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SSRN eLibrary Statistics:

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

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

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Total References: 8,480,523
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5,722,240
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  Footnotes:
77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M4
5,293,095 Total downloads
Showing Papers 3,301 - 3,350 of 13,023
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Incl. Electronic Paper Renegotiation and Relative Performance Evaluation: Why an Informative Signal May Be Useless
Review of Accounting Studies, Vol. 6, No. 1, 2001
Andrew Yim
City University London - Cass Business School
Date Posted: August 11, 1999
Last Revised: April 27, 2010
Accepted Paper Series
438 downloads

Incl. Electronic Paper The Effects of Wal-Mart on the Profitability and Investor Valuation of its Suppliers
Marty Gosman and Mark J. Kohlbeck
Quinnipiac University and Florida Atlantic University - School of Accounting
Date Posted: June 06, 2006
Working Paper Series
438 downloads

Incl. Electronic Paper Weighing the Evidence on the Relation between External Corporate Financing Activities, Accruals and Stock Returns
Journal of Accounting & Economics (JAE), Vol. 42, pp. 87-105, 2006
Daniel A. Cohen and Thomas Z. Lys
University of Texas at Dallas - Naveen Jindal School of Management and Northwestern University - Kellogg School of Management
Date Posted: April 24, 2006
Accepted Paper Series
438 downloads

Incl. Electronic Paper Competition in Auditing Revisited: Theory and Evidence Re-examined
Rajib Doogar and Robert F. Easley
University of Illinois at Urbana-Champaign - Department of Accountancy and University of Notre Dame
Date Posted: September 26, 1997
Working Paper Series
437 downloads

Incl. Electronic Paper Do Global Risk Factors Matter for International Cost of Capital Computations?
ERIM Report Series Reference No. ERS-2002-100-F&A
Kees C. G. Koedijk and Mathijs A. Van Dijk
Tilburg University - Department of Finance and Erasmus University - Rotterdam School of Management
Date Posted: January 18, 2003
Working Paper Series
437 downloads

Incl. Electronic Paper Earnings Volatility, Post-Earnings Announcement Drift and Trading Frictions
Journal of Accounting Research
Sean Cao and Ganapathi S. Narayanamoorthy
University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign
Date Posted: March 23, 2010
Last Revised: August 15, 2011
Accepted Paper Series
437 downloads

Incl. Electronic Paper Recent Trends in Audit Report and Earnings Announcement Lags
Jayanthi Krishnan and Joon S. Yang
Temple University - Department of Accounting and Sogang University
Date Posted: February 22, 2009
Working Paper Series
437 downloads

Incl. Electronic Paper The Future of Creditor Protection Through Capital Maintenance Rules in European Company Law
LEGAL CAPITAL IN EUROPE, ECFR SPECIAL VOLUME 1, pp. 341-364, Marcus Lutter, ed., 2006
Christoph Kuhner
University of Cologne
Date Posted: July 16, 2010
Accepted Paper Series
437 downloads

Incl. Electronic Paper The Value of Verification in Debt Financing: Evidence from Private U.S. Firms
Journal of Accounting Research, Forthcoming, Chicago Booth Accounting Research Paper
Michael Minnis
University of Chicago - Booth School of Business
Date Posted: February 01, 2011
Accepted Paper Series
437 downloads

Incl. Electronic Paper An Experiment in Fair Value Accounting: UK Investment Vehicles
European Accounting Review, Forthcoming
Jo Danbolt and Bill Rees
University of Edinburgh Business School and University of Edinburgh Business School
Date Posted: November 12, 2007
Accepted Paper Series
436 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
436 downloads

Incl. Electronic Paper Risk Reporting Quality: Implications of Academic Research for Financial Reporting Policy
Stephen G. Ryan
New York University (NYU) - Leonard N. Stern School of Business
Date Posted: December 10, 2011
Last Revised: December 23, 2011
Working Paper Series
436 downloads

Incl. Electronic Paper Sec Scrutiny and the Evolution of Non-Gaap Reporting
The Accounting Review, Vol. 83, No. 1, pp. 157-184, 2008
Kalin S. Kolev , Carol A. Marquardt and Sarah E. McVay
Yale School of Management , CUNY – Baruch College and University of Washington
Date Posted: January 03, 2007
Last Revised: March 10, 2010
Accepted Paper Series
436 downloads

