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Full Text Papers: 398,298
Authors: 228,729
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Last 12 months: 11,229,174
Last 30 days: 844,246

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SSRN eLibrary Search Results
JEL Code: M4
5,336,105 Total downloads
Showing Papers 3,981 - 4,030 of 13,133
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Incl. Electronic Paper Do Investors Overvalue Firms With Bloated Balance Sheets?
EFA 2004 Maastricht Meetings Paper No. 3233; Dice Center Working Paper No. 2004-18
David A. Hirshleifer , Kewei Hou , Siew Hong Teoh and Yinglei Zhang
University of California, Irvine - Paul Merage School of Business , Ohio State University (OSU) - Department of Finance , University of California - Paul Merage School of Business and Chinese University of Hong Kong (CUHK) - School of Accountancy
Date Posted: August 03, 2004
Working Paper Series
2219 downloads

Incl. Electronic Paper Do Investors Perceive Marking-to-Model as Marking-to-Myth? Early Evidence from FAS 157 Disclosure
Kalin S. Kolev
Yale School of Management
Date Posted: February 02, 2009
Last Revised: July 07, 2009
Working Paper Series
1153 downloads

Incl. Electronic Paper Do Investors Understand Really Dirty Surplus?
Accounting Review, Forthcoming
Wayne R. Landsman , Bruce L. Miller , Ken V. Peasnell and Shu Yeh
University of North Carolina (UNC) at Chapel Hill - Accounting Area , University of California, Los Angeles (UCLA) - Accounting Area , Lancaster University - Department of Accounting and Finance and National Taiwan University - College of Management
Date Posted: July 25, 2010
Working Paper Series
275 downloads

Incl. Electronic Paper Do Investors Understand ‘Operational Engineering’ before Management Buyouts?
Julie Lei Zhu , Jun Qian and Xi Li
Boston University - School of Management , Boston College - Finance Department and Hong Kong University of Science & Technology
Date Posted: March 17, 2012
Last Revised: May 25, 2012
Working Paper Series
104 downloads

Incl. Electronic Paper Do Investors Use Customer Metrics to Value High Growth Service Firms?
The International Journal of Business and Finance Research, Vol. 6, No. 2, pp. 1-19, 2012
Neeraj Gupta and Joseph H. Golec
affiliation not provided to SSRN and University of Connecticut - Department of Finance
Date Posted: January 05, 2012
Accepted Paper Series
33 downloads

Incl. Electronic Paper Do Investors Value a Firm's Commitment to Social Activities? The Moderating Role of Intangibles and the Impact of the Sarbanes-Oxley Act
Waymond Rodgers , Hiu Lam Choy and Andrés Guiral
University of California, Riverside , Drexel University and University of Alcala
Date Posted: December 07, 2008
Working Paper Series
369 downloads

Incl. Electronic Paper Do Investors Value Smooth Performance?
Journal of Financial Economics (JFE), Forthcoming
Brian Rountree , James Weston and George Allayannis
Rice University - Jesse H. Jones Graduate School of Business , Rice University - Jesse H. Jones Graduate School of Business and University of Virginia - Darden School of Business
Date Posted: March 12, 2008
Accepted Paper Series
475 downloads

Incl. Electronic Paper Do IRS Audits Deter Corporate Tax Avoidance?
Jeffrey L. Hoopes , Devan Mescall and Jeffrey Pittman
Ohio State University (OSU) - Department of Accounting & Management Information Systems , University of Saskatchewan and Memorial University of Newfoundland (MUN) - Faculty of Business Administration
Date Posted: September 01, 2010
Last Revised: November 15, 2011
Working Paper Series
571 downloads

Incl. Electronic Paper Do Joint Audits Improve Audit Quality? Evidence from Voluntary Joint Audits
European Accounting Review, Forthcoming
Elina Elisabet Haapamäki , Tuukka Järvinen , Lasse Niemi and Mikko P. Zerni
University of Vaasa - Department of Accounting and Finance , University of Vaasa - Department of Accounting and Finance , Aalto University - School of Economics and University of Vaasa - Department of Accounting and Finance
Date Posted: March 13, 2012
Accepted Paper Series
497 downloads

Incl. Electronic Paper Do Joint Audits Improve or Impair Audit Quality?
Rotman School of Management Working Paper No. 2111710, CAAA Annual Conference 2013
Mingcherng Deng , Tong Lu , Dan A. Simunic and Minlei Ye
CUNY Baruch College , University of Houston , University of British Columbia (UBC) - Sauder School of Business and University of Toronto - Rotman School of Management
Date Posted: July 18, 2012
Last Revised: June 01, 2013
Working Paper Series
253 downloads

