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JEL Code: M41
4,311,161 Total downloads
Showing Papers 3,381 - 3,430 of 9,466
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Possibilities of Computerizing the Field of Economic and Financial Analysis With Expert Systems Technologies
The Proceedings of the 7th International Conference in Information Systems, Bucharest, Romania
Vasile Daniel Pavaloaia
Washington State University
Date Posted: October 05, 2007
Last Revised: September 01, 2008
Accepted Paper Series
195 downloads
Positive Research In Accounting
University of Rochester Working Paper FR 95-01
Ross L. Watts
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: May 15, 1995
Working Paper Series
Positive and Negative Information Transfers from Management Forecasts
Journal of Accounting Research, Forthcoming
Yongtae Kim ,
Michael Lacina
and
Myung Seok Park
Santa Clara University - Leavey School of Business
,
University of Houston-Clear Lake - School of Business
and
Virginia Commonwealth University (VCU) - School of Business
Date Posted: April 04, 2008
Accepted Paper Series
Positive Accounting Theory: A Ten Year Perspective
Accounting Review, Vol. 65, 1990
Ross L. Watts and
Jerold L. Zimmerman
Massachusetts Institute of Technology (MIT) - Sloan School of Management
and
University of Rochester - Simon School of Business
Date Posted: September 06, 2006
Accepted Paper Series
Positive Accounting Theory
Ross L. Watts, Jerold L. Zimmerman, POSITIVE ACCOUNTING THEORY, Prentice-Hall Inc., 1986
Ross L. Watts and
Jerold L. Zimmerman
Massachusetts Institute of Technology (MIT) - Sloan School of Management
and
University of Rochester - Simon School of Business
Date Posted: September 06, 2006
Accepted Paper Series
Positive (Zero) NPV Projects and the Behavior of Residual Earnings
James A. Ohlson
New York University (NYU) - Leonard N. Stern School of Business
Date Posted: August 30, 2000
Working Paper Series
1095 downloads
Portfolio Preferences of Foreign Institutional Investors
Journal of Banking and Finance, Vol. 29, No. 12, 2005
Reena Aggarwal ,
Leora F. Klapper and
Peter D. Wysocki
Georgetown University - Robert Emmett McDonough School of Business
,
World Bank
and
University of Miami - School of Business Administration
Date Posted: July 23, 2003
Last Revised: February 24, 2012
Accepted Paper Series
979 downloads
Portfolio Flows to Emerging Capital Markets: Do Corporate Transparency and Public Governance Matter?
Business and Society Review, Vol. 112, No. 2, pp. 227-249, June 2007
Niranjan Chipalkatti
,
Quan V. Le and
Meenakshi Rishi
Seattle University - Albers School of Business and Economics
,
Seattle University - Albers School of Business and Economics
and
Seattle University - Economics & Finance
Date Posted: July 11, 2007
Accepted Paper Series
22 downloads
Portfolio Aspects Of Segment Identification
Neil Garrod
Thames Valley University - Professional Studies
Date Posted: July 17, 2000
Working Paper Series
303 downloads
Popularizing a Management Accounting Idea: The Case of the Balanced Scorecard
AAA 2012 Management Accounting Section (MAS) Meeting Paper
David J. Cooper
,
Mahmoud Ezzamel and
Sandy Qu
University of Alberta - Department of Accounting, Operations & Information Systems
,
Cardiff Business School - Accounting and Finance Section
and
York University - Schulich School of Business
Date Posted: August 18, 2011
Working Paper Series
584 downloads
Politicians and Output-Oriented Performance Evaluation in Municipalities
The European Accounting Review, Vol. 10, No. 3, 2001
Henk J. ter Bogt
University of Groningen - Faculty of Economics and Business - Dept. of Accounting
Date Posted: February 14, 2002
Accepted Paper Series
Politically-Connected Firms: Are They Connected to Earnings Opacity?
