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SSRN eLibrary Statistics:

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Abstracts: 489,050
Full Text Papers: 397,938
Authors: 228,554
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  Last 12 months: 		69,482

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Last 12 months: 11,211,022
Last 30 days: 825,416

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  References: 		239,806
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  Footnotes: 		78,859
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SSRN eLibrary Search Results
JEL Code: M4
5,333,903 Total downloads
Showing Papers 3,881 - 3,930 of 13,131
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Incl. Electronic Paper The Properties of Bank’s Accounting Numbers in an International Context Before and After the Introduction of IFRS: A Value Relevance Perspective
Edmondo Tudini
SDA Bocconi
Date Posted: December 04, 2009
Working Paper Series
150 downloads

Incl. Electronic Paper An Economic Analysis of Cross-Listing Decisions and Their Impact on Earnings Quality
Schmalenbach Business Review, Vol. 61, pp. 310-330, July 2009
 Roland Koenigsgruber
Vrije Universiteit Amsterdam
Date Posted: December 03, 2009
Accepted Paper Series
160 downloads

Incl. Electronic Paper Auditor Gender and Corporate Earnings Management Behavior in Private Finnish Firms
 Jyrki Niskanen , Jukka Karjalainen , Mervi Niskanen and Jussi Karjalainen
University of Kuopio - Department of Business and Management , University of Eastern Finland - Department of Business , University of Eastern Finland and affiliation not provided to SSRN
Date Posted: December 02, 2009
Last Revised: December 04, 2009
Working Paper Series
257 downloads

Incl. Electronic Paper Does the Involvement of Management Accountants in Strategic Management Processes Enhance Organisations’ Strategic Effectiveness? An Empirical Analysis
 Aldonio Ferreira and Carly Moulang
Monash University - Department of Accounting and Finance and Monash University - Department of Accounting and Finance
Date Posted: December 02, 2009
Working Paper Series
197 downloads

Performance Measure Aggregation, Career Incentives, and Explicit Incentives
Journal of Management Accounting Research, Forthcoming
 Romana L. Autrey , Shane S. Dikolli and Paul Newman
University of Illinois at Urbana-Champaign - Department of Accountancy , Duke University - Fuqua School of Business and University of Texas at Austin - Department of Accounting
Date Posted: December 02, 2009
Accepted Paper Series

Incl. Electronic Paper The Fox and the Ostrich: Is GAAP a Game of Winks and Nods?
 Arthur Acevedo
The John Marshall Law School
Date Posted: December 01, 2009
Working Paper Series
107 downloads

Analysts’ Accrual-Related Over-Optimism: Do Analyst Characteristics Play a Role?
Review of Accounting Studies, Vol. 16, No. 4, 2011
 Michael S. Drake and Linda A. Myers
Brigham Young University - Marriott School and University of Arkansas
Date Posted: November 30, 2009
Accepted Paper Series

Incl. Electronic Paper The Compositionality of Accounting Information Back to Basics
 K. R. Pertsemlidis
National Technical University of Athens (NTUA)
Date Posted: November 29, 2009
Last Revised: March 13, 2012
Working Paper Series
201 downloads

Incl. Electronic Paper Comments on Proposed SEC 2010-2015 Draft Strategic Plan
Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-696, Johnson School Research Paper Series No. 04-2010
 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: November 28, 2009
Last Revised: June 11, 2013
Accepted Paper Series
257 downloads

Incl. Electronic Paper How Markets React to Earnings Announcements in the Absence of Analysts and Institutions: Evidence from the Saudi Market
 Ahmed A. Alzahrani
Brunel University
Date Posted: November 28, 2009
Last Revised: December 02, 2009
Working Paper Series
73 downloads

Incl. Electronic Paper The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management
Journal of Accounting Research, Forthcoming
 Scott B. Jackson and Xiaotao Kelvin Liu
University of South Carolina and Northeastern University - Accounting Area
Date Posted: November 27, 2009
Last Revised: December 05, 2012
Accepted Paper Series
498 downloads

Incl. Electronic Paper A Swan Song for the Value Driver Model-Modern Theory and Application of Constant-Growth Equity Valuation Models
 Matthias Meitner
Allianz SE
Date Posted: November 27, 2009
Working Paper Series
281 downloads

