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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 483,932
Full Text Papers: 393,337
Authors: 226,553
Papers Received in
  Last 12 months:
68,947

Paper Downloads:
To date: 65,850,457
Last 12 months: 11,179,656
Last 30 days: 1,087,338

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  Resolved
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238,027
Total References: 8,463,775
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Total Citation
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5,708,794
Papers with
  Resolved
  Footnotes:
77,375
Total Footnotes: 8,499,290


SSRN eLibrary Search Results
JEL Code: M4
5,287,372 Total downloads
Showing Papers 3,981 - 4,030 of 13,017
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Incl. Electronic Paper The Impact of Bankruptcy Code on the Value of the Auditor's Going-Concern Opinion to Investors
CAAA 2006 Annual Conference Paper
Richard Taffler and Christine Tan
Manchester Business School and Baruch College, CUNY
Date Posted: January 06, 2006
Working Paper Series
346 downloads

Incl. Electronic Paper The Value of the Firm as a Nexus of Heterogeneous Contracts
Ramesh K. S. Rao
University of Texas at Austin - Department of Finance
Date Posted: November 29, 2004
Working Paper Series
346 downloads

Incl. Electronic Paper What Influences Accounting Research? A Citations Based Analysis
Amy E. Dunbar and David P. Weber
University of Connecticut - Department of Accounting and University of Connecticut - Department of Accounting
Date Posted: August 15, 2012
Last Revised: February 24, 2013
Working Paper Series
346 downloads

Incl. Electronic Paper Auditor Resignations and Firm Ownership Structure
Accounting Horizons, Forthcoming
Samer Khalil , Jeffrey R. Cohen and Gregory M. Trompeter
American University of Beirut - New York Office , Boston College - Department of Accounting and Boston College
Date Posted: November 24, 2008
Last Revised: June 01, 2011
Accepted Paper Series
345 downloads

Incl. Electronic Paper Earnings Manipulation and the Cost of Capital
Günter Strobl
Frankfurt School of Finance & Management
Date Posted: March 23, 2009
Working Paper Series
345 downloads

Incl. Electronic Paper Investor Reactions to Derivative Use: Experimental Evidence
Lisa Koonce , Marlys Gascho Lipe and Mary Lea McAnally
University of Texas , University of Oklahoma - Michael F. Price College of Business and Texas A&M University (TAMU) - Department of Accounting
Date Posted: February 26, 2006
Working Paper Series
345 downloads

Incl. Electronic Paper Making Sense of One Dollar CEO Salaries
Sophia J. W. Hamm , Michael J. Jung and Clare Wang
Ohio State University (OSU) - Fisher College of Business , New York University - Leonard N. Stern School of Business and Northwestern University - Kellogg School of Management
Date Posted: March 27, 2011
Last Revised: May 05, 2013
Working Paper Series
345 downloads

Incl. Electronic Paper Separating the Stock Market's Reaction to Simultaneous Dividend and Earnings Announcements
EFA 2006 Zurich Meetings
Carina Sponholtz
University of Aarhus - School of Economics and Management
Date Posted: November 18, 2005
Working Paper Series
345 downloads

Incl. Electronic Paper Credible Disclosure of Industry-Wide Information Through Trade Associations: Evidence from the Semiconductor Industry
Chandra Uday , Andrew Procassini and Gregory B. Waymire
University of Oklahoma - School of Accounting , Santa Clara University and Emory University - Department of Accounting
Date Posted: November 18, 1996
Working Paper Series
344 downloads

Incl. Electronic Paper Descriptive Evidence from Audit Practice on SAS No. 99 Brainstorming Activities
Jodi L. Gissel and Karla M. Johnstone
Marquette University and University of Wisconsin - Madison - Department of Accounting and Information Systems
Date Posted: October 07, 2007
Working Paper Series
344 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
344 downloads

Incl. Electronic Paper Does Form Affect Analysts' Reactions to Earnings Preannouncements?
Robert Libby , Hun-Tong Tan and James E. Hunton
Cornell University - Samuel Curtis Johnson Graduate School of Management , Nanyang Technological University (NTU) - Division of Accounting and Bentley University - Department of Accountancy
Date Posted: February 24, 2003
Working Paper Series
344 downloads

