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5,287,478 Total downloads
Showing Papers 2,901 - 2,950 of 13,018
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Analysts' Response to Earnings Management
Xiaohui Liu
University of Texas at Dallas - Department of Accounting & Information Management
Date Posted: November 22, 2004
Working Paper Series
505 downloads
Bankruptcy Prediction During the IMF Crisis: Evidence from Malaysian Listed Industrial Companies
Zulkarnain Muhamad Sori
and
Yusuf Karbhari
University Putra Malaysia - Department of Accounting and Finance
and
Cardiff Business School
Date Posted: September 28, 2004
Working Paper Series
505 downloads
Expectations Management and Beatable Targets: How do Analysts React to Explicit Earnings Guidance?
Contemporary Accounting Research, Vol. 23, No. 3, Autumn 2006
Julie Cotter ,
A. Irem Tuna and
Peter D. Wysocki
University of Southern Queensland
,
London Business School
and
University of Miami - School of Business Administration
Date Posted: May 17, 2006
Accepted Paper Series
505 downloads
Fair Value and Audit Fees
Igor Goncharov
,
Edward J. Riedl and
Thorsten Sellhorn
WHU - Otto Beisheim School of Management
,
Boston University - School of Management
and
WHU - Otto Beisheim School of Management
Date Posted: June 03, 2011
Last Revised: July 02, 2012
Working Paper Series
505 downloads
When the PCAOB talks, Who Listens? Evidence from Stakeholder Reaction to GAAP- Deficient PCAOB Inspection Reports of Small Auditors
Auditing: A Journal of Practice & Theory, Forthcoming
Lawrence J. Abbott ,
Katherine Gunny
and
Tracey Chunqi Zhang
University of Memphis
,
University of Colorado at Boulder - Department of Accounting
and
Singapore Management University - School of Accountancy
Date Posted: September 15, 2008
Last Revised: April 17, 2013
Accepted Paper Series
505 downloads
Financial Management's Success as an Academic Journal
Kenneth A. Borokhovich ,
Robert J. Bricker and
Betty J. Simkins
Cleveland State University
,
Case Western Reserve University - Department of Accountancy
and
Oklahoma State University - Stillwater - Department of Finance
Date Posted: August 23, 1999
Working Paper Series
504 downloads
IFRS Monopoly: The Pied Piper of Financial Reporting
Yale SOM Working Paper
Shyam Sunder
Yale University - School of Management
Date Posted: February 19, 2011
Working Paper Series
504 downloads
Standard for Asset Impairment Change, Independent Audit Supervision and Strategy Choice of Earnings Manipulation
Xiang LI
Nanjing University
Date Posted: June 05, 2007
Working Paper Series
504 downloads
Accounting Conservatism in Europe and the Impact of Mandatory IFRS Adoption: Do Country, Institutional and Legal Differences Survive?
Paul André and
Andrei Filip
ESSEC Business School and ESSEC-KPMG Financial Reporting Center
and
ESSEC Business School
Date Posted: January 05, 2012
Working Paper Series
503 downloads
Cross Listing, Bonding and Firms' Reporting Incentives: A Discussion of Lang, Raedy and Wilson (JAE 2006)
Christian Leuz
University of Chicago - Booth School of Business
Date Posted: September 15, 2005
Working Paper Series
503 downloads
Earnings Precision and the Relations between Earnings and Returns
David Burgstahler and
Elizabeth Chuk
University of Washington - Department of Accounting
and
University of Southern California
Date Posted: April 30, 2008
Last Revised: October 11, 2010
Working Paper Series
503 downloads
Financial Statement Analysis and Valuation Spreadsheets
Dhananjay (Dan) K. Gode and
James A. Ohlson
New York University (NYU) - Department of Accounting, Taxation & Business Law
and
New York University (NYU) - Leonard N. Stern School of Business
Date Posted: October 04, 2011
Working Paper Series
503 downloads
Taxpayers' Tax and Financial Reporting and Auditing in a Game Theoretical Model
Wilfrid Laurier University 2000
Tao Zeng
Wilfrid Laurier University - School of Business and Economics
Date Posted: August 27, 2001
Working Paper Series
503 downloads
The Effect of Issuing Biased Earnings Forecasts on Analysts' Access to Management and Survival
Bin Ke and
Yong Yu
Nanyang Technological University
and
University of Texas at Austin