Incl. Electronic Paper Economic Effects of Transparency in International Equity Markets: A Review and Suggestions for Future Research
Foundations and Trends in Accounting, Vol. 5, No. 3, pp. 175-241, 2010
Mark H. Lang and Mark G. Maffett
University of North Carolina at Chapel Hill and University of Chicago - Booth School of Business
Date Posted: September 30, 2010
Last Revised: September 19, 2012
Accepted Paper Series
435 downloads

Incl. Electronic Paper Moody's Approach to Other Comprehensive Income Items when Calculating Effective Leverage for Finance Companies
Craig Emrick , Mark Wasden and Robert Young
Moody's Investors Service , Moody's Investors Service and Moody's Investors Service
Date Posted: January 24, 2007
Working Paper Series
435 downloads

Incl. Electronic Paper Paradoxes of Management and Control in a New Economy Firm
MANAGEMENT ACCOUNTING IN THE DIGITAL ECONOMY, Alnoor Bhimani, ed., Oxford University Press, November 2003
Kari Lukka and Markus Granlund
Turku School of Economics - Department of Accounting and Finance and Turku School of Economics
Date Posted: January 18, 2004
Accepted Paper Series
435 downloads

Incl. Electronic Paper The Association Between Institutional Ownership and Audit Properties
Sam Han , Tony Kang and Lynn L. Rees
Korea University Business School , Oklahoma State University - School of Accounting and Texas A&M University (TAMU) - Department of Accounting
Date Posted: July 27, 2009
Working Paper Series
435 downloads

Incl. Electronic Paper The Incremental Predictive Ability of Accrual Models With Respect to Future Cash Flows
Timothy R. Yoder
University of Nebraska at Omaha
Date Posted: February 15, 2007
Working Paper Series
435 downloads

Incl. Electronic Paper AIFRS - A Practitioner's Viewpoint
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 2, No. 1, pp. 9-19, 2007
Wayne Lonergan
University of Sydney
Date Posted: September 05, 2007
Accepted Paper Series
434 downloads

Incl. Electronic Paper Cyber-Coordinating Mechanism and Strategic Management Accounting
Yuanlue Fu
Xiamen University - Center for Accounting Studies
Date Posted: August 24, 2006
Working Paper Series
434 downloads

Incl. Electronic Paper Financial Accounting Effects of Tax Aggressiveness: Contracting and Measurement
Tuck School of Business Working Paper No. 2010-83
Anja De Waegenaere , Richard C. Sansing and J. Wielhouwer
Tilburg University - Center for Economic Research (CentER) , Dartmouth College - Tuck School of Business and VU University Amsterdam
Date Posted: October 25, 2010
Last Revised: April 17, 2013
Working Paper Series
434 downloads

Incl. Electronic Paper Firm Complexity and Board of Director Composition
Antonio Parbonetti and Garen Markarian
University of Padua and Fundación Instituto de Empresa, S.L. - IE Business School
Date Posted: May 09, 2007
Working Paper Series
434 downloads

Incl. Electronic Paper Horizon-Dependent Underreaction in Financial Analysts' Earnings Forecasts
Contemporary Accounting Research, Vol. 23, No. 1, Spring 2006, McCombs Research Paper Series No. ACC-04-05
Jana Smith Raedy , Philip B. Shane and Yanhua Sunny Yang
University of North Carolina at Chapel Hill , University of Virginia - McIntire School of Commerce and University of Connecticut
Date Posted: October 03, 2003
Last Revised: September 20, 2012
Accepted Paper Series
434 downloads

Incl. Electronic Paper Impact of Management Control Systems' Intensity of Use on Joint Venture's Performance: An Empirical Assessment
AAA 2007 Management Accounting Section (MAS) Meeting
Marcela Porporato
York University - Atkinson School of Administrative Studies
Date Posted: July 28, 2006
Working Paper Series
434 downloads

