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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

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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
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  Footnotes:
77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M4
5,290,074 Total downloads
Showing Papers 2,981 - 3,030 of 13,018
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Incl. Electronic Paper Equity Incentives and Long-Term Value Created by SG&A Expenditure
Contemporary Accounting Research, Forthcoming
Rajiv D. Banker , Rong Huang and Ramachandra (Ram) Natarajan
Temple University - Fox School of Business and Management , City University of New York - Baruch College - Stan Ross Department of Accountancy and University of Texas at Dallas - Department of Accounting & Information Management
Date Posted: August 10, 2010
Accepted Paper Series
170 downloads

Incl. Electronic Paper Task Assignment and Variable Pay Ratio
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Christian Hofmann and Anna Rohlfing-Bastian
Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management) and WHU - Otto Beisheim School of Management
Date Posted: August 10, 2010
Last Revised: December 07, 2010
Working Paper Series
75 downloads

Incl. Electronic Paper The Effects of Reward Type on Employee Goal Setting, Goal Commitment and Performance
Accounting Review, Forthcoming
Adam Presslee , Thomas W. Vance and Alan Webb
University of Waterloo - School of Accounting and Finance , University of Illinois at Urbana-Champaign - Department of Accountancy and University of Waterloo - School of Accounting and Finance
Date Posted: August 10, 2010
Last Revised: March 08, 2013
Accepted Paper Series
348 downloads

Incl. Electronic Paper Calculation of Damages When Shareholders Sue Their Company
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 5, No. 1, pp. 21-25, 2010
Tom Valentine
University of Western Sydney
Date Posted: August 09, 2010
Accepted Paper Series
123 downloads

Incl. Electronic Paper Client Importance and Audit Partner Independence
Journal of Accounting and Public Policy, Vol. 31, Issue 3, pp. 320–336, 2012,
Wuchun Chi , Edward B. Douthett Jr. and Ling Lei Lisic
National Chengchi University (NCCU) - Department of Accounting , George Mason University - Accounting Program and George Mason University - Accounting Program
Date Posted: August 09, 2010
Last Revised: February 18, 2013
Accepted Paper Series
286 downloads

Incl. Electronic Paper Did FIN 48 Limit the Use of Tax Reserves as a Tool for Earnings Management?
Richard A. Cazier , Sonja O. Rego , Xiaoli (Shaolee) Tian and Ryan J. Wilson
Texas Christian University , Indiana University - Kelley School of Business , Ohio State University (OSU) - Fisher College of Business and University of Iowa - Henry B. Tippie College of Business
Date Posted: August 09, 2010
Last Revised: August 17, 2011
Working Paper Series
236 downloads

Incl. Electronic Paper Discussion of the Pre and Post-Tax Discount Rates and Cash Flows: A Technical Note
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 5, No. 1, pp. 16-20, 2010
Jan Jindra and Torben Voetmann
Ohio State University - Fisher College of Business and Finance Scholars Group
Date Posted: August 09, 2010
Accepted Paper Series
348 downloads

Incl. Electronic Paper How Do Auditors Weight Informal Contrary Advice? The Joint Influence of Advisor Social Bond and Advice Justifiability
Emory Public Law Research Paper No. 10-116, Emory Law and Economics Research Paper No. 10-75
Kathryn Kadous , Justin Leiby and Mark E. Peecher
Emory University - Goizueta Business School , University of Florida and University of Illinois College of Law
Date Posted: August 09, 2010
Last Revised: August 17, 2012
Working Paper Series
220 downloads

Incl. Electronic Paper On the Myth of Size Premiums in Corporate Valuation: Some Empirical Evidence from the German Stock Market
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 5, No. 1, pp. 2-15, 2010
Jorg Baetge , Hans-Jurgen Kirsch , Peter Koelen and Roland Schulz
affiliation not provided to SSRN , affiliation not provided to SSRN , affiliation not provided to SSRN and University of Muenster - Accounting Center
Date Posted: August 09, 2010
Accepted Paper Series
444 downloads

Incl. Electronic Paper Customer Value Propositions in the Context of Technology Commercialization
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Marc Wouters
University of Twente - School of Management and Governance
Date Posted: August 08, 2010
Working Paper Series
112 downloads

Incl. Electronic Paper Revenue Recognition, Accounting Enforcement and Error Correction: An Instructional Case Study
Dominic Detzen
Handelshochschule Leipzig (HHL)
Date Posted: August 08, 2010
Last Revised: February 13, 2011
Working Paper Series
295 downloads

