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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,272
Full Text Papers: 393,643
Authors: 226,678
Papers Received in
  Last 12 months:
68,942

Paper Downloads:
To date: 65,917,226
Last 12 months: 11,175,672
Last 30 days: 1,053,329

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Papers with
  Resolved
  References:
238,981
Total References: 8,480,523
Papers with Cites: 230,038
Total Citation
  Links:
5,722,240
Papers with
  Resolved
  Footnotes:
77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M4
5,291,364 Total downloads
Showing Papers 3,981 - 4,030 of 13,019
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Incl. Electronic Paper Discretionary Disclosure in Financial Reporting: An Examination Comparing Internal Firm Data to Externally Reported Segment Data
US Census Bureau Center for Economic Studies Paper No. CES-WP- 09-28, Chicago Booth Research Paper No. 09-46
Daniel A. Bens , Philip G. Berger and Steven J. Monahan
INSEAD , University of Chicago - Booth School of Business and INSEAD
Date Posted: September 21, 2009
Last Revised: December 09, 2009
Working Paper Series
426 downloads

Documentation Requirements and Quantified versus Qualitative Audit Risk Assessments
Auditing: A Journal of Practice & Theory, Vol. 30, No. 4, pp. 223-248, November 2011
M. David Piercey
University of Massachusetts at Amherst
Date Posted: September 21, 2009
Last Revised: December 17, 2011
Accepted Paper Series

Incl. Electronic Paper Response to the U.S. Securities and Exchange’s Proposed Rule: Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers
Journal of International Accounting Research, 2009
Carol Ann Frost , Elaine Henry and Steve W. J. Lin
University of North Texas , Fordham University and Florida International University (FIU) - School of Accounting
Date Posted: September 21, 2009
Working Paper Series
142 downloads

Corporate Governance Issues and Stake Sale to Fund Acquisitions - TJLR Deal
Padma Srinivasan
Manipal University, Bangalore Campus
Date Posted: September 20, 2009
Working Paper Series

Corporate Tax Competition Between Firms
Simon Loretz and Padraig James Moore
University of Bayreuth and University of Dublin - Institute for International Integration Studies (IIIS)
Date Posted: September 20, 2009
Working Paper Series

Internal Audit Control Systems, Forensic Accounting and Financial Rereporting
Padma Srinivasan
Manipal University, Bangalore Campus
Date Posted: September 20, 2009
Working Paper Series

Is U.S. Multinational Dividend Repatriation Policy Influenced by Reporting Incentives?
Accounting Review, Forthcoming
Jennifer L. Blouin , Linda K. Krull and Leslie A. Robinson
University of Pennsylvania - Accounting Department , University of Oregon and Dartmouth College - Tuck School of Business
Date Posted: September 20, 2009
Last Revised: May 17, 2012
Accepted Paper Series

Private Control, Benefits and Issues in Family Businesses - A Case of Emami-Zandu Deal
Padma Srinivasan
Manipal University, Bangalore Campus
Date Posted: September 20, 2009
Working Paper Series

Can Wages Buy Honesty? The Relationship Between Relative Wages and Employee Theft
Journal of Accounting Research 50(4), 2012: 967-1000
Clara Xiaoling Chen and Tatiana Sandino
University of Illinois at Urbana-Champaign - Department of Accountancy and Harvard Business School - Accounting and Control
Date Posted: September 18, 2009
Last Revised: September 21, 2012
Accepted Paper Series

Fringe Benefit Taxes and Fair Market Valuation of Unlisted Companies
Padma Srinivasan
Manipal University, Bangalore Campus
Date Posted: September 18, 2009
Working Paper Series

Incl. Electronic Paper Investor Perceptions of Board Performance: Evidence from Uncontested Director Elections
Journal of Accounting & Economics, Forthcoming
Paul E. Fischer , Jeffrey D. Gramlich , Brian P. Miller and Hal D. White
University of Pennsylvania - The Wharton School , University of Southern Maine - School of Business , Indiana University - Kelley School of Business and University of Michigan - Ross School of Business
Date Posted: September 18, 2009
Accepted Paper Series
91 downloads

