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SSRN eLibrary Statistics:

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Abstracts: 484,173
Full Text Papers: 393,564
Authors: 226,645
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  Last 12 months: 		68,973

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Last 12 months: 11,172,224
Last 30 days: 1,065,087

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  Footnotes: 		77,812
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SSRN eLibrary Search Results
JEL Code: M4
5,289,082 Total downloads
Showing Papers 321 - 370 of 13,017
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Incl. Electronic Paper The Statement of Corporate Governance Practices (SCGP), A Voluntary Disclosure and Corporate Governance Perspective
Réal Labelle
HEC Montréal - Chair in Governance and Forensic Accounting
Date Posted: July 21, 2002
Working Paper Series
2485 downloads

Incl. Electronic Paper The Irrelevance of the MM Dividend Irrelevance Theorem
 Harry DeAngelo and Linda DeAngelo
University of Southern California - Marshall School of Business - Finance and Business Economics Department and University of Southern California - Marshall School of Business - Finance and Business Economics Department
Date Posted: March 14, 2005
Working Paper Series
2477 downloads

Incl. Electronic Paper Fair Value Accounting and Gains from Asset Securitizations: A Convenient Earnings Management Tool with Compensation Side-Benefits
 Patricia M. Dechow , Linda A. Myers and Catherine Shakespeare
University of California, Berkeley - Haas School of Business , University of Arkansas and University of Michigan - Stephen M. Ross School of Business
Date Posted: September 17, 2004
Last Revised: March 15, 2009
Working Paper Series
2473 downloads

Incl. Electronic Paper Principles-Based Versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions
The Accounting Review, Forthcoming
Christopher P. Agoglia , Timothy Doupnik and George T. Tsakumis
University of Massachusetts at Amherst , University of South Carolina - Moore School of Business and University of Delaware - Alfred Lerner College of Business and Economics
Date Posted: January 21, 2009
Last Revised: December 14, 2010
Accepted Paper Series
2473 downloads

Incl. Electronic Paper The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals
Yale ICF Working Paper No. 02-21, Yale SOM Working Paper No. AC-15
 Rick Antle , Elizabeth A. Gordon , Ganapathi S. Narayanamoorthy and Ling Zhou
Yale School of Management , Temple University - Fox School of Business and Management , University of Illinois at Urbana-Champaign and University of New Mexico
Date Posted: August 07, 2002
Working Paper Series
2471 downloads

Incl. Electronic Paper The Sensitivity of Corporate Governance Systems to the Timeliness of Accounting Earnings
EFA 0617
 Robert M. Bushman , Qi Chen , Ellen Engel and Abbie J. Smith
University of North Carolina at Chapel Hill - Kenan-Flagler Business School , Duke University - Fuqua School of Business , University of Chicago Booth School of Business and University of Chicago - Booth School of Business
Date Posted: October 13, 2000
Working Paper Series
2465 downloads

Incl. Electronic Paper Corporate Fraud and Managers' Behavior: Evidence from the Press
Journal of Business Ethics, Forthcoming
 Jeffrey R. Cohen , Yuan Ding , Cédric Lesage and Hervé Stolowy
Boston College - Department of Accounting , China Europe International Business School (CEIBS) , HEC School of Management, Paris and HEC Paris (Groupe HEC) - Accounting and Management Control Department
Date Posted: March 24, 2010
Last Revised: March 13, 2013
Accepted Paper Series
2456 downloads

Incl. Electronic Paper Earnings Management, Corporate Governance, and True Financial Performance
 Hassan Tehranian , Marcia Millon Cornett , Alan J. Marcus and Anthony Saunders
Boston College - Department of Finance , Bentley University - Department of Finance , Boston College - Department of Finance and New York University - Leonard N. Stern School of Business
Date Posted: March 03, 2006
Working Paper Series
2450 downloads

Incl. Electronic Paper Scale Effects in Capital Markets-Based Accounting Research
Journal of Business Finance and Accounting, Forthcoming
 Mary E. Barth and Greg Clinch
Stanford University - Graduate School of Business and University of Melbourne - Department of Accounting
Date Posted: January 31, 2000
Last Revised: January 13, 2009
Working Paper Series
2448 downloads

Incl. Electronic Paper Rethinking the Structure of Accounting and Auditing
Yale ICF Working Paper No. 03-17
 Shyam Sunder
Yale University - School of Management
Date Posted: June 13, 2003
Working Paper Series
2439 downloads

