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SSRN eLibrary Statistics:

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Abstracts: 489,519
Full Text Papers: 398,394
Authors: 228,766
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  Last 12 months: 		69,683

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Last 12 months: 11,228,952
Last 30 days: 844,040

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  Footnotes: 		78,859
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SSRN eLibrary Search Results
JEL Code: M41
4,313,543 Total downloads
Showing Papers 3,081 - 3,130 of 9,469
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Incl. Fee Electronic Paper On the Fortunes of Stock Exchanges and Their Reversals: Evidence from Foreign Listings
CEPR Discussion Paper No. DP7308
Nuno Goncalves Gracias Fernandes and Mariassunta Giannetti
IMD International and Stockholm School of Economics
Date Posted: July 15, 2009
Working Paper Series
8 downloads

Incl. Electronic Paper External Intellectual Capital Reporting: Contemporary Evidence from Hong Kong and Australia
Presented to EAA 28th Annual Congress, 18-20 May 2005, Göteborg, Sweden,
 Federica Ricceri , Richard Petty and James Guthrie
Department of Economics and Management - University of Padova , Macquarie University and Macquarie University - Department of Accounting and Finance
Date Posted: July 14, 2009
Accepted Paper Series
166 downloads

Impact of Financial Crises on the Value Relevance of Earnings and Book Value: 1994 and 2001 Crises in Turkey
Iktisat İsletme ve Finans, Vol. 25, No. 288, March 2010,
 Serdar Ozkan and Cagnur Kaytmaz Balsari
Izmir University of Economics and Dokuz Eylul University
Date Posted: July 14, 2009
Last Revised: March 18, 2010
Accepted Paper Series

Incl. Electronic Paper Intellectual Capital Reporting: Utilising an Inside-Out Perspective to Examine Value Creation Capacity
Presented to EAISM, Workshop on Visualising, Measuring and Managing Intangibles and Intellectual Capital, 18-20 October 2005, Ferrara, Italy
 Suresh Cuganesan , Christina Boedker and James Guthrie
Swinburne University of Technology , affiliation not provided to SSRN and Macquarie University - Department of Accounting and Finance
Date Posted: July 14, 2009
Accepted Paper Series
146 downloads

Incl. Electronic Paper Interim Financial Reporting in the Perspective of Harmonization of the Romanian Accountancy with the International Financial Reporting Standards
Romania within the EU: Opportunities, Requirements and Perspectives. International Conference, Sibiu, 2007
 Cristina Aurora Bunea-Bontas
Constantin Brancoveanu University
Date Posted: July 14, 2009
Accepted Paper Series
112 downloads

Incl. Electronic Paper The Buyback Monitor - July 2009: Corporate Stock Buyback Profits of 273 Firms from 2000 into 2009
 M. A. Gumport
MG Holdings/SIP
Date Posted: July 13, 2009
Working Paper Series
219 downloads

The Role of Taxes in Compensation: A Case of Shareholder Expropriation
European Accounting Review, Forthcoming
 Annita Florou
King's College London
Date Posted: July 13, 2009
Accepted Paper Series

Incl. Electronic Paper Investors’ Reactions to Management Earnings Guidance: The Joint Effect of Investment Position, News Valence, and Guidance Form
Journal of Accounting Research, Forthcoming
 Jun Han and Hun-Tong Tan
The University of Hong Kong and Nanyang Technological University (NTU) - Division of Accounting
Date Posted: July 11, 2009
Last Revised: October 01, 2009
Accepted Paper Series
175 downloads

Incl. Electronic Paper Management Control of Support Services: The Case of IT Sourcing
 Eric La Lau , Michel A. van der Laan , Anne-Marie Kruis and Roland F. Spekle
affiliation not provided to SSRN , affiliation not provided to SSRN , Nyenrode University and Nyenrode Business University
Date Posted: July 11, 2009
Working Paper Series
61 downloads

Performance of Analysts' Earnings Forecasts - Evidence from Finnish Emerging Markets 1987-2005
Research Institute of the Finnish Economy Discussion Paper No. 1160
Mikko Kalevi Kepsu , Hannu J. Schadewitz and Markku J. Vieru
Turku School of Economics , Turku School of Economics at the University of Turku - Department of Accounting & Finance and University of Lapland - Faculty of Social Sciences
Date Posted: July 11, 2009
Working Paper Series