Incl. Electronic Paper Pivotal Change in US Public Policy: How the Sarbanes-Oxley Act Affected Internal Auditing and its Relationship to External Auditing
International Journal of Accounting, Auditing & Performance Evaluation, 2009
Murphy Smith , Michael S. Drake and Mike Shaub
Murray State University - College of Business , Brigham Young University - Marriott School and Texas A&M University
Date Posted: September 18, 2009
Accepted Paper Series
381 downloads

Incl. Electronic Paper Quadrophobia: Strategic Rounding of EPS Data
Rock Center for Corporate Governance at Stanford University Working Paper No. 65, Stanford Law and Economics Olin Working Paper No. 388
Joseph Grundfest and Nadya Malenko
Stanford University Law School and Boston College - Carroll School of Management
Date Posted: September 18, 2009
Last Revised: December 14, 2011
Working Paper Series
1209 downloads

Incl. Electronic Paper Relationship Lending and Conservative Accounting? Empirical Evidence from Private Firms
Jochen Bigus , Lisa Schachner and Ingrid Stein
University of Bern , University of Berne - Institute of Accounting and Control and European Central Bank (ECB)
Date Posted: September 18, 2009
Last Revised: October 04, 2009
Working Paper Series
252 downloads

Incl. Electronic Paper Revisited: The Role of Accounting Information of LQ45 Firms on Equity Valuation After the Asian Economic Crisis
Edwin Pranatio and Yanthi Hutagaol
affiliation not provided to SSRN and Binus Business School
Date Posted: September 18, 2009
Last Revised: January 31, 2010
Working Paper Series
91 downloads

Strategic Value Chain Costing and Accounting in the Indian Hotel Industry
Padma Srinivasan
Manipal University, Bangalore Campus
Date Posted: September 18, 2009
Working Paper Series

Incl. Electronic Paper A Multivariate Study on Earnings Management
Lei Cai
Massey University - School of Accountancy
Date Posted: September 17, 2009
Working Paper Series
156 downloads

Acquisition Inconsistencies and Corporate Governance Challenges
Padma Srinivasan
Manipal University, Bangalore Campus
Date Posted: September 17, 2009
Working Paper Series

Incl. Electronic Paper An Economic Analysis of Fair Value: Accounting as a Vector of Crisis
Cournot Centre for Economic Studies, Prisme, No. 15, 2009
Vincent Bignon , Yuri Biondi and Xavier Ragot
Banque de France (Pomone research unit) , French National Center for Scientific Research (CNRS) and National Center for Scientific Research (CNRS)
Date Posted: September 17, 2009
Last Revised: July 11, 2010
Accepted Paper Series
1173 downloads

Incl. Electronic Paper Audit Fees and Book-Tax Differences
Michelle Hanlon , Gopal V. Krishnan and Lillian F. Mills
Massachusetts Institute of Technology (MIT) - Sloan School of Management , American University and University of Texas at Austin - McCombs School of Business
Date Posted: September 17, 2009
Working Paper Series
622 downloads

Creating Satellite Accounting for Green Initiatives of Companies
Padma Srinivasan
Manipal University, Bangalore Campus
Date Posted: September 17, 2009
Working Paper Series

Incl. Electronic Paper Fair Value Measurements and Audit Fees: Evidence from the Banking Industry
Michael Ettredge , Yang Xu and Han Yi
University of Kansas - School of Business , University of Colorado Colorado Springs and Korea University
Date Posted: September 16, 2009
Last Revised: January 29, 2013
Working Paper Series
821 downloads

Corporate Governance & The Timing of Dividend Payment
Ben Letaifa Wissal
affiliation not provided to SSRN
Date Posted: September 16, 2009
Last Revised: December 09, 2009
Working Paper Series

Incl. Electronic Paper Stock Market Efficiency with Respect to a New Measure of Earnings News
Cameron Truong and Philip B. Shane
Monash University and University of Virginia - McIntire School of Commerce
Date Posted: September 15, 2009
Working Paper Series
167 downloads

Incl. Electronic Paper The Effects of Reporting Complexity on Small and Large Investor Trading
Brian P. Miller
Indiana University - Kelley School of Business
Date Posted: September 15, 2009
Last Revised: May 14, 2010
Working Paper Series
390 downloads