Incl. Electronic Paper Expected Earnings and the Post-Earnings-Announcement Drift
 Yaniv Konchitchki , Xiaoxia Lou , Gil Sadka and Ronnie Sadka
University of California, Berkeley - Haas School of Business , University of Delaware - Alfred Lerner College of Business and Economics , Columbia Business School - Accounting, Business Law & Taxation and Boston College - Carroll School of Management
Date Posted: August 11, 2009
Last Revised: February 05, 2013
Working Paper Series
2438 downloads

Incl. Electronic Paper Leading Indicators of Goodwill Impairment
Journal of Accounting, Auditing and Finance, Forthcoming
 Carla Hayn and Patricia J. Hughes
University of California at Los Angeles and Deceased
Date Posted: November 21, 2005
Accepted Paper Series
2436 downloads

Incl. Electronic Paper Information Asymmetry, Information Precision, and the Cost of Capital
Review of Finance, 2011, Wharton Financial Institutions Center Working Paper No. 06-21
 Richard A. Lambert , Christian Leuz and Robert E. Verrecchia
University of Pennsylvania - Accounting Department , University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department
Date Posted: October 11, 2006
Last Revised: November 25, 2011
Working Paper Series
2422 downloads

Incl. Electronic Paper Earnings Quality and Auditor Independence: An Examination Using Non-audit Fee Data
 Carol Callaway Dee , Ayalew A. Lulseged and Tanya S. Nowlin
University of Colorado Denver , Florida State University - Department of Accounting and affiliation not provided to SSRN
Date Posted: March 22, 2002
Working Paper Series
2414 downloads

Incl. Electronic Paper Internal Control Weaknesses and Information Uncertainty
 Messod Daniel Beneish , Mary Brooke Billings and Leslie D. Hodder
Indiana University Bloomington - Department of Accounting , New York University and Indiana University Bloomington - Department of Accounting
Date Posted: April 19, 2006
Last Revised: April 23, 2008
Working Paper Series
2406 downloads

Incl. Electronic Paper Disclosure Practices of Foreign Companies Interacting with U.S. Markets
Harvard Business School Strategy Unit Working Paper No. 03-081, Harvard NOM Working Paper No. 03-29
 Tarun Khanna , Krishna Palepu and Suraj Srinivasan
Harvard University - Strategy Unit , Harvard University - Harvard Business School and Harvard Business School
Date Posted: May 26, 2003
Working Paper Series
2405 downloads

Incl. Electronic Paper Economic Value Measurement: Investment Recovery and Value Added - IRVA
Working Paper No. 7
 Ignacio Velez-Pareja
Master Consultores
Date Posted: April 26, 2000
Working Paper Series
2399 downloads

Incl. Electronic Paper Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility
 Wayne R. Guay and John E. Core
University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: November 10, 1998
Working Paper Series
2399 downloads

Incl. Electronic Paper Is Institutional Ownership Associated with Earnings Management and the Extent to which Stock Prices Reflect Future Earnings?
 Shivaram Rajgopal , Mohan Venkatachalam and James J. Jiambalvo
Emory University - Goizueta Business School , Duke University - Fuqua School of Business and University of Washington - Michael G. Foster School of Business
Date Posted: May 17, 1999
Working Paper Series
2397 downloads

Incl. Electronic Paper 'Cost Of Capital' in Residual Income for Performance Evaluation
Sauder School of Business Working Paper
 Peter O. Christensen , Gerald A. Feltham and Martin Guohai Wu
Aarhus University - Department of Economics and Business , University of British Columbia and University of Illinois at Urbana-Champaign
Date Posted: July 11, 2000
Working Paper Series
2393 downloads

Incl. Electronic Paper The Discovery and Reporting of Internal Control Deficiencies Prior to SOX-Mandated Audits
McCombs Working Paper No. ACC-02-05
 Hollis Ashbaugh Skaife , Daniel W. Collins and William R. Kinney, Jr.
University of Wisconsin, Madison - Department of Accounting and Information Systems , University of Iowa - Department of Accounting and University of Texas at Austin - Department of Accounting
Date Posted: April 07, 2005
Working Paper Series
2392 downloads

Incl. Electronic Paper The Equity Risk Premium is Lower Than You Think It Is: Empirical Estimates From a New Approach
 James J. Claus and Jacob K. Thomas
GSA Capital and Yale School of Management
Date Posted: June 06, 1999
Working Paper Series
2383 downloads

