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SSRN eLibrary Statistics:

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Abstracts: 484,509
Full Text Papers: 393,865
Authors: 226,776
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Last 12 months: 11,189,330
Last 30 days: 1,059,940

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SSRN eLibrary Search Results
JEL Code: M4
5,293,891 Total downloads
Showing Papers 3,251 - 3,300 of 13,024
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Incl. Electronic Paper Auditors' Going Concern Modified Opinions Post 2001: Increased Conservatism or Improved Accuracy
Peter J. Carey , Stuart Kortum and Robyn Moroney
affiliation not provided to SSRN , affiliation not provided to SSRN and Monash University
Date Posted: December 03, 2008
Working Paper Series
445 downloads

Incl. Electronic Paper Cash Compensation and Earnings' Components Around CEO Turnover: Does the Compensation Committee See Over the Horizon?
Mark R. Huson , Christine I. Wiedman and Heather A. Wier
University of Alberta - Department of Finance and Statistical Analysis , University of Waterloo and University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: July 23, 2003
Working Paper Series
445 downloads

Incl. Electronic Paper Performance Measurement in Universities: A Comparative Study of Two A&F Groups in the Netherlands and the UK
Henk J. ter Bogt and Robert William Scapens
University of Groningen - Faculty of Economics and Business - Dept. of Accounting and Manchester Business School
Date Posted: July 11, 2009
Working Paper Series
445 downloads

Incl. Electronic Paper Securities Price Consequences of the Private Securities Litigation Reform Act of 1995 and Related Events
Ashiq Ali and Sanjay Kallapur
University of Texas at Dallas - Naveen Jindal School of Management and Indian School of Business
Date Posted: March 28, 2001
Working Paper Series
445 downloads

Incl. Electronic Paper A Multidimensional Framework for Financial-Economic Decisions
ERIM Report Series Reference No. ERS-2003-021-F&A
Winfried G. Hallerbach and J. Spronk
Robeco Asset Management, Quantitative Strategies and Erasmus Research Institute of Management (ERIM)
Date Posted: February 13, 2006
Working Paper Series
444 downloads

Incl. Electronic Paper Analysts' Herding Propensity: Theory and Evidence from Earnings Forecasts
AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Murugappa (Murgie) Krishnan , Steve C. Lim and Ping Zhou
Yeshiva University , Texas Christian University - M.J. Neeley School of Business and City University of New York - CUNY Baruch College
Date Posted: September 12, 2006
Working Paper Series
444 downloads

Incl. Electronic Paper Consistency in Chocolate. A Fresh Look at Copeland's Hershey Foods & Co Case
Ignacio Velez-Pareja and Joseph Tham
Master Consultores and Duke University - Duke Center for International Development in the Sanford School of Public Policy
Date Posted: February 19, 2004
Working Paper Series
444 downloads

Incl. Electronic Paper Disclosure of Outsourcing in the Annual Report: Causes and Market Returns Effects
International Journal of Accounting Information Systems, Forthcoming
Ronald F. Premuroso , Terrance R. Skantz and Som Bhattacharya
The University of Montana , University of Texas - Arlington and Florida Atlantic University
Date Posted: February 22, 2007
Last Revised: December 28, 2012
Accepted Paper Series
444 downloads

Incl. Electronic Paper Do Managers' Accrual Decisions Speak Louder Than Words?
Glen A. Hansen and Christopher F. Noe
Pennsylvania State University - Department of Accounting and Massachusetts Institute of Technology - Sloan School of Management
Date Posted: March 11, 1998
Working Paper Series
444 downloads

Incl. Electronic Paper Financial Accounting Measurement: Instrumentation and Calibration
Accounting Enquiries, Vol. 7, No. 2, February 1998
Stanley C.W. Salvary
Canisius College - Department of Accounting
Date Posted: April 12, 2005
Accepted Paper Series
444 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 The Role of Audit Evidence in a Strategic Audit
Yasuhiro Ohta
Keio University
Date Posted: September 03, 2008
Working Paper Series
444 downloads

Incl. Electronic Paper A Latent Class Model of Earnings Attributes
Paul K. Chaney , Bruce Cooil and Debra C. Jeter
Vanderbilt University - Accounting , Vanderbilt University - Statistics and Vanderbilt University - Accounting
Date Posted: July 19, 2006
Last Revised: November 29, 2012
Working Paper Series
443 downloads

