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


SSRN eLibrary Search Results
JEL Code: M41
4,281,846 Total downloads
Showing Papers 2,801 - 2,850 of 9,394
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Incl. Electronic Paper Accrual Reversals, Earnings and Stock Returns
Eric J. Allen , Chad R. Larson and Richard G. Sloan
University of Southern California - Leventhal School of Accounting , Washington University, Saint Louis - John M. Olin School of Business and University of California at Berkeley - Haas School of Business
Date Posted: September 29, 2009
Last Revised: April 03, 2013
Working Paper Series
959 downloads

Incl. Electronic Paper Conference Presentations and the Disclosure Milieu
Journal of Accounting Research, Forthcoming
 Brian J. Bushee , Michael J. Jung and Gregory S. Miller
University of Pennsylvania - The Wharton School , New York University - Leonard N. Stern School of Business and University of Michigan - Ross School of Business
Date Posted: September 29, 2009
Last Revised: November 15, 2011
Accepted Paper Series
368 downloads

Incl. Electronic Paper The Strategic Timing of Management Forecasts
 Jeffrey T. Doyle and Matthew J. Magilke
Utah State University and Claremont McKenna College
Date Posted: September 29, 2009
Last Revised: January 12, 2012
Working Paper Series
216 downloads

Incl. Electronic Paper The Impact on Auditor Judgments of CEO Influence on Audit Committee Independence and Management Incentives
Auditing: A Journal of Practice & Theory, Forthcoming
 Jeffrey R. Cohen , Lisa Milici Gaynor , Ganesh Krishnamoorthy and Arnold Wright
Boston College - Department of Accounting , University of South Florida - School of Accountancy , Northeastern University and Northeastern University - Accounting Area
Date Posted: September 28, 2009
Last Revised: December 05, 2012
Accepted Paper Series
478 downloads

Incl. Electronic Paper The Relative Importance of Firm and Country Characteristics for Earnings Quality Around the World
European Accounting Review, Forthcoming
 Cristina Gaio
Universidade Tecnica de Lisboa - ISEG
Date Posted: September 28, 2009
Accepted Paper Series
315 downloads

The Relationship Between the Audit Committee and the Internal Audit Function: Evidence from Australia
 Dominic S. B. Soh and Nonna Martinov-Bennie
Macquarie University and Macquarie University - Department of Accounting and Finance
Date Posted: September 27, 2009
Last Revised: January 25, 2010
Working Paper Series

Incl. Electronic Paper Does the Stock Market See a Zero or Small Positive Earnings Surprise as a Red Flag?
Journal of Accounting Research, Forthcoming, CAAA Annual Conference 2011
 Edmund C. Keung , Zhi-Xing Lin and Michael S. H. Shih
National University of Singapore (NUS), Business School , National University of Singapore (NUS) - Department of Accounting and National University of Singapore (NUS) - Business School
Date Posted: September 26, 2009
Last Revised: January 12, 2011
Accepted Paper Series
133 downloads

The Contextual Impact of Nonprofit Board Composition and Structure on Organizational Performance: Agency and Resource Dependence Perspectives
International Journal of Voluntary and Nonprofit Organizations, Forthcoming
 Jeffrey L. Callen , April Klein and Daniel Tinkelman
University of Toronto - Rotman School of Management , New York University (NYU) - Department of Accounting, Taxation & Business Law and Pace University
Date Posted: September 26, 2009
Accepted Paper Series

Incl. Electronic Paper Complex Ownership Structures and Accounting Conservatism
 In-Mu Haw , Simon S. M. Ho , Jamie Yixing Tong and Feida Zhang
Texas Christian University - M.J. Neeley School of Business , Hong Kong Baptist University , Sun Yat-Sen University and Sun Yat Sen University - School of Business
Date Posted: September 25, 2009
Last Revised: March 02, 2012
Working Paper Series
449 downloads

Incl. Electronic Paper In Defense of Fair Value: Weighing the Evidence on Earnings Management and Asset Securitizations
Journal of Accounting & Economics (JAE), Forthcoming
 Mary E. Barth and Daniel J. Taylor
Stanford University - Graduate School of Business and University of Pennsylvania - The Wharton School
Date Posted: September 25, 2009
Accepted Paper Series
682 downloads

