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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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  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
4,277,437 Total downloads
Showing Papers 2,821 - 2,870 of 9,387
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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
1209 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
821 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
840 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
720 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
351 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
387 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

Incl. Electronic Paper Earnings Overstatements: An Intended or Unintended Consequence of Pay-for-Performance?
 Katherine Guthrie , Illoong Kwon and Jan Sokolowsky
College of William and Mary - Mason School of Business , Seoul National University and Unaffiliated
Date Posted: September 10, 2009
Last Revised: June 14, 2011
Working Paper Series
190 downloads

Incl. Electronic Paper Government Ownership and Earnings Informativeness
 Li Liu
Deakin University
Date Posted: September 10, 2009
Working Paper Series
66 downloads

Incl. Electronic Paper The Use of Earnings and Cash Flows in Investment Decisions in the U.S. and in Mexico: Experimental Evidence
 Jose Eduardo Miranda-Lopez and Linda M Nichols
California State University, Fullerton - Department of Accounting and Texas Tech University - Area of Accounting
Date Posted: September 10, 2009
Working Paper Series
59 downloads

Incl. Electronic Paper Ex Ante Severance Agreements and Timely Disclosure of Bad News*
 Qianhua Ling
Marquette University
Date Posted: September 09, 2009
Working Paper Series
42 downloads

Determinants for Using Visible Reserves in German Banks - An Empirical Study
 Sven Bornemann , Susanne Homölle , Carsten Hubensack , Thomas K. Kick and Andreas Pfingsten
University of Muenster - Finance Center Muenster , University of Rostock - Faculty of Business Administration, Economics and Social Sciences , University of Muenster - Finance Center Muenster , Deutsche Bundesbank and University of Münster - Finance Center Münster
Date Posted: September 08, 2009
Working Paper Series

Incl. Electronic Paper Income Statement and Balance Sheet Effects of Variation in Misstatement Quantification
 Thomas C. Omer , Marjorie K. Shelley and Anne Thompson
Texas A&M University (TAMU) - Department of Accounting , Texas A&M University - Department of Accounting and University of Illinois at Urbana-Champaign
Date Posted: September 08, 2009
Last Revised: May 21, 2011
Working Paper Series
157 downloads

Incl. Electronic Paper Do Analysts Follow Managers that Switch Companies? An Analysis of Relations in the Capital Markets
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
 Francois Brochet , Gregory S. Miller and Suraj Srinivasan
Harvard Business School , University of Michigan - Ross School of Business and Harvard Business School
Date Posted: September 06, 2009
Last Revised: April 28, 2013
Working Paper Series
263 downloads

Incl. Electronic Paper Anticipation of Management Forecasts and Analysts’ Private Information
 Dora Altschuler
Loyola University Chicago
Date Posted: September 06, 2009
Last Revised: July 25, 2012
Working Paper Series
70 downloads

Incl. Electronic Paper Do Voluntary Disclosures that Disavow the Reliability of Mandated Fair Value Information Reflect Legitimate Concerns About Reliability?
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
 Walter G. Blacconiere , James R. Frederickson , Marilyn F. Johnson and Melissa Fay Lewis
Indiana University Bloomington - Department of Accounting , Melbourne Business School , Michigan State University - Department of Accounting & Information Systems and University of Utah
Date Posted: September 06, 2009
Last Revised: October 06, 2010
Working Paper Series
261 downloads

Incl. Electronic Paper Internal Corporate Governance, CEO Turnover, and Earnings Management
 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: September 06, 2009
Last Revised: March 15, 2011
Working Paper Series
932 downloads

Incl. Electronic Paper The Relation Between Corporate Governance and CEOs’ Equity Grants
Journal of Accounting and Public Policy, Forthcoming
 Lawrence D. Brown and Yen-Jung Lee
Temple University and National Taiwan University
Date Posted: September 06, 2009
Last Revised: March 30, 2010
Accepted Paper Series
161 downloads

Incl. Electronic Paper Did Fair Valuation Depress Equity Values During the 2008 Financial Crisis?
 Claudine Madras Gartenberg and George Serafeim
New York University (NYU) - Leonard N. Stern School of Business and Harvard University - Harvard Business School
Date Posted: September 05, 2009
Last Revised: November 03, 2009
Working Paper Series
677 downloads

Incl. Electronic Paper Using Online Video to Announce a Restatement: Influences on Investment Decisions and the Mediating Role of Trust
The Accounting Review, March 2012
 W. Brooke Elliott , Frank D. Hodge and Lisa M. Sedor
University of Illinois at Urbana-Champaign , University of Washington - Michael G. Foster School of Business and DePaul University
Date Posted: September 05, 2009
Last Revised: August 01, 2011
Accepted Paper Series
344 downloads

