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Abstracts: 489,050
Full Text Papers: 397,938
Authors: 228,554
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Last 12 months: 11,211,022
Last 30 days: 825,416

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SSRN eLibrary Search Results
JEL Code: M4
5,333,926 Total downloads
Showing Papers 3,751 - 3,800 of 13,131
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Discussion of Investor Protection and Analysts' Cash Flow Forecasts Around the World
Review of Accounting Studies, Vol. 12, Nos. 2-3, pp. 421-441, 2007
Luzi Hail
University of Pennsylvania - The Wharton School
Date Posted: June 11, 2007
Accepted Paper Series

Discussion of Ramanna and Roychowdhury (2010): Elections and Discretionary Accruals: Evidence from 2004
Journal of Accounting Research, Vol. 48, No. 2, May 2010
Wayne R. Guay
University of Pennsylvania - Accounting Department
Date Posted: May 14, 2010
Accepted Paper Series

Discussion of Revalued Financial, Tangible, and Intangible Assets: Association with Share Prices and Non Market-Based Value Estimates
Journal of Accounting Research, Supplement 1998
Peter D. Easton
University of Notre Dame - Department of Accountancy
Date Posted: January 26, 1999
Accepted Paper Series

Discussion of The Eyeballs Have It: Searching for the Value in Internet Stocks
Journal of Accounting Research, Supplement 2000
Elizabeth K. Keating
Harvard University - John F. Kennedy School of Government
Date Posted: February 10, 2001
Accepted Paper Series

Incl. Electronic Paper Discussion of The Eyeballs Have It: Searching for the Value in Internet Stocks
Elizabeth K. Keating
Harvard University - John F. Kennedy School of Government
Date Posted: December 27, 2000
Working Paper Series
909 downloads

Incl. Electronic Paper Discussion of the Influence of Elections on the Accounting Choices of Governmental Entities
Laurence van Lent
Tilburg University - CentER for Economic Research and Dept. of Accounting
Date Posted: January 07, 2012
Working Paper Series
329 downloads

Incl. Electronic Paper Discussion of the Pre and Post-Tax Discount Rates and Cash Flows: A Technical Note
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 5, No. 1, pp. 16-20, 2010
Jan Jindra and Torben Voetmann
Ohio State University - Fisher College of Business and Finance Scholars Group
Date Posted: August 09, 2010
Accepted Paper Series
356 downloads

Incl. Electronic Paper Discussion of the Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms
Gavin Cassar
INSEAD
Date Posted: January 29, 2011
Last Revised: November 16, 2011
Working Paper Series
135 downloads

Discussion of the Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms
Journal of Accounting Research, Forthcoming
Gavin Cassar
INSEAD
Date Posted: February 06, 2011
Accepted Paper Series

Incl. Electronic Paper Discussion of Value Investing: The Use of Historical Financial Statement Information to Separate Winners from Losers
Wayne R. Guay
University of Pennsylvania - Accounting Department
Date Posted: January 05, 2001
Working Paper Series
1996 downloads

Discussion of Value Investing: The Use of Historical Financial Statement Information to Separate Winners from Losers
As published in Journal of Accounting Research, Vol 38, Supplement, 2000
Wayne R. Guay
University of Pennsylvania - Accounting Department
Date Posted: January 05, 2001
Accepted Paper Series

Incl. Electronic Paper Discussion of ‘Why Do EPS Forecast Error and Dispersion Not Vary with Scale? Implications for Analyst and Managerial Behavior’
Journal of Accounting Research, Forthcoming, Chicago Booth Accounting Research Center Research Paper
Ryan T. Ball
University of Michigan - Stephen M. Ross School of Business
Date Posted: April 27, 2011
Accepted Paper Series
992 downloads

Incl. Electronic Paper Discussion of: 'Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality'
Jana Smith Raedy
University of North Carolina at Chapel Hill
Date Posted: May 19, 2008
Working Paper Series
347 downloads

Discussion of: Real Investment Implications of Employee Stock Option Exercises
Journal of Accounting Research, Vol. 40, No. 2, May 2002
Wayne R. Guay
University of Pennsylvania - Accounting Department
Date Posted: March 11, 2002
Accepted Paper Series

Incl. Electronic Paper Discussion of: Real Investment Implications of Employee Stock Option Exercises
Wayne R. Guay
University of Pennsylvania - Accounting Department
Date Posted: February 13, 2002
Working Paper Series
823 downloads

Discussion on 'The Value Relevance of Comprehensive Income versus Net Income: A European Perspective' (Discusión sobre 'La Relevancia Valorativa Del Resultado Global Frente al Resultado Neto: Una Perspectiva Europea')
Spanish Journal of Finance and Accounting (Revista Española de Financiación y Contabilidad- REFC), Vol. 40, No. 150, pp. 339-350,
Maria T. Tascón
Universidad de León
Date Posted: December 28, 2011
Last Revised: January 24, 2012
Accepted Paper Series

Incl. Electronic Paper Dispersion of Beliefs, Stock Prices and the Earnings Surprise Measures - A Generalized Approach
Leon Zolotoy
Melbourne Business School
Date Posted: January 29, 2009
Last Revised: March 16, 2009
Working Paper Series
113 downloads