Litigation Reform, Accounting Discretion, and the Cost of Equity
Journal of Contemporary Accounting and Economics, Vol. 5, No. 2, pp. 80-94, December 2009
 Jeff P. Boone , Inder K. Khurana and KK Raman
University of Texas at San Antonio - Department of Accounting , University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Texas at San Antonio
Date Posted: September 25, 2009
Last Revised: June 15, 2010
Accepted Paper Series

A Corporate Governance Perspective on ERP Implementation
International Journal of Public Information System
 Jidong Zhang and Liyan Wang
Beijing International Studies University and Peking University - Guang Hua School of Management
Date Posted: September 24, 2009
Last Revised: November 15, 2010
Accepted Paper Series

Incl. Electronic Paper Risky Debt, Mixed-Attribute Accounting, and the Identification of Conditional Conservatism
 William H. Beaver and Stephen G. Ryan
Stanford University and New York University (NYU) - Leonard N. Stern School of Business
Date Posted: September 24, 2009
Working Paper Series
282 downloads

Incl. Electronic Paper The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts
The Accounting Review, Vol. 86, No. 3, 2011
 Reuven Lehavy , Feng Li and Kenneth J. Merkley
University of Michigan - Stephen M. Ross School of Business , University of Michigan at Ann Arbor - Stephen M. Ross School of Business and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: September 24, 2009
Last Revised: March 05, 2012
Accepted Paper Series
629 downloads

Incl. Electronic Paper A Review of Tax Research
 Michelle Hanlon and Shane Heitzman
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Simon School of Business, University of Rochester
Date Posted: September 23, 2009
Last Revised: July 28, 2010
Working Paper Series
2870 downloads

Incl. Electronic Paper Cash from Operations and Accruals in Three Vs. Five Categories Cash Flow Statement
 Abbas Aflatooni
affiliation not provided to SSRN
Date Posted: September 23, 2009
Working Paper Series
183 downloads

Incl. Electronic Paper Leadership and Control System Design
 Margaret A. Abernethy , Jan Bouwens and Laurence van Lent
University of Melbourne - Department of Accounting and Business Information Systems , Tilburg University - Center and Faculty of Economics and Business Administration and Tilburg University - CentER for Economic Research and Dept. of Accounting
Date Posted: September 23, 2009
Working Paper Series
453 downloads

Incl. Electronic Paper The Value Relevance of Income Statement Items in an Emerging Capital Market: The Case of Iran
 Abbas Aflatooni and Mohsen Dastgir Sr.
affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: September 23, 2009
Working Paper Series
178 downloads

Incl. Electronic Paper Internal Auditors’ Use of Interpersonal Likability, Arguments, and Accounting Information in a Corporate Governance Setting
 Kirsten Fanning and M. David Piercey
University of Illinois at Urbana-Champaign and University of Massachusetts at Amherst
Date Posted: September 21, 2009
Last Revised: May 15, 2013
Working Paper Series
467 downloads

Incl. Electronic Paper Discretionary Disclosure in Financial Reporting: An Examination Comparing Internal Firm Data to Externally Reported Segment Data
US Census Bureau Center for Economic Studies Paper No. CES-WP- 09-28, Chicago Booth Research Paper No. 09-46
 Daniel A. Bens , Philip G. Berger and Steven J. Monahan
INSEAD , University of Chicago - Booth School of Business and INSEAD
Date Posted: September 21, 2009
Last Revised: December 09, 2009
Working Paper Series
426 downloads

Documentation Requirements and Quantified versus Qualitative Audit Risk Assessments
Auditing: A Journal of Practice & Theory, Vol. 30, No. 4, pp. 223-248, November 2011
 M. David Piercey
University of Massachusetts at Amherst
Date Posted: September 21, 2009
Last Revised: December 17, 2011
Accepted Paper Series

Incl. Electronic Paper Response to the U.S. Securities and Exchange’s Proposed Rule: Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers
Journal of International Accounting Research, 2009
 Carol Ann Frost , Elaine Henry and Steve W. J. Lin
University of North Texas , Fordham University and Florida International University (FIU) - School of Accounting
Date Posted: September 21, 2009
Working Paper Series
142 downloads

Corporate Governance Issues and Stake Sale to Fund Acquisitions - TJLR Deal
 Padma Srinivasan
Manipal University, Bangalore Campus
Date Posted: September 20, 2009
Working Paper Series

Internal Audit Control Systems, Forensic Accounting and Financial Rereporting
 Padma Srinivasan
Manipal University, Bangalore Campus
Date Posted: September 20, 2009
Working Paper Series