Date Posted: March 29, 2004
Working Paper Series
503 downloads
Accelerated Vesting of Employee Stock Options in Anticipation of FAS 123-R*
, Forthcoming in Journal of Accounting Research
Mohan Venkatachalam ,
Shivaram Rajgopal and
Preeti Choudhary
Duke University - Fuqua School of Business
,
Emory University - Goizueta Business School
and
Georgetown University
Date Posted: September 30, 2005
Last Revised: February 22, 2012
Working Paper Series
502 downloads
Can Analysts Assess Fundamental Risk and Valuation Uncertainty? An Empirical Analysis of Scenario-Based Value Estimates
Peter R. Joos
,
Joseph D. Piotroski and
Suraj Srinivasan
Morgan Stanley
,
Stanford University - Graduate School of Business
and
Harvard Business School
Date Posted: October 20, 2012
Last Revised: November 29, 2012
Working Paper Series
502 downloads
Financial Reporting Problems: The Analysis of Quality of Disclosure and the Measurement System of the Traditional Accounting
International Symposium on Finance and Accounting, July 6-8, 2009, Kualalumpur, Malaysia
Abdul Ghofar
and
Erwin Saraswati
Brawijaya University
and
affiliation not provided to SSRN
Date Posted: April 06, 2011
Working Paper Series
502 downloads
How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China
Michael Firth and
Xi Wu
Lingnan University - Department of Accounting and Finance
and
Central University of Finance and Economics (CUFE)
Date Posted: May 06, 2011
Working Paper Series
502 downloads
A Tale of Two Strategies: Cash Flow, Accruals and the Role of Investor Sentiment
Xavier Gerard
,
Ron Guido and
Christos Koutsoyannis
Achmea
,
Solo Capital
and
State Street Corporate - State Street Global Advisors
Date Posted: January 14, 2009
Last Revised: June 24, 2009
Working Paper Series
501 downloads
Assessing Earnings Quality: Nuware, Inc.
Darden Case No. UVA-C-2221
Paul J. Simko
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
501 downloads
Contrarian Share Price Reactions to Earnings Surprises
Journal of Accounting Auditing and Finance, Forthcoming
W. Bruce Johnson and
Rong Zhao
University of Iowa - Department of Accounting
and
University of Calgary
Date Posted: June 03, 2007
Last Revised: March 02, 2011
Accepted Paper Series
501 downloads
Corporate Philanthrophic Practices
Journal of Corporate Finance, Forthcoming
William O. Brown Jr. ,
Eric Helland and
Janet Kiholm Smith
University of North Carolina (UNC) at Greensboro
,
Claremont McKenna College - Robert Day School of Economics and Finance
and
Claremont McKenna College - Robert Day School of Economics and Finance
Date Posted: November 25, 2003
Accepted Paper Series
501 downloads
Earnings Management when Incentives Compete: The Role of Tax Accounting in Russia
Igor Goncharov
and
Jochen Zimmermann
WHU - Otto Beisheim School of Management
and
University of Bremen - Faculty of Business Studies and Economics
Date Posted: November 26, 2004
Working Paper Series
501 downloads
Pay for Environmental Performance: The Effect of Incentive Provision on Carbon Emissions
AAA 2013 Management Accounting Section (MAS) Meeting Paper
Robert G. Eccles
,
Ioannis Ioannou ,
Shelley Xin Li and
George Serafeim
Harvard Business School
,
London Business School
,
Harvard Business School
and
Harvard University - Harvard Business School
Date Posted: August 21, 2012
Working Paper Series
501 downloads
Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Financial Statement Presentation'
Johnson School Research Paper Series No. #32-09
Stephen R. Moehrle ,
Thomas L. Stober ,
Robert J. Bloomfield ,
Theodore E. Christensen ,
Robert H. Colson
,
Karim Jamal ,
James A. Ohlson ,
Stephen H. Penman and
Ross L. Watts
University of Missouri at Saint Louis - Accounting Area
,
University of Notre Dame - Department of Accountancy
,
Cornell University - Samuel Curtis Johnson Graduate School of Management
,
Brigham Young University - Marriott School of Management
,
Grant Thornton LLP
,
University of Alberta - Department of Accounting, Operations & Information Systems
,
New York University (NYU) - Leonard N. Stern School of Business
,
Columbia University - Department of Accounting
and
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: June 24, 2009
