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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,272
Full Text Papers: 393,643
Authors: 226,678
Papers Received in
  Last 12 months:
68,942

Paper Downloads:
To date: 65,917,226
Last 12 months: 11,175,672
Last 30 days: 1,053,329

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Papers with
  Resolved
  References:
238,981
Total References: 8,480,523
Papers with Cites: 230,038
Total Citation
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5,722,240
Papers with
  Resolved
  Footnotes:
77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M4
5,291,138 Total downloads
Showing Papers 3,341 - 3,390 of 13,020
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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 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
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 On International Accounting Valuation
Jing Liu
The Cheung Kong Graduate School of Business
Date Posted: April 30, 2004
Working Paper Series
432 downloads

Incl. Electronic Paper The Effects of Corporate Social Responsibility Investment, Assurance, and Perceived Fairness on Investors’ Judgments
Helen L. Brown-Liburd , Jeffrey R. Cohen and Valentina L. Zamora
Rutgers University, Newark - Rutgers Business School - Department of Accounting and Information Systems , Boston College - Department of Accounting and Seattle University - Albers School of Business and Economics
Date Posted: January 16, 2012
Working Paper Series
432 downloads

Incl. Electronic Paper Capital Market Consequences of Managers’ Voluntary Disclosure Styles
Holly Yang
University of Pennsylvania - The Wharton School
Date Posted: October 13, 2010
Last Revised: December 06, 2011
Working Paper Series
431 downloads

Incl. Electronic Paper Inferring Accounting Information from Corporate Financing Choices: An Examination of Security Issuances in the Banking Industry
Marguerite L. Bishop and Thomas Z. Lys
University of Pennsylvania - Accounting Department and Northwestern University - Kellogg School of Management
Date Posted: November 21, 2000
Working Paper Series
431 downloads

Incl. Electronic Paper Psychological Pathways to Fraud: Understanding and Preventing Fraud in Organizations
Journal of Business Ethics, Forthcoming
Pamela R. Murphy and Tina Dacin
Queen's School of Business and Queen's School of Business
Date Posted: October 22, 2009
Last Revised: January 12, 2011
Accepted Paper Series
431 downloads

Incl. Electronic Paper The Sarbanes-Oxley Act: Legal Implications and Research Opportunities
Boston College Law School Research Paper No. 122, Research in Accounting Regulation, Vol. 19, 2006
Stephen Kwaku Asare , Lawrence A. Cunningham and Arnold Wright
University of Florida - Fisher School of Accounting , George Washington University Law School and Northeastern University - Accounting Area
Date Posted: November 28, 2006
Accepted Paper Series
431 downloads

Incl. Electronic Paper Value Line and I/B/E/S Earnings Forecasts in the Presence of Nonrecurring Gains and Losses: Evidence of Inconsistency
Barbara G. Pierce and Terrance R. Skantz
Winthrop University - Business Administration and University of Texas - Arlington
Date Posted: January 21, 1998
Working Paper Series
431 downloads

Incl. Electronic Paper Are Stock Option Grants to Directors of State-Controlled Chinese Firms Listed in Hong Kong Genuine Compensation?
Accounting Review, Forthcoming
Zhihong Chen , Yuyan Guan and Bin Ke
City University of Hong Kong , City University of Hong Kong - Department of Accountancy and Nanyang Technological University
Date Posted: August 24, 2008
Last Revised: February 21, 2013
Accepted Paper Series
430 downloads

Incl. Electronic Paper Commodity Price Shocks and Economic State Variables: Empirical Insights Into Asset Valuation and Risk in the Oil and Gas Sector
Gavin Lee Kretzschmar and Axel Kirchner
University of Edinburgh - Accounting and Finance and University of Edinburgh
Date Posted: September 18, 2006
Working Paper Series
430 downloads

Incl. Electronic Paper Historical Cost and Price-level Accounting: A Study for Brazilian Companies
Cesar Augusto Tiburcio Silva
Universidade de Brasília (UnB)
Date Posted: June 04, 2001
Working Paper Series
430 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
430 downloads

Incl. Electronic Paper Securitizing Audit Failure Risk: An Alternative to Caps on Damages
William & Mary Law Review, Vol. 49, p. 3, 2007, GWU Legal Studies Research Paper No. 349, GWU Law School Public Law Research Paper No. 349
Lawrence A. Cunningham
George Washington University Law School
Date Posted: September 07, 2007
Accepted Paper Series
430 downloads

Incl. Electronic Paper The Credibility of Accounting Classification: Determinants and Consequences
Frank D. Hodge , Patrick E. Hopkins and Jamie H. Pratt
University of Washington - Michael G. Foster School of Business , Indiana University and Indiana University Bloomington - Department of Accounting
Date Posted: May 04, 2003
Working Paper Series
430 downloads

