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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,422
Full Text Papers: 393,787
Authors: 226,737
Papers Received in
  Last 12 months:
68,988

Paper Downloads:
To date: 65,953,402
Last 12 months: 11,186,475
Last 30 days: 1,057,634

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  References:
238,981
Total References: 8,480,523
Papers with Cites: 230,038
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
5,292,736 Total downloads
Showing Papers 3,151 - 3,200 of 13,022
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Incl. Electronic Paper The Collapse of the Railway Mania, the Development of Capital Markets, and Robert Lucas Nash, a Forgotten Pioneer of Accounting and Financial Analysis
Andrew Odlyzko
University of Minnesota - Twin Cities - School of Mathematics and Digital Technology Center
Date Posted: June 16, 2010
Last Revised: February 27, 2012
Working Paper Series
355 downloads

Incl. Electronic Paper The Effect of Ambiguity and Two-Sided Argumentation on Investor Reaction to Favorable Analyst Reports
Jennifer Winchel
University of South Carolina - Moore School of Business
Date Posted: June 16, 2010
Last Revised: June 04, 2012
Working Paper Series
83 downloads

Cost Management Practices: A Cross-Country Study with Special Reference to Higher Educational Institutions in India
The IUP Journal of Accounting Research & Audit Practices, Vol. 9, No. 3, pp. 47-64, July 2010
Bibhas Chandra and J. K. Pattanayak
affiliation not provided to SSRN and Indian School of Mines
Date Posted: June 15, 2010
Accepted Paper Series

Incl. Electronic Paper An Appropriate Financial Perspective for a Balanced Scorecard
Southern African Business Review, Vol. 11, No. 2, August 2007
Johannes de Wet and Phillip de Jager
University of Pretoria - Department of Financial Management and University of Cape Town - Department of Finance and Tax
Date Posted: June 14, 2010
Last Revised: August 04, 2010
Accepted Paper Series
325 downloads

Evidence on the Role of Accounting Conservatism in Monitoring Managers’ Investment Decisions
Accounting and Finance, Forthcoming
Anwer S. Ahmed and Scott Duellman
Texas A&M University - Mays Business School and Saint Louis University - Department of Accounting
Date Posted: June 14, 2010
Accepted Paper Series

Incl. Electronic Paper Panel Data Techniques and Accounting Research
Meditari Accountancy Research, Vol. 16, No. 2, 2008
Phillip de Jager
University of Cape Town - Department of Finance and Tax
Date Posted: June 14, 2010
Accepted Paper Series
96 downloads

Incl. Electronic Paper The Risks of Corporate Legal Principles of Risk Management
ECGI - Law Working Paper No. 160/2010, Tilburg Law School Research Paper No. 013/2010
Christoph Van der Elst
Tilburg Law School
Date Posted: June 14, 2010
Working Paper Series
925 downloads

Incl. Electronic Paper Impression Management and Retrospective Sense-Making in Corporate Narratives: A Social Psychology Perspective
Accounting, Auditing & Accountability Journal, Vol. 24, No. 3, pp. 315 - 344, 2011
Doris M. Merkl-Davies , Niamh M. Brennan and Stuart McLeay
Bangor University , University College Dublin (UCD) - Quinn School of Business and University of Sydney
Date Posted: June 13, 2010
Last Revised: April 28, 2013
Accepted Paper Series
85 downloads

Incl. Electronic Paper A Health(y) Image in the Post-Managerialist Age
Asia-Pacific Interdisciplinary Research in Accounting Conference, Sydney, July 2010
Carolyn J. Cordery and Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: June 13, 2010
Last Revised: February 17, 2011
Working Paper Series
12 downloads

Incl. Electronic Paper Forecasting the Pricing Kernel of IBNR Claims Development in Property-Casualty Insurance

Date Posted: June 13, 2010
Working Paper Series
42 downloads

Incl. Electronic Paper Private Equity Firms’ Behaviours in Western Europe: Does Country Matter?
Frontiers in Finance and Economics, Vol. 6, No. 2, pp. 46-66, 2009
Rafik Abdesselam , Françoise Bastié and Sylvie Cieply
affiliation not provided to SSRN , Université de Caen and Université de Caen - IUP Banque Assurance
Date Posted: June 13, 2010
Accepted Paper Series
62 downloads

