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SSRN eLibrary Statistics:

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Abstracts: 484,056
Full Text Papers: 393,459
Authors: 226,593
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To date: 65,863,139
Last 12 months: 11,179,664
Last 30 days: 1,087,336

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SSRN eLibrary Search Results
JEL Code: M4
5,287,856 Total downloads
Showing Papers 3,151 - 3,200 of 13,018
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Incl. Electronic Paper Costly Budget Negotiations and Financial Distress: An Experimental Investigation
Markus C. Arnold
Institute for Accounting and Control
Date Posted: August 16, 2011
Working Paper Series
65 downloads

Incl. Electronic Paper Costly Dividend Signaling: The Case of Loss Firms with Negative Cash Flows
MIT Sloan Working Paper No. 4474-04
Peter R. Joos and George A. Plesko
Morgan Stanley and University of Connecticut School of Business
Date Posted: February 04, 2004
Working Paper Series
744 downloads

Incl. Electronic Paper Costo de Capital con Costo del Patrimonio Apalancado Como el Riesgo de los Escudos Fiscales (Cost of Capital with Levered Cost of Equity as the Risk of Tax Shields)
Mays Business School Research Paper No. 2011-10
Joseph Tham , Ignacio Velez-Pareja and James W. Kolari
Duke University - Duke Center for International Development in the Sanford School of Public Policy , Master Consultores and Texas A&M University (TAMU) - Department of Finance
Date Posted: October 01, 2010
Last Revised: December 19, 2011
Working Paper Series
185 downloads

Costs and Benefits of Audit Quality in the IPO Market: A Self-Selection Analysis
THE ACCOUNTING REVIEW, Vol 72, No 1, January 1997
Chris E. Hogan
Michigan State University - Department of Accounting & Information Systems
Date Posted: December 04, 1996
Accepted Paper Series

Incl. Electronic Paper Costs and Benefits of Requiring an Engagement Partner Signature: Recent Experience in the United Kingdom
The Accounting Review, Forthcoming
Joseph V. Carcello and Chan Li
University of Tennessee, Knoxville - College of Business Administration and University of Pittsburgh
Date Posted: February 28, 2013
Accepted Paper Series
59 downloads

Costs and Regulation in the UK Telecommunications
Management Accounting Research, Vol 11, No 1, March 2000
Michael Bromwich and Cheolkyu Hong
London School of Economics and Korea Telecom
Date Posted: March 16, 2000
Accepted Paper Series

Incl. Electronic Paper Costs of Capital and Earnings Attributes
Jennifer Francis , Ryan LaFond , Per Olsson and Katherine Schipper
Duke University , BlackRock , Duke University and Duke University
Date Posted: June 23, 2003
Working Paper Series
2646 downloads

Incl. Electronic Paper Costs of Complying with SOX - Measurement, Variation and Investors' Anticipation
Michael W. Maher and Dan Weiss
University of California, Davis - Graduate School of Management and Tel Aviv University - Faculty of Management
Date Posted: October 30, 2010
Last Revised: November 01, 2010
Working Paper Series
159 downloads

Incl. Electronic Paper Costs to Comply with SOX Section 404
Auditing: A Journal of Practice & Theory, Vol. 27, No. 1, May 2008, pp. 169-186.
Jagan Krishnan , Dasaratha V. Rama and Yinghong (Ying) Zhang
Temple University - Department of Accounting , Florida International University (FIU) and Rensselaer Polytechnic Institute
Date Posted: February 15, 2008
Last Revised: December 26, 2008
Accepted Paper Series
563 downloads

Incl. Electronic Paper Costs, Benefits, and Tax-induced Distortions of Stock Option Plans
CESifo Working Paper Series No. 815
Rainer Niemann and Dirk Simons
University of Graz, Center for Accounting Research and University of Mannheim
Date Posted: December 11, 2002
Working Paper Series
231 downloads