Incl. Electronic Paper Distance Still Matters: Evidence from Municipal Bond Underwriting
Alexander W. Butler
Rice University - Jesse H. Jones Graduate School of Business
Date Posted: November 06, 2002
Working Paper Series
616 downloads

Incl. Electronic Paper Distillers Delight in the U.K.
Darden Case No. UVA-C-2213
Richard Brownlee
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
54 downloads

Incl. Electronic Paper Distilling the Reserve for Uncertain Tax Positions: The Revealing Case of Black Liquor
John R. Robinson , Bridget Stomberg and Lisa De Simone
University of Texas at Austin , University of Texas at Austin and University of Texas at Austin - Department of Accounting
Date Posted: January 31, 2011
Last Revised: March 20, 2012
Working Paper Series
88 downloads

Incl. Electronic Paper Distilling the Reserve for Uncertain Tax Positions: The Revealing Case of Black Liquor
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Lisa De Simone , John R. Robinson and Bridget Stomberg
University of Texas at Austin - Department of Accounting , University of Texas at Austin and University of Texas at Austin
Date Posted: August 05, 2011
Last Revised: August 26, 2011
Working Paper Series
82 downloads

Incl. Electronic Paper Distilling the Reserve for Uncertain Tax Positions: The Revealing Case of Black Liquor
2011 American Taxation Association Midyear Meeting Paper: Research-in-Process Session
Lisa De Simone , John R. Robinson and Bridget Stomberg
University of Texas at Austin - Department of Accounting , University of Texas at Austin and University of Texas at Austin
Date Posted: February 11, 2011
Last Revised: February 15, 2011
Working Paper Series
99 downloads

Incl. Electronic Paper Distinguishing Between Equity and Liabilities - A View on FASB's and IASB's Approaches and an Introduction of the Loss Absorption Approach
Helga Kampmann and Martin Schmidt
Humboldt University of Berlin - School of Business and Economics and European University Viadrina Frankfurt (Oder)
Date Posted: August 20, 2008
Working Paper Series
302 downloads

Incl. Electronic Paper Distorted Performance Measurement and Relational Contracts
Schmalenbach Business Review, Vol. 60, July 2008
Jörg Budde
University of Bonn - Economic Science Area
Date Posted: October 12, 2008
Accepted Paper Series
50 downloads

Incl. Electronic Paper Distributional Aspects of Irish Financial Accounting Ratios
Brian M. Lucey
Trinity College, Dublin - School of Business
Date Posted: April 02, 2003
Working Paper Series
396 downloads

Incl. Electronic Paper Distributional Consequences of Transnational Private Regulation: Institutional Complementarity as a Structural Source of Power in Global Product and Financial Markets
Duke University Rethinking Regulation Working Paper No. 6
Tim Buthe
Duke University
Date Posted: March 24, 2013
Working Paper Series
25 downloads

Incl. Electronic Paper Divergence in Accounting Profitability: Accounting Conservatism, New Firms, and Industry Attributes
Masako N. Darrough and Jianming Ye
City University of New York - Baruch College - Stan Ross Department of Accountancy and City University of New York - Baruch College - Stan Ross Department of Accountancy
Date Posted: October 21, 2006
Working Paper Series
317 downloads

Incl. Electronic Paper Diversification and the Accounting for New Projects On or Off the Balance Sheet
14th Annual Conference on Financial Economics and Accounting (FEA)
Shiva Sivaramakrishnan and Lynda Thoman
Texas A&M University (TAMU) - Department of Accounting and Purdue University
Date Posted: January 19, 2004
Working Paper Series
275 downloads

Incl. Electronic Paper Diversification by the Audit Office and Its Impact on Audit Quality
Sharad Asthana
University of Texas-San Antonio
Date Posted: October 06, 2012
Working Paper Series
225 downloads

Incl. Electronic Paper Diversification Strategy as a Determinant of the Earnings Persistence of U.S. Multinational Firms
Ahmed Riahi-Belkaoui
University of Illinois at Chicago - Department of Accounting
Date Posted: October 17, 2003
Working Paper Series
446 downloads

Diversification to Mitigate Expropriation in the Tobacco Industry
Journal of Financial Economics (JFE), Forthcoming
Messod Daniel Beneish , Ivo Ph. Jansen , Melissa Fay Lewis and Nathan V. Stuart
Indiana University Bloomington - Department of Accounting , Rutgers University , University of Utah and University of Wisconsin Oshkosh
Date Posted: September 12, 2007
Accepted Paper Series

Incl. Electronic Paper Diversified Electronics Corporation
Darden Case No. UVA-C-2279
Robert Sack
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
18 downloads

Incl. Electronic Paper Diversity of Citizenship and a Citizen of a State Who is Not a Citizen of the United States
Dan Goodman
affiliation not provided to SSRN
Date Posted: March 11, 2012
Working Paper Series
11 downloads

Incl. Electronic Paper Diversity of Citizenship and a Citizen of the United States
Dan Goodman
affiliation not provided to SSRN
Date Posted: March 12, 2012
Working Paper Series
5 downloads