Research in Accounting Regulation, Vol. 17, 2004
Ahmed Riahi-Belkaoui
University of Illinois at Chicago - Department of Accounting
Date Posted: February 12, 2004
Accepted Paper Series
Politically Connected Firms and Earnings Informativeness in the Controlling Versus Minority Shareholders Context
Carolina Bona Sánchez
,
Jerónimo Pérez Alemán and
Domingo J. Santana Martin
University of Las Palmas de Gran Canaria
,
Universidad de Las Palmas de Gran Canaria
and
University of Las Palmas de Gran Canaria
Date Posted: May 27, 2013
Working Paper Series
17 downloads
Political Uncertainty and Firm Valuation: Evidence of a Discount Related to the Quebec Independence Movement
Roger C. Graham Jr. ,
Cameron K.J. Morrill and
Janet B. Morrill
Oregon State University
,
University of Manitoba - Department of Accounting and Finance
and
University of Manitoba - Department of Accounting and Finance
Date Posted: August 08, 2000
Working Paper Series
185 downloads
Political Uncertainty and Accounting Conservatism: Evidence from the U.S. Presidential Election Cycle
Lili Dai
and
Phong T. H. Ngo
Erasmus University Rotterdam
and
Australian National University (ANU)
Date Posted: January 04, 2013
Last Revised: February 11, 2013
Working Paper Series
116 downloads
Political Systems, Lobbying, and the Adoption of International Financial Reporting Standards
Derek C. Johnson
Sloan
Date Posted: February 03, 2011
Working Paper Series
149 downloads
Political Relationships, Global Financing and Corporate Transparency: Evidence from Indonesia
Journal of Financial Economics, Vol. 81, pp. 411-439, August 2006
Felix Oberholzer-Gee and
Christian Leuz
Harvard Business School, Strategy Unit
and
University of Chicago - Booth School of Business
Date Posted: August 03, 2006
Accepted Paper Series
Political Relationships, Global Financing and Corporate Transparency: Evidence from Indonesia
Journal of Financial Economics (JFE), 2006
Felix Oberholzer-Gee and
Christian Leuz
Harvard Business School, Strategy Unit
and
University of Chicago - Booth School of Business
Date Posted: August 04, 2005
Last Revised: March 17, 2008
Working Paper Series
1346 downloads
Political Relationship, Internal Control Report Auditing and Auditing Firm Selection
Jidong Zhang
Beijing International Studies University
Date Posted: June 06, 2010
Working Paper Series
Political Maneuverability and Product Costing Efficacy: Lessons from Rivers State Government-Owned Companies in Nigeria: Survey Findings
Journal of Financial Management and Analysis, Vol.23, No.1, January-June 2010
Prince Umor C. Agundu
Rivers State University of Science and Technology (RSUST) - Department of Banking and Finance
Date Posted: October 03, 2010
Accepted Paper Series
Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China
Abacus, Vol. 40, No. 2, pp. 193-218, June 2004
Jason Zezhong Xiao ,
Pauline Weetman and
Manli Sun
Cardiff University
,
University of Strathclyde, Glasgow - Department of Accounting and Finance
and
Renmin University of China
Date Posted: June 16, 2004
Accepted Paper Series
24 downloads
Political Economy of Accounting - Previous and Potential Research from the Perspective of a Lobbying Approach
Journal fuer Betriebswirtschaft, Vol. 59, No. 1. pp. 1-29, 2009
Ronny Gebhardt
and
Sebastian Hoffmann
affiliation not provided to SSRN
and
HHL Leipzig Graduate School of Management
Date Posted: July 06, 2010
Accepted Paper Series
Political Costs, Environmental Disclosure and Earnings Management: An Examination of the Impact of Catastrophic Events on Intra-Industry Management Actions
Dennis M. Patten and
Gregory M. Trompeter
Illinois State University
and
Boston College
Date Posted: August 20, 2001
Working Paper Series
Political Costs and the Fate of the FASB Proposal to Recognize the Costs of Employee Stock Options
Journal of Financial Statement Analysis, Vol. 3, pp. 67-79, Winter 1998
D. Scott Lee ,
Donald R. Fraser ,
Joseph Reising
and
Wanda Wallace
University of Nevada, Las Vegas - Lee Business School
