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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,343
Full Text Papers: 393,706
Authors: 226,701
Papers Received in
  Last 12 months:
68,955

Paper Downloads:
To date: 65,930,607
Last 12 months: 11,186,469
Last 30 days: 1,057,644

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


SSRN eLibrary Search Results
JEL Code: M4
5,292,272 Total downloads
Showing Papers 2,801 - 2,850 of 13,021
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Incl. Electronic Paper The Role of Tax Regulation and Compensation Contracts in the Decision to Voluntarily Expense Employee Stock Options
Journal of Accounting & Economics, Vol. 46, 2008
Walter G. Blacconiere , Marilyn F. Johnson and Melissa Fay Lewis
Indiana University Bloomington - Department of Accounting , Michigan State University - Department of Accounting & Information Systems and University of Utah
Date Posted: October 05, 2010
Accepted Paper Series
56 downloads

Incl. Electronic Paper The Stock Price Effects from Downward Earnings Guidance Versus Beating Analysts' Forecasts: Which Effect Dominates?
Accounting and Business Research, Vol. 41, pp. 95-118, 2011
Lynn L. Rees and Brady J. Twedt
Texas A&M University (TAMU) - Department of Accounting and Indiana University - Kelley School of Business
Date Posted: October 05, 2010
Last Revised: February 25, 2012
Accepted Paper Series
214 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 Did the Adoption of IFRS Encourage Cross-Border Investment?
Gladys Lee and Neil L. Fargher
Australian National University (ANU) and Australian National University (ANU)
Date Posted: October 04, 2010
Last Revised: October 06, 2010
Working Paper Series
205 downloads

Incl. Electronic Paper Estimating Accruals Models in Europe: Industry-based Approaches versus a Data-driven Approach
Antonio Fabio Di Narzo , Marzia Freo and Marco Maria Mattei
University of Bologna - Department of Statistics , University of Bologna - Department of Statistics and University of Bologna - Department of Management
Date Posted: October 03, 2010
Last Revised: October 16, 2012
Working Paper Series
114 downloads

Formulation of a New Approach to Financial Statement Analysis Based on Divine Sai Baba (Shirdi) - Ethical Values of 16½ Number - In the Scenario of Current Global Financial Crisis-Cum-Moral Bankruptcy
Journal of Financial Management and Analysis, Vol. 23, No. 1, January-June 2010
M. R. K. Swamy
Om Sai Ram Centre for Financial Management Research
Date Posted: October 03, 2010
Accepted Paper Series

Incl. Electronic Paper Insightful Insiders? Insider Trading and Stock Return around Debt Covenant Violation Disclosures
UC Davis Graduate School of Management Research Paper No. 06-12
Paul A. Griffin , David H. Lont and Kate McClune
University of California, Davis - Graduate School of Management , University of Otago - Department of Accountancy and Finance and University of Otago
Date Posted: October 03, 2010
Last Revised: June 21, 2012
Working Paper Series
347 downloads

Incl. Electronic Paper Is There Information Content in the Tax Footnote?
Jana Smith Raedy , Jeri K. Seidman and Douglas A. Shackelford
University of North Carolina at Chapel Hill , University of Texas at Austin - McCombs School of Business and University of North Carolina at Chapel Hill
Date Posted: October 03, 2010
Last Revised: September 20, 2012
Working Paper Series
274 downloads

Political Maneuverability and Product Costing Efficacy: Lessons from Rivers State Government-Owned Companies in Nigeria: Survey Findings
Journal of Financial Management and Analysis, Vol.23, No.1, January-June 2010
Prince Umor C. Agundu
Rivers State University of Science and Technology (RSUST) - Department of Banking and Finance
Date Posted: October 03, 2010
Accepted Paper Series

Success of Activity-Based Costing Projects in French Companies: The Influence of Organizational and Technical Factors
Ahmed Fath-Allah Rahmouni and Karim Charaf
National School of Management - Ecole Nationale de Commerce et de Gestion d'El Jadida and Burgundy School of Business
Date Posted: October 02, 2010
Working Paper Series

Incl. Electronic Paper Costo de Capital con Costo del Patrimonio Apalancado Como el Riesgo de los Escudos Fiscales (Cost of Capital with Levered Cost of Equity as the Risk of Tax Shields)
Mays Business School Research Paper No. 2011-10
Joseph Tham , Ignacio Velez-Pareja and James W. Kolari
Duke University - Duke Center for International Development in the Sanford School of Public Policy , Master Consultores and Texas A&M University (TAMU) - Department of Finance
Date Posted: October 01, 2010
Last Revised: December 19, 2011
Working Paper Series
186 downloads