Last Revised: January 27, 2013
Working Paper Series
501 downloads
Supreme Audit Institutions: Supremely Superfluous? A Cross Country Assessment
ICER Working Paper No. 3/2007
Lorenz Blume
and
Stefan Voigt
Phillips University Marburg
and
University of Hamburg - Institute of Law & Economics
Date Posted: February 28, 2007
Working Paper Series
501 downloads
The Impact of Securities Litigation Reform on the Disclosure of Forward-Looking Information by High Technology Firms
Marilyn F. Johnson ,
Ron Kasznik and
Karen K. Nelson
Michigan State University - Department of Accounting & Information Systems
,
Stanford Graduate School of Business
and
Rice University - Jones Graduate School of Business
Date Posted: February 16, 1998
Working Paper Series
501 downloads
Usefulness of Comprehensive Income Reporting in Canada
Journal of Accounting and Public Policy, Forthcoming
Kiridaran (Giri) Kanagaretnam ,
Robert Mathieu and
Mohamed Shehata
McMaster University - Michael G. DeGroote School of Business
,
Wilfrid Laurier University
and
McMaster University - Michael G. DeGroote School of Business
Date Posted: June 06, 2008
Accepted Paper Series
501 downloads
Activity-Based Management in France: A Focus on the Information Systems Department of a Bank
Proceedings of the EBMM 2011 International Conference, 2011
Grégory Wegmann
University of Burgundy - Faculty of Economics Business Administration
Date Posted: June 06, 2011
Accepted Paper Series
500 downloads
Auditor Specialization: The Influence of Investment Opportunities
Steven F. Cahan ,
Jayne M. Godfrey ,
Jane Hamilton and
Debra C. Jeter
University of Auckland Business School
,
Monash University - Department of Accounting and Finance
,
La Trobe University
and
Vanderbilt University - Accounting
Date Posted: July 27, 2006
Working Paper Series
500 downloads
Auditor Tenure and Audit Quality: The Role of the Demand for Unique Client Specific Knowledge
Bin Srinidhi ,
Sidney Leung and
Ferdinand A. Gul
University of Texas at Arlington - Department of Accounting
,
City University of Hong Kong (CityUHK) - Department of Accountancy
and
Monash University Sunway Campus
Date Posted: April 16, 2010
Working Paper Series
500 downloads
Choice Avoidance in Managerial Accounting Decisions
Kimberly M. Sawers
Seattle Pacific University
Date Posted: September 02, 2003
Working Paper Series
500 downloads
Information Lost: A Descriptive Analysis of IFRS Firms' 20-F Reconciliations
Marlene Plumlee and
David Plumlee
University of Utah - School of Accounting
and
University of Utah - David Eccles School of Business
Date Posted: March 09, 2008
Working Paper Series
500 downloads
Matching and the Properties of Accounting Earnings over the Last 40 Years
AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Ilia D. Dichev and
Vicki Wei Tang
Emory University - Goizueta Business School
and
Georgetown University - Robert Emmett McDonough School of Business
Date Posted: August 30, 2006
Working Paper Series
500 downloads
Minding Our Manners: Accounting as Social Norms
Yale ICF Working Paper No. 05-18
Shyam Sunder
Yale University - School of Management
Date Posted: June 02, 2005
Working Paper Series
500 downloads
Neuroaccounting, Part I: The Primate Brain and Reciprocal Exchange
John W. Dickhaut ,
Sudipta Basu ,
Kevin A. McCabe and
Gregory B. Waymire
Chapman University (Deceased)
,
Temple University - Fox School of Business and Management
,
George Mason University - Department of Economics
and
Emory University - Department of Accounting
Date Posted: February 02, 2009
Working Paper Series
500 downloads
Performance-Based Incentives for Internal Monitors
Rock Center for Corporate Governance at Stanford University Working Paper Series No. 76 , Stanford University Graduate School of Business Research Paper No. 2052
Chris Armstrong ,
Alan D. Jagolinzer
and
David F. Larcker
University of Pennsylvania - Accounting Department
,
University of Colorado - Leeds School of Business
and
Stanford University - Graduate School of Business
Date Posted: February 16, 2010
Last Revised: April 04, 2012
Working Paper Series
500 downloads
Quality and Pricing of Earnings Under Sustained Growth
EFMA 2001 Lugano Meetings
