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SSRN eLibrary Statistics:

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Abstracts: 484,272
Full Text Papers: 393,643
Authors: 226,678
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  Last 12 months:
68,942

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To date: 65,917,226
Last 12 months: 11,175,672
Last 30 days: 1,053,329

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5,722,240
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  Footnotes:
77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M4
5,291,264 Total downloads
Showing Papers 2,781 - 2,830 of 13,020
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Incl. Electronic Paper Conflicting Transfer Pricing Incentives and the Role of Coordination
Tuck School of Business Working Paper No. 2010-74
Jennifer L. Blouin , Leslie A. Robinson and Jeri K. Seidman
University of Pennsylvania - Accounting Department , Dartmouth College - Tuck School of Business and University of Texas at Austin - McCombs School of Business
Date Posted: May 17, 2010
Last Revised: December 21, 2012
Working Paper Series
339 downloads

Incl. Electronic Paper Conflicts of Interest and Analyst Behavior: Evidence from Recent Changes in Regulation
Armen Hovakimian and Ekkachai Saenyasiri
Baruch College - Zicklin School of Business and Providence College
Date Posted: May 14, 2008
Last Revised: April 22, 2009
Working Paper Series
449 downloads

Incl. Electronic Paper Congressional Intervention in the Standard Setting Process: An Analysis of the Stock Option Accounting Reform Act of 2004
Accounting Horizons, Forthcoming, 2007
David B. Farber , Marilyn F. Johnson and Kathy R. Petroni
McGill University , Michigan State University - Department of Accounting & Information Systems and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Date Posted: February 02, 2005
Accepted Paper Series
414 downloads

Incl. Fee Electronic Paper Conjectures on Accounting Education in Tasmania, 1803 to 1833: The Convict, the Classicist and the Cleric
Accounting Forum, Vol. 26, pp. 233-244, 2002
Russell Craig
Australian National University (ANU) - School of Business and Information Management
Date Posted: November 28, 2002
Accepted Paper Series
29 downloads

Incl. Electronic Paper Conjectures Regarding Empirical Managerial Accounting Research
Simon School of Business Working Paper No. FR 01-01; JAE Rochester Conference April 2000
Jerold L. Zimmerman
University of Rochester - Simon School of Business
Date Posted: February 07, 2001
Working Paper Series
1509 downloads

Conjectures Regarding Empirical Managerial Accounting Research
Journal of Accounting & Economics, Vol. 32, Nos. 1-3, December 2001
Jerold L. Zimmerman
University of Rochester - Simon School of Business
Date Posted: October 23, 2001
Accepted Paper Series

Incl. Electronic Paper Connecting LIFO Adoption and LIFO Liquidation with Survival Analysis
Marc J. LeClere
Valparaiso University
Date Posted: December 28, 2003
Working Paper Series
264 downloads

Incl. Electronic Paper Connecting the Dots: The Accruals Quality Premium vs. The Value Premium
Doina Chichernea , Anthony Dewayne Holder and Jie (Diana) Wei
The University of Toledo - Department of Finance , University of Toledo - Department of Accounting and Government of the United States of America - Office of the Comptroller of the Currency (OCC)
Date Posted: April 27, 2010
Working Paper Series
80 downloads

Incl. Electronic Paper Connection between Firm's Performance and ERP Implementation - Based on Data of China Listed Companies
TOP Journal, Forthcoming
Jidong Zhang and Liyan Wang
Beijing International Studies University and Peking University - Guang Hua School of Management
Date Posted: August 20, 2007
Last Revised: January 27, 2010
Accepted Paper Series
672 downloads

Incl. Electronic Paper Consecutive Earnings Surprises: Small and Large Trader Reactions
Accounting Review, Forthcoming
Devin M. Shanthikumar
University of California, Irvine - Paul Merage School of Business
Date Posted: May 14, 2012
Accepted Paper Series
115 downloads

Consensus and Link Structure in Strategic Performance Measurement Systems: A Field Study
Journal of Management Accounting Research, Forthcoming
Mamen Aranda and Javier Arellano
University of Navarra - Business and affiliation not provided to SSRN
Date Posted: April 12, 2010
Accepted Paper Series

Consensus Information and Non-Professional Investors’ Reaction to the Revelation of Estimate Inaccuracies
Accounting Review, Vol. 85, No. 3, 2010
Lisa Koonce , Michael G. Williamson and Jennifer Winchel
University of Texas , University of Texas at Austin - Red McCombs School of Business and University of South Carolina - Moore School of Business
Date Posted: September 10, 2007
Last Revised: January 03, 2013
Accepted Paper Series

Consensus, Dispersion and Security Prices
CONTEMPORARY ACCOUNTING RESEARCH, Vol 13, No 2, Spring 1996
Jean-Francois L'Her and Jean-Marc Suret
Canada Pension Plan Investment Board and Laval University
Date Posted: June 28, 1998
Accepted Paper Series

Incl. Electronic Paper Consequences and Costs of Compliance of Financial Reporting for Local Government
Robyn A Pilcher and Graeme Dean
Curtin University and University of Sydney - Discipline of Accounting and Business Law
Date Posted: June 26, 2009
Working Paper Series
126 downloads