Incl. Electronic Paper Costs, Benefits, and Tax-Induced Distortions of Stock Option Plans
Schmalenbach Business Review, Vol. 55, pp. 321-341, October 2003
Rainer Niemann and Dirk Simons
University of Graz, Center for Accounting Research and University of Mannheim
Date Posted: June 06, 2004
Accepted Paper Series
75 downloads

Incl. Electronic Paper Could the Winner’s Curse Contribute to Low Balling in the Market for Audit Services? Some Experimental Evidence
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: March 07, 2011
Working Paper Series
84 downloads

Incl. Electronic Paper Counting Beans is not as Simple as 1-2-3: Illuminating Goals, Consequences, and Tradeoffs of Teaching MBA Level Accounting as a Measurement System
Jane Cote
Washington State University
Date Posted: July 15, 2008
Working Paper Series
116 downloads

Incl. Electronic Paper Counting the Ways: The Structure of Federal Spending
Harvard Law and Economics Discussion Paper No. 583
Howell E. Jackson
Harvard Law School
Date Posted: May 08, 2007
Working Paper Series
84 downloads

Country Creditor Rights, Information Sharing, and Commercial Banks’ Profitability
Czech Journal of Economics and Finance (Finance a uver), Vol. 60, No. 4, pp. 336-354, November 2010
Borja Amor-Tapia , Maria T. Tascón and José L. Fanjul
Universidad de León , Universidad de León and Universidad de León
Date Posted: December 19, 2010
Accepted Paper Series

Country Effects on European Mandatory Disclosure of Financial Key Performance Indicators
Financial Reporting, Vol. 1, pp. 73-91, 2011
Laura Bini , Francesco Dainelli and Francesco Giunta
University of Florence - Department of Business Administration , University of Florence - Department of Business Administration and University of Florence - Dipartimento di Scienze Aziendali
Date Posted: September 19, 2011
Accepted Paper Series

Incl. Electronic Paper Country Factors and Value Relevance of Discretionary Accruals in the European Union
Susana and José Ignacio Jarne
affiliation not provided to SSRN and University of Zaragoza - Faculty of Business and Economics
Date Posted: July 22, 2008
Working Paper Series
150 downloads

Incl. Electronic Paper Country Specific Institutional Effects on Ownership Concentration and Performance of Continental European Firms
Victoria Krivogorsky and Gary Grudnitski
San Diego State University and San Diego State University
Date Posted: April 03, 2008
Last Revised: May 19, 2009
Working Paper Series
250 downloads

Incl. Electronic Paper Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data
Ashiq Ali and Lee-Seok Hwang
University of Texas at Dallas - Naveen Jindal School of Management and Seoul National University - College of Business Administration
Date Posted: October 21, 1999
Working Paper Series
2574 downloads

Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data
Journal of Accounting Research, Vol. 38, April 2000
Ashiq Ali and Lee-Seok Hwang
University of Texas at Dallas - Naveen Jindal School of Management and Seoul National University - College of Business Administration
Date Posted: October 21, 1999
Accepted Paper Series

Incl. Electronic Paper Country-Specific Risk and the Cost and Benefit of Audit Quality: Evidence from Israeli Initial Public Offerings in the United States
International Journal of Auditing, Vol. 6, No. 3, pp. 249-264, November 2002
Edward B. Douthett Jr. and Kooyul Jung
George Mason University - Accounting Program and Korea Advanced Institute of Science and Technology (KAIST)
Date Posted: March 11, 2004
Accepted Paper Series
289 downloads

Incl. Electronic Paper Covariation Assessments with Costly Information Collection in Audit Planning: An Experimental Study
Auditing: A Journal of Practice & Theory, Vol. 28, No. 1, pp. 1-27, May 2009
Ananda R. Ganguly and Jacqueline S. Hammersley
Claremont McKenna College - Robert Day School of Economics and Finance and University of Georgia - J.M. Tull School of Accounting
Date Posted: December 07, 2006
Last Revised: July 09, 2009
Accepted Paper Series
219 downloads