Incl. Electronic Paper Fundamental Capital Valuation for IT Companies: A Real Options Approach
Frontiers in Finance and Economics, Vol. 5, No. 1, pp. 1-26, 2008
 Chung Baek , Brice V. Dupoyet and Arun J. Prakash
Troy State University at Dothan , Florida International University - College of Business Administration - Finance and Florida International University (FIU) - Department of Finance
Date Posted: November 27, 2009
Accepted Paper Series
86 downloads

Incl. Electronic Paper Type I and Type II Errors of Conservatism
CAAA Annual Conference 2010
 Jumpei Nishitani
Ritsumeikan University
Date Posted: November 27, 2009
Last Revised: April 20, 2010
Accepted Paper Series
147 downloads

Incl. Electronic Paper Basic Concepts of the External Evaluation of Graduate Programs at Institutions of Higher Education
Social Science Series, Institute for Advanced Research
 Manuel Vélez C. and Paulo Vélez León
Universidad de Cuenca and University of Salamanca
Date Posted: November 26, 2009
Accepted Paper Series
86 downloads

Incl. Electronic Paper Outside Blockholders’ Monitoring of Management and Debt Financing
 Scott Liao
University of Toronto - Rotman School of Management
Date Posted: November 25, 2009
Last Revised: October 18, 2012
Working Paper Series
216 downloads

Incl. Electronic Paper Budgeting Practices and Performance in Small Healthcare Businesses
Management Accounting Research, Forthcoming
 Robyn King , Peter Clarkson and Sandra Wallace
University of Queensland - Business School , University of Queensland - Business School and University of Melbourne - Department of Accounting
Date Posted: November 25, 2009
Accepted Paper Series
165 downloads

Incl. Electronic Paper Continuous Auditing in ERP System Environments: The Current State and Future Directions
 Randy Kuhn and Steve G. Sutton
University of South Florida - School of Accountancy and University of Central Florida - College of Business Administration
Date Posted: November 25, 2009
Working Paper Series
776 downloads

Do Management Earnings Forecasts Incorporate Information in Accruals?
Journal of Accounting & Economics (JAE), Forthcoming
 Weihong Xu
State University of New York (SUNY) - Accounting & Law
Date Posted: November 25, 2009
Working Paper Series

Incl. Electronic Paper The Value of Big N Target Auditors in Corporate Takeovers
Auditing: A Journal of Practice & Theory, Vol. 32, No. 3, 2013
 Yuan Xie , Han Yi and Yinqi Zhang
Fordham University , Korea University and American University
Date Posted: November 24, 2009
Last Revised: February 03, 2013
Accepted Paper Series
205 downloads

Incl. Electronic Paper Assessing the Effect of Corporate International Diversification on Shareholder-Bondholder Value
 Kingsley O. Olibe
Kansas State University
Date Posted: November 24, 2009
Working Paper Series
96 downloads

Incl. Electronic Paper Diminished Idiosyncrasy as an Explanation for the Temporal Increase in the Earnings' Cash Flows Predictability
 Steve C. Lim
Texas Christian University - M.J. Neeley School of Business
Date Posted: November 24, 2009
Working Paper Series
41 downloads

Incl. Electronic Paper Gender Differences in Financial Reporting Decision-Making: Evidence from Accounting Conservatism
 Bill Francis , Iftekhar Hasan , Jong Chool Park and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology , Fordham University , Old Dominion University - Accounting and Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Technology
Date Posted: November 24, 2009
Last Revised: April 10, 2013
Working Paper Series
573 downloads

Incl. Electronic Paper Residual Income Valuation: A New Approach Based on the Value-to-Book Multiple*
 Kwon-Jung Kim , Cheol Lee and Samuel L. Tiras
Chung-Ang University , Wayne State University and Louisiana State University
Date Posted: November 24, 2009
Working Paper Series
320 downloads

Incl. Electronic Paper Short Seller Trading in Companies with a Severe Accounting Irregularity
 Jap Efendi and Edward P. Swanson
University of Texas at Arlington and Texas A&M University - Mays Business School
Date Posted: November 24, 2009
Working Paper Series
184 downloads