Is U.S. Multinational Dividend Repatriation Policy Influenced by Reporting Incentives?
Accounting Review, Forthcoming
 Jennifer L. Blouin , Linda K. Krull and Leslie A. Robinson
University of Pennsylvania - Accounting Department , University of Oregon and Dartmouth College - Tuck School of Business
Date Posted: September 20, 2009
Last Revised: May 17, 2012
Accepted Paper Series

Fringe Benefit Taxes and Fair Market Valuation of Unlisted Companies
 Padma Srinivasan
Manipal University, Bangalore Campus
Date Posted: September 18, 2009
Working Paper Series

Incl. Electronic Paper Pivotal Change in US Public Policy: How the Sarbanes-Oxley Act Affected Internal Auditing and its Relationship to External Auditing
International Journal of Accounting, Auditing & Performance Evaluation, 2009
 Murphy Smith , Michael S. Drake and Mike Shaub
Murray State University - College of Business , Brigham Young University - Marriott School and Texas A&M University
Date Posted: September 18, 2009
Accepted Paper Series
381 downloads

Incl. Electronic Paper Quadrophobia: Strategic Rounding of EPS Data
Rock Center for Corporate Governance at Stanford University Working Paper No. 65, Stanford Law and Economics Olin Working Paper No. 388
 Joseph Grundfest and Nadya Malenko
Stanford University Law School and Boston College - Carroll School of Management
Date Posted: September 18, 2009
Last Revised: December 14, 2011
Working Paper Series
1210 downloads

Incl. Electronic Paper Relationship Lending and Conservative Accounting? Empirical Evidence from Private Firms
 Jochen Bigus , Lisa Schachner and Ingrid Stein
University of Bern , University of Berne - Institute of Accounting and Control and European Central Bank (ECB)
Date Posted: September 18, 2009
Last Revised: October 04, 2009
Working Paper Series
252 downloads

Incl. Electronic Paper Revisited: The Role of Accounting Information of LQ45 Firms on Equity Valuation After the Asian Economic Crisis
 Edwin Pranatio and Yanthi Hutagaol
affiliation not provided to SSRN and Binus Business School
Date Posted: September 18, 2009
Last Revised: January 31, 2010
Working Paper Series
91 downloads

Strategic Value Chain Costing and Accounting in the Indian Hotel Industry
 Padma Srinivasan
Manipal University, Bangalore Campus
Date Posted: September 18, 2009
Working Paper Series

Acquisition Inconsistencies and Corporate Governance Challenges
 Padma Srinivasan
Manipal University, Bangalore Campus
Date Posted: September 17, 2009
Working Paper Series

Incl. Electronic Paper Audit Fees and Book-Tax Differences
 Michelle Hanlon , Gopal V. Krishnan and Lillian F. Mills
Massachusetts Institute of Technology (MIT) - Sloan School of Management , American University and University of Texas at Austin - McCombs School of Business
Date Posted: September 17, 2009
Working Paper Series
622 downloads

Creating Satellite Accounting for Green Initiatives of Companies
 Padma Srinivasan
Manipal University, Bangalore Campus
Date Posted: September 17, 2009
Working Paper Series

Incl. Electronic Paper Fair Value Measurements and Audit Fees: Evidence from the Banking Industry
 Michael Ettredge , Yang Xu and Han Yi
University of Kansas - School of Business , University of Colorado Colorado Springs and Korea University
Date Posted: September 16, 2009
Last Revised: January 29, 2013
Working Paper Series
823 downloads

Incl. Electronic Paper Stock Market Efficiency with Respect to a New Measure of Earnings News
 Cameron Truong and Philip B. Shane
Monash University and University of Virginia - McIntire School of Commerce
Date Posted: September 15, 2009
Working Paper Series
167 downloads

Incl. Electronic Paper The Effects of Reporting Complexity on Small and Large Investor Trading
 Brian P. Miller
Indiana University - Kelley School of Business
Date Posted: September 15, 2009
Last Revised: May 14, 2010
Working Paper Series
390 downloads

Incl. Electronic Paper The Impact of Mandatory IFRS Adoption on Foreign Mutual Fund Ownership: The Role of Comparability
SCU Leavey School of Business Research Paper No. 09-06
 Mark L. DeFond , Xuesong Hu , Mingyi Hung and Siqi Li
University of Southern California - Leventhal School of Accounting , University of Oregon - Department of Accounting , The Hong Kong University of Science and Technology & University of Southern California and Santa Clara University - Leavey School of Business
Date Posted: September 15, 2009
Last Revised: May 17, 2011
Working Paper Series
842 downloads