Do LIFO Manage Inventories and Accruals to Meet Tax and Financial Reporting Objectives?
Alister Hunt , Susan Moyer and Terry J. Shevlin
University of Auckland - Faculty of Business & Economics , University of Washington at Seattle and University of California-Irvine
Date Posted: June 01, 1998
Working Paper Series

Incl. Electronic Paper Do Local Analysts Know More? A Cross-Country Study of the Performance of Local Analysts and Foreign Analysts
Journal of Financial Economics (JFE), Forthcoming
Kee-Hong Bae , Hongping Tan and Rene M. Stulz
York University - Schulich School of Business , University of Waterloo and Ohio State University (OSU) - Department of Finance
Date Posted: October 13, 2005
Accepted Paper Series
439 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 Do Management Earnings Forecasts Resolve Uncertainty around Earnings Announcements?
Andrew B. Jackson
University of New South Wales (UNSW) - School of Accounting
Date Posted: April 18, 2011
Working Paper Series
110 downloads

Incl. Electronic Paper Do Management EPS Forecasts Allow Returns to Reflect Future Earnings? Implications for the Continuation of Management’s Quarterly Earnings Guidance
Review of Accounting Studies, Vol. 16, No. 1, 2011
Jong-Hag Choi , Linda A. Myers , Yoonseok Zang and David A. Ziebart
Seoul National University - College of Business Administration , University of Arkansas , Singapore Management University - School of Accountancy and University of Kentucky - Gatton College of Business and Economics
Date Posted: January 17, 2008
Last Revised: April 17, 2013
Accepted Paper Series
622 downloads

Incl. Electronic Paper Do Management Forecasts Dampen Analysts' Expectations?
Bok Baik and Guohua Jiang
Seoul National University and Peking University - Guanghua School of Management
Date Posted: March 30, 2004
Working Paper Series
500 downloads

Do Managerial Incentives Drive Cost Behavior? Evidence about the Role of the Zero Earnings Benchmark for Labor Cost Behavior in Belgian Private Firms
The Accounting Review, Forthcoming
Bart Dierynck , Wayne R. Landsman and Annelies Renders
Tilburg University , University of North Carolina (UNC) at Chapel Hill - Accounting Area and Maastricht University
Date Posted: August 21, 2009
Last Revised: September 19, 2012
Accepted Paper Series

Incl. Electronic Paper Do Managers Always Know Better? Relative Accuracy of Management and Analyst Forecasts
Journal of Accounting Research, Forthcoming
Amy P. Hutton , Lian Fen Lee and Susan Shu
Boston College - Carroll School of Management , Boston College - Carroll School of Management and Boston College - Carroll School of Management
Date Posted: April 29, 2012
Accepted Paper Series
284 downloads

Incl. Electronic Paper Do Managers Benefit from Delayed Goodwill Impairments?
Karl A. Muller , Monica Neamtiu and Edward J. Riedl
Pennsylvania State University - Department of Accounting , University of Arizona - Eller College of Management and Boston University - School of Management
Date Posted: July 04, 2009
Last Revised: August 20, 2012
Working Paper Series
730 downloads

Incl. Electronic Paper Do Managers Benefit from Superior Forecasting?
Valentina L. Zamora
Seattle University - Albers School of Business and Economics
Date Posted: January 08, 2009
Last Revised: October 09, 2009
Working Paper Series
203 downloads

Do Managers Credibly Use Accruals to Signal Private Information? Evidence from the Pricing of Discretionary Accruals Around Stock Splits
Journal of Accounting & Economics, Forthcoming
Henock Louis and Dahlia Robinson
Pennsylvania State University - Smeal College of Business and Arizona State University - School of Accountancy
Date Posted: July 14, 2004
Accepted Paper Series

Incl. Electronic Paper Do Managers Credibly Use Accruals to Signal Private Information? Evidence from the Pricing of Discretionary Accruals Around Stock Splits
Henock Louis and Dahlia Robinson
Pennsylvania State University - Smeal College of Business and Arizona State University - School of Accountancy
Date Posted: November 11, 2003
Working Paper Series
826 downloads

Incl. Electronic Paper Do Managers Define Non-GAAP Earnings to Meet or Beat Analyst Forecasts?
Jeffrey T. Doyle and Jared N. Jennings
Utah State University and Washington University in St. Louis
Date Posted: September 27, 2011
Working Paper Series
290 downloads