Incl. Electronic Paper CEO/CFO Certification and Emerging Needs to Separate Facts and Forecasts: Exploring 'Intertemporal Financial Statements' with Two Time-Phases
Jonathan C. Glover , Yuji Ijiri , Carolyn B. Levine and Pierre Jinghong Liang
Carnegie Mellon University - David A. Tepper School of Business , Carnegie Mellon University , Carnegie Mellon University - David A. Tepper School of Business and Carnegie Mellon University - Tepper School of Business
Date Posted: January 23, 2003
Working Paper Series
429 downloads

Incl. Electronic Paper Sarbanes-Oxley, Kermit the Frog, and Competition Regarding Audit Quality
Notre Dame Legal Studies Paper No. 08-10, Journal of Business & Technology Law, Vol. 3, pp. 207-219, 2008
Matthew J. Barrett
Notre Dame Law School
Date Posted: March 31, 2008
Last Revised: April 18, 2008
Accepted Paper Series
429 downloads

Incl. Electronic Paper Valuating Cash Flows in an Inflationary Environment: The Case of World Bank
VALUATING CASH FLOWS IN AN INFLATIONARY ENVIRONMENT: THE CASE OF WORLD BANK, Barbara T. Credan, ed., Trends in Inflation Research, Nova Publishers, 2006
Ignacio Velez-Pareja
Master Consultores
Date Posted: August 04, 2005
Last Revised: April 01, 2009
Accepted Paper Series
429 downloads

Incl. Electronic Paper Audit Review: Managers' Interpersonal Expectations and Conduct of The Review
Michael Gibbins and Ken Trotman
University of Alberta - Department of Accounting, Operations & Information Systems and University of New South Wales (UNSW) - School of Accounting
Date Posted: July 30, 2001
Working Paper Series
428 downloads

Incl. Electronic Paper Banks' Earnings Management before Potential Violation of Dividend Regulation in Japan
Economics Working Paper No. 238
Kazuo Kato , Michio Kunimura and Yasushi Yoshida
Osaka University of Economics , Nagoya City University - Department of Economics and Sumitomo-Life Research Institute, Inc.
Date Posted: June 27, 2001
Working Paper Series
428 downloads

Incl. Electronic Paper Bonding to the Improved Disclosure Environment in the United States: Firms' Listing Choices and Their Capital Market Consequences
Journal of Contemporary Accounting and Economics, Forthcoming
Ole-Kristian Hope , Tony Kang and Yoonseok Zang
University of Toronto - Rotman School of Management , Oklahoma State University - School of Accounting and Singapore Management University - School of Accountancy
Date Posted: December 04, 2006
Working Paper Series
428 downloads

Incl. Electronic Paper Corporate Governance, Monitoring and Litigation as Substitutes to Solve Agency Problem
Saumya Mohan
University of Texas at Austin - Department of Finance
Date Posted: January 06, 2005
Working Paper Series
428 downloads

Incl. Electronic Paper Evidence on the Incremental Information Contained in the Components of Restructuring Charges
Thomas J. Lopez
University of Alabama - Culverhouse School of Accountancy
Date Posted: November 15, 1999
Working Paper Series
428 downloads

Incl. Electronic Paper Framework of Environmental Management Accounting: An Overview
Mr. Md. Kamruzzaman
Green University of Bangladesh, Business School
Date Posted: November 23, 2012
Last Revised: November 26, 2012
Working Paper Series
428 downloads

Incl. Electronic Paper Magic Pudding or Regulatory Arbitrageur's Friend? The Use of Hybrid Debt Equity Securities by Australian Listed Corporations
MGSM Working Paper No. 2006-4
Tyrone M. Carlin , Guy Ford and Nigel Finch
The University of Sydney Business School , Macquarie University - Graduate School of Management and The University of Sydney Business School
Date Posted: May 15, 2006
Working Paper Series
428 downloads

Incl. Electronic Paper Cash Flow Valuation in an Inflationary World: The Case of World Bank for Regulated Firms
Ignacio Velez-Pareja
Master Consultores
Date Posted: January 06, 2005
Working Paper Series
427 downloads

Incl. Electronic Paper Corporate Governance, Shareholder Conflicts, and Audit Quality

Pascal Frantz and Norvald Instefjord
London School of Economics and University of Essex - Essex Business School
Date Posted: February 18, 2005
Working Paper Series
427 downloads

Incl. Electronic Paper Cultural Effects on Corporate Governance in Thailand: A Study through the Three-Pillared Model
Surasak Chaithanakij
affiliation not provided to SSRN
Date Posted: October 18, 2006
Working Paper Series
427 downloads

Incl. Electronic Paper Measuring the Career Concerns of Security Analysts: Job Separations, Stock Coverage Assignments and Brokerage House Status
Stanford Business School Working Paper
Jeffrey D. Kubik and Harrison G. Hong
Syracuse University - Department of Economics and Princeton University - Department of Economics
Date Posted: September 12, 2000
Working Paper Series
427 downloads

