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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,173
Full Text Papers: 393,564
Authors: 226,645
Papers Received in
  Last 12 months:
68,973

Paper Downloads:
To date: 65,885,359
Last 12 months: 11,172,224
Last 30 days: 1,065,087

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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
5,289,179 Total downloads
Showing Papers 2,821 - 2,870 of 13,017
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Incl. Electronic Paper The Effects of Joint Provision and Disclosure of Non-Audit Services on Audit Committee Members' Decisions and Investors' Preferences
Lisa Milici Gaynor , Linda S. McDaniel and Terry L. Neal
University of South Florida - School of Accountancy , University of Kentucky - Von Allmen School of Accountancy and University of Tennessee
Date Posted: July 19, 2004
Working Paper Series
521 downloads

Incl. Electronic Paper The Impact of Anti-Bribery Enforcement Actions on Targeted Firms
Jonathan M. Karpoff , D. Scott Lee and Gerald S. Martin
University of Washington - Michael G. Foster School of Business , University of Nevada, Las Vegas - Lee Business School and American University - Kogod School of Business
Date Posted: March 22, 2010
Last Revised: February 29, 2012
Working Paper Series
521 downloads

Incl. Electronic Paper The Impact of Fundamentals on IPO Valuation
Rajesh K. Aggarwal , Sanjai Bhagat and Srinivasan Rangan
University of Minnesota - Twin Cities - Carlson School of Management , University of Colorado at Boulder - Department of Finance and Indian Institute of Management (IIMB), Bangalore
Date Posted: September 11, 2007
Working Paper Series
521 downloads

Incl. Electronic Paper The Impact of Mandatory Conversion to IFRS on the Net Income of FTSEurofirst 80 Firms
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 3, No. 2, p. 17, 2008
Vincent O'Connell and Katie Sullivan
University of Amsterdam - University of Amsterdam Business School and PriceWaterhouseCoopers LLP
Date Posted: March 11, 2009
Accepted Paper Series
521 downloads

Incl. Electronic Paper Accountable Accountants
Ross D. Fuerman
Suffolk University - Department of Accounting
Date Posted: October 31, 2002
Working Paper Series
520 downloads

Incl. Electronic Paper Non-Audit Service Fees and Financial Reporting Quality: A Meta-Analysis
Ahsan Habib
Auckland University of Technology
Date Posted: July 18, 2009
Last Revised: October 02, 2009
Working Paper Series
520 downloads

Incl. Electronic Paper Potential Dividends Versus Actual Cash Flows in Firm Valuation
The ICFAI Journal of Applied Finance, Vol. 15, No. 7, pp. 51-66
Carlo Alberto Magni and Ignacio Velez-Pareja
University of Modena and Reggio Emilia - Department of Economics and Master Consultores
Date Posted: April 08, 2009
Last Revised: December 20, 2010
Accepted Paper Series
520 downloads

Incl. Electronic Paper The Use of Forecast Revision in Reducing Built-in Biases in Mean Analyst Forecasts
Oliver Kim , Steve C. Lim and Kenneth W. Shaw
University of Maryland , Texas Christian University - M.J. Neeley School of Business and University of Missouri at Columbia - School of Accountancy
Date Posted: December 08, 1998
Working Paper Series
520 downloads

Incl. Electronic Paper Independence, Low Balling, and Learning Effects
Dirk Simons
University of Mannheim
Date Posted: August 29, 2007
Working Paper Series
519 downloads

Incl. Electronic Paper Some Frequent Mistakes and Solutions When Forecasting Financial Statements (In Spanish)
Ignacio Velez-Pareja and Dary Luz Hurtado-Carrasquilla
Master Consultores and Universidad Tecnologica de Bolivar
Date Posted: August 19, 2008
Last Revised: September 29, 2010
Working Paper Series
519 downloads

Incl. Electronic Paper Trademark Values in Corporate Restructuring
Fernando Torres, MSc
IPmetrics LLC
Date Posted: September 15, 2007
Last Revised: November 21, 2012
Working Paper Series
519 downloads

Incl. Electronic Paper Accounting Returns Revisited: Evidence of their Usefulness in Estimating Economic Returns
Morris G. Danielson and Eric Press
Saint Joseph's University - Department of Finance and Temple University - Department of Accounting
Date Posted: March 22, 2002
Working Paper Series
518 downloads

Incl. Electronic Paper Cost of Equity and Risk in Cash Flow and Accrual Components of Earnings
Alexander Nekrasov
University of California, Irvine - Paul Merage School of Business
Date Posted: July 29, 2010
Last Revised: July 11, 2012
Working Paper Series
518 downloads