Incl. Electronic Paper The Market’s Reaction to Unexpected Earnings Thresholds
Journal of Business Finance and Accounting, Forthcoming
Don Herrmann , Ole-Kristian Hope , Jeff L. Payne and Wayne B. Thomas
Oklahoma State University - Stillwater - School of Accounting , University of Toronto - Rotman School of Management , University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma, Michael F. Price College of Business
Date Posted: August 08, 2010
Accepted Paper Series
77 downloads

Incl. Electronic Paper Cash-Based Executive Compensation and Net Earnings – Ethical Analysis in Light of the Financial Crisis of 2008
Michael A. Santoro and Ronald J. Strauss
Rutgers Business School-Newark and New Brunswick and Rutgers Business School - Newark and New Brunswick
Date Posted: August 07, 2010
Last Revised: February 14, 2011
Working Paper Series
310 downloads

Incl. Electronic Paper Fifty Two Tools of Management Accounting
Asif Ahmed
KPMG Rahman Rahman Huq
Date Posted: August 07, 2010
Working Paper Series
939 downloads

Incl. Electronic Paper Credit Risk and IFRS: The Case of Credit Default Swaps
Gauri Bhat , Jeffrey L. Callen and Dan Segal
Washington University in Saint Louis - John M. Olin Business School , University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Date Posted: August 06, 2010
Last Revised: April 17, 2013
Working Paper Series
435 downloads

The Complementary Relationship Between Financial and Non-Financial Information in the Biotechnology Industry and the Degree of Investor Sophistication
Journal of Contemporary Accounting and Economics, Forthcoming
Jeffrey L. Callen , Ilanit Gavious and Dan Segal
University of Toronto - Rotman School of Management , Ben-Gurion University of the Negev and Interdisciplinary Center (IDC) Herzliyah
Date Posted: August 06, 2010
Accepted Paper Series

Incl. Electronic Paper Conflict-of-Interest Reforms and Investment Bank Analysts’ Research Biases
Journal of Accounting, Auditing and Finance, Forthcoming
Yuyan Guan , Hai Lu and M.H. Franco Wong
City University of Hong Kong - Department of Accountancy , University of Toronto - Rotman School of Management and INSEAD
Date Posted: August 06, 2010
Accepted Paper Series
198 downloads

Incl. Electronic Paper Does Consideration of the Ratio 'Efficiency of Adjusted Working Capital' Improve the Content of Financial Analyses with Regard to Forecasting Future Corporate Profitability?
Wolfgang Zettl and Herwig Ostermann
University for Health Sciences, Medical Informatics and Technology - Department for Human and Economic Sciences and affiliation not provided to SSRN
Date Posted: August 06, 2010
Working Paper Series
280 downloads

Incl. Electronic Paper Evaluating Implied Cost of Capital Estimates
Charles M.C. Lee , Eric C. So and Charles C. Y. Wang
Stanford University - Graduate School of Business , Massachusetts Institute of Technology (MIT) - Sloan School of Management and Harvard Business School
Date Posted: August 06, 2010
Last Revised: September 08, 2011
Working Paper Series
701 downloads

Incl. Electronic Paper Measuring and Envisioning Risks: Boundary-Work in Risk Management
Anette Mikes
Harvard Business School
Date Posted: August 06, 2010
Last Revised: December 22, 2010
Working Paper Series
160 downloads

Incl. Electronic Paper Quality of Financial Reporting in China
Xia Wang
East China Normal University
Date Posted: August 06, 2010
Working Paper Series
262 downloads

Incl. Electronic Paper Tax Planning and Stock Returns: Evidence from Indonesia
Oktavia Sutanto and Arief Jauhari
Krida Wacana Christian University and University of Indonesia
Date Posted: August 06, 2010
Working Paper Series
173 downloads

Capital Budgeting, Information Timing, and the Value of Abandonment Options
Management Accounting Research, Forthcoming
Thomas Pfeiffer and Georg Thomas Schneider
University of Vienna - Accounting and Control and University of Paderborn
Date Posted: August 05, 2010
Accepted Paper Series

Incl. Electronic Paper Financial Reporting Credibility after SOX: Evidence from Earnings Restatements
Mark Hirschey , Kevin R. Smith and Wendy M. Wilson
University of Kansas , Utah Valley University and Southern Methodist University (SMU) - Edwin L. Cox School of Business
Date Posted: August 05, 2010
Working Paper Series
284 downloads