Incl. Electronic Paper Strengthening Auditor Independence by Reducing the Need for It: Reestablishing Audits as Control and Premium Signaling Mechanisms
Washington Law Review, Vol. 81, 2006
Sean M. O'Connor
University of Washington School of Law
Date Posted: June 27, 2006
Accepted Paper Series
427 downloads

Incl. Electronic Paper The Duty to Monitor: Emerging Obligations of Outside Lawyers and Auditors to Detect and Report Corporate Wrongdoing Beyond the Securities Laws
St. John's Law Review, Vol. 77, No. 4, p. 919, 2003
Larry Catá Backer
Penn State Law
Date Posted: September 29, 2003
Accepted Paper Series
427 downloads

Incl. Electronic Paper The Effect of Information Systems on Honesty in Managerial Reporting: A Behavioral Perspective
R. Lynn Hannan , Frederick W. Rankin and Kristy L. Towry
Georgia State University - J. Mack Robinson College of Business , Colorado State University - College of Business and Emory University
Date Posted: September 24, 2003
Working Paper Series
427 downloads

Incl. Electronic Paper The Effect of Macro Information Environment Change on the Quality of Management Earnings Forecasts
Stephen P. Baginski , John M. Hassell and Michael D. Kimbrough
University of Georgia - J.M. Tull School of Accounting , Indiana University, Indianapolis - Kelley School of Business and University of Maryland - Robert H. Smith School of Business
Date Posted: August 24, 2006
Working Paper Series
427 downloads

Incl. Electronic Paper Corporate Tax Reserves, Firm Value, and Leverage
AFA 2009 San Francisco Meetings Paper
Wei-Ling Song and Alan L. Tucker
Louisiana State University and Pace University - Lubin School of Business
Date Posted: January 24, 2008
Working Paper Series
426 downloads

Incl. Electronic Paper Discretionary Disclosure in Financial Reporting: An Examination Comparing Internal Firm Data to Externally Reported Segment Data
US Census Bureau Center for Economic Studies Paper No. CES-WP- 09-28, Chicago Booth Research Paper No. 09-46
Daniel A. Bens , Philip G. Berger and Steven J. Monahan
INSEAD , University of Chicago - Booth School of Business and INSEAD
Date Posted: September 21, 2009
Last Revised: December 09, 2009
Working Paper Series
426 downloads

Incl. Electronic Paper Ethics and Tax Evasion in Asia
Robert W. McGee
Fayetteville State University
Date Posted: October 04, 2006
Working Paper Series
426 downloads

Incl. Electronic Paper R&D Capitalization and Reputation-Driven Real Earnings Management
Accounting Review, 2010
Nicholas Seybert
University of Maryland - Department of Accounting & Information Assurance
Date Posted: August 17, 2009
Last Revised: May 05, 2011
Accepted Paper Series
426 downloads

Incl. Electronic Paper The Allowance for Loan Losses and Earnings Management

Robert Gray
University of Sydney
Date Posted: October 04, 2004
Working Paper Series
426 downloads

Incl. Electronic Paper The Auditor-Client Management Relationship in Financial Reporting Negotiation: Focusing on the Dyad
Michael Gibbins , Susan A. McCracken and Steven Salterio
University of Alberta - Department of Accounting, Operations & Information Systems , McMaster University - Michael G. DeGroote School of Business and Queen's University - School of Business
Date Posted: June 10, 2005
Working Paper Series
426 downloads

Incl. Electronic Paper Voluntary Disclosure and Investment
UIC College of Business Administration Research Paper No. 08-05
Xiaoyan Wen
University of Illinois at Chicago - College of Business Administration
Date Posted: September 03, 2008
Last Revised: December 13, 2011
Accepted Paper Series
426 downloads

Incl. Electronic Paper Accounting-Based Versus Market-Based Cross-Sectional Models of CDS Spreads
Sanjiv Ranjan Das , Paul Hanouna and Atulya Sarin
Santa Clara University - Leavey School of Business , Villanova University - School of Business and Santa Clara University - Department of Finance
Date Posted: November 09, 2007
Working Paper Series
425 downloads

Incl. Electronic Paper How Does the Market Interpret Analysts' Long-Term Growth Forecasts?
FEDS Working Paper No. 2002-07
Steven A. Sharpe
Federal Reserve Board - Research & Statistics
Date Posted: February 11, 2002
Working Paper Series
425 downloads

Incl. Electronic Paper Shock Options: The Stock Options Backdating Scandal of 2006 and the SEC's Response
John Nolan McWilliams
affiliation not provided to SSRN
Date Posted: September 07, 2007
Working Paper Series
425 downloads


 

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