Incl. Electronic Paper CPA Attested Tax Returns and Tax Evasion
Taiwan Accounting Review, Vol 1, October 2000
Suming Lin
National Taiwan University
Date Posted: March 11, 2001
Accepted Paper Series
289 downloads

CPA Sanction and Audit Quality
Chien-Heng Jennifer Chang , Wen-Jing Chang , Ling-Tai Lynette Chou and Chia-Lee Teng
Tamkang University - Department of Accounting , affiliation not provided to SSRN , National Chengchi University (NCCU) - College of Commerce and affiliation not provided to SSRN
Date Posted: September 16, 2008
Working Paper Series

CPA-Firm Merger: An Investigation of Audit Quality
European Accounting Review, Forthcoming
Taychang Wang , Chiawen Liu and Chien-Heng Jennifer Chang
National Taiwan University , National Taiwan University - Department of Accounting and Tamkang University - Department of Accounting
Date Posted: September 21, 2008
Last Revised: June 15, 2011
Accepted Paper Series

Incl. Electronic Paper CPA’s Duties Toward Fraud Detection and Reporting: Taiwan Regulations
Global Journal of Business Research, Vol. 5, No. 3, pp. 41-54, 2011
Chih-shun Hsu
Tamkang University
Date Posted: June 29, 2011
Accepted Paper Series
120 downloads

Crash Risk and the Auditor-Client Relationship
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Georgia State University- J. Mack Robinson College of Business
Date Posted: February 06, 2012
Last Revised: February 08, 2012
Working Paper Series

Incl. Fee Electronic Paper Creating a Bigger Bath Using the Deferred Tax Valuation Allowance
Journal of Business Finance & Accounting, Vol. 35, No. 5-6, pp. 601-625, June/July 2008
Theodore E. Christensen , Gyung H. Paik and Earl K. Stice
Brigham Young University - Marriott School of Management , Brigham Young University - School of Accountancy and Hong Kong University of Science and Technology
Date Posted: June 18, 2008
Accepted Paper Series
4 downloads

Creating New Management Practice Through Innovation Action Research
Journal of Management Accounting Research, 1998
Robert S. Kaplan
Harvard Business School
Date Posted: September 08, 1998
Accepted Paper Series

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 Creative Accounting: Nature, Incidence and Ethical Issues
UPF Working Paper No. 749
Oriol Amat and Catherine Gowthorpe
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences and Oxford Brookes University - Business School
Date Posted: July 12, 2004
Working Paper Series
2759 downloads

Incl. Electronic Paper Creative Accounting: Some Ethical Issues of Macro- and Micro-Manipulation
UPF Working Paper No. 748
Oriol Amat and Catherine Gowthorpe
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences and Oxford Brookes University - Business School
Date Posted: July 12, 2004
Working Paper Series
1004 downloads

Incl. Electronic Paper Credibility of Management Forecasts
Rodney L. White Center for Financial Research Working Paper No. 07-02
Jonathan L. Rogers and Phillip Stocken
University of Chicago - Booth School of Business and Dartmouth College - Tuck School of Business
Date Posted: May 27, 2003
Working Paper Series
1615 downloads

Credibility of Management Forecasts
Accounting Review, Vol. 80, October 2005
Jonathan L. Rogers and Phillip Stocken
University of Chicago - Booth School of Business and Dartmouth College - Tuck School of Business
Date Posted: April 15, 2005
Accepted Paper Series

Incl. Electronic Paper Credibility of Managerial Forecast Disclosure - Game Theory and Regulative Implications
Munich Business Working Paper No. 2004-04
Michael Dobler
Dresden University of Technology - Faculty of Economics and Business Management
Date Posted: May 08, 2004
Working Paper Series
656 downloads