Incl. Electronic Paper An Analysis of Managerial Use and Market Consequences of Earnings Management and Expectation Management
The Accounting Review, Forthcoming
Somnath Das , Kyonghee Kim and Sukesh Patro
University of Illinois at Chicago , University of Missouri at Columbia and Northern Illinois University
Date Posted: September 20, 2008
Last Revised: March 15, 2012
Working Paper Series
443 downloads

Incl. Electronic Paper Are Client-Perceived Audit Firm Reputation and Audit Team Attributes Associated with Bign Audit Fees?
El'fred Boo and Hian Chye Koh
Nanyang Technological University (NTU) - Nanyang Business School and SIM University (UniSIM)
Date Posted: May 15, 2004
Working Paper Series
443 downloads

Incl. Electronic Paper Exploring the Effects of China's Two-Tier Board System and Ownership Structure on Firm Performance and Earnings Informativeness
Stella P.L. Cho
Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: March 20, 2008
Working Paper Series
443 downloads

Incl. Electronic Paper Informational Feedback Effect, Adverse Selection, and the Optimal Disclosure Policy
Chicago Booth Research Paper No. 11-13
Pingyang Gao and Pierre Jinghong Liang
University of Chicago - Booth School of Business and Carnegie Mellon University - Tepper School of Business
Date Posted: March 08, 2011
Last Revised: February 21, 2012
Working Paper Series
443 downloads

Incl. Electronic Paper Purchasing Power Parity and the Euro Area
ERIM Report Series Reference No. ERS-2004-025-F&A
Kees C. G. Koedijk , Ben Tims and Mathijs A. Van Dijk
Tilburg University - Department of Finance , Erasmus University Rotterdam (EUR) - Department of Financial Management and Erasmus University - Rotterdam School of Management
Date Posted: March 29, 2004
Working Paper Series
443 downloads

Incl. Electronic Paper The Earnings Announcement Premium Around the Globe
Brad M. Barber , Emmanuel T. De George , Reuven Lehavy and Brett Trueman
University of California, Davis , University of Michigan - Stephen M. Ross School of Business , University of Michigan - Stephen M. Ross School of Business and University of California, Los Angeles (UCLA) - Anderson School of Management
Date Posted: June 26, 2011
Last Revised: May 31, 2012
Working Paper Series
443 downloads

Incl. Electronic Paper Towards a More Comprehensive Understanding of the Roles of Management Accountants
European Accounting Review, Forthcoming
Sean M. Byrne and Bernard Pierce
Waterford Institute of Technology and Dublin City University Business School
Date Posted: June 06, 2007
Accepted Paper Series
443 downloads

Incl. Electronic Paper Board Diversity and the Demand for Higher Audit Effort
Ferdinand A. Gul , Bin Srinidhi and Judy S.L. Tsui
Monash University Sunway Campus , University of Texas at Arlington - Department of Accounting and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: March 15, 2009
Working Paper Series
442 downloads

Incl. Electronic Paper Book Review: Following the Money - the Enron Failure and the State of Corporate Disclosure
Review of Political Economy, Vol. 19, No. 2, pp. 281-283, April 2007
Yuri Biondi
French National Center for Scientific Research (CNRS)
Date Posted: March 22, 2006
Accepted Paper Series
442 downloads

Incl. Electronic Paper Hold 'em? Using Financial Statement Information to Pick Winners and Losers when Consensus Analysts' Recommendations are Neutral
James Michael Wahlen and Matthew M. Wieland
Indiana University Bloomington - Department of Accounting and Kelley School of Business Indianapolis
Date Posted: June 20, 2007
Working Paper Series
442 downloads

Incl. Electronic Paper Institutional Investment Horizons and CEO Compensation
AAA Management Accounting Section 2006 Meeting Paper
Jae Yong Shin
Seoul National University - College of Business Administration
Date Posted: August 01, 2005
Last Revised: August 10, 2008
Working Paper Series
442 downloads

Incl. Electronic Paper The Debt Contracting Value of Accounting Information and Loan Syndicate Structure
Ryan T. Ball , Robert M. Bushman and Florin P. Vasvari
University of Michigan - Stephen M. Ross School of Business , University of North Carolina at Chapel Hill - Kenan-Flagler Business School and London Business School
Date Posted: September 05, 2006
Working Paper Series
442 downloads

Incl. Electronic Paper Accounting Conservatism and Board Efficiency
AAA 2013 Management Accounting Section (MAS) Meeting Paper
Yanmin Gao and Alfred Wagenhofer
City University of Hong Kong - College of Business and University of Graz - Institute of Management Accounting and Controlling
Date Posted: August 12, 2012
Last Revised: October 16, 2012
Working Paper Series
441 downloads