Incl. Electronic Paper Staggered Boards, Accounting Discretion, and Firm Value
Pornsit Jiraporn and Yixin Liu
Pennsylvania State University - SGPS; National Institute of Development Administration (NIDA), Bangkok, Thailand and University of New Hampshire
Date Posted: October 01, 2010
Working Paper Series
147 downloads

Incl. Electronic Paper Economic Effects of Transparency in International Equity Markets: A Review and Suggestions for Future Research
Foundations and Trends in Accounting, Vol. 5, No. 3, pp. 175-241, 2010
Mark H. Lang and Mark G. Maffett
University of North Carolina at Chapel Hill and University of Chicago - Booth School of Business
Date Posted: September 30, 2010
Last Revised: September 19, 2012
Accepted Paper Series
435 downloads

Incl. Electronic Paper Enterprise Risk Management Program Quality: Determinants, Value Relevance, and the Financial Crisis
Contemporary Accounting Research, Forthcoming
Ryan J. Baxter , Jean C. Bedard , Rani Hoitash and Ari Yezegel
Bentley University - Department of Accountancy , Bentley University - Department of Accountancy , Bentley University - Department of Accountancy and Bentley University - Department of Accountancy
Date Posted: September 30, 2010
Last Revised: August 01, 2012
Accepted Paper Series
608 downloads

Incl. Electronic Paper Testing the Pecking Order, Method-of-Payment, Financial Slack, and Misvaluation Hypotheses for Tender Offers: Evidence from Japan
Tadanori Yosano and Yoshinori Shimada
Kobe University - Graduate School of Business Administration and Kobe University - Graduate School of Business Administration
Date Posted: September 30, 2010
Last Revised: November 09, 2010
Working Paper Series
71 downloads

Incl. Electronic Paper Who Benefits from the Adoption of IFRS?
Shin'ya Okuda
Osaka Gakuin University
Date Posted: September 30, 2010
Working Paper Series
305 downloads

Incl. Electronic Paper Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research
European Accounting Review, Vol. 22, Issue 1, pp. 1-37, 2013
Ulf Brüggemann , Joerg-Markus Hitz and Thorsten Sellhorn
Humboldt University of Berlin - School of Business and Economics , University of Goettingen and WHU - Otto Beisheim School of Management
Date Posted: September 29, 2010
Last Revised: April 22, 2013
Accepted Paper Series
1144 downloads

Incl. Electronic Paper Deviations of Budgetary Data and Outcomes of the First Degree Local Authorities: The Case of the Local Authorities in the Prefecture of Achaia for the Period 2005 to 2007
3rd International Conference on Accounting and Finance Skiathos Isl., Greece, August 25-27, 2010
Athanasios Bellas , Georgia Kontogeorga , Georgios L. Thanasas , Konstantinos Papadatos and Dimitrios Goulas
University of Patras , university of Patras , University of Patras , University of Patras and affiliation not provided to SSRN
Date Posted: September 29, 2010
Last Revised: October 14, 2010
Accepted Paper Series
117 downloads

Incl. Electronic Paper Health Services in Greece: An Approach to Their Operational Cost
International Conference on Applied Economics Kastoria, Greece, May 27-30, 2009
Athanasios Bellas and Georgios L. Thanasas
University of Patras and University of Patras
Date Posted: September 29, 2010
Last Revised: October 18, 2010
Accepted Paper Series
588 downloads

The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU
European Accounting Review, Forthcoming
Joseph Aharony , Ran Barniv and Haim Falk
Tel Aviv University - Faculty of Management , Kent State University - Department of Accounting and The Technion, Israel Institute of Technology
Date Posted: September 28, 2010
Accepted Paper Series

Incl. Electronic Paper Jury Verdicts Against Auditors Under Precise and Imprecise Accounting Standards
Emory Public Law Research Paper No. 10-132, Emory Law and Economics Research Paper No. 10-85
Kathryn Kadous and Molly Mercer
Emory University - Goizueta Business School and DePaul University
Date Posted: September 27, 2010
Last Revised: June 10, 2012
Working Paper Series
239 downloads

Incl. Electronic Paper International Investor Protection Regime and the Effectiveness of Outside Directorship on the Board: An Empirical Essay
Jagdish Pathak and Jerry Y. Sun
University of Windsor - Odette School of Business and University of Windsor - Odette School of Business
Date Posted: September 24, 2010
Working Paper Series
117 downloads

The Impact of Subjectivity in Performance Evaluation Practices on Public Sector Managers' Motivation
Accounting and Business Research, 2012
Marcel Van Rinsum and Frank Verbeeten
RSM Erasmus University and Amsterdam Business School
Date Posted: September 24, 2010
Last Revised: March 05, 2012
Accepted Paper Series

