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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,173
Full Text Papers: 393,564
Authors: 226,645
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  Last 12 months: 		68,973

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To date: 65,885,359
Last 12 months: 11,172,224
Last 30 days: 1,065,087

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  Footnotes: 		77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M4
5,289,050 Total downloads
Showing Papers 3,601 - 3,650 of 13,017
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Incl. Electronic Paper Are PE- and MB-Ratios Susceptible to Accruals, Growth, or Profitability?
Martin Staehle and Niklas Lampenius
University of Bern - Faculty of Economics and Social Sciences and University of Hohenheim
Date Posted: January 25, 2010
Last Revised: December 20, 2011
Working Paper Series
231 downloads

Incl. Electronic Paper Information Availability, Information Quality and the Financial Structure of Belgian SMEs
Small Business Economics , Finance and Corporate Governance Conference 2010 , HUB RESEARCH PAPER 2009/27
 Tom Van Caneghem and Geert Van Campenhout
Hogeschool-Universiteit Brussel (HUBrussel) and Hogeschool-Universiteit Brussel (HUBrussel)
Date Posted: January 25, 2010
Last Revised: November 09, 2010
Working Paper Series
190 downloads

Incl. Electronic Paper The Analysis and Valuation of Subscription-Based Enterprises
 Massimiliano Bonacchi , Kalin S. Kolev and Baruch Lev
University of Naples "Parthenope" , Yale School of Management and New York University - Stern School of Business
Date Posted: January 25, 2010
Last Revised: April 02, 2011
Working Paper Series
343 downloads

Incl. Electronic Paper The Determinants and Consequences of Heterogeneous IFRS Compliance Levels Following Mandatory IFRS Adoption: Evidence from a Developing Country
Journal of Intrernational Accounting Research, Forthcoming
 Francesco Bova and Raynolde Pereira
University of Toronto - Rotman School of Management and University of Missouri at Columbia - School of Accountancy
Date Posted: January 25, 2010
Last Revised: January 16, 2012
Accepted Paper Series
601 downloads

Incl. Electronic Paper The Determinants of Earnings Quality: The Case of Brazilian Public and Private Firms
 Coelho Antonio Carlos , Fernando Caio Galdi and Alexsandro Broedel Lopes
UFC - FEAAC - PPAC , Fundacao Instituto Capixaba de Pesquisas em Contabilidade, Economia e Financas (FUCAPE) and Universidade de São Paulo
Date Posted: January 25, 2010
Working Paper Series
196 downloads

Incl. Electronic Paper The Predictive Power of Abnormal Inventory Growth: Application to Earnings Forecasting for Retailers
 Saravanan Kesavan and Vidya Mani
University of North Carolina Kenan-Flagler Business School and University of North Carolina (UNC) at Chapel Hill - Operations Area
Date Posted: January 25, 2010
Last Revised: September 19, 2012
Working Paper Series
139 downloads

Incl. Electronic Paper Individual Investors' Attention to Accounting Information: Message Board Discussions
 Alina Lerman
Yale School of Management
Date Posted: January 24, 2010
Last Revised: April 28, 2011
Working Paper Series
383 downloads

How do Audit Workpaper Reviewers Cope with the Conflicting Pressures of Detecting Misstatements and Balancing Client Workloads?
Auditing: A Journal of Practice & Theory, Forthcoming
 Christopher P. Agoglia , Joseph F. Brazel , Richard C. Hatfield and Scott B. Jackson
University of Massachusetts at Amherst , North Carolina State University - Poole College of Management - Department of Accounting , University of Alabama and University of South Carolina
Date Posted: January 22, 2010
Accepted Paper Series

Incl. Electronic Paper The Association Between Accounting Conservatism and Analysts’ Forecast Inefficiency
Asia-Pacific Journal of Financial Studies, Forthcoming
 Jinhan Pae and Daniel B. Thornton
Korea University Business School and Queen's University
Date Posted: January 22, 2010
Accepted Paper Series
352 downloads

Incl. Electronic Paper The Role of Corporate Governance in Related Party Transactions
 Chu-Yang Chien and Joseph C. S. Hsu
National Yunlin University of Science and Technology and National Yunlin University of Science and Technology
Date Posted: January 22, 2010
Working Paper Series
282 downloads

Incl. Electronic Paper Decision Usefulness and Accelerated Filing Deadlines
Journal of Accounting Research, Forthcoming
 Jeffrey T. Doyle and Matthew J. Magilke
Utah State University and Claremont McKenna College
Date Posted: January 21, 2010
Last Revised: December 08, 2012
Accepted Paper Series
149 downloads