The Information Content of Forward-Looking Statements in Corporate Filings – A Naive Bayesian Machine Learning Approach
Journal of Accounting Research, Forthcoming
Feng Li
University of Michigan at Ann Arbor - Stephen M. Ross School of Business
Date Posted: June 13, 2010
Accepted Paper Series

Incl. Electronic Paper To Beat or Not to Beat? The Importance of Analysts’ Cash Flow Forecasts
Lawrence D. Brown , Kelly Huang and Arianna S. Pinello
Temple University , University of Alabama - School of Accountancy and Florida Gulf Coast University
Date Posted: June 13, 2010
Last Revised: July 25, 2011
Working Paper Series
282 downloads

Incl. Electronic Paper Home Country Investor Protection, Ownership Structure and Cross-listed Firms’ Compliance with SOX-mandated Internal Control Deficiency Disclosures
Contemporary Accounting Research, Forthcoming
Guojin Gong , Bin Ke and Yong Yu
Penn State University - Smeal College of Business , Nanyang Technological University and University of Texas at Austin
Date Posted: June 12, 2010
Last Revised: February 21, 2013
Accepted Paper Series
277 downloads

Incl. Electronic Paper Opportunity Cost, Excess Profit, and Counterfactual Conditionals
Frontiers in Finance and Economics, Vol. 6, No. 1, pp. 118-154, April 2009
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: June 12, 2010
Accepted Paper Series
46 downloads

Incl. Electronic Paper The Effect of Target-Firm Accounting Quality on Valuation in Acquisitions
Rock Center for Corporate Governance at Stanford University Working Paper No. 81
Maureen F. McNichols and Stephen Stubben
Stanford University and University of North Carolina
Date Posted: June 12, 2010
Last Revised: September 23, 2012
Working Paper Series
583 downloads

Incl. Electronic Paper On the Long-Standing Issue of the Internal Rate of Return: A Complete Resolution
Proceedings of the XXXIV AMASES Conference, Macerata, Italy, September 2010
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: June 10, 2010
Last Revised: June 14, 2010
Accepted Paper Series
116 downloads

Unintended Consequences of LIFO Repeal: The Case of the Oil Industry
Forthcoming, The Accounting Review, September 2012
David A. Guenther and Richard C. Sansing
University of Oregon - Department of Accounting and Dartmouth College - Tuck School of Business
Date Posted: June 10, 2010
Last Revised: April 16, 2013
Accepted Paper Series

Incl. Electronic Paper Bankruptcy Prediction Models and the Cost of Debt
Journal of Fixed Income, Forthcoming
Sattar Mansi , William F. Maxwell and Andrew (Jianzhong) Zhang
Virginia Polytechnic Institute & State University , SMU - Cox School and University of Nevada, Las Vegas - Department of Finance
Date Posted: June 09, 2010
Last Revised: February 28, 2012
Accepted Paper Series
903 downloads

Incl. Electronic Paper Firm Reputation and the Cost of Capital
Ying Cao , James N. Myers , Linda A. Myers and Thomas C. Omer
Chinese University of Hong Kong (CUHK) - School of Accountancy , University of Arkansas , University of Arkansas and Texas A&M University (TAMU) - Department of Accounting
Date Posted: June 09, 2010
Working Paper Series
310 downloads

Incl. Electronic Paper Incentives and Quality
Wuchun Chi , Dan S. Dhaliwal , Oliver Zhen Li and Tzong-Huei Lin
National Chengchi University (NCCU) - Department of Accounting , University of Arizona - Department of Accounting , National University of Singapore and National Kaohsiung University of Applied Sciences - Department of Accounting
Date Posted: June 09, 2010
Working Paper Series
105 downloads

Less Pay and More Sensitivity? Institutional Investor Heterogeneity and CEO Pay
Journal of Management, Forthcoming
Jae Yong Shin and Jeongil Seo
Seoul National University - College of Business Administration and Sogang University
Date Posted: June 09, 2010
Accepted Paper Series

Management Information Systems and Uncertainty: Empirical Evidence in Closer Buyer–Supplier Relationships
Juan Manuel Ramon-Jeronimo , Maria Concepcion Alvarez-Dardet Espejo and David Naranjo-Gil
Universidad Pablo de Olavide , Universidad Pablo de Olavide and Universidad Pablo de Olavide
Date Posted: June 09, 2010
Working Paper Series

