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484,509
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393,865
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226,776
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JEL Code: M4
5,294,987 Total downloads
Showing Papers 3,361 - 3,410 of 13,026
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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
Historical Cost and Price-level Accounting: A Study for Brazilian Companies
Cesar Augusto Tiburcio Silva
Universidade de BrasÃlia (UnB)
Date Posted: June 04, 2001
Working Paper Series
430 downloads
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
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
Ethics and Tax Evasion in Asia
Robert W. McGee
Fayetteville State University
Date Posted: October 04, 2006
Working Paper Series
429 downloads
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
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
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
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
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
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
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
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
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
428 downloads
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
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
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
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
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
The Allowance for Loan Losses and Earnings Management
Robert Gray
University of Sydney
Date Posted: October 04, 2004
Working Paper Series
427 downloads
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
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
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
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
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
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
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
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
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
Managerial Ownership, Corporate Monitoring and Audit Fee
Giorgio Gotti
,
Sam Han ,
Julia L. Higgs
and
Tony Kang
University of Texas at El Paso - Department of Accounting
,
Korea University Business School
,
Florida Atlantic University - School of Accounting
and
Oklahoma State University - School of Accounting
Date Posted: January 18, 2011
Working Paper Series
425 downloads
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
The Market for Corporate Control and Accounting Conservatism
Jeffrey L. Callen ,
Yuyan Guan
and
Jiaping Qiu
University of Toronto - Rotman School of Management
,
City University of Hong Kong - Department of Accountancy
and
McMaster University - Michael G. DeGroote School of Business
Date Posted: June 27, 2010
Working Paper Series
425 downloads
The Unearned Revenue Liability and Firm Value: Evidence from the Publishing Industry
Mark P. Bauman
University of Northern Iowa
Date Posted: September 12, 2000
Working Paper Series
425 downloads
Understanding Analysts' Use and Under-Use of Stock Returns and Other Analysts' Forecasts when Forecasting Earnings
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Michael B. Clement ,
Jeffrey Hales and
Yanfeng Xue
University of Texas at Austin - Department of Accounting
,
Georgia Institute of Technology
and
George Washington University - Department of Accountancy
Date Posted: August 27, 2007
Last Revised: July 09, 2008
Working Paper Series
425 downloads
Voluntary Pension Funding in Germany and the Effect of International Accounting
Christian Stadler
and
Sebastian Lobe
Lancaster University - Department of Accounting and Finance
and
University of Regensburg
Date Posted: March 19, 2008
Last Revised: February 28, 2010
Working Paper Series
425 downloads
Compliance of Audit Committee Requirements: A Review of the Practices of Companies Listed on the KLSE
Zulkarnain Muhamad Sori
,
Mohd Rosnizam Deris
and
Siti Shaharatulfazzah Mohd Saad
University Putra Malaysia - Department of Accounting and Finance
,
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: November 30, 2005
Working Paper Series
424 downloads
Do Analysts' Notes Provide New Information?