Incl. Electronic Paper Diversity of Citizenship Includes a Citizen of a State Who is Not a Citizen of the United States
Dan Goodman
affiliation not provided to SSRN
Date Posted: March 07, 2012
Working Paper Series
17 downloads

Incl. Electronic Paper Diversity of Citizenship: The Basics
Dan Goodman
affiliation not provided to SSRN
Date Posted: April 16, 2012
Working Paper Series
33 downloads

Incl. Electronic Paper Divest Investment Banking from Financial Institutions
IEEP, Fordham U., Economics Working Paper No. 02-01
Hrishikesh D. Vinod
Fordham University - Department of Economics
Date Posted: August 23, 2002
Working Paper Series
750 downloads

Incl. Electronic Paper Dividend Behavior and Pure Accrual Management of Japanese Banks
Osaka University Economics Working Paper No. 2003-1
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: January 29, 2003
Working Paper Series
313 downloads

Incl. Electronic Paper Dividend Changes and Earnings Quality
Michael B. Mikhail , Beverly R. Walther and Richard H. Willis
Arizona State University (ASU) - School of Accountancy , Northwestern University - Department of Accounting Information & Management and Vanderbilt University - Accounting
Date Posted: August 22, 1999
Working Paper Series
2237 downloads

Dividend Changes and Future Profitability
Doron Nissim and Amir Ziv
Columbia University - Columbia Business School and Columbia Business School
Date Posted: May 10, 1999
Working Paper Series

Incl. Electronic Paper Dividend Changes and the Persistence of Past Earnings Changes, Empirical Evidence from the Athens Stock Exchange
Pantelis Marinakis
Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: December 28, 2005
Working Paper Series
249 downloads

Incl. Electronic Paper Dividend Changes Do Not Signal Changes in Future Profitability
Gustavo Grullon , Roni Michaely , Shlomo Benartzi and Richard H. Thaler
Rice University - Jesse H. Jones Graduate School of Business , Cornell University - Samuel Curtis Johnson Graduate School of Management , University of California at Los Angeles and University of Chicago - Booth School of Business
Date Posted: October 08, 2003
Working Paper Series
2060 downloads

Incl. Electronic Paper Dividend Changes, Profitability and Earnings - A Study of Indian Manufacturing Firms

Jijo Lukose and Narayan Rao Sapar
Institute for Financial Management and Research (IFMR) - Centre for Advanced Financial Studies and Indian Institute of Technology (IIT), Bombay - Shailesh J. Mehta School of Management (SJM)
Date Posted: February 22, 2005
Working Paper Series
639 downloads

Incl. Fee Electronic Paper Dividend Imputation and Shareholder Wealth: The Case of New Zealand
Journal of Business Finance & Accounting, Vol. 29, pp. 1079-1104, 2002
Andrew K. Prevost , Ramesh P. Rao and John D. Wagster
Ohio University - Department of Finance , Oklahoma State University - Stillwater - Department of Finance and Wayne State University
Date Posted: January 26, 2003
Accepted Paper Series
32 downloads

Incl. Electronic Paper Dividend Irrelevance and Accounting Models of Value
Bill Rees and Aljosa Valentincic
University of Edinburgh Business School and University of Ljubljana - Faculty of Economics
Date Posted: November 29, 2011
Last Revised: February 23, 2013
Working Paper Series
167 downloads

Incl. Electronic Paper Dividend Payouts and Information Shocks
Luzi Hail , Ahmed Tahoun and Clare Wang
University of Pennsylvania - The Wharton School , London Business School and Northwestern University - Kellogg School of Management
Date Posted: May 06, 2013
Working Paper Series
99 downloads

Incl. Electronic Paper Dividend Policy and Accounting-Based Valuation
Yi-Mien Lin , Yun-Sheng Hsu and Woody M. Liao
National Chung Hsing University - Graduate Institute of Accounting , National Chung Hsing University - Department of Accounting and University of California, Riverside
Date Posted: July 22, 2005
Working Paper Series
1066 downloads

Dividend Policy at Firms Accused of Accounting Fraud
Contemporary Accounting Research, Forthcoming
Judson Caskey and Michelle Hanlon
University of Texas at Austin - Red McCombs School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: May 23, 2006
Last Revised: March 29, 2012
Accepted Paper Series

Dividend Policy Irrelevancy and the Construct of Earnings
Journal of Business Finance & Accounting, Forthcoming
Zhan Gao , James A. Ohlson and Adam J. Ostaszewski
Lancaster University , New York University (NYU) - Leonard N. Stern School of Business and London School of Economics
Date Posted: June 23, 2011
Last Revised: January 10, 2013
Accepted Paper Series

Incl. Electronic Paper Dividend Policy, Agency Costs, and Earned Equity

Harry DeAngelo , Linda DeAngelo and Rene M. Stulz
University of Southern California - Marshall School of Business - Finance and Business Economics Department , University of Southern California - Marshall School of Business - Finance and Business Economics Department and Ohio State University (OSU) - Department of Finance
Date Posted: June 28, 2004
Working Paper Series
2157 downloads


 

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