Incl. Electronic Paper Do Stock Prices Influence Analysts’ Earnings Forecasts?
Jeffrey S. Miller and Lisa M. Sedor
University of Notre Dame - Department of Accountancy and DePaul University
Date Posted: August 04, 2010
Working Paper Series
68 downloads

Incl. Electronic Paper Earnings Management in Brazil: Motivation and Consequences
Antonio Lopo Martinez
FUCAPE Business School
Date Posted: August 04, 2010
Working Paper Series
137 downloads

Incl. Electronic Paper Inflation and the Constant Growth Model – Reconciling the Literature
Abacus, Forthcoming
Daniel Kiechle and Niklas Lampenius
University of Hohenheim and University of Hohenheim
Date Posted: August 04, 2010
Last Revised: January 12, 2012
Accepted Paper Series
167 downloads

Incl. Electronic Paper The Liability-Offset Theory of Peracchi
Tax Lawyer, Vol. 64, 2011, Brooklyn Law School, Legal Studies Paper No. 199
Bradley T. Borden and Douglas L. Longhofer
Brooklyn Law School and Martin, Pringle
Date Posted: August 04, 2010
Last Revised: September 22, 2010
Accepted Paper Series
127 downloads

Incl. Electronic Paper When Individuals Form Teams: Experimental Evidence Regarding Links Among Monetary Incentives, Stress, Effort, Attractiveness and Performance
Nick Fessler , Connie Esmond-Kiger , John G. Wermert and Charles D. Bailey
University of Central Missouri , Ohio University - College of Business , Middle Tennessee State University - Department of Accounting and University of Memphis
Date Posted: August 04, 2010
Working Paper Series
54 downloads

Incl. Electronic Paper Do Misdirected Corporate Stock Repurchase Motives Lead to Poor Stock Repurchase Plan Results? National Semiconductor Case Study
M. A. Gumport
MG Holdings/SIP
Date Posted: August 03, 2010
Last Revised: August 04, 2010
Working Paper Series
64 downloads

Incl. Electronic Paper Commentary: How is Accounting Information Used by the South African Bank Regulator
SA Journal of Accounting Research (Forthcoming)
Lindiwe Bakoro , Shaun Parsons and Phillip de Jager
affiliation not provided to SSRN , University of Cape Town (UCT) - Department of Accounting and University of Cape Town - Department of Finance and Tax
Date Posted: August 02, 2010
Last Revised: December 13, 2012
Accepted Paper Series
290 downloads

Incl. Electronic Paper Impact of Mandatory IFRS Adoption on the Financial Sector
Xanthi Gkougkousi and Gerard Mertens
Erasmus University - Rotterdam School of Management and Erasmus University Rotterdam (EUR) - Department of Financial Management
Date Posted: August 02, 2010
Last Revised: August 22, 2010
Working Paper Series
284 downloads

Neuroaccounting: Consilience Between the Biologically Evolved Brain and Culturally Evolved Accounting Principles
Accounting Horizons, Vol. 24, No. 2, pp. 221-255, 2010
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: August 02, 2010
Accepted Paper Series

Incl. Electronic Paper The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors
McCombs Research Paper Series No. ACC-04-10
Lillian F. Mills , Sarah E. Nutter and Casey Schwab
University of Texas at Austin - McCombs School of Business , George Mason University - Accounting Program and University of Georgia
Date Posted: August 02, 2010
Last Revised: January 05, 2012
Working Paper Series
266 downloads

Incl. Electronic Paper Analytical Solution to the Circularity Problem When Using Discounted Cash Flow Valuation (Solución Analítica al Problema de la Circularidad Usando Flujos de Caja Descontados) (Spanish)
Innovar, Vol. 21, No. 42 octubre-diciembre, 2011. (Próximo a aparecer en inglés).,
Felipe Mejia-Pelaez and Ignacio Velez-Pareja
Internexa S.A. E.S.P. and Master Consultores
Date Posted: August 01, 2010
Last Revised: December 23, 2011
Accepted Paper Series
270 downloads

Incl. Electronic Paper Cost of Equity and WACC for Perpetuities with Constant Growth
The Valuation Journal, Vol. 5, No. 2, pp. 89-121, 2010
Felipe Mejia-Pelaez and Ignacio Velez-Pareja
Internexa S.A. E.S.P. and Master Consultores
Date Posted: August 01, 2010
Last Revised: January 24, 2011
Accepted Paper Series
280 downloads