Supervisor Discretion in Target Setting: An Empirical Investigation
Accounting Review, Forthcoming
Jasmijn C. Bol , Timothy M. Keune , Ella Mae Matsumura and Jae Yong Shin
Tulane University - A.B. Freeman School of Business , University of South Carolina , University of Wisconsin-Madison - Department of Accounting and Information Systems and Seoul National University - College of Business Administration
Date Posted: June 09, 2010
Accepted Paper Series

Perceived versus Actual Cash Flow Implications of Deferred Taxes - An Analysis of Value Relevance and Reversal under IFRS
Journal of International Accounting Research, Vol. 10, No. 1, pp.1-25, 2011
Astrid K. Chludek
University of Cologne - Cologne Graduate School in Management, Economics and Social Sciences
Date Posted: June 08, 2010
Last Revised: February 23, 2011
Accepted Paper Series

Incl. Electronic Paper The Value Relevance of R&D Voluntary Disclosure: Evidence from Listed Companies in France
CAAA Annual Conference 2010
Mehdi Nekhili , Walid Cheffi and Tchakoute Hubert
Université de Reims , Rouen Business School and affiliation not provided to SSRN
Date Posted: June 08, 2010
Last Revised: June 13, 2010
Working Paper Series
258 downloads

Incl. Electronic Paper Vendor Incentives: Out of the Shadows and into the Sunlight
The CPA Journal, June 2011
Brandt R. Allen , Paul Farris , David E. Mills and Robert Sack
University of Virginia (UVA) - Darden School of Business , University of Virginia (UVA) - Darden School of Business , University of Virginia (UVA) - Department of Economics and University of Virginia (UVA) - Darden School of Business
Date Posted: June 08, 2010
Last Revised: July 14, 2011
Accepted Paper Series
50 downloads

Incl. Electronic Paper Accounting Research Homogeneity and the Possibilities of Structural Change
Brett R. Wilkinson and Chris Durden
Baylor University - Department of Accounting & Business Law and James Cook University - Discipline of Accounting & Finance
Date Posted: June 07, 2010
Working Paper Series
66 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
517 downloads

Incl. Electronic Paper Accounting Conservatism and Bankruptcy Risk
Gary C. Biddle , Mary L. Ma and Frank M. Song
The University of Hong Kong , Xiamen University and University of Hong Kong - School of Economics and Finance
Date Posted: June 06, 2010
Last Revised: September 04, 2012
Working Paper Series
1914 downloads

Incl. Electronic Paper Coincident and Forecast Relevance of Accounting Numbers
Karol Marek Klimczak and Grzegorz Szafrański
Kozminski University and University of Lodz
Date Posted: June 06, 2010
Last Revised: January 12, 2012
Working Paper Series
165 downloads

Incl. Electronic Paper Did the SOX Ban on Non-Audit Services Go Far Enough or Too Far? Evidence from Investors’ Perception of Auditor Independence
Mark J. Kohlbeck , Veena L Brown and Joe Trainor
Florida Atlantic University - School of Accounting , University of Wisconsin-Milwaukee and Florida Atlantic University
Date Posted: June 06, 2010
Working Paper Series
260 downloads

Political Relationship, Internal Control Report Auditing and Auditing Firm Selection
Jidong Zhang
Beijing International Studies University
Date Posted: June 06, 2010
Working Paper Series

Incl. Electronic Paper Relative Performance Evaluation and Related Peer Groups in Executive Compensation Contracts
Guojin Gong , Laura Yue Li and Jae Yong Shin
Penn State University - Smeal College of Business , University of Illinois at Urbana-Champaign and Seoul National University - College of Business Administration
Date Posted: June 06, 2010
Last Revised: June 08, 2010
Working Paper Series
316 downloads

Incl. Electronic Paper Analysts’ Recommendations and Stock Performance: An Empirical Study of Brazilian Public Companies
Antonio Lopo Martinez
FUCAPE Business School
Date Posted: June 05, 2010
Working Paper Series
64 downloads

Incl. Electronic Paper Compared Activity-Based Costing Case Studies in the Information System Departments of Two Groups in France: A Strategic Management Accounting Approach
Proceedings of Business and Information, Vol. 7, 2010 , International Conference on Business and Information, July 5-7, 2010
Grégory Wegmann
University of Burgundy - Faculty of Economics Business Administration
Date Posted: June 05, 2010
Last Revised: September 15, 2010
Working Paper Series
1095 downloads

Incl. Electronic Paper The Informativeness of Disclosures
Tommy Stamland
Norwegian School of Economics (NHH) - Department of Finance and Management Science
Date Posted: June 05, 2010
Working Paper Series
81 downloads