,
Texas A&M University (TAMU) - Department of Finance
,
affiliation not provided to SSRN
and
College of William and Mary - Mason School of Business
Date Posted: September 18, 2012
Accepted Paper Series
Political Costs and Earnings Management of Oil Companies in the 1990 Persian Gulf Crisis
The Accounting Review 1998
Shiing-wu Wang and
Jerry C. Y. Han
University of Southern California - Leventhal School of Accounting
and
SUNY at Buffalo
Date Posted: October 29, 1997
Accepted Paper Series
Political Cost Incentives for Managing the Property-Liability Insurer Loss Reserve
Journal of Accounting Research, Forthcoming
Martin F. Grace and
J. Tyler Leverty
Georgia State University - Robinson College of Business
and
University of Iowa - Department of Finance
Date Posted: August 15, 2009
Last Revised: September 21, 2009
Working Paper Series
181 downloads
Political Cost Incentives for Earnings Management in the Cable Television Industry
Kimberly Galligan Key
Auburn University - School of Accountancy
Date Posted: July 15, 1998
Working Paper Series
Political Cost (Dis)Incentives for Earnings Management in Private Firms
Neil Garrod ,
Pirkovic Sonja Ratej
and
Aljosa Valentincic
Thames Valley University - Professional Studies
,
University of Ljubljana - Faculty of Economics
and
University of Ljubljana - Faculty of Economics
Date Posted: March 11, 2007
Working Paper Series
461 downloads
Political Connections: A Threat to Auditor Independence?
Effiezal Aswadi Abdul Wahab
,
Mazlina Norzila Mat Zain
and
Rashidah Abdul Rahman
Curtin University of Technology - School of Accounting
,
Multimedia University - Faculty of Management
and
Universiti Teknologi MARA (UiTM) - Bureau of Research and Consultancy (BRC)
Date Posted: October 26, 2011
Working Paper Series
135 downloads
Political Connections, SEC Enforcement and Accounting Quality
Rock Center for Corporate Governance at Stanford University Working Paper No. 61
Maria M. Correia
London Business School
Date Posted: August 21, 2009
Last Revised: October 03, 2012
Working Paper Series
930 downloads
Policy Making on Reserves of Dutch University Hospitals: A Case Study
Financial Accountability and Management, Vol. 19, pp. 1-20, 2003
Dick W. Feenstra
and
G. Jan van Helden
University of Groningen - Faculty of Economics and Business
and
University of Groningen - Faculty of Economics and Business
Date Posted: March 18, 2003
Accepted Paper Series
26 downloads
Planning and Controlling UK Public Expenditure on a Resource Basis
Public Money and Management, Vol. 23, pp. 45-50, 2003
Andrew Likierman
Her Majesty's Treasury
Date Posted: March 15, 2003
Accepted Paper Series
Pivotal Change in US Public Policy: How the Sarbanes-Oxley Act Affected Internal Auditing and its Relationship to External Auditing
International Journal of Accounting, Auditing & Performance Evaluation, 2009
Murphy Smith ,
Michael S. Drake
and
Mike Shaub
Murray State University - College of Business
,
Brigham Young University - Marriott School
and
Texas A&M University
Date Posted: September 18, 2009
Accepted Paper Series
384 downloads
Physicians for You, LLC: Estimating Asset-Related Expenses
Darden Case No. UVA-C-2304
Mark E. Haskins
University of Virginia (UVA) - Darden School of Business
Date Posted: April 05, 2010
Working Paper Series
29 downloads
Philip Morris/Kraft
Darden Case No.: UVA-C-2071
Richard Brownlee
and
Frederick Garner
University of Virginia (UVA) - Darden School of Business
and
affiliation not provided to SSRN
Date Posted: October 21, 2008
Working Paper Series
1111 downloads
Perspectives: What Analysts Should Know About FAS No. 141R and FAS No. 160
Financial Analysts Journal, Vol. 66, No. 3, 2010
James Deitrick
University of Texas at Austin - Red McCombs School of Business
Date Posted: May 25, 2010
Accepted Paper Series
Perspectives: What Analysts Need to Know about Accounting for Derivatives
Financial Analysts Journal, Vol. 60, No. 2, pp. 24-30, March/April 2004
Ira G. Kawaller
Kawaller & Company, LLC