Incl. Electronic Paper Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items
Contemporary Accounting Research, Forthcoming
 Edward J. Riedl and Suraj Srinivasan
Boston University - School of Management and Harvard Business School
Date Posted: August 13, 2006
Last Revised: July 28, 2009
Working Paper Series
2373 downloads

Incl. Electronic Paper Accounting Conservatism and the Valuation of Accounting Numbers: Evidence on the Feltham-Ohlson (1996) Model
 Anwer S. Ahmed , Richard M. Morton and Thomas F. Schaefer
Texas A&M University - Mays Business School , Florida State University - Department of Accounting and University of Notre Dame - Department of Accountancy
Date Posted: November 06, 1998
Working Paper Series
2359 downloads

Incl. Electronic Paper Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research
Accounting Review, Forthcoming
 Ian D. Gow , Gaizka Ormazabal and Daniel J. Taylor
Harvard Business School , University of Navarra, IESE Business School and University of Pennsylvania - The Wharton School
Date Posted: July 31, 2008
Last Revised: October 24, 2010
Accepted Paper Series
2359 downloads

Incl. Electronic Paper Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings
 Hollis Ashbaugh Skaife and Morton Pincus
University of Wisconsin, Madison - Department of Accounting and Information Systems and University of California, Irvine
Date Posted: May 19, 2001
Working Paper Series
2353 downloads

Incl. Electronic Paper The Equivalance of Dividend, Cash Flows and Residual Earnings Approaches to Equity Valuation Employing Ideal Terminal Value Expressions
 Lucie Courteau , Jennifer L. Kao and Gordon D. Richardson
Free University of Bozen-Bolzano - School of Economics , University of Alberta - Department of Accounting, Operations & Information Systems and University of Toronto - Rotman School of Management
Date Posted: July 17, 2000
Working Paper Series
2353 downloads

Incl. Electronic Paper Regulatory Reform in the Wake of the Financial Crisis of 2007-2008
 Andrew W. Lo
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: May 04, 2009
Working Paper Series
2351 downloads

Incl. Electronic Paper The Effect of 10K Restatements on Firm Value, Information Asymmetries, and Investors' Reliance on Earnings
 Kirsten L. Anderson and Teri Lombardi Yohn
Georgetown University - Department of Accounting and Business Law and Indiana University
Date Posted: October 17, 2002
Working Paper Series
2341 downloads

Incl. Electronic Paper Toward An Ex Ante Cost-of-Capital
 William R. Gebhardt , Charles M.C. Lee and Bhaskaran Swaminathan
affiliation not provided to SSRN , Stanford University - Graduate School of Business and LSV Asset Management
Date Posted: January 25, 1999
Working Paper Series
2340 downloads

Incl. Electronic Paper A New Method for Ranking Academic Journals in Accounting and Finance
University of Stirling Accounting, Finance and Law Working Paper No. 01/2005
 Vivien A. Beattie and Alan Goodacre
University of Glasgow - Department of Accounting and Finance and University of Stirling - Department of Accounting and Finance
Date Posted: April 05, 2005
Working Paper Series
2339 downloads

Incl. Electronic Paper Empirical Tax Research in Accounting
JAE Rochester Conference April 2000
 Douglas A. Shackelford and Terry J. Shevlin
University of North Carolina at Chapel Hill and University of California-Irvine
Date Posted: October 12, 2000
Working Paper Series
2339 downloads

Incl. Electronic Paper On Comparing Residual Income and Discounted Cash Flow Models of Equity Valuation: A Response to Penman 2001
University of Michigan Business School
 Russell J. Lundholm and Terry O'Keefe
University of British Columbia - Sauder School of Business and University of Queensland - Accounting and Accountability
Date Posted: October 31, 2001
Working Paper Series
2339 downloads

Incl. Electronic Paper A Rude Awakening: Internet Shakeout in 2000
EFA 0660; EFMA 2000 Athens Meetings; Simon Business School Working Paper No. FR 00-13
 Elizabeth A. Demers and Baruch Lev
University of Virginia (UVA) - Darden School of Business and New York University - Stern School of Business
Date Posted: November 21, 2000
Working Paper Series
2335 downloads

Incl. Electronic Paper How to Gather Data Using a Web Crawler: An Application Using SAS to Search Edgar
 Joseph Engelberg and Srinivasan Sankaraguruswamy
University of California, San Diego (UCSD) - Rady School of Management and National University of Singapore (NUS) - Department of Accounting
Date Posted: October 09, 2007
Working Paper Series
2335 downloads