Incl. Electronic Paper Honesty in Accounting & Control: A Discussion of Hannan, Rankin and Towry
Alan Webb and Steven Salterio
University of Waterloo - School of Accounting and Finance and Queen's University - School of Business
Date Posted: May 19, 2006
Working Paper Series
344 downloads

Incl. Electronic Paper On Earnings Manipulation and the Cost of Capital: Does Accounting Matter in the Aggregate?
Journal of Accounting Research, Forthcoming
Jeremy Bertomeu
CUNY Baruch College
Date Posted: February 16, 2013
Last Revised: February 21, 2013
Working Paper Series
344 downloads

Incl. Electronic Paper Settlement Pressure
J.B. Heaton III
Bartlit Beck Herman Palenchar & Scott LLP
Date Posted: February 23, 2002
Working Paper Series
344 downloads

Incl. Electronic Paper Terminal Value, Accounting Numbers, and Inflation
Gunther Friedl and Bernhard Schwetzler
Technische Universität München (TUM) - Faculty of Economics and Business Administration and HHL Leipzig Graduate School of Management - Department of Finance
Date Posted: September 18, 2008
Working Paper Series
344 downloads

Incl. Electronic Paper The Importance of Circulating and Presenting Manuscripts: Evidence from the Accounting Literature
Accounting Review, Vol. 80, No. 1, 2005
Lawrence D. Brown
Temple University
Date Posted: February 07, 2004
Last Revised: February 22, 2008
Working Paper Series
344 downloads

Incl. Electronic Paper The Role of Accounting Quality in the M&A Market
Carol A. Marquardt and Emanuel Zur
CUNY – Baruch College and City University of New York - Baruch College
Date Posted: December 15, 2010
Working Paper Series
344 downloads

Incl. Electronic Paper Using Online Video to Announce a Restatement: Influences on Investment Decisions and the Mediating Role of Trust
The Accounting Review, March 2012
W. Brooke Elliott , Frank D. Hodge and Lisa M. Sedor
University of Illinois at Urbana-Champaign , University of Washington - Michael G. Foster School of Business and DePaul University
Date Posted: September 05, 2009
Last Revised: August 01, 2011
Accepted Paper Series
344 downloads

Incl. Electronic Paper Accelerated Share Repurchases, Bonus Compensation, and CEO Horizons
Carol A. Marquardt , Christine E.L. Tan and Susan M. Young
CUNY – Baruch College , City University of New York - Baruch College and Fordham University
Date Posted: February 20, 2009
Working Paper Series
343 downloads

Incl. Electronic Paper Challenges Obtaining Audit Evidence
Deana Marris
Texas Womans University
Date Posted: April 16, 2010
Working Paper Series
343 downloads

Incl. Electronic Paper Earnings Restatements: A Capital Market Perspective

Date Posted: May 24, 2011
Working Paper Series
343 downloads

Incl. Electronic Paper Implied Cost of Capital Based Investment Strategies - Evidence from International Stock Markets
Annals of Finance
Florian Esterer and David Schröder
MainFirst Schweiz AG and University of London - Birkbeck College
Date Posted: March 02, 2007
Last Revised: May 18, 2013
Working Paper Series
343 downloads

Incl. Electronic Paper Licensing Intellectual Property with Self-Reported Outcomes
Harvard Business School Accounting & Management Unit Working Paper No. 07-100
Romana L. Autrey and Richard C. Sansing
University of Illinois at Urbana-Champaign - Department of Accountancy and Dartmouth College - Tuck School of Business
Date Posted: March 28, 2007
Last Revised: September 28, 2010
Working Paper Series
343 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 Effects of Regulation Fair Disclosure on Management Forecasts
EFMA 2004 Basel Meetings Paper
Carla Carnaghan and Ranjini Jha
University of Lethbridge - Faculty of Management and University of Waterloo - School of Accounting and Finance
Date Posted: June 20, 2004
Working Paper Series
343 downloads