Incl. Electronic Paper Dr. Jekyll & Mr. Skilling: How Enron's Public Image Morphed from the Most Innovative Company in the Fortune 500 to the Most Notorious Company Ever
ENRON: CORPORATE FIASCOS AND THEIR IMPLICATIONS, Foundation Press 2004
Jeffrey D. Van Niel and Nancy B. Rapoport
Independent and University of Nevada, Las Vegas, William S. Boyd School of Law
Date Posted: February 24, 2004
Accepted Paper Series
441 downloads

Incl. Electronic Paper Tax Savings on Repatriations of Foreign Earnings Under the American Jobs Creation Act of 2004
Tax Notes, Vol. 108, No. 7, August 8, 2005
Susan Albring , Ann C. Dzuranin and Lillian F. Mills
Syracuse University - Joseph I. Lubin School of Accounting , University of South Florida - School of Accountancy and University of Texas at Austin - McCombs School of Business
Date Posted: August 02, 2005
Accepted Paper Series
441 downloads

Incl. Electronic Paper The Evolution of Financial Reporting for Private Entities in the European Union
Michele Bertoni and Bruno De Rosa
University of Trieste - Department of Economics, Business, Mathematics and Statistics and University of Trieste - Department of Business Administration
Date Posted: January 15, 2010
Last Revised: January 31, 2010
Working Paper Series
441 downloads

Incl. Electronic Paper ‘Say on Pay’ Design and its Repercussion on CEO Investment Incentives, Compensation, and Firm Profit
Robert F. Göx , Frédéric Imhof and Alexis H. Kunz
University of Zurich - Department of Business Administration (IBW) , University of Lausanne - Faculty of Business and Economics and University of Bern - Institute of Accounting and Control
Date Posted: April 13, 2010
Last Revised: August 01, 2011
Working Paper Series
441 downloads

Incl. Electronic Paper Adverse Effects of Uniform Written Reporting Standards on Accounting Practice, Education, and Research
Shyam Sunder
Yale University - School of Management
Date Posted: November 13, 2007
Last Revised: February 19, 2010
Working Paper Series
440 downloads

Incl. Electronic Paper Disclosure Timing: Determinants of Quarterly Earnings Release Dates
Partha Sengupta
Government of the United States of America - Office of the Comptroller of the Currency (OCC)
Date Posted: December 03, 2004
Working Paper Series
440 downloads

Incl. Electronic Paper Do SEC Disclosures Reduce Investors' Disagreements about Firms' Exposures to Market Risk?: A Trading Volume Analysis
Thomas J. Linsmeier , Daniel B. Thornton and Mohan Venkatachalam
Financial Accounting Standards Board , Queen's University and Duke University - Fuqua School of Business
Date Posted: October 16, 2000
Working Paper Series
440 downloads

Incl. Electronic Paper Investor Perceptions of Board Performance: Evidence from Uncontested Director Elections
Paul E. Fischer , Jeffrey D. Gramlich , Brian P. Miller and Hal D. White
University of Pennsylvania - The Wharton School , University of Southern Maine - School of Business , Indiana University - Kelley School of Business and University of Michigan - Ross School of Business
Date Posted: March 02, 2008
Last Revised: April 26, 2010
Working Paper Series
440 downloads

Incl. Electronic Paper Responsibility for Cost Management Hinders Learning to Avoid the Winner's Curse
Robert J. Bloomfield and Joan L. Luft
Cornell University - Samuel Curtis Johnson Graduate School of Management and Michigan State University - Department of Accounting & Information Systems
Date Posted: September 28, 2004
Working Paper Series
440 downloads

Incl. Electronic Paper Upgrades Vs. Downgrades: The Impact on Access to Information and Analysts' Forecast Accuracy
Shuping Chen and Dawn A. Matsumoto
University of Texas at Austin - Red McCombs School of Business and University of Washington - Department of Accounting
Date Posted: February 23, 2004
Working Paper Series
440 downloads

Incl. Electronic Paper Corporate Governance and Quality of Accounting Information: The Relation of Content and Logit Betwing Fiscal Board and Independent Auditor Opinion in Brazilian Companies Listed at Bovespa (2006)
Antonio Nunes Pereira
Fucape Business School
Date Posted: June 08, 2009
Working Paper Series
439 downloads