Incl. Electronic Paper Accuracy of Relative Weights on Multiple Leading Performance Measures: Effects on Managerial Performance and Knowledge
Contemporary Accounting Research, Forthcoming
 Khim Kelly
University of Waterloo - School of Accounting and Finance
Date Posted: July 09, 2009
Working Paper Series
118 downloads

Incl. Electronic Paper The Profitability of Analysts’ Stock Recommendations: What Role Does Investor Sentiment Play?*
 Mark Bagnoli , Michael B. Clement , Michael J. Crawley and Susan G. Watts
Purdue University , University of Texas at Austin - Department of Accounting , Indiana University and Purdue University
Date Posted: July 09, 2009
Last Revised: November 24, 2009
Working Paper Series
404 downloads

Incl. Electronic Paper Discretionary Allocation of Corporate Income to Segments: Effects on the Persistence and Price-Relevance of Aggregated Segment Income
 Michael Ettredge and Qian Wang
University of Kansas - School of Business and Iowa State University - College of Business
Date Posted: July 08, 2009
Last Revised: May 16, 2013
Working Paper Series
195 downloads

Incl. Electronic Paper Earnings Restatements and Differential Timeliness of Accounting Conservatism
Journal of Accounting and Economics, Forthcoming
 Michael Ettredge , Ying (Julie) Huang and Weining Zhang
University of Kansas - School of Business , University of Louisville and Cheung Kong Graduate School of Business
Date Posted: July 08, 2009
Last Revised: July 12, 2012
Accepted Paper Series
777 downloads

Finding a New Corporate Tax Base After the Abolishment of the One-Book System in EU Member States
European Accounting Review, Forthcoming
 Sebastian Schanz and Deborah Knirsch Schanz
University of Bielefeld and Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
Date Posted: July 08, 2009
Accepted Paper Series

Incl. Electronic Paper The Effect of Disclosure on the Pay-Performance Relation
 Gus De Franco , Ole-Kristian Hope and Stephannie Larocque
University of Toronto - Rotman School of Management , University of Toronto - Rotman School of Management and Mendoza College of Management, University of Notre Dame
Date Posted: July 07, 2009
Last Revised: November 01, 2012
Working Paper Series
647 downloads

Incl. Electronic Paper Comments on Canadian Accounting Standards Board Exposure Draft on Generally Accepted Accounting Principles for Private Enterprises
Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-693, Johnson School Research Paper Series No. 38-09
 Robert J. Bloomfield , Theodore E. Christensen , Robert H. Colson , Karim Jamal , Stephen R. Moehrle , James A. Ohlson , Stephen H. Penman , Gary Previts , Thomas L. Stober , Shyam Sunder and Ross L. Watts
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 , University of Missouri at Saint Louis - Accounting Area , New York University (NYU) - Leonard N. Stern School of Business , Columbia University - Department of Accounting , Case Western Reserve University - Department of Accountancy , University of Notre Dame - Department of Accountancy , Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: July 07, 2009
Last Revised: June 11, 2013
Accepted Paper Series
299 downloads

Incl. Electronic Paper A Flow-Based Corporate Credit Model
 Tsung-Kang Chen , Hsien-Hsing Liao and Chia-Wu Lu
Fu Jen Catholic University , National Taiwan University and National Taiwan University - Department of Finance
Date Posted: July 07, 2009
Working Paper Series
102 downloads

Incl. Electronic Paper Effect of Principles-Based versus Rules-Based Standards and Auditor Type on Financial Managers’ Reporting Judgments
Accounting Review, Vol. 85, pp. 1325-1346, 2010, University of Alberta School of Business Research Paper No. 2013-687
 Karim Jamal and Hun-Tong Tan
University of Alberta - Department of Accounting, Operations & Information Systems and Nanyang Technological University (NTU) - Division of Accounting
Date Posted: July 05, 2009
Last Revised: June 12, 2013
Accepted Paper Series
548 downloads