Journal of Accounting, Auditing and Finance, Forthcoming
Gus De Franco
and
Ole-Kristian Hope
University of Toronto - Rotman School of Management
and
University of Toronto - Rotman School of Management
Date Posted: May 30, 2009
Last Revised: August 11, 2009
Working Paper Series
424 downloads
Earnings Volatility, Cash Flow Volatility and Informed Trading
Journal of Accounting Research, Vol. 46, No. 4, pp. 809-851, 2008
Sudarshan Jayaraman
Washington University in Saint Louis - John M. Olin Business School
Date Posted: November 01, 2007
Last Revised: August 07, 2008
Accepted Paper Series
424 downloads
FIN 48 Adoption Disclosures
Financial Reporting Watch, Forthcoming
Amy E. Dunbar ,
Linda Kolbasovsky
and
John D. Phillips
University of Connecticut - Department of Accounting
,
University of Connecticut
and
University of Connecticut - Department of Accounting
Date Posted: October 23, 2007
Accepted Paper Series
424 downloads
Knowledge, Experience and Work-Around Behaviors: Electronic Media in the Professional Audit Environment
Jean C. Bedard ,
Michael Ettredge ,
Cynthia Jackson
and
Karla M. Johnstone
Bentley University - Department of Accountancy
,
University of Kansas - School of Business
,
Northeastern University - Accounting Area
and
University of Wisconsin - Madison - Department of Accounting and Information Systems
Date Posted: October 04, 2006
Working Paper Series
424 downloads
Mergers and Acquisitions Accounting and the Diversification Discount
Journal of Finance, Forthcoming, AFA 2011 Denver Meetings Paper
Claudia Custodio
Arizona State University - W. P. Carey School of Business
Date Posted: March 22, 2010
Last Revised: May 08, 2013
Accepted Paper Series
424 downloads
Adoption of International Financial Reporting Standards: Impact on the Value Relevance of Intangible Assets
Australian Accounting Review, Vol. 18, No. 46, pp. 237-247, 2008
Keryn Chalmers ,
Greg Clinch and
Jayne M. Godfrey
Monash University - Department of Accounting and Finance
,
University of Melbourne - Department of Accounting
and
Monash University - Department of Accounting and Finance
Date Posted: January 05, 2011
Accepted Paper Series
423 downloads
Information Content of IFRS versus Domestic Accounting Standards: Evidence from Finland
The Finnish Journal of Business Economics, Issue 2, pp. 141-177, 2012
Henry Jarva and
Anna-Maija Lantto
University of Oulu - Department of Accounting and Finance
and
University of Oulu - Department of Accounting and Finance
Date Posted: April 12, 2010
Last Revised: January 14, 2013
Accepted Paper Series
423 downloads
Is Silence Golden? Earnings Warnings and Subsequent Change in Analyst Following
Journal of Accounting, Auditing and Finance, Vol. 25, No. 3, 2010
Jenny Wu Tucker
University of Florida - Warrington College of Business Administration
Date Posted: February 10, 2005
Last Revised: March 11, 2013
Accepted Paper Series
423 downloads
Managerial Expertise, Private Information, and Pay-Performance Sensitivity
Sunil Dutta
University of California, Berkeley - Haas School of Business
Date Posted: March 21, 2007
Working Paper Series
423 downloads
Stale and Scale Effects in Markets-Based Accounting Research: Evidence from the Valuation of Dividends
European Accounting Review Forthcoming
Igor Goncharov
and
David Veenman
WHU - Otto Beisheim School of Management
and
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Date Posted: March 09, 2012
Last Revised: March 03, 2013
Accepted Paper Series
423 downloads
The Impact of the Accelerated Filing Deadline on Timeliness of 10-K Filings
Lisa Bryant-Kutcher ,
Emma Y. Peng
and
Kristina Zvinakis
Colorado State University - Department of Accounting
,
Fordham University - Accounting Area
and
California State University, Northridge - College of Business & Economics
Date Posted: June 06, 2005
Working Paper Series
423 downloads
An Examination of Work-Life Balance Perspectives of Accountants
International Journal of Critical Accounting, Forthcoming
Katherine Taken Smith
,
Murphy Smith and
Tracy Rebecca Brower
Murray State University - College of Business
,
Murray State University - College of Business
and
Texas A&M University
Date Posted: August 25, 2008
Last Revised: September 08, 2010
Accepted Paper Series
422 downloads
Are All Audits Born Equal?
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 2, No. 1, pp. 21-32, 2007
Tyrone M. Carlin ,
Nigel Finch and
Guy Ford
The University of Sydney Business School
,
The University of Sydney Business School
and
Macquarie University - Graduate School of Management
Date Posted: September 05, 2007
Accepted Paper Series
422 downloads
Form of Voluntary Disclosure: Recomendation and Business Practices in Europe and U.S.
University of Milan Working Paper
Giacomo Boesso
University of Padua - Department of Economics
Date Posted: October 31, 2005
Working Paper Series
422 downloads
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