Incl. Electronic Paper Do Local Analysts Know More? A Cross-Country Study of the Performance of Local Analysts and Foreign Analysts
Journal of Financial Economics (JFE), Forthcoming
Kee-Hong Bae , Hongping Tan and Rene M. Stulz
York University - Schulich School of Business , University of Waterloo and Ohio State University (OSU) - Department of Finance
Date Posted: October 13, 2005
Accepted Paper Series
439 downloads

Incl. Electronic Paper Does Mandatory Audit Firm Rotation Improve or Impair Corporate Investment Efficiency?
Tong Lu and Shiva Sivaramakrishnan
University of Houston and Texas A&M University (TAMU) - Department of Accounting
Date Posted: April 26, 2010
Working Paper Series
439 downloads

Incl. Electronic Paper Executive Compensation Disclosure and Private Control Benefits: A Comparison of U.S. And Canadian Dual Class Firms
Surjit Tinaikar
University of Florida
Date Posted: December 14, 2006
Last Revised: January 11, 2009
Working Paper Series
439 downloads

Incl. Electronic Paper For Finite Cash Flows, what is the Correct Formula for the Return to Levered Equity?
Joseph Tham and Ignacio Velez-Pareja
Duke University - Duke Center for International Development in the Sanford School of Public Policy and Master Consultores
Date Posted: May 11, 2004
Working Paper Series
439 downloads

Incl. Electronic Paper From Low-Quality Reporting to Financial Crises: Politics of Disclosure Regulation Along the Economic Cycle
Journal of Accounting & Economics (JAE), Forthcoming
Jeremy Bertomeu and Robert P. Magee
CUNY Baruch College and Northwestern University
Date Posted: September 19, 2010
Last Revised: August 26, 2011
Accepted Paper Series
439 downloads

Incl. Electronic Paper How Markets Valuate and Response to IFRS Reconciliations Adjustments in Finland
Hannu J. Schadewitz and Markku J. Vieru
Turku School of Economics - Department of Accounting & Finance and University of Lapland - Faculty of Social Sciences
Date Posted: August 13, 2007
Working Paper Series
439 downloads

Incl. Electronic Paper Market Value of Insurance Contracts with Profit Sharing
Journal of Risk Finance, Vol. 3, No. 3, 2002
Pieter Bouwknegt and Antoon Pelsser
Nationale-Nederlanden and Maastricht University
Date Posted: May 16, 2001
Last Revised: May 08, 2011
Accepted Paper Series
439 downloads

Incl. Electronic Paper Performance Measurement at Thomas J. Lipton
Darden Case No.: UVA-C-2125
Brandt R. Allen
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
439 downloads

Incl. Electronic Paper What Can We Conclude from Common Tests of Accrual Mispricing?
Mozaffar Khan
University of Minnesota - Twin Cities - Carlson School of Management
Date Posted: June 21, 2007
Last Revised: December 22, 2011
Working Paper Series
439 downloads

Incl. Electronic Paper Accounting Narratives and Impression Management
The Routledge Companion to Communication in Accounting, 2013
Niamh M. Brennan and Doris M. Merkl-Davies
University College Dublin (UCD) - Quinn School of Business and Bangor University
Date Posted: June 28, 2011
Last Revised: April 28, 2013
Accepted Paper Series
438 downloads

Incl. Electronic Paper Compensation Objectives and Business Unit Pay Strategy
Chicago Booth School of Business Research Paper No. 08-24
Joseph Gerakos , Christopher D. Ittner and Frank Moers
University of Chicago - Booth School of Business , University of Pennsylvania - Accounting Department and Maastricht University School of Business and Economics
Date Posted: December 17, 2008
Last Revised: February 24, 2013
Working Paper Series
438 downloads

Incl. Electronic Paper Insider Trading and Earnings Reporting: Evidence of Managerial Optimism or Opportunism?
Carol Marie Boyer , Stephen John Ciccone and Wei Zhang
Long Island University CW Post , University of New Hampshire - Department of Accounting & Finance and SUNY at Albany
Date Posted: September 13, 2003
Working Paper Series
438 downloads

Incl. Electronic Paper Lexis Nexus Complexus: Comparative Contract Law and International Accounting Collide in the IASB-FASB Revenue Recognition Exposure Draft
46 Vanderbilt Journal of Transnational Law 515 (2013)
Kurt S. Schulzke , Gerlinde Berger-Walliser and Pier Luigi Marchini
Kennesaw State University , University of Connecticut and University of Parma - Department of Economics
Date Posted: September 01, 2012
Last Revised: April 10, 2013
Accepted Paper Series
438 downloads


 

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