Incl. Electronic Paper Financial Accounting and Corporate Behavior
Boston Univ. School of Law Working Paper No. 06-05
 David I. Walker
Boston University School of Law
Date Posted: March 29, 2006
Working Paper Series
2327 downloads

Incl. Electronic Paper Financial Information and Earnings Quality: A Literature Review
 Séverine Hermanns
University of Namur
Date Posted: April 25, 2006
Working Paper Series
2323 downloads

Incl. Electronic Paper Value Creation Revisited: The Economic Profit
 Ignacio Velez-Pareja
Master Consultores
Date Posted: December 02, 1999
Working Paper Series
2317 downloads

Incl. Electronic Paper Outside Directors, Board Effectiveness, and Earnings Management
 Peter F. Pope , Ken V. Peasnell and Steven Young
City University London , Lancaster University - Department of Accounting and Finance and Lancaster University - Department of Accounting and Finance
Date Posted: September 16, 1998
Working Paper Series
2306 downloads

Incl. Electronic Paper The Implications of Accounting Distortions and Growth for Accruals and Profitability
 Richard G. Sloan and A. Irem Tuna
University of California at Berkeley - Haas School of Business and London Business School
Date Posted: March 26, 2004
Working Paper Series
2301 downloads

Incl. Electronic Paper Corporate Governance in Asia: Eight Case Studies
 Robert W. McGee
Fayetteville State University
Date Posted: January 09, 2008
Working Paper Series
2300 downloads

Incl. Electronic Paper Evidence on the Tradeoff Between Real Manipulation and Accrual Manipulation
 Amy Y. Zang
Hong Kong University of Science & Technology (HKUST) - School of Business and Management
Date Posted: February 06, 2007
Last Revised: February 03, 2008
Working Paper Series
2290 downloads

Incl. Electronic Paper Earnings-Based and Accrual-Based Market Anomalies: One Effect or Two?
 Daniel W. Collins and Paul Hribar
University of Iowa - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Date Posted: July 21, 1999
Working Paper Series
2289 downloads

Incl. Electronic Paper Joint Tests of Signaling and Income Smoothing Through Bank Loan Loss Provisions
 Kiridaran (Giri) Kanagaretnam , Dong-Hoon Yang and Gerald J. Lobo
McMaster University - Michael G. DeGroote School of Business , Information and Communications University (ICU) and University of Houston - C.T. Bauer College of Business
Date Posted: December 26, 2000
Working Paper Series
2289 downloads

Incl. Electronic Paper GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings
 Mark Thomas Bradshaw , Matthew Moberg and Richard G. Sloan
Boston College , Franklin Resources, Inc. and University of California at Berkeley - Haas School of Business
Date Posted: August 25, 2000
Working Paper Series
2288 downloads

Incl. Electronic Paper Research in Accounting for Income Taxes
 John R. Graham , Jana Smith Raedy and Douglas A. Shackelford
Duke University - Fuqua School of Business , University of North Carolina at Chapel Hill and University of North Carolina at Chapel Hill
Date Posted: December 07, 2008
Last Revised: September 20, 2012
Working Paper Series
2284 downloads

Incl. Electronic Paper Can Stock Recommendations Predict Earnings Management and Analysts' Earnings Forecast Errors?
 Jeffery S. Abarbanell and Reuven Lehavy
University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Michigan - Stephen M. Ross School of Business
Date Posted: July 24, 1999
Working Paper Series
2281 downloads

Incl. Electronic Paper A Transactional Genealogy of Scandal: From Michael Milken to Enron to Goldman Sachs
U of Penn, Inst for Law & Econ Research Paper No. 12-26, Georgetown Law and Economics Research Paper No. 12-034, Georgetown Public Law Research Paper No. 12-126
 William W. Bratton and Adam J. Levitin
Institute for Law and Economics, University of Pennsylvania Law School and Georgetown University Law Center
Date Posted: August 15, 2012
Last Revised: December 12, 2012
Working Paper Series
2277 downloads

Incl. Electronic Paper Financial Analysis and Control - Financial Ratio Analysis (Slides)
 Ignacio Velez-Pareja
Master Consultores
Date Posted: July 11, 2010
Last Revised: June 23, 2012
Working Paper Series
2276 downloads

Incl. Electronic Paper Testing the Ohlson Model: v or not v, that is the Question
 John R. M. Hand and Wayne R. Landsman
University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina (UNC) at Chapel Hill - Accounting Area
Date Posted: September 11, 1998
Working Paper Series
2269 downloads


 

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