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SSRN eLibrary Statistics:

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

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

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238,981
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: M41
4,280,019 Total downloads
Showing Papers 3,551 - 3,600 of 9,391
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Incl. Electronic Paper Operating Risk and Accounting Conservatism: An Empirical Study
The International Journal of Business and Finance Research, v. 7 (1) p. 55-68
Richard Zhe Wang
Eastern Illinois University
Date Posted: January 29, 2013
Accepted Paper Series
254 downloads

Incl. Electronic Paper Operating Performance Improvements after Corporate Takeovers: Fact or Fallacy?
Amir Amel-Zadeh
University of Cambridge - Judge Business School
Date Posted: July 05, 2009
Working Paper Series
1557 downloads

Incl. Electronic Paper Operating Leases and Credit Assessments
Jennifer Lynne M. Altamuro , Rick Johnston , Shail Pandit and Haiwen Zhang
Ohio State University (OSU) - Fisher College of Business , Purdue University - Department of Accounting , University of Illinois at Chicago and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: April 03, 2008
Last Revised: November 15, 2012
Working Paper Series
693 downloads

Open-Market Stock Repurchase Announcements and Revaluation of Prior Accounting Information
THE ACCOUNTING REVIEW, Vol 72, No 3, July 1997
Li-Chin Jennifer Ho , Chao-Shin Liu and Ramachandran Ramanan
University of Texas at Arlington , University of Notre Dame - Department of Accountancy and University of Notre Dame - Department of Accountancy
Date Posted: September 17, 1997
Accepted Paper Series

Incl. Electronic Paper Open-Book Accounting and Accounting Information Systems in Cooperative Relationships
D’Atri A., Ferrara M., George J.F. e Spagnoletti P. (edited by), Information Technology and Innovation Trends in Organizations, ITAIS: The Italian Association for Information Systems, Springer Physica-Verlag, Berlin, Heidelberg, ISBN: 978-3-7908-2631-9,
Alessandro Scaletti and Sabrina Pisano
Parthenope University and Parthenope University
Date Posted: November 29, 2012
Last Revised: December 03, 2012
Accepted Paper Series
182 downloads

Open versus Closed Conference Calls: The Determinants and Effects of Broadening Access to Disclosure
Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 149-180, January 2003
Brian J. Bushee , Dawn A. Matsumoto and Gregory S. Miller
University of Pennsylvania - The Wharton School , University of Washington - Department of Accounting and University of Michigan - Ross School of Business
Date Posted: October 16, 2002
Accepted Paper Series

Incl. Electronic Paper Open versus Closed Conference Calls: The Determinants and Effects of Broadening Access to Disclosure
JAE Boston Conference June 2001
Brian J. Bushee , Dawn A. Matsumoto and Gregory S. Miller
University of Pennsylvania - The Wharton School , University of Washington - Department of Accounting and University of Michigan - Ross School of Business
Date Posted: January 11, 2001
Working Paper Series
703 downloads

Incl. Electronic Paper Open Exchange of Control Patterns: A Pattern-Matching Application of Artificial Intelligence
American Accounting Association: Fourteenth Annual Research Workshop on Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax, 2005
Kenneth R. Henry and Ronald Marlin Lee
Florida International University (FIU) - School of Accounting and Florida International University (FIU) - Department of Decision Sciences & Information Systems
Date Posted: July 18, 2012
Accepted Paper Series
21 downloads

Incl. Electronic Paper Opaque Financial Reports, R-Square, and Crash Risk
Amy P. Hutton , Alan J. Marcus and Hassan Tehranian
Boston College - Carroll School of Management , Boston College - Department of Finance and Boston College - Department of Finance
Date Posted: April 04, 2008
Last Revised: July 08, 2009
Working Paper Series
477 downloads

Incl. Electronic Paper Opacity and Executive Compensation
Miguel A. Ferreira , Paul A. Laux and Garen Markarian
Nova School of Business and Economics , University of Delaware - Alfred Lerner College of Business and Economics and Fundación Instituto de Empresa, S.L. - IE Business School
Date Posted: November 02, 2010
Working Paper Series
189 downloads

Incl. Electronic Paper Online Information Acquisition and Investor Trading
Lei Gao , Oliver Zhen Li and P. Eric Yeung
University of Georgia - C. Herman and Mary Virginia Terry College of Business , National University of Singapore and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: September 18, 2011
Last Revised: December 09, 2012
Working Paper Series
174 downloads