Aloke (Al) Ghosh
City University of New York (CUNY) - Baruch College
Date Posted: May 21, 2001
Working Paper Series
500 downloads
Effects of Subordinate Likeability and Balanced Scorecard Format on Permformance-Related Judgments
AAA 2007 Management Accounting Section (MAS) Meeting
Steven E. Kaplan ,
Michael J. Petersen
and
Janet Samuels
Arizona State University
,
Arizona State University (ASU) - School of Accountancy
and
Thunderbird School of Global Management
Date Posted: July 31, 2006
Working Paper Series
499 downloads
Financial Distress and Ratios Informative Capability: Empirical Evidence from the Italian Food & Beverage Industry
Emiliano Cantoni
and
Riccardo Silvi
University of Bologna - Department of Management
and
University of Bologna - Department of Management
Date Posted: September 18, 2007
Last Revised: October 10, 2010
Working Paper Series
499 downloads
Impact of Lease Capitalization on Financial Ratios of Listed German Companies
Schmalenbach Business Review, Vol. 60, April 2008
Rolf Uwe Fuelbier ,
Jorge Lirio Silva
and
Marc Henrik Pferdehirt
University of Bayreuth
,
University of Southampton - School of Social Sciences
and
affiliation not provided to SSRN
Date Posted: October 07, 2008
Last Revised: November 01, 2008
Accepted Paper Series
499 downloads
Do Management Forecasts Dampen Analysts' Expectations?
Bok Baik
and
Guohua Jiang
Seoul National University
and
Peking University - Guanghua School of Management
Date Posted: March 30, 2004
Working Paper Series
498 downloads
Is Financial Reporting Shaped by Equity Markets or by Debt Markets? An International Study of Timeliness and Conservatism
Review of Accounting Studies, Forthcoming
Ray Ball ,
Gil Sadka
and
Ashok Robin
University of Chicago
,
Columbia Business School - Accounting, Business Law & Taxation
and
Rochester Institute of Technology (RIT)
Date Posted: December 10, 2007
Last Revised: August 24, 2011
Accepted Paper Series
498 downloads
Kauffman Firm Survey (KFS): Third Follow-Up Annotated Questionnaire
David DesRoches
and
Tom Barton
Mathematica Policy Research, Inc.
and
Mathematica Policy Research, Inc.
Date Posted: September 15, 2008
Last Revised: April 07, 2009
Working Paper Series
498 downloads
More Evidence of Bias in the Differential Timeliness Measure of Conditional Conservatism
Accounting Review, September 2011
Panos N. Patatoukas
and
Jacob K. Thomas
University of California, Berkeley - Haas School of Business
and
Yale School of Management
Date Posted: May 26, 2010
Last Revised: October 22, 2011
Accepted Paper Series
498 downloads
Neuroaccounting, Part II: Consilience Between Accounting Principles and the Primate Brain
John W. Dickhaut ,
Sudipta Basu ,
Kevin A. McCabe and
Gregory B. Waymire
Chapman University (Deceased)
,
Temple University - Fox School of Business and Management
,
George Mason University - Department of Economics
and
Emory University - Department of Accounting
Date Posted: February 02, 2009
Working Paper Series
498 downloads
Pro Forma Earnings Disclosures: Do Analysts and Nonprofessional Investors React Differently?
James R. Frederickson and
Jeffrey S. Miller
Melbourne Business School
and
University of Notre Dame - Department of Accountancy
Date Posted: December 19, 2002
Working Paper Series
498 downloads
The Impact of UK Pension Accounting Rule Change on Pension Curtailment Decisions
Paul J. M. Klumpes ,
Yong Li
and
Mark Whittington
EDHEC Business School
,
King's College London
and
Warwick Business School
Date Posted: September 30, 2003
Working Paper Series
498 downloads
The Japanese Issues and Perspective on the Convergence of International Accounting Standards
Northwestern Journal of International Law & Business, April 2005
Mitsuru Misawa
University of Hawaii at Manoa - Shidler College of Business
Date Posted: December 21, 2006
Accepted Paper Series
498 downloads
Accounting Discretion of Banks During a Financial Crisis
IMF Working Paper No. 09/207
Luc Laeven and
Harry Huizinga
International Monetary Fund (IMF)
and
Tilburg University - Center for Economic Research (CentER)
Date Posted: October 13, 2009
Working Paper Series
497 downloads
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