Incl. Electronic Paper The Relation Between Voluntary Disclosure and Financial Reporting: Evidence from Synthetic Leases
Journal of Accounting Research, June 2010, Vol. 48 (3)
 Sarah L. C. Zechman
University of Chicago - Booth School of Business
Date Posted: January 21, 2010
Last Revised: September 26, 2010
Accepted Paper Series
652 downloads

Incl. Electronic Paper Engaging Auditors: Field Investigation of a Courtship
 Krista J. Fiolleau , Kris J. Hoang , Karim Jamal and Shyam Sunder
University of Alberta - Department of Accounting, Operations & Information Systems , Tulane University - Freeman School of Business , University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management
Date Posted: January 20, 2010
Working Paper Series
321 downloads

Incl. Electronic Paper Are Firms with Negative Book Equity in Financial Distress?
Finance and Corporate Governance Conference 2010 Paper
 Tze Chuan Ang
The University of Melbourne
Date Posted: January 20, 2010
Last Revised: March 10, 2010
Working Paper Series
256 downloads

Incl. Electronic Paper Asset Value of UK Firms Advertising Expenditures
Global Journal of International Business Research (GJIBR), Volume 1 Number 1 2007, ISSN 1933-3471.
Maqsood Qureshi
affiliation not provided to SSRN
Date Posted: January 20, 2010
Accepted Paper Series
48 downloads

Incl. Electronic Paper Bank Loan Covenant Measures and Mis-Measures
North American Journal of Finance and Banking Research, Vol. 3, No. 3, 2009
 James Sagner
University of Bridgeport
Date Posted: January 19, 2010
Accepted Paper Series
93 downloads

Incl. Electronic Paper Fair Value Accounting
CIRANO - Scientific Publications 2009s-47
 Michel Magnan and Daniel B. Thornton
Concordia University - Department of Accountancy and Queen's University
Date Posted: January 18, 2010
Last Revised: June 16, 2010
Working Paper Series
11 downloads

Incl. Electronic Paper Management Control of Business Service Outsourcing
 Tom Groot , José Ramiro Montealegre and Frank H. Selto
VU University Amsterdam - Amsterdam Research Center in Accounting , University of Colorado, Boulder and University of Colorado at Boulder - Department of Accounting
Date Posted: January 18, 2010
Last Revised: January 05, 2013
Working Paper Series
129 downloads

Incl. Electronic Paper Resurrecting the Size Effect: Firm Size, Profitability Shocks, and Expected Stock Returns
Charles A. Dice Center Working Paper No. 2010-1 , Fisher College of Business Working Paper No. 2010-03-001
 Kewei Hou and Mathijs A. Van Dijk
Ohio State University (OSU) - Department of Finance and Erasmus University - Rotterdam School of Management
Date Posted: January 18, 2010
Last Revised: July 17, 2012
Working Paper Series
453 downloads

Incl. Electronic Paper Aggregate Market Reaction to Earnings Announcements
Journal of Accounting Research, Forthcoming
 William M. Cready and Umit G. Gurun
University of Texas at Dallas - Naveen Jindal School of Management and University of Texas at Dallas - Naveen Jindal School of Management
Date Posted: January 17, 2010
Last Revised: January 23, 2010
Accepted Paper Series
367 downloads

Incl. Electronic Paper An Institutional Review of Earnings Quality in Japan
 Mark Landis , Mike Braswell , Kimikatsu Nishimura and Scott I. Jerris
San Francisco State University , University of Missouri at Columbia , San Francisco State University - Department of Accounting and San Francisco State University - Department of Accounting
Date Posted: January 17, 2010
Last Revised: May 30, 2010
Working Paper Series
239 downloads

Incl. Electronic Paper Comment on Petitioner's Brief: McDonald v. City of Chicago
 Dan Goodman
affiliation not provided to SSRN
Date Posted: January 16, 2010
Working Paper Series
25 downloads

Financial Information Quality and Inflation Accounting Disclosure in Nigerian Cement Industry
 Dr. Ahmad Bello
Ahmadu Bello University Zaria, Nigeria
Date Posted: January 16, 2010
Working Paper Series

Incl. Electronic Paper The Evolution of a Management Accounting Idea: The Case of Beyond Budgeting
 Sebastian Becker , Martin Messner and Utz Schäffer
WHU - Otto Beisheim School of Management - Institute of Management Accounting and Control , HEC Paris and WHU Otto Beisheim School of Management
Date Posted: January 16, 2010
Last Revised: March 11, 2010
Working Paper Series
1377 downloads

The Fallacy of Income and Income Measurement in Accounting
 Dr. Ahmad Bello
Ahmadu Bello University Zaria, Nigeria
Date Posted: January 16, 2010
Working Paper Series