One Year Later: An Analysis of FIN 48 Disclosures in 2007 Forms 10-K
Tax Notes, Vol. 121, No. 5, 2008
Nancy B. Nichols
James Madison University - College of Business
Date Posted: November 01, 2008
Accepted Paper Series

Incl. Electronic Paper One Hundred Years of Disappointed Expectations: A Quantitative Content Analysis of the Auditor's Responsibility to Discover Fraud Traced Through Montgomery's Auditing, 1912-1998
Journal of Forensic & Investigative Accounting, 2011
Stephanie D. Moussalli , O. Ronald Gray and Gokhan Karahan
Rhodes College , University of West Florida and affiliation not provided to SSRN
Date Posted: September 22, 2010
Last Revised: August 03, 2012
Accepted Paper Series
123 downloads

Incl. Electronic Paper One Cheer for Credit Rating Agencies: How the Mark-to-Market Accounting Debate Highlights the Case for Rating-Dependent Regulation
60 S.C. L. Rev. 749 (2009)
John P. Hunt
University of California, Davis - School of Law
Date Posted: January 23, 2009
Last Revised: February 19, 2013
Accepted Paper Series
566 downloads

Incl. Electronic Paper Once More, the Correct Definition for the Cash Flows to Value a Firm (Free Cash Flow and Cash Flow to Equity) (Spanish Version)
Ignacio Velez-Pareja
Master Consultores
Date Posted: January 06, 2005
Last Revised: October 29, 2007
Working Paper Series
1010 downloads

Incl. Electronic Paper Once More, the Correct Definition for the Cash Flows to Value a Firm (Free Cash Flow and Cash Flow to Equity)
Ignacio Velez-Pareja
Master Consultores
Date Posted: February 03, 2005
Last Revised: October 29, 2007
Working Paper Series
1763 downloads

Incl. Electronic Paper Once Bitten, Twice Shy: The Relation Between Outcomes of Earnings Guidance and Management Guidance Strategy
Mei Feng and Adam S. Koch
University of Pittsburgh - Katz Graduate School of Business and University of Virginia (UVA) - McIntire School of Commerce
Date Posted: September 27, 2006
Last Revised: March 20, 2008
Working Paper Series
406 downloads

On Transitory Earnings
Review of Accounting Studies, Vol 4, Issue 3 & 3
James A. Ohlson
New York University (NYU) - Leonard N. Stern School of Business
Date Posted: November 08, 1999
Accepted Paper Series

Incl. Electronic Paper On the Willingness of UK Companies to Issue Profit Warnings: Regulatory, Earnings Surprise Permanence, and Agency Cost Effects
Manchester School of Accounting and Finance, MW/GH, No. 03-01
Guenther Helbok and Martin Walker
Bank Austria Creditanstalt - Department of Operational and Group Risk Control and University of Manchester - Manchester Business School
Date Posted: March 31, 2003
Working Paper Series
541 downloads

Incl. Electronic Paper On the Value Relevance of Finance's Cash Flow and Accounting's Accruals: Empirical Evidence from Egypt
Ain Shams University's Journal of Economic Studies, Vol. 3, pp. 1-22, 2009
Shamel Mohamed Elhamawy and Wesam Mohamed Habib
Ain Shams University and Maastricht School of Management (MSM)
Date Posted: March 01, 2010
Accepted Paper Series
466 downloads

Incl. Electronic Paper On the Value of Public Predecision Information in Principal-Agent Models
Shiva Sivaramakrishnan and Ramji Balakrishnan
Texas A&M University (TAMU) - Department of Accounting and University of Iowa - Department of Accounting
Date Posted: April 13, 1999
Working Paper Series
186 downloads

Incl. Electronic Paper On The Value of Deferred Taxes
Amihud Dotan
Tel Aviv University - Department of Accounting
Date Posted: October 28, 2002
Working Paper Series
368 downloads

On the Usefulness of the Direct Method Cash Flow Statement
James A. Largay and Gopal V. Krishnan
Lehigh University - College of Business & Economics and American University
Date Posted: September 15, 1997
Working Paper Series

Incl. Electronic Paper On the Use of Loose Monitoring and Lavish Pay in Agency
Qi Chen , Thomas Hemmer and Yun Zhang
Duke University - Fuqua School of Business , Rice University - Jesse H. Jones Graduate School of Business and George Washington University
Date Posted: February 21, 2008
Working Paper Series
134 downloads