Ex Ante Governance Decisions in Inter-Organizational Relationships: A Case Study in the Airline Industry
Management Accounting Research, Forthcoming
Kerstin Neumann
Vienna University of Economics and Business Administration
Date Posted: June 04, 2010
Accepted Paper Series

Incl. Electronic Paper The Female Audit Fee Premium
Kris Hardies , Diane Breesch and Joël Branson
University of Antwerp , Vrije Universiteit Brussel and Vrije Universiteit Brussel VUB
Date Posted: June 03, 2010
Last Revised: April 21, 2013
Working Paper Series
574 downloads

Quality of Earnings Changes as Reflected by Changes in Earnings Persistence Around Earnings Restatements
Kevin W. Hee
San Diego State University
Date Posted: June 03, 2010
Working Paper Series

Incl. Electronic Paper Accounting and Economic Determinants of Loss Reversals
Wei Jiang and Andrew W. Stark
University of Warwick - Accounting Group and University of Manchester - Manchester Business School
Date Posted: June 02, 2010
Last Revised: July 01, 2011
Working Paper Series
116 downloads

Incl. Electronic Paper Options Trading Volume and Stock Price Response to Earnings Announcements
Australian Centre for Financial Studies - Finsia Banking and Finance Conference 2010
Cameron Truong and Charles J. Corrado
Monash University and Deakin University - School of Accounting, Economics & Finance
Date Posted: June 02, 2010
Last Revised: June 14, 2010
Working Paper Series
161 downloads

Incl. Electronic Paper Cash Position Forecasts and Stock Market Portfolio Returns
Zane L. Swanson and Richard Alltizer
University of Central Oklahoma and University of Central Oklahoma
Date Posted: June 01, 2010
Working Paper Series
176 downloads

Incl. Electronic Paper Market Valuation of Corporate CO₂ Emissions, Disclosure and Emissions Trading
Chika Saka and Tomoki Oshika
Kwansei Gakuin University and Waseda University
Date Posted: June 01, 2010
Last Revised: February 29, 2012
Working Paper Series
129 downloads

Incl. Electronic Paper Orphans Deserve Attention: Financial Reporting in the Missing Months When Corporations Change Fiscal Year
Kai Du and Frank Zhang
Pennsylvania State University and Yale School of Management
Date Posted: May 31, 2010
Last Revised: September 06, 2011
Working Paper Series
243 downloads

Incl. Electronic Paper Practitioners’ Participation in the Accounting Standard-Setting Process
Accounting & Business Research, Forthcoming
Sylvain Durocher and Anne Fortin
University of Ottawa - Telfer School of Management and University of Quebec at Montreal (UQAM)
Date Posted: May 31, 2010
Accepted Paper Series
107 downloads

Incl. Electronic Paper Incentives and Disincentives for New Entrepreneurs in Bangladesh: An Analysis of Income Tax Ordinance 1984
The Bangladesh Accountant, April-June2008
Abid Hossain Khan and Sudipta Bose
affiliation not provided to SSRN and Grameenphone Ltd (Telenor ASA)
Date Posted: May 30, 2010
Accepted Paper Series
31 downloads

Incl. Electronic Paper Models of the Actuarial Balance of the Pay-As-You-Go Pension System: A Review and Some Policy Recommendations
María del Carmen Boado-Penas , Carlos Vidal-Meliá and Junichi Sakamoto
Keele University , University of Valencia - Faculty of Economics and affiliation not provided to SSRN
Date Posted: May 30, 2010
Last Revised: July 20, 2010
Working Paper Series
98 downloads

Incl. Electronic Paper Notes on Using the Hidden Asset or the Contribution Asset to Compile the Actuarial Balance for Pay-as-You-Go Pension Systems
Carlos Vidal-Meliá and María del Carmen Boado-Penas
University of Valencia - Faculty of Economics and Keele University
Date Posted: May 30, 2010
Working Paper Series
37 downloads

Incl. Electronic Paper The Influence of Family Ownership on the Quality of Accounting Information
Family Business Review, Vol. 23, pp. 246-265, September 2010
Stefano Cascino , Amedeo Pugliese , Donata Mussolino and Chiara Sansone
London School of Economics , Queensland University of Technology - School of Accountancy , Second University of Naples and University of Naples Federico II
Date Posted: May 30, 2010
Last Revised: October 08, 2010
Accepted Paper Series
453 downloads


 

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