Incl. Electronic Paper Auditor Choice in Politically Connected Firms
Omrane Guedhami and Jeffrey Pittman
University of South Carolina - Moore School of Business and Memorial University of Newfoundland (MUN) - Faculty of Business Administration
Date Posted: September 23, 2010
Last Revised: January 23, 2013
Working Paper Series
372 downloads

Incl. Electronic Paper Changes in Operational Efficiency and Firm Performance: A Frontier Analysis Approach
Bok Baik , Joon Chae , Sunhwa Choi and David B. Farber
Seoul National University , Seoul National University , Lancaster University and McGill University
Date Posted: September 23, 2010
Working Paper Series
236 downloads

Incl. Electronic Paper Corporate Governance Myths: Comments on Armstrong, Guay, and Weber
Simon School Working Paper No. FR 10-29
James A. Brickley and Jerold L. Zimmerman
Simon Graduate School of Business, University of Rochester and University of Rochester - Simon School of Business
Date Posted: September 23, 2010
Working Paper Series
881 downloads

Incl. Electronic Paper One Hundred Years of Disappointed Expectations: A Quantitative Content Analysis of the Auditor's Responsibility to Discover Fraud Traced Through Montgomery's Auditing, 1912-1998
Journal of Forensic & Investigative Accounting, 2011
Stephanie D. Moussalli , O. Ronald Gray and Gokhan Karahan
Rhodes College , University of West Florida and affiliation not provided to SSRN
Date Posted: September 22, 2010
Last Revised: August 03, 2012
Accepted Paper Series
123 downloads

Incl. Electronic Paper Risk as Determinant of Income and Cross-Border Pricing of Multi-National Enterprises
ICER Working Paper No. 19/2010
Stefan Lutz and Daniel Kleinfeldt
University of Manchester - School of Economic Studies and affiliation not provided to SSRN
Date Posted: September 22, 2010
Working Paper Series
55 downloads

Incl. Electronic Paper Why Do Pro Forma and Street Earnings Not Reflect Changes in GAAP? Evidence from SFAS 123R
Review of Accounting Studies, Forthcoming, Rock Center for Corporate Governance at Stanford University Working Paper No. 88
Mary E. Barth , Ian D. Gow and Daniel J. Taylor
Stanford University - Graduate School of Business , Harvard Business School and University of Pennsylvania - The Wharton School
Date Posted: September 22, 2010
Last Revised: October 12, 2012
Accepted Paper Series
359 downloads

Incl. Electronic Paper Bringing Leased Assets onto the Balance Sheet
Kimberly Rodgers Cornaggia , Laurel Franzen and Timothy T. Simin
American University - Kogod School of Business , Loyola Marymount University and Pennsylvania State University
Date Posted: September 21, 2010
Last Revised: August 09, 2012
Working Paper Series
604 downloads

Incl. Electronic Paper Corporate Environmental Management and Credit Risk
Rob Bauer and Daniel Hann
Maastricht University and Maastricht University
Date Posted: September 21, 2010
Last Revised: January 02, 2011
Working Paper Series
954 downloads

Incl. Electronic Paper Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?
INTACCT Working Paper Series
Annita Florou , Urska Kosi and Peter F. Pope
King's College London , Humboldt University of Berlin - School of Business and Economics and City University London
Date Posted: September 21, 2010
Last Revised: July 25, 2012
Working Paper Series
419 downloads

Incl. Electronic Paper Real Earnings Management and Subsequent Stock Returns
Xi Li
Hong Kong University of Science & Technology (HKUST)
Date Posted: September 21, 2010
Last Revised: June 18, 2012
Working Paper Series
771 downloads

Incl. Electronic Paper The Influence of PCAOB Regulatory Actions and Engagement Risk on Auditors’ Internal Audit Reliance Decisions
Julie Petherbridge and William F. Messier Jr.
affiliation not provided to SSRN and University of Nevada, Las Vegas - Department of Accounting
Date Posted: September 21, 2010
Last Revised: September 10, 2012
Working Paper Series
244 downloads

Incl. Electronic Paper Retaining Former CEOs on the Board
Conference Board Director Notes No. DN-015
Jason D. Schloetzer
Georgetown University - McDonough School of Business
Date Posted: September 20, 2010
Last Revised: February 22, 2012
Accepted Paper Series
137 downloads

Incl. Electronic Paper Can Book-Tax Differences Capture Earnings Management and Tax Management? Empirical Evidence from China
The International Journal of Accounting, Forthcoming
Tanya Y. H. Tang and Michael Firth
The University of British Columbia - Faculty of Management and Lingnan University - Department of Accounting and Finance
Date Posted: September 19, 2010
Last Revised: May 30, 2011
Accepted Paper Series
327 downloads

