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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,056
Full Text Papers: 393,459
Authors: 226,593
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  Last 12 months: 		68,998

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To date: 65,863,139
Last 12 months: 11,179,664
Last 30 days: 1,087,336

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Total References: 8,463,775
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  Footnotes: 		77,375
Total Footnotes: 8,499,290


SSRN eLibrary Search Results
JEL Code: M4
5,287,614 Total downloads
Showing Papers 3,401 - 3,450 of 13,018
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Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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
422 downloads

Incl. Electronic Paper Modeling the Financial Impact of Regulatory Policy: Practical Recommendations and Suggestions. The Case of World Bank

 Ignacio Velez-Pareja
Master Consultores
Date Posted: August 24, 2004
Working Paper Series
422 downloads

Incl. Electronic Paper 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
422 downloads

Incl. Electronic Paper 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
421 downloads

Incl. Electronic Paper Auditors' Belief Revision: Recency Effects of Contrary and Supporting Audit Evidence and Source Reliability
USP Dept. of AFM/SSED Working Paper No. 2001-1
 Arvind Patel
University of South Pacific
Date Posted: July 22, 2001
Working Paper Series
421 downloads

Incl. Electronic Paper Do Firms Use Tax Cushion Reversals to Meet Earnings Targets? Evidence from the Pre- and Post-FIN 48 Periods
 Sanjay Gupta , Rick Laux and Dan Lynch
Michigan State University - Eli Broad College of Business , The Pennsylvania State University and Michigan State University
Date Posted: July 23, 2008
Last Revised: April 09, 2011
Working Paper Series
421 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
421 downloads

Incl. Electronic Paper Implementing GPRA: Examining The Prospects For Performance Budgeting In The Federal Government
Defense Resources Management Institute Naval Postgraduate School Working Paper No. 01-01
 Robert Martin McNab and Francois Melese
Naval Postgraduate School and Government of the United States of America - Naval Postgraduate School
Date Posted: July 23, 2001
Working Paper Series
421 downloads

Incl. Electronic Paper 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
421 downloads

Incl. Electronic Paper The Link Between Perception of BSC Implementation and Corporate Strategy and its Impact on Performance
AAA 2011 Management Accounting Section (MAS) Meeting Paper
 Majidul Islam
Concordia University, Quebec - Department of Accountancy
Date Posted: August 18, 2010
Working Paper Series
421 downloads

Incl. Electronic Paper Accounting Rules? Stock Buybacks and Stock Options: Additional Evidence
UC Davis Graduate School of Management Research Paper No. 08-09
 Paul A. Griffin and Ning Zhu
University of California, Davis - Graduate School of Management and China Academy of Financial Research (CAFR)
Date Posted: December 17, 2008
Last Revised: December 20, 2009
Working Paper Series
420 downloads

Incl. Electronic Paper 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
420 downloads

Incl. Electronic Paper 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
420 downloads

Incl. Electronic Paper Audit Committee Member Investigation of Significant Accounting Decisions
Auditing: A Journal of Practice & Theory, Forthcoming
 Bradley Pomeroy
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: February 15, 2007
Last Revised: October 01, 2009
Accepted Paper Series
420 downloads

Incl. Electronic Paper Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions
 Marshall A. Geiger and Allen D. Blay
University of Richmond - E. Claiborne Robins School of Business - Economics and Florida State University
Date Posted: October 13, 2011
Working Paper Series
420 downloads

Incl. Electronic Paper Do Analysts Practice What They Preach and Should Investors Listen? Effects of Recent Regulations
 Ran Barniv , Ole-Kristian Hope , Mark Myring and Wayne B. Thomas
Kent State University - Department of Accounting , University of Toronto - Rotman School of Management , Ball State University - Department of Accounting and University of Oklahoma, Michael F. Price College of Business
Date Posted: September 08, 2008
Last Revised: September 17, 2008
Working Paper Series
420 downloads

Incl. Electronic Paper Does Valuation Model Choice Affect Target Price Accuracy?
European Accounting Review, Forthcoming
 Efthimios G. Demirakos , Norman C. Strong and Martin Walker
Athens University of Economics and Business , University of Manchester - Manchester Business School and University of Manchester - Manchester Business School
Date Posted: April 01, 2009
Accepted Paper Series
420 downloads

Incl. Electronic Paper Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation
Journal of Accounting Research, Forthcoming
 Neslihan Ozkan , Zvi Singer and Haifeng You
University of Bristol - School of Economics, Finance and Management, UK , McGill University - Desautels Faculty of Management and Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Date Posted: February 06, 2012
Accepted Paper Series
420 downloads

Incl. Electronic Paper Market Implication of Human Capital Investment
 Chih-Hsien Liao , Songtao Mo and Julia Grant
National Taiwan University , affiliation not provided to SSRN and Case Western Reserve University - Department of Accountancy
Date Posted: July 16, 2008
Working Paper Series
420 downloads