On the Use of Instrumental Variables in Accounting Research
Journal of Accounting & Economics (JAE), Forthcoming
David F. Larcker and Tjomme O. Rusticus
Stanford University - Graduate School of Business and Northwestern University - Kellogg School of Management
Date Posted: November 14, 2009
Accepted Paper Series

Incl. Electronic Paper On the Use of Instrumental Variables in Accounting Research
David F. Larcker and Tjomme O. Rusticus
Stanford University - Graduate School of Business and Northwestern University - Kellogg School of Management
Date Posted: April 07, 2005
Last Revised: November 13, 2009
Working Paper Series
2907 downloads

On the Use of Grounded Theory as a Basis for Research on Strategic and Emerging Technologies in Accounting
Journal of Emerging Technologies in Accounting, Forthcoming
Steve G. Sutton , Vicky Arnold and Jeff Reinking
University of Central Florida - College of Business Administration , University of Central Florida - College of Business Administration and University of Central Florida - Kenneth G. Dixon School of Accounting
Date Posted: November 10, 2011
Accepted Paper Series

Incl. Electronic Paper On the Use of Accounting vs. Real Earnings Management to Meet Earnings Expectations - A Market Analysis
Jeff Zeyun Chen , Lynn L. Rees and Shiva Sivaramakrishnan
University of Colorado at Boulder , Texas A&M University (TAMU) - Department of Accounting and Texas A&M University (TAMU) - Department of Accounting
Date Posted: December 12, 2007
Last Revised: December 19, 2010
Working Paper Series
1758 downloads

On the Trade-Off Between the Future Benefits and Riskiness of R&D: A Bondholders' Perspective
Journal of Accounting and Economics, Vol. 35, No. 2, April 2003
Charles Shi
NUS Business School, National University of Singapore
Date Posted: October 27, 2002
Accepted Paper Series

Incl. Electronic Paper On the Timeliness of Price Discovery
Wendy Beekes and Philip R. Brown
Lancaster University - Department of Accounting and Finance and University of Western Australia - Department of Accounting and Finance
Date Posted: October 21, 2006
Working Paper Series
362 downloads

On the Tension between Full Revelation and Earnings Management: A Reconsideration of the Revelation Principle
Journal of Accounting Auditing and Finance, September 2002
Tavy Ronen and Varda Yaari
Rutgers University, Newark - School of Business - Department of Finance & Economics and Morgan State University - Department of Accounting and Finance
Date Posted: January 18, 2003
Accepted Paper Series

Incl. Electronic Paper On the Tension between Full Revelation and Earnings Management: A Reconsderation of the Revelation Principle
Tavy Ronen and Varda Yaari
Rutgers University, Newark - School of Business - Department of Finance & Economics and Morgan State University - Department of Accounting and Finance
Date Posted: January 18, 2003
Working Paper Series
301 downloads

On the Revaluation of Arbitraged Assets and the Inflation Accounting Debate: Some Error Correction Estimates and Forecasts
David Butler , Mahmoud Ezzamel and William Forbes
Cardiff University - Cardiff Business School , Cardiff Business School - Accounting and Finance Section and Loughborough University - Business School
Date Posted: April 21, 1999
Working Paper Series

Incl. Electronic Paper On the Relevance of Earnings Components in Valuation and Forecasting
Pengguo Wang
Xfi, University of Exeter
Date Posted: January 18, 2013
Working Paper Series
48 downloads

Incl. Fee Electronic Paper On the Relevance and Comparability of Segmental Data
Abacus, Vol. 38, No. 2, pp. 215-234, 2002
Clive R. Emmanuel and Neil Garrod
University of Glasgow - Glasgow Business School - Department of Accounting & Finance and Thames Valley University - Professional Studies
Date Posted: November 15, 2002
Accepted Paper Series
31 downloads

On the Relevance and Comparability of Segmental Data
Neil Garrod and Clive R. Emmanuel
Thames Valley University - Professional Studies and University of Glasgow - Glasgow Business School - Department of Accounting & Finance
Date Posted: July 17, 2000
Working Paper Series

Incl. Electronic Paper On the Relationship between Analyst Reports and Corporate Disclosures: Exploring the Roles of Information Discovery and Interpretation
Xia Chen , Qiang Cheng and Kin Lo
Singapore Management University , Singapore Management University and University of British Columbia (UBC) - Sauder School of Business
Date Posted: July 18, 2006
Last Revised: April 09, 2013
Working Paper Series
487 downloads