Date Posted: May 05, 2004
Accepted Paper Series
Perspectives: Interest Rate Swaps - Accounting vs. Economics
Financial Analysts Journal, Vol. 63, No. 2, p. 15, 2007
Ira G. Kawaller
Kawaller & Company, LLC
Date Posted: April 15, 2007
Accepted Paper Series
Perspectives on Capital Market Anomalies
CONCEPTUAL FOUNDATIONS OF CAPITAL MARKET ANOMALIES. HANDBOOK OF INVESTMENT ANOMALIES, Len Zacks, ed., Wiley, Forthcoming
Mozaffar Khan
University of Minnesota - Twin Cities - Carlson School of Management
Date Posted: March 21, 2011
Last Revised: June 17, 2011
Accepted Paper Series
372 downloads
Persistence in Growth Versus Market Expectations
Australian Journal of Management, Vol. 33, No. 1, June 2008
Jason Hall and
Matthew Tochterman
University of Queensland - Business School
and
University of Queensland - Business School
Date Posted: January 22, 2007
Last Revised: March 19, 2009
Accepted Paper Series
128 downloads
Permanently Reinvested Foreign Earnings, Taxes, and Earnings Management
The Accounting Review, July 2004
Linda K. Krull
University of Oregon
Date Posted: February 27, 2004
Accepted Paper Series
Permanent Earnings vs. Reported Earnings: Does the Average Difference Approximate Zero?
Christos A. Grambovas ,
Juan Manuel García Lara ,
James A. Ohlson and
Martin Walker
Universidad Carlos III de Madrid - Department of Business Administration
,
Universidad Carlos III de Madrid - Department of Business Administration
,
New York University (NYU) - Leonard N. Stern School of Business
and
University of Manchester - Manchester Business School
Date Posted: February 06, 2012
Last Revised: June 20, 2012
Working Paper Series
111 downloads
Period Profit, Shareholder Value, Share Capital, Eva®, Cva®, Nva and Cash Flow - Different Notions, Each Having its Own Peculiarities
Jan F. Jacobs
JBA-Databank
Date Posted: May 12, 2003
Working Paper Series
946 downloads
Performance-Vested Stock Options and Earnings Management
Journal of Business, Finance & Accounting, Forthcoming
Yu Flora Kuang
VU University Amsterdam
Date Posted: May 20, 2008
Accepted Paper Series
Performance-Expectation Ratcheting and Earnings Management
Feng Tian
University of Hong Kong - School of Business
Date Posted: December 06, 2012
Last Revised: December 07, 2012
Working Paper Series
Performance, Growth and Earnings Management
Chi-Wen Jevons Lee ,
Laura Yue Li and
Heng Yue
Tulane University - A.B. Freeman School of Business
,
University of Illinois at Urbana-Champaign
and
Peking University - Department of Accounting
Date Posted: December 20, 2005
Working Paper Series
699 downloads
Performance Surprises and Uncertain Managerial Ability: Evidence from CEO Turnovers
Shane S. Dikolli ,
William J. Mayew and
Dhananjay Nanda
Duke University - Fuqua School of Business
,
Duke University - Fuqua School of Business
and
University of Miami - School of Business Administration
Date Posted: March 13, 2008
Last Revised: April 02, 2009
Working Paper Series
386 downloads
Performance Standards in Incentive Contracts
Kevin J. Murphy
University of Southern California - Marshall School of Business
Date Posted: November 26, 1999
Working Paper Series
1427 downloads
Performance Reporting by State Agencies: Bridging the Gap between Current Practice and GASB Suggested Criteria
Journal of Government Financial Management, Vol. 57, No. 2, pp. 42-47, Summer 2008
Ken Smith ,
Rita Hartung Cheng ,
Ola M. Smith
and
Ottalee Schiffel
University of Washington - Daniel J. Evans School of Public Affairs
,
University of Wisconsin - Milwaukee - School of Business Administration
,
Western Michigan University
and
affiliation not provided to SSRN
Date Posted: January 10, 2008
Last Revised: March 03, 2009
Accepted Paper Series
315 downloads
Performance Pricing in Debt Contracts
Anne Beatty and
Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems
and
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: January 18, 2001
Working Paper Series
960 downloads
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