Incl. Electronic Paper The Association Between Non-Audit Service Purchases and Managers' Compensation Structure
City University of Hong Kong
 Charles J.P. Chen , Gopal V. Krishnan and Xijia Su
City University of Hong Kong (CityUHK) - Department of Accountancy , American University and City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: February 13, 2002
Working Paper Series
420 downloads

Incl. Electronic Paper Who Herds? Who Doesn't?
 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: November 21, 2005
Working Paper Series
420 downloads

Incl. Electronic Paper Employee Stock Options and Taxes
 Courtney H. Edwards , John R. Graham , Mark H. Lang and Douglas A. Shackelford
University of North Carolina - Accounting Area , Duke University - Fuqua School of Business , University of North Carolina at Chapel Hill and University of North Carolina at Chapel Hill
Date Posted: April 15, 2005
Working Paper Series
419 downloads

Incl. Electronic Paper Evidence on the Impact of Audit-Firm Portfolio Characteristics on Client Financial Reporting Quality
Department of Applied Economics KU Leuven Working Paper
 Ann Gaeremynck , Sofie Van der Meulen and Marleen Willekens
KU Leuven , Tilburg University - Department of Accounting & Accountancy and Katholieke Universiteit Leuven (KUL)
Date Posted: October 20, 2003
Working Paper Series
419 downloads

Incl. Electronic Paper Financial Data at Corporate Web Sites: Does User Sophistication Matter?
 Michael Ettredge , Vernon J. Richardson and Susan Scholz
University of Kansas - School of Business , University of Arkansas at Fayetteville and University of Kansas - Accounting and Information Systems Area
Date Posted: January 11, 1999
Working Paper Series
419 downloads

Incl. Electronic Paper Financial Reform, Innovative Hedging and the Volcker Rule
 Hrishikesh D. Vinod
Fordham University - Department of Economics
Date Posted: April 28, 2010
Last Revised: May 12, 2010
Working Paper Series
419 downloads

Incl. Electronic Paper Further Evidence From Meta-Analysis of Audit Fee Research
International Journal of Auditing, Forthcoming
 David Hay
University of Auckland - Department of Accounting and Finance
Date Posted: August 29, 2011
Last Revised: February 27, 2013
Accepted Paper Series
419 downloads

Incl. Electronic Paper The Valuation Consequences of Voluntary Accounting Changes
 James S. Linck , Thomas J. Lopez and Lynn L. Rees
Southern Methodist University , University of Alabama - Culverhouse School of Accountancy and Texas A&M University (TAMU) - Department of Accounting
Date Posted: October 13, 2005
Working Paper Series
419 downloads

Incl. Electronic Paper Acquisition-Related Provision-Taking and Post-Acquisition Performance in the UK prior to FRS 7
 Stephen Brown , Ole-Kristian Hope and Mark W. Finn
University of Maryland - Department of Accounting & Information Assurance , University of Toronto - Rotman School of Management and Northwestern University - Department of Accounting Information & Management
Date Posted: August 22, 2000
Working Paper Series
418 downloads

Incl. Electronic Paper Corporate Disclosures: Strategic Donation of Information
 Jhinyoung Shin and Rajdeep Singh
Hong Kong University of Science & Technology and University of Minnesota - Twin Cities - Carlson School of Management
Date Posted: October 16, 1998
Working Paper Series
418 downloads

Incl. Electronic Paper Earnings Dilution and the Explanatory Power of Earnings for Returns
 Mark R. Huson , Thomas W. Scott and Heather A. Wier
University of Alberta - Department of Finance and Statistical Analysis , University of Alberta - Department of Accounting, Operations & Information Systems and University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: October 22, 1999
Working Paper Series
418 downloads

Incl. Electronic Paper Management Control Systems and Multiple Goals
 Bo H. Eriksen
University of Southern Denmark
Date Posted: January 25, 2008
Last Revised: July 06, 2010
Working Paper Series
418 downloads

Incl. Electronic Paper The Association Between the Legal and Financial Reporting Environments and Forecast Performance of Individual Analysts
Contemporary Accounting Research, Vol. 22, No. 4, December 2005
 Ran Barniv , Wayne B. Thomas and Mark Myring
Kent State University - Department of Accounting , University of Oklahoma, Michael F. Price College of Business and Kent State University - College of Business Administration
Date Posted: October 13, 2005
Accepted Paper Series
418 downloads

Incl. Electronic Paper The Effectiveness of Alternative Training Techniques on Analytical Procedures Performance
 Kimberly Moreno , Sudip Bhattacharjee and Duane M Brandon
Northeastern University - College of Business Administration , Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems and Auburn University
Date Posted: June 09, 2005
Working Paper Series
418 downloads