Incl. Electronic Paper The Impact of Mandatory IFRS Adoption on Foreign Mutual Fund Ownership: The Role of Comparability
SCU Leavey School of Business Research Paper No. 09-06
Mark L. DeFond , Xuesong Hu , Mingyi Hung and Siqi Li
University of Southern California - Leventhal School of Accounting , University of Oregon - Department of Accounting , The Hong Kong University of Science and Technology & University of Southern California and Santa Clara University - Leavey School of Business
Date Posted: September 15, 2009
Last Revised: May 17, 2011
Working Paper Series
840 downloads

Incl. Electronic Paper Trading Volume Around Earnings Announcements and Other Financial Reports: Theory, Research Design, Empirical Evidence, and Directions for Future Research
Linda Smith Bamber , Orie E. Barron and Douglas E. Stevens
University of Georgia - J.M. Tull School of Accounting , Pennsylvania State University and Florida State University
Date Posted: September 15, 2009
Last Revised: March 18, 2010
Working Paper Series
721 downloads

Incl. Electronic Paper Do Financial Analysts’ Long-Term Growth Forecasts Reflect Effective Effort Towards Informative Stock Recommendations?
Boochun Jung , Philip B. Shane and Yanhua Sunny Yang
University of Hawaii at Manoa - Shidler College of Business , University of Virginia - McIntire School of Commerce and University of Connecticut
Date Posted: September 14, 2009
Working Paper Series
96 downloads

Agency Problems and Audit Fees: Further Tests of the Free Cash Flow Hypothesis
Accounting and Finance, UC Davis Graduate School of Management Research Paper No. 19-09
Paul A. Griffin , David H. Lont and Yuan Sun
University of California, Davis - Graduate School of Management , University of Otago - Department of Accountancy and Finance and University of California, Berkeley - Haas School of Business
Date Posted: September 13, 2009
Accepted Paper Series

Incl. Electronic Paper Accounting Restatements, Governance and Municipal Debt Financing
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
William R. Baber , Angela K. Gore , Kevin T. Rich and Jean X. Zhang
Georgetown University - Department of Accounting and Business Law , George Washington University - School of Business , Marquette University - Department of Accounting and Virginia Commonwealth University
Date Posted: September 11, 2009
Last Revised: February 09, 2013
Working Paper Series
351 downloads

Incl. Electronic Paper Accounting Choice and the Fair Value Option
Katherine Guthrie , James H. Irving and Jan Sokolowsky
College of William and Mary - Mason School of Business , Clemson University and Unaffiliated
Date Posted: September 11, 2009
Last Revised: January 09, 2012
Working Paper Series
893 downloads

Internal Control and Management Guidance
Journal of Accounting and Economics, Forthcoming
Mei Feng , Chan Li and Sarah E. McVay
University of Pittsburgh - Katz Graduate School of Business , University of Pittsburgh and University of Washington
Date Posted: September 11, 2009
Accepted Paper Series

Incl. Electronic Paper Management Forecasts and the Cost of Equity
Mei Feng , Chan Li and Zhaoyang Gu
University of Pittsburgh - Katz Graduate School of Business , University of Pittsburgh and Chinese Univ of Hong Kong - School of Accountancy
Date Posted: September 11, 2009
Working Paper Series
271 downloads

Incl. Electronic Paper The Economic Value of Auditing and its Effectiveness in Public School Operations
Contemporary Accounting Research, Forthcoming
Christopher S. McIntosh
University of Idaho
Date Posted: September 11, 2009
Accepted Paper Series
224 downloads

Incl. Electronic Paper Why Stock Options are the Best Form of Executive Compensation (And How to Make Them Even Better)
Richard A. Booth
Villanova University School of Law
Date Posted: September 11, 2009
Working Paper Series
387 downloads

Incl. Electronic Paper Accounting for Intangibles and Managerial Information*
Mindy Wolfe
University of Waterloo
Date Posted: September 10, 2009
Working Paper Series
89 downloads

Incl. Electronic Paper An Empirical Investigation of Accounting Restatements by Public Companies: Evidence from Kuwait
International Review of Business Research Papers, Vol. 6, No.1, pp. 513-535, February 2010
Husain Y. Alyousef and Ali R. Almutairi
Kuwait University and Kuwait University
Date Posted: September 10, 2009
Last Revised: May 06, 2010
Accepted Paper Series
123 downloads