Comments on the Proposed SEC's 2010-2015 Draft Strategic Plan
Accounting Horizons, Forthcoming
 Robert J. Bloomfield , Theodore E. Christensen , Jonathan C. Glover , Susan F. Haka , Karim Jamal , James A. Ohlson , Stephen H. Penman , Kathy R. Petroni , Eiko Tsujiyama and Ross L. Watts
Cornell University - Samuel Curtis Johnson Graduate School of Management , Brigham Young University - Marriott School of Management , Carnegie Mellon University - David A. Tepper School of Business , Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management , University of Alberta - Department of Accounting, Operations & Information Systems , New York University (NYU) - Leonard N. Stern School of Business , Columbia University - Department of Accounting , Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management , Waseda University - Graduate School of Commerce and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: January 15, 2010
Accepted Paper Series

A Framework for Financial Reporting Standards: Issues and a Suggested Model
 Robert J. Bloomfield , Theodore E. Christensen , Robert H. Colson , Karim Jamal , Stephen R. Moehrle , James A. Ohlson , Stephen H. Penman , Gary Previts , Thomas L. Stober , Shyam Sunder and Ross L. Watts
Cornell University - Samuel Curtis Johnson Graduate School of Management , Brigham Young University - Marriott School of Management , Grant Thornton LLP , University of Alberta - Department of Accounting, Operations & Information Systems , University of Missouri at Saint Louis - Accounting Area , New York University (NYU) - Leonard N. Stern School of Business , Columbia University - Department of Accounting , Case Western Reserve University - Department of Accountancy , University of Notre Dame - Department of Accountancy , Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: January 15, 2010
Working Paper Series

Incl. Electronic Paper Corporate Governance Compliance and Disclosure in the Banking Sector: Using Data from Japan
Finance and Corporate Governance Conference 2010 Paper
 Pran Krishansing Boolaky and Kim Thomas
University of Southern Queensland - School of Accounting, Economics and Finance and affiliation not provided to SSRN
Date Posted: January 15, 2010
Last Revised: March 09, 2010
Working Paper Series
315 downloads

Incl. Electronic Paper Evidences of International Financial Reporting Standards (IFRS) Implementation in Brazil: The Case of Derivatives
 Fernando D.R. Murcia and Ariovaldo dos Santos Sr.
University of São Paulo and affiliation not provided to SSRN
Date Posted: January 15, 2010
Working Paper Series
323 downloads

IT Risk Disclosure, Governance and Compliance: Complementary or Conflicting Agendas?
 Eileen Zalkin Taylor , Jennifer Blaskovich and Christopher J. Davis
North Carolina State University , University of Nebraska at Omaha and University of South Florida - College of Business
Date Posted: January 15, 2010
Last Revised: February 03, 2010
Working Paper Series

Incl. Electronic Paper Signaling the Uncertainty of Future Economic Benefits: Accounting for R&D in Australia
Finance and Corporate Governance Conference 2010 Paper
 Anne-Maree Thomas , Hai Wu and Sue Wright
Macquarie University , Macquarie University - Department of Accounting and Finance and Macquarie University - Faculty of Business and Economics
Date Posted: January 15, 2010
Working Paper Series
113 downloads

Incl. Electronic Paper The Evolution of Financial Reporting for Private Entities in the European Union
 Michele Bertoni and Bruno De Rosa
University of Trieste - Department of Economics, Business, Mathematics and Statistics and University of Trieste - Department of Business Administration
Date Posted: January 15, 2010
Last Revised: January 31, 2010
Working Paper Series
441 downloads

Incl. Electronic Paper The Value of High Quality Auditing in Enforcing and Implementing IFRS: The Case of Goodwill Impairment
Finance and Corporate Governance Conference 2010 Paper
 Donald J. Stokes and John Webster
Monash University and Monash University - Department of Accounting and Finance
Date Posted: January 15, 2010
Working Paper Series
832 downloads

Firm- and Individual-Level Determinants of Balanced Scorecard Usage
 Majidul Islam
Concordia University, Quebec - Department of Accountancy
Date Posted: January 14, 2010
Working Paper Series

Incl. Electronic Paper The Problem of Management Control Through Design in an Evolutionary World
 Bernard Verstegen
Open University of the Netherlands
Date Posted: January 14, 2010
Last Revised: January 28, 2010
Working Paper Series
77 downloads

Director Capital and Corporate Disclosure Quality
 David M. Reeb and Wanli Zhao
National University of Singapore and Southern Illinois University
Date Posted: January 13, 2010
Working Paper Series

Incl. Electronic Paper Within- and Between-Group Agreement in Supervisor’s Evaluative Behaviours: Do Evaluative ‘Styles’ Exist?
ERIM Report Series Reference No. ERS-2010-002-F&A
 Jan Noeverman
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Date Posted: January 13, 2010
Working Paper Series
34 downloads