Incl. Electronic Paper The Role of Audit Committees in Managing Relationships with External Auditors after SOX: Evidence from the US
 Rani Hoitash and Udi Hoitash
Bentley University - Department of Accountancy and Northeastern University
Date Posted: December 08, 2008
Working Paper Series
418 downloads

Incl. Electronic Paper The Second Year of Section 404 Reporting on Internal Control
 Gregory Jonas , Alan Rosenberg and Marc Gale
Moody's Investors Service , Moody's Investors Service and Moody's Investors Service
Date Posted: January 24, 2007
Working Paper Series
418 downloads

Incl. Electronic Paper Value Investing in Credit Markets
Review of Accounting Studies, Vol. 17, No. 3, 2012
 Maria M. Correia and A. Irem Tuna
London Business School and London Business School
Date Posted: April 04, 2011
Last Revised: October 16, 2012
Accepted Paper Series
418 downloads

Incl. Electronic Paper Management's Tone Change, Post Earnings Announcement Drift and Accruals
 Ronen Feldman , Suresh Govindaraj , Joshua Livnat and Benjamin Segal
Hebrew University of Jerusalem - Jerusalem School of Business Administration , Rutgers University - Rutgers Business School - Newark and New Brunswick , New York University and INSEAD - Accounting & Control Area
Date Posted: October 20, 2008
Last Revised: July 16, 2009
Working Paper Series
417 downloads

Incl. Electronic Paper Property-Liability Insurer Reserve Error: Motive, Manipulation, or Mistake
 J. Tyler Leverty and Martin F. Grace
University of Iowa - Department of Finance and Georgia State University - Robinson College of Business
Date Posted: February 23, 2007
Last Revised: July 06, 2010
Working Paper Series
417 downloads

Incl. Electronic Paper Recovering Bonuses After Restated Financials: Adopting Clawback Provisions
 Noel D. Addy Jr. , Xiaoyan Chu and Timothy R. Yoder
Mississippi State University - Adkerson School of Accountancy , Louisiana Tech University - School of Professional Accountancy and University of Nebraska at Omaha
Date Posted: August 29, 2009
Last Revised: May 19, 2011
Working Paper Series
417 downloads

Incl. Electronic Paper The Determinants and Consequences of Changes in Executive Option-Based Compensation Around the Issuance of SFAS 123R
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
 Lawrence D. Brown and Yen-Jung Lee
Temple University and National Taiwan University
Date Posted: September 06, 2007
Last Revised: September 15, 2008
Working Paper Series
417 downloads

Incl. Electronic Paper The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management in Quarterly Settings
 Daniel W. Collins , Raunaq S. Pungaliya and Anand M. Vijh
University of Iowa - Department of Accounting , SKK Graduate School of Business and University of Iowa - Department of Finance
Date Posted: April 27, 2011
Last Revised: January 17, 2013
Working Paper Series
417 downloads

Incl. Electronic Paper Voluntary Disclosure of Accruals in Earnings Press Releases and the Pricing of Accruals
 Shai Levi
Tel Aviv University
Date Posted: August 10, 2005
Working Paper Series
417 downloads

Incl. Electronic Paper A Comparison of Error Rates for EVA, Residual Income, GAAP-Earnings, and Other Metrics Using a Long-Window Valuation Approach
 John Forker and Ronan Powell
Queen's University Management School and University of New South Wales (UNSW) - School of Banking and Finance
Date Posted: April 19, 2008
Working Paper Series
416 downloads

Incl. Electronic Paper Beyond Tax Avoidance: Offshore Firms’ Institutional Environment and Financial Reporting
CAAA Annual Conference 2009 Paper, AFA 2011 Denver Meetings Paper
 Art Durnev , TieMei Li and Michel Magnan
University of Iowa - Henry B. Tippie College of Business , University of Ottawa - School of Management and Concordia University - Department of Accountancy
Date Posted: January 05, 2010
Last Revised: December 14, 2011
Working Paper Series
416 downloads

Incl. Electronic Paper Calculations AC_DC and Breakeven Analysis
 Jan F. Jacobs
JBA-Databank
Date Posted: July 12, 2003
Working Paper Series
416 downloads

Incl. Electronic Paper Do Accounting Changes Affect the Economic Behaviour of Financial Firms?
BIS Working Paper No. 211
 Anne Beatty
Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: November 28, 2006
Working Paper Series
416 downloads

Incl. Electronic Paper Earnings Announcement Disclosures that Help Analysts Forecast Earnings
 Orie E. Barron , Donal Byard and Yong Yu
Pennsylvania State University , City University of New York (CUNY) - Stan Ross Department of Accountancy and University of Texas at Austin
Date Posted: September 11, 2007
Last Revised: September 02, 2008
Working Paper Series
416 downloads


 

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