Incl. Electronic Paper Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting
Journal of Accounting Research, Forthcoming
George Serafeim
Harvard University - Harvard Business School
Date Posted: May 05, 2010
Last Revised: January 09, 2011
Accepted Paper Series
221 downloads

Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members
Journal of Accounting Research, Vol. 43, No. 2, May 2005
Suraj Srinivasan
Harvard Business School
Date Posted: January 14, 2007
Accepted Paper Series

Incl. Electronic Paper Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members
Journal of Accounting Research, Vol. 43, pp. 291-334, May 2004
Suraj Srinivasan
Harvard Business School
Date Posted: July 05, 2011
Accepted Paper Series
241 downloads

Incl. Electronic Paper Consequences of GAAP Disclosure Regulation: Evidence from Municipal Debt Issues
William R. Baber and Angela K. Gore
Georgetown University - Department of Accounting and Business Law and George Washington University - School of Business
Date Posted: September 14, 2005
Last Revised: February 22, 2012
Working Paper Series
369 downloads

Consequences of GAAP Disclosure Regulation: Evidence from Municipal Debt Issues
Accounting Review, Forthcoming
William R. Baber and Angela K. Gore
Georgetown University - Department of Accounting and Business Law and George Washington University - School of Business
Date Posted: October 24, 2007
Accepted Paper Series

Incl. Electronic Paper Consequences of Material Weaknesses in Tax-Related Internal Controls for Financial Reporting and Earnings Management
Cristi A. Gleason , Morton Pincus and Sonja O. Rego
University of Iowa - Department of Accounting , University of California, Irvine and Indiana University - Kelley School of Business
Date Posted: November 23, 2009
Last Revised: December 05, 2011
Working Paper Series
380 downloads

Incl. Electronic Paper Conservatism and Aggregation: The Effect on Cost of Equity Capital and the Efficiency of Debt Contracts
Rock Center for Corporate Governance at Stanford University Working Paper No. 120
Anne Beyer
Stanford University - Graduate School of Business
Date Posted: July 12, 2012
Working Paper Series
157 downloads

Incl. Electronic Paper Conservatism and Aggregation: The Effect on Cost of Equity Capital and the Efficiency of Debt Contracts
Anne Beyer
Stanford University - Graduate School of Business
Date Posted: March 26, 2012
Last Revised: May 03, 2012
Working Paper Series
273 downloads

Incl. Electronic Paper Conservatism and Analyst Earnings Forecast Bias
Henock Louis , Thomas Z. Lys and Amy X. Sun
Pennsylvania State University - Smeal College of Business , Northwestern University - Kellogg School of Management and Pennsylvania State University - Department of Accounting
Date Posted: November 23, 2007
Last Revised: May 04, 2009
Working Paper Series
1631 downloads

Incl. Electronic Paper Conservatism and Cross-sectional Variation in the Post-earnings-announcement-drift
Yale ICF Working Paper No. 03-07
Ganapathi S. Narayanamoorthy
University of Illinois at Urbana-Champaign
Date Posted: April 23, 2003
Working Paper Series
1026 downloads

Incl. Electronic Paper Conservatism and Debt
Anne Beatty , Joseph Weber and Jeff Jiewei Yu
Ohio State University (OSU) - Department of Accounting & Management Information Systems , Massachusetts Institute of Technology (MIT) - Sloan School of Management and Southern Methodist University - Cox School of Business
Date Posted: January 13, 2007
Last Revised: September 23, 2008
Working Paper Series
1025 downloads

Conservatism and Debt
Journal of Accounting & Economics (JAE), Forthcoming
Anne Beatty , Jeff Jiewei Yu and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems , Southern Methodist University - Cox School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: June 23, 2008
Accepted Paper Series

Incl. Electronic Paper Conservatism and Equity Ownership of the Founding Family
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Shuping Chen , Xia Chen and Qiang Cheng
University of Texas at Austin - Red McCombs School of Business , Singapore Management University and Singapore Management University
Date Posted: August 24, 2008
Last Revised: May 01, 2013
Working Paper Series
42 downloads

Incl. Electronic Paper Conservatism and Pensions: Why Accounting Matters
Christian Stadler
Lancaster University - Department of Accounting and Finance
Date Posted: December 13, 2010
Working Paper Series
133 downloads

Incl. Electronic Paper Conservatism and Shareholder Protection: One Effect or Two in the Explanation of the Differential Value Relevance of Earnings Across Countries*
Haihong He , Karen Teitel and William D. Brown Jr.
University of Connecticut - School of Business , College of the Holy Cross and Quinnipiac University
Date Posted: September 17, 2004
Working Paper Series
182 downloads

Incl. Electronic Paper Conservatism and the Ohlson Model
David J. Ashton and Pengguo Wang
University of Bristol - Department of Economics and Xfi, University of Exeter
Date Posted: May 06, 2010
Last Revised: June 04, 2010
Working Paper Series
267 downloads

