and Norman C. Strong
University of Manchester - Manchester Business School and University of Manchester - Manchester Business School
Date Posted: July 09, 2012
Last Revised: October 30, 2012
Working Paper Series
99 downloads

Do Analysts' Earnings Forecasts Fully Reflect the Information in Accruals?
Canadian Journal of Administrative Sciences, Vol. 22, No. 4, pp. 329-342, December 2005
Anwer S. Ahmed , Jian Zhou and Khalid Nainar
Texas A&M University - Mays Business School , University of Hawaii at Manoa and McMaster University - Michael G. DeGroote School of Business
Date Posted: June 14, 2006
Accepted Paper Series

Incl. Electronic Paper Do Analysts' Forecasts Fully Reflect the Information in Accruals?
Anwer S. Ahmed , Jian Zhou and Khalid Nainar
Texas A&M University - Mays Business School , University of Hawaii at Manoa and McMaster University - Michael G. DeGroote School of Business
Date Posted: May 25, 2001
Working Paper Series
1463 downloads

Incl. Electronic Paper Do Analysts' Notes Provide New Information?
Journal of Accounting, Auditing and Finance, Forthcoming
Gus De Franco and Ole-Kristian Hope
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: May 30, 2009
Last Revised: August 11, 2009
Working Paper Series
424 downloads


 

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