Did the Waste Management Audit Failures Signal Lower Firm-Wide Audit Quality at Arthur Andersen?
Contemporary Accounting Research, Vol. 28, No. 3, pp. 859–891, Fall 2011,
Steven F. Cahan , Wei Zhang and David Veenman
University of Auckland Business School , SUNY at Albany and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Date Posted: September 19, 2010
Last Revised: February 09, 2012
Accepted Paper Series

Incl. Electronic Paper Earnings Quality Constructs and Measures
Ahmad Mohammady
Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran
Date Posted: September 19, 2010
Working Paper Series
233 downloads

Incl. Electronic Paper From Low-Quality Reporting to Financial Crises: Politics of Disclosure Regulation Along the Economic Cycle
Journal of Accounting & Economics (JAE), Forthcoming
Jeremy Bertomeu and Robert P. Magee
CUNY Baruch College and Northwestern University
Date Posted: September 19, 2010
Last Revised: August 26, 2011
Accepted Paper Series
439 downloads

Incl. Electronic Paper Group Perceptual Fraud Symptoms Differences: A Multi-Group Model Analysis
The Audit Forum: International Forum on Government Auditing and Public Policy, Vol. 12, No. 2, pp. 21-40, July 2009
Tumpal Wagner Sitorus , Donald Robert Scott and Anja Morton
Southern Cross University , Southern Cross University and Southern Cross University
Date Posted: September 19, 2010
Accepted Paper Series
100 downloads

Incl. Electronic Paper The Implications of Financial Statements around Insolvency
Insolv Law Journal, Vol. 18, p. 213, 2010, University of Queensland TC Beirne School of Law Research Paper No. 10-35
David S. Morrison
The University of Queensland - T.C. Beirne School of Law
Date Posted: September 19, 2010
Last Revised: December 18, 2010
Working Paper Series
242 downloads

Incl. Electronic Paper The Use of Financial Indicators to Determine Financial Health of Italian Municipalities
Emanuele Padovani , Francesca Manes Rossi and Rebecca Levy Orelli
University of Bologna - Department of Management , Università Degli Studi di Salerno - Department of Management Research and University of Bologna - Department of Management
Date Posted: September 19, 2010
Working Paper Series
149 downloads

Incl. Electronic Paper ROE, Market Value Added and Shareholder Value Creation [ROE, Market Value Added e Creazione di Valore]
Presented at the EAA Annual Congress, Rome, April 20-22, 2011
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: September 18, 2010
Last Revised: November 08, 2012
Accepted Paper Series
341 downloads

Incl. Electronic Paper Exchange Sponsored Analyst Research
23rd Australasian Finance and Banking Conference 2010 Paper
Wen He , Lakshmanan Shivakumar , Baljit Sidhu and David Simmonds
University of New South Wales - Australian School of Business , London Business School , University of New South Wales - Australian School of Business and University of New South Wales (UNSW)
Date Posted: September 17, 2010
Working Paper Series
81 downloads

Incl. Electronic Paper Firm’s Information Environment and Stock Liquidity: Evidence from Tunisian Context
Nadia Loukil II and Ouidad Yousfi
University of Sousse - Institut Supérieur de Gestion (ISG), Tunis and MRM
Date Posted: September 17, 2010
Working Paper Series
42 downloads

Incl. Electronic Paper A Framework for Environmental Reporting Through Financial Statements
Samuel A. Mongrut and Jesus Tong Chang
affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: September 16, 2010
Working Paper Series
260 downloads

Incl. Electronic Paper Anchoring and Adjustment In Probabilistic Inference in Auditing
Journal of Accounting Research, Vol. 19, No. 1, Spring 1981
Edward J. Joyce and Gary C. Biddle
University of Minnesota and The University of Hong Kong
Date Posted: September 16, 2010
Last Revised: November 11, 2010
Accepted Paper Series
91 downloads

Incl. Electronic Paper Earnings Comovement and Accounting Comparability: The Effects of Mandatory IFRS Adoption
Simon School Working Paper No. FR 11-03
Mark H. Lang , Mark G. Maffett and Edward L. Owens
University of North Carolina at Chapel Hill , University of Chicago - Booth School of Business and University of Rochester - Simon School of Business
Date Posted: September 15, 2010
Working Paper Series
972 downloads

Incl. Electronic Paper Proprietary Costs and the Disclosure of Information About Customers
Jesse A. Ellis , C. Edward Fee and Shawn E. Thomas
University of Alabama , Michigan State University - Department of Finance and University of Pittsburgh - Finance Group
Date Posted: September 15, 2010
Working Paper Series
187 downloads

Value-Driving Activities in Euro-Zone Banks
European Accounting Review, Forthcoming
Helena Isidro and David Grilo
ISCTE IUL Business School and Bank of Portugal
Date Posted: September 15, 2010
Accepted Paper Series


 

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