On the Relationship Between Analyst Reports and Corporate Disclosures: Exploring the Roles of Information Discovery and Interpretation
Journal of Accounting and Economics, Forthcoming
Xia Chen , Qiang Cheng and Kin Lo
Singapore Management University , Singapore Management University and University of British Columbia (UBC) - Sauder School of Business
Date Posted: December 18, 2009
Accepted Paper Series

Incl. Electronic Paper On the Relation of Deferred Taxes and Tax Cash Flow
Astrid K. Chludek
University of Cologne - Cologne Graduate School in Management, Economics and Social Sciences
Date Posted: March 06, 2011
Last Revised: June 25, 2011
Working Paper Series
237 downloads

Incl. Fee Electronic Paper On the Relation Between Ownership Structure and Capital Structure
Accounting and Finance, Vol. 42, pp. 1-26, 2002
Tim Brailsford , Barry R. Oliver and Lay Hwa Sandra Pua
Bond University , Australian National University (ANU) and DHL International
Date Posted: December 23, 2002
Accepted Paper Series
53 downloads

On the Relation Between Information Asymmetry and Real Earnings Management in Tehran Stock Exchange
Mojtaba Adili
affiliation not provided to SSRN
Date Posted: April 06, 2010
Last Revised: May 24, 2010
Working Paper Series

Incl. Fee Electronic Paper On the Relation Between Conservatism in Accounting Standards and Incentives for Earnings Management
Journal of Accounting Research, Vol. 45, No. 3, pp. 541-565, June 2007
Qi Chen , Thomas Hemmer and Yun Zhang
Duke University - Fuqua School of Business , Rice University - Jesse H. Jones Graduate School of Business and George Washington University
Date Posted: December 11, 2007
Accepted Paper Series
10 downloads

On the Relation Between Conservatism in Accounting Standards and Incentives for Earnings Management
Journal of Accounting Research, June 2007
Qi Chen , Thomas Hemmer and Yun Zhang
Duke University - Fuqua School of Business , Rice University - Jesse H. Jones Graduate School of Business and George Washington University
Date Posted: January 23, 2007
Accepted Paper Series

Incl. Electronic Paper On the Quality of FFO Forecasts
Journal of Real Estate Research, Vol. 28, No. 3, 2006
David H. Downs and Z. Nuray Guner
Virginia Commonwealth University (VCU) - Department of Finance, Insurance & Real Estate and Middle East Technical University (METU)
Date Posted: December 13, 2006
Accepted Paper Series
99 downloads

Incl. Electronic Paper On the Prudence of Rewarding A While Hoping for B
IZA Discussion Paper No. 765
Wendelin Schnedler
University of Paderborn - Department of Management
Date Posted: May 28, 2003
Working Paper Series
67 downloads

Incl. Fee Electronic Paper On the Performance of Naive, Analyst and Composite Earnings Forecasts: Evidence from Hong Kong
Journal of International Financial Management & Accounting, Vol. 14, pp. 146-165, June 2003
Joseph W. Cheng , Dennis Kin-Keung Fan and Raymond Wai-Man So
Chinese University of Hong Kong (CUHK) - Department of Finance , Chinese University of Hong Kong (CUHK) - Department of Finance and Chinese University of Hong Kong (CUHK) - Department of Finance
Date Posted: December 14, 2003
Accepted Paper Series
36 downloads

Incl. Electronic Paper On the Optimality of the Full Cost Pricing
Jean-Luc Netzer and Jacques Thépot
University of Strasbourg I (ULP) and University of Strasbourg
Date Posted: February 14, 2007
Working Paper Series
203 downloads

Incl. Electronic Paper On the Myth of Size Premiums in Corporate Valuation: Some Empirical Evidence from the German Stock Market
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 5, No. 1, pp. 2-15, 2010
Jorg Baetge , Hans-Jurgen Kirsch , Peter Koelen and Roland Schulz
affiliation not provided to SSRN , affiliation not provided to SSRN , affiliation not provided to SSRN and University of Muenster - Accounting Center
Date Posted: August 09, 2010
Accepted Paper Series
444 downloads

On the Market Reaction to Revenue and Earnings Surprises
Journal of Business Finance & Accounting, forthcoming.
Itay Kama
Tel Aviv University - Faculty of Management
Date Posted: November 18, 2008
Accepted Paper Series

Incl. Electronic Paper On the Long-Standing Issue of the Internal Rate of Return: A Complete Resolution
Proceedings of the XXXIV AMASES Conference, Macerata, Italy, September 2010
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: June 10, 2010
Last Revised: June 14, 2010
Accepted Paper Series
116 downloads


 

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