Incl. Electronic Paper Operating Performance Improvements after Corporate Takeovers: Fact or Fallacy?
 Amir Amel-Zadeh
University of Cambridge - Judge Business School
Date Posted: July 05, 2009
Working Paper Series
1561 downloads

Incl. Electronic Paper Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Revenue Recognition in Contracts with Customers'
Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-682, Johnson School Research Paper Series No. 37-09
 Robert H. Colson , Robert J. Bloomfield , Theodore E. Christensen , Karim Jamal , Stephen R. Moehrle , James A. Ohlson , Stephen H. Penman , Gary Previts , Thomas L. Stober , Shyam Sunder and Ross L. Watts
Grant Thornton LLP , Cornell University - Samuel Curtis Johnson Graduate School of Management , Brigham Young University - Marriott School of Management , University of Alberta - Department of Accounting, Operations & Information Systems , University of Missouri at Saint Louis - Accounting Area , New York University (NYU) - Leonard N. Stern School of Business , Columbia University - Department of Accounting , Case Western Reserve University - Department of Accountancy , University of Notre Dame - Department of Accountancy , Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: July 04, 2009
Last Revised: June 11, 2013
Accepted Paper Series
780 downloads

Incl. Electronic Paper Credit Derivatives and Risk Aversion
Advances in Econometrics Year: 2008, Vol. 22, pp. 275 - 291, 2008
 Tim Leung , Ronnie Sircar and Thaleia Zariphopoulou
Columbia University , Princeton University - Department of Operations Research and Financial Engineering and University of Texas at Austin - Red McCombs School of Business
Date Posted: July 04, 2009
Accepted Paper Series
190 downloads

Incl. Electronic Paper Do Managers Benefit from Delayed Goodwill Impairments?
 Karl A. Muller , Monica Neamtiu and Edward J. Riedl
Pennsylvania State University - Department of Accounting , University of Arizona - Eller College of Management and Boston University - School of Management
Date Posted: July 04, 2009
Last Revised: August 20, 2012
Working Paper Series
730 downloads

Incl. Electronic Paper Investors’ Reactions to Management Earnings Guidance: The Joint Effect of Investment Position, News Valence, and Guidance Form
 Jun Han and Hun-Tong Tan
The University of Hong Kong and Nanyang Technological University (NTU) - Division of Accounting
Date Posted: July 04, 2009
Working Paper Series
49 downloads

Incl. Electronic Paper The Influence of Materiality and Voluntary Incentives on Companies’ Decisions to Announce Accounting Restatements Through 8-K And/Or Amended Filings
 Marlene Plumlee and Teri Lombardi Yohn
University of Utah - School of Accounting and Indiana University
Date Posted: July 03, 2009
Working Paper Series
170 downloads

Incl. Electronic Paper Globalisation and Regionalisation of Accounting Firms and Their Sustainability Services
International Marketing Review, Vol. 26, Nos. 4/5, pp. 396-410
 Ans Kolk and Andreea Margineantu
University of Amsterdam - University of Amsterdam Business School and affiliation not provided to SSRN
Date Posted: July 02, 2009
Last Revised: September 19, 2009
Accepted Paper Series
133 downloads

Incl. Electronic Paper Modelling the Accruals Process and Assessing Unexpected Accruals
 Cheng Y. Lai
University of New South Wales - Australian School of Business
Date Posted: July 02, 2009
Last Revised: April 07, 2011
Working Paper Series
135 downloads

Why do Insiders Trade? Evidence Based on Unique Data on Swedish Insiders
Journal of Accounting and Economics, Forthcoming
 Juha-Pekka Kallunki , Henrik Nilsson and Jörgen Hellström
University of Oulu - Department of Accounting and Finance , University of Umea and Umeå University - Department of Economics
Date Posted: July 02, 2009
Accepted Paper Series

Incl. Electronic Paper Corporate Suppliers and Customers and Accounting Conservatism
 Kai Wai Hui , Sandy Klasa and P. Eric Yeung
Hong Kong University of Science & Technology - Department of Accounting , University of Arizona - Department of Finance and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: July 01, 2009
Last Revised: November 13, 2011
Working Paper Series
818 downloads