Incl. Electronic Paper Simultaneous Presence of Different Domestic GAAPs and Investors’ Limited Attention Bias in U.S. Equity Markets: Implications for Convergence*
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
 Sabrina Chi
University of California, Irvine
Date Posted: November 24, 2009
Working Paper Series
144 downloads

The Impact of SOX on the Value Relevance of Earnings, Book Value, And ‘Other Information’*
 Lily Z. Brooks , C.S. Agnes Cheng , Joe Johnston and Samuel L. Tiras
Louisiana State University, Baton Rouge , Louisiana State University , Louisiana State University, Baton Rouge and Louisiana State University
Date Posted: November 24, 2009
Working Paper Series

Accounting for Interest Rate Derivatives
HBS Case No. 108-061, Harvard Business School Accounting & Management Unit
 Michael D. Kimbrough and Nicole Thorne Jenkins
University of Maryland - Robert H. Smith School of Business and University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics
Date Posted: November 23, 2009
Working Paper Series

Incl. Electronic Paper An Attempt at Measuring the Fiscal Influence Over Accounting of Romanian Listed Companies
 Szilveszter Fekete , Dan Cuzdriorean , Lucia Sucala and Dumitru Matis
Babes-Bolyai University , Babes-Bolyai University , Babes-Bolyai University and Babes-Bolyai University
Date Posted: November 23, 2009
Last Revised: February 08, 2010
Working Paper Series
164 downloads

Incl. Electronic Paper Consequences of Material Weaknesses in Tax-Related Internal Controls for Financial Reporting and Earnings Management
 Cristi A. Gleason , Morton Pincus and Sonja O. Rego
University of Iowa - Department of Accounting , University of California, Irvine and Indiana University - Kelley School of Business
Date Posted: November 23, 2009
Last Revised: December 05, 2011
Working Paper Series
386 downloads

Incl. Electronic Paper Options Trading Volume and Stock Price Response to Earnings Announcements
Finance and Corporate Governance Conference 2010 Paper
 Charles J. Corrado and Cameron Truong
Deakin University - School of Accounting, Economics & Finance and Monash University
Date Posted: November 23, 2009
Working Paper Series
257 downloads

Incl. Electronic Paper Environmental Management Accounting: Techniques and Benefits
Jurnal Akuntansi Universitas Jember, Vol. 7, No. 1, pp. 23-35
 Dina Wahyuni
University of South Australia - School of Commerce
Date Posted: November 22, 2009
Accepted Paper Series
2538 downloads

Incl. Electronic Paper Why Does Financial Strength Forecast Future Stock Returns? Evidence from Subsequent Demand by Institutional Investors
 Nicole Y. Choi and Richard W. Sias
University of Wyoming - Department of Economics and Finance and University of Arizona - Department of Finance
Date Posted: November 22, 2009
Last Revised: October 07, 2011
Working Paper Series
358 downloads

Incl. Electronic Paper Post Loss/Profit Announcement Drift
Journal of Accounting & Economics (JAE), Vol. 50, No. 1, 2010
 Karthik Balakrishnan , Eli Bartov and Lucile Faurel
University of Pennsylvania - Accounting DepartmentUniversity of Pennsylvania - The Wharton School , New York University and University of California, Irvine
Date Posted: November 21, 2009
Last Revised: May 07, 2013
Accepted Paper Series
659 downloads

Beyond Budgeting or Budgeting Reconsidered? A Survey of North American Budgeting Practice
Management Accounting Research, Forthcoming
 Murray R. Lindsay and Theresa Libby
University of Lethbridge - Faculty of Management and University of Waterloo - School of Accounting and Finance
Date Posted: November 21, 2009
Accepted Paper Series

Incl. Electronic Paper Does Mandatory IFRS Adoption Facilitate Debt Financing?
INTACCT Working Paper No. MRTN-CT-2006-035850 INTACCT
 Annita Florou and Urska Kosi
King's College London and Humboldt University of Berlin - School of Business and Economics
Date Posted: November 20, 2009
Last Revised: February 22, 2013
Working Paper Series
780 downloads

Incl. Electronic Paper An Intertemporal Model of Earnings Components in Fixed Income Portfolios: Implications for Risk Assessment and Financial Statement Presentation
 James Cataldo
Suffolk University
Date Posted: November 20, 2009
Working Paper Series
62 downloads