Incl. Electronic Paper Accounting Regulation and Management Discretion in a British Building Society, Circa 1960
 Mark Billings and Bernardo Batiz-Lazo
University of Nottingham and Bangor Business School
Date Posted: January 12, 2010
Working Paper Series
56 downloads

Incl. Electronic Paper Do Nonprofessional Investors React to Fraud Red Flags?
 Joseph F. Brazel , Tina Carpenter , Keith L. Jones and Jane M. Thayer
North Carolina State University - Poole College of Management - Department of Accounting , University of Georgia - C. Herman and Mary Virginia Terry College of Business , George Mason University and University of Georgia - J.M. Tull School of Accounting
Date Posted: January 12, 2010
Last Revised: April 18, 2012
Working Paper Series
282 downloads

Gender and Earnings Management: Evidence from the AAERs
 Dina Elmahdy and Myung S. Park
Morgan State University and Virginia Commonwealth University
Date Posted: January 12, 2010
Last Revised: January 31, 2010
Working Paper Series

IFRS: On the Docility of Sophisticated Users in Preserving the Ideal of Comparability
European Accounting Review, Forthcoming
 Sylvain Durocher and Yves Gendron
University of Ottawa - Telfer School of Management and Université Laval
Date Posted: January 12, 2010
Accepted Paper Series

Incl. Electronic Paper Managerial Ownership and Accounting Conservatism in Japan: A Test of Management Entrenchment Effect
Journal of Business Finance and Accounting, Forthcoming
 Akinobu Shuto and Tomomi Takada
Kobe University - Research Institute for Economics and Business Administration and Kobe University - Graduate School of Business Administration
Date Posted: January 12, 2010
Accepted Paper Series
455 downloads

Incl. Electronic Paper The Relation Between Firm Characteristics and Dividend Covenants
 Lynn Li and Mihir N. Mehta
Boston University - School of Management and Temple University
Date Posted: January 12, 2010
Working Paper Series
214 downloads

Incl. Electronic Paper Auditors' Reactions to Inconsistencies between Financial and Nonfinancial Measures
 Joseph F. Brazel , Keith L. Jones and Douglas F. Prawitt
North Carolina State University - Poole College of Management - Department of Accounting , George Mason University and Brigham Young University
Date Posted: January 11, 2010
Last Revised: October 23, 2012
Working Paper Series
823 downloads

Incl. Electronic Paper Are Analysts Whose Forecast Revisions Correlate Less with Prior Stock Price Changes Better Information Producers and Monitors?
Finance and Corporate Governance Conference 2010 Paper
 Chuan-Yang Hwang , Yuan Li and Yen H. Tong
Nanyang Technological University (NTU) , Deakin University and Nanyang Technological University (NTU) - Nanyang Business School
Date Posted: January 11, 2010
Last Revised: June 01, 2012
Working Paper Series
146 downloads

Incl. Electronic Paper Asset Liquidity, Cost of Capital and IFRS Adoption
 George Lee and Yasheng Chen
Simon Fraser University (SFU) - Beedie School of Business and Simon Fraser University (SFU) - Beedie School of Business
Date Posted: January 11, 2010
Working Paper Series
212 downloads

Incl. Electronic Paper Exploring Changes in Management Compensation Structure in Canada: Evidence on the Consequences of Requiring Options Expensing
CAAA Annual Conference 2010
 Karrie Geremia , Carla Carnaghan and Toni Nelson
University of Lethbridge , University of Lethbridge - Faculty of Management and University of Lethbridge - Faculty of Management
Date Posted: January 11, 2010
Working Paper Series
88 downloads

Incl. Electronic Paper Financial Control by Nurse Leaders in a British Columbia Health Authority
CAAA Annual Conference 2010
 Chris Duff
Royal Roads University
Date Posted: January 11, 2010
Working Paper Series
68 downloads

Incl. Electronic Paper Guilty Until Proven Innocent: The Economic Consequences of the Initiation and the Outcome of Internal Investigations of Option Backdating
CAAA Annual Conference 2010
 Jennifer Li , Fayez A. Elayan and Thomas O. Meyer
Brock University , Brock University - Department of Accounting, Faculty of Business and Southeastern Louisiana University - Department of Marketing and Finance
Date Posted: January 11, 2010
Working Paper Series
35 downloads

Incl. Electronic Paper Testing the Relevance of Goodwill Amortisation within the Ohlson (1995) Value Relevance Model Using Share Returns
 Samithamby Senthilnathan
Eastern University, Sri Lanka
Date Posted: January 11, 2010
Working Paper Series
145 downloads


 

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