Incl. Electronic Paper Influencing Contingencies on Management Accounting Practices in Estonian Manufacturing Companies
University of Tartu - Economics and Business Administration Working Paper No. 13
Toomas Haldma and Kertu Laats
University of Tartu - Department of Finance & Accounting and University of Tartu - Department of Finance & Accounting
Date Posted: September 20, 2003
Working Paper Series
434 downloads

Incl. Electronic Paper Leverage: Operating, Financial and Total (Slides)
Ignacio Velez-Pareja
Master Consultores
Date Posted: July 17, 2010
Last Revised: February 26, 2013
Working Paper Series
434 downloads

Incl. Electronic Paper Margin Trading, Overpricing, and Synchronization Risk
Review of Financial Studies, Forthcoming
Sanjeev Bhojraj , Robert J. Bloomfield and William B. Tayler
Cornell University - Samuel Curtis Johnson Graduate School of Management , Cornell University - Samuel Curtis Johnson Graduate School of Management and Brigham Young University
Date Posted: August 24, 2005
Working Paper Series
434 downloads

Incl. Electronic Paper Ownership Structure, Corporate Governance and Analyst Following: A Study of French Listed Firms
Sabri Boubaker and Florence Labégorre
Champagne School of Management (Groupe Esc Troyes) and University of Lille I - Institute of Business Administration
Date Posted: July 30, 2007
Working Paper Series
434 downloads

Incl. Electronic Paper Specialist Audit Quality Differentiation in Banks: The Case of Hong Kong Incorporated Institutions
Thomas Sing-chiu Lau
Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: December 14, 2000
Working Paper Series
434 downloads

Incl. Electronic Paper The Impact of Accounting Distortions on Performance and Growth Measures
Cheng Y. Lai
University of New South Wales - Australian School of Business
Date Posted: April 10, 2011
Working Paper Series
434 downloads

Incl. Electronic Paper Using Earnings Forecasts to Simultaneously Estimate Firm-Specific Cost of Equity and Long-Term Growth
Review of Accounting Studies, Forthcoming
Alexander Nekrasov and Maria Ogneva
University of California, Irvine - Paul Merage School of Business and University of Southern California - Marshall School of Business
Date Posted: December 15, 2010
Last Revised: March 09, 2011
Accepted Paper Series
434 downloads

Incl. Electronic Paper Value Based Trade Credit Decision Making
Problems of Company Value Management, pp. 173-180, 2007
Grzegorz Michalski
Wroclaw University of Economics
Date Posted: January 07, 2008
Accepted Paper Series
434 downloads

Incl. Electronic Paper Affine Processes for Dynamic Mortality and Actuarial Valuations
Cass Business School Research Paper
Enrico Biffis
Imperial College Business School
Date Posted: January 12, 2005
Working Paper Series
433 downloads

Incl. Electronic Paper Analyzing Stock Buyback Board Decisions (#4) - Oracle Case Study
M. A. Gumport
MG Holdings/SIP
Date Posted: June 22, 2007
Last Revised: April 21, 2009
Working Paper Series
433 downloads

Incl. Electronic Paper Board Independence and Real Earnings Management: The Case of R&D Expenditure
Corporate Governance: An International Review, Forthcoming
Beatriz Garcia Osma
Universidad Autonoma de Madrid
Date Posted: May 24, 2008
Accepted Paper Series
433 downloads

Incl. Electronic Paper Culture Creating Function of Accounting
GENERAL ACCOUNTING. THEORY TOWARDS BALANCING THE SOCIETY, Dobija M., Martin S., eds., Leon Kozminski Academy of Entrepreneurship and Management, Warsaw 2004
Bartosz Kurek
Cracow University of Economics - Department of Accounting
Date Posted: November 18, 2005
Last Revised: August 03, 2009
Accepted Paper Series
433 downloads

Incl. Electronic Paper Does Credible Mean Reliable? The Case Of Asset Revaluations
Julie Cotter
University of Southern Queensland
Date Posted: December 11, 1999
Working Paper Series
433 downloads

Incl. Electronic Paper Earnings Management in Spain. Some Evidence from Companies Quoted in the Spanish Stock Exchange
UPF Economics and Business Working Paper No. 677
Oriol Amat , Jordi Perramon and Ester Oliveras
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences , Universitat Pompeu Fabra - Faculty of Economic and Business Sciences and Universitat Pompeu Fabra - Faculty of Economic and Business Sciences
Date Posted: October 01, 2003
Working Paper Series
433 downloads