Incl. Electronic Paper The Irrational Auditor and Irrational Liability
Lewis & Clark Law Review, Forthcoming, Michigan Legal Studies Research Paper No. 05-015
Adam C. Pritchard
University of Michigan Law School
Date Posted: February 15, 2006
Accepted Paper Series
343 downloads

Incl. Electronic Paper A Heuristic Method for Composing a Literature Review
Andre C. B. Aquino and Marcelo S. Pagliarussi
University of Sao Paulo - FEARP-USP and FUCAPE Business School
Date Posted: September 19, 2006
Working Paper Series
342 downloads

Incl. Electronic Paper A Survey of Governance Disclosures Among U.S. Firms
Lori Holder-Webb , Jeffrey R. Cohen , Leda Nath and David Wood
Western New England University - Department of Accounting and Finance , Boston College - Department of Accounting , University of Wisconsin - Whitewater and Boston College
Date Posted: March 29, 2007
Last Revised: November 24, 2009
Working Paper Series
342 downloads

Incl. Electronic Paper Analysis of Characteristics Motivating Firms’ IFRS Adoption: Evidence from the European Union
Victoria Krivogorsky , Jui-Chin Chang and Ervin L. Black Sr.
San Diego State University , Texas A&M International University and Brigham Young University - Marriott School of Management
Date Posted: October 14, 2009
Last Revised: March 07, 2011
Working Paper Series
342 downloads

Incl. Electronic Paper Earnings Management in Takeovers of Privately Held Targets
Bok Baik , Jun-Koo Kang and Richard M. Morton
Seoul National University , Nanyang Technological University (NTU) - Nanyang Business School and Florida State University - Department of Accounting
Date Posted: September 13, 2007
Working Paper Series
342 downloads

Incl. Electronic Paper Earnings Management in the UK: Managerial Share Ownership, Minority Shareholder Protection and Discretionary Accruals
Sebastian Bos , Andrew Pendleton and Steve Toms
University of York (UK) - The York Management School , University of York (UK) and University of Leeds - Leeds University Business School (LUBS)
Date Posted: January 28, 2011
Last Revised: April 21, 2013
Working Paper Series
342 downloads

Incl. Electronic Paper Empirical Evidence on Repeat Restatement Firms
Rebecca Files , Nathan Y. Sharp and Anne Thompson
University of Texas at Dallas , Texas A&M University (TAMU) - Department of Accounting and University of Illinois at Urbana-Champaign
Date Posted: January 27, 2011
Last Revised: May 13, 2013
Working Paper Series
342 downloads

Incl. Electronic Paper The Influence of Law and Economics on Law and Accounting: Two Steps Forward, One Step Back
RESEARCH HANDBOOK ON THE ECONOMICS OF CORPORATE LAW, Claire Hill & Brett McDonnell, eds., Edward Elgar, 2011-2012, GWU Legal Studies Research Paper No. 531, GWU Law School Public Law Research Paper No. 531
Lawrence A. Cunningham
George Washington University Law School
Date Posted: March 04, 2011
Accepted Paper Series
342 downloads

Incl. Electronic Paper An Evaluation of the Causes and Consequences of In-Process Research and Development Restatements*
AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Monica Banyi
University of Virginia (UVA) - McIntire School of Commerce
Date Posted: October 02, 2005
Working Paper Series
341 downloads

Incl. Electronic Paper An Extensive Comparison of Operating-Lease Capitalisation Approaches and Their Unavoidable Assumptions: Are Further Disclosures Desirable?
Mijntje Lückerath-Rovers and Auke de Bos
Nyenrode Business University and Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: May 30, 2009
Last Revised: October 01, 2009
Working Paper Series
341 downloads

Incl. Electronic Paper Audit Firm Governance: Do Transparency Reports Reveal Audit Quality?
Auditing: A Journal of Practice & Theory, Forthcoming
Rogier Deumes , Caren Schelleman , Heidi Vander Bauwhede and Ann Vanstraelen
Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center) , Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center) , Ghent University - Faculty of Economics and Business Administration and Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Date Posted: May 20, 2011
Last Revised: May 30, 2012
Accepted Paper Series
341 downloads