Incl. Electronic Paper Combining Creativity and Control: Understanding Individual Motivation in Large-Scale Collaborative Creativity
Paul S. Adler and Clara Xiaoling Chen
University of Southern California - Management and Organization Department and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: September 10, 2009
Last Revised: March 12, 2011
Working Paper Series
188 downloads

Incl. Electronic Paper Company Issued Guidance: Signals of Value and the Horizon Problem
UIC College of Business Administration Research Paper No. 10-07
Ram T.S. Ramakrishnan and Xiaoyan Wen
University of Illinois at Chicago and University of Illinois at Chicago - College of Business Administration
Date Posted: September 10, 2009
Last Revised: August 29, 2012
Working Paper Series
116 downloads

Does the Capitalization of Development Costs Improve Analyst Forecast Accuracy? Evidence from the UK
Journal of International Financial Management & Accounting, Forthcoming
Seraina C. Anagnostopoulou
Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: September 10, 2009
Accepted Paper Series

Incl. Electronic Paper Earnings Overstatements: An Intended or Unintended Consequence of Pay-for-Performance?
Katherine Guthrie , Illoong Kwon and Jan Sokolowsky
College of William and Mary - Mason School of Business , Seoul National University and Unaffiliated
Date Posted: September 10, 2009
Last Revised: June 14, 2011
Working Paper Series
190 downloads

Incl. Electronic Paper Government Ownership and Earnings Informativeness
Li Liu
Deakin University
Date Posted: September 10, 2009
Working Paper Series
66 downloads

Incl. Electronic Paper The Use of Earnings and Cash Flows in Investment Decisions in the U.S. and in Mexico: Experimental Evidence
Jose Eduardo Miranda-Lopez and Linda M Nichols
California State University, Fullerton - Department of Accounting and Texas Tech University - Area of Accounting
Date Posted: September 10, 2009
Working Paper Series
59 downloads

Incl. Electronic Paper Asymmetric Responses to Good and Bad News: An Empirical Case for Ambiguity
Christopher D. Williams
University of Michigan - Stephen M. Ross School of Business
Date Posted: September 09, 2009
Working Paper Series
380 downloads

Incl. Electronic Paper Ex Ante Severance Agreements and Timely Disclosure of Bad News*
Qianhua Ling
Marquette University
Date Posted: September 09, 2009
Working Paper Series
42 downloads

Determinants for Using Visible Reserves in German Banks - An Empirical Study
Sven Bornemann , Susanne Homölle , Carsten Hubensack , Thomas K. Kick and Andreas Pfingsten
University of Muenster - Finance Center Muenster , University of Rostock - Faculty of Business Administration, Economics and Social Sciences , University of Muenster - Finance Center Muenster , Deutsche Bundesbank and University of Münster - Finance Center Münster
Date Posted: September 08, 2009
Working Paper Series

Incl. Electronic Paper Income Statement and Balance Sheet Effects of Variation in Misstatement Quantification
Thomas C. Omer , Marjorie K. Shelley and Anne Thompson
Texas A&M University (TAMU) - Department of Accounting , Texas A&M University - Department of Accounting and University of Illinois at Urbana-Champaign
Date Posted: September 08, 2009
Last Revised: May 21, 2011
Working Paper Series
157 downloads

Incl. Electronic Paper The Role of the IASB and Auditing Standards in the Aftermath of the 2008/2009 Financial Crisis
European Law Journal, Vol. 16, No. 5, September 7, 2010, Auditing, Litigation & Tax eJournal, Vol. 2, Issue 66, September 10, 2010
Marianne Ojo (LLM,PhD)
Oxford Brookes University - School of Social Sciences and Law
Date Posted: September 08, 2009
Last Revised: July 19, 2011
Accepted Paper Series
1021 downloads

Incl. Electronic Paper Do Analysts Follow Managers that Switch Companies? An Analysis of Relations in the Capital Markets
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Francois Brochet , Gregory S. Miller and Suraj Srinivasan
Harvard Business School , University of Michigan - Ross School of Business and Harvard Business School
Date Posted: September 06, 2009
Last Revised: April 28, 2013
Working Paper Series
263 downloads

Incl. Electronic Paper Anticipation of Management Forecasts and Analysts’ Private Information
Dora Altschuler
Loyola University Chicago
Date Posted: September 06, 2009
Last Revised: July 25, 2012
Working Paper Series
70 downloads


 

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