Incl. Electronic Paper Trading Volume Around Earnings Announcements and Other Financial Reports: Theory, Research Design, Empirical Evidence, and Directions for Future Research
 Linda Smith Bamber , Orie E. Barron and Douglas E. Stevens
University of Georgia - J.M. Tull School of Accounting , Pennsylvania State University and Florida State University
Date Posted: September 15, 2009
Last Revised: March 18, 2010
Working Paper Series
721 downloads

Incl. Electronic Paper Do Financial Analysts’ Long-Term Growth Forecasts Reflect Effective Effort Towards Informative Stock Recommendations?
 Boochun Jung , Philip B. Shane and Yanhua Sunny Yang
University of Hawaii at Manoa - Shidler College of Business , University of Virginia - McIntire School of Commerce and University of Connecticut
Date Posted: September 14, 2009
Working Paper Series
96 downloads

Agency Problems and Audit Fees: Further Tests of the Free Cash Flow Hypothesis
Accounting and Finance, UC Davis Graduate School of Management Research Paper No. 19-09
 Paul A. Griffin , David H. Lont and Yuan Sun
University of California, Davis - Graduate School of Management , University of Otago - Department of Accountancy and Finance and University of California, Berkeley - Haas School of Business
Date Posted: September 13, 2009
Accepted Paper Series

Incl. Electronic Paper Accounting Restatements, Governance and Municipal Debt Financing
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
 William R. Baber , Angela K. Gore , Kevin T. Rich and Jean X. Zhang
Georgetown University - Department of Accounting and Business Law , George Washington University - School of Business , Marquette University - Department of Accounting and Virginia Commonwealth University
Date Posted: September 11, 2009
Last Revised: February 09, 2013
Working Paper Series
352 downloads

Incl. Electronic Paper Accounting Choice and the Fair Value Option
 Katherine Guthrie , James H. Irving and Jan Sokolowsky
College of William and Mary - Mason School of Business , Clemson University and Unaffiliated
Date Posted: September 11, 2009
Last Revised: January 09, 2012
Working Paper Series
893 downloads

Internal Control and Management Guidance
Journal of Accounting and Economics, Forthcoming
 Mei Feng , Chan Li and Sarah E. McVay
University of Pittsburgh - Katz Graduate School of Business , University of Pittsburgh and University of Washington
Date Posted: September 11, 2009
Accepted Paper Series

Incl. Electronic Paper Why Stock Options are the Best Form of Executive Compensation (And How to Make Them Even Better)
 Richard A. Booth
Villanova University School of Law
Date Posted: September 11, 2009
Working Paper Series
388 downloads

Incl. Electronic Paper Accounting for Intangibles and Managerial Information*
 Mindy Wolfe
University of Waterloo
Date Posted: September 10, 2009
Working Paper Series
89 downloads

Incl. Electronic Paper An Empirical Investigation of Accounting Restatements by Public Companies: Evidence from Kuwait
International Review of Business Research Papers, Vol. 6, No.1, pp. 513-535, February 2010
Husain Y. Alyousef and Ali R. Almutairi
Kuwait University and Kuwait University
Date Posted: September 10, 2009
Last Revised: May 06, 2010
Accepted Paper Series
123 downloads

Incl. Electronic Paper Combining Creativity and Control: Understanding Individual Motivation in Large-Scale Collaborative Creativity
 Paul S. Adler and Clara Xiaoling Chen
University of Southern California - Management and Organization Department and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: September 10, 2009
Last Revised: March 12, 2011
Working Paper Series
188 downloads

Incl. Electronic Paper Company Issued Guidance: Signals of Value and the Horizon Problem
UIC College of Business Administration Research Paper No. 10-07
 Ram T.S. Ramakrishnan and Xiaoyan Wen
University of Illinois at Chicago and University of Illinois at Chicago - College of Business Administration
Date Posted: September 10, 2009
Last Revised: August 29, 2012
Working Paper Series
116 downloads

Does the Capitalization of Development Costs Improve Analyst Forecast Accuracy? Evidence from the UK
Journal of International Financial Management & Accounting, Forthcoming
 Seraina C. Anagnostopoulou
Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: September 10, 2009
Accepted Paper Series


 

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