Incl. Electronic Paper How Well Can Publication of an Article in a Top Accounting Journal Be Used as a Proxy for its Contribution?
Chee W. Chow , Kamal Haddad , Gangaram Singh and Anne Wu
San Diego State University , San Diego State University - Finance Department , San Diego State University - Department of Management and National Chengchi University (Taipei)
Date Posted: July 31, 2006
Working Paper Series
518 downloads

Incl. Electronic Paper Internal Corporate Governance, CEO Turnover, and Earnings Management
Journal of Financial Economics (JFE), 2012 (104), 44-69.
Sonali Hazarika , Jonathan M. Karpoff and Rajarishi Nahata
Baruch College, CUNY , University of Washington - Michael G. Foster School of Business and City University of New York, CUNY Baruch College - Zicklin School of Business - Department of Economics and Finance
Date Posted: March 22, 2010
Last Revised: January 15, 2013
Accepted Paper Series
518 downloads

Incl. Electronic Paper Retail Investors and the Adjustment of Stock Prices to Earnings Information
AFA 2010 Atlanta Meetings Paper, AAA 2010 Financial Accounting & Reporting Section (FARS) Paper
Daniel J. Taylor
University of Pennsylvania - The Wharton School
Date Posted: March 23, 2009
Last Revised: June 18, 2011
Working Paper Series
518 downloads

Incl. Electronic Paper The Economics of Full Cost Transfer Pricing
Jan Bouwens and Bert Steens
Tilburg University - Center and Faculty of Economics and Business Administration and VU University
Date Posted: January 18, 2009
Last Revised: April 20, 2009
Working Paper Series
518 downloads

Incl. Electronic Paper The Party's Over: The Role of Earnings Guidance in Resolving Sentiment-Driven Overvaluation
Nicholas Seybert and Holly Yang
University of Maryland - Department of Accounting & Information Assurance and University of Pennsylvania - The Wharton School
Date Posted: October 04, 2009
Last Revised: November 26, 2011
Working Paper Series
518 downloads

Incl. Electronic Paper The Relation between Equity Incentives and Misreporting: The Role of Risk-Taking Incentives
Journal of Financial Economics (JFE), Available online 1 March 2013, Forthcoming, Rock Center for Corporate Governance at Stanford University Working Paper No. 126, Stanford Graduate School of Business Research Paper No. 2120
Chris Armstrong , David F. Larcker , Gaizka Ormazabal and Daniel J. Taylor
University of Pennsylvania - Accounting Department , Stanford University - Graduate School of Business , University of Navarra, IESE Business School and University of Pennsylvania - The Wharton School
Date Posted: October 21, 2012
Last Revised: March 20, 2013
Accepted Paper Series
518 downloads

Incl. Electronic Paper Agency Problems and Audit Fees: Further Tests of the Free Cash Flow Hypothesis
UC Davis Graduate School of Management Research Paper No. 07-09
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: February 08, 2009
Last Revised: July 21, 2009
Working Paper Series
517 downloads

Incl. Electronic Paper Earnings Management and Future Corporate Investment
Vicki Wei Tang
Georgetown University - Robert Emmett McDonough School of Business
Date Posted: May 09, 2007
Working Paper Series
517 downloads

Incl. Electronic Paper Has the Importance of Intangibles Really Grown? And if so, Why?
International Accounting Policy Forum, Special Issue, 2008, Accounting and Business Research, Forthcoming
Sudipta Basu and Gregory B. Waymire
Temple University - Fox School of Business and Management and Emory University - Department of Accounting
Date Posted: April 23, 2008
Accepted Paper Series
517 downloads

Incl. Electronic Paper Have Changes in Pension Accounting Changed Pension Provision? A Review of the Evidence
Accounting and Business Research, Vol. 39, No. 3, 2009
Paraskevi Vicky Kiosse and Ken V. Peasnell
Lancaster University - Department of Accounting and Finance and Lancaster University - Department of Accounting and Finance
Date Posted: March 28, 2009
Accepted Paper Series
517 downloads

Incl. Electronic Paper Internal Control Quality and Analyst Forecast Behavior: Evidence from SOX Section 404 Disclosures
Jeong-Bon Kim V , Byron Y. Song and Liandong Zhang
City University of Hong Kong , Concordia University - Department of Accountancy and City University of Hong Kong
Date Posted: March 24, 2009
Last Revised: June 10, 2011
Working Paper Series
517 downloads