Incl. Electronic Paper Are Independent Audit-Committee Members Objective? Experimental Evidence
Accounting Review, Vol. 84, No. 6, 2009
 Matthew J. Magilke , Brian W. Mayhew and Joel Pike
Claremont McKenna College , University of Wisconsin, Madison - Department of Accounting and Information Systems and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: June 30, 2009
Last Revised: July 01, 2009
Accepted Paper Series
698 downloads

Incl. Electronic Paper Environmental Uncertainty and Managers' Use of Discretionary Accruals
Accounting, Organizations and Society, Forthcoming
 Dipankar Ghosh and Lori Olsen
University of Oklahoma and affiliation not provided to SSRN
Date Posted: June 29, 2009
Accepted Paper Series
152 downloads

The Financial Performance Effects of IT-Based Supply Chain Management Systems in Manufacturing Firms.
Journal of Operations Management, Vol. 25, No. 4, pp. 806-824, June 2007
 Bruce Dehning , Robert W. Zmud and Vernon J. Richardson
Chapman University - The George L. Argyros School of Business & Economics , affiliation not provided to SSRN and University of Arkansas at Fayetteville
Date Posted: June 29, 2009
Accepted Paper Series

Do Complexity, Governance, and Auditor Independence Influence Whether Firms Retain Their Auditors for Tax Services?
Journal of the American Taxation Association, Spring 2010
 Dennis R. Lassila , Thomas C. Omer , Marjorie K. Shelley and Murphy Smith
Texas A&M University (TAMU) - Department of Accounting , University of Nebraska-Lincoln , Texas A&M University - Department of Accounting and Murray State University - College of Business
Date Posted: June 25, 2009
Accepted Paper Series

Incl. Electronic Paper The Adoption of Internationally Recognized Accounting Standards: Implications for the Credit Markets
Simon School Working Paper No. FR 09-12
 Joanna Shuang Wu and Ivy Zhang
Simon School of Business, University of Rochester and University of Minnesota - Twin Cities
Date Posted: June 25, 2009
Last Revised: September 22, 2009
Working Paper Series
380 downloads

Incl. Electronic Paper 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
 Robert H. Colson , Robert J. Bloomfield , Theodore E. Christensen , Karim Jamal , Stephen R. Moehrle , James A. Ohlson , Stephen H. Penman , Thomas L. Stober and Ross L. Watts
Grant Thornton LLP , Cornell University - Samuel Curtis Johnson Graduate School of Management , Brigham Young University - Marriott School of Management , University of Alberta - Department of Accounting, Operations & Information Systems , University of Missouri at Saint Louis - Accounting Area , New York University (NYU) - Leonard N. Stern School of Business , Columbia University - Department of Accounting , University of Notre Dame - Department of Accountancy and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: June 24, 2009
Last Revised: January 27, 2013
Working Paper Series
503 downloads

Voluntary Disclosure of Auditor-Provided Tax Service Fees
The Journal of the American Taxation Association, Spring 2010
 Jean C. Bedard , Diana Falsetta , Ganesh Krishnamoorthy and Thomas C. Omer
Bentley University - Department of Accountancy , University of Miami - Department of Accounting , Northeastern University and University of Nebraska-Lincoln
Date Posted: June 24, 2009
Accepted Paper Series

Incl. Electronic Paper Combined Algorithm for Detection of Manipulation in Financial Statements
 Igor Pustylnick
Swiss Management Center
Date Posted: June 22, 2009
Last Revised: November 16, 2009
Working Paper Series
536 downloads

Incl. Electronic Paper Comments on SEC Proposed Rule on 'Roadmap for Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers'
 Shyam Sunder
Yale University - School of Management
Date Posted: June 22, 2009
Working Paper Series
136 downloads

Incl. Electronic Paper Kobe Forum Perspectives on Japanese Accounting and Management Research
 Shyam Sunder
Yale University - School of Management
Date Posted: June 22, 2009
Working Paper Series
138 downloads