Incl. Electronic Paper Conservatism Correction in Linear Information Models
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Stefan Henschke , Carsten Homburg and Julia Nasev
University of Cologne , University of Cologne and University of Cologne
Date Posted: September 13, 2007
Working Paper Series
529 downloads

Incl. Electronic Paper Conservatism Flow and the Pricing of Credit Risk
Sumantra Chakravarty
California State University, Fullerton
Date Posted: December 16, 2010
Last Revised: August 05, 2011
Working Paper Series
198 downloads

Incl. Electronic Paper Conservatism in Accounting
Simon School of Business Working Paper No. FR 02-21
Ross L. Watts
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: January 20, 2003
Working Paper Series
6189 downloads

Incl. Electronic Paper Conservatism in Accounting - Part I: Explanations and Implications
Simon School of Business Working Paper No. FR 03-16
Ross L. Watts
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: June 06, 2003
Working Paper Series
5360 downloads

Incl. Electronic Paper Conservatism in Accounting - Part Ii: Evidence and Research Opportunities
Simon Business School Working Paper No. FR 03-25
Ross L. Watts
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: August 27, 2003
Working Paper Series
4378 downloads

Conservatism Measures that Control for the Effects of Economic Rents on Stock Returns
Review of Quantitative Finance and Accounting, Forthcoming
Judson Caskey and Kyle Peterson
University of Texas at Austin - Red McCombs School of Business and University of Oregon - Charles H. Lundquist School of Business
Date Posted: September 11, 2008
Last Revised: March 05, 2013
Accepted Paper Series

Incl. Electronic Paper Conservatism, Disclosure and the Cost of Equity Capital
Australian Journal of Management, Forthcoming
Tracy Artiach and Peter Clarkson
University of Queensland - Business School and University of Queensland - Business School
Date Posted: September 08, 2010
Last Revised: February 20, 2013
Accepted Paper Series
671 downloads

Incl. Electronic Paper Conservatism, Growth and Return on Investment
Madhav V. Rajan and Stefan J. Reichelstein
Stanford Graduate School of Business and Stanford University - Stanford Graduate School of Business
Date Posted: December 04, 2006
Working Paper Series
778 downloads

Incl. Electronic Paper Conservatism, Growth and the Role of Accounting Numbers in the Equity Valuation Process
Steven J. Monahan
INSEAD
Date Posted: December 01, 1999
Working Paper Series
1993 downloads

Conservatism, SEC Investigation, and Fraud
Journal of Accounting and Public Policy, Vol. 31, No. 4, 2012
Pervaiz Alam and Karin A. Petruska
Kent State University and Youngstown State University
Date Posted: September 08, 2012
Accepted Paper Series

Incl. Electronic Paper Conservative Accounting and Earnings Quality
Working Paper NYU/Stern/SOR-2002-7
Richard P. Brief
New York University
Date Posted: November 20, 2002
Working Paper Series
1948 downloads

Incl. Electronic Paper Conservative Accounting and Equity Valuation
Xiao-Jun Zhang
University of California, Berkeley
Date Posted: November 10, 2000
Working Paper Series
1338 downloads

Conservative Accounting and Equity Valuation
Journal of Accounting & Economics, Vol 29, No 2, April 2000
Xiao-Jun Zhang
University of California, Berkeley
Date Posted: November 10, 2000
Accepted Paper Series

Incl. Electronic Paper Conservative Accounting and Finite Firm Life: Why Residual Income Valuation Estimates Understate Stock Price
James N. Myers
University of Arkansas
Date Posted: October 25, 1999
Working Paper Series
1611 downloads

Incl. Electronic Paper Conservative Accounting and Linear Information Valuation Models
Contemporary Accounting Research, Vol. 23, No. 1, Spring 2006
Young-Soo Choi , John O'Hanlon and Peter F. Pope
Sungkyunkwan University , Lancaster University - Department of Accounting and Finance and City University London
Date Posted: November 13, 2005
Accepted Paper Series
620 downloads

Conservative Accounting Choices
Management Science, Forthcoming
Mark Bagnoli and Susan G. Watts
Purdue University and Purdue University
Date Posted: January 04, 2005
Accepted Paper Series

Incl. Electronic Paper Conservative Accounting Choices
Mark Bagnoli and Susan G. Watts
Purdue University and Purdue University
Date Posted: May 31, 2002
Working Paper Series
1378 downloads

Incl. Electronic Paper Conservative Disclosure
Wayne R. Guay and Robert E. Verrecchia
University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Date Posted: June 22, 2007
Working Paper Series
1038 downloads

Incl. Electronic Paper Conservative Financial Reporting, Debt Covenants, and the Agency Costs of Debt
Journal of Accounting & Economics (JAE), Forthcoming
Wayne R. Guay
University of Pennsylvania - Accounting Department
Date Posted: April 30, 2008
Accepted Paper Series
596 downloads

Incl. Electronic Paper Conservative Reporting and Investors’ Divergence of Opinion
Carlo D'Augusta , Sasson Bar-Yosef and Annalisa Prencipe
Bocconi University, Department of Accounting , Bocconi University - Department of Accounting and Bocconi University - Department of Accounting
Date Posted: September 11, 2012
Working Paper Series
79 downloads


 

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