Incl. Electronic Paper Analyst Conflicts and Research Quality
Anup Agrawal and Mark A. Chen
University of Alabama - Culverhouse College of Commerce & Business Administration and Georgia State University - Department of Finance
Date Posted: December 27, 2003
Working Paper Series
516 downloads

Incl. Electronic Paper Coal Mine Safety: Do Unions Make a Difference?
Industrial and Labor Relations Review, Forthcoming
Alison D. Morantz
Stanford Law School
Date Posted: May 20, 2011
Last Revised: April 30, 2012
Accepted Paper Series
516 downloads

Incl. Electronic Paper Income Smoothing and the Cost of Debt
Si Li and Nivine Richie
Wilfrid Laurier University - School of Business & Economics and University of North Carolina Wilmington
Date Posted: June 07, 2010
Working Paper Series
516 downloads

Incl. Electronic Paper Why Do Managers Avoid EPS Dilution? Evidence from Debt-Equity Choice
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Rong Huang , Carol A. Marquardt and Bo Zhang
City University of New York - Baruch College - Stan Ross Department of Accountancy , CUNY – Baruch College and School of Business, Renmin University of China
Date Posted: September 01, 2009
Last Revised: April 29, 2013
Working Paper Series
516 downloads

Incl. Electronic Paper Horsing Around with Clean Surplus Relations
Joseph Tham
Duke University - Duke Center for International Development in the Sanford School of Public Policy
Date Posted: February 06, 2001
Working Paper Series
515 downloads

Incl. Electronic Paper Mandating Corporate Behavior: Can One Set of Rules Fit All?
Standard & Poor's, Spring 2006
Hal S. Scott and George S. Dallas
Harvard Law School and F&C Investments
Date Posted: June 11, 2006
Accepted Paper Series
515 downloads

Incl. Electronic Paper Monopoly or Competition: Standard Setting in the Private and Public Sector
Shyam Sunder and Karim Jamal
Yale University - School of Management and University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: December 20, 2007
Last Revised: January 27, 2013
Working Paper Series
515 downloads

Incl. Electronic Paper Suspicion Where Suspicion is Due: Myths and Rhetoric in the Accrual Budgeting Tale
MGSM Working Paper No. 25-2003
Tyrone M. Carlin
The University of Sydney Business School
Date Posted: December 06, 2003
Working Paper Series
515 downloads

Incl. Electronic Paper Temporal Price Relation Between Stock and Option Markets and a Bias of Implied Volatility in Option Prices
OFOP Paper No. 99-07
Phelim P. Boyle , Seokgu Byoun and Hun Y. Park
Wilfrid Laurier University - School of Business & Economics , University of South Carolina - Moore School of Business and University of Illinois at Urbana-Champaign - Department of Finance
Date Posted: August 28, 2000
Working Paper Series
515 downloads

Incl. Electronic Paper The Effects of Audit Partner Pre-Client and Client-Specific Experience on Audit Quality and on Perceptions of Audit Quality
Wuchun Chi , Linda A. Myers , Thomas C. Omer and Hong Xie
National Chengchi University (NCCU) - Department of Accounting , University of Arkansas , Texas A&M University (TAMU) - Department of Accounting and University of Kentucky - Von Allmen School of Accountancy
Date Posted: November 21, 2008
Last Revised: March 28, 2013
Working Paper Series
515 downloads

Incl. Electronic Paper The Value of Risk Reporting: A Critical Analysis of Value at Risk Disclosures in the Banking Sector
International Journal of Financial Services Management, Vol. 8, No. 1, pp. 45-64, 2008
Margaret Woods , Kevin Dowd and Christopher Humphrey
Aston Business School , Nottingham University Business School (NUBS) and University of Manchester - Division of Accounting and Finance
Date Posted: October 24, 2008
Last Revised: March 09, 2009
Accepted Paper Series
515 downloads

Incl. Electronic Paper Uncertainty, Real Options, and Cost Behavior: Evidence from Washington State Hospitals
Sanjay Kallapur and Leslie Eldenburg
Indian School of Business and University of Arizona
Date Posted: June 24, 2003
Working Paper Series
515 downloads

Incl. Electronic Paper The Political Economy of Transparency: What Makes Disclosure Policies Effective?
Archon Fung , Mary Graham , David Weil and Elena Fagotto
Harvard University - Harvard Kennedy School (HKS) , Harvard University - Harvard Kennedy School (HKS) , Boston University School of Management and Transparency Policy Project
Date Posted: August 17, 2005
Working Paper Series
514 downloads

Incl. Electronic Paper Why Do Some Firms Recognize Whereas Others Only Disclose Asset Revaluations?
Julie Cotter and Ian Zimmer
University of Southern Queensland and University of Queensland - Business School
Date Posted: November 26, 1999
Working Paper Series
514 downloads