Incl. Electronic Paper The Global Financial Crisis and the Efficient Market Hypothesis: What Have We Learned?
Journal of Applied Corporate Finance, Forthcoming
 Ray Ball
University of Chicago
Date Posted: November 20, 2009
Last Revised: December 11, 2009
Accepted Paper Series
4247 downloads

What is the Role of Auditing Firm in M&A Activity?
 Jidong Zhang and Liyan Wang
Beijing International Studies University and Peking University - Guang Hua School of Management
Date Posted: November 20, 2009
Last Revised: March 01, 2010
Working Paper Series

Incl. Electronic Paper Does Monitoring Effect Explain the Relation between Analyst Following and Firm Value?
 Boochun Jung , Kevin Jialin Sun and Yanhua Sunny Yang
University of Hawaii at Manoa , St. John's University and University of Connecticut
Date Posted: November 19, 2009
Working Paper Series
137 downloads

English Bridging Program for Undergraduate Students: How Wide is the Gap?
 Ayu Chairina Laksmi
Universitas Islam Indonesia
Date Posted: November 19, 2009
Working Paper Series

Incl. Electronic Paper Market Reaction to Securitization Retained Interest Impairments during the Financial Crisis of 2007-2008: Are Implicit Guarantees Worth the Paper They’re Not Written On?
 Dan Amiram , Wayne R. Landsman , Ken V. Peasnell and Catherine Shakespeare
Columbia Business School - Accounting, Business Law & Taxation , University of North Carolina (UNC) at Chapel Hill - Accounting Area , Lancaster University - Department of Accounting and Finance and University of Michigan - Stephen M. Ross School of Business
Date Posted: November 19, 2009
Last Revised: September 19, 2012
Working Paper Series
846 downloads

Incl. Electronic Paper Reputation Effects of Disclosure
 Radhika Lunawat
University of St. Thomas, Minneapolis
Date Posted: November 19, 2009
Working Paper Series
137 downloads

Incl. Electronic Paper Reputation Effects of Disclosure: An Experimental Investigation
 Radhika Lunawat
University of St. Thomas, Minneapolis
Date Posted: November 19, 2009
Working Paper Series
70 downloads

Incl. Electronic Paper Risk Management in Strategic Alliances: Field Evidence
 Shannon W. Anderson , Margaret H. Christ , Henri C. Dekker and Karen L. Sedatole
University of California, Davis , University of Georgia , VU University Amsterdam - Department of Accounting and Michigan State University - Eli Broad College of Business
Date Posted: November 19, 2009
Last Revised: October 29, 2011
Working Paper Series
482 downloads

Incl. Electronic Paper IFRS 7 Disclosures and Risk Perception of Financial Instruments
Forthcoming in: Schmalenbach Business Review (sbr)
 Jannis Bischof and Michael Ebert
University of Mannheim and University of Mannheim - Department of Business Administration and Accounting
Date Posted: November 18, 2009
Last Revised: March 09, 2013
Accepted Paper Series
501 downloads

Human Resource Accounting Practices and Indian Industries
 Neha Seth
Indian Institute of Technology, Roorkee
Date Posted: November 18, 2009
Last Revised: March 03, 2010
Working Paper Series

Incl. Electronic Paper Where Does the Information in Mark-to-Market Come From?
Chicago Booth Research Paper #10-06
 Alexander Bleck and Pingyang Gao
University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Date Posted: November 18, 2009
Last Revised: September 06, 2012
Working Paper Series
607 downloads

IFRS and the Need for Non-Financial Information
FINANCIAL MARKETS AND THE BANKING SECTOR: ROLES AND RESPONSiBILITIES IN A GLOBAL WORLD, Paulet E. ed., Routledge, 2009
 Tristan Boyer
Universite du Luxembourg - Luxembourg School of Finance
Date Posted: November 17, 2009
Accepted Paper Series

Incl. Electronic Paper The Impact of Corporate Social Responsibility on Investment Recommendations
Harvard Business School Accounting & Management Unit Working Paper No. 1507874
 Ioannis Ioannou and George Serafeim
London Business School and Harvard University - Harvard Business School
Date Posted: November 17, 2009
Last Revised: March 11, 2013
Working Paper Series
1830 downloads


 

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