Incl. Electronic Paper Effective Tax Rate Changes and Earnings Stripping Following Corporate Inversion
Jim A. Seida and William F. Wempe
University of Notre Dame - Department of Accountancy and Texas Christian University - M.J. Neeley School of Business
Date Posted: May 18, 2004
Working Paper Series
433 downloads

Incl. Electronic Paper Knowledge Translation in Management Accounting and Control: A Case Study of a Multinational Firm in Transitional Economies
European Accounting Review, Vol. 16, No. 4, 2007
Sinikka Moilanen
University of Oulu - Department of Accounting and Finance
Date Posted: September 15, 2005
Last Revised: June 05, 2008
Accepted Paper Series
433 downloads

Incl. Electronic Paper Managerial Risk Accounting and Control - A German Perspective
Peter Winter
University of Mannheim - Department of Business Administration, Management Accounting and Operations Management
Date Posted: April 07, 2008
Working Paper Series
433 downloads

Incl. Electronic Paper Publication Rates of Governmental and Nonprofit Manuscripts Among Twenty-Five Leading Academic Accounting Journals
Paul A. Copley , Bradley M. Roof and Eileen M. Shifflett
James Madison University - School of Accounting , James Madison University - School of Accounting and James Madison University - School of Accounting
Date Posted: March 06, 2009
Working Paper Series
433 downloads

Incl. Electronic Paper Rethinking Corporate Governance in Ethiopia
Minga Negash
Metropolitan State University of Denver - Department of Accounting
Date Posted: September 08, 2008
Working Paper Series
433 downloads

Incl. Electronic Paper An Analysis of Financial Statement Issues Reported as Discussed and Negotiated by Key Preparer-Side Groups in UK Listed Companies in the First and Second Years of IFRS Implementation
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Vivien A. Beattie , Stella Fearnley and Tony Hines
University of Glasgow - Department of Accounting and Finance , Portsmouth Business School and University of Portsmouth
Date Posted: October 02, 2008
Working Paper Series
432 downloads

Incl. Electronic Paper Demand for Audit Quality in Small Private Firms: Evidence on Ownership Effects
Mervi Niskanen , Jukka Karjalainen and Jyrki Niskanen
University of Eastern Finland , University of Eastern Finland - Department of Business and University of Kuopio - Department of Business and Management
Date Posted: January 09, 2009
Last Revised: April 06, 2009
Working Paper Series
432 downloads

Incl. Electronic Paper Has Regulation G Improved the Information Quality of Non-GAAP Earnings Disclosures?
Han Yi
Korea University
Date Posted: September 18, 2006
Working Paper Series
432 downloads

Incl. Electronic Paper Improving the Comparability of Insolvency Predictions
Dresden Economics Discussion Paper Series No. 08/2005
Martin Bemmann
affiliation not provided to SSRN
Date Posted: June 01, 2005
Working Paper Series
432 downloads

Incl. Electronic Paper Initiative, Incentives and Soft Information: How Does Delegation Impact The Role of Bank Relationship Managers?
London Business School, IFA Working Paper No. 404
Jose Maria Liberti
DePaul University
Date Posted: April 30, 2004
Working Paper Series
432 downloads

Incl. Electronic Paper Introducing the First Management Control Systems: Evidence from the Retail Sector
Accounting Review, January 2007
Tatiana Sandino
Harvard Business School - Accounting and Control
Date Posted: August 30, 2006
Last Revised: November 24, 2009
Accepted Paper Series
432 downloads

Incl. Electronic Paper Measuring Operations: An Analysis of the Financial Statements of U.S. Private Colleges and Universities
Hauser Center for Nonprofit Organizations Working Paper No. 17
Mary Fischer , Teresa P. Gordon , Janet S. Greenlee and Elizabeth K. Keating
University of Texas at Tyler - College of Business & Technology , University of Idaho , University of Dayton - School of Business Administration and Harvard University - John F. Kennedy School of Government
Date Posted: March 13, 2003
Working Paper Series
432 downloads


 

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