Incl. Electronic Paper An Investigation of the Relationship between Use of International Accounting Standards and Source of Company Finance in Germany
Ann Tarca , Melissa Moy and Richard Donald Morris
University of Western Australia , University of Western Australia and University of New South Wales (UNSW) - School of Accounting
Date Posted: August 09, 2005
Last Revised: March 15, 2012
Working Paper Series
513 downloads

Incl. Electronic Paper Corporate Governance and the Information Environment: Evidence from State Antitakeover Laws
Journal of Accounting & Economics (JAE), Forthcoming.
Chris Armstrong , Karthik Balakrishnan and Daniel A. Cohen
University of Pennsylvania - Accounting Department , University of Pennsylvania - Accounting DepartmentUniversity of Pennsylvania - The Wharton School and University of Texas at Dallas - Naveen Jindal School of Management
Date Posted: March 10, 2010
Last Revised: November 15, 2011
Accepted Paper Series
513 downloads

Incl. Electronic Paper Did Regulation Fair Disclosure Level the Playing Field? Evidence from an Analysis of Changes in Trading Volume and Stock Price Reactions to Earnings Announcements
Anwer S. Ahmed and Richard A. Schneible Jr.
Texas A&M University - Mays Business School and University at Albany
Date Posted: February 10, 2004
Working Paper Series
513 downloads

Incl. Electronic Paper Earnings Quality and Information Asymmetry: Evidence from Trading Costs
Neil Bhattacharya , Hemang Desai and Kumar Venkataraman
Singapore Management University - School of Accountancy , Southern Methodist University and Southern Methodist University (SMU) - Edwin L. Cox School of Business
Date Posted: September 11, 2008
Working Paper Series
513 downloads

Incl. Electronic Paper The Effect of Missing a Quarterly Earnings Benchmark on the CEO's Annual Bonus
Chul W. Park and Steven R. Matsunaga
University of Hong Kong - School of Business and University of Oregon
Date Posted: April 12, 2001
Working Paper Series
513 downloads

Incl. Electronic Paper The Fair Value of Guaranteed Annuity Options
Cass Business School Research Paper
Enrico Biffis and Pietro Millossovich
Imperial College Business School and City University London - Sir John Cass Business School
Date Posted: January 12, 2005
Working Paper Series
513 downloads

Incl. Electronic Paper Growth and Accounting Choice
Ilia D. Dichev and Feng Li
Emory University - Goizueta Business School and University of Michigan at Ann Arbor - Stephen M. Ross School of Business
Date Posted: August 31, 2006
Working Paper Series
512 downloads

Incl. Electronic Paper Regulatory Oversight of Financial Reporting: Securities and Exchange Commission Comment Letters
Rick Johnston and Reining Petacchi
Purdue University - Department of Accounting and Massachusetts Institute of Technology (MIT)
Date Posted: October 29, 2008
Last Revised: May 09, 2012
Working Paper Series
512 downloads

Incl. Electronic Paper The Interaction of Solvency with Liquidity and its Association with Bankruptcy Emergence
Samuel L. Tiras , Daniel M. Bryan and Clark M. Wheatley
Louisiana State University , State University of New York (SUNY) - Accounting & Law and Florida International University (FIU) - School of Accounting
Date Posted: November 20, 1999
Working Paper Series
512 downloads

Incl. Electronic Paper The Timing of Earnings Announcements: An Examination of the Strategic Disclosure Hypothesis
The Accounting Review, Vol. 84, No. 1, 2009
Jeffrey T. Doyle and Matthew J. Magilke
Utah State University and Claremont McKenna College
Date Posted: June 22, 2007
Last Revised: July 09, 2009
Accepted Paper Series
512 downloads

Incl. Electronic Paper Compliance with the Requirements of Accounting Standard by Quoted Companies in Nigeria
Aliyu Sulaiman Kantudu and Dr. Muhammad Tanko II
Bayero University Kano - Department of Accounting and Ahmadu Bello University (ABU) - Department Of Accounting
Date Posted: June 24, 2008
Working Paper Series
511 downloads

Incl. Electronic Paper Discussion of 'Mandatory Audit-Partner Rotation, Audit Quality and Market Perception: Evidence from Taiwan'
Linda Smith Bamber and E. Michael Bamber
University of Georgia - J.M. Tull School of Accounting and University of Georgia
Date Posted: January 29, 2009
Last Revised: January 30, 2009
Working Paper Series
511 downloads


 

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