Credibility of Managerial Forecast Disclosure in Market and Regulated Settings
International Journal of Financial Services Management, Vol. 3, No. 1, pp. 83-98, 2008
Michael Dobler
Dresden University of Technology - Faculty of Economics and Business Management
Date Posted: November 03, 2008
Accepted Paper Series

Credibility of Voluntary Disclosure
RAND Journal of Economics, Vol. 31, No. 2
Phillip Stocken
Dartmouth College - Tuck School of Business
Date Posted: June 27, 2000
Accepted Paper Series

Incl. Electronic Paper Credible Disclosure of Industry-Wide Information Through Trade Associations: Evidence from the Semiconductor Industry
Chandra Uday , Andrew Procassini and Gregory B. Waymire
University of Oklahoma - School of Accounting , Santa Clara University and Emory University - Department of Accounting
Date Posted: November 18, 1996
Working Paper Series
344 downloads

Incl. Electronic Paper Credit and Collection Corporation
Darden Case No. UVA-C-2253
Robert Sack
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
49 downloads

Incl. Electronic Paper Credit Crisis with Focus on Level Three Valuations and FAS 157: Analysis and Recommendations for Change
International Journal of Accounting and Financial Reporting, Vol 1, No 1, p. 255, 2011
Arber H. Hoti
University of Prishtina - Faculty of Economics
Date Posted: January 01, 2012
Last Revised: February 13, 2012
Accepted Paper Series
62 downloads

Incl. Electronic Paper Credit Data Collection and Analysis in Small Scale Enterprises/Agricultural Lending Operation in Developing Countries: The Nigerian Experience
Orok Ekpo Orok-Duke and Bernard Enya Edu
Cross River University of Technology and Cross River University of Technology
Date Posted: May 10, 2009
Last Revised: May 14, 2009
Working Paper Series
214 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
188 downloads

Incl. Electronic Paper Credit Impact of Additional Asset Retirement Obligations in Utility Industry Expected to Be Minimal
Wesley Smyth
Moody's Corporation
Date Posted: January 25, 2007
Working Paper Series
90 downloads

Incl. Electronic Paper Credit Markets and Financial Information
Stephen Lok
Blackrock
Date Posted: February 23, 2011
Working Paper Series
264 downloads

Incl. Electronic Paper Credit Policies in Southern Italy Solid Waste Firms
Review of Business & Finance Case Studies, v. 3 (1) p. 23-42, 2012
Pina Puntillo
University of Calabria, Italy
Date Posted: January 29, 2013
Accepted Paper Series
3 downloads

Incl. Electronic Paper Credit Rating Agency and Equity Analysts' Adjustments to GAAP Earnings
George E. Batta and Volkan Muslu
Claremont McKenna College - Robert Day School of Economics and Finance and Bauer College of Business University of Houston
Date Posted: February 08, 2011
Last Revised: November 20, 2011
Working Paper Series
138 downloads

Incl. Electronic Paper Credit Ratings and CEO Risk-taking Incentives
Contemporary Accounting Research, Forthcoming
Yu Flora Kuang and Bo Qin
VU University Amsterdam and University of Groningen
Date Posted: September 05, 2012
Accepted Paper Series
110 downloads

Incl. Electronic Paper Credit Ratings and Taxes: The Effect of Book/Tax Differences on Ratings Changes
Contemporary Accounting Research, Vol. 27, No. 2, pp. 43-358
Benjamin C. Ayers , Stacie Kelley Laplante and Sean T. McGuire
University of Georgia , University of Georgia and Texas A&M University - Department of Accounting
Date Posted: December 17, 2008
Last Revised: January 06, 2012
Accepted Paper Series
384 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

Incl. Electronic Paper Creditor Control Rights, State of Nature Verification, and Financial Reporting Conservatism
Journal of Accounting & Economics (JAE), Forthcoming
Liang Tan
The George Washington University
Date Posted: August 05, 2011
Last Revised: August 06, 2012
Accepted Paper Series
218 downloads


 

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