Incl. Electronic Paper Ownership and Control Structure, Corporate Governance and Income Smoothing in Brazil
Damiana Torres , Adriano Leal Bruni , Antonio Lopo Martinez and Miguel Angel Rivera
affiliation not provided to SSRN , Federal University of Bahia (UFBA) , FUCAPE Business School and Federal University of Bahia (UFBA)
Date Posted: August 01, 2010
Working Paper Series
271 downloads

Strategic Investment Decision Making Practices: A Contextual Approach
Management Accounting Research, Forthcoming
Chris Carr , Katja Kolehmainen and Falconer Mitchell
University of Edinburgh - Business School , Aalto University School of Economics and University of Edinburgh
Date Posted: August 01, 2010
Accepted Paper Series

Incl. Electronic Paper The Real Effects of Disclosure Tone: Evidence from Restatements
Art Durnev and Claudine Mangen
University of Iowa - Henry B. Tippie College of Business and Concordia University, Montreal - John Molson School of Business
Date Posted: July 31, 2010
Last Revised: March 09, 2012
Working Paper Series
292 downloads

Incl. Electronic Paper Accounting Integration and Comparability: Evidence from Relative Performance Evaluation Around IFRS Adoption
Simon School Working Paper No. FR 10-25
Joanna Shuang Wu and Ivy Zhang
Simon Graduate School of Business, University of Rochester and University of Minnesota - Twin Cities
Date Posted: July 30, 2010
Working Paper Series
455 downloads

Incl. Electronic Paper Accounting Since Enron
Maria S. Cuebas
Texas Woman's University
Date Posted: July 30, 2010
Working Paper Series
171 downloads

Incl. Electronic Paper Correlation of Revenue Growth Across Industries in Business Cycle
Stefan Erdorf and Nicolas Heinrichs
University of Cologne - Graduate School of Risk Management and University of Cologne - Graduate School of Risk Management
Date Posted: July 30, 2010
Working Paper Series
162 downloads

Incl. Electronic Paper Does Accounting Regulation Enhance Corporate Governance? Evidence from the Disclosure of Share-Based Remuneration
Journal of Management and Governance, Forthcoming
Andrea Melis and Silvia Carta
University of Cagliari and University of Cagliari
Date Posted: July 30, 2010
Last Revised: October 31, 2010
Accepted Paper Series
106 downloads

Incl. Electronic Paper Lying in Business: Insights from Hannah Arendt’s 'Lying in Politics'
CentER Discussion Paper Series No. 2010-75
Piet Eenkhoorn and Johan Graafland
Piet Eenkhoorn and Tilburg University - Center for Economic Research
Date Posted: July 30, 2010
Working Paper Series
60 downloads

The Effect of Litigation Risk on Management Earnings Forecasts
Contemporary Accounting Research, Vol. 28, No. 1, pp. 125-173
Zhiyan Cao and Ganapathi S. Narayanamoorthy
University of Washington Tacoma and University of Illinois at Urbana-Champaign
Date Posted: July 30, 2010
Last Revised: September 01, 2012
Accepted Paper Series

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

Currency Options Trading Practices and the Construction and Governance of Operational Risk: A Case Study
Accounting, Auditing and Accountability, Vol. 22, No. 4, pp. 626-660, 2009
Habib Mahama and Chen Yu Ming
Australian National University (ANU) and CST Nexia Centre
Date Posted: July 29, 2010
Accepted Paper Series

Incl. Electronic Paper Does Enhanced Disaggregation and Cohesive Classification of Financial Information Help Credit Analysts Identify Firms’ Operating Structures?
Johnson School Research Paper Series No. 14-2011
Robert J. Bloomfield , Frank D. Hodge , Patrick E. Hopkins and Kristina M. Rennekamp
Cornell University - Samuel Curtis Johnson Graduate School of Management , University of Washington - Michael G. Foster School of Business , Indiana University and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: July 29, 2010
Last Revised: March 27, 2011
Working Paper Series
340 downloads

Incl. Electronic Paper Moral Hazard, Firms’ Internal Governance and Management Earnings Forecasts
Jimmy Lee
Singapore Management University - School of Accountancy
Date Posted: July 28, 2010
Working Paper Series
216 downloads

Incl. Electronic Paper Corporate Tax Avoidance and Stock Price Crash Risk: Firm-Level Analysis
Journal of Financial Economics, Vol. 100, pp. 639-662, 2011.
Jeong-Bon Kim V , Yinghua Li and Liandong Zhang
City University of Hong Kong , CUNY Baruch College and City University of Hong Kong
Date Posted: July 28, 2010
Last Revised: April 19, 2011
Accepted Paper Series
781 downloads


 

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