Incl. Electronic Paper Assessing the Financial Reporting Consequences of Conversion to IFRS: The Case of Equity-Based Compensation
 Mary Lea McAnally , Sean T. McGuire and Connie D. Weaver
Texas A&M University (TAMU) - Department of Accounting , Texas A&M University - Department of Accounting and Texas A&M University
Date Posted: September 04, 2009
Working Paper Series
230 downloads

Incl. Electronic Paper Has Goodwill Accounting Gone Bad?
CAAA Annual Conference 2011
 Kevin K. Li and Richard G. Sloan
University of Toronto - Rotman School of Management and University of California at Berkeley - Haas School of Business
Date Posted: September 03, 2009
Last Revised: February 20, 2013
Working Paper Series
1125 downloads

Incl. Electronic Paper An Economic Analysis of Auditor Independence for a Multi-Client, Multi-Service Public Accounting Firm
 Rick Antle , Paul A. Griffin , David Teece and Oliver E. Williamson
Yale School of Management , University of California, Davis - Graduate School of Management , University of California, Berkeley - Business & Public Policy Group and University of California, Berkeley - Business & Public Policy Group
Date Posted: September 03, 2009
Working Paper Series
472 downloads

Incl. Electronic Paper Are CEOs Compensated for Value Destroying Growth in Earnings?
 Sudhakar V. Balachandran and Partha Mohanram
Columbia Business School - Accounting, Business Law & Taxation and University of Toronto - Accounting
Date Posted: September 03, 2009
Working Paper Series
48 downloads

Incl. Electronic Paper Determinants of Moral Judgments Regarding Budgetary Slack: An Experimental Examination of Pay Scheme and Personal Values
 Jessen L. Hobson , Mark J. Mellon and Douglas E. Stevens
University of Illinois at Urbana-Champaign , University of South Florida and Florida State University
Date Posted: September 03, 2009
Working Paper Series
351 downloads

Incl. Electronic Paper Does the Accrual Anomaly End When Accruals Reverse?
 Tatiana Fedyk , Zvi Singer and Theodore Sougiannis
Arizona State University (ASU) - School of Accountancy , McGill University - Desautels Faculty of Management and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: September 03, 2009
Last Revised: May 01, 2013
Working Paper Series
412 downloads

Incl. Electronic Paper Isolating the Effect of Disclosure on Information Risk
Journal of Accounting and Economics, Forthcoming
 Vicki Wei Tang
Georgetown University - Robert Emmett McDonough School of Business
Date Posted: September 03, 2009
Last Revised: February 22, 2012
Accepted Paper Series
127 downloads

Incl. Electronic Paper Product Market Competition and Earnings Management: Some International Evidence
 Song Xue and Surjit Tinaikar
University of Florida and University of Florida
Date Posted: September 03, 2009
Working Paper Series
150 downloads

Incl. Electronic Paper Prudence Demands Conservatism
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
 Michael Kirschenheiter and Ram T.S. Ramakrishnan
University of Illinois at Chicago - College of Business Administration and University of Illinois at Chicago
Date Posted: September 03, 2009
Working Paper Series
223 downloads

Incl. Electronic Paper The Early Exercise of Executive Stock Options and Firms’ Future Systematic and Idiosyncratic Risks
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper, AAA 2011 Management Accounting Section (MAS) Meeting Paper
 Anup Srivastava
Northwestern University - Kellogg School of Management
Date Posted: September 03, 2009
Last Revised: April 23, 2011
Working Paper Series
133 downloads

The Influence of Documentation Specificity and Priming on Auditors’ Fraud Risk Assessments and Evidence Evaluation Decisions
Accounting Review, Forthcoming
 Jacqueline S. Hammersley , E. Michael Bamber and Tina Carpenter
University of Georgia - J.M. Tull School of Accounting , University of Georgia and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: September 03, 2009
Accepted Paper Series

Incl. Electronic Paper Using Online Video to Announce a Restatement: Influences on Investor Trust and Investment Decisions*
 W. Brooke Elliott , Frank D. Hodge and Lisa M. Sedor
University of Illinois at Urbana-Champaign , University of Washington - Michael G. Foster School of Business and DePaul University
Date Posted: September 03, 2009
Working Paper Series
87 downloads

Incl. Electronic Paper Voluntary Disclosure, Operational Efficiency, and Forecast Precision
 Zhaolin Li
The University of Sydney Business School
Date Posted: September 03, 2009
Last Revised: October 23, 2009
Working Paper Series
264 downloads

Incl. Electronic Paper Disclosures with Information Externalities: The Role of Information Transfers Across Markets
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
 Ram Ramanan
University of California, Davis
Date Posted: September 02, 2009
Working Paper Series
96 downloads


 

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