Do Managers Intentionally Use Repurchase Tender Offers to Signal Private Information? Evidence from Firm Financial Reporting Behavior
Journal of Financial Economics, Forthcoming
Henock Louis and Hal D. White
Pennsylvania State University - Smeal College of Business and University of Michigan - Ross School of Business
Date Posted: November 07, 2006
Accepted Paper Series

Incl. Electronic Paper Do Managers Manipulate the Reported Values of the Pension Liabilities?*
Sergey Komissarov
University of Wisconsin - La Crosse
Date Posted: September 12, 2008
Last Revised: August 01, 2012
Working Paper Series
14 downloads

Incl. Electronic Paper Do Managers Perform Better Under EVA Bonus Schemes?
Stephen S. Riceman , Steven F. Cahan and Mohan Lal
Massey University , University of Auckland Business School and Massey University (Deceased)
Date Posted: November 13, 2000
Working Paper Series
3140 downloads

Do Managers Perform Better Under EVA Bonus Schemes?
European Accounting Review, Vol. 11, No. 3, September 2002
Stephen S. Riceman , Steven F. Cahan and Mohan Lal
Massey University , University of Auckland Business School and Massey University (Deceased)
Date Posted: December 02, 2002
Accepted Paper Series

Incl. Electronic Paper Do Managers Perform for Perks?
Donghua Chen , Oliver Zhen Li and Shangkun Liang
Nanjing University , National University of Singapore and Nanjing University - School of Business
Date Posted: August 29, 2009
Working Paper Series
58 downloads

Do Managers Smooth Income in Anticipation of Future Earnings?
Mark L. DeFond and Chul W. Park
University of Southern California - Leventhal School of Accounting and University of Hong Kong - School of Business
Date Posted: July 09, 1998
Working Paper Series

Incl. Electronic Paper Do Managers Time Securitization Transactions to Obtain Accounting Benefits?
Patricia M. Dechow and Catherine Shakespeare
University of California, Berkeley - Haas School of Business and University of Michigan - Stephen M. Ross School of Business
Date Posted: September 08, 2006
Working Paper Series
626 downloads

Incl. Electronic Paper Do Managers Trade on Public or Private Information? Evidence from Fundamental Valuations
European Accounting Review, Forthcoming
David Veenman
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Date Posted: November 25, 2011
Last Revised: March 28, 2012
Accepted Paper Series
75 downloads

Incl. Electronic Paper Do Managers Use Earnings Guidance to Influence Street Earnings Exclusions?
Review of Accounting Studies, Vol. 16, No. 3, 2011
Theodore E. Christensen , Kenneth J. Merkley , Jenny Wu Tucker and Shankar Venkataraman
Brigham Young University - Marriott School of Management , Cornell University - Samuel Curtis Johnson Graduate School of Management , University of Florida - Warrington College of Business Administration and Georgia Institute of Technology
Date Posted: December 01, 2010
Last Revised: March 03, 2012
Accepted Paper Series
160 downloads

Incl. Electronic Paper Do Managers Use Pro Forma Earnings to Exceed Analyst Forecasts?
Jeffrey T. Doyle
Utah State University
Date Posted: November 12, 2002
Working Paper Series
781 downloads

Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets?
Journal of the American Taxation Association, Vol. 28, Spring 2006
Mary Margaret Frank and Sonja O. Rego
University of Virginia (UVA) - Darden School of Business and Indiana University - Kelley School of Business
Date Posted: March 02, 2006
Last Revised: July 23, 2009
Accepted Paper Series

Incl. Electronic Paper Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets?
Darden Business School Working Paper No. 03-09
Mary Margaret Frank and Sonja O. Rego
University of Virginia (UVA) - Darden School of Business and Indiana University - Kelley School of Business
Date Posted: August 07, 2003
Working Paper Series
897 downloads

Incl. Electronic Paper Do Managers Withhold Bad News?
Journal of Accounting Research, Forthcoming, MIT Sloan Research Paper No. 4556-05
S.P. Kothari , Susan Shu and Peter D. Wysocki
Massachusetts Institute of Technology (MIT) - Sloan School of Management , Boston College - Carroll School of Management and University of Miami - School of Business Administration
Date Posted: September 21, 2005
Last Revised: April 27, 2012
Accepted Paper Series
1915 downloads

Incl. Electronic Paper Do Managers Withhold Good News from Labor Unions?
Richard Chung , Bryan Byung-Hee Lee , Woo-Jong Lee and Byungcherl Charlie Sohn
The Hong Kong Polytechnic University , University of Macau , The Hong Kong Polytechnic University and City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: September 16, 2011
Last Revised: May 13, 2012
Working Paper Series
96 downloads

Incl. Electronic Paper Do Managers' Accrual Decisions Speak Louder Than Words?
Glen A. Hansen and Christopher F. Noe
Pennsylvania State University - Department of Accounting and Massachusetts Institute of Technology - Sloan School of Management
Date Posted: March 11, 1998
Working Paper Series
445 downloads

Incl. Electronic Paper Do Managers’ Deliberate Decisions Induce Sticky Costs?
Itay Kama and Dan Weiss
Tel Aviv University - Faculty of Management and Tel Aviv University - Faculty of Management
Date Posted: February 27, 2010
Working Paper Series
359 downloads

Incl. Electronic Paper Do Mandatory Hedge Disclosures Discourage or Encourage Excessive Speculation?
Haresh Sapra
University of Chicago - Booth School of Business
Date Posted: July 30, 2008
Working Paper Series
175 downloads

Incl. Electronic Paper Do Markets Remember Accounting Changes? An Examination of Subsequent Years
Marguerite L. Bishop and Elizabeth A. Eccher
University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology
Date Posted: April 17, 2000
Working Paper Series
542 downloads

Incl. Electronic Paper Do MD&A Disclosures Help Users Interpret Disproportionate Inventory Increases?
AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting
Yan Sun
Saint Louis University
Date Posted: September 15, 2006
Last Revised: May 18, 2010
Working Paper Series
337 downloads

Incl. Electronic Paper Do Misdirected Corporate Stock Repurchase Motives Lead to Poor Stock Repurchase Plan Results? National Semiconductor Case Study
M. A. Gumport
MG Holdings/SIP
Date Posted: August 03, 2010
Last Revised: August 04, 2010
Working Paper Series
64 downloads

Incl. Electronic Paper Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Evaluation
Contemporary Accounting Research, Forthcoming
Keith L. Jones , Gopal V. Krishnan and Kevin Melendrez
George Mason University , American University and New Mexico State University - Department of Accounting & Business Computer Systems
Date Posted: May 18, 2006
Last Revised: December 24, 2007
Working Paper Series
1227 downloads

Incl. Electronic Paper Do Models of Discretionary Accruals Detect Actual Earnings Management via Inventory? A Comparison of General and Specific Models
Harald Aaker and Frøystein Gjesdal
Bodø University College and Norwegian School of Economics and Business Administration (NHH) - Department of Accounting, Auditing and Law
Date Posted: May 22, 2009
Last Revised: June 25, 2010
Working Paper Series
768 downloads

Incl. Electronic Paper Do More Reputable Financial Institutions Reduce Earnings Management by IPO Issuers?
Journal of Corporate Finance, Forthcoming
Gemma Lee and Ronald W. Masulis
Seton Hall University - W. Paul Stillman School of Business and University of New South Wales - Australian School of Business
Date Posted: March 24, 2008
Last Revised: March 31, 2011
Accepted Paper Series
929 downloads

Incl. Electronic Paper Do Non-audit Service Fees Impair Auditor Independence? Evidence from Going-concern Audit Opinions
USC Leventhal School of Accounting
Mark L. DeFond , Kannan Raghunandan and K.R. Subramanyam
University of Southern California - Leventhal School of Accounting , Florida International University (FIU) - School of Accounting and University of Southern California - Leventhal School of Accounting
Date Posted: January 22, 2002
Working Paper Series
3121 downloads

Incl. Electronic Paper Do Non-Audit Services Compromise Auditor Independence? Further Evidence
Unversity of Wisconsin Working paper
Hollis Ashbaugh Skaife , Ryan LaFond and Brian W. Mayhew
University of Wisconsin, Madison - Department of Accounting and Information Systems , BlackRock and University of Wisconsin, Madison - Department of Accounting and Information Systems
Date Posted: April 18, 2002
Working Paper Series
2902 downloads

Do Non-Investment Bank Analysts Make Better Earnings Forecasts?
Journal of Accounting, Auditing and Finance, Vol. 23 No. 1, Winter 2008
John Jacob , Steve Rock and David P. Weber
University of Colorado at Boulder - Department of Accounting , University of Colorado at Boulder - Department of Accounting and University of Connecticut - Department of Accounting
Date Posted: December 04, 2007
Last Revised: July 17, 2008
Accepted Paper Series

Do Nonaudit Services Compromise Auditor Independence? Further Evidence
The Accounting Review, July 2003
Hollis Ashbaugh Skaife , Ryan LaFond and Brian W. Mayhew
University of Wisconsin, Madison - Department of Accounting and Information Systems , BlackRock and University of Wisconsin, Madison - Department of Accounting and Information Systems
Date Posted: March 31, 2003
Accepted Paper Series


 

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