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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,509
Full Text Papers: 393,865
Authors: 226,776
Papers Received in
  Last 12 months:
68,968

Paper Downloads:
To date: 65,966,954
Last 12 months: 11,189,330
Last 30 days: 1,059,940

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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
5,295,425 Total downloads
Showing Papers 2,801 - 2,850 of 13,026
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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
158 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
274 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
1632 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
43 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
134 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
6193 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
5364 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
4379 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
1994 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

Incl. Electronic Paper Conservative Reporting and Product Market Competition
CAAA Annual Conference 2012
Qiang Guo
University of Mannheim - Graduate School of Economic and Social Sciences
Date Posted: January 22, 2012
Working Paper Series
125 downloads

Incl. Electronic Paper Consider Outsourcing Even What You Do Best
Oren Fuerst and Nahum D. Melumad
Strategic Models LLC and Columbia Business School - Accounting, Business Law & Taxation
Date Posted: November 30, 1999
Working Paper Series
1642 downloads

Incl. Electronic Paper Consideration Concerning Finanacial Statement in the Context Globalization
Ionel Bostan
affiliation not provided to SSRN
Date Posted: January 09, 2009
Working Paper Series
67 downloads

Incl. Electronic Paper Considerations Concerning the Just Value of the Financial Instruments According to the IAS 32 and IAS 39
Dorel Mates
affiliation not provided to SSRN
Date Posted: January 10, 2009
Working Paper Series
301 downloads

Incl. Electronic Paper Considerations Regarding IFRS 3 - Business Combination
Veronica Grosu and Petrica Horga
affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: January 12, 2009
Working Paper Series
487 downloads

Incl. Electronic Paper Considerations Regarding IFRS 4 - Insurance Contracts and Evaluation of Technical Provisions for Insurance Company in Globalization Context
Dorel Mates
affiliation not provided to SSRN
Date Posted: January 10, 2009
Working Paper Series
163 downloads

Incl. Electronic Paper Considerations Regarding the Economical-Financial Information in the Annual Accounts on Logistics
Dorel Mates
affiliation not provided to SSRN
Date Posted: January 10, 2009
Working Paper Series
46 downloads

Incl. Electronic Paper Consistency in Chocolate. A Fresh Look at Copeland's Hershey Foods & Co Case
Ignacio Velez-Pareja and Joseph Tham
Master Consultores and Duke University - Duke Center for International Development in the Sanford School of Public Policy
Date Posted: February 19, 2004
Working Paper Series
444 downloads

Incl. Electronic Paper Consistency in Valuation: A Practical Guide
Academia, Revista Latinoamericana de Administración, No. 44, May, 2010 ,
Ignacio Velez-Pareja and Antonio Burbano-Perez
Master Consultores and Universidad de los Andes - Business School
Date Posted: October 11, 2006
Last Revised: February 08, 2012
Accepted Paper Series
1162 downloads

Incl. Electronic Paper Consistent Earnings Growth and the Credibility of Management Forecasts
Adam S. Koch and Jong Chool Park
University of Virginia (UVA) - McIntire School of Commerce and Old Dominion University - Accounting
Date Posted: April 03, 2011
Working Paper Series
109 downloads

Incl. Electronic Paper Consistent Estimation of Conditional Conservatism
Manuel Cano and Manuel Nuñez-Nickel
University of Jaén and Universidad Carlos III de Madrid
Date Posted: November 09, 2010
Last Revised: April 12, 2011
Working Paper Series
135 downloads

Consistent Valuation Cash Flow
Uzi Yaari , Andrei L Nikiforov , Emel Kahya and Yochanan Shachmurove
Rutgers University , Rutgers University , Rutgers, The State University of New Jersey - Accounting and The City College of The City University of New York - Department of Economics
Date Posted: March 11, 2012
Last Revised: April 27, 2012
Working Paper Series

Incl. Electronic Paper Consistent Valuation in the Two-Period Case: A Pedagogical Note

Joseph Tham
Duke University - Duke Center for International Development in the Sanford School of Public Policy
Date Posted: August 31, 2000
Working Paper Series
408 downloads

Incl. Electronic Paper Constant Leverage Modeling: A Reply to 'A Tutorial on the McKinsey Model for Valuation of Companies'
Ignacio Velez-Pareja and Joseph Tham
Master Consultores and Duke University - Duke Center for International Development in the Sanford School of Public Policy
Date Posted: June 07, 2006
Working Paper Series
665 downloads

Constituent Lobbying and Its Impact on The Development of Financial Reporting Regulations: Evidence from Germany
Accounting, Organizations, and Society, Vol. 25, No. 1, January 2000
Stuart McLeay , Dieter Ordelheide and Steven Young
University of Sydney , Goethe University Frankfurt - Faculty of Economics and Business Administration and Lancaster University - Department of Accounting and Finance
Date Posted: February 15, 2000
Accepted Paper Series

Incl. Electronic Paper Constituting the Academic Performer: The Spectre of Superficiality and Stagnation in Academia
European Accounting Review, Forthcoming
Yves Gendron
Université Laval
Date Posted: August 01, 2007
Accepted Paper Series
181 downloads

Incl. Electronic Paper Constraints on Accrual Components of Earnings in Equity Valuation
Mary E. Barth , William H. Beaver , John R. M. Hand and Wayne R. Landsman
Stanford University - Graduate School of Business , Stanford University , University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina (UNC) at Chapel Hill - Accounting Area
Date Posted: August 09, 2002
Working Paper Series
1395 downloads

Incl. Electronic Paper Constructing Intrinsic Value Estimates of Equity Using IBES and Value Line Forecasts of Fundamentals
Lucie Courteau , Philip Gray , Jennifer L. Kao , Terry O'Keefe and Gordon D. Richardson
Free University of Bozen-Bolzano - School of Economics , Monash University - Department of Accounting and Finance , University of Alberta - Department of Accounting, Operations & Information Systems , University of Queensland - Accounting and Accountability and University of Toronto - Rotman School of Management
Date Posted: June 22, 2007
Working Paper Series
446 downloads

Incl. Electronic Paper Construction of Consistent Forecasted Financial Statements (ConstruccióN De Estados Financieros Proyectados Y Consistentes)
Ignacio Velez-Pareja
Master Consultores
Date Posted: April 10, 2006
Working Paper Series
2987 downloads

Incl. Electronic Paper Construction of Free Cash Flows: A Pedagogical Note. Part I
Ignacio Velez-Pareja
Master Consultores
Date Posted: December 02, 1999
Case and Teaching Paper Series
4925 downloads


 

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