Incl. Electronic Paper Net Operating Working Capital Behavior: A First Look
Financial Management, Vol. 39, No. 2, 2010
 Matthew D. Hill , G. W. Kelly and Michael J. Highfield
University of Mississippi - Department of Finance , Mississippi State University - Department of Finance and Economics and Mississippi State University - Department of Finance and Economics
Date Posted: June 22, 2009
Last Revised: June 10, 2011
Accepted Paper Series
885 downloads

Incl. Electronic Paper The Quality of Analysts' Cash Flow Forecasts
Accounting Review, Forthcoming
 Dan Givoly , Carla Hayn and Reuven Lehavy
Pennsylvania State University - Mary Jean and Frank P. Smeal College of Business Administration , University of California at Los Angeles and University of Michigan - Stephen M. Ross School of Business
Date Posted: June 21, 2009
Accepted Paper Series
372 downloads

The Pricing of Accruals Quality: January vs. the Rest of the Year
The Accounting Review, Forthcoming
 Christina A. Mashruwala and Shamin D. Mashruwala
Baruch College - City University of New York and Baruch College-CUNY
Date Posted: June 19, 2009
Last Revised: June 30, 2011
Accepted Paper Series

Incl. Electronic Paper The Relationship between External and Internal Performance Measures of the Firm: A Reassessment by the Econometrics of Dynamic Non-Stationary Panels (La Relation Entre Les Mesures De Performance Externes Et Internes De La Firme: Un Réexamen Par L’Économétrie Des Panels Dynamiques Non Stationnaires)
 Chawki Mouelhi and Jacques Saint-Pierre
University of Quebec at Rimouski - Department of Management Sciences and Laval University
Date Posted: June 18, 2009
Last Revised: June 22, 2009
Working Paper Series
257 downloads

Incl. Electronic Paper Abnormal Stock Returns and Profit Warnings
 Wael Louhichi and François Aubert
University of Perpignan and University of Auvergne Clermont 1
Date Posted: June 17, 2009
Working Paper Series
676 downloads

Incl. Electronic Paper Analyzing Brokers’ Expertise: Did Analysts Fully Anticipate the Impact of IFRS Adoption on Earnings? The European Evidence
 François Aubert and Pascal Dumontier
University of Auvergne Clermont 1 and University of Grenoble
Date Posted: June 17, 2009
Working Paper Series
282 downloads

Incl. Electronic Paper Corporate Reporting of Non-Financial Leading Indicators of Economic Performance and Sustainability
Accounting Horizons, Forthcoming
 Jeffrey R. Cohen , Lori Holder-Webb , Leda Nath and David Wood
Boston College - Department of Accounting , Western New England University - Department of Accounting and Finance , University of Wisconsin - Whitewater and Boston College
Date Posted: June 17, 2009
Last Revised: August 01, 2011
Accepted Paper Series
644 downloads

Incl. Electronic Paper Are Users of Financial Statements of Publicly and Non-Publicly Traded Companies Different or Not? An Empirical Study
 Vicky Cole , Diane Breesch and Joël Branson
Vrije Universiteit Brussel , Vrije Universiteit Brussel and Vrije Universiteit Brussel VUB
Date Posted: June 16, 2009
Last Revised: September 29, 2009
Working Paper Series
565 downloads

Incl. Electronic Paper Does Accounting and Financial Expertise in the C-Suite Aid or Mitigate Earnings Management?
 Gopal V. Krishnan , Gnanakumar Visvanathan and Lixin (Nancy) Su
American University , George Mason University - Accounting Program and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: June 15, 2009
Working Paper Series
226 downloads

Family Control, Board Independence and Earnings Management: Evidence Based on Hong Kong Firms
Journal of Accounting and Public Policy, Forthcoming
 Bikki Jaggi , Sidney Leung and Ferdinand A. Gul
Rutgers, The State University of New Jersey - Accounting & Information Systems , City University of Hong Kong (CityUHK) - Department of Accountancy and Monash University Sunway Campus
Date Posted: June 15, 2009
Accepted Paper Series

Incl. Electronic Paper Cash Flow Contradistinctions
Commercial Lending Review, March-April 2008
 Harlan D. Platt
Northeastern University
Date Posted: June 13, 2009
Last Revised: December 05, 2012
Accepted Paper Series
510 downloads


 

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