Incl. Electronic Paper Corporate Reputation, Internalization and the Market Valuation of Multinational Firms
Ahmed Riahi-Belkaoui
University of Illinois at Chicago - Department of Accounting
Date Posted: July 17, 2003
Working Paper Series
341 downloads

Incl. Electronic Paper Do Derivatives Disclosures Impede Sound Risk Management?
Chicago GSB Research Paper No. 08-04
Haresh Sapra and Hyun Song Shin
University of Chicago - Booth School of Business and Princeton University - Department of Economics
Date Posted: July 17, 2008
Working Paper Series
341 downloads

Incl. Electronic Paper European Differences in the Valuation of Earnings and Book Value: Regulation Effects or Industry Effects?
Apostolos Ballas and Dimosthenis L. Hevas
Athens University of Economics and Business - Department of Accounting and Finance and Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: May 05, 2004
Working Paper Series
341 downloads

Incl. Electronic Paper Executive Options Plans and Firm Performance - Bigger isn't Better
Macquarie Graduate School of Management Working Paper No. 2005-36
Tyrone M. Carlin , Guy Ford and Winnie Huang
The University of Sydney Business School , Macquarie University - Graduate School of Management and Macquarie Graduate School of Management
Date Posted: January 26, 2006
Working Paper Series
341 downloads

Incl. Electronic Paper ROE, Market Value Added and Shareholder Value Creation [ROE, Market Value Added e Creazione di Valore]
Presented at the EAA Annual Congress, Rome, April 20-22, 2011
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: September 18, 2010
Last Revised: November 08, 2012
Accepted Paper Series
341 downloads

Incl. Electronic Paper Splitting Up Value: A Critical Review of Residual Income Theories
European Journal of Operational Research, Vol. 198, No. 1, pp. 1-22, October 2009
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: September 16, 2008
Last Revised: September 17, 2010
Accepted Paper Series
341 downloads

Incl. Electronic Paper Accounting for Marketing Activities: Implications for Marketing Research and Practice
Natalie Mizik and Doron Nissim
University of Washington and Columbia University - Columbia Business School
Date Posted: February 25, 2011
Last Revised: August 14, 2011
Working Paper Series
340 downloads

Incl. Electronic Paper Assessing the Performance of Business Unit Managers
CentER Discussion Paper No. 2006-92
Laurence van Lent and Jan Bouwens
Tilburg University - CentER for Economic Research and Dept. of Accounting and Tilburg University - Center and Faculty of Economics and Business Administration
Date Posted: October 10, 2006
Working Paper Series
340 downloads

Incl. Electronic Paper Corporate Competitive Strategy and Voluntary Disclosure
Jidong Zhang , Zheng Fan and Liyan Wang
Beijing International Studies University , affiliation not provided to SSRN and Peking University - Guang Hua School of Management
Date Posted: March 18, 2008
Last Revised: January 27, 2010
Working Paper Series
340 downloads

Incl. Electronic Paper Estimates of the Magnitude of Financial and Tax Reporting Conflicts
George A. Plesko
University of Connecticut School of Business
Date Posted: July 18, 2007
Working Paper Series
340 downloads

Incl. Electronic Paper Measuring Corporate Tax Preferences
Amy E. Dunbar and Richard C. Sansing
University of Connecticut - Department of Accounting and Dartmouth College - Tuck School of Business
Date Posted: December 04, 1998
Working Paper Series
340 downloads

Incl. Electronic Paper Terminal Value Parameters: A Short Note
European Financial and Accounting Journal, Vol. 2, No. 2, pp. 44-54, 2007
Tomas Buus
University of Economics, Prague
Date Posted: May 17, 2007
Last Revised: December 19, 2010
Accepted Paper Series
340 downloads

Incl. Electronic Paper The BP Oil Spill: Shareholder Wealth Effects and Environmental Disclosures
Frank Heflin and Dana Wallace
Florida State University - College of Business and Florida State University
Date Posted: September 26, 2011
Last Revised: March 